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jaja zakaria | blog e-book perpajakan & forum diskusi topik perpajakan skip to navigation skip to main content skip to primary sidebar skip to secondary sidebar skip to footer jaja zakaria blog e-book perpajakan & forum diskusi topik perpajakan tentang kami forum topik perpajakan kapita selekta e-book sinopsis e-book e-book yang dipasarkan marketed e-book list peraturan perpajakan peraturan perpajakan terbaru pajak indonesia tanya jawab english version taxation topic new tax regulation indonesian taxation summaries e-book on indonesian taxation e-books synopsis marketed e-book e-book order kendala dalam memahami peraturan perpajakan obstacle in understanding of taxation regulations masalah perpajakan di indonesia saat ini, tidak lagi hanya menjadi perhatian perusahaan dan para pengusaha, para konsultan pajak, dan tentu saja para pegawai dan pejabat direktorat jenderal pajak, tetapitelah menjadi perhatian kalangan yang lebih luas. pemicunya antara lain adalah gencarnya usaha pihak direktorat jenderal pajak, departemen keuangan, mengejar target penerimaan pajak yang melebihi 75% dari penerimaan apbn dan adanya kasus-kasus korupsi di bidang perpajakan, yang terus menerus menjadi berita dan bahan talk show di statsiun-statsiun radio dan tv di indonesia dalam tahun-tahun belakangan ini. dari talk show kasus-kasus perpajakan di statsiun-statsiuntv nasional, menurut pendapat saya, tampak bahwa sebagian besar nara sumber kurang memahami peraturan-peraturan perpajakan yang benar dan azas-azas perpajakan yang berlaku. sehingga penjelasan-penjelasan yang diberikannya kurang tepat. padahal sebagian besar dari nara sumber, berlatar belakang sebagai pejabat negara dan anggota dewan perwakilan rakyat. jika pejabat dan anggota dewan perwakilan rakyat saja tidak memahami peraturan-peraturan perpajakan yang benar, dan azas-azas serta kaidah-kaidah perpajakan yang berlaku, apalagi kalangan masyarakat biasa. ada beberapa penyebab mengapa sebagian besar masyarakat tidak memahami peraturan-peraturan perpajakan yang benar. adapun penyebabnya antara lain adalah: pertama, banyaknya jenis pajak yang dikenakan di indonesia. pajak yang dikenakan pemerintah pusat saja terdiri dari: pajak penghasilan, pajak pertambahan nilai atas barang dan jasa dan pajak dan pajak penjualan atas barang mewah, pajak bumi dan bangunan, pajak atas pengalihan hak atas tanah dan bangunan, dan bea materia. masing-masing jenis pajak itu diatur dalam undang undang pajak masing-masing. disamping itu, terdapat ketentuan umum dan tata cara perpajakan yang diatur dalam undang-undang tersendiri. kedua, sistem pembuatan undang-undang perpajakan, dalam hal terdapat hal baru yang mau diubah, dilakukan dengan membuat undang-undang perubahan, bukan dengan mencabut undang-undang yang telah ada. padahal undang-undang perpajakan di indonesia amat sering diubah. akibatnya, untuk pajak penghasilan telah empat kali diubah, untuk pajak pertambahan nilai atas barang dan jasa dan pajak penjualan atas barang mewah telah 3 kali diubah, dan undang-undang yang berkenaan dengan ketentuan umum dan tata perpajakan telah mengalami 4 kali perubahan. akibat lanjutannya adalah apabila ingin memahami undang-undang perpajakan yang berkenaan, misalnya mengenai pajak penghasilan, mau tidak mau harus memahi 5 buah undang-undang pajak penghasilan dan 5 buah undang-undang tentang ketentuan umum dan tata cara perpajakan sekaligus. ketiga, terdapat peraturan pelaksanaan dari masing-masing undang-undang yang berupa peraturan pemerintah, keputusan presiden, keputusan dan peraturan menteri keuangan, keputusan, peraturan, dan surat edaran direktur jenderal pajak. demikian banyaknya peraturan pelaksanaan yang ada, sehingga amat sukar untuk memilah, apakah suatu peraturan pelaksanaan itu masih berlaku, telah diubah, atau dicabut. keempat, umumnya batang tubuh undang-undang, termasuk undang-undan perpajakan, letaknya terpisah dari penjelasannya. akibatnya, kalau seseorang membaca undang-undang, apalagi orang awam, pada umumnya yang dibaca hanya batang tubuhnya saja tanpa membaca penjelasannya. padahal dalam penjelasan banyak terdapat penjelasan yang amat penting. akibat lanjutannya, kemungkinan yang bersangkutan salah dalam menafsirkan suatu peraturan perpajakan amat besar. kelima, naskah undang-undang perpajakan dan peraturan pelaksanaannya yang tersedia di toko-toko buku, biasanya hanya naskah dari undang-undang perpajakan yang terbaru. padahal dengan adanya daluwarsa penetapan pajak yang sampai dengan tanggal 31 desember 2007 selama 10 tahun, dan menjadi 5 tahun mulai 1 januari 2008, mau tidak mau ketentuan-ketentuan perpajakan yang lama tetap harus difahami. disamping itu, terdapat pula pasal atau ayat yang tercantum dalam undang-undang perpajakan yang lama tidak diubah oleh undang-undang perpajakan yang baru. padahal naskah undang-undang dan peraturan pelaksanaan yang diatur dalam undang-undang dan peraturan pelaksanaan yang lama, tidak tersedia di pasaran. taxation issues in indonesia today, no longer just a concern of companies and employers, tax consultants, and of course the employees and officials of the directorate general of taxes, but it has been a concern of a wider audience. the triggers are among others vigorous efforts of the directorate general of taxation, ministry of finance, chasing a target of tax revenue exceeds 75% of state expenditure and revenue, and the cases of corruption in the field of taxation, which is constantly in the news and talk show material in radio stations and tv in indonesia, in recent years. from talk show of tax cases in the national tv stations, in my opinion, it appears that most of the speakers did not understand the correct taxation regulations and the correct applicable taxation principles. thus the explanations given were less precise. whereas, the back ground of most speakers is as state officials and members of the house of people representatives. if the state officials and members of the house of people representatives do not understand the correct taxation regulations and applicable taxation principles, let alone the common people. there are reasons why most community member do not aware and understand the correct taxation regulations: first, so many types of taxes imposed in indonesia. tax imposed by central government alone consists of: income tax, value added tax on goods and services and taxes and sales tax on luxury goods, land and property tax, tax on transfer of land and buildings, and stamp revenue. each of these types of taxes is governed in the respective tax acts. in addition, there are general provisions and taxation procedures which are governed in a separate act. secondly, the system of taxation legislation in indonesia, in case there is something new that would be changed, it will done by making an amendment act, not by revoking the existing act and replaced by new act . whereas tax acts in indonesia are very often amended. consequently, for income tax act had been amended four times, for a value added tax on goods and services and sales tax on luxury goods act had been amended three times, and the acts relating to general provisions and taxation procedures had undergone changes 4 times. a further consequence, if you want to understand for example the income tax, inevitably it have to study 5 income tax act and 5 acts concerning general provisions and taxation procedures as well. third, there are implementing regulations of the respective tax act in the form of government regulations, president’s decision, and the regulation of the minister of finance, decrees, regulations, and circulars of the director general of taxes. so many existing implementation regulations available, so it is very difficult to sort out, whether the regulation is still applicable, had been amended, or had been revoked. fourth, generally the manuscript of an act, including taxation acts, located separately from its elucidations. consequently, if some one reads the act, let alone ordinary people, in

