Peran Direktorat Jenderal Pajak sangat diperlukan dalam pengawasan kepatuhan Wajib Pajak. Hal ter... more Peran Direktorat Jenderal Pajak sangat diperlukan dalam pengawasan kepatuhan Wajib Pajak. Hal tersebut menjadi konsekuensi penerapan self-assessment system. Pengawasan kepatuhan Wajib Pajak dapat dipicu dari data eksternal (data trigger). Pemanfaatan data eksternal sebagai data pemicu berguna dalam hal penelitian kepatuhan material Wajib Pajak dan penggalian potensi pajak secara sektoral. Salah satu data eksternal yang dapat dimanfaatkan sebagai data pemicu adalah data SIUPAL. Tujuan penelitian ini adalah untuk menjelaskan pemanfaatan data SIUPAL dalam penelitian kepatuhan Wajib Pajak dan penggalian potensi pajak sektoral. Penelitian ini merupakan penelitian kualitatif. Data yang digunakan dalam penelitian ini merupakan data sekunder yang bersumber dari data internal Direktorat Jenderal Pajak dan data eksternal Kementerian Perhubungan yang dapat diakses oleh publik melalui internet. Berdasarkan penelitian yang telah dilakukan terhadap Wajib Pajak pemilik SIUPAL dan pemilik kapal, te...
Salah satu kegiatan usaha yang dikenai PPN adalah penjualan kendaraan bermotor bekas. Kebijakan p... more Salah satu kegiatan usaha yang dikenai PPN adalah penjualan kendaraan bermotor bekas. Kebijakan pemungutan PPN transaksi tersebut mengalami beberapa kali perubahan. Kebijakan pertama adalah KMK 251/2002 tentang mekanisme DPP Nilai Lain, kebijakan kedua adalah PMK 79/2010 tentang Pedoman Penghitungan Pengkreditan Pajak Masukan, dan kebijakan ketiga adalah PMK 65/2022 tentang PPN atas Penyerahan Kendaraan Bermotor Bekas. Pemberlakuan kebijakan tersebut dibagi menjadi dua kelompok, yaitu sebelum dan setelah berlakunya UU HPP. Penelitian ini dilakukan dengan metode kualitatif. Berdasarkan penelitian, terdapat beberapa perbedaan atas kebijakan pemungutan PPN pada penyerahan kendaraan bermotor bekas. Menurut PMK 65/2022, konsumen membayar kendaraan motor bekas yang dibeli lebih sedikit dari kebijakan PMK 79/2010. Penyetoran PPN ke kas negara dari ketiga penerapan kebijakan tersebut tetap sama.
Dinasti International Journal of Economics, Finance & Accounting, 2020
The delivery of sale secondhand motorized retail of which is subject to a value-added tax of the ... more The delivery of sale secondhand motorized retail of which is subject to a value-added tax of the output of 10% of the business circulation. According to regulations, Taxable Entrepreneurs may only credit input taxes of 90% of the output VAT. Therefore, VAT paid to the state is only 1% of business circulation, so there is a difference of more than 9% of business circulation. According Law Number 36 the Year 2008, this excess is income so that it can be subject to income tax. However, no regulation confirms this. So this research was conducted. The purpose of this study was to determine aspects of income tax on the excess of value-added tax on the sale or delivery of used motor vehicles in retail. The method used in this research is descriptive qualitative. The results of this study are the difference in value-added tax on the delivery of used motor vehicles is income.
Dinasti International Journal of Management Science, 2020
Value Added Tax has a role that is quite large in state revenue. And the Composite Stock Price In... more Value Added Tax has a role that is quite large in state revenue. And the Composite Stock Price Index (IHSG) is a reflection of stock performance or good financial performance. If financial performance is good, sales and VAT will increase. Money supply reflects level of domestic consumption, if money supply rises, level of consumption increases, VAT will growth. Import value is a reflection of the import itself. If imports increase, the supply of goods from abroad to the country increases. If supply increases, consumption also increase, so VAT will grow. The purpose of this study was to examine the effect of IHSG, Money Supply, and Import Value on VAT receipts. The research method used is quantitative. The results showed that IHSG did not affect VAT receipts. Whereas Money Supply and Import Value have a significant influence on VAT receipts. However, IHSG, Money Supply, and Import Value simultaneously influence VAT revenue.
