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Kebijakan PPN atas Jasa Pengelolaan Gedung Diselenggarakan Perhimpunan Penghuni Rumah Susun Strata Title: Studi Kasus pada Apartemen LR Dewi, Maya Safira; Aryani, Winda
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1168

Building management service that delivered byÂ appartmentÂ tenant association is categorized as service that not imposed PPN. Subject determination PPN becoming notÂ clear,Â because definition difference between thisÂ hand billÂ and the rules of hits honor bound party collects PPN. Though apartment tenant association LR have circulationÂ brutoÂ exceeds definition small entrepreneur, tenant association remain not to be obliged as taxable employers. Evaluated from PPN object also not givesÂ ruleÂ of law because intrinsically its service included in facility understanding or amenity or rights is available toÂ wearedÂ as understanding taxable service as the same manner as determined by section 4 UUÂ PPN,Â until provisions in this handbillÂ opposesÂ againstÂ ruleÂ on it. Evaluated from elementary imposition PPN generates indistinctness the level of income that obtained from management fee can become elementary imposition PPN or not, because existed difference of object definition PPN betweenÂ hand billÂ and the rules of other PPN.

Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ Dewi, Maya Safira; Setiawati, Hana
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1239

One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law. Reason and writer target is select this is because to analyse how far PT JAJ comprehends and deepens Law that go into effect in Indonesia and how far PT JAJ obeys its taxation obligation and give direct best solution can be applied to the problem that faced PT JAJ. Where the shoe pinches in research this is how PT JAJ executes its taxation obligation bases regulation and taxation rule that go into effect and keep abreast of regulation that effected. Research Method that used is research explanatory that have the character of qualitative in form of case study. Research that conducted is analysis to newest applying of taxation regulation, fiscal correction and reconciliation to the company income statement, calculation analysis for tax credit and decrease of company plant asset. In this research, PT JAJ has went by the book that go into effect. Nevertheless, there still some mistakes in conducting calculation, until tax liability that ought to remit differ from tax liability that counted company.From research result above, a large part of causes its is existence of inadvertence in counting tax liability company and tax consultant that has not yet fully obeyed taxation obligation to axation.Â

PENERAPAN PAJAK PENGHASILAN PADA PERUSAHAAN JOINT VENTURE (STUDI KASUS: PT. BK, PERSERO) Dewi, Maya Safira; Lestari, Siti Bening
Binus Business Review Vol 3, No 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1273

The purpose of this writing is to determine how the implementation of policies in terms of taxation, in particular the application of income tax on the joint venture, both based on the application of tax laws and regulations, as well as based on the agreement with the contractual agreements in the Joint Venture. The method of research used in writing this thesis is descriptive method. Descriptive method used by the writer after collecting data and information gained, so it can be explained, and then to draw conclusions in a systematic, factual, and accurate information on the facts of the problem studied. The result of writing this thesis is an understanding of the application of income tax on its Joint Venture. Given this research, the reader is expected to increase knowledge about the implementation of corporate tax in the Joint Venture. In addition, the company is expected to implement the tax policy on its Joint Venture with better in the future.Â

Evaluasi Ekstensifikasi dan Intensifikasi Pajak Serta Kontribusinya dalam Meningkatkan Penerimaan Pajak Penghasilan Orang Pribadi pada KPP Pratama Jakarta Tanah Abang Dua Dewi, Maya Safira; Maulida, Mirza
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1312

In 2010, a number of efforts such as the safeguard mechanism has been implemented by the KPP Pratama Jakarta Tanah Abang Dua, one of the safeguard mechanism is an intensification of activity or potential tax starting from the unified tax mapping activities, benchmarking and profiling, with an analysis of the sectors found on the contribution of a region (eg county or city) or the sectors contained in the contribution of tax revenue a tax services office or regional office of the Directorate General of Taxes. Given the working area of KPP Pratama Jakarta Tanah Abang Dua are in the economic and strategic business centers and many residents which donât have tax ID, provide more opportunity for KPP in capturing the public to serve the taxpayer by providing tax ID. But in actual KPP Pratama Jakarta Tanah Abang Dua should be able to read situations and anticipate the various circumstances that might be a problem in the smooth operation of extending the taxpayer, such as mutations in the population without changing the domicile of the candidate statements taxpayers of local authorities and social conditions change.

Pelaksanaan Ekstensifikasi Wajib Pajak dan Intensifikasi Pajak: Upaya Peningkatan Penerimaan PPH Orang Pribadi pada KPP Pratama Duren Sawit Dewi, Maya Safira; Suwarno, Yessi Oktavia
Binus Business Review Vol 5, No 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1183

The purpose of this study is to determine the expansion and intensification of the taxpayer and its effects on the revenue of Personal Income of Pratama Tax Office Duren Sawit Jakarta. Besides, this study aims to find out the obstacles that occur in the implementation of these activities. This study used qualitative method. Results of the research show that the expansion and intensification of taxpayer in Pratama Tax Office Duren Sawit, Jakarta, did not run optimally although the growth of the taxpayer and the tax revenues increased from 2010 to 2012. However, there was a slight decrease in tax revenues in 2012. Various efforts were made by Pratama Tax Office Duren Sawit Jakarta to maximize the implementation of the extensification and intensification of tax, such as socialization. To overcome problems occur in Pratama Tax Office Duren Sawit Jakarta, researchâs suggestion is adding human resources if possible or optimization for effectiveness of the current resource to do outreach of taxpayers and expand cooperation with other parties.

