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All Journal Veritas et Justitia Jurnal Poros Hukum Padjadjaran
Zainal Muttaqin
Fakultas Hukum, Universitas Padjadjaran
Education Law, Crime, Criminology & Criminal Justice

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IMPLEMENTASI PENGATURAN PEMUNGUTAN BEA BALIK NAMA KENDARAAN BERMOTOR DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH PROVINSI JAWA BARAT Mochammad Bobby Rachman; Zainal Muttaqin; Amelia Cahyadini
Jurnal Poros Hukum Padjadjaran Vol. 2 No. 2 (2021): JURNAL POROS HUKUM PADJADJARAN
Publisher : Fakultas Hukum Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23920/jphp.v2i2.384

Abstract

ABSTRAK Kurangnya kepatuhan wajib pajak untuk membayar Bea Balik Nama Kendaraan Bermotor. Dinyatakan oleh Badan Pendapatan Daerah (Bapenda) Jawa Barat yang mencatat bahwa dari sekitar 17 juta kendaraan bermotor, hanya 11 juta diantaranya yang bisa tertagih pajaknya. Sementara sisanya dalam status tidak jelas. Metode yang digunakan dalam penelitian ini adalah yuridis normatif. Hasil penelitian menunjukkan bahwa. Ketentuan besaran tarif BBNKB di Daerah Provinsi Jawa Barat ditetapkan dalam Pasal 28 Peraturan Gubernur Jawa Barat Nomor 33 Tahun 2013, guna menjalankan fungsi mengatur (regulerend) dan meningkatkan Pendapatan Asli Daerah melalui BBNKB ketentuan besaran tarif dalam peraturan tersebut telah mengalami penambahan besaran dan diperinci oleh Pasal 28 Peraturan Gubernur Jawa Barat Nomor 2 Tahun 2020. Meskipun telah diterapkan kenaikan besaran tarif dalam aturannya pada Tahun 2020 realisasi PAD Provinsi Jawa Barat dari BBNKB hanya sebesar Rp.3.902,583,887,500 Capaian ini lebih rendah dibandingkan realisasi pada Tahun 2019 sebesar Rp, 6,300,781,441,900. Upaya yang dapat dilakukan untuk mempermudah implementasi pengaturan pemungutan BBNKB di wilayah Provinsi Jawa Barat dalam rangka meningkatkan Pendapatan Asli Daerah (PAD) adalah dengan merubah. Sistem pemungutan BBNKB yang semula menggunakan Official Assessment System menjadi menggunakan Self Assesment System. dengan sistem ini diharapkan pelaksanaan administrasi yang terlalu membebani wajib pajak dan birokratis akan dapat dihindari. Kata Kunci: BBNKB, Implementasi, Pendapatan Asli Daerah ABSTRACT Lack of taxpayer compliance to pay Motor Vehicle Title Fee. The West Java Regional Revenue Agency (Bapenda) stated that out of around 17 million motorized vehicles, only 11 million of them could be collected for taxes. While the rest are in unclear status. The method used in this research is normative juridical. The results showed that. Provisions for the BBNKB tariff rate in the West Java Province are stipulated in Article 28 of West Java Governor Regulation Number 33 of 2013, in order to carry out the function of regulating (regularend) and increasing Regional Original Revenue through BBNKB, the provisions of the tariff rates in these regulations have been increased in size and are detailed by Article 28 West Java Governor Regulation Number 2 of 2020. Even though the tariff increase has been implemented in the regulations in 2020, the realization of West Java Province PAD from BBNKB is only Rp. 3,902,583,887,500 This achievement is lower than the realization in 2019 of Rp, 6,300,781,441,900. Efforts that can be made to facilitate the implementation of BBNKB collection arrangements in the West Java Province in order to increase Regional Original Income (PAD) are to change. The BBNKB collection system, which originally used the Official Assessment System, is now using the Self Assessment System. With this system, it is hoped that the implementation of administration that is too burdensome to taxpayers and bureaucracy will be avoided. Keywords: BBNKB, Implementation, Local Own Revenue
PAJAK PENGHASILAN BAGI OVER-THE-TOP DI INDONESIA: SEBUAH PELUANG DAN TANTANGAN Amelia Cahyadini; Zainal Muttaqin; Sinta Dewi; Dewi Kania Sugiharti
Veritas et Justitia Vol. 8 No. 1 (2022): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v8i1.4735

Abstract

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.
KETERBUKAAN INFORMASI KEUANGAN UNTUK MENINGKATKAN PENERIMAAN PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 9 TAHUN 2017 Zahra Malinda Putri; Zainal Muttaqin; Amelia Cahyadini
Jurnal Poros Hukum Padjadjaran Vol. 4 No. 1 (2022): JURNAL POROS HUKUM PADJADJARAN
Publisher : Fakultas Hukum Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23920/jphp.v4i1.674

Abstract

ABSTRAKSalah satu permasalahan dalam pembayaran pajak adalah kesadaran wajib pajak akan pentingnya manfaat dari pajak. Hal tersebut menimbulkan berbagai permasalahan dalam pelaksanaan pembayaran pajak, masih banyak masyarakat yang sengaja atau tidak mau membayar pajak, sehingga perlu dilakukan pembaharuan kebijakan untuk mengatasi permasalahan tersebut, Tulisan ini menelaah aspek yuridis mengenai pengaturan pertukaran informasi dalam rangka peningkatan penerimaan pajak. Metode penelitian yang digunakan adalah pendekatan yuridis normatif dengan spesifikasi yang bersifat deskriptif analitis. Tujuan penelitian ini adalah menghasilkan gambaran dan pandangan dalam implementasi keterbukaan informasi keuangan dalam rangka meningkatkan penerimaan pajak.Kata kunci: keterbukaan informasi; pajak; lembaga keuangan ABSTRACTOne of the problems in paying taxes is the taxpayer's awareness of the benefits of taxes. This causes problems in the implementation of tax payments, there are still many people who deliberately or do not want to pay taxes, so it is necessary to update policies to overcome these problems. This paper examines the juridical aspects of information management in the context of tax revenue. The research method used is a normative juridical approach with descriptive analytical specifications. The purpose of this research is to produce a description and views on the implementation of financial information disclosure in the context of tax revenue.Keywords: information disclosure; taxes; financial institutions
Co-Authors Amelia Cahyadini Dewi Kania Sugiharti Mochammad Bobby Rachman Sinta Dewi Zahra Malinda Putri