Review of The Principle of Equity of Income Tax Result Share from The Central Government to Local Governments in Indonesia
Keywords:
Income Tax, Principles of Justice, Profit Sharing FundsAbstract
This research was conducted to determine the sense of justice for the Income Tax Sharing Fund policy from the Central Government to Local Governments in Indonesia. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. The results showed that the Revenue Sharing Fund currently being given by the Central Government to the Provincial Government in Indonesia was considered unfair by the recipients. This is due to the large number of sources of overdrafts located in the regions but the overdraft tax is treated as Central Tax. The conditions during the Covid-19 pandemic currently severely eroded regional finances and the revenue from Regional Original Taxes also decreased due to decreased purchasing power. It is hoped that there will be amendments to the regulation on Revenue Sharing Funds, namely the Regulation of the Minister of Finance of the Republic of Indonesia number 233 / PMK.07 / 2020 concerning Amendments to PMK-139 / PMK.07 / 2019 concerning Management of Profit Sharing Funds, General Allocation Funds, and Special Autonomy Funds. . Reformulation of the Composition of Profit Sharing Funds, Changes in the Basic Imposition of Production Sharing and Addition of Income Tax Objects are things that need to be proposed by Regional Governments throughout Indonesia to the Central Government.References
Anggara, S. (2016). Teori Keadilan John Rawls Kritik Terhadap Demokrasi Liberal. Jispo, 1(1), 1. https://doi.org/10.15575/jispo.v1i1.710
Arina, M. M., Koleangan, R. A. M., & Engka, D. S. M. (2019). Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Pertumbuhan Ekonomi Kota Manado. Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 20(01), 81–94. https://doi.org/10.35794/jpekd.23451.20.01.2019
Aristanti Widyaningsih. (2011). Hukum Pajak dam Perpajakan dengan Pendekatan Mind Map. Alfabeta.
Darwin. (2010). Pajak Daerah dan Retribusi Daerah. Mitra Wacana Media.
Harjo, D. (2019). Perpajakan Indonesia (2nd ed.). Mitra Wacana Media.
Indonesia, P. R. (2004). UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 33 TAHUN 2004 TENTANG PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAHAN DAERAH.
Indonesia, P. R. (2009). Undang Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
Indonesia, P. R. (2008). Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 tentang Pajak Penghasilan.
Indonesia, P. R. (2018). Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu. In Peraturan Pemerintah No. 23.
Indonesia, P. R. (2005). Peraturan Pemerintah Republik Indonesia Nomor 55 Tahun 2005 tentang Dana Perimbangan.
Indonesia, P. R. (2000). PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 16 TAHUN 2000 TENTANG PEMBAGIAN HASIL PENERIMAAN PAJAK BUMI DAN BANGUNAN ANTARA PEMERINTAH PUSAT DAN DAERAH. https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=2ahUKEwjWxrKeif7eAhVYfysKHcHWAOwQFjAAegQICRAC&url=https%3A%2F%2Fwww.ojk.go.id%2Fid%2Fkanal%2Fpasar-modal%2Fregulasi%2Fundang-undang%2FDocuments%2FPages%2Fundang-undang-nomo
Purba, D. M., Siahaan, Y., & Fauzi, R. A. (2020). Pengaruh Dana Bagi Hasil (Dbh) Pajak Dan Bukan Pajak Terhadap Anggaran Pendapatan Dan Belanja Daerah (Apbd) Pemerintah Kota Bogor Tahun 2010 – 2017. Financial: Jurnal Akuntansi, 6(1), 36–47. https://doi.org/10.37403/financial.v6i1.131
Rudin M, R. Suprapty, D. (2020). TERHADAP PRODUK DOMESTIK REGIONAL BRUTO Pendahuluan Aplikasi otonomi daerah di Republik Indonesia merujuk pada Undang-Undang Nomor 23 Tahun tentang Pemerintah Daerah , sebagaimana penjelasan Abdul Halim ( Halim , 2012 ) yaitu pada pasal 1 ayat 6 menyebutk. Jurnal BENING Program Studi Manajemen Fakultas Ekonomi Universitas Riau Kepualauan Bata, 7(1), 79–92.
Siahaan, M. P. (2010). Hukum pajak elementer : konsep dasar perpajakan Indonesia (1st ed.). Graha Ilmu.
Siahaan, M. P. (2010). Hukum pajak Formal : Pendaftaran, Pembayaran, Pelaporan, Penetapan, Penagihan, Penyelesaian Sengketa, dan Tindak Pidana Pajak Marihot Pahala Siahaan. Graha Ilmu.
Siahaan, M. P. (2010). Hukum pajak material objek, subjek, dasar pengenaan pajak, tarif pajak, dan cara perhitungan pajak. Graha Ilmu.
Sugiyono. (2019). Metode Penelitian Kuantitatif. Alfabeta.
Ismail, T. (2018). POTRET PAJAK DAERAH DI INDONESIA. Prenada Media.
Kurniawan, P., & Purwanto, A. (2006). Pajak Derah dan Retribusi Daerah di Indonesia (2nd ed.). Malang : Bayumedia Publishing.
Kusnardi, M. (1988). Pengantar Hukum Tata Negara Indonesia. Pusat Studi Hukum Tata Negara , 1988.
Pekei, B. (2016). Konsep dan Analisis Efektivitas Pengelolaan Keuangan Daerah di Era Otonomi (1st ed.). Jakarta: Taushia.
Menteri Keuangan. (2020). PMK-233/PMK.07/2020 tentang Pengelolaan Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Otonomi Khusus.
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. editor.profita@mercubuana.ac.id.
All off articles in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal are licensed under CC BY-SA
The Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
