scholarly journals Mengulik Euforia Amnesti Pajak: Hukum-APBN-Utang-Pajak (Studi Kasus Kantor Pelayanan Pajak Pratama Kabupaten X)

InFestasi ◽  
2018 ◽  
Vol 14 (1) ◽  
pp. 57 ◽  
Author(s):  
Whedy Prasetyo
Keyword(s):  
Public Awareness ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Self Assessment ◽  
Mental Attitude ◽  
Tax Amnesty ◽  
The People ◽  
Job Opportunities ◽  
The Government

<p>This study aims to investigate Law. 11 of 2016 on Tax Amnesty dated July 1, 2016 which aims to increase tax revenues and encourage the transfer of assets abroad to the country (asset repatriation). A case study on Tax Office Primary Regency Xwith a qualitative approach is used in this study by showing the response of the presence of PSAK 70 on the Implementation of Asset Accounting (Treasures) and Liabilities (Debt) Tax Amnesty in a proportional perspective. The result is the growth of tax compliance in the motivation and mental attitude of the taxpayer through integrity, responsibility, discipline, accuracy, cooperation, honesty, visi onary, motivation and attitude to achieve tax functions as Budgeter, Regulern, Democracy, and Redistribution in tax amnesty. These four functions are a manifestation of the Law-APBN-Debt-Taxon tax realization targets, therefore tax is expected to be a form of public awareness (voluntary compliance) in contributingto the State through self assessment. Finally, the function of tax amnesty can be an economic tool for the welfare of the people, one of the sources of development financing, to encourage economic growth through the current development policy and it means to create job opportunities and other economic and business opportunities. So that the two parties between the government and WP have a synergistic relationship in recording and reporting the amount of taxes that become obligations, toward a fair tax revenue structure.</p>

scholarly journals Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

2016 ◽  
Vol 5 (2) ◽  
pp. 144
Author(s):  
Sari Zawitri ◽  
Elsa Sari Yuliana
Keyword(s):  
Tax Compliance ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Narrative Case Study ◽  
Policy Suggestions ◽  
Before And After ◽  
Research Problems ◽  
Gross Income ◽  
The Government

Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue. 

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 133
Author(s):  
Arif Nugrahanto
Keyword(s):  
Statistical Tests ◽  
Tax Compliance ◽  
Influential Factors ◽  
Assessment System ◽  
Tax Revenue ◽  
Linear Regression Method ◽  
Self Assessment ◽  
Compliance Behavior ◽  
The Government ◽  
The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

scholarly journals Program Pengampunan Pajak Di Indonesia: Peluang Dan Harapan Keberhasilannya

2016 ◽  
Vol 8 (2) ◽  
pp. 101-122
Author(s):  
Setiadi Alim Lim ◽  
Lilik Indrawati
Keyword(s):  
Tax Compliance ◽  
Tax Revenue ◽  
Large Role ◽  
Tax Base ◽  
Great Opportunity ◽  
Program Success ◽  
Tax Amnesty ◽  
Implementation Time ◽  
The Government

Tax amnesty program is one instrument that is used widely by the tax authorities  in many countries in order to increase tax revenue, broaden the tax base, improve tax compliance and other purposes. In addition to having a large role in increasing tax revenue, tax amnesty program also may be adversely affected as opposed to the benefits generated. Not all countries implement tax amnesty program success in implementing it. Experiences in the tax amnesty implementation in several countries showed that the program of tax amnesty are carried out several times and the implementation time was easily anticipated by the taxpayer generally not as successful if the program of tax amnesty is only a one-time, non-recurring and can not be anticipated time of its implementation by the taxpayer. In 2016 the Government of Indonesia to implement tax amnesty program that will be implemented starting on July 1, 2016 to March 31, 2017. After going through the analysis based on the experience of implementation of tax amnesty program conducted by several other countries can be predicted that the tax amnesty program implemented by the Government of Indonesia will be a success. Tax amnesty program implemented is estimated to have a great opportunity to meet the expectations of increasing tax revenue, broaden the tax base, improve tax compliance significantly. However, for the hope of repatriation of assets of the taxpayer from abroad into the country seems not to be able to meet expectations.

scholarly journals UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI

2018 ◽  
Vol 1 (1) ◽  
pp. 37-49
Author(s):  
Ida I Dewa A Manik Sastri ◽  
Luh Kade Datrini
Keyword(s):  
Public Awareness ◽  
National Income ◽  
Institutional Transformation ◽  
Tax Revenue ◽  
State Spending ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The World ◽  
The Government ◽  
State Revenues

