Analysis of Implementation of SMEs Tax Enforcement:  The effects of tax justice dimensions, understanding of tax ac-counting on SME’s tax compliance

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bottom-up approach must be conducted prior to issuing regulations by the government, especially given the economic capacity of SMEs.

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ANALISIS PENGARUH PEMAHAMAN KETENTUAN DAN PRESEPSI WAJIB PAJAK TENTANG PERATURAN PEMERINTAH NOMER 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MELAKSANAKAN KETENTUAN PADA WAJIB PAJAK PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA

Jurnal Akuntansi ◽

10.24964/ja.v3i2.51 ◽

2016 ◽

Vol 3 (2) ◽

Author(s):

Yunitha Tri Kartika ◽

Andri Waskita Aji

Keyword(s):

Government Regulation ◽

Small And Medium Enterprises ◽

Tax Compliance ◽

Research Data ◽

Survey Method ◽

Convenience Sampling ◽

The Government ◽

The Individual ◽

Medium Enterprises ◽

The City

This study aims to determine the effect of the provisions of the understanding and perception of actors taxpayer Micro, Small and Medium Enterprises of the Government Regulation No. 46 of 2013 on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013 in the city of Yogyakarta. Sampling in this study using a convenience sampling and questionnaire survey method with the data collection. Respondents were sampled in this study are the individual taxpayers and corporate taxpayers in the city of Yogyakarta. Research data analysis using multiple linear regression with SPSS 17.0. Based on the results of the analysis conducted this study indicate that understanding the taxpayer on Government Regulation No. 46 of 2013 significantly influence taxpayer compliance in implementing the provisions of Government Regulation No. 46 of 2013. While variable taxpayer's perception of Government Regulation No. 46 of 2013 has no effect significantly on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013. Keywords: provision understanding and perception of the taxpayer on government regulation number 46 of 2013.

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Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽

10.20961/bestuur.v9i1.49184 ◽

2021 ◽

Vol 9 (1) ◽

pp. 59

Author(s):

Siti Rahma Novikasari ◽

Duc Quang Ly ◽

Kerry Gershaneck

Keyword(s):

Tax Policy ◽

Income Tax ◽

Government Regulation ◽

Small And Medium Enterprises ◽

Tax Avoidance ◽

Tax Compliance ◽

Legal Compliance ◽

The Government ◽

Medium Enterprises ◽

Compliance Constraints

Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.Keywords: Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.

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The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors

Annals of the Alexandru Ioan Cuza University - Economics ◽

10.2478/aicue-2014-0004 ◽

2014 ◽

Vol 61 (1) ◽

pp. 1-15 ◽

Cited By ~ 1

Author(s):

Liucija Birskyte

Keyword(s):

Government Regulation ◽

Positive Impact ◽

Tax Compliance ◽

Trust In Government ◽

National Elections ◽

Income Reporting ◽

The Government ◽

Tax Payments ◽

The Impact ◽

The Relationship

Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s Bureau of Economic Analysis (BEA) are used to test an empirical model if trust in government has a positive impact on tax compliance of the least compliant taxpayers group - nonfarm sole proprietors - controlling for the deterrent effects of tax enforcement. The results indicate that the higher trust in government improves tax compliance. The paper contributes to the existing literature on tax compliance by combining survey and statistical income reporting data to find evidence that perceptions about the trust in the government translate into actual tax payments

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EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE

Jurnal Akuntansi ◽

10.33369/j.akuntansi.11.1.33-52 ◽

2021 ◽

Vol 11 (1) ◽

pp. 33-52

Author(s):

Agus Supriyono ◽

Intiyas Utami ◽

Ali Muktiyanto

Keyword(s):

