ANALISIS BANDING SENGKETA PAJAK PENGHASILAN BADAN DI PENGADILAN PAJAK

Hestianita, Linda (2013) ANALISIS BANDING SENGKETA PAJAK PENGHASILAN BADAN DI PENGADILAN PAJAK. Other thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini dilakukan untuk mengetahui penyebab Wajib Pajak mengajukan banding ke Pengadilan Pajak, Penyebab timbul perbedaan perhitungan Pajak Penghasilan Badan antara Wajib Pajak dan Direktorat Jenderal Pajak serta dasar dan pertimbangan Hakim dalam mengeluarkan suatu putusan banding atas sengketa Pajak Penghasilan Badan di Pengadilan Pajak. Pendekatan penelitian yang dipergunakan adalah metode kualitatif. Data yang digunakan dalam penelitian ini adalah data primer. Penentuan sumber data menggunakan nonprobability sampling dengan metode purposive sampling. Data yang didapat dari hasil observasi yaitu observasi partisipasi pasif dan wawancara yaitu wawancara tak berstruktur. Informan yang dipilih adalah pihak-pihak yang dinilai mengerti dan memahami terkait dengan penelitian ini yaitu pihak Wajib Pajak, Direktorat Jenderal Pajak dan Hakim Pengadilan Pajak. Teknik pengujian kredibilitas data yang digunakan adalah triangulasi sumber dan teori. Hasil penelitian menunjukkan bahwa penyebab Wajib Pajak mengajukan banding adalah belum puas dan merasa belum mendapatkan keadilan dengan keputusan yang dikeluarkan oleh Direktorat Jenderal Pajak yaitu dikeluarkannya surat keputusan penolakan keberatan yang diajukan Wajib Pajak terkait dengan Surat Ketetapan Pajak Kurang Bayar dimana belum ditemukannya kesepahaman antara Wajib Pajak dan pihak Direktorat Jenderal Pajak, selain itu juga penyebab timbul sengketa pajak penghasilan badan diantaranya adalah terdapat perbedaan penafsiran dan pemahaman antara wajib pajak dan Direktorat Jenderal Pajak mengenai Undang-undang, ketentuan dan peraturan yang ada. Adapun yang paling sering terjadi adalah perbedaan pemahaman mengenai deductible dan non deductible expense yang diatur dalam Pasal 6 dan 9 Undang-undang Pajak Penghasilan No.36 Tahun 2008 serta peraturan perpajakan lainnya seperti Peraturan Menteri Keuangan dan Surat Edaran Dirjen Pajak, permasalahan lainnya yaitu mengenai bukti-bukti dari pihak Wajib Pajak yang dianggap belum memadai oleh pihak Direktorat Jenderal Pajak dikarenakan tidak lengkap, tidak ada konfirmasi dari pihak ketiga atau Wajib Pajak tidak dapat menunjukan seluruh bukti-bukti yang diminta. Sementara itu dasar dan pertimbangan Hakim dalam mengeluarkan putusan di Pengadilan Pajak yaitu didasarkan pada kesaksian,uji bukti saat persidangan dan keyakinan Hakim yang didasarkan pada undang-undang perpajakan yang berlaku juga undang-undang maupun ketentuan lainnya yang dianggap relevan dengan kasus yang menjadi sengketa Kata Kunci: Sengketa Pajak Penghasilan Badan, Pajak Penghasilan, Sengketa Pajak, Pengadilan Pajak, Banding Sengketa Pajak This study was conducted to know the cause of why the taxpayer appealed to the Tax Court, the cause of the difference arises Tax calculation (Income Tax) between the Taxpayer and Direktorat Jenderal Pajak,also the basic and consideration of the judge in issuing a decision on the appeal dispute Income Tax (VAT) in the Tax Court Board. The research approach that used in this study is qualitative method. The data used in this study is primary data. The act of determiningthe data sources is using nonprobability sampling with purposive sampling method. The data derived from the observation results which are conducted by passive participation observation and unstructured interview. Informants selected for observation were assessed parties that understand and comprehend relating to this research, they are the taxpayer, Direktorat Jenderal Pajak and the Tax Court Judge. Technique of testing the credibility of data used is triangulation of sources and theories. The results indicate that the cause of taxpayers to appeal is because they are not satisfied and do not feel the justice with the decision issued by the Direktorat Jenderal Pajak, one of them isthe release of rejection decision letters that the taxpayers had issued related to the assessment letter on tax underpayment where there has not been any agreement between the taxpayer and the Direktorat Jenderal Pajak.Another. Another event that lead to a dispute related to the corporate income tax is the miss-interpretation and understanding between the taxpayer and the Direktorat Jenderal Pajak regarding laws, rules and regulations. The most common miss-undestanding is the understanding of differences in deductibles and non- deductible expense that provided by Articles 6 and 9 of Act 36 of 2008 Income Tax and other tax laws such as the Regulation of the Minister of Finance and the Director General of Taxation Circular Letter , the other problem is the evidences brought by the taxpayer which have not been adequately considered by the Directorate General of Taxation, the reasons are because they are not complete,there is no confirmation from the third party and the taxpayer can notshow all mandatory evidence that requested. On the other hand, the basis and consideration of the Judge issued a decision in the Tax Court is based on testimony, trial evidence and conviction when the trial judge based on the tax laws that apply laws and other laws that are considered relevant to the case of a dispute. Keyword: DisputesCorporate Income Tax, IncomeTax, Tax Disputes, Tax Court, Tax DisputesAppeals

Item Type: Thesis (Other)
Subjects: Universitas Pendidikan Indonesia > Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM STAF Editor
Date Deposited: 05 Dec 2013 03:42
Last Modified: 05 Dec 2013 03:42
URI: http://repository.upi.edu/id/eprint/3758

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