Analisis Atas Penagihan Tunggakan Pajak Pertambahan Nilai (PPN) Pada Transaksi Pembiayaan Murabahah Berdasarkan Asas Kepastian Hukum
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133061 |
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<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>Analisis Atas Penagihan Tunggakan Pajak Pertambahan Nilai (PPN) Pada Transaksi Pembiayaan Murabahah Berdasarkan Asas Kepastian Hukum</title><creator>Dela Oktafriani Intansari, author</creator><type>Thesis:Bachelors</type><place/><publisher/><date>2010</date><description>[<b>ABSTRAK</b><br>
Skripsi ini menganalisispenagihan tunggakan Pajak Pertambahan Nilai (PPN)
atastransaksi pembiayaan murabahah berdasarkanasas kepastian hukum (Certainty).
Indikator-indikator guna mengukur kesesuaian asas kepastian hukum (certainty) dalam
penagihan tunggakan pajak pertambahan nilai (PPN) atas transaksi pembiayaan
murabahah, antara lainkepastian atas subjek penagihan pajak, objek penagihan pajak,
prosedur penagihan pajak, serta jaminan hukum berupaperlindungan bagi wajib pajak.
Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian
deskriptif. Tujuan penelitian ini adalah untuk memahami dan menganalisis penagihan
tunggakan Pajak Pertambahan Nilai (PPN) atastransaksi pembiayaan murabahah
memenuhi asas kepastian hukumatau tidak. Teknik pengumpulan data yang digunakan
dengan membaca literatur yang berdasarkan penelitian, observasi, dan wawancara.
Hasil penelitian menyimpulkan bahwa penagihan tunggakan Pajak Pertambahan
Nilai (PPN) padatransaksi pembiayaan murabahah yang timbul pada dasarnya
memenuhi asas-asaskepastian hukum, namun muncul keraguan dari pihak Direktorat
Jenderal Pajak pada pelaksanaannya.;
<hr>
<b>ABSTRACT</b><br>
This thesis analyzes the implementation of arrears billing Value Added Tax (VAT) on
murabahah transaction based on the principle of legal certainty (certainty). Indicators to
measure the suitability of the principle of legal certainty (certainty) in the implementation
of value added tax arrears collection (VAT) on murabahah certainty as to the subject of
tax billing, collection of objects of taxation, tax collection procedures, and legal
guarantees of protection for taxpayers.
This study uses a quantitative approach to the type of descriptive research. The purpose
of this research is to understand and analyze the implementation of Value Added Tax
arrears collection (VAT) on murabahah satisfy the principle of legal certainty or not. Data
collection techniques used by reading the literature based on research, observations, and
interviews.
This study concludes that theimplementation of arrears billing Value Added Tax (VAT)
on murabahah arising prior to April 2010 basically does not meet the principles of legal
certainty.;This thesis analyzes the implementation of arrears billing Value Added Tax (VAT) on
murabahah transaction based on the principle of legal certainty (certainty). Indicators to
measure the suitability of the principle of legal certainty (certainty) in the implementation
of value added tax arrears collection (VAT) on murabahah certainty as to the subject of
tax billing, collection of objects of taxation, tax collection procedures, and legal
guarantees of protection for taxpayers.
This study uses a quantitative approach to the type of descriptive research. The purpose
of this research is to understand and analyze the implementation of Value Added Tax
arrears collection (VAT) on murabahah satisfy the principle of legal certainty or not. Data
collection techniques used by reading the literature based on research, observations, and
interviews.
This study concludes that theimplementation of arrears billing Value Added Tax (VAT)
on murabahah arising prior to April 2010 basically does not meet the principles of legal
certainty., This thesis analyzes the implementation of arrears billing Value Added Tax (VAT) on
murabahah transaction based on the principle of legal certainty (certainty). Indicators to
measure the suitability of the principle of legal certainty (certainty) in the implementation
of value added tax arrears collection (VAT) on murabahah certainty as to the subject of
tax billing, collection of objects of taxation, tax collection procedures, and legal
guarantees of protection for taxpayers.
This study uses a quantitative approach to the type of descriptive research. The purpose
of this research is to understand and analyze the implementation of Value Added Tax
arrears collection (VAT) on murabahah satisfy the principle of legal certainty or not. Data
collection techniques used by reading the literature based on research, observations, and
interviews.