On July 1, 2016, the Government established Law No. 11 of 2016 concerning Tax Amnesty. This law has been postponed several times, after tough discussions in the House of Representative (Dewan Perwakilan Rakyat – DPR) since 2015. The failure to achieve tax revenues over the past few years has triggered the enactment of this law. The government sees that tax revenues are still low due to a lack of public awareness in reporting taxes, even though the government in the last few years has relied heavily on state revenues from the results of tax revenues. The World Bank notes that Indonesia's tax ratio in 2014 was only 10.84% ​​of Gross Domestic Income, while the average tax ratio of countries in the world was 14.81%. So the level of tax collectibility in Indonesia is still very small, so it is quite heavy in supporting state spending. The purpose of this study was to find out the benefits of tax amnesty as an effort to stimulate national income, to find out the magnitude of the tax amnesty contribution in increasing state revenues, and analyze the influence of several factors in increasing tax revenue after tax amnesty. The implementation of tax amnesty that ended at the end of March 2017 was quite good. The results showed that the number of taxpayers participating in the tax amnesty were 974,058, the amount was still small compared to the potential tax in the country. The amount of state revenue from the Tax amnesty is 107 trillion from 1,104.9 total realized tax revenues in 2016. An important point that must be done immediately after the tax amnesty is the administration update related to data and information management with an integrated IT system with all stakeholders, coordination of tax law enforcement through examination, and institutional transformation.

scholarly journals Role of Tourism in Social Development - A Case Study of Mahabalipuram, Tamilnadu

2016 ◽  
Vol 2 (11) ◽  
Author(s):  
Dr. D. Antony Ashok Kumar
Keyword(s):  
Social Development ◽  
Tamil Nadu ◽  
Local Community ◽  
The People ◽  
Job Opportunities ◽  
Community People ◽  
The Government ◽  
Depth Interviews

Tourism plays a major role in social development of a place. Developing a location for tourism not only brings in more tourists but also has several inter related advantages. There are several problems and possibilities faced during the development of tourism in a place. Developing a location for tourism brings in more tourists. Since the tourists rate increase, food and accommodation for tourists has to be provided. The hotels and lodges are opened for the tourists through whom revenue can be generated. Moreover transport facilities for that place increases, which paves way for the place to become a perfect holiday destination. Once it gets identified as a tourist spot, the government takes efforts to make it environmental friendly and the tourist rates increase rapidly. The major factor which is required to be considered is because of the opening of hotels and lodges, more job opportunities are created for the people and local community people have an extended advantage of being the tour guide of the destination. This research paper focuses on the major tourist destination Mahabalipuram also called as Mahabalipuram located right on the coramandel coast very next to Bay of Bengal in Chennai, Tamil Nadu. During the Pallava dynasty in the 7th and 10th centuries, it was a well-known sea port and also has several arts, architectures, rock cut caves etc. The researcher feels that Mahabalipuram has seen a quick development socially as Tourism & handicraft industry provides several job opportunities to the people. Even the opening of several beach resorts and hotels increased the transport facilities and tourist rates. The researcher is undertaking a qualitative analysis by taking in depth interviews using questionnaires from the local community and workers there to know about the role of tourism in social development.

scholarly journals Case Based Reasoning Diagnosis Penyakit Difteri dengan Algoritma K-Nearest Neighbor

2018 ◽  
Vol 4 (3) ◽  
pp. 220 ◽  
Author(s):  
Chavid Syukri Fatoni ◽  
Friandy Dwi Noviandha
Keyword(s):  
Nearest Neighbor ◽  
Public Awareness ◽  
Public Knowledge ◽  
Case Based Reasoning ◽  
K Nearest Neighbor ◽  
K Nearest Neighbors ◽  
The Public ◽  
The People ◽  
The Government

