Men of the sultan: the beğlik sheep tax collection system and the rise of a Bulgarian national bourgeoisie in nineteenth-century Plovdiv

2010 ◽  
Vol 1 (1) ◽  
pp. 55-85 ◽  
Author(s):  
Andreas Lyberatos
Keyword(s):  
Nineteenth Century ◽  
Collection System ◽  
Tax Collection ◽  
National Bourgeoisie

scholarly journals ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon )

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Christo A. Sualang ◽  
Ventje Ilat ◽  
Anneke Wangkar
Keyword(s):  
Asset Management ◽  
Secondary Data ◽  
Tax Rates ◽  
Collection System ◽  
Tax Collection ◽  
Local Revenue ◽  
Voting System ◽  
Force Planning ◽  
Taxation System ◽  
The City

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.

scholarly journals Mechanisms of Tax Collection in Light of the Financial Crisis in the Kurdistan Region - Iraq for the years 2015-2019

2021 ◽  
Vol 1 (2) ◽  
pp. 22-31
Author(s):  
Amer A. Majeed ◽  
Nawzad M. Hamawandy ◽  
Freya A. Abdul Karim
Keyword(s):  
Financial Crisis ◽  
Economic Situation ◽  
Kurdistan Region ◽  
Collection System ◽  
Tax Collection ◽  
Collection Process ◽  
Lack Of Information ◽  
Tax Laws ◽  
Tax Returns

The study aims to identify the collection system and the mechanism of collecting it in light of the financial crisis, as well as to identify the extent of the obligation of taxpayers to pay taxes in the Kurdistan Region during the years of study, and the problem of the study comes about the presence of obstacles in the process of tax collection, by not submitting periodic statements and paying the required tax And the lack of information related to the taxpayer's income in the tax declaration and its lack of inclusion, in addition to the ignorance of the taxpayers of the tax laws in light of the existence of the financial crisis, as well as the failure of the tax department to follow up the work of the taxpayers. The research reached a set of results, including the instability of the economic situation in the Kurdistan Region during the period of the study that negatively affected the tax collection process, and thus led to the inability of the taxpayer to pay the tax, and the conclusion of the research reached the presentation of a number of proposals that emphasize the encouragement of taxpayers to Submit tax returns and periodic statements on time according to the law, in order to ensure that the tax debt is collected on time to avoid the risk of non-collection, as well as drafting clear and explicit laws and legislations because laws determine the success or failure of the tax collection mechanism.

scholarly journals Pajak Penghasilan Pada Subjek Penghasilan Di Bawah Umur Melalui Media Sosial

2020 ◽  
Vol 23 (2) ◽  
pp. 186-198
Author(s):  
Retno Sari Dewi
Keyword(s):  
Social Media ◽  
Income Tax ◽  
Policy Formulation ◽  
Media Content ◽  
Income Generation ◽  
Collection System ◽  
Mapping Data ◽  
Self Assessment ◽  
Tax Collection ◽  
The Government

The unregulated income tax for underage tax subjects who use social media in Indonesia needs attention from the government. The increasing number of social media users by underage tax subjects who currently do not receive supervision. The self-assessment-based income tax collection system is also an obstacle to this problem. In the study in this article using the socio-legal research method which examines the limitations of legal sources. Normative aspects and often legal issues are related to social and political contexts in empirical aspects. The findings from this study required policy formulation: mapping data on underage tax subjects with income generation using social media content, collaborating with various related parties and conducting a review of the income tax collection system.

scholarly journals EVALUASI PELAKSANAAN PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 22 WAJIB PUNGUT BUMN PADA PT. TELEKOMUNIKASI INDONESIA CABANG MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 83
Author(s):  
Romullo Matthew Salaki ◽  
Harijanto Sabijono
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
National Development ◽  
The State ◽  
Assessment System ◽  
Research System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
State Revenue

