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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting

Chairil Anwar Pohan

Institut Ilmu Sosial dan Manajemen STIAMI

Author-ID : 2432777

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 6 Documents Claim Missing Document

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Articles

Mereview Basis Pemajakan Perusahaan Pelayaran Nasional Berdasarkan “Deemed Profit” atas Penghasilan dari Usaha Angkutan Laut Chairil Anwar Pohan
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 8, No 2: september 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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).

PANAMA PAPERS DAN FENOMENA PENYELUNDUPAN PAJAK SERTA IMPLIKASINYA TERHADAP PENERIMAAN PAJAK INDONESIA Chairil Anwar Pohan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Leakage of 11.5 million the biggest financial document file unprecedented from Mossack Fonseca database which is the fourth largest law firm based in Panama in charge of tax-free or tax-exempt business. These files contain about how famous people and rich hide their wealth from the obligation to pay taxes. In total, this leak contains information about more than 214 thousand tax-exempt entities connected to rich people in more than 200 countries (including quite a lot from Indonesia who evade taxes numbering in the thousands trillion, approximately 899 people and companies in Indonesia, which became the company off shore and became a shareholder and director of the off shore company (tempo.co.id) is hidden in tax haven countries.

ANALISIS PELAKSANAAN STRATEGI PENINGKATAN PENERIMAAN PAJAK REKLAME PADA UNIT PELAYANAN PAJAK DAN RETRIBUSI DAERAH CEMPAKA PUTIH TAHUN 2014-2016 Tirza Aditya; Chairil Anwar Pohan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 1: March 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This research aims to determine the implementation of the strategy for increasing advertisement tax revenue, to find out any problems found by the unit of tax service and regional restitution, and to resolve the problem on its implementation. This research uses descriptive type and qualitative approach. Data collection techniques uses for this research is interviews, observation and documentation. Conclusion research strategy of the increased in revenue advertisement tax in tax service unit and levies cempaka putih central jakarta not yet optimal because there are still many taxpayers who have not list repeated, lack of the expansion of taxpayers new, human resources not effective, lack of taxpayers who has not done their obligations, not fully sanstions applied because it is still the weak supervision. Advice research strategy of the increased in revenue advertisement tax in the service taxes and levies dae service unit.

Evaluasi Pemajakan Atas Nilai Tambah dalam Biaya Angkutan Laut dan Udara (Freight) Kargo pada Perusahaan Freight Forwarding di Indonesia Chairil Anwar Pohan; Pebriana Arimbhi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Enactment of the application of the tax base in the form of Other Values for Freight Charges has become a smart "breakthrough" of the basic principles and tax characteristics contained in the VAT and VAT mechanism, and this policy is considered "successful" raised a complicated issue contained in the aspect fiscal (theoretical concept to aiming the difference in freight) when in fact there is no urgency or complicated issue from the fiscal aspect that requires to "other value" the freight charges for the calculation/imposition of VAT on freight charges in the delivery transaction of Freight Forwarding Services. Although taxpayers make a "breakthrough" of taxation on freight that has been considered "untaxable" beforehand, but on the other side, it is unfortunately the concept of taxation based on Regulation Finance Minister no. 38 / PMK.011 / 2013 on amendment to Regulation of the Minister of Finance no. 75 / PMK.03 / 2010 concerning other Values may cause losses for state revenues, because the VAT mechanism is disrupted due to theoretical concept of the tax base has not effectively being aiming. From the point of view of revenue productivity principle, the concept raises a new problem that really does not need to happen because basically the realization of the transactions of freight differences that can be "captured" from commercial bookkeeping held based on the applicable Financial Accounting Standard is an indication of the creation of an added value that become the object of VAT imposition. The application of the tax base in the form of Other Values for Freight Charges has "damaged" the value of the basic principles and tax characteristics contained in the VAT and VAT mechanism by means of to "other value" such freight charges for VAT calculation/imposition of VAT on freight charges in delivery transactions of Freight Forwarding Services (JPT / FF).

Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion Chairil Anwar Pohan; Notika Rahmi; Pebriana Arimbhi; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been fulfilled by partner countries, resulting in data provided by partner countries cannot be used by the Indonesian tax authorities. However, the performance of AEoI has not yet provided optimal results in increasing tax revenue, especially in 2020, its progress has been hampered by the Covid 19 Pandemic. On the other hand, Directorate General of Taxation (DGT) still has obstacles. There are four obstacles and challenges in AEoI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the "Common Transmission System (CTS).

Analisis Pajak Dalam Rangka Impor Dan Bea Masuk Pengadaan Pesawat Latih Dan Implikasinya Pada Mahalnya Biaya Pendidikan (Studi Komparatif Pada Politeknik Penerbangan Indonesia Curug, Ppic Dan Aero Flyer Institute) Chairil Anwar Pohan; Aji Suryono; Notika Rahmi; Sunarmin Sunarmin; Agus Subagiyo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3014

The purpose of this study is to analyze the imposition of import taxes and import duties for training aircraft procurement and its implications for the high cost of education at Indonesian Aviation Polytechnic Curug and Aero Flyer Institute in 2017-2021. This study is a qualitative descriptive study with data collection techniques used are interviews, observations, and documents so that the researcher can draw conclusions.Â Â The conclusion of import taxes imposition and import duties has a high influence in determining the high cost of flight schools. With the high cost of flight schools, it will affect people's interest in becoming a pilot. However, this is a burden that must be borne by the educational institution itself which in the end causes the high cost of pilot school to be charged to prospective pilot students. The imposition of import taxes includes Sales Tax on Luxury Goods, Income Tax and VAT because training aircraft are subject to these three tax components. These three components cause the high cost of pilot school.Â In this case, the government must immediately reviewÂ theÂ taxationÂ policyÂ forÂ the procurement of training aircraft and educational institutions must also cooperate with various airline operator both at home and abroad to attract pilot graduates and this will increase the interest of the Indonesian people to become professional and reliable pilots.

Co-Authors Agus Subagiyo Ahmad Junaidi Aji Suryono Notika Rahmi Notika Rahmi Pebriana Arimbhi Sunarmin Sunarmin Tirza Aditya

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