Mereview Basis Pemajakan Perusahaan Pelayaran Nasional Berdasarkan “Deemed Profit atas Penghasilan dari Usaha Angkutan Laut
DOI:
https://doi.org/10.31334/trans.v8i2.66Keywords:
Special Calculation Norm of Net Income, PPh Article 15, Global Taxation, National Shipping CompaniesAbstract
Since Legislative Assembly approved Law No. 7 of 1983 on Income Tax, as last amended by the Law No. 36 of 2008 (so there are four time changes, namely by the Law No. 7 of 1991, then No. 10 of 1994, furthermore No. 17 of 2000 and the last No. 36 of 2008), but the base of the domestic and overseas shipping company taxation which apply Special Calculation Norm of Net Income (deemed profit) for the national and overseas shipping companies taxpayers with the application of Article 15 of the Income Tax (Final Tax) did not change either in the tax rates and the tax bases, whereas the corporate tax rate (Article 17 paragraph 1) has changed from the Law No. 7 of 1983 with progressive rates levying at the rate of 10% -35% with the last change to a flat rate of 25% in the Law No. 36 of 2008. Similarly, the Tax Base used appear to have been unreasonable to overseas shipping Net Income amounted to 6%. Tax Base which reflects the rate of return the company is used as a base taxation income tax shipping company seems too low, compared with the rate of profit (net profit after tax) obtained by shipping companies at home and abroad. These conditions certainly result in low tax revenue from the shipping sector, and on the other aspects of the fulfillment of tax fairness rules also disrupted due to the shipping company suffered a loss nonetheless pay a final tax (VAT Article 15).
References
Alsah, Syarifuddin. 2002. Pemotongan Pemungutan Pajak Penghasilan (Withholding Tax).
Jakarta : Penerbit Kharisma. Amir M.S. 1997. Peti Kemas, Masalah dan Aplikasinya. Jakarta: PT. Pustaka Binaman Pressindo.
Anwar Pohan, Chairil. 2012. Optimizing Corporate Tax Management-Kajian Perpajakan dan Tax Planning-nya Terkini. Jakarta : Bumi Aksara.
___________. 2014. Manajemen Perpajakan- Strategi Perencanaan Pajak dan Bisnis. Edisi
Redua/Revisi . Jakarta : Gramedia Pustaka Utama.
___________. 2014. Pembahasan Komprehensif Pengantar Perpajakan, Teori dan Konsep Hukum Pajak. Jakarta : Mitra Wacana Media.
___________. 2014. Pembahasan Komprehensif Perpajakan Indonesia, Teori dan Kasus. Jakarta : Mitra Wacana Media.
Asri Harahap, Abdul. 2004. Paradigma Baru Perpajakan Indonesia. Jakarta : Integrita Dinamika Press.
Barata Atep Adya dan H.M. Jajat Djuhadiat. 2004. Pemotongan-Pemungutan Pajak Penghasilan Dan Kredit Pajak Luar Negeri. Jakarta : PT. Elex Media Komputindo.
Brotodihardjo Santoso.R. 1995. Pengantar Ilmu Hukum Pajak, edisi ke-3: Eresco Bandung.
Burton, Richard. 2014. Kajian Perpajakan Dalam Konteks Kesejahteraan dan Keadilan. Jakarta: Mitra Wacana Media.
Edward F Steven. 1975. Shipping Practice, 9th edition : Pitman Publishing. D. Larry CPA. Jack P.Friedman, Susan B. Anders.1994. Dictionary of Tax Terms: Barron’s.
Gunadi, 2013 . Panduan Komprehensif Pajak Penghasilan. edisi 2013. Jakarta : Penerbit Bee Media Indonesia.
Faisal, Gatot S.M. 2009. How To Be A Smarter Tax Payer. Jakarta: Grasindo.
Haula Rosdiana dan Edi Slamet Irianto.2012. Pengantar Ilmu Pajak, Kebijakan dan Implementasinya di Indonesia. Jakarta : Rajawali Press.
