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All Journal Analisis Kebijakan Pertanian Riset Manajemen dan Akuntansi Infestasi Jurnal Akuntansi dan Pajak Kumawula: Jurnal Pengabdian Kepada Masyarakat Analisis Kebijakan Pertanian
Sri Hanggana
Fak. Ekonomi Dan Bisnis Universitas Sebelas Maret, Surakarta Jl Ir. Sutami No. 36 A Kentingan Surakarta 57126. Telp 646994, 646624 Faks 646655
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Infestasi

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Kesalahan Mekanisme Pemungutan Pajak Pertambahan Nilai Sri Hanggana
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3051

Abstract

The purpose of this study is to find the mistake of the PPN collection according to UU No. 42 th 2009 about alteration of UU No. 8 th 1983 about PPN and PPnMB. The mistake is caused the low of payment of PPN. Hanggana (2008) concluded that 97% businessmen choose manipulation strategy on PPN. Those mistakes are (1) pushing constumer to not pay PPN so the cost is lower, do not break the law, no punishment, and available in the same place, (2) customer who pay PPN can not control the flow of money to the government, (3) pushing the entrepreneuer not become a PKP in order to low the cost, (4) pushing entrepreneuer to take PPN without fee, but there is a punishment, jail and fine, (5) entrepreneuer need large capital to pay PPN in, (6) if all entrepreneuer are tax-abiding, then the small entrepreneuer and non-PKP entrepreneuer are passed the tax-abiding one’s, (7) tax-abiding entrepreneuer because of high cost, (8) tax-abiding entrepreneuer become bangkrupt, (9) entrepreneuer who manipulate tax will be bangkrupt because of paying fine and jailed, (10) the existing entrepreneuers are they who manipulated tax, but not jailed, (11) entrepreneuer who manipulate PPN should manipulate PPh for earnings and wages.
Co-Authors Andi Asri Hapsari Andi Asrihapsari Andi Asrihapsari Lina Nur Ardilla M. Syafiqurrahman Muhammad Syafiqurrahman Muhammad Syafiqurrahman Putri Nugrahaningsih Renata Zoraifi Renata Zoraifi Santoso Tri Hananto Santoso Tri Hananto Siti Nurhidayati Romadhoni Sri Hantoro Sri Murni SRI MURNI Vidia Ayu Satyanovi Vidia Ayu Satyanovi