scholarly journals PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI BERDASARKAN KEBIJAKAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK.

2018 ◽  
Vol 9 (2) ◽  
pp. 49
Author(s):  
Yuli Nawangsasi ◽  
Inayati Nasrudin ◽  
Hilda Purnamawati
Keyword(s):  
Comparative Analysis ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Personal Income ◽  
Annual Income ◽  
Personal Income Tax ◽  
Internet Media ◽  
Directorate General ◽  
Personal Tax

Abstract Annual personal income tax return  reporting by manual had changed to use internet media directly through Directorate General of Taxation’s website. The purpose of this research was to compare obedience of assessable  to evaluate a number of the annual income tax return reporting compliance of personal tax payer by manual and  through Directorate General of Taxation’s website. The data was the registered  annual income tax return submission compliance of individual tax payer during periode 2013 – 2016 in the Tax Office Primary Bandung City, Regional Tax Office West Of Java I.  The Methodology of this research was descriptive analysis, comparative analysis, verivikatif analysis. And Hypotesis test used Independent Two Sample. As a result, there wasn’t upgrading obedience compliance of individual tax payer after application of E-Filing.  ABSTRAKPelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi secara manual, mengalami pembaharuan dengan beralih menggunakan media internet pada website Direktorat Jenderal Pajak. Tujuan penelitian ini adalah untuk membandingkan  kepatuhan Wajib Pajak  Orang Pribadi dengan mengevaluasi jumlah pelaporan SPT Tahunan WPOP secara manual dengan menggunakan website Direktorat Jendral Pajak.  Data penelitian berupa SPT Tahunan PPh Wajib Pajak Orang Pribadi yang terdaftar dan realisasi pelaporan SPT tahun 2013 - 2016 di Kantor Pelayanan Pajak (KPP) Pratama Kota Bandung Kanwil DJP Jawa Barat I.  Metode penelitian adalah analisis deskriptif, komparatif dan verifikatif dengan uji hipotesis yang digunakan adalah uji beda sampel saling bebas. Hasil penelitian tidak terdapat peningkatan kepatuhan Wajib Pajak setelah  penerapan  SPT online (E-Filing) dibandingkan sebelumnya. 

scholarly journals ANALISIS POTENSI PAJAK PENGHASILAN ATAS BAGI HASIL YANG DIBAYARKAN MITRA GOFOOD KEPADA PERUSAHAAN GOJEK

2020 ◽  
Vol 13 (2) ◽  
pp. 76-86
Author(s):  
Fajarizki Galuh
Keyword(s):  
Business Process ◽  
Income Tax ◽  
Research Result ◽  
Personal Income ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Qualitative Approaches ◽  
The Future ◽  
Directorate General ◽  
Personal Tax

The growth of  many startup that provides various of product like application based technology makes economics activity more effective and efficient, such as Gojek. One of the best features that gojek has is gofood. Gofood facilitates its users to buy beverages via online. Because of that, many restaurant in Indonesia begin to become gofood’s partner. However, the existence of gofood’s partner still doesn’t contribute for tax income. This researches aim to analyze personal tax income of gofood’s partner potenty more deeply that focuses on KPP Pratama Jember’s administration area. This research uses qualitative approaches to collect data by interviewing some related interviewees.. According to research result, the growth of gojek application influences to increasing of gofood partner’s omzet.. So, this condition gives impact to increasing of personal income tax potenty. The personal income tax potenty consists of three aspect, such as income aspect, operation expense aspect, and sharing profit aspect. Directorate General of Taxation should designs a rules that manages taxation of gofood partner’s business process. This strategy is expected to increase tax revenue and contributes to development of this country in the  future.

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA CIBINONG

2015 ◽  
Vol 1 (1) ◽  
pp. 25-31
Author(s):  
Patar Simamora ◽  
Deni Suryaman
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Personal Income ◽  
Tax Revenue ◽  
Analysis Method ◽  
Personal Income Tax ◽  
State Revenue ◽  
Tax Returns ◽  
The Individual ◽  
Income Tax Revenue

ABSTRACTTax is one source of state revenue is used to finance the household of the State and individual taxpayerswho have responsible as a taxpayer who will increase the number of admissions personal income tax, butit does not increase the acceptance of personal income tax, when in reality the level of complianceindividual taxpayers still perceived remains low during this time. The goals to be achieved is to determinethe Effect of Individual Taxpayer Compliance on the Personal Income Tax Revenue on KPP PratamaCibinong. The method I use is descriptive analysis method which defines Effect of Individual TaxpayerCompliance to the Personal Income Tax Revenue on KPP Pratama Cibinong. Based on the research thathas been done, the writer can conclude that the level of the individual taxpayer Kepatuihan effect onPersonal Income Tax Revenue In KPP Pratama Cibinong.Keywords: Level of Compliance, TIN Registered, submission of tax returns, Payment of Tax, Tax ReceiptsOP.

