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Jurnal Pajak dan Bisnis (Journal of Tax and Business)

JPB
Website

Published by Sekolah Tinggi Perpajakan Indonesia

ISSN : - EISSN : 27230120 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Journal JPB is a journal that is managed and published by Sekolah Tinggi Perpajakan Indonesia which contains research results and thoughts of scholars in the field of Accounting Science both academics and practitioners, published twice a year in May and September. (1) Accounting Information Systems, (2) Financial Accounting, (3) Accounting & Syariah Finance, (4) Corporate Finance & Capital Market, (5) Cost Accounting, (6) Management Accounting, (7) Behaviour Accounting (8) Auditing, (9) Taxation. The articles contributed are original articles that have never been published in other media and use the latest reference libraries, the proportion of publications in the last 10 years.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 194 Documents

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Taxation of Technical Services Income Under Indonesia-Japan Treaty: Case Study of PT XYZ Gunadi Gunadi
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

As the abundance of employees is available in this country, this subsidiary operates manufacturing where automotive parts are produced and traded. To enable this manufacturing producing and trading these parts, the nonresident MNC license intangibles, e. Under an agreement, the subsidiary pays initial fees therefor. Thereafter, an application of patent right is launched to the Government for this invention and then licensed to the subsidiary. Under the 1983 Income Tax Act as recently was amended in 2008, initial fees with regard to the new product are taxed as business profits where the services are provided more than 60 days otherwise the income items are taxed under Art 26 ITA. Notwithstanding the ITA, however, the 1982 Indonesian-Japanese Tax Treaty does neither include those initial fees in the definition of the term ‘royalties’ nor technical services which creates a permanent establishment. The Treaty limits the services p. only to the furnishing of consultancy or supervisory services in connection with building construction or installation project. Regarding professional services of an independent character, Art 14 Treaty provides criteria for source taxation the fixed base clause, or the rendering of services for a period aggregating more than 183 days within a calendar year. As the non-resident parent is a manufacturing company and this provision pertains to independent personal services a question arises whether Art 14 of the Treaty is relevant to this case.

A Study Of Possible Imposition Of Carbon Taxes In Indonesia Hasan Rachmany
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Makalah ini menggali kemungkinan pilihan kebijakan dan argumentasinya bahwa pajak karbon merupakan cara paling efektif yang telah diterapkan di berbagai negara untukmengurangi emisi. Pajak karbon adalah pajak yang dikenakan atas emisi sejumlah karbondioksida. Dalam bentuknya yang paling sederhana, pajak karbon dikenakan pada bahanbakar fosil, pada beberapa titik transaksi sebelum pembakaran, dengan menerapkan jenispajak penjualan dengan basis pajak berdasarkan pada kandungan bahan bakar karbon.Karbon dioksida adalah emisi gas rumah kaca yang paling melimpah, dan idealnya suatuinstrumen kebijakan basis pajaknya akan mencakup semua emisi gas rumah kaca,pengaturan emisi karbon dioksida dari bahan bakar fosil adalah aspek terpenting untukmengendalikan emisi gas rumah kaca. Karena karbon dioksida adalah emisi gas rumah kacayang berumur paling lama, yang tersisa di atmosfer selama lebih dari seabad setelah emisi,penting untuk segera menerapkan Pajak Karbon sebagai salah satu upaya untuk mendukungkehidupan manusia secara berkelanjutan dengan memitigasi risiko perubahan iklim. Pajakkarbon adalah bagian fundamental dari kegiatan ekonomi dalam menghadapi tantanganterbesar perubahan iklim melalui instrumen perpajakan. Makalah ini merekomendasikanpenerapan pajak karbon untuk bahan bakar fosil, diperluas dengan memasukkan beberapasumber lain dari emisi gas rumah kaca ke dalam basis pajak yang telah berlaku seperti PajakPertambahan Nilai dan Cukai atas obyek tertentu, Pajak Kendaraan Bermotor, Pajak BahanBakar Kendaraan Bermotor dan Pajak Konsumsi Listrik (Pajak Penerangan Jalan) yang relatifmudah dalam implementasinya.

Analisis Atas Pengenaan, Penyetoran dan Pelaporan Pajak Pertambahan Nilai Yang Dilaksanakan Oleh PT. XYZ Eliza, Eliza,; Retno Wulandari; Taufik Hidayat
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Ease is a demand of the people in this modern era, the self-assessment system adopted by Indonesia in terms of taxation, which gives responsibilities to taxpayers to reportthe tax payable. Ease of calculation, calculating and reporting tax payable.This research outline aims to find out whether the calculation of deposit and reportingof PT XYZ value added tax is in accordance with the provisions of the tax laws. Are there anyobstacles in the implementation of value added tax collection. How are the efforts made bythe company to overcome these obstacles.The study was conducted with a descriptive analysis method which is an observation ofthe object of the interview with informants relating to research problems and literaturestudies.

