scholarly journals The Authority Concerning the Collection of Groundwater Taxes After the Law No. 23 Year 2014 in the City of Surabaya

Yuridika ◽  
2020 ◽  
Vol 35 (3) ◽  
pp. 519
Author(s):  
Hendra Akbar Nugraha ◽  
Fikri Adiyasa Rosidin ◽  
Wimba Roofi Hutama ◽  
Muhammad Gaidy Wiratama
Keyword(s):  
Provincial Government ◽  
Assessment System ◽  
Self Report ◽  
Regional Government ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Local Taxes ◽  
Water Based ◽  
The City

Groundwater tax is a tax on the extraction and/or utilization of ground water. Based on Act No. 28 of 2009 concerning Local Taxes and Levies, Groundwater Taxes, the authority to collect taxes is carried out by the Municipality Government. Tax collection cannot be levied, what is meant by not being able to be bought is that the entire process of tax collection activities cannot be submitted to third parties. This provision shows that the groundwater tax collection system is a self-assessment system. The purpose of self-assessment is that taxpayers are given full trust to calculate, calculate, pay and self-report taxes owed. With this implementation, the Regional Revenue Service officers who become tax authorities are only tasked with overseeing the implementation of tax obligations by taxpayers. Tax collection cannot be levied, the authority to collect groundwater tax is given to the Provincial Government as stipulated in Act No. 23 of 2014 concerning Regional Government.

scholarly journals ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Trianita Putri ◽  
David P. E. Saerang ◽  
Novi S. Budiarso
Keyword(s):  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Laws ◽  
The Government ◽  
The City ◽  
Laws And Regulations

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).

scholarly journals ANALISIS POTENSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SEBAGAI SALAH SATU PAJAK DAERAH

AdBispreneur ◽  
2019 ◽  
Vol 3 (3) ◽  
pp. 273
Author(s):  
Suryanto . ◽  
Bambang Hermanto ◽  
Mas Rasmini
Keyword(s):  
Qualitative Approach ◽  
Assessment System ◽  
City Government ◽  
Land Values ◽  
Collection System ◽  
Self Assessment ◽  
Local Taxes ◽  
Target Set ◽  
The City ◽  
Depth Interviews

 This study aims to analyze the potential of Land And Building Transfer Tax (BPHTB) revenue which is one of the local taxes in the city of Bandung. This study uses a qualitative approach with descriptive methods. Data collection techniques are carried out by observation, in-depth interviews and literature studies. The results of the study show that the realization of BPHTB revenues every year always increases. However, the increase was not optimal, because in some periods the target set was not reached. The set target is not achieved because BPHTB is included in the self assessment system, namely a tax collection system that authorizes taxpayers to determine the amount of tax payable themselves. Many taxpayers who report their transactions are not in accordance with reality, so they report obligations smaller than they should be paid. Since 2016, the Bandung City Government has set a range of land values based on land value zones issued by the National Land Agency as the basis for imposing BPHTB. Penelitian ini bertujuan untuk mengalisis potensi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang merupakan salah satu pajak daerah yang ada di Kota Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan bahwa realisasi penerimaan BPHTB setiap tahunnya selalu meningkat. Namun peningkatan tersebut belum optimal, karena pada beberapa periode target yang ditetapkan tidak tercapai. Target yang ditetapkan tidak tercapai karena BPHTB termasuk ke dalam kelompok self assesment system yakni sistem pemungutan pajak yang memberi wewenang kepada wajib pajak untuk menentukan sendiri besarnya pajak terutang. Para wajib pajak banyak yang melaporkan transaksi mereka tidak sesuai realitanya, sehingga mereka melaporkan kewajiban lebih kecil dari seharusnya dibayarkan. Sejak tahun 2016, Pemerintah Kota Bandung menetapkan kisaran nilai tanah berdasarkan zona nilai tanah yang dikeluarkan Badan Pertanahan Nasional sebagai dasar pengenaan BPHTB.

scholarly journals EVALUASI PELAKSANAAN PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 22 WAJIB PUNGUT BUMN PADA PT. TELEKOMUNIKASI INDONESIA CABANG MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 83
Author(s):  
Romullo Matthew Salaki ◽  
Harijanto Sabijono
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
National Development ◽  
The State ◽  
Assessment System ◽  
Research System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
State Revenue

Taxation is the sector that produces the most in an effort to increase state revenue. Through taxation, Indonesia is better able to submit requests for national development and other sector allocations. The appropriate method used in the special tax sector is a tax collection system that memebri for taxpayers, collect, deposit, and report the tax payable to the state treasury. The purpose of this study was to study the Evaluation of the Implementation of Collection, Depositing and Reporting of Income Tax Article 22 Obligatory SOE Levies at PT. Telekomunikasi Indonesia, Manado Branch. This research uses a descriptive qualitative research system. The results of research at PT. Telekomunikasi Indonesia, Manado Branch, can be accessed by collecting, depositing, and reporting income tax PP 22 mandatory SOE levies using a self-assessment system that is a tax collection system that authorizes taxpayers in the regulation of applicable tax invitations.

