KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013
Abstract This research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. T...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Pamulang
2018-07-01
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| Series: | Keberlanjutan |
| Online Access: | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/1573 |
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| _version_ | 1850177774205009920 |
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| author | Puan Indri Hazimah Indri Hazimah Ferry Irawan |
| author_facet | Puan Indri Hazimah Indri Hazimah Ferry Irawan |
| author_sort | Puan Indri Hazimah Indri Hazimah |
| collection | DOAJ |
| description | Abstract
This research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. This research is designed by applying literature review and field study method. We collect and analysis data throughout laws, text-books, and journals to obtain a a suitable framework related to the case discussed. Furthermore, we also conduct interview to find practical experience that cannot be found in literatures. A deep-interview is applied to the relevant officials. The result shows that usage of gross revenue to calculate tax base based on PP 46/2013 is quite suitable with the objective of the regulation, to simplify and support tax payers in fulfilling their tax-obligation. On the other hand, although the revenue is not appropriate with the definition of Income tax law, every additional economic capability, the provision is not against general rules. This is occurred because Article 17 paragraph 7 and Article 4 paragraph 2 letter (a) Income Tax Law allow certain income will be imposed by final income tax.
Keyword: Tax Base, Income, Gross Revenue, PP 46/2013
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| format | Article |
| id | doaj-art-714966d69aef4f6f96f9be8f9800a225 |
| institution | OA Journals |
| issn | 2528-5599 2614-3291 |
| language | Indonesian |
| publishDate | 2018-07-01 |
| publisher | Universitas Pamulang |
| record_format | Article |
| series | Keberlanjutan |
| spelling | doaj-art-714966d69aef4f6f96f9be8f9800a2252025-08-20T02:18:55ZindUniversitas PamulangKeberlanjutan2528-55992614-32912018-07-013110.32493/keberlanjutan.v3i1.y2018.p786-8011361KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013Puan Indri Hazimah Indri Hazimah0Ferry Irawan1Politeknik Keuangan Negara STANPoliteknik Keuangan Negara STANAbstract This research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. This research is designed by applying literature review and field study method. We collect and analysis data throughout laws, text-books, and journals to obtain a a suitable framework related to the case discussed. Furthermore, we also conduct interview to find practical experience that cannot be found in literatures. A deep-interview is applied to the relevant officials. The result shows that usage of gross revenue to calculate tax base based on PP 46/2013 is quite suitable with the objective of the regulation, to simplify and support tax payers in fulfilling their tax-obligation. On the other hand, although the revenue is not appropriate with the definition of Income tax law, every additional economic capability, the provision is not against general rules. This is occurred because Article 17 paragraph 7 and Article 4 paragraph 2 letter (a) Income Tax Law allow certain income will be imposed by final income tax. Keyword: Tax Base, Income, Gross Revenue, PP 46/2013 https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/1573 |
| spellingShingle | Puan Indri Hazimah Indri Hazimah Ferry Irawan KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 Keberlanjutan |
| title | KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 |
| title_full | KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 |
| title_fullStr | KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 |
| title_full_unstemmed | KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 |
| title_short | KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 |
| title_sort | kontradiksi dasar pengenaan pajak peraturan pemerintah nomor 46 tahun 2013 |
| url | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/1573 |
| work_keys_str_mv | AT puanindrihazimahindrihazimah kontradiksidasarpengenaanpajakperaturanpemerintahnomor46tahun2013 AT ferryirawan kontradiksidasarpengenaanpajakperaturanpemerintahnomor46tahun2013 |