Government Regulation ◽

National Development ◽

Tax Compliance ◽

Tax Revenue ◽

Financial Condition ◽

Qualitative Research Design ◽

The Government ◽

National Tax ◽

Level Of Understanding ◽

Medium Enterprises

The background of this research is the contribution of tax revenue from the Small Micro and Medium Enterprises (MSMEs) sector which is still less than the national tax revenue although the amount of tax revenue from the UMKM sector continues to grow. This condition occurs after the government issued special tax rates for MSMEs through Government Regulation Number 46 of 2013 and most recently amended through Government Regulation Number 23 of 2018. The sources of this research are the MSMEs taxpayers in Tegal City, Tegal Regency, and Brebes Regency which consist of industry players, store building owners, food stall owners, transportation service actors, workshop owners, gold shop owners, and fishing tool shop owners. This research was made using a qualitative research design with a qualitative descriptive approach. The conclusion obtained from this research is that MSMEs tax compliance is influenced by the determinants of the modernization of the taxation system (e-System), the financial condition of taxpayers, financial records, service from tax officers, the level of tax awareness, transparency of information on the use of tax results, the level of understanding of taxpayers. Taxes, tax systems, tax sanctions, and annual tax return forms. The theoretical benefit of this research is that it can be used as a reference in the development of further research, increasing knowledge about the theory related to tax compliance and the factors that affect the level of compliance of MSMEs in carrying out their tax obligations. The practical benefit of this research is that it can provide input for the Government to design regulations that can be understood by all levels of society and supported by simple and applicable instruments. As well as being able to contribute to MSMEs so that they can participate in national development through fulfilling honest and open tax obligations

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Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation Number 12 of 2019

Jurnal Hukum Prasada ◽

10.22225/jhp.8.1.2881.1-7 ◽

2021 ◽

Vol 8 (1) ◽

pp. 1-7

Author(s):

Icuk Rangga Bawono ◽

Adhitia Pradana ◽

Apriani Kartika Rahayu

Keyword(s):

Financial Management ◽

Government Regulation ◽

Research Result ◽

Community Response ◽

Government Responsibility ◽

Community Needs ◽

Constitutional State ◽

Deductive Method ◽

Effectiveness And Efficiency ◽

The Government

The law should govern the dynamics of the nation and state life in an ideal country. For instance, Indonesia is a constitutional state that subjects to legal supervision based on the 1945 Constitution for state administration. Public policies are used as guidelines and references for actions, including financial management. However, regulations as the basis for regional financial management need to be adjusted to suit the dynamics in legal condition development and the community needs. Government Regulation Number 12 of 2019 is an improvement to Government Regulation Number 58 of 2005 on Regional Financial Management used as a reference in formulating regional financial management rules. This study examines the evaluation of the readiness to implement Government Regulation Number 12 of 2019 as the basis for regional financial management. The method used in this study is a normative legal research method. The legal materials source from primary and secondary legal material. The method in presenting this research result is deductive method. This study shows that financial management is a government responsibility in exercising regional power. The urgency of drafting a Regional Regulation on financial management is motivated by changes in legal dynamics and community needs for its management. Furthermore, there is a need for evaluation of the regulation improvement for effectiveness. In conclusion, the effectiveness and efficiency of regional financial management should be evaluated after Government Regulation Number 12 of 2019 is applied. The regulations need to be disseminated for the wider community response to be identified for evaluation of improvements and adjustments to its needs.

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The Presumptive Tax Regime on Micro, Small and Medium Enterprises in Indonesia

Syntax Literate ; Jurnal Ilmiah Indonesia ◽

10.36418/syntax-literate.v5i6.1323 ◽

2020 ◽

Vol 5 (6) ◽

pp. 50

Author(s):

Chandrika Aditya

Keyword(s):

Government Regulation ◽

Small And Medium Enterprises ◽

Tax Avoidance ◽

Tax Compliance ◽

Tax Administration ◽

Related Literature ◽

State Revenue ◽

The Government ◽

Medium Enterprises ◽

Tax Cuts

In July 2013, Indonesia implemented the presumptive tax regime on micro, small and medium enterprises (MSMEs) by assigning Government Regulation No.46/2013. This regulation simplified the tax administration and provides tax cuts to MSMEs to help them grow and encourage voluntary tax compliance, which eventually will increase their contribution to state revenue. This study provides an analysis of the implementation of this new tax regime by comparing related literature on practices of this tax regime in many countries with the recent conditions in Indonesia after this regulation was applied. It seems that the new tax regime encourages voluntary tax compliance and stimulates the contribution of MSMEs to state revenue. However, some challenges, such as different definitions, lack of tax knowledge, impartiality to business losses, and the indication of tax avoidance must be overcome by the government by improving policies that favor MSMEs. Keywords: Indonesia, MSMEs, presumptive tax, threshold

