scholarly journals Effect of Tax Audit and Tax Amnesty on Tax Yield in Southwest, Nigeria

2021 ◽  
Vol 9 (12) ◽  
pp. 2738-2744
Author(s):  
Niyi Awotomilusi ◽  
Omobola Odunola ADEBAYO ◽  
Samuel Ajibade DADA
Keyword(s):  
Survey Research ◽  
Significant Relationship ◽  
Research Method ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Tax Administration ◽  
Tax Amnesty ◽  
Southwest Nigeria ◽  
Tax Audit ◽  
Inland Revenue

The study aimed at investigating the effect of tax audit and tax amnesty on tax yield in southwest Nigeria. Tax audit and tax amnesty are part of the tax administration programmes which serves as government’s instrument for determining and monitoring tax collection. Residents have a natural urge to reduce their tax obligations by intentionally overstating their expenses and producing fraudulent entries and falsehoods in their accounting records. Without a doubt, this shows a lot about Nigeria’s tax administration. The study was carried out in southwest Nigeria which comprises of Ekiti, Ondo, Osun, Oyo, Ogun and Lagos States. Survey research method was used for the study and 302 staff of the audit and risk departments from the State Board of Internal Revenue (SBIR) and Federal Inland Revenue Service (FIRS) formed the population of the study. Taro Yamane sampling technique was adopted to get the sampling size of 172 respondents. The researcher created a closed-ended questionnaire called Tax Administration and Tax Yield (TATY) to gather relevant data for the study. The study found that tax audit has significantly positive link with tax yield while tax amnesty has a negative and substantial correlational influence on tax yield significant relationship with tax yield. It was recommended that tax audits should be undertaken on a regular basis and tax amnesty should be fairly play down because it may reduce future tax revenue.

scholarly journals PENGARUH KEWAJIBAN KEPEMILIKAN NPWP,PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung)

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Adelina Simanungkalit ◽  
Agus T. Poputra ◽  
Treesje Runtu
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Processing Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
Identification Number ◽  
Tax Revenues ◽  
Data Processing Method ◽  
Tax Audit ◽  
Positive Effect

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.

scholarly journals Hubungan Komunikasi Terapeutik Dengan Kepuasan Pasien Rawat Inap Puskesmas Tapen Kabupaten Bondowoso

2020 ◽  
Vol 8 (1) ◽  
pp. 62-73
Author(s):  
Mohammad Syarif Hidayatullah
Keyword(s):  
Patient Satisfaction ◽  
Health Center ◽  
Significant Relationship ◽  
Research Method ◽  
Sampling Technique ◽  
Nursing Profession ◽  
P Value ◽  
Therapeutic Communication ◽  
Hospital Communication ◽  
The Relationship

Therapeutic communication is very important for the image of the nursing profession and the image of the hospital. Communication that occurs at the Tapen Puskesmas is still ineffective, so misunderstandings between nurses and patients often occur. The purpose of this research is to find out. The relationship between therapeutic communication with inpatient patient satisfaction at Tapen Health Center in Bondowoso Regency and to find out how big is the relationship between Therapeutic Communication and Patient Satisfaction in the Inpatient Room at Tapen Health Center in Bondowoso Regency. This research method is quantitative. This research was conducted in May 2019 with a sample of 30 inpatients. The sampling technique uses total sampling where the p-value has a significant relationship and Ha is received between therapeutic communication and patient satisfaction. The results of this study indicate that the relationship between Therapeutic Communication Nurse with Inpatient Satisfaction in Tapen Health Center, Bondowoso Regency, a significant relationship between therapeutic communication with inpatient satisfaction. The level of therapeutic communication relationship with patient satisfaction.

scholarly journals IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Grefis Karaseran ◽  
Fanda Rundengan
Keyword(s):  
Research Method ◽  
Vital Role ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Descriptive Research ◽  
The Past ◽  
Administrative Supervision ◽  
Directorate General ◽  
Tax Audit

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

THE INFLUENCE OF TAX ADMINSTRATION ON REVENUE GENERATION IN SOMALIA

2020 ◽  
pp. 1-23
Author(s):  
Mohamed Ali Abdinur ◽  
Abshir Khalif Farah ◽  
Anas Abdulkadir Kassim ◽  
Mohamed Abdiwahid Hashi
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Research Study ◽  
Descriptive Statistics ◽  
Primary Sources ◽  
Tax Administration ◽  
Revenue Generation ◽  
Tax Audit ◽  
The Government ◽  
Survey Questionnaires

This study attempts to look the influence of Tax administration on revenue generation in Somalia. The study made use of 170 survey questionnaires containing relevant questions. Descriptive statistics were used to analyses 170 usable responses. The aim of this research study is to evaluate the effect of tax administration on revenue generation to the Somali government. The research design adopted in this study was survey research method. Primary sources of data were used in collecting information which was analyzed using descriptive statistics and regression analysis, and to make decisions. Findings show that the tax administration in Somalia is totally inefficient. Hence, tax administration affects the revenue generated by the government; also, there is a significant relationship between tax administration and revenue generation. The study therefore recommends that Somali Government could enforce taxpayer’s registration, tax audit and revenue protection system to enhance revenue generation in Somalia.