scholarly journals ANALISIS PENERAPAN PP 46 TAHUN 2013 ATAS PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DIBIDANG USAHA JASA PADA TOKO TONNY

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Dayna M. Poluan ◽  
Jullie J. Sondakh ◽  
Heince R. N. Wokas
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Personal Income ◽  
Calculation Scheme ◽  
Net Income ◽  
Personal Income Tax ◽  
Analysis Methods ◽  
Tax Laws ◽  
The Government ◽  
Tax Regulation

In 2013 the Government implemented the Income Tax Regulation, namely PP No. 46 of 2013 with a calculation scheme of 1% multiplied by turnover or gross profit and gross circulation of less than 4.8 billion per year. This study aims to determine the application of PP No. 46 of 2013 at Tonny Stores in accordance with the existing tax laws. This study uses descriptive analysis methods and data obtained through interviews and documentation. This study will also compare PP 46 of 2013 with the Calculation of Net Income Norms and the latest tax rules PP 23 of 2018. The results of this study indicate PP 46 of 2013 reduces the amount of tax paid compared to Net Income Calculation Norms and also makes it easy to calculate the amount Personal Income Tax is payable so that it can minimize errors in determining the amount of income tax that must be paid by the company.Keywords: Income tax, Norma Calculations, PP 46 in 2013

scholarly journals Introduction of the personal tax-free allowance in Russia and its budget implications

2021 ◽  
Vol 7 (1) ◽  
pp. 20-38
Author(s):  
V. V. Gromov ◽  
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Minimum Cost ◽  
Personal Income ◽  
Personal Income Tax ◽  
Cost Of Living ◽  
Tax Rate ◽  
Tax Revenues ◽  
Regional Product ◽  
Personal Tax

The social problem of poverty can be mitigated by introduction of a personal tax-free allowance. In this paper the likely effects that a personal tax-free allowance will have on the Russian budget is investigated. It has been assumed that a tax-free allowance will hit regional budgets because they depend greatly on income tax revenue. The indicated effects were estimated by applying a personal tax-free allowance to the data on economic conditions in 2019. Rosstat data on population, poverty, wages and gross regional product and Federal Tax Service data on the number of taxpayers and personal income tax revenues were used. For the purpose of the paper, two scenarios were calculated. In the first scenario, a zero personal income tax rate is applied to wages below the minimum cost of living. We found that under this scenario the consolidated budget of Russia loses over 1 trillion rubles while regional tax revenues reduce by more than 10%. In the second scenario, citizens whose income is below the minimum cost of living are exempt from personal income tax. We found that under this scenario regional tax revenues would be reduced by 1-5%. In both cases the introduction of the personal tax-free allowance puts greater pressure on regions that critically depend on the personal income tax receipts. It was concluded that the negative effect of an introduction of a personal tax-free allowance would be greater, the greater the prevalence of low-income taxpayers in a region. Also considerable regional disparities create a risk that such tax reform will deepen regional inequality and be disruptive for the Russian budgetary system.

scholarly journals Research on Data Mining of Personal Income Tax in Tax Collection and Administration Audit

2021 ◽  
Vol 275 ◽  
pp. 01022
Author(s):  
Yiran Tao
Keyword(s):  
Data Mining ◽  
Income Tax ◽  
Rapid Development ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Collection ◽  
Mining Technology ◽  
Tax Management ◽  
Collection And Management ◽  
Personal Tax

In the context of the rapid development of economy and information technology, the level of tax informatization is getting higher and higher. The tax department has obtained a large amount of tax management data. Taxation departments must analyze and apply these data in order to grasp the deficiencies in the current tax management work, so as to take effective measures to improve tax quality and efficiency. This is the focus of the work of the taxation department. In the process of personal income tax collection and management, full application of data mining technology can break through the traditional personal tax collection and management model and improve the level of personal tax collection and management. At the same time, this can also ensure the effectiveness of the tax data verification work, which is positively helpful to improve the tax data application capabilities. This can also provide an effective reference for tax management decision-making. At this stage, the full application of risk-oriented audit methods based on data mining technology can improve the effectiveness of personal income tax collection and management audits. However, it is necessary to pay attention to a comprehensive study of the sources of personal income tax data. At the same time, the taxation department should also discuss the data processing of personal income tax and the review of the rationality, legality, and compliance of personal tax collection, so as to improve the data mining level of China’s personal tax collection and management.