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Pelaksanaan Wewenang Kantor Pertanahan Dalam Pendaftaran Tanah (Studi di Kecamatan Kuta Baro Kabupaten Aceh Besar)

Syiah Kuala Law Journal ◽

10.24815/sklj.v1i3.9644 ◽

2017 ◽

Vol 1 (3) ◽

pp. 150-163

Author(s):

Fery Irwanda

Keyword(s):

Judicial Review ◽

Government Regulation ◽

Court Decision ◽

Land Registration ◽

Legal Subject ◽

The Supreme Court ◽

The Law ◽

The Government ◽

The Right ◽

The Impact

Pasal 3 PP 24 Tahun 1997 tentang Pendaftaran Tanah menyebutkan pendaftaran tanah bertujuan untuk memberikan kepastian hukum dan perlindungan hukum kepada pemegang hak atas suatu bidang tanah. Terbitnya sertifikat Hak Milik atas tanah Jailani Yusuf cs yang merupakan objek sengketa, telah diputus berdasarkan Putusan Kasasi No.633 K/Pdt/2006. Permohonan pendaftaran hak yang diajukan oleh Abdullah Ibrahim dan Cut Ben Ibrahim ke Kantor Pertanahan Kabupaten Aceh Besar tanpa memberitahukan adanya Putusan Kasasi, sehingga melahirkan sertifikat yang subjek hukumnya tidak sesuai dengan Putusan Kasasi. Penelitian ini bertujuan, mengetahui pelaksanaan pendaftaran tanah yang melahirkan Sertifikat hak atas tanah yang subjek hukumnya tidak sesuai dengan Putusan Kasasi dan tanggung jawab Kantor Pertanahan atas penerbitan sertifikat untuk atas pihak yang tidak berhak berdasarkan putusan pengadilan. Jenis Penelitian ini adalah penelitian yuridis empiris dengan meneliti keberlakuan hukum itu dalam kenyataan atau dalam masyarakat. Hasil penelitian menunjukan bahwa dalam pelaksanaan Pendaftaran tanah yang melahirkan Sertifikat No.11, 12 dan 21, 22, 23/2015 terdapat cacat hukum administratif yang disebabkan kesalahan subyek dan/atau obyek hak, karena di atas tanah yang diterbitkan sertifikat telah ada Putusan Kasasi. Akibatnya pihak yang mendaftarkan tanah bertanggung jawab secara hukum dan Kantor Pertanahan bertanggung jawab secara administratif.Article 3 of the Government Regulation Number 24, 1997 on Land Registration states that a land registration aiming to provide law certainty and law protection on land right holder over the land. The issuance on of the land certificate of Jailani Yusuf et.al is a dispute object; it has been decided based on Judicial Review Number 633 K/Pdt/2006. The application on the right registration that is proposed by Abdullah Ibrahim and Cut Ben Ibrahim to Land Authority Office of Aceh Besar without providing the review, hence it results in certificate issuance that the law subject is not based on the decision. This research aims to know the implementation of land registration in the making process of certificate that its legal subject is not based on the court decision, responsibility of land office of the change of certificate issuance for party that is no having right based on the court decision. This is juridical empirical research by exploring the law application into society. The research shows that in the implementation of land registration in making process of Certificates Numbers: 11, 12 and 21, 22, 23/2015 has administrative law lack caused by subject fault and/or object of right, as on the land certificate issued has been reviewed by the Supreme Court. The impact on parties registering their land is legally responsible and the Land Authority Office is administrative legally responsible.

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PENGARUH PENGETAHUAN PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei atas WP-OP PBB di KPP Pratama Jakarta Pasar Rebo)

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v5i2.4473 ◽

2019 ◽

Vol 5 (2) ◽

pp. 85

Author(s):

Nazmel Nazir

Keyword(s):

Sampling Method ◽

Tax Compliance ◽

Tax Administration ◽

Questionnaire Data ◽

Administration System ◽

Correlation And Regression Analysis ◽

Sample Data ◽

Convenience Sampling ◽

The Government ◽

The Relationship

The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.