Kebijakan PPN atas Jasa Pengelolaan Gedung Diselenggarakan Perhimpunan Penghuni Rumah Susun Strata Title: Studi Kasus pada Apartemen LR Maya Safira Dewi; Winda Aryani
Binus Business Review Vol. 2 No. 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1168

Building management service that delivered by appartment tenant association is categorized as service that not imposed PPN. Subject determination PPN becoming not clear, because definition difference between this hand bill and the rules of hits honor bound party collects PPN. Though apartment tenant association LR have circulation bruto exceeds definition small entrepreneur, tenant association remain not to be obliged as taxable employers. Evaluated from PPN object also not gives rule of law because intrinsically its service included in facility understanding or amenity or rights is available to weared as understanding taxable service as the same manner as determined by section 4 UU PPN, until provisions in this handbill opposes against rule on it. Evaluated from elementary imposition PPN generates indistinctness the level of income that obtained from management fee can become elementary imposition PPN or not, because existed difference of object definition PPN between hand bill and the rules of other PPN.

Pelaksanaan Ekstensifikasi Wajib Pajak dan Intensifikasi Pajak: Upaya Peningkatan Penerimaan PPH Orang Pribadi pada KPP Pratama Duren Sawit Maya Safira Dewi; Yessi Oktavia Suwarno
Binus Business Review Vol. 5 No. 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1183

The purpose of this study is to determine the expansion and intensification of the taxpayer and its effects on the revenue of Personal Income of Pratama Tax Office Duren Sawit Jakarta. Besides, this study aims to find out the obstacles that occur in the implementation of these activities. This study used qualitative method. Results of the research show that the expansion and intensification of taxpayer in Pratama Tax Office Duren Sawit, Jakarta, did not run optimally although the growth of the taxpayer and the tax revenues increased from 2010 to 2012. However, there was a slight decrease in tax revenues in 2012. Various efforts were made by Pratama Tax Office Duren Sawit Jakarta to maximize the implementation of the extensification and intensification of tax, such as socialization. To overcome problems occur in Pratama Tax Office Duren Sawit Jakarta, research’s suggestion is adding human resources if possible or optimization for effectiveness of the current resource to do outreach of taxpayers and expand cooperation with other parties.

Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ Maya Safira Dewi; Hana Setiawati
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1239

One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law. Reason and writer target is select this is because to analyse how far PT JAJ comprehends and deepens Law that go into effect in Indonesia and how far PT JAJ obeys its taxation obligation and give direct best solution can be applied to the problem that faced PT JAJ. Where the shoe pinches in research this is how PT JAJ executes its taxation obligation bases regulation and taxation rule that go into effect and keep abreast of regulation that effected. Research Method that used is research explanatory that have the character of qualitative in form of case study. Research that conducted is analysis to newest applying of taxation regulation, fiscal correction and reconciliation to the company income statement, calculation analysis for tax credit and decrease of company plant asset. In this research, PT JAJ has went by the book that go into effect. Nevertheless, there still some mistakes in conducting calculation, until tax liability that ought to remit differ from tax liability that counted company.From research result above, a large part of causes its is existence of inadvertence in counting tax liability company and tax consultant that has not yet fully obeyed taxation obligation to axation.

PENERAPAN PAJAK PENGHASILAN PADA PERUSAHAAN JOINT VENTURE (STUDI KASUS: PT. BK, PERSERO) Maya Safira Dewi; Siti Bening Lestari
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1273

The purpose of this writing is to determine how the implementation of policies in terms of taxation, in particular the application of income tax on the joint venture, both based on the application of tax laws and regulations, as well as based on the agreement with the contractual agreements in the Joint Venture. The method of research used in writing this thesis is descriptive method. Descriptive method used by the writer after collecting data and information gained, so it can be explained, and then to draw conclusions in a systematic, factual, and accurate information on the facts of the problem studied. The result of writing this thesis is an understanding of the application of income tax on its Joint Venture. Given this research, the reader is expected to increase knowledge about the implementation of corporate tax in the Joint Venture. In addition, the company is expected to implement the tax policy on its Joint Venture with better in the future.

Evaluasi Ekstensifikasi dan Intensifikasi Pajak Serta Kontribusinya dalam Meningkatkan Penerimaan Pajak Penghasilan Orang Pribadi pada KPP Pratama Jakarta Tanah Abang Dua Maya Safira Dewi; Mirza Maulida
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1312

In 2010, a number of efforts such as the safeguard mechanism has been implemented by the KPP Pratama Jakarta Tanah Abang Dua, one of the safeguard mechanism is an intensification of activity or potential tax starting from the unified tax mapping activities, benchmarking and profiling, with an analysis of the sectors found on the contribution of a region (eg county or city) or the sectors contained in the contribution of tax revenue a tax services office or regional office of the Directorate General of Taxes. Given the working area of KPP Pratama Jakarta Tanah Abang Dua are in the economic and strategic business centers and many residents which don’t have tax ID, provide more opportunity for KPP in capturing the public to serve the taxpayer by providing tax ID. But in actual KPP Pratama Jakarta Tanah Abang Dua should be able to read situations and anticipate the various circumstances that might be a problem in the smooth operation of extending the taxpayer, such as mutations in the population without changing the domicile of the candidate statements taxpayers of local authorities and social conditions change.

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