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.

PERANAN MANAJEMEN PAJAK PENGHASILAN DALAM MEMINIMALKAN BEBAN PAJAK PENGHASILAN TERUTANG CV PCIW

2017 ◽  
Vol 1 (2) ◽  
pp. 56-65
Author(s):  
Christine Sada Meyranda Marpaung
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
The State ◽  
Assessment System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Tax Management ◽  
Management Functions ◽  
Tax Expense

Income tax is an expense that must be paid by the taxpayer to the State because of theincome that the taxpayer earns. For taxpayers, the amount of tax expense is as little aspossible. By utilizing the tax collection system which is a self assessment system,taxpayers can calculate their own income tax amount that must be paid to the State sothat the taxpayer's business arises to minimize the tax expense on income owed. Thepurpose of this research is to find out the taxpayer's efforts in minimizing the incometax payable which can be done by applying income tax management in accordance withits functions namely tax planning, tax organizing, tax leading and tax controlling. Inthis research, tax planning is carried out by the author by analyzing whether there arecosts that were previously not deductible to be deductible, analyzing whether there isincome that was taxable can be changed to non taxable. Tax organizing, tax leadingand tax controlling are tax management functions that support the effectiveness of theimplementation of income tax management in minimizing the income tax expense.

scholarly journals PENGARUH SIKAP WAJIB PAJAK PADA PELAKSANAAN SANKSI DENDA, PELAYANAN FISKUS DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS TERHADAP WAJIB PAJAK RESTORAN ORANG PRIBADI DI KOTA MANADO DAN DI KABUPATEN MINAHASA)

2016 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Anjeline Kodoati ◽  
Jullie J. Sondakh ◽  
Ventje Ilat
Keyword(s):  
Qualitative Research ◽  
Tax Reform ◽  
Oil And Gas ◽  
Tax Compliance ◽  
Assessment System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Local Revenue ◽  
Administrative Sanctions

Taxes are the largest revenue source in addition to oil and gas. In the era of Indonesia's tax reform, the tax collection system is set to a self-assessment system, which gives full trust to the taxpayer to calculate, pay, and report all taxes that become his obligations. One of the obstacles that may hinder the effectiveness of tax collection is tax compliance. This is happened in every region in Indonesia, including in the Manado City and Minahasa District, which has a decrease tendency of tax compliance since 2010 until 2014 based on the data from the Dinas Pendapatan Daerah Kota Manado (Local Revenue Office of Manado City) and Dinas Pendapatan Daerah Kabupaten Minahasa (Local Revenue Office of Minahasa District). As tax authorities, these offices tried to uphold the norms of taxation by applying administrative sanctions such as fines for taxpayers who are late paying taxes in accordance with the district’s legislation, but it has not been able to increase tax compliance in paying taxes. Therefore, this study is aimed to analyze the influence of the attitude of the taxpayer on the implementation of financial penalties on tax compliance, the service tax authorities on tax compliance, and tax awareness on tax compliance. By using qualitative research methods with multiple linear regression, this study concluded that the attitude of taxpayer on the implementation of financial penalties affect tax compliance, service tax authorities did not affect tax compliance, and awareness of tax affect tax compliance. Keywords : Tax Compliance, Tax Authorities, Tax Awareness.

scholarly journals IMPLIKASI UTANG PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2008 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN TERHADAP WAJIB PAJAK

FIAT JUSTISIA ◽  
2016 ◽  
Vol 9 (2) ◽  
Author(s):  
Tri Setiady
Keyword(s):  
Assessment System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Tax Assessment ◽  
Form System

The emergence of the tax debt based, First, Formal Doctrine. The emergence of the tax debt based on formal doctrine is a form of tax collection system based Oficial Assessment System. According to this doctrine the tax debt arose because of published the determination and tax assessment. Determination and tax assessments may include: tax collection letters, tax underpayment assessment letters, and additional tax underpayment assessment letters. Second, the emergence of tax debts based on the doctrine materil is a form system of collect a tax based on Self Assessment System. So the tax debts arise due to the tax law.Keywords: Debt Tax, the Repayment Tax Debt, Disputes Tax

scholarly journals ANALISIS SISTEM PENETAPAN PEMUNGUTAN DAN PENAGIHAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN MINAHASA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Christina Wowiling ◽  
Grace B. Nangoi ◽  
Dhullo Affandi
Keyword(s):  
Internal Control ◽  
Assessment System ◽  
The Self ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Application System ◽  
Metallic Mineral ◽  
Research Show ◽  
Laws And Regulations

