DAMPAK PERUBAHAN PENCATATAN KE PEMBUKUAN PADA WAJIB PAJAK ORANG PRIBADI: STUDI KASUS PROFESI PENGACARA
DOI:
Abstract Views:
348 times
PDF Downloads:
546 times
Abstract
The purpose of this study is to compare the impact of changing the obligation to keep records by individual taxpayers to bookkeeping by corporate taxpayers, who are categorized by tax regulations as experts, who are categorized as independent workers, carry out their activities acting for and on their own behalf, not for and on behalf of the association. By studying business processes and taking data on the business circulation of a lawyer practicing in Surabaya, it proves that these changes have had an impact on his tax reporting. For this profession, it is actually obligatory to keep bookkeeping, but it is grouped as a taxpayer who is exempt from the obligation to keep bookkeeping, but is obliged to keep records.
Downloads
References
Darussalam; Septriadi, Denny; Dhora, KA. 2020. “Konsep dan Aplikasi Pajak Penghasilan”,Cetakan September 2020. Jakarta: DDTC.
Darussalam; Septriadi, Denny; Kristiaji, B Bawono; Vissaro, Denny. 2019. “Era Baru Hubungan Otoritas Pajak Dengan Wajib Pajak”,Cetakan Agustus 2019. Jakarta: DDTC.
Mardiasmo.2018. “Perpajakan Edisi Revisi Tahun 2018”, Yogyakarta: Penerbit Andi
Nazir, Moh. 2005. Metode Penelitian. Penerbit Ghalia Indonesia.
Peraturan Menteri KeuanganRepublik Indonesia Nomor 73/PMK.03/2017 Tentang Perubahan Atas Peraturan Menteri KeuanganNomor 70/PMK.03/2017 Tentang Petunjuk Teknis Mengenai Akses Informasi Keuangan Untuk Kepentingan Perpajakan
Peraturan Direktur Jenderal Pajak Nomor PER - 16/PJ/2016 Tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 21 dan/atau Pajak Penghasilan Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, Dan Kegiatan Orang Pribadi
Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 Tentang Norma Penghitungan Penghasilan Neto
Santoso, Imam; Rahayu, Ning. 2019. “Corporate Tax Management: Mengulas Upaya Pengelolaan Pajak Perusahaan secara konseptual-praktikal”, Edisi Revisi 2019. Jakarta: Observation & Research of Taxation (Ortax).
Undang-UndangRepublik Indonesia Nomor 17 Tahun 2000 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan
Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan
Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.
-
Articles published in Jurnal Bisnis Terapan are licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license, which permits anyone to copy, transform, or redistribute articles for any lawful purpose in any medium, provided appropriate credit is given to the original author(s) and Jurnal Bisnis Terapan is recognized as its original publisher. A link to this license should also be provided. Any derivative work of an article published in Jurnal Bisnis Terapan must also be shared under the same (or compatible) license.
-
Both copyright and publishing rights on articles are retained by the respective author(s), without restrictions. Only a non-exclusive license is granted to Jurnal Bisnis Terapan to publish the article and identify itself as its original publisher.
