Pajak

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesarbesarnya kemakmuran rakyat. Pembayaran pajak merupakan perwujudan dari kewajiban kenegaraan dan peran serta Wajib Pajak untuk secara langsung dan bersama-sama melaksanakan kewajiban perpajakan untuk pembiayaan negara dan pembangunan nasional.

Sesuai falsafah undang-undang perpajakan, membayar pajak bukan hanya merupakan kewajiban, tetapi merupakan hak dari setiap warga Negara untuk ikut berpartisipasi dalam bentuk peran serta terhadap pembiayaan negara dan pembangunan nasional.Tanggung jawab atas kewajiban pembayaran pajak, sebagai pencerminan kewajiban kenegaran di bidang perpajakan berada pada anggota masyarakat sendiri untuk memenuhi kewajiban tersebut. Hal tersebut sesuai dengan sistem self assessment yang dianut dalam Sistem Perpajakan Indonesia. Pemerintah dalam hal ini Direktorat Jenderal Pajak, sesuai dengan fungsinya berkewajiban melakukan pembinaan/penyuluhan, pelayanan, dan pengawasan. Dalam melaksanakan fungsinya tersebut, Direktorat Jenderal Pajak berusaha sebaik mungkin memberikan pelayanan kepada masyarakat sesuai visi dan misi Direktorat Jenderal Pajak.

JENIS PAJAK

Penggolongan pajak berdasarkan lembaga pemungutannya di Indonesia dapat dibedakan menjadi 2 (dua) yaitu Pajak Pusat dan Pajak Daerah.

Pajak Pusat adalah pajak-pajak yang dikelola oleh Pemerintah Pusat yang dalam hal ini sebagian besar dikelola oleh Direktorat Jenderal Pajak - Kementerian keuangan. Sedangkan Pajak Daerah adalah pajak-pajak yang dikelola oleh Pemerintah Daerah baik di tingkat Propinsi maupun Kabupaten/Kota. Segala pengadministrasian yang berkaitan dengan pajak pusat, akan dilaksanakan di Kantor Pelayanan Pajak (KPP) atau Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) dan Kantor Wilayah Direktorat Jenderal Pajak serta di Kantor Pusat Direktorat Jenderal Pajak. Untuk pengadministrasian yang berhubungan dengan pajak derah, akan dilaksanakan di Kantor Dinas Pendapatan Daerah atau Kantor Pajak Daerah atau Kantor sejenisnya yang dibawahi oleh Pemerintah Daerah setempat.

Pajak-pajak pusat yang dikelola oleh Direktorat Jenderal Pajak meliputi:

1. Pajak Penghasilan (PPh)

PPh adalah pajak yang dikenakan kepada orang pribadi atau badan atas penghasilan yang diterima atau diperoleh dalam suatu Tahun Pajak. Yang dimaksud dengan penghasilan adalah setiap tambahan kemampuan ekonomis yang diterima atau diperoleh Wajib Pajak baik yang berasal baik dari Indonesia maupun dari luar Indonesia yang dapat dipakai untuk konsumsi atau untuk menambah kekayaan Wajib Pajak yang bersangkutan dengan nama dan dalam bentuk apapun. Dengan demikian maka penghasilan itu dapat berupa keuntungan usaha, gaji, honorarium, hadiah, dan lain sebagainya

2. Pajak Pertambahan Nilai (PPN)

PPN adalah pajak yang dikenakan atas konsumsi Barang Kena Pajak atau Jasa Kena Pajak di dalam Daerah Pabean (dalam wilayah Indonesia). Orang Pribadi, perusahaan, maupun pemerintah yang mengkonsumsi Barang Kena Pajak atau Jasa Kena Pajak dikenakan PPN. Pada dasarnya, setiap barang dan jasa adalah Barang Kena Pajak atau Jasa Kena Pajak, kecuali ditentukan lain oleh Undang-undang PPN.

3. Pajak Penjualan atas Barang Mewah (PPnBM)

Selain dikenakan PPN, atas pengkonsumsian Barang KenaPajak tertentu yang tergolong mewah, juga dikenakan PPnBM. Yang dimaksud dengan Barang Kena Pajak yang tergolong mewah adalah:

a. Barang tersebut bukan merupakan barang kebutuhan pokok; atau

b. Barang tersebut dikonsumsi oleh masyarakat tertentu; atau

c. Pada umumnya barang tersebut dikonsumsi oleh masyarakat berpenghasilan tinggi; atau

d. Barang tersebut dikonsumsi untuk menunjukkan status; atau

e. Apabila dikonsumsi dapat merusak kesehatan dan moral masyarakat, serta mengganggu ketertiban masyarakat.