This study concludes that theimplementation of arrears billing Value Added Tax (VAT)
on murabahah arising prior to April 2010 basically does not meet the principles of legal
certainty.]</description><subject>tax</subject><identifier>133061</identifier><source>http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Metodologi.pdf</source><source>http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Analisis.pdf</source><source>http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Bibliografi.pdf</source><source>http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Pendahuluan.pdf</source><source>http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Kesimpulan.pdf</source><source>http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - HA.pdf</source><source>http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Abstrak.pdf</source><source>http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Literatur.pdf</source><source>http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Lampiran.pdf</source><recordID>133061</recordID></dc>
|
| format |
Thesis:Bachelors Thesis |
| author |
Dela Oktafriani Intansari, author |
| title |
Analisis Atas Penagihan Tunggakan Pajak Pertambahan Nilai (PPN) Pada Transaksi Pembiayaan Murabahah Berdasarkan Asas Kepastian Hukum |
| publishDate |
2010 |
| topic |
tax |
| url |
http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Metodologi.pdf http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Analisis.pdf http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Bibliografi.pdf http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Pendahuluan.pdf http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Kesimpulan.pdf http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - HA.pdf http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Abstrak.pdf http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Literatur.pdf http://lib.ui.ac.id/file?file=digital/133061-SK 0112010 Int a - Analisis atas - Lampiran.pdf |
| contents |
[<b>ABSTRAK</b><br>
Skripsi ini menganalisispenagihan tunggakan Pajak Pertambahan Nilai (PPN)
atastransaksi pembiayaan murabahah berdasarkanasas kepastian hukum (Certainty).
Indikator-indikator guna mengukur kesesuaian asas kepastian hukum (certainty) dalam
penagihan tunggakan pajak pertambahan nilai (PPN) atas transaksi pembiayaan
murabahah, antara lainkepastian atas subjek penagihan pajak, objek penagihan pajak,
prosedur penagihan pajak, serta jaminan hukum berupaperlindungan bagi wajib pajak.
Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian
deskriptif. Tujuan penelitian ini adalah untuk memahami dan menganalisis penagihan
tunggakan Pajak Pertambahan Nilai (PPN) atastransaksi pembiayaan murabahah
memenuhi asas kepastian hukumatau tidak. Teknik pengumpulan data yang digunakan
dengan membaca literatur yang berdasarkan penelitian, observasi, dan wawancara.
Hasil penelitian menyimpulkan bahwa penagihan tunggakan Pajak Pertambahan
Nilai (PPN) padatransaksi pembiayaan murabahah yang timbul pada dasarnya
memenuhi asas-asaskepastian hukum, namun muncul keraguan dari pihak Direktorat
Jenderal Pajak pada pelaksanaannya.;
<hr>
<b>ABSTRACT</b><br>
This thesis analyzes the implementation of arrears billing Value Added Tax (VAT) on
murabahah transaction based on the principle of legal certainty (certainty). Indicators to
measure the suitability of the principle of legal certainty (certainty) in the implementation
of value added tax arrears collection (VAT) on murabahah certainty as to the subject of
tax billing, collection of objects of taxation, tax collection procedures, and legal
guarantees of protection for taxpayers.
This study uses a quantitative approach to the type of descriptive research. The purpose
of this research is to understand and analyze the implementation of Value Added Tax
arrears collection (VAT) on murabahah satisfy the principle of legal certainty or not. Data
collection techniques used by reading the literature based on research, observations, and
interviews.
This study concludes that theimplementation of arrears billing Value Added Tax (VAT)
on murabahah arising prior to April 2010 basically does not meet the principles of legal
certainty.;This thesis analyzes the implementation of arrears billing Value Added Tax (VAT) on
murabahah transaction based on the principle of legal certainty (certainty). Indicators to
measure the suitability of the principle of legal certainty (certainty) in the implementation
of value added tax arrears collection (VAT) on murabahah certainty as to the subject of
tax billing, collection of objects of taxation, tax collection procedures, and legal
guarantees of protection for taxpayers.
This study uses a quantitative approach to the type of descriptive research. The purpose
of this research is to understand and analyze the implementation of Value Added Tax
arrears collection (VAT) on murabahah satisfy the principle of legal certainty or not. Data
collection techniques used by reading the literature based on research, observations, and
interviews.
This study concludes that theimplementation of arrears billing Value Added Tax (VAT)
on murabahah arising prior to April 2010 basically does not meet the principles of legal
certainty., This thesis analyzes the implementation of arrears billing Value Added Tax (VAT) on
murabahah transaction based on the principle of legal certainty (certainty). Indicators to
measure the suitability of the principle of legal certainty (certainty) in the implementation
of value added tax arrears collection (VAT) on murabahah certainty as to the subject of
tax billing, collection of objects of taxation, tax collection procedures, and legal
guarantees of protection for taxpayers.
This study uses a quantitative approach to the type of descriptive research. The purpose
of this research is to understand and analyze the implementation of Value Added Tax
arrears collection (VAT) on murabahah satisfy the principle of legal certainty or not. Data
collection techniques used by reading the literature based on research, observations, and
interviews.
This study concludes that theimplementation of arrears billing Value Added Tax (VAT)
on murabahah arising prior to April 2010 basically does not meet the principles of legal
certainty.] |
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