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Hanggoro Pamungkas, Hanggoro
Bina Nusantara University
Economics, Econometrics & Finance

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PERANAN PAJAK PROGRESIF KENDARAAN BERMOTOR DALAM TRANPORTASI KOTA BESAR Pamungkas, Hanggoro
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.v2i2.1242

Abstract

Transportation in big cities has phenomenal progressrecenly, with growths in automotive vehicles number over the infrastructure and roads length. Jakarta as the bigest cityand the capital of Indonesia has stronger economics, wider areas, more automotive vehicles number, and its populations. Data in the survey, literatures, and analysis over three years in Jakarta, has shown fantastic changes of automotive vehicles number growth composition. Two wheels automotive vehicles growth and number are in the top rank from other categories. Survey of Jakarta has shown economics growth that has increased prosperity of some population group, caused to automotive ownership taxes increase. In the contrary it has also negative effects in inefficiency and national social cost caused from traffic problem. It is suggested that options possibility to overcome from traffic or transportation problem in Jakarta, especially related to traffic management or automotive vehicle ownership management. 
Fasilitas Tarif Pajak Penghasilan untuk Perusahaan Terbuka Pamungkas, Hanggoro
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.v3i1.1265

Abstract

Income Tax Rate Facility in Article 17 is an incentive for Listed Corporate Tax Payer, provides incentive to listed company selling its shares to public at least 40% of total shares and owned by at least 300 companies at 5% maximum ownership. The research done to find out the tax revenue contribution effect in Tax District Office from the tax rate facility in 2008-2009. Research methodes used are library research and field reserach collecting data from documents and interview, show Tax Office lost 1,95% of tax revenue in 2008, and 4,34% in 2009. Companies enjoy the tax facility in 2009 grow compare to 2008, from 60 to 65 Taxpayers, but in 2010 drop to 59 Taxpayers. Market capitalization influenced by the 2009 and 2010 raise to 87,59% and 60,80%. From potential tax revenue lost ratio and market capitalization growth, the tax facility is the right policy to speed up the nation economy. Contribution effect from the Income Tax Rate Facility, Article 17 in 2008-2009, still could be improved for listed companies by having the tax facility socializaion.
Penyelesaian Sengketa Pajak Pamungkas, Hanggoro
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.v2i1.1162

Abstract

Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay. Any tax dispute of the tax administrations assessment will be reviewed by filling complain, and later any further tax assessments dispute will be solved by bringing the case by appealing to Tax Court. Study uses field data and other related readings,in field research is collecting related data including appeal letter and the Tax courts process, as well as library research collecting related data to support the analysis. Result of the research on three tax payers shows caused by some taxs or fiscals corrections, and in the tax court is neither not supported with reliable evidences, nor tax payers do not completely fulfill tax laws and regulations. The study on the cases suggesting that taxpayers have always to provide all related documents to make tax audits done accordingly, and tax payers could explain them to judges, andsuggestions for tax court could possibly to complete the review in six moths or sooner to avoid unnecessary additional cost to taxpayers on penalty.
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