4. Bea Meterai

Bea Meterai adalah pajak yang dikenakan atas pemanfaatan dokumen, seperti surat perjanjian, akta notaris, serta kwitansi pembayaran, surat berharga, dan efek, yang memuat jumlah uang atau nominal diatas jumlah tertentu sesuai dengan ketentuan.

5. Pajak Bumi dan Bangunan (PBB)

PBB adalah pajak yang dikenakan atas kepemilikan atau pemanfaatan tanah dan atau bangunan. PBB merupakan Pajak Pusat namun demikian hampir seluruh realisasi penerimaan PBB diserahkan kepada Pemerintah Daerah baik Propinsi maupun Kabupaten/Kota.

Mulai 1 Januari 2010, PBB Perdesaan dan perkotaan menjadi Pajak Daerah sepanjang Peraturan Daerah tentang PBB yang terkait dengan Perdesaan dan Perkotaan telah diterbitkan. Apabila dalam jangka waktu dari 1 Januari 2010 s.d Paling lambat 31 Desember 2013 Peraturan Daerah belum diterbitkan, maka PBB Perdesaan dan Perkotaan tersebut masih tetap dipungut oleh Pemerintah Pusat.

Mulai 1 januari 2014, PBB pedesaan dan Perkotaan merupakan pajak daerah. Untuk PBB Perkebunan, Perhutanan, Pertambangan masih tetap merupakan Pajak Pusat.

Pajak-pajak yang dipungut oleh Pemerintah Daerah baik Propinsi maupun Kabupaten/Kota adalah sebagai berikut:

1. Pajak Propinsi, meliputi:

    a. Pajak Kendaraan Bermotor;

    b. Bea Balik Nama Kendaraan Bermotor;

    c. Pajak Bahan Bakar Kendaraan Bemotor;

    d. Pajak Air Permukaan;

    e. Pajak Rokok.

2. Pajak Kabupaten/Kota, meliputi:

    a. Pajak Hotel;

    b. Pajak Restoran;

    c. Pajak Hiburan;

    d. Pajak Reklame;

    e. Pajak Penerangan Jalan;

    f. Pajak Mineral Bukan Logam dan Batuan;

    g. Pajak Parkir;

    h. Pajak Air Tanah;

    i. Pajak sarang Burung Walet;

    j. Pajak Bumi dan Bangunan perdesaan dan perkotaan;

   k. Bea Perolehan Hak Atas Tanah dan/atau Bangunan.

WAJIB PAJAK

Siapa yang digolongkan sebagai Wajib Pajak adalah orang pribadi atau badan, meliputi pembayar pajak, pemotong pajak, dan pemungut pajak, yang mempunyai hak dan kewajiban perpajakan sesuai dengan ketentuan peraturan perundang-undangan perpajakan.

MANFAAT PAJAK

Sebagaimana halnya perekonomian dalam suatu rumah tangga atau keluarga, perekonomian negara juga mengenal sumber-sumber penerimaan dan pos-pos pengeluaran. Pajak merupakan sumber utama penerimaan negara. Tanpa pajak, sebagian besar kegiatan negara sulit untuk dapat dilaksanakan. Penggunaan uang pajak meliputi mulai dari belanja pegawai sampai dengan pembiayaan

berbagai proyek pembangunan. Pembangunan sarana umum seperti jalan-jalan, jembatan, sekolah, rumah sakit/puskesmas, kantor polisi dibiayai dengan menggunakan uang yang berasal dari pajak.

Uang pajak juga digunakan untuk pembiayaan dalam rangka memberikan rasa aman bagi seluruh lapisan masyarakat. Setiap warga negara mulai saat dilahirkan sampai dengan meninggal dunia, menikmati fasilitas atau pelayanan dari pemerintah yang semuanya dibiayai dengan uang yang berasal dari pajak. Pajak juga digunakan untuk mensubsidi barang-barang yang sangat dibutuhkan

masyarakat dan juga membayar utang negara ke luar negeri. Pajak juga digunakan untuk membantu UMKM baik dalam hal pembinaan dan modal. Dengan demikian jelas bahwa peranan penerimaan pajak bagi suatu negara menjadi sangat dominan dalam menunjang jalannya roda pemerintahan dan pembiayaan pembangunan. Disamping fungsi budgeter (fungsi penerimaan) di atas, pajak juga

melaksanakan fungsi redistribusi pendapatan dari masyarakat yang mempunyai kemampuan ekonomi yang lebih tinggi kepada masyarakat yang kemampuannya lebih rendah. Oleh karena itu tingkat kepatuhan Wajib Pajak dalam melaksanakan kewajiban perpajakannya secara baik dan benar merupakan syarat mutlak untuk tercapainya fungsi redistribusi pendapatan. Sehingga pada

akhirnya kesenjangan ekonomi dan sosial yang ada dalam masyarakat dapat dikurangi secara maksimal.