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Whois Information

Whois is a protocol that is access to registering information. You can reach when the website was registered, when it will be expire, what is contact details of the site with the following informations. In a nutshell, it includes these informations;

Domain Name: JAJAZAKARIA.COM
Registry Domain ID: 1744650890_DOMAIN_COM-VRSN
Registrar WHOIS Server: whois.wildwestdomains.com
Registrar URL: http://www.wildwestdomains.com
Updated Date: 2018-07-09T07:01:29Z
Creation Date: 2012-09-13T07:34:30Z
Registry Expiry Date: 2019-09-13T07:34:30Z
Registrar: Wild West Domains, LLC
Registrar IANA ID: 440
Registrar Abuse Contact Email: [email protected]
Registrar Abuse Contact Phone: 480-624-2505
Domain Status: clientDeleteProhibited https://icann.org/epp#clientDeleteProhibited
Domain Status: clientRenewProhibited https://icann.org/epp#clientRenewProhibited
Domain Status: clientTransferProhibited https://icann.org/epp#clientTransferProhibited
Domain Status: clientUpdateProhibited https://icann.org/epp#clientUpdateProhibited
Name Server: NS1.WORDPRESS.COM
Name Server: NS2.WORDPRESS.COM
DNSSEC: unsigned
URL of the ICANN Whois Inaccuracy Complaint Form: https://www.icann.org/wicf/
>>> Last update of whois database: 2018-08-26T04:02:22Z <<<

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  REGISTRAR Wild West Domains, LLC

SERVERS

  SERVER com.whois-servers.net

  ARGS domain =jajazakaria.com

  PORT 43

  TYPE domain

DOMAIN

  NAME jajazakaria.com

  CHANGED 2018-07-09

  CREATED 2012-09-13

STATUS
clientDeleteProhibited https://icann.org/epp#clientDeleteProhibited
clientRenewProhibited https://icann.org/epp#clientRenewProhibited
clientTransferProhibited https://icann.org/epp#clientTransferProhibited
clientUpdateProhibited https://icann.org/epp#clientUpdateProhibited

NSERVER

  NS1.WORDPRESS.COM 198.181.116.9

  NS2.WORDPRESS.COM 198.181.117.9

  REGISTERED yes

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