scholarly journals Challenges and Measures of the Financial Department of Chinese Universities under the New Personal Income Tax Laws

2021 ◽  
Vol 8 (7) ◽  
pp. 190-198
Author(s):  
Huan Zhang ◽  
Keyword(s):  
Income Tax ◽  
Colleges And Universities ◽  
Personal Income ◽  
Tax Law ◽  
Personal Income Tax ◽  
Negative Effects ◽  
Important Work ◽  
New Challenges ◽  
Countermeasures And Suggestions ◽  
Personal Tax

The withholding of personal income tax is an important work of financial department in colleges and universities. The new tax law implemented in 2019 has introduced a series of measures such as special additional deductions, which make the financial department of colleges and universities face new challenges. Starting from the positive and negative effects of the new personal tax law on the macro level, this paper further analyzes the positive and negative effects of the new personal tax law on the financial department of colleges and universities, and puts forward the overall and special measures to deal with the new personal tax law and provide corresponding countermeasures and suggestions for the financial department of colleges and universities.

scholarly journals Using banking statistics to assess the SME sector in the Russian Federation

2021 ◽  
Vol 227 (1) ◽  
pp. 161-181
Author(s):  
Anastasia O. Alekhnovich ◽  
◽  
Leonid L. Anuchin ◽  
Anton O. Akhiev ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Administrative Data ◽  
Russian Federation ◽  
Income Tax ◽  
Growth Index ◽  
The State ◽  
Personal Income ◽  
Personal Income Tax ◽  
Official Statistics ◽  
The Russian Federation

With the development of technologies for collecting, processing and storing data, many countries started to upgrade the systems of official statistics, complementing it with big and administrative data. One of the most detailed and operative sources of data on the economy is banking statistics. The article presents the results of a comparative analysis of the data of the SME Growth Index, formed on the basis of the data of Sberbank, and the data of the Federal Tax Service of the Russian Federation. The analysis showed that the data of banking statistics correspond to the data of the Federal Tax Service of Russia both in the distribution of observations in various sections (regions of the Russian Federation, size of the business), and make it possible to more quickly obtain data on the state of the sector, and can be used both for analyzing the SME sector and forecast parameters of its development. Based on the analysis of banking statistics for the 3rd quarter of 2020, the effect of “the sector whitewashing” and an increase in deductions on insurance premiums and personal income tax due to a decrease in the rate on insurance charges for SMEs from 30% to 15% was revealed. Further analysis based on data from the Federal Tax Service of Russia also confirmed this conclusion.

Tingkat Pendidikan, Persepsi Wajib Pajak Orang Pribadi Dan Kepatuhan Penyampaian Surat Pemberitahuan Pajak Penghasilan Kasus Di Perumahan Puri Serpong 2 Kota Tangerang Selatan

Liquidity ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 50-58
Author(s):  
Eko Hadi Siswanto
Keyword(s):  
Random Sampling ◽  
Income Tax ◽  
Research Method ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Positive Influence ◽  
Source Analysis ◽  
Annual Income ◽  
Unit Of Analysis ◽  
Personal Tax

The purpose of this research is to study it there is positive influence of education level and perception of Personal Tax Payer toward The Submission of Annual Income Tax Report. The research method used is causal, with the unit of analysis Personal Tax Payer. Sampling method used stratified random sampling. The level education, perception of Personal Tax Payer and The Submission of Annual Income Tax Report by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that's positive influence of level education and perceptions of Personal Tax Payer together and partial toward The Submission Annual Income Tax Report with determination coefficient is 34,99%.

scholarly journals Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia

2014 ◽  
Vol 3 (1) ◽  
Author(s):  
Helena Blažić ◽  
Dženeta Bašagić
Keyword(s):  
Comparative Analysis ◽  
Dynamic Analysis ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Corporate Tax ◽  
Tax Rate ◽  
Dividend Taxation ◽  
Tax Systems ◽  
Treatment Gains

The paper presents and analyses different corporate tax systems (methods of integration of corporate and personal income tax). The comparative and dynamic analysis shows that schedular treatment gains in importance. Particular attention is given to Slovenia and Croatia, which has just modified its system of separate tax rate for dividends. Now both countries have the dividend exemption method – the former a partial and the later a full method. The measurement of the dividend relief shows that this benefit is distributed regressively in both of the countries.

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