Sumber :

Pajak.go.id

Sample Job Applicant Letter

From

Anisah Haura Tsamarah

Taman Anyelir 3 Blok J3 No. 2, Depok 16413

085885740200 hauraanisah@gmail.com

September 12, 2018

To

Mr. Teguh Pambudi
Jl. Senopati Raya No. 8B RT 08/RW 3, Senayan, Kebayoran Baru
South Jakarta City, Jakara 12110

Dear Mr. Teguh,

I am writing to apply for the accounting assistant supervisor position advertised in Agung Podomoro Goup website. As requested, I enclose a completed job application, my certification, my resume and three references.

The role is very appealing to me, and I believe that my strong technical experience and education make me a highly competitive candidate for this position. My key strengths that would support my success in this position include:

• I have successfully handled the accounting books and financial records.
• I strive continually for excellence.
• I have played a number of key roles in the position of accounting assistant supervisor.

With a bachelor’s degree in accouting from Gunadarma University, I have a comprehensive understanding of the accounting books and financial records. Please see my resume for additional information on my experience.

Thank you for your time and consideration. I look forward to speaking with you about this employment opportunity.

Sincerely,

Anisah Haura Tsamarah

Giving a Formal Presentation

Presentations differ on their length, scale, and importance. From small, short project briefings to a team of three employees, to large productions where you outline the future of your organization to major stakeholders, the success of all presentations depends on the ability of the presenter to organize information, convey ideas, and garner support. A successful presenter will leave their audience convinced of the points being made and ready to make changes in their own attitudes or behaviors going forward. Unsuccessful presentations may differ in why they fail, but all have the same result: an audience who is uninterested, uninspired, and completely unchanged by the ideas or information presented to them.

Presentations are common in the workplace, and often leaders are expected to step up to the plate and deliver presentations that are enlightening, inspiring, or compelling. The leadership characteristic ‘Formal Presentation’ is the ability to deliver an interesting, informative, and organized presentation. A leader may not need this characteristic on a day-to-day basis, but when it is required, it is essential for the success of a leader’s presentation.

Are You Doing All You Can to Make Your Presentations Enlightening, Inspiring, or Compelling?

In assessing your presentation skills, ask yourself the following questions:

• Does this presentation give valuable or interesting information?
• Is there a message or idea I want my audience to leave with?
• Have I designed my presentation at the appropriate level for my audience?
• Am I telling a compelling story?
• Do I use visual aids effectively?
• Have I given myself enough time to prepare?

Before Your Next Presentation, Remember…

Preparation is essential: Some believe that the ability to give a captivating performance is all about confidence and charisma. Many spend time trying to learn the correct body language and vocal tone that will convey assurance in themselves and their ideas. This shifts the focus away from what you are presenting and moves it to how you are presenting. It is important to remember that it is the ideas not your behaviors that make or break a presentation. The words you say are more important than the presence you have in front of a crowd, and that is where most of the time and energy should be invested when preparing for a presentation.

Consider your audience: Knowing who you are presenting to is useful in knowing how to present your information. Different stakeholders will have different interests. For example, if you are introducing a major change in your organization, board members may wish to hear about the impact this will have on profit and productivity, while workers will want to hear how this changes their daily activities. Always tailor your information to your audience, from the level of detail provided to the tone of your message. In an even more basic sense, your audience will also determine the language that you use. Avoid using jargon for those unfamiliar with your area of expertise, while also refraining from over-explaining concepts to those well-versed in your topic. Both over- and under-explaining are quick ways to lose your audience and ensure your message remains unheard.

Presentations can be an effective communication tool: Communication is another characteristic that is essential for leaders to succeed. This involves keeping employees informed about decisions, events, and developments that are ongoing in your organization. Effective communicators are seen by their employees as fair and supportive. Presentations can be another method of giving information to employees. When writing a presentation, remember that the sharing of information and ideas with employees is related to more positive leader-follower relationships. Use presentations when you need to share updates or developments with a large number of employees at once, or when you need to tell a compelling story to introduce new ideas or changes to your direct reports.