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK YANG DIMODERASI OLEH INTENSITAS PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KUNINGAN

2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ida Soraya Dadang Suhendar
Keyword(s):  
Statistical Analysis ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Tax Revenues ◽  
Tax Audit ◽  
Study Population ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study was to illustrate the level of taxpayer compliance, the tax audit intensity, and the tax revenue as well as the influence of taxpayer compliance and tax audit intensity either simultaneously or partially on tax revenue, and the influence of the tax audit intensity of the interaction level of taxpayer compliance on tax revenue in the Tax Office Primary Kuningan. The hypothesis that the authors propose was the level of taxpayer compliance and tax audit intensity simultaneously affect the tax revenue, the level of taxpayer compliance a positive effect on tax revenue, tax audit intensity positive effect on tax revenue, tax audit intensity positive effect on the interaction level of taxpayer compliance on tax revenue. This research was conducted by using descriptive method verifikatif with quantitative approach. The study population was taxpayer compliance data, the realization of tax audits, and tax revenue to the Tax Office Primary Kuningan. Sampling using non probability sampling was purposive sampling technique in order to obtain samples of the data that taxpayer compliance, realization of tax audits, and tax revenue to the Tax Office Primary Kuningan for 5 years was from the year 2009 until the year 2013 in the form of data analysis tools description and analysis of statistical analysis through regression analysis moderating. Based on the results of the descriptive analysis showed that the Tax Office Primary Kuningan generally have high levels of tax compliance, tax audit intensity, and tax revenues were likely to increase each semester with an average of 15583.50 respectively SPT, 16017.4010 tens of millions of dollars, and 59.8960 tens of millions of dollars. Statistical analysis showed that the level of taxpayer compliance and tax audit intensity simultaneously and significantly influential to tax revenues, the level of taxpayer compliance was significantly positive effect on the increase in tax revenue, tax audit intensity was significantly positive effect on tax revenue, and the tax audit intensity significantly positive effect on the interaction level of taxpayer compliance on tax revenues.

scholarly journals Information Systems and Tax Online in Indonesia, Effect Decrease in Rate, Audit and Organization’s Culture Against Tax Revenue on Foreign Investment Office

2018 ◽  
Vol 7 (3.6) ◽  
pp. 415
Author(s):  
Hartono . ◽  
Paisal Halim ◽  
Syamsiah Badruddin ◽  
Panji Hendarso ◽  
Yulianto . ◽  
...  
Keyword(s):  
Information Systems ◽  
Foreign Investment ◽  
Good Governance ◽  
Tax Revenue ◽  
Tax Administration ◽  
Control Mechanisms ◽  
Tax Rates ◽  
Administration System ◽  
Modern System ◽  
Tax Audit

Since October 2004 Tax Office PMA begin implementing Modern System Administration using Information Systems Directorate General of Taxation (DGT). For ease of service and control of the taxpayer and increase productivity apparat, this office is fully supported by computer-based administration system. Aspects of good governance is also applied to improve the quality and certainty and legal equality to the taxpayer. Modern system of tax administration to embrace the latest technological advances with the various modules of office automation are expected to improve control mechanisms more effectively supported by the adoption of a code of ethics officials at the (DGT), which regulates employee behavior in performing the task. So that the benefits to be gained from the implementation of modernization of tax administration system for taxpayers is simplicity, where the workflow is simpler and certainty that there is certainty in implementing tax regulations. Effect Decrease in tax rates, Tax Audit and Organization's Culture against Tax Revenue on the Tax Office of Foreign Investment Two. The purpose of this study was to determine the influence of Decrease in tax rates, Tax Audit and Organization's Culture against Tax Revenue. This research is quantitative method through the survey, with respondents 146 respondents where the participation rate of 99%. Decrease in Tax Rates that will have a positive and significant impact on Tax Revenue. Tax Audit has a positive and significant impact on Tax Revenue. The Organization's Culture has a positive and significant impact on Tax Revenue. Tariff Reduction, Tax Audit and Organizations Culture, has a positive and significant impact on Tax Revenue.  

scholarly journals Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak dalam upaya peningkatan penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu

2020 ◽  
Vol 2 (2) ◽  
pp. 66
Author(s):  
Giroth Jessica Roulani ◽  
Lintje Kalangi ◽  
Sherly Pinatik
Keyword(s):  
Sampling Method ◽  
Great Influence ◽  
National Development ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Analysis Method ◽  
Tax Collection ◽  
Identification Number ◽  
State Revenue ◽  
Tax Audit

Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05.

scholarly journals Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria

2019 ◽  
Vol 8 (2) ◽  
pp. 27-38
Author(s):  
Rotimi Oladele ◽  
Foluso Olugbenga Aribaba ◽  
Abdul-Lateef Olamide Ahmodu ◽  
Saliu Adeshina Yusuff ◽  
Muyiwa Alade
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square ◽  
Primary Data ◽  
P Value ◽  
Tax Enforcement ◽  
Explanatory Variables ◽  
Tax Amnesty ◽  
Tax Audit ◽  
Ondo State