Dinasti International Journal of Digital Business Management, 2020
Steam is a world-class company for marketing applications and games. The imposition of VAT on ste... more Steam is a world-class company for marketing applications and games. The imposition of VAT on steam has become an interesting thing because there has not been a Permanent Establishment in Indonesia till now. The purpose of this study is to describe the VAT funding before and after the establishment of PE on Steam, the constraints of imposing VAT on Steam, and the steps that the Government can take regarding Steam. The research method used is descriptive qualitative. The results of this study prove that when Steam does not have PE in Indonesia, Steam consumers in Indonesia are required to make their VAT for the use of digital content provided by Steam. However, if BUT already exists for Steam, Steam will become a Taxable Entrepreneur (PKP), which is obliged to collect VAT on the delivery of intangible taxable goods or services provided. This certainly makes it difficult in terms of supervision because it is very difficult for the Directorate General of Taxes to supervise anyone, wha...
Plastics is one materials often found in everyday life, especially plastic bags that are widely u... more Plastics is one materials often found in everyday life, especially plastic bags that are widely used by Indonesian. In its use, plastic bags cause externalities for the environment and health. In general, plastic that has not been used will be immediately discarded or burned. In the case of direct plastic disposal without being preceded by processing of recycle, it takes a long time for the plastic to decompose. Although it can be decomposed, the micro-plastic produced will cause pollution, both soil and water which is very dangerous. Whereas the destruction of plastic by combustion will produce toxic gases that cause air pollution, even lung damage and respiratory
Essai dengan judul "Pajak Primadona APBN" berisi tentang pentingnya pajak sebagai salah satu pene... more Essai dengan judul "Pajak Primadona APBN" berisi tentang pentingnya pajak sebagai salah satu penerimaan negara.
Laporan praktikum respirasi pada kecambah memuat tentang hal - hal yang berkaitan dengan respiras... more Laporan praktikum respirasi pada kecambah memuat tentang hal - hal yang berkaitan dengan respirasi pada tumbuhan, pembahasan serta analisa masalah - masalah.
Makalah pemanasan global dengan judul "PENGARUH INDUSTRIALISASI DAN DAMPAKNYA TERHADAP KESEHATAN ... more Makalah pemanasan global dengan judul "PENGARUH INDUSTRIALISASI DAN DAMPAKNYA TERHADAP KESEHATAN MANUSIA" Menjelaskan tentang hubungan industri dengan pemanasan global, mekanisme pemanasan global, dampak terhadap kesehatan, serta solusi dalam meminimalkan pemanasan global.
Peran Direktorat Jenderal Pajak sangat diperlukan dalam pengawasan kepatuhan Wajib Pajak. Hal ter... more Peran Direktorat Jenderal Pajak sangat diperlukan dalam pengawasan kepatuhan Wajib Pajak. Hal tersebut menjadi konsekuensi penerapan self-assessment system. Pengawasan kepatuhan Wajib Pajak dapat dipicu dari data eksternal (data trigger). Pemanfaatan data eksternal sebagai data pemicu berguna dalam hal penelitian kepatuhan material Wajib Pajak dan penggalian potensi pajak secara sektoral. Salah satu data eksternal yang dapat dimanfaatkan sebagai data pemicu adalah data SIUPAL. Tujuan penelitian ini adalah untuk menjelaskan pemanfaatan data SIUPAL dalam penelitian kepatuhan Wajib Pajak dan penggalian potensi pajak sektoral. Penelitian ini merupakan penelitian kualitatif. Data yang digunakan dalam penelitian ini merupakan data sekunder yang bersumber dari data internal Direktorat Jenderal Pajak dan data eksternal Kementerian Perhubungan yang dapat diakses oleh publik melalui internet. Berdasarkan penelitian yang telah dilakukan terhadap Wajib Pajak pemilik SIUPAL dan pemilik kapal, te...
Salah satu kegiatan usaha yang dikenai PPN adalah penjualan kendaraan bermotor bekas. Kebijakan p... more Salah satu kegiatan usaha yang dikenai PPN adalah penjualan kendaraan bermotor bekas. Kebijakan pemungutan PPN transaksi tersebut mengalami beberapa kali perubahan. Kebijakan pertama adalah KMK 251/2002 tentang mekanisme DPP Nilai Lain, kebijakan kedua adalah PMK 79/2010 tentang Pedoman Penghitungan Pengkreditan Pajak Masukan, dan kebijakan ketiga adalah PMK 65/2022 tentang PPN atas Penyerahan Kendaraan Bermotor Bekas. Pemberlakuan kebijakan tersebut dibagi menjadi dua kelompok, yaitu sebelum dan setelah berlakunya UU HPP. Penelitian ini dilakukan dengan metode kualitatif. Berdasarkan penelitian, terdapat beberapa perbedaan atas kebijakan pemungutan PPN pada penyerahan kendaraan bermotor bekas. Menurut PMK 65/2022, konsumen membayar kendaraan motor bekas yang dibeli lebih sedikit dari kebijakan PMK 79/2010. Penyetoran PPN ke kas negara dari ketiga penerapan kebijakan tersebut tetap sama.
