ANALISIS PEMENUHAN KONSEP CURRENT PAYMENT DAN FINAL LIABILITY DALAM PENGHITUNGAN PPH PASAL 25 DAN PENGENAAN SANKSI TERKAIT

Authors

  • Andang Wirawan Setiabudi Universitas Katolik Atma Jaya Indonesia

DOI:

https://doi.org/10.25170/jara.v13i1.489

Keywords:

self assessment system, PPh section 25, final liability

Abstract

Nowadays about 80% of APBN (National Budget) revenue is rooted from tax revenue.  Therefore, Directorate General of Tax Department (Dirjen Pajak/DJP) as the organizer of tax revenue should straighten themselves up constantly in order that they could reach the revenue target which is burdened. One of the actions is through tax reform system which relies on self-assessment system.  People, in this system, are the most in determining of the activity that they should do by themselves connected to the tax; starting from the registration of tax obligatory, counting the amount of owed tax that they have to pay, pay the tax by themselves to the bank or post office and report it to KPP (tax service office). Tax revenue is achieved, among others, from the tax payment and also imposition payment if the tax obligatory has broken the certainty of taxation regulations.  One of them is income tax section 25 payment; it is tax payment on fiscal year in accordance with current payment concept. Each month the payment of PPh section 25 is counted based on PPh of SPT a year before then minus tax credit and divided in 12, in other words; based on the last year benefit which is not reflecting the actual condition of tax obligatory (fictive stelsel), and in the end of the year; it will give the influence in the owed tax. Moreover, this is added by imposition of doubt in case of PPh section 25 that unpaid or minus in payment in the form of interest on 2%  each month on PPh section 25 that unpaid or minus payment.  Those two things about is not in accordance with final liability concept which states that the obligation for income tax would become owed tax in the end of the year.  In addition the doubt would be imposed if the actual income has been known.  In the fiscal year, actuality, the tax obligatory does not owe in Income Tax yet.  So it is not precisely if the Directorate General of Tax department impose a doubt in the form of interest (written on Letter of Tax Claim/Surat Tagihan Pajak/STP) on the PPh payment in fiscal year (PPh 25).  However in the fact, the STP of PPh 25 which unpaid or minus in payment is still brought up continually.

References

Ali, Achmad. (2002). Menguak Tabir Hukum, Jakarta: PT. Toko Gunung Agung Tbk, 2002.

Brotodihardjo, R. S. (1995). Pengantar ilmu hukum pajak. Bandung: PT Eresco.

Burns, L. & Krever, R. (1998). Taxation of income from business and investment. Washington DC: International Monetary Fund.

Creswell, J. W. (1994), Research design: Qualitative and quantitative approaches, California: Sage Publications Inc.

Davey, K. J., 1988, Pembiayaan Pemerintahan Daerah, Diterjemahkan Amanullah, dkk, Universitas Indonesia, Jakarta.

Gunadi. (2002). Ketentuan dasar pajak penghasilan. Jakarta: Salemba Empat.

Kelley, P. L. & Oldman, O. (1973). Income tax administration. New York: The Foundation Press Inc.

Mansury, R. (1996). Pajak penghasilan lanjutan. Jakarta: Ind- Hill Co.

Mansury, R. (2002). Pajak penghasilan lanjutan pasca reformasi 2000. Jakarta: Yayasan Pengembangan dan Penyebaran Pengetahuan Perpajakan

Nurmantu, S. (1994). Dasar-dasar perpajakan. Jakarta: Ind-Hill Co.

Nurmantu, S. (2003). Pengantar perpajakan. Jakarta: Yayasan Obor Indonesia.

Rahardjo, Satjipto. 1991, Ilmu Hukum, Bandung: PT.Citra Aditya Bakti

Rahayu, Ning. (1998). Pajak Penghasilan (PPh) atas royalti dan imbalan jasa teknik: baik berdasarkan ketentuan domestik maupun perjanjian Internasional: suatu tinjauan untuk meningkatkan kepastian hukum dan mencegah penghindaran pajak. Tesis. Universitas Indonesia, Jakarta

Republik Indonesia. (2009). Undang-undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan, Pusat Penyuluhan, Jakarta

Republik Indonesia. (2008). Undang-undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan, Pusat Penyuluhan, Jakarta

Syofyan, S. & Hidayat, A. (2004). Hukum pajak dan permasalahannya. Cetakan pertama. Bandung: PT Refika Aditama.

Thuronyi, V. (1996). Tax law design and drafting. International Monetary Fund

Widodo, E. & Mukhtar. (2000). Konstruksi ke arah penelitian deskriptif. Yogyakarta: Avirouz.

Yudkin, L. (1971). A legal stucture for effective income tax administration. Cambridge: International Tax Program Harvard Law School.

Downloads

Published

2019-04-01

How to Cite

Setiabudi, A. W. (2019). ANALISIS PEMENUHAN KONSEP CURRENT PAYMENT DAN FINAL LIABILITY DALAM PENGHITUNGAN PPH PASAL 25 DAN PENGENAAN SANKSI TERKAIT. Jurnal Akuntansi, 13(1), 72–104. https://doi.org/10.25170/jara.v13i1.489
Abstract views: 308 | PDF downloads: 246