Three Ways to Keep Your Audience Engaged

The following steps can help you to be a better presenter:

1. People prefer to listen to stories than a list of facts. In order to communicate information to others, they need to be attentive and willing to listen. The best way to hold the attention of an audience is via story-telling. Many presenters do this by either relating their topic to a current event or cultural reference, or by weaving a careful example throughout their presentation. Telling a narrative not only helps keep the attention of your audience, but only helps them to later recall the information. When crafting your story, remember to have a clear beginning, which states what your topic is, where you are going with your story, and why it’s important. Throughout, don’t get so bogged down in details that the story is lost, and remember to keep the level appropriate for your audience. Finish with a strong conclusion that recaps where you have been and ties up any questions you set up in your introduction. People should leave your talk with a clear understanding of the problem you are addressing, the reason why they should care about this issue, the solution you are proposing, and the value of implementing your solution. These types of talks are not only more engaging, but also more convincing when you are seeking the support of your employees.

2. Choose your visual aids carefully. There are many options when it comes to visual aids in presentations. Most commonly, presenters often have a slideshow to accompany their speech. Individuals also make use of photographs, videos, comic strips, and clips from television shows. In fact, in many places, a presentation automatically translates to a slideshow with a number of lines of text per slide, accompanied by pictures or videos to add interest and break up all the writing. These tools are overused, and often result in the presenter reading or repeating information displayed in text. This is not to say that using slides or visual aids is inherently bad, rather leaders should consider if visual aids will add a significant contribution to their presentation. If the slides are simply used to display the information one plans to say, they are likely distracting for the audience and will result in boredom. If the slides are used to elaborate or enhance what the presenter is saying (e.g., a graph showing a trend in data within an organization as the presenter talks about the global trends), they are worth investing the time and drawing the attention of your audience. Simply keep in mind that aids are just that, something that should help your presentation, not something to be relied upon to create interest.

3. Practice makes perfect. While charisma is not necessarily required to give an effective presentation, audiences can tell when someone is unprepared to speak. Nerves are expected and understood, but there is a big difference between someone who is nervous to speak publicly, and someone who is nervous because they do not understand the material they are presenting. Always prepare your presentations well in advance, and give yourself time to practice your speech. Some presenters like to leave themselves a lot of flexibility into what they will say, others like to write out talking points to stay on track and remember all parts of their story, while others still prefer to memorize their entire script. Each leader will need to choose the method that is best for them, however the important thing is to be comfortable with the material, to know your story and how it will unfold, and to be prepared for questions that may arise during the presentation. Never read directly from slides, notes, or teleprompters. Give yourself ample time to practice your speech, both alone and in front of audiences. Remember, the ideas you present are the most important part of a presentation, and practicing the words you will use to convey these ideas will increase your confidence in the material and help you tell a convincing and compelling story.

Sumber :

http://www.sigmaassessmentsystems.com/formal-presentation/

Making Small Talk and Developing a Conversation

• Step 1 – Small Talk.  Breaking The Ice/Initiating Conversation

We need to start with small talk.  As quickly as I can, I inject my small talk into the conversation.  Here are a few examples of how I did it.  I almost always lead with “Hey, this might seem kind of weird but I find it fascinating, I’ll explain in a second.”  I follow that up with one of these questions:

1. How many close friends do you think you have? Oh yeah? And how many friends and acquaintances total?
2. How many friends do you have on Facebook?

We have now introduced friends, and the social circle into conversation. Easy small talk, they share, I share, we might go off on a tangent about Twitter or Facebook.  On up the ladder.

• Step 2 – Basic Introduction To Conversation Topics

We’ll talk for a few seconds about the question I posed, and then I lead into this topic:

“I recently read Tribes by Seth Godin, have you heard of him or the book?  Well there’s one concept in there I really liked, it’s called Dunbars number.  Basically, it theorizes that people can maintain stable relationships with up to 150 people at once, and after that relationships break down.”

Discuss the concept of Tribes as in the book (if they don’t know the book). If they have more or less than 150, discuss depth and implications.  Perhaps they will share anecdotes here about losing touch with friends, making new friends, other interesting psychological phenomena that they know about, how Facebook is overwhelming. I might go off on a tangent here about the Twitter firehose, etc.

• Step 3 – Intermediate Conversation Topics

Depending on how the conversation goes in step 2, your work might be done. The tangents will provide ample opportunity to delve deeper into topics. If needed though, I like to have a plan to direct the conversation if it looks like it might stagnate back into small talk.

1. Share anecdotes from within Tribes.  Nathan Winograd no-kill shelters is a great one.  Talk ab
2. If they are familiar with Seth Godin discuss his other works. I can share discuss how I have emailed Seth and he replies to my emails – and I’m not special, he replies to everyone.  