            The purpose of this research is to analyze the adequacy of the system of stipulation, collection and collection of non-metal mineral and rock taxes in the Minahasa regency and whether they are in accordance with the applicable laws and regulations. The method used in this study is descriptive qualitative, namely analyzing the adequacy of the tax collection and collection system. At the Regional Tax and Retribution Management Agency (BPPRD), Minahasa Regency implemented a Non-Metal and Rock Mineral Tax collection system using the Self Assessment System where the taxpayer determines the amount of tax owed himself, this system has provisions for taxpayers to be active starting from counting, deposit and report the tax owed yourself. The results of the research show that the non-metal mineral and rock tax collection and collection system is running well and in accordance with the applicable laws and regulations. However, there are still inadequate internal control matters such as not using an application system that has been internally controlled and there are no rules related to integrity and ethical values.Keywords: Non-Metal Mineral and Metalliferous Mineral Tax Collection System, Non-Metallic Mineral and Stone Taxes

scholarly journals ANALISIS PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KOTA TOMOHON

2020 ◽  
pp. 1-7
Author(s):  
Sesilia Tiwow ◽  
Juliana Ohy ◽  
Bambang Hermanto
Keyword(s):  
Data Collection ◽  
Qualitative Approach ◽  
Assessment System ◽  
Tax Revenue ◽  
Literature Study ◽  
Self Assessment ◽  
Tax Collection ◽  
The City

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan pemungutan BPHTB di Kota Tomohon. Penelitian ini menggunakan metode deskriptif eksploratif dengan pendekatan kualitatif. Teknik pengumpulan data yaitu dengan melakukan wawancara dan  studi pustaka berupa realisasi BPHTB setiap tahun dan peraturan daerah tentang BPHTB yang berlaku. Di kota Tomohon, pemungutan pajak BPHTB berdasarkan Peraturan Daerah No. 2 tahun 2011 dan dilaksanakan oleh BPKPD Kota Tomohon dengan menggunakan sistem self assesment. Adapun dalam pelaksanaan pemungutan BPHTB ini tak lepas dari peran notaris/PPAT dan pihak kecamatan dalam hal ini camat sebagai PPATS. Tarif BPHTB yang dikenakan sebesar 5%.  Berdasarkan hasil penelitian menunjukan bahwa pemungutan BPHTB di kota Tomohon telah berjalan dengan baik, dapat dilihat dari realisasi BPHTB selama beberapa tahun terakhir yang melebihi target, namun adapun tahun tertentu yang sangat jauh dibawah target. Hal ini karena sifat BPHTB yang tidak memiliki potensi penerimaan pajak yang jelas dan menentu.   Abstract This study aims to determine how the implementation of BPHTB collection in Tomohon City. This research uses descriptive exploratory method with a qualitative approach. Data collection techniques are by conducting interviews and literature study in the form of the realization of the BPHTB every year and the regional regulations on BPHTB that are in effect. In the city of Tomohon, BPHTB tax collection is based on Regional Regulation No. 2 of 2011 and implemented by BPKPD Tomohon City using a self-assessment system. As for the implementation of this BPHTB collection, it cannot be separated from the role of the notary / PPAT and the sub-district party, in this case the sub-district head as PPATS. The BPHTB rate is 5%. Based on the results of the study, it shows that the collection of BPHTB in Tomohon City has been going well, it can be seen from the realization of BPHTB over the last few years that has exceeded the target, but there are certain years that are far below the target. This is due to the nature of BPHTB which does not have clear and definite tax revenue potential.  

scholarly journals PENGAWASAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH YANG DIPUNGUT MELALUI SISTEM SELF-ASESSMENT

2019 ◽  
Vol 4 (2) ◽  
pp. 93-107
Author(s):  
Rai Mantili ◽  
Putu Eka Trisna Dewi
Keyword(s):  
Assessment System ◽  
The Self ◽  
Conceptual Approach ◽  
Self Assessment ◽  
Tax Collection ◽  
Criminal Sanctions ◽  
Local Taxes ◽  
Warning Letter ◽  
Tax Audit ◽  
Administrative Sanctions

Local tax collection in Indonesia is carried out using the Official Assessment system and the Self-Assessment system. In the Self-Assessment system, all tax obligations are fulfilled by the taxpayer, Fiskus only supervises through audit procedures. The implementation of tax collection with this system really requires taxpayer compliance so that it is necessary to monitor the taxpayer's compliance. This raises problems regarding how to monitor compliance with the payment of local taxes collected through the self-assessment system. This paper uses a normative research method with a statutory approach and a legal conceptual approach. This paper concludes that the supervision of taxpayer compliance in paying taxes with a self-assessment system is carried out by examining taxpayers. The authority of the regional head to conduct audits and the obligation of taxpayers to cooperate in undergoing the examination is regulated in Article 170 of the Regional Tax and Retribution Act. The results of the tax audit are recorded in the audit report. Enforcement of regional tax law against taxpayers who do not comply begins with submitting a warning letter, if the warning letter is not heeded, it will be subject to administrative sanctions and criminal sanctions.

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