Dinasti International Journal of Economics, Finance & Accounting, 2020
The delivery of sale secondhand motorized retail of which is subject to a value-added tax of the ... more The delivery of sale secondhand motorized retail of which is subject to a value-added tax of the output of 10% of the business circulation. According to regulations, Taxable Entrepreneurs may only credit input taxes of 90% of the output VAT. Therefore, VAT paid to the state is only 1% of business circulation, so there is a difference of more than 9% of business circulation. According Law Number 36 the Year 2008, this excess is income so that it can be subject to income tax. However, no regulation confirms this. So this research was conducted. The purpose of this study was to determine aspects of income tax on the excess of value-added tax on the sale or delivery of used motor vehicles in retail. The method used in this research is descriptive qualitative. The results of this study are the difference in value-added tax on the delivery of used motor vehicles is income.
Dinasti International Journal of Management Science, 2020
Value Added Tax has a role that is quite large in state revenue. And the Composite Stock Price In... more Value Added Tax has a role that is quite large in state revenue. And the Composite Stock Price Index (IHSG) is a reflection of stock performance or good financial performance. If financial performance is good, sales and VAT will increase. Money supply reflects level of domestic consumption, if money supply rises, level of consumption increases, VAT will growth. Import value is a reflection of the import itself. If imports increase, the supply of goods from abroad to the country increases. If supply increases, consumption also increase, so VAT will grow. The purpose of this study was to examine the effect of IHSG, Money Supply, and Import Value on VAT receipts. The research method used is quantitative. The results showed that IHSG did not affect VAT receipts. Whereas Money Supply and Import Value have a significant influence on VAT receipts. However, IHSG, Money Supply, and Import Value simultaneously influence VAT revenue.
Dinasti International Journal of Digital Business Management, 2020
Steam is a world-class company for marketing applications and games. The imposition of VAT on ste... more Steam is a world-class company for marketing applications and games. The imposition of VAT on steam has become an interesting thing because there has not been a Permanent Establishment in Indonesia till now. The purpose of this study is to describe the VAT funding before and after the establishment of PE on Steam, the constraints of imposing VAT on Steam, and the steps that the Government can take regarding Steam. The research method used is descriptive qualitative. The results of this study prove that when Steam does not have PE in Indonesia, Steam consumers in Indonesia are required to make their VAT for the use of digital content provided by Steam. However, if BUT already exists for Steam, Steam will become a Taxable Entrepreneur (PKP), which is obliged to collect VAT on the delivery of intangible taxable goods or services provided. This certainly makes it difficult in terms of supervision because it is very difficult for the Directorate General of Taxes to supervise anyone, wha...
Plastics is one materials often found in everyday life, especially plastic bags that are widely u... more Plastics is one materials often found in everyday life, especially plastic bags that are widely used by Indonesian. In its use, plastic bags cause externalities for the environment and health. In general, plastic that has not been used will be immediately discarded or burned. In the case of direct plastic disposal without being preceded by processing of recycle, it takes a long time for the plastic to decompose. Although it can be decomposed, the micro-plastic produced will cause pollution, both soil and water which is very dangerous. Whereas the destruction of plastic by combustion will produce toxic gases that cause air pollution, even lung damage and respiratory
Essai dengan judul "Pajak Primadona APBN" berisi tentang pentingnya pajak sebagai salah satu pene... more Essai dengan judul "Pajak Primadona APBN" berisi tentang pentingnya pajak sebagai salah satu penerimaan negara.
Laporan praktikum respirasi pada kecambah memuat tentang hal - hal yang berkaitan dengan respiras... more Laporan praktikum respirasi pada kecambah memuat tentang hal - hal yang berkaitan dengan respirasi pada tumbuhan, pembahasan serta analisa masalah - masalah.
Makalah pemanasan global dengan judul "PENGARUH INDUSTRIALISASI DAN DAMPAKNYA TERHADAP KESEHATAN ... more Makalah pemanasan global dengan judul "PENGARUH INDUSTRIALISASI DAN DAMPAKNYA TERHADAP KESEHATAN MANUSIA" Menjelaskan tentang hubungan industri dengan pemanasan global, mekanisme pemanasan global, dampak terhadap kesehatan, serta solusi dalam meminimalkan pemanasan global.
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Papers by Waidatin Azizah
Menjelaskan tentang hubungan industri dengan pemanasan global, mekanisme pemanasan global, dampak terhadap kesehatan, serta solusi dalam meminimalkan pemanasan global.
Menjelaskan tentang hubungan industri dengan pemanasan global, mekanisme pemanasan global, dampak terhadap kesehatan, serta solusi dalam meminimalkan pemanasan global.