• Step 4 – Advanced Conversation Topics

If they are still with me, we can have a real conversation!  At this point the conversation is going to depend on who they are, their personal experiences, and the knowledge they have of the in depth topic we’re talking about.

The big difference here, is that we are not longer just sharing information – we are analyzing and discussing at a very involved level, and both parties are benefiting from a deeper conversation.

Sumber :
https://sidsavara.com/how-make-small-talk-conversation-hacking/

Asking for and Giving Opinion

ASKING FOR OPINIONS

Meetings often begin with the presentation of some information and then a request for opinions. To ask people for their opinions, you can say :

• What does everyone think about…?
• I’d like to get your feedback on…
• What are your thoughts about… ?
• What are your views on… ?

After one person has expressed his or her opinion, you can say “Thanks,” to acknowledge the opinion, then use these phrases to ask for more people to respond :

• What does everyone else think?
• Are there any other comments?

If there’s a specific person who you would like to hear from, you can ask him or her directly by using these phrases :

• Susan, can we get your input?
• Would you like to add anything, Susan?

GIVING YOUR OPINION

Now let’s learn some phrases for giving your opinion – with some detail in order to give you some flexibility in the way you express your opinion :

Strong

• I strongly believe that…
• I’m positive that…
• I’m convinced that…
• I have no doubt whatsoever that…
• There’s no question that…(strongest)

Normal

• I think / believe / feel that…
• From my point of view…
• In my experience… / I find that…(use these phrases to base your opinion on your experience)
• I’d say that…
• If you want my honest opinion, I think that… / To be honest…(use these phrases when you want to express a negative or critical opinion. The word “honest” is a diplomatic way to signal that you are going to say something negative or unpopular)

Weak

• It seems to me that…
• It’s possible that…
• I tend to think that…
• My initial reaction is…(use this phrase to show that this is an opinion you haven’t thought very deeply about)

Sumber : 

https://www.espressoenglish.net/english-phrases-for-meetings/

Discussing Progress

The progress meeting is not an after the fact appraisal meeting. No one is being judged or appraised. It is a proactive coaching meeting designed to produce feedback, conversation, next steps and alignment. It is designed to give power and support not to give judgment and assessment.

As a precursor to progress meetings, employees and managers work together to build a performance agreement based on the employees accountabilities and goals of the employee. Progress meetings are 30 minute meeting every two months to discuss the progress being made towards demonstrating the company values, fulfilling job accountabilities, achievement of goals.

For progress meetings, typically I wear my Sundays finest – kidding – usually I am in just shorts and sandals – kidding again. Dress how you typically dress. Certainly face to face meetings are the best. I like meeting at a coffee shop or restaurant; however, the phone and screen sharing/web conferencing work.

The rest of the progress meeting is a gap analysis between the manager’s and employee’s perceptions of the employee’s job accountabilities, demonstration of the corporate values, and the status of his/her goals. During the meeting, the employee and manager trade views. The meeting is about listening and reflecting. I have participated in this process as both employee and manager and in my opinion listening to the view and scores of the other is the best part. The meeting also lays out a great process from which to hold conversations about performance.

Sumber :

http://cmiteamwork.blogspot.com/2014/02/progress-meetings-defined.html

About Myself

Hello! My name is Anisah Haura Tsamarah. You can call me Anisah or Haura. I was born in Jakarta, 7 August 1998. I live at Taman Anyelir 3 Block J3 No 2, Depok, West Java. I study at Gunadarma University. My major is accounting. 

I am the second of three children. Aziz and Inas are my brother and my sister. My brother study at Gunadarma University too. His major is civil engineering. My sister is still in senior high school. Her major is sains. She prepare for final test. My father is an architecture. And my mother is a housewife.

I have a pet in my house. It is a cat. His name is Barong. I raise him from kitten. His fur is blond-brownish and soft. His tail is very short like bunny tail so its make him very cute. He is a spoiled cat. He is afraid to my both of parents but not afraid to me. So sometime he bite me or scratch me when I sit on chair. I really love him like my family.

Speaking of a hobby, reading is one of my hobbies. I love reading romance story. So everyday before I sleep, I read story. I have some collection novel and most of them romance novel. I have Ilana Tan's, Winna Efendi's, Arini Putri's, Tere Liye's and many more. My favorite author is Tere Liye. I have a dream to go to Japan. Because I like their culture. My favorite season in Japan is Hanami season. When Hanami season the cherry blossom is really beautiful. And I really want to see it. I guess that’s all I can say about this introduction. Thank you very much for your attention.

And for additional information my favorite color is blue and pink