Abstract This study assessed the effectiveness of tax enforcement tools as panacea for improving tax compliance and overall tax income in the Ondo State, Nigeria. Survey research design was adopted using primary data sourced through administration of structured questionnaire on 150 selected respondents from among staff of Federal Inland Revenue Service and State Board of Internal Revenue Service within the state. The Taro Yamane formula and judgment sampling technique were used to arrive at the sampled respondents. Outcome of Ordinary Least Square regression analysis showed regression coefficient and p-value of tax-audit (0.278; p=0.03<0.05) and tax penalty (0.463; p=0.000<0.05) respectively, indicating a positive and significant relationship of the two explanatory variables with tax compliance at .05 level of significance. The Implication is that a marginal increase in tax audit and tax penalty will lead to increase in tax compliance in Ondo State. No meaningful association exists between tax amnesty and tax compliance based on the finding of this study perhaps tax amnesty is a new policy that was just launched to encourage voluntary tax compliance. As such, it is imperative that tax audit and imposition of tax penalties be encouraged and sustained. These are envisaged to further improve the degree of tax compliance, consequently enhancing government tax revenue generation to augment dwindling oil revenue in Nigeria. As regards relatively new and still under watch tax amnesty, it may turn out to be a veritable tool for voluntary compliance in future if properly nursed.

scholarly journals PENGETAHUAN IBU TENTANG PENANGGULANGAN DIARE DENGAN PENATALAKSANAAN DIARE BALITA USIA 1-5 TAHUN

2015 ◽  
Vol 1 (2) ◽  
pp. 61 ◽  
Author(s):  
Chori Elsera ◽  
Wiwin Rohmawati ◽  
Parmiyati Parmiyati
Keyword(s):  
Survey Research ◽  
Random Sampling ◽  
Research Method ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Good Knowledge ◽  
P Value ◽  
Cross Sectional ◽  
Prevention And Treatment ◽  
The Relationship

Mother's knowledge about prevention of diarrhea can cause diarrhea deteriorate that leads to death or getting better, depend on the management of diarrhea that mother do. The purpose of the present study is to find out the relationship between mother's knowledge on diarrhea prevention against treatment of diarrhea in children 1-5 years. This research method is a survey research with cross sectional approach and point-time models.The population of the study is all mothers who have children 1-5 years old in April 2015 amounted to 235 people. The sampling technique used was simple random sampling by lottery technique. The data is analyzing by Kendall tau. The results of the research are 22 respondents (46.8%) have good knowledge and management of diarrhea in children 1-5 years, 13 respondents (27.7%) have quite good knowledge and management of diarrhea in children 1-5 years, one respondent (2, 1%) lack of knowledge and management of diarrhea in children 1-5 years. There is a relationship between mother's knowledge on diarrhea prevention against treatment of diarrhea in children 1-5 years old at Jemowo village in 2015 with a p-value = 0.000 (p <0.05). The conclusion from this study showed there was relationship between mother's knowledge on diarrhea prevention against treatment of diarrhea in children 1-5 years old at Jemowo village in 2015. It is expected for mothers to increase knowledge and increase awareness in the prevention and treatment of diarrhea.

scholarly journals HUBUNGAN REACTION TIME DAN POWER LENGAN DENGAN KECEPATAN BOLA HASIL SMASH PADA PERMAINAN TENIS MEJA

2020 ◽  
Vol 5 (1) ◽  
pp. 31
Author(s):  
Januar Ramadhan
Keyword(s):  
Data Analysis ◽  
Reaction Time ◽  
Significant Relationship ◽  
Research Method ◽  
Sampling Technique ◽  
Table Tennis ◽  
Ball Speed ◽  
Correlational Research ◽  
A Value ◽  
The Relationship

This research is motivated by the importance of physical components to the results of the speed of the smash on table tennis including reaction time and arm power. The purpose of this study was to determine the relationship between reaction time and arm power with the speed of a smash ball in a table tennis game. This study uses a correlational research method. The sample in this study were active members of the Jabung Garut club. A total of 20 samples were taken using purposive sampling technique. The instruments used in this study are the ruler drop test to measure the speed of reaction time and the softball throw test to measure arm power. Data analysis used Statistical Product for Social Science (SPSS) version 22. The results of data analysis showed that there was a significant relationship between reaction time and the smash ball speed, which was p = 0.000 <0.05 with a value of r = -0.719, while the relationship between arm power and ball speed smash results p = 0.001 <0.05 which means there is a significant relationship, and the relationship between reaction time and arm power together with the ball speed smash results produce a significant relationship with the significance of 0.001 <0.05 and r = 0.547. From these results it can be concluded that there is a significant relationship between reaction time and arm power with the speed of the ball smash in table tennis. Keywords: Table Tennis, Smash Ball, Reaction Time, Arm Power

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