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 Worldwide Tax Revenue Collection: Lessons from Pre-Pandemic Era

2020 ◽  
Vol 4 (3) ◽  
pp. 183-194
Author(s):  
Ahmad Zaky Zamani
Keyword(s):  
Panel Data ◽  
Trade Openness ◽  
Fixed Effect ◽  
Institutional Factors ◽  
Tax Revenue ◽  
Key Factors ◽  
Tax Collection ◽  
System Gmm ◽  
Revenue Collection ◽  
The World

Despite the fact that majority of countries in the world rely heavily on tax revenue, there is a vast difference in terms of tax collection performance. This study reassessed several structural, economic, demographic and institutional factors that potentially explain the variation. We employ pooled OLS, fixed effect and system GMM estimations to analyze a panel data of 161 countries for 15 years spanning from 2002 to 2017. Our findings confirmed that level of development and investment are among key factors that leads to revenue improvement. It is very likely that such a relationship has two-way directions. Other factors such as trade openness, inflation, share of agriculture and national resources in the economy, population, and governance, cannot be downplayed despite its mixed inferences.

scholarly journals Analysis of Revenue Potential and Revenue Effort in Developing Asian Countries

2012 ◽  
Vol 51 (4II) ◽  
pp. 365-380
Author(s):  
Attiya Y. Javid ◽  
Umaima Arif
Keyword(s):  
Developing Countries ◽  
Tax Evasion ◽  
Large Body ◽  
Tax Revenue ◽  
Reform Process ◽  
Public Expenditures ◽  
Budget Deficits ◽  
Tax Collection ◽  
Revenue Collection ◽  
Basic Infrastructure

Countries around the world are increasingly recognising that the effective revenue system is the most important factor for economic development. Factors effecting revenue potential measured as the revenue to GDP has been one of the most important issues that concerns to policy-makers from last three decades. Many developing countries face difficulties in generating sufficient revenues for public expenditure. In some countries budget deficits and the unproductive use of public expenditures have narrow the vital investments in both human resources and basic infrastructure that are necessary for providing base for sustainable economic growth and development. Too much dependence on foreign financing may cause problems of debt sustainability; therefore developing countries will need to depend substantially on domestic revenue generation. There is a large body of literature on tax revenue potential in developing countries [Bahl (1971); Tanzi (1987); Leuthold (1991); and Stotsky and Mariam (1997); Gupta (2007)]. However, there is few studies that examine institutional and governance quality as a factor influencing tax collection and tax revenue potential. According to Tanzi and Davoodi (1997) and Gupta (2007) these factors are responsible for low tax collection in developing countries by allowing citizens inappropriate tax exemptions and enabling tax evasion due to bad tax administration. Therefore, a precondition for ensuring adequate revenue collection is a legitimate and responsive institutions following the rule of law with control on corruption and having high quality bureaucracy to administer. Studies also confirm that a strong political will to reform is required for successful reform process [Bird (2004)]. Alm, et al. (2003) suggest that tax records of countries are reflection of their political or societal institutions.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

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 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 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 Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai

2020 ◽  
Vol 2 (2) ◽  
pp. 201-208
Author(s):  
Kartika Dewanty Sitepu ◽  
Marlina Marlina ◽  
Jelly Leviza
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Secondary Data ◽  
Field Studies ◽  
Third Parties ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
The Public ◽  
Data Field

This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.

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