Taxation is the sector that produces the most in an effort to increase state revenue. Through taxation, Indonesia is better able to submit requests for national development and other sector allocations. The appropriate method used in the special tax sector is a tax collection system that memebri for taxpayers, collect, deposit, and report the tax payable to the state treasury. The purpose of this study was to study the Evaluation of the Implementation of Collection, Depositing and Reporting of Income Tax Article 22 Obligatory SOE Levies at PT. Telekomunikasi Indonesia, Manado Branch. This research uses a descriptive qualitative research system. The results of research at PT. Telekomunikasi Indonesia, Manado Branch, can be accessed by collecting, depositing, and reporting income tax PP 22 mandatory SOE levies using a self-assessment system that is a tax collection system that authorizes taxpayers in the regulation of applicable tax invitations.

scholarly journals Policies and Strategies for Increasing Revenue Region Sector Through Tax

2018 ◽  
Vol 1 (4) ◽  
pp. 1013
Author(s):  
Rya Rizqi Amalia ◽  
Lathifah Hanim
Keyword(s):  
Human Resources ◽  
Income Tax ◽  
Collection System ◽  
Tax Collection ◽  
District Office ◽  
Local Revenue ◽  
Tax Legislation ◽  
Hr Management ◽  
The Village

The problem of this research is what strategies do for Boosting Regional Income Tax By Sector as well as what are the constraints and solutions in practice the tax collection. The method used in this study is a sociological juridical approach, in this case the authors emphasize research aimed at obtaining legal knowledge empirically by going directly to the field to see the condition of the actual tax collection practices.Based on the results of this study concluded that to streamline the management of taxes, some of the steps taken, among others, in addition to institutional changes also include improvements in the quality of human resources, with more technical personnel engage in structural and functional training. Meanwhile provided at taxpayer administer tax (especially payment) then checkouts cultivated close as possible to the location of taxes. Measures that have been done partly by making payments at BRI every district office, or can be deposited directly to the official tax collector. Obstacles encountered include the tax system is not maximized and necessary repairs, because it is still limited to the tax are estimated to have less control levels, whereas other tax sector is still using the old system (eg street lighting tax). The advice can be given in this study included the need for rigor in the implementation of tax legislation, this condition is manifested in the existence of a compromise in the tax collection system. In addition to the limited human resources, it is necessary to find a way out as soon as possible, whether fixed using existing human resources, cooperation with third parties in collecting taxes or empowering the village and district level personnel during the tax collection, especially for taxes routine. HR management is urgently needed, because given that if the tax levy can be optimally then tax receipts will always increase every year which will impact on the development of a local maximum.Keywords: Taxes; Autonomous Region; Local Revenue.

scholarly journals PERCEIVED PRESSURE, OPPORTUNITY AND RATIONALIZATION OF TAXPAYERS (Theoretical and Empirical Review)

2017 ◽  
Author(s):  
Seminar Nasional Multidisiplin Ilmu 2017 ◽  
Achmad Daengs GS ◽  
Moch Rizaldy Rahmansyah
Keyword(s):  
Tax Evasion ◽  
Assessment System ◽  
The Self ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Active Resistance ◽  
Passive Resistance ◽  
Perceived Pressure

Speaking about tax evasion issues it can not be separated from the tax collection system inIndonesia. In tax collection it was known the self assessment system; that is a tax collection system thatauthorizes the taxpayers to determine for themselves the amount of tax payable. With the authority ofself-accounting, if there is no strict supervision then the practice of tax evasion is easy to do. Tax evasionis a resistance to taxes that impede tax collection so it will reduce state cash receipts. Resistance to the taxconsists of active resistance and passive resistance. Passive resistance to taxes is a resistance that is notinitiative of the taxpayer itself but occurs due to circumstances surrounding the taxpayer, such aseconomic conditions, intellectual (Lumbantoruan, 1996: 489). Active resistance is a resistance whichinitiative comes from taxpayer itself consisting of tax evasion that is tax evasion by utilizing regulationgap, and tax evasion that is avoid tax to pay less tax by violating taxation or also called fraud or taxevasion.

scholarly journals A Cryptography-Based System for Offline Collection and Verification of Tax Revenue by County Governments in Kenya

