Self-assessment systems, tax auditing, and tax evasion

2020 ◽  
pp. 249-254
Author(s):  
E. Kartiko ◽  
L. Nurlaela ◽  
H.S. Hanifah ◽  
M. Romdhon ◽  
S. Yantika
Keyword(s):  
Tax Evasion ◽  
Self Assessment ◽  
Assessment Systems

scholarly journals Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures

2020 ◽  
Vol 9 (11) ◽  
pp. e36791110105
Author(s):  
Muhammad Naufal Arifiyanto ◽  
I Nyoman Nurjaya ◽  
Tunggul Anshari Setia Negara ◽  
Bambang Sugiri
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
A Value ◽  
Directorate General ◽  
Tax Deductions ◽  
Administrative Sanctions

At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.

scholarly journals MMOG/LE: Improving supply chain delivery performance through buyer- supplier collaboration

2015 ◽  
Vol 25 (2) ◽  
pp. 57-68
Author(s):  
Timothy W Butler ◽  
David L Williams ◽  
Tingting Yan
Keyword(s):  
Automotive Industry ◽  
Assessment Tool ◽  
Materials Management ◽  
Self Assessment ◽  
Material Management ◽  
Delivery Performance ◽  
Scor Model ◽  
Tier 1 ◽  
Assessment Systems ◽  
Effective System

This article introduces readers to a relatively new self-assessment tool for measuring the readiness and effectiveness of supplier materials management and logistics processes in the automotive industry. The tool, the Material Management Operating Guidelines/Logistics Evaluation (MMOG/ LE), was developed by the Automotive Industry Action Group (AIAG), and Odette International – a European alliance of automotive companies. The article begins with an introduction to the topic of quality and materials management assessment systems. The author’s then report on what they learned about MMOG/LE based on a review of the system and other comparable systems, and based on interviews with OEM’s and tier 1 and 2 auto suppliers that use the system. The article begins with a description of what the MMOG/LE system is, and how it works. The article then has a section comparing MMOG/LE and ISO/TS16949, and then another section comparing MMOG/LE and the SCOR model. The authors then address and comment on various strengths and weaknesses of the MMOG/LE model. Finally, the authors make several recommendations on how the system and processes for managing it could be improved. Overall, the authors find that MMOG/LE is an effective system for improving materials management and logistics performance.

scholarly journals Tax odysey-tax evasion wchich ends with penalty?

2018 ◽  
Vol 22 (3) ◽  
pp. 90-96
Author(s):  
Krzysztof, Raul Woźniak
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Law ◽  
Legal Action ◽  
Private Law ◽  
Self Assessment ◽  
Criminal Penalty ◽  
Financial Consequences ◽  
Tax Fraud ◽  
Fiscal Law

The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit of the Tax Law may bring not only financial consequences but also criminal penalty.

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 DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER

2021 ◽  
Vol 10 (2) ◽  
pp. 123
Author(s):  
Alfriadi Dwi Atmoko
Keyword(s):  
Regression Analysis ◽  
Tax Evasion ◽  
Research Method ◽  
T Test ◽  
Assessment System ◽  
The Self ◽  
Intrinsic Religiosity ◽  
Self Assessment ◽  
Negative Effect ◽  
The Relationship

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.</em></p>

scholarly journals When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

2021 ◽  
Vol 9 (3) ◽  
pp. 50
Author(s):  
Siti Nurfarhana Mohamad Dzulkifli ◽  
Seri Ayu Masuri Md Daud
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Self Assessment ◽  
Tax Practitioners ◽  
Compliance Behavior ◽  
Tax Returns ◽  
Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

scholarly journals Issues, Challenges and Problems with Tax Evasion: The Institutional Factors Approach

2016 ◽  
Vol 18 (2) ◽  
pp. 187
Author(s):  
Mohd Rizal Palil ◽  
Marlin Marissa Malek ◽  
Abdul Rahim Jaguli
Keyword(s):  
Tax Evasion ◽  
The Body ◽  
Assessment System ◽  
Institutional Factors ◽  
Self Assessment ◽  
Tax System ◽  
Body Of Knowledge ◽  
Hidden Economy ◽  
Tax Education

