Pajak Berganda Secara Ekonomis Atas Penghasilan Dividen Di Indonesia Dan Alternatif Penyelesaiannya

Fitriandi, Primandita

doi:10.31092/jpi.v2i1.559

Cited by 3 publications

(4 citation statements)

References 5 publications

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“…Indonesia juga menganut konsep classical system dalam memajaki pada tingkat pemegang saham atau orang pribadi (Saragi, 2020). Mekanisme dalam pengenaan pajak dengan menggunakan classical system mengakibatkan kurangnya minat investor untuk melakukan investasi, karena terjadinya economic double taxation atau pajak berganda secara ekonomis (Fitriandi et al, 2019).…”

Section: Pendahuluanunclassified

Kebijakan Pengecualian Pajak Dividen: Kabar Baik Atau Buruk Bagi Investor

Shofiyah

Turnip

et al. 2023

JAK

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The issuance of Omnibus Law Policy is predicted to be an effective policy in simplifying regulations, especially in the field of taxation. This study aims to find out in depth the perceptions of various parties regarding the implementation of PMK No. 18 regarding Exceptions from the Imposition of Income Tax on Dividends. Researchers try to map the problem from various perspectives, including investors, securities companies, tax consultants, tax officials and academics. The research was conducted using a qualitative approach with structured interview techniques. The results show that this Exemption of Dividend Tax policy is beneficial for corporate taxpayers, while for personal taxpayers it still tends to be detrimental because the administration is too complicated. So that policy makers need to review the implementation of Minister of Finance Regulation. In addition, the results of the study also show that although in the short term this policy has the potential to reduce Government revenues from the tax sector, in the long term this policy has the potential to accelerate national economic growth, especially after the Covid-19 pandemic. This research can be a reference for the government and academics in implementing policies in the field of taxation.

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Section: Pendahuluanunclassified

Kebijakan Pengecualian Pajak Dividen: Kabar Baik Atau Buruk Bagi Investor

Shofiyah

Turnip

et al. 2023

JAK

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“…Penelitian pertama yang relevan dengan penelitian penulis yaitu penelitian yang dilakukan oleh Fitriandi et al (2019) yang ditulis dalam bentuk jurnal. Penelitian ini dilakukan berdasarkan metode kualitatif dengan menggunakan pendekatan studi kasus yang membahas tentang bagaimana solusi atau kebijakan alternatif terkait pajak atas penghasilan dividen yang mengakibatkan terjadinya pajak berganda karena pajak dikenakan pada level perseroan dan pemegang saham Jurnal Pajak Indonesia Vol.6, No.2S, (2022), Hal.529-549 Tinjauan Perlakuan Pajak Penghasilan atas Dividen serta Dampaknya Bagi Pertumbuhan Investasi di Indonesia Malaysia, Singapura, dan Filipina Rohali, S.I., Utomo, R.…”

Section: Penelitian Terdahuluunclassified

“…Berdasarkan penelitian yang dilakukan oleh Fitriandi et al (2019), sebagian negara telah meninggalkan classical system dan beralih ke kebijakan lain. Salah satu kebijakan yang bisa digunakan untuk menghindari terjadinya pajak berganda secara ekonomis yaitu pengecualian dividen sebagai objek pajak penghasilan (dividend exemption system).…”

Section: Penelitian Terdahuluunclassified

Perlakuan Pajak Penghasilan Atas Dividen Serta Dampaknya Bagi Pertumbuhan Investasi Di Indonesia, Malaysia, Singapura, Dan Filipina

Rohali

Utomo

2022

JPI

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Penelitian ini bertujuan untuk mengkaji bagaimana sistem pemajakan dividen yang diterapkan di Indonesia kemudian dibandingkan dengan sistem pemajakan penghasilan atas dividen di Malaysia, Singapura, dan Filipina serta mengkaji bagaimana dampak pemajakan dividen terhadap pertumbuhan investasi pada negara-negara tersebut, bagaimana kelemahan dan kekuatan sistem perpajakan penghasilan atas dividen yang digunakan negara-negara tersebut, dan apakah sistem pengenaan pajak atas penghasilan dividen merupakan faktor utama dalam mempengaruhi keputusan investor dalam melakukan investasi atau tidak. Hasil penelitian ini menunjukkan bahwa sistem pemajakan atas penghasilan dividen bukan merupakan faktor utama dalam mempengaruhi pertumbuhan investasi, namun tetap memiliki peran yang cukup penting.

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“…Investors certainly want profits from their investments, both in the form of capital gains and dividends. In terms of taxation provisions, dividends are divided into two, namely dividends that are tax objects and non-tax objects (Fitriandi, 2019). Dividends that become tax objects are those received by domestic individuals and taxpayers or permanent establishments that do not meet the requirements in Article 4 paragraph 3 letter f of the Income Tax Law (UU PPh).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Corporate Governance toward Dividend Payout Ratio

Murhadi

Tjipta

Ernawati

2022

JEB

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Pupose: The existence of market uncertainty can increase agency problems that raise doubts about future cash flows, such as dividend payments. This study aims to analyze the effect of corporate governance such as the proportion of female commissioners, the proportion of female independent commissioners, the board size, board independence, board meeting, and audit committee size towards a dividend payout ratio. Method:The sample of this research is manufacturing sector companies listed on the Indonesia Stock Exchange (ISE) and the Thailand Stock Exchange (TSE). The company should have published financial reports that have been audited regularly during the study period, and the company has no negative retained earnings. This study uses a quantitative approach with two least square regression analysis models. Result: The observations on the ISE shows that the proportion of female independent commissioners and audit committee size has a significant positive effect on the dividend payout ratio. This result is because female commissioners can take control of minority shareholders by making larger payments and audit committee members can monitor more effectively and control opportunistic behavior. However, board independence and board meeting significantly adversely affect the dividend payout ratio, this is because more members of board independence and more frequent meetings can use dividends as a substitute role in reducing agency problems so that dividend payment will be below. The observations on the TSE shows that the proportion of female independent commissioners and board meetings significantly positively affects the dividend payout ratio. However, board independence has a significant adverse effect on the dividend payout ratio. This result is because board independence tends to reduce agency costs, so using dividends as a substitute role to reduce dividend payments.

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Pajak Berganda Secara Ekonomis Atas Penghasilan Dividen Di Indonesia Dan Alternatif Penyelesaiannya

Cited by 3 publications

References 5 publications

Kebijakan Pengecualian Pajak Dividen: Kabar Baik Atau Buruk Bagi Investor

Kebijakan Pengecualian Pajak Dividen: Kabar Baik Atau Buruk Bagi Investor

Perlakuan Pajak Penghasilan Atas Dividen Serta Dampaknya Bagi Pertumbuhan Investasi Di Indonesia, Malaysia, Singapura, Dan Filipina

The Effect of Corporate Governance toward Dividend Payout Ratio

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