2017 ◽  
Vol 13 (34) ◽  
pp. 414
Author(s):  
Nebert Mandala ◽  
Carlton Wanga ◽  
Josiah Aduda
Keyword(s):  
Network Connectivity ◽  
Tax Revenue ◽  
Collection System ◽  
Tax Collection ◽  
County Governments ◽  
Point Of Sale ◽  
Revenue Collection ◽  
Current Setting ◽  
Accounting Reports

In the current setting of county governments in Kenya, efficient tax collection is highly dependent on validation of payment documents. This has led to challenges due to the fact that revenue collection has traditionally employed paper-based collection receipts. The research targets to address the challenges of validation of payment receipts in offline revenue collection systems. It supports automation attempts that have been made through the introduction of electronic mobile point of sale terminals. The solution is based on providing an offline model that supports the distributed nature of payment stations. This approach focuses on using cryptography-based techniques to enable offline validation of receipts even in cases of unreliable network connectivity. The objective is to provide a solution that affords ease of both revenue collections for the county governments and payments for the citizenry while stopping revenue leakages, ensuring reliable verification of payment receipts, thus maximising of revenue collection by providing reliable accounting reports. The research provides a reliable revenue collection system that enables offline receipting and verification of payment receipts in integrated mobile point of sale terminals. The solution presented has successfully been implemented and tested in one of the County Governments in Kenya.

scholarly journals GST & Evolution of Tax System in India

2017 ◽  
Vol 7 (1) ◽  
pp. 65
Author(s):  
Jasmine V.M.
Keyword(s):  
Tax Reform ◽  
Value Added ◽  
Collection System ◽  
Value Added Tax ◽  
Simple Manner ◽  
Tax Collection ◽  
Tax System ◽  
Cascading Effect ◽  
Development Structure ◽  
Taxation System

<em>Goods and Service Tax (GST) is a new tax-reform that India going to experience from July 1st 2017. GST is a comprehensive tax collection system which will subsume many direct as well as indirect taxes. Currently we have Value Added Tax system for collecting indirect tax by the states. It has been introduced as indirect value added tax into Indian Taxation system from 01st April 2005. Approximately 193 countries in the world employed VAT. In order to give uniformity in tax collection and to avoid cascading effect of tax GST has been studied and going implement throughout the country. In this context this paper is an attempt to understand historical development, structure of Indian Taxation system, working, features, Impacts of GST in a simple manner .This paper concludes with some suggestions which will be helpful for smooth implementation of GST.</em>

scholarly journals PROBLEMATIKA DALAM PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KOTA PADANG

2020 ◽  
Vol 5 (2) ◽  
pp. 333
Author(s):  
Eka Susanti
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Research Subjects ◽  
Collection System ◽  
Literature Study ◽  
Tax Collection ◽  
Transaction Prices ◽  
Research Problems ◽  
The Government ◽  
The Cost

One type of tax is the Cost of Acquisition of Land and Building Rights (BPHTB). In Padang City, based on Regional Regulation Number 1 of 2011 and Regulation of Mayor Number 27 of 2016, the BPHTB tax collection system is different where the BPHTB collection system is not cohorence with the implementation of basic tasks and is determined by the parties as regulated by the function of increasing development activities in all fields. The research problems in this article are: 1) How is the collection of BPHTB in Padang City 2) How the verification process the land and building and constraints was receipts from land and building rights to the certificate of together in Padang City? 3) Are efforts of the government of padang in obstacles as receipts from land and building rights to the certificate of together in Padang City ? The research uses empirical juridical research methods. Primary data and secondary data obtained through literature study and interviews with research subjects. The results shows that the implementation of BPHTB collection in Padang city was carried out based on the Mayor Regulation No. 27 of 2016 and there are differences in tax collection regulated by Regional Regulation Number 1 of 2011, namely in the Cost of Acquisition (NPOP) assessment and collection system based on market prices, not transaction prices regulated in Bylaw No. 1 of 2011. The differences create legal uncertainty for the community. The obstacle that arises in the collection of Padang city BPHTB is the lack of taxpayer knowledge about BPHTB.

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