ANALISIS ATAS PENGHITUNGAN PENGHASILAN KENA PAJAK SEBAGAI DASAR PENENTUAN BESARNYA PAJAK PENGHASILAN TERUTANG YANG DILAKUKAN “OPQ” Sobo Sitorus; Haekal Pratama
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

This study aims to determine whether the calculation of taxable income as a basis for determining the amount of income tax payable of a company is in accordance with the provisions of the tax laws. What problems or titles are faced by companies as taxpayers in calculating taxable income. What efforts did the company make in overcoming these obstacles? By using descriptive-analytical research methods and interviews with relevant sources and literature studies, the results show that the calculation of taxable income made by the company is not fully in accordance with the provisions of tax regulations. Constraints faced are errors in interpreting the costs that can be charged as a deduction from gross income in order to obtain the amount of taxable income.

Cyber Security Applied For Financial Sector In Indonesia Machfud Sidik
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

This paper examines the supervisory issues underlying the potential developments and risks in cyber security applied to the financial industry. Cyber ??attacks on financial institutions and financial market infrastructure are becoming more widespread and more sophisticated. Cybercrime is a growing threat in the virtual world as individuals and financial sector organizations rely more and more on the internet at an increasing pace. Awareness of cybercrime risks has increased, companies are actively managing cyber risks and investing in cyber security, and to some extent transferring and pooling their risks through cyber liability insurance policies. International experience shows that the financial sector can develop an effective electronic transaction security framework through the latest methods to maintain public trust and financial stability by implementing policies: (i) a clear legal regime; (ii) proportionate action to prevent financial integrity risks; (iii) contingency plans for operational disruptions; (iv) risk control and access criteria in cyber systems; and (v) cross-disciplinary and holistic cybersecurity research is needed to address unexpected new challenges. Such steps are very important for financial institutions where the diffusion and collaboration while maintaining the confidentiality of the data held by each organization is a wider demand.

Kualitas Pelayanan Penerimaan Beras Sejahtera (Rastra) Di Desa Binangga Kecamatan Parigi Tengah Kabupaten Parigi Moutong Tri Wahyuni; Slamet Riadi; Suasa Suasa; Haedar Akib; Hasan Rachmany
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

This study aims to determine the quality of receiving services for Prosperous Rice in Binangga Village, Central Parigi District. The basis of the research used is qualitative and type of research that is descriptive. Where the withdrawal for informants is done by Purpossive techniques. Data types are primary and secondary data. Data collection techniques used are library research, field research (observation, interviews, and documentation). While the informants numbered 9 people. The aspects used in the study consisted of 5 indicators proposed by Zeithami, Parasuraman, Berry, (Harbani Pasolong) which were used to measure service quality. where the five indicators are Tangibles (Physical Appearance), Reability (Reliability), Responsiveness (Reaponsive) (Assurance), Assurance (Guarantee), Emphaty (Treatment or Attention). Based on the results of the research obtained, it can be concluded that the Prosperous Rice Service Quality in Central Parigi District, Parigi Moutong District has not run well seen from the five indicators used in terms of Tangibles, Reability, Responsiveness, Assurance, Emphaty (Treatment or Attention). In terms of physical appearance in terms of facilities and infrastructure in the village it is not yet adequate, in terms of responsiveness in providing services that have not been appropriate and fast in serving the community, and in terms of empathy or attitude of justice provided by the officers who are responsible for distributing prosperous rice have not fully applied fair in providing services to the community.

KEAMANAN CYBER DITERAPKAN UNTUK SEKTOR KEUANGAN DI INDONESIA Sidik, Machfud
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.827 KB)

This paper discusses supervisory issues that underlie potential developments and risks in Cyber ??security that are applied to the financial industry. World attacks on financial institutions and financial market infrastructure are increasingly widespread and more sophisticated. Cybercrime is a growing threat in the virtual world because individuals and financial sector organizations rely more on the internet at increasingly accelerating speeds

A STUDY OF POSSIBLE REVENUE SHARING ON VALUE ADDED TAX Machfud Sidik
Jurnal Pajak dan Bisnis Vol 1 No 2 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

