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All Journal Jurnal Vokasi Indonesia Jurnal Varian Journal of Strategic and Global Studies
Thesa Adi Purwanto
Universitas Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Implementation of Murabahah Transaction in Sharia Bank Case Study in Indonesia Purwanto, Thesa Adi
Journal of Strategic and Global Studies Vol. 2, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Some sharia bank policies for the murabahah financing sector are still relatively the same as conventional bank policy. Though conventional bank policy is not appropriate to be applied to the operations of Islamic banks. This is not in line with the vision and mission of sharia banking that prioritizes the principles of partnership and justice so as to provide broader benefits to the real sector in accordance with the vision of Islamic banks. This research used qualitative approach, by means of literature study, which emphasize books as an object and field study with collecting data by interviewing and also using secondary data. As a result, there is evidence that most murabahah transactions are executed through the delegation scheme of authority (power / wakalah) to customers to purchase goods directly to suppliers, so the bank only provides financing funds for the purchase.
Algorithms Error in The VisualGSCA Program Thesa Adi Purwanto
Jurnal Varian Vol 4 No 2 (2021)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/varian.v4i2.1096

Abstract

The VisualGSCA program uses an incorrect algorithm, which results in scale inconsistencies between observed and latent variables. The observed variable is standardized, while the latent variable is normalized. This affects the calculation of the wrong estimate parameter value and the goodness-fit value of FIT and AFIT becomes inaccurate. This error occurs because the algorithm used is not a pure GSCA algorithm but a reduced GSCA algorithm that ignores the structural model, resulting in an incorrect FIT value. This study aims to prove that the old version of the GSCA program has problems using its algorithm so that it can affect the results of its statistical calculations. The data used in this study are data from previous studies that have been processed with the old version of the GSCA program, so that the results can be compared with the latest version of the GSCA program. The results obtained prove that there are indeed differences in the value of the Loading Factor and FIT, so that research that has been done previously needs to be reanalyzed using the latest program.
PERBANDINGAN PENGENAAN PBB SEKTOR PERDESAAN & PERKOTAAN DI PROVINSI DKI JAKARTA , BEKASI, & DEPOK BERDASARKAN SPPT PBB TAHUN 2014 & 2015 Fitria Arianty; Thesa A. Purwanto
Jurnal Vokasi Indonesia Vol 3, No 1 (2015): January - June
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.495 KB) | DOI: 10.7454/jvi.v3i1.22

Abstract

AbstractTax on Land and Building, Rural and Urban Sector based on the regional regulation may vary fromone region to another. This is because the imposition authority of tax on land and building, rural andurban sectors were handed over to local governments. This study aimed to compare the land andbuilding, Rural and Urban Sector tax policies in DKI Jakarta, Bekasi, Depok, based on SPPT 2014and 2015. In analyzing the problems of the imposition tax on land and building, rural and urbansectors in DKI Jakarta, Bekasi, Depok, information obtained from interviews with tax authorities andfield observations. The land and building, Rural and Urban Sector tax policies in DKI Jakarta, Bekasi,Depok different in terms of tax rates, determination the amount of NJOPTKP, as well as the amountof NJOP. The amount of NJOP in Jakarta is higher and more diverse than the amount of NJOP inDepok and Bekasi. Determination the amount of NJOP in Jakarta also set more frequently, whichevery year than in the city of Depok and Bekasi. This is because the value of land and buildings inJakarta faster rise than in Depok and Bekasi.Keywords: Tax on Land and Building, Rural and Urban Sector, Local Tax.
SENGKETA PEMUNGUTAN PAJAK PERTAMBAHAN NILAI SEBAGAI DAMPAK PERBEDAAN PERSEPSI DALAM INTERPRETASI KRITERIA PENGUSAHA KENA PAJAK TERTENTU Thesa Adi Purwanto; Retno Wulan
Jurnal Vokasi Indonesia Vol 7, No 1 (2019): Vol. 7, No.1 January-July
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.822 KB) | DOI: 10.7454/jvi.v7i1.137

Abstract

Dalam menjalankan kewajiban pemungutan Pajak Pertambahan Nilai (PPN), Wajib Pajak yang menjalankan usaha penjualan kendaraan motor bekas harus terlebih dahulu ditetapkan sebagai Pengusaha Kena Pajak (PKP) sesuai dengan ketentuan mengenai pengusaha yang melakukan kegiatan usaha tertentu. Sebenarnya berkaitan dengan hal ini sudah dijelaskan dalam Peraturan Menteri Keuangan Nomor 79/PMK.03/2010 tentang Pedoman Penghitungan Pengkreditan Pajak Masukan Bagi Pengusaha Kena Pajak Yang Melakukan Kegiatan Usaha Tertentu, namun pada praktiknya masih banyak perbedaan persepsi antara petugas pajak dengan Wajib Pajak dalam menentukan kategori PKP yang dapat melakukan penerapan pedoman pengkreditan Pajak Masukan tersebut. Penelitian ini bertujuan untuk mendeskripsikan perbedaan persepsi antara petugas pajak dengan Wajib Pajak yang dapat mengakibatkan sengketa pajak disertai dengan contoh kasus. Dalam penelitian ini pendekatan yang dipakai adalah pendekatan kualitatif, dengan jenis penelitian deskriptif. Berdasarkan contoh kasus yang diambil dalam penelitian, dapat disimpulkan bahwa perbedaan persepsi antara petugas pajak dengan Wajib Pajak terjadi karena terdapat frasa semata-mata dalam Kriteria Kegiatan usaha tertentu yang terdapat di dalam peraturan menteri keuangan. Hasil penelitian menunjukkan bahwa Direktorat Jenderal Pajak belum memberikan kriteria kegiatan usaha yang jelas dalam bidang penjualan dan pembelian kendaraan bermotor bekas.Kata Kunci: Pengusaha Kena Pajak, Kriteria Tertentu, Sengketa Pajak, Pajak Pertambahan Nilai
PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD Elsie S. Kasim; Thesa A. Purwanto
Jurnal Vokasi Indonesia Vol 2, No 2 (2014): July - Desember
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.418 KB) | DOI: 10.7454/jvi.v2i2.39

Abstract

Government implement Government Regulation Number 46 Year 2013 regarding Income Tax on Income from Business that Have Certain Gross Circulation with the aim to improve tax compliance. For Small and Medium Enterprises, the application of this rule is expected to facilitate taxpayers in tax reporting. This study will analyze the application of 1% final income tax from the turnover of Small and Medium Enterprises policies. What are the underlying considerations to apply special rules for income tax for Small and Medium Enterprises, simplification of rules and procedures adopted and comparison of the various provisions of the few countries that have been surveyed. The discussion will be conducted on the application of tax policy for small and medium enterprises undertaken by the countries of the Organization for Economic Cooperation and Development (OECD) which has been surveyed. Taxation policy on small and medium enterprises that will be compared among others are income tax exemption to companies with a turnover below the threshold of small businesses; reimbursement of tax forms be presumptive tax calculation; use cash basis accounting system and accounting procedures more simplified.Keywords: Income Tax, SME, OECD.
Co-Authors Arianty, Fitria Elsie S. Kasim Retno Wulan