Akhir tahun 2017, masyarakat Indonesia ramai dengan maraknya kematian pada anakanak dan orang dewasa akibat penyakit Difteri. Ditemukan sebanyak 12 orang meninggal dunia dari 318 kasus Difteri menurut catatan Dinas Kesehatan Jawa Timur. Padahal di tahun 2016 kasus Difteri di Jawa Timur tercatat sebanyak 4 orang meninggal dunia dari 209 kasus. Hal tersebut menjadi perhatian bagi pemerintah dan tercatat sebagai kejadian luar biasa (KLB). Kenaikan angka kasus Difteri ini disebabkan karena kurangnya kesadaran masyarakat akan pentingnya imunisasi. Semakin banyaknya kasus Difteri yang terjadi dan minimnya pengetahuan masyarakat tentang Difteri, maka dibutuhkan suatu sistem pakar yang mampu membantu masyarakat maupun pemerintah dalam mendiagnosis penyakit Difteri. Penelitian mengenai Difteri ini menggunakan metode algoritma K-Nearest Neighbour (K-NN) dimana dilakukan perhitungan similaritas pada kasus lama dengan kasus baru. Penelitian penyakit Difteri ini disempurnakan dengan menggunakan penalaran berbasis kasus atau Cased Based Reasoning (CBR) agar hasil diagnosis lebih akurat. Output dari penelitian ini yaitu berupa hasil diagnosa penyakit Difteri berdasarkan gejala-gejala yang dialami dengan hasil akurasi pengujiannya sebesar 95,17%.End of 2017, the people of Indonesia enlivened so many of deaths in children and adults due to Diphtheria. Found 12 people died from 318 cases of Diphtheria according to East Java Health Office records. Whereas in the year 2016 Diphtheria cases in East Java recorded and reported as many as 4 people died from 209 cases. It's of particular concern to government and is noted as an extraordinary event (KLB). The increase in the number of Diphtheria cases is due to a lack of public awareness of the importance of immunization. Increasing number of Diphtheria cases and the lack of public knowledge about Diphtheria, it needs an expert system capable of assisting the public and the government in diagnosing Diphtheria. This research on Diphtheria uses the K-Nearest Neighbors (K-NN) algorithm method in which a similarity case study in the old case with new cases is used. The research of Diphtheria disease is enhanced by using casebased reasoning or Cased Based Reasoning (CBR) to make the diagnosis more accurate. The output of this research is the result of diagnosis of Diphtheria disease based on the symptoms experienced by the result of the accuracy of the test is 95,17%.

scholarly journals The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance

2017 ◽  
Vol 9 (2) ◽  
pp. 176-183 ◽  
Author(s):  
Ramadhani Indah Sari ◽  
Dian Anita Nuswantara
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Model ◽  
Tax Amnesty ◽  
The People ◽  
Tax Relief ◽  
The Government

This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental sampling with slovin formula obtained 100 samples. This study was analyzed using partial least square with path analysis model. The results of this study indicate that the benefits of tax amnesty are perceived to affect tax compliance that service quality cannot moderate the relationship between the two. The conclusion in this research is the Taxpayer already feel confident will be abolished taxes that should be owed because they feel watered down and because get tax relief to be more obedient. Good service quality has been done by the Government and fiscal, but with the existence of taxpayer surge that follow the program Amnesty Tax in the last days so that makes Taxpayers feel less comfortable with the services that have been given.

GST - Sway On Small Scale Industries

2019 ◽  
Vol 118 (10) ◽  
pp. 365-372
Author(s):  
Jayanti.G ◽  
Dr. V.Selvam
Keyword(s):  
State Government ◽  
Tax Reform ◽  
Small Scale ◽  
Tax Revenue ◽  
Tax System ◽  
Goods And Services ◽  
Single Tax ◽  
The People ◽  
Indirect Taxes ◽  
The Government

India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017.  The concept of this reform is for a unified country-wide tax reform system.  Enterprises particularly SMEs are caught in a state of instability.  Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole.  The main basis of income to the government is through levy of taxes.  To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government.  As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure”   it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law.   The Indian tax system is classified as direct and indirect tax.   The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service.  The indirect tax on goods and services increases its price, this can lead to inflationary trend.  Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth.  Though indirect tax is a major source of revenue, it had lot of hassles.  To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

The Local Government of Kulon Progo Regency Innovation in Subduing Capitalism through Community Empowerment

2020 ◽  
Vol 4 (2) ◽  
pp. 229
Author(s):  
Muhammad Eko Atmojo ◽  
Helen Dian Fridayani
Keyword(s):  
Qualitative Method ◽  
Positive Impact ◽  
Community Empowerment ◽  
Case Study Approach ◽  
Study Approach ◽  
The Past ◽  
The People ◽  
District Government ◽  
The Government