This study focuses on the possible application of Value Added Tax (PPN) revenue sharing, including its implications for the financial relationship between the Central and Regional Governments and the possible impact on the DAU allocation. This study also provides strategic advice on approaches to implementing potential VAT reforms and the types of consumption taxes that fall under the authority of local governments. The success of developing fiscal relations between levels of government depends on the right policy environment, especially on effective policies regarding the collection of sources of state/regional revenue. This study provides a comprehensive understanding of the nature of the fiscal relationship between levels of government in terms of efforts to increase tax revenues, both by the Central Government and Regional Governments and explores the sharing of VAT revenues to increase additional sources of funds for the Provincial, Regency and City Governments. VAT revenue sharing is very likely to reduce the vertical imbalance between the Central Government and the Provincial, Regency and City Governments, but on the other hand, this has the potential to increase the horizontal disparity between the Provincial, Regency and City Governments. Thus, PPN reform including profit sharing, in any form requires policy improvement, including in the formulation of DAU reformulation. The implementation of VAT revenue sharing will also increase additional sources of funds for Provincial, Regency and City Governments, including by encouraging collaboration between Central and Regional tax officials, as well as increasing transparency and accountability.

A Possibility of Increasing Audit Coverage to Gain Voluntary Compliance Gunadi Gunadi
Jurnal Pajak dan Bisnis Vol 1 No 2 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

One element of this jurisdiction is revenue jurisdiction, under which a State may legally require part of her people’s resources (income and wealth) to meet her expenditures (Knechtle, 1979). Meanwhile, Le Contract Social (introduced by Rousseau, from Safri Nurmantu, 2003) states that people are oblige to share their resources to their State to meet expenditures for collective interests. Therefore, these theories view that tax from the people’s side is a socio-legal obligation, whereas from the State’s side is her socio-legal rights to share parts of the people’s income and wealth as a support to the state’s revenues.

Menggagas Model Evaluasi Kinerja Organisasi Di Pemerintah Kota Makassar, Provinsi Sulawesi Selatan : (Sebuah Kajian Dari Perspektif Manajemen Berbasis Kinerja) Sangkala Sangkala
Jurnal Pajak dan Bisnis Vol 1 No 2 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Setiap tahun berbagai lembaga baik pemerintah maupun non pemerintah melakukan evaluasi terhadap kinerja pemerintah daerah. Hasil dari penelitian lembaga tersebut menunjukkan bahwa, kinerja pemerintah daerah masih mengecewakan masyarakat. Perbaikan kinerja secara berkelanjutan pada dasarnya dapat dicapai manakala kinerja dipandang bukan merupakan aktivitas mengukur output semata, tetapi harus dipandang sebagai bagian integral dari seluruh aktivitas manajemen di dalam organisasi. Penelitian ini bertujuan mengungkap kelemahan sistem pengukuran kinerja yang digunakan di pemerintah Kota Makassar, Provinsi Sulawesi Selatan dengan menggunakan pendekatan performance-based management. Hasil penelitian dengan menggunakan pendekatan kualitatif menunjukkan bahwa pemerintah daerah dalam mengukur kinerja pegawai dan organisasi menggunakan sistem pengukuran kinerja yang berbeda. Sehingga kinerja akhir yang dihasilkan oleh kedua pihak yang diukur (unit terukur) tidak memiliki titik anjak, fokus dan alur yang sama. Akibatnya aktivitas manajemen tidak memiliki acuan yang jelas kemana orientasi kinerja difokuskan sehingga dapat memicu kinerja organisasi. Hal inilah yang dibuktikan melalui penelitian ini menjadi penyebab rendahnya kinerja organisasi pemerintah daerah selama ini. Oleh karena itu, penelitian ini secara khusus bertujuan mengajukan satu sistem pengukuran kinerja organisasi dengan menggunakan model berpikir manajemen berbasis kinerja.

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Jl. Matraman Raya No.27, RT.2/RW.1, Palmeriam, Kec. Matraman, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13140

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Suwandono

Contact Email jurnal@stpi-pajak.ac.id

Phone +6285770328779

Journal Mail Official jurnal@stpi-pajak.ac.id

Editorial Address Jl. Matraman Raya No.27, RT.2/RW.1, Palmeriam, Kec. Matraman, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13140

Location Kota adm. jakarta timur, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Suwandono

Contact Email
jurnal@stpi-pajak.ac.id

Phone
+6285770328779

Journal Mail Official
jurnal@stpi-pajak.ac.id

Editorial Address
Jl. Matraman Raya No.27, RT.2/RW.1, Palmeriam, Kec. Matraman, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13140

Location
Kota adm. jakarta timur,

Dki jakarta

INDONESIA