Hamonangan Simanjuntak,Timbul dan Imam Mukhlis. 2012. Dimensi Ekonomi Perpajakan Dalam Pembangunan Ekonomi. Depok :Raih Asa Sukses (Penebar Swadaya Group).
Ikatan Akuntan Indonesia. 2009. Standard Akuntansi Keuangan Per 1 Juli 2009 . Jakarta: Salemba Empat.
Istopo. 1992. Unimoda dan Multimodal Transport, Angkutan Barang Terpadu Darat, Laut dan Udara. Jakarta :Yayasan INFFA (Indonesia Freight Forwarder’s Foundation).
Kosasih, Engkos dan Hananto Soewedo. 2012. Manajemen Perusahaan Pelayaran. Jakarta: PT. Radjagrafindo Persada.
Mansury, R. 1992. Indonesian Income Tax : A Case Study in Tax Reform of a Developing Country. Singapore :Asian Pasific Tax and Investment Research Centre.
_________.1996. Pajak Penghasilan Lanjutan . Jakarta: Ind Hill Co.
_________. 1994 & 1996. Panduan Konsep Utama Pajak Penghasilan Indonesia Jilid 1-III. Jakarta :PT. Bina Rena Pariwara.
_________. 2000. Pembahasan Mendalam Pajak Atas Penghasilan. Jakarta : Yayasan Pengembangan dan penyebaran Pengetahuan Perpajakan (YP4) Martono, H.K. dan Eka Budi Tjahyono.2011. Transportasi Di Perairan Berdasarkan Undang-Undang Nomor 17 Tahun 2008. Jakarta : Rajawali Pers. Muchtar. 2013. Metode Praktis Penelitian Deskriptif Kualitatif. Jakarta :Penerbit Referensi.
Musgrave, Richard A dan Peggy B. Musgrave. 1989. Public Finance in Theory and Practice. 1989. New York : Mcgraw Hill Inc.Edisi kelima. (diterjemahkan oleh Ellen Gunawan dan Rudi Sitompul). Jakarta : Penerbit Erlangga.
Nazir. Moh. 1988. Metode Penelitian. Jakarta:Ghalia Indonesia.
Neuman, W.Lawrence. 2006. Social Research Methods: Qualitative and Quantitative Research. USA: University of Wisconsin. Hal 188-198.
Nurmantu, Safri. 2005. Pengantar Perpajakan, edisi 3 . Jakarta : Granit.
Purwosutjipto H.M.N. 1989. Pengertian Hukum Dagang Indonesia. Cetakan ketiga. Jakarta: Penerbit Djambatan.
Rosdiana Haula dan Edi Slamet Irianto. 2012. Pengantar Pajak. Jakarta : Rajawali Press.
Smith, Adam. 1981. An Inquiry into the Nature and Causes of the Wealth of Nations.
Indianapolis : Liberty Classics. Sugiyono. 2010. Memahami Penelitian Kualitatif. Bandung : Penerbit Afabeta.
Suparmoko. 2014. Keuangan Negara Dalam Teori dan Praktik, edisi 6. Yogyakarta :BPFE
Suyono, R.P. 2005. Shipping, Pengangkutan Intermodal Ekspor Impor Melalui Laut. Edisi keempat. Jakarta: Penerbit PPM
Tansuria, Billy Ivan. 2011. Pajak Penghasilan Final. Yogyakarta : Graha Ilmu.
Sumber Lain :
Kementerian Keuangan RI. 2011. Tim Studi Volatilitas Pasar Modal Indonesia Dan Perekonomian Dunia. Badan Pengawas Pasar Modal Dan Lembaga Keuangan. “Laporan Studi Volatilitas Pasar Modal Indonesia tahun 2011â€.
Republik Indonesia. “Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang Nomor 16 Tahun 2009â€.
Republik Indonesia. “Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah beberapa kali diubah terakhir dengan Undang- Undang Nomor 36 Tahun 2008â€.
Republik Indonesia. “Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai sebagaimana telah beberapa kali diubah terakhir dengan Undang- Undang Nomor 42 Tahun 2009â€.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Transparansi : Jurnal Ilmiah Ilmu Administrasi spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.
5. Miscellaneous
Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