Tax evasion, particularly in developing countries is a debatable issue. Evasion is a disease and needs to be minimized so that the black economy or hidden economy can be mitigated. This paper attempts to reveal the determinants of tax evasion from the institutional perspectives. The objective of this study is to identify the determinants of tax evasion a decade after the introduction of a Self-Assessment System (SAS). Three institutional perspectives of the determinants of tax evasion were examined, namely the probability of being detected, the role of the tax authority and the complexity of the tax system. The results suggested that the complexity of the system, and the probability of being detected had a significant impact on tax evasion. The results of this study could possibly contribute to the body of knowledge in lieu of combating tax evasion, as well as being an input to tax administrators and policymakers into which ways the determinants can affect compliance. The findings also provide an indicator for tax administrators of the relative importance of the tax system in assisting with the design of tax education programs, simplifying tax systems and developing a wider understanding of taxpayers’ behavior.

scholarly journals PENERAPAN PAJAK PENGHASILAN ORANG PRIBADI DARI PERDAGANGAN VALUTA ASING SECARA ONLINE YANG MENGGUNAKAN BROKER LUAR NEGERI

2020 ◽  
Vol 15 (2) ◽  
pp. 277-289
Author(s):  
Zuhdi Arman ◽  
Lenny Husna
Keyword(s):  
Foreign Exchange ◽  
Tax Evasion ◽  
Income Tax ◽  
Tax Avoidance ◽  
Personal Income ◽  
Assessment System ◽  
Self Report ◽  
Personal Income Tax ◽  
Self Assessment ◽  
Foreign Exchange Trading

Foreign exchange trading is one of the most popular businesses in the world, including the Indonesian people. The income generated from an Indonesian trader will certainly raise an aspect of Income Tax that must be fulfilled. This study aims to analyze the application of personal income tax and to determine the form of tax avoidance that can occur in relation to online foreign exchange trading using foreign brokers. The method used in this research is descriptive qualitative, data collection is done by means of in-depth interviews, observation and documentation, informant selection techniques with purposive sampling, data analysis techniques performed by data reduction, data presentation and drawing conclusions. The result of this research is the application of personal income tax on personal traders (taxpayers) which is carried out by means of a self-assessment system with the expectation of voluntary compliance in which the taxpayer must self-report the tax owed at the end of the year. Due to the lack of supervision over the implementation of the self assessment system, and online forex trading transactions are carried out fully online, taxpayers have a very big opportunity to do tax evasion. In the application of individual PPh, there are also several obstacles that occur both from the side of the taxpayer itself and from the side of the government.

scholarly journals PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA TINGKAT KEPATUHAN ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENGARUHNYA TERHADAP TINDAKAN PENYELUNDUPAN PAJAK (TAX EVASION): STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN YOGYAKARTA

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Indah Puspitasari ◽  
Dewi Kusuma Wardani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Correlation Coefficient ◽  
Quantitative Study ◽  
Tax Evasion ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Assessment System ◽  
Self Assessment ◽  
Compliance Level

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.

scholarly journals Overview of scales and questionnaires applied in the assessment of the «quality of life» for craniopharyngioma patients

2016 ◽  
Vol 19 (4) ◽  
pp. 195-202
Author(s):  
Maxim A. Kutin ◽  
Yu. G Sidneva ◽  
T. I Ionova
Keyword(s):  
Quality Of Life ◽  
The Self ◽  
Self Assessment ◽  
Assessment Systems ◽  
The Given

In this article there was reviewed the literature devoted to the problem of the assessment of the quality of life ofpatients with craniopharyngiomas. The given article raises questions about the application of questionnaires for the assessment of the quality of life, inability to the use the self-assessment systems in the classic sense in patients with craniopharyngiomas, and the need for the doctor himself to deliver systems for the evaluation of results of the management and outcomes.

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