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Fenomena Two in One Pengujian Perppu

Jurnal Konstitusi ◽

10.31078/jk1522 ◽

2018 ◽

Vol 15 (2) ◽

pp. 257

Author(s):

Iskandar Muda

Keyword(s):

Judicial Review ◽

Government Regulation ◽

Constitutional Court ◽

Legal Procedure ◽

State Institutions ◽

The Third ◽

The Republic ◽

The Government ◽

Legislative Review ◽

Legal Procedures

Dua lembaga negara sama-sama berwenang menguji Peraturan Pemerintah Pengganti Undang-Undang (Perppu); Dewan Perwakilan Rakyat (DPR) “berwenang” berdasarkan Pasal 22 ayat (2) dan ayat (3) Undang-Undang Dasar Negara Republik Indonesia 1945, sedangkan Mahkamah Konstitusi (MK) berdasarkan putusannya No. 138/PUU-VII/2009 menyatakan “berwenang pula.” Dengan adanya dua lembaga negara yang mempunyai kewenangan yang sama tersebut maka (dapat) terjadi fenomena. Penelitian ini merupakan penelitian hukum dengan menggunakan pendekatan normatif. Hasil penelitian menunjukkan bahwa ada tiga bentuk fenomena Two in One Pengujian Perppu yang (dapat) terjadi. Pertama, “judicial examination for constitutionality to Perppu pre-legislative review.” Kedua, “judicial examination for constitutionality to Perppu post-legislative review.” Ketiga, jika terjadi judicial review Perppu di MK baik dalam keadaan bentuk fenomena pertama atau fenomena kedua tetapi dalam waktu yang berlarut-larut DPR tidak memberikan keputusan tidak menyetujui atau menyetujui Perppu menjadi undang-undang. Prosedur hukum untuk bentuk fenomena kedua tidak jauh berbeda dengan prosedur hukum fenomena bentuk pertama; prosedur hukum serta yang dijadikan dasar pertimbangannya mempunyai kesamaan. Sedangkan prosedur hukum untuk bentuk fenomena ketiga perlu pula dikaji lebih lanjut secara mendalam untuk mencapai titik temu oleh dua pihak (DPR dan MK) yang berwenang menguji Perppu. Bentuk fenomena dan prosedur hukum pertama dan kedua bisa dikatakan sebagai jenis kewenangan yang bersifat pasif. Sedangkan bentuk fenomena dan prosedur hukum yang ketiga bisa dikatakan sebagai jenis kewenangan yang bersifat aktif.Two state institutions are equally authorized to test the Government Regulation in Lieu of Laws (Perppu); The House of Representatives (DPR) is “authorized” based on Article 22 paragraph (2) and paragraph (3) of the 1945 Constitution of the Republic of Indonesia, while the Constitutional Court (MK) based on its verdict No. 138/PUU-VII/2009 declared “authorized as well.” With the existence of two state institutions that have the same authority, then the phenomena (can) happen. This research is a legal research using normative approach. The results of the study showed that there are three forms of phenomena of Two in One Perppu review which (can) happened. First, “judicial examination for the constitutionality to Perppu pre-legislative review.” Second, “judicial examination for the constitutionality to Perppu post-legislative review.” Third, in the case of Perppu judicial review in the Constitutional Court, either in the form of the first phenomenon or the second phenomenon, yet in the long period the DPR does not give a decision whether to approve the Perppu or not into the law. The legal procedure for the form of the second phenomenon is not much different from the legal procedure of the first form phenomenon; legal procedures and the basis of their considerations are merely the same. While the legal procedure for the third form of the phenomenon should also be studied further in depth to reach the final point by two parties (DPR and MK) authorized to review the Perppu. The first and the second forms of the phenomena and legal procedures can be regarded as a kind of passive authority. While the third form of the phenomena and legal procedures can be regarded as a type of active authority.

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