THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA
The Final Withholding Tax (hereinafter, FWHT) requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the...
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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2015-02-01
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| Series: | Mimbar Hukum |
| Online Access: | https://jurnal.ugm.ac.id/jmh/article/view/16036 |
| _version_ | 1819005742118600704 |
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| author | Adrianto Dwi Nugroho |
| author_facet | Adrianto Dwi Nugroho |
| author_sort | Adrianto Dwi Nugroho |
| collection | DOAJ |
| description | The Final Withholding Tax (hereinafter, FWHT) requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the concept has not been defined clearly in FWHT regime in Indonesia. The study shows that conceptually, there are two definitions of simplicity in understanding its manifestation in FWHT regime in Indonesia. However, these definitions have deviated from the Pay As You Earn (PAYE) concept, which provides basis for any withholding system in taxation.
Pajak Penghasilan (selanjutnya, PPh) Final menghendaki objek PPh tertentu dipungut pajaknya berdasarkan penghitungan yang berbeda dengan penghitungan PPh umum, sehingga tidak dihitung menurut kemampuan membayar dari Wajib Pajak tersebut. Salah satu konsep yang dapat menjustifikasi penyimpangan tersebut adalah kesederhanaan dalam pemungutan pajak. Namun demikian, konsep ini tidak memiliki pemaknaan yang jelas dalam pemungutan PPh Final di Indonesia. Hasil penelitian menunjukkan bahwa secara konseptual terdapat beberapa pemaknaan konsep kesederhanaan yang dapat digunakan dalam memahami rezim PPh Final di Indonesia. Namun demikian, makna konsep kesederhanaan ini menyimpang dari konsep Pay As You Earn, yang mendasari rezim PPh Pemotongan, termasuk yang bersifat final. |
| first_indexed | 2024-12-20T23:57:37Z |
| format | Article |
| id | doaj.art-31c59eed49d04e10ada51b824ddd1940 |
| institution | Directory Open Access Journal |
| issn | 0852-100X 2443-0994 |
| language | English |
| last_indexed | 2024-12-20T23:57:37Z |
| publishDate | 2015-02-01 |
| publisher | Universitas Gadjah Mada |
| record_format | Article |
| series | Mimbar Hukum |
| spelling | doaj.art-31c59eed49d04e10ada51b824ddd19402022-12-21T19:22:41ZengUniversitas Gadjah MadaMimbar Hukum0852-100X2443-09942015-02-0126354655910.22146/jmh.1603611072THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIAAdrianto Dwi NugrohoThe Final Withholding Tax (hereinafter, FWHT) requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the concept has not been defined clearly in FWHT regime in Indonesia. The study shows that conceptually, there are two definitions of simplicity in understanding its manifestation in FWHT regime in Indonesia. However, these definitions have deviated from the Pay As You Earn (PAYE) concept, which provides basis for any withholding system in taxation. Pajak Penghasilan (selanjutnya, PPh) Final menghendaki objek PPh tertentu dipungut pajaknya berdasarkan penghitungan yang berbeda dengan penghitungan PPh umum, sehingga tidak dihitung menurut kemampuan membayar dari Wajib Pajak tersebut. Salah satu konsep yang dapat menjustifikasi penyimpangan tersebut adalah kesederhanaan dalam pemungutan pajak. Namun demikian, konsep ini tidak memiliki pemaknaan yang jelas dalam pemungutan PPh Final di Indonesia. Hasil penelitian menunjukkan bahwa secara konseptual terdapat beberapa pemaknaan konsep kesederhanaan yang dapat digunakan dalam memahami rezim PPh Final di Indonesia. Namun demikian, makna konsep kesederhanaan ini menyimpang dari konsep Pay As You Earn, yang mendasari rezim PPh Pemotongan, termasuk yang bersifat final.https://jurnal.ugm.ac.id/jmh/article/view/16036 |
| spellingShingle | Adrianto Dwi Nugroho THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA Mimbar Hukum |
| title | THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA |
| title_full | THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA |
| title_fullStr | THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA |
| title_full_unstemmed | THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA |
| title_short | THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA |
| title_sort | application of simplicity concept of taxation on final income tax regime in indonesia |
| url | https://jurnal.ugm.ac.id/jmh/article/view/16036 |
| work_keys_str_mv | AT adriantodwinugroho theapplicationofsimplicityconceptoftaxationonfinalincometaxregimeinindonesia AT adriantodwinugroho applicationofsimplicityconceptoftaxationonfinalincometaxregimeinindonesia |