Hanifa, Prasna (2018) Analisis Pemungutan Pajak Penghasilan (Pph) Pasal 23 Atas Royalti Penulis Dan Pajak Pertambahan Nilai (Ppn) Atas Buku Ditinjau Dari Perspektif Asas-Asas Pemungutan Pajak. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pemungutan PPh Pasal 23 atas royalti penulis berdasarkan Surat Direktur Jenderal Pajak No. S-639/PJ.03/2017 dan pemungutan PPN atas buku sesuai dengan Peraturan Menteri Keuangan No. 122 Tahun 2013. Analisis ditinjau melalui empat asas pemungutan pajak, yaitu equity, revenue productivity, ease of administration, dan neutrality. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metode fenomenologi. Hasil penelitian menunjukkan bahwa penulis buku dan konsumen buku selaku Wajib Pajak merasa keberatan dengan pemungutan PPh Pasal 23 dan PPN. Pemungutan pajak belum memenuhi asas equity, neutrality, dan beberapa unsur dalam asas ease of administration. Pemungutan PPh Pasal 23 dan PPN sudah cukup memenuhi asas revenue productivity dan salah satu unsur dalam asas ease of administration yaitu asas certainty, karena pemerintah sudah jelas dalam memberikan informasi mengenai subjek pajak, objek pajak, dasar pengenaan pajak, tarif yang dikenakan, dan prosedur pengenaan pajak
English Abstract
This study aims at analyzing the income tax collection as regulated in Article 23 on author royalty (with regard to the Letter of the Directorate General of Taxation No. S-639/PJ.03/2017) and VAT collection for books (on the basis of the regulation of the Minister of Finance No. 122 Year 2013). The analysis focuses on four principles of tax collection: equity, revenue productivity, ease of administration, dan neutrality. This qualitative descriptive research applies phenomenology approach. The results of the study show that both book authors and its consumers as Taxpayers raise their objections on the income tax collection regulated in Article 23 and upon the VAT imposed. The tax collection does not meet the principles of equity, neutrality, and most elements of ease of administration. However, the tax collection and the VAT implementation have fulfilled the revenue productivity principle and one element of ease of administration, namely certainty, as indicated by the government’s clear information on the tax subjects, tax objects, tax base, tariffs imposed, and tax procedures.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/362/051808287 |
| Uncontrolled Keywords: | Pajak Penghasilan, Pajak Pertambahan Nilai, asas pemungutan paj, Income Tax, Value-Added Tax, Tax Collection Principles |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 08 Mar 2019 03:13 |
| Last Modified: | 20 Oct 2021 05:42 |
| URI: | http://repository.ub.ac.id/id/eprint/162864 |
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