Suchergebnisse

This research aims to analyze and describe the role of tax consultants in the taxation system in Indonesia and the efforts that can be made to maintain the ethics of professionalism of tax consultants as taxpayer partners and the government. This type of research is descriptive qualitative by using secondary data about taxation obtained from internet searches. Data analysis uses qualitative techniques with stages of data collection, data reduction, and taking conclusions. The results stated tax consultants play an important role in the taxation system in Indonesia, namely as a tax component, which is capable of maintaining stability, healthy and dynamic interaction between taxpayers and the government in accordance with tax regulations established by the government. The government as a tax authority needs to intervene in the implementation of the role of tax consultants to ensure that tax consultants comply with the professional code of ethics, so as to increase the role of tax consultants in creating and encouraging taxpayer compliance with Indonesian taxation regulations.Keywords:Tax Consultant; Ethical Code; Professionalism ; Penelitian ini dilakukan dengan tujuan untuk: 1) Menganalisis dan mendeskripsikan peran konsultan pajak dalam sistem perpajakan di Indonesia; dan 2) Menganalisis dan mendeskripsikan upaya upaya yang dapat dilakukan untuk menjaga etika profesionalisme konsultan pajak sebagai mitra wajib pajak dan pemerintah. Jenis penelitian ini adalah deskriptif kualitatif menggunakan data sekunder tentang perpajakan yang diperoleh dari pencarian internet. Analisis data menggunakan teknik kualitatif dengan tahapan pengumpulan data, reduksi data, dan penarikan kesimpulan. Hasil penelitian menunjukkan: 1) Konsultan pajak berperan penting dalam sistem perpajakan di Indonesia, yaitu sebagai komponen perpajakan yang berkemampuan menjaga stabilitas, interaksi yang sehat dan dinamis antara wajib pajak dan pemerintah sesuai dengan peraturan pajak yang ditetapkan oleh pemerintah; dan 2) Pemerintah sebagai otoritas pajak perlu melakukan upaya intervensi pada pelaksanaan peran konsultan pajak untuk memastikan bahwa konsultan pajak mematuhi kode etik profesi, sehingga dapat meningkatkan peran konsultan pajak dalam menciptakan dan mendorong kepatuhan wajib pajak terhadap peraturan perpajakan Indonesia. Kata Kunci :Konsultan Pajak, Kode Etik, Wajib Pajak, Profesionalisme

Purpose of study: Inheritance wealth is one of the instruments of wealth distribution in Islam that potentially capable to be a solution for economic inequality that triggered the multidimensional problems nations daily life. The concept of inheritance wealth distribution for Muslims has been summarized in Indonesian Islamic Law Compilation and in Marriage Act No. 1 year 1974. For non-Muslim society, the inheritance law is based on the concept of nations Civil Code and customary rules. The diversity in the concept of inheritance wealth distribution in Indonesia cannot be separated from the nature of the family and its influence on the assets, which is believed by the community. Methodology: This study used participation action research method as a qualitative approach in order to frame, analyze and solutions in form of strategic role model for the Government in completing and streamlining the inheritance wealth distribution in Indonesia. Result: The solutions will be based on problems faced by the Religious Courts and Islamic organizations in conducting inheritance wealth distribution. Moreover, propose inheritance wealth as public fund in addition to zakat, infaq, shodaqoh and endowments. Implications/Applications: The implementation and dispute settlement in inheritance wealth distribution are exercised by Religious Courts, as well as the Islamic organization such as Muhammadiyah and Nahdatul Ulama (NU). Diversity of institutions becomes an interesting phenomenon in Indonesia inheritance wealth distribution. This potentially makes inheritance wealth distribution done well and can prevent conflicts of individuals in the family, hoarding treasure and minimize economic disparities in society.

AbstractThis research aims to classify the companies annual reports into the classes based on Theory of Classes and to analyze the classism behavior through narrative analysis. The different interests among the readers create a classism practice that can be classified into two classes of rea-ders based on Theory of Classes: Bourgeoisie and Proletariat. Narrative analysis method is used to reveal the hidden meanings behind some sentences in annual reports. This research claims that annual reports of PT Telekomunikasi Indonesia, Tbk (Telkom) and PT Perusahaan Gas Negara, Tbk (PGN) give more information to shareholders and government, it means these annual report reflect bourgeoisie class.They provide so many persuasive sentences in their annual reports in order to get legitimacy from their shareholders, but they do not give detailed infor-mation to their employees as a proletariat class.AbstrakPenelitian ini bertujuan untuk mengklasifikasikan laporan tahunan per- usahaan ke dalam kelas-kelas berdasarkan Teori Kelas dan untuk menganalisis perilaku klasisme melalui analisis naratif. Kepentingan yang berbeda antar pengguna laporan tahunan perusahaan membuat praktek klasisme terlihat dengan adanya dua kelompok berdasarkan Teori Kelas, yaitu borjuasi dan proletariat. Metode analisis naratif digunakan untuk mengungkapkan makna yang tersembunyi di balik beberapa kalimat dalam laporan tahunan. Hasil penelitian ini menunjukkan bahwa laporan tahunan Telkom dan PGN memberikan informasi lebih banyak kepada para pemegang saham dan pemerintah, artiya laporan tahunan tersebut merefleksikan kelas borjuis. Hal ini ditunjukkan dengan adanya banyak kalimat persuasif dalam laporan tahunan mereka yang bertujuan untuk mendapatkan legitimasi dari pemegang saham. Namun, Telkom dan PGN tidak memberikan informasi rinci kepada karyawannya, yang merupakan kelompok kelas proletariat.

Food Estate is a government program with the concept of integrated food production development covering agriculture, plantation and animal husbandry located in a large land area. In simple terms the concept of Food Estate like a food industry villages. In running this program required a large capital, so the government opens opportunities for investment locations for the private sector to achieve efficiency, effectiveness and added value of the products that produced. The presence of a wave of private investment in the food estate program was not able to raise the welfare of the tenant farmers. Agricultural land tenure by investors makes the farmers only as laborers. So, the investors are who get benefits in this food estate program. To overcome this problem, it is necessary to look for other capital alternative. By using library research, in this study, cash waqf can be used as the capital alternative. Through cash waqf, assets of waqf in the form of empty lands can be used to be processed into agricultural land. Cash waqf can also be in the form of productive loans for farmers and agricultural investment. The large potential of cash waqf in Indonesia is expected to replace the role of private investors.

This study aims to analyze the Muhammadiyah social fund and the hierarchy of financial independence of seven its orphanages in the Province of Daerah Istimewa Yogyakarta. This study utilizes primary data which is obtained from interview, questionnaire, document studies, and observations; and analyzed using Analytical Hierarchy Process and SWOT approaches. It finds that the orphanages have the same type of fund resources which collected from the donors, namely, permanent donor (the top priority), incidental, social service and government, permanent business, and seasonal business. Meanwhile, the orphanage funds were allocated to the foster children's skill improvement, foster children's tuition fee, orphanages development fund, orphanages activities, kitchen support/daily needs, orphanage's saving/investment and foster children's saving/investment. Four of out seven orphanage funds prior allocation went to the foster children's skill improvement, while the rest, to the orphanage development, foster children's saving/investment, and orphanage's saving/investment. It indicates the dependency of the orphanages financial sources toward the donors, or lacks their own investment, despite some are better-off by starting their own-business. These finding could be benefited for the orphanages in managing the social funds for investment and mapping the potential as well as the development of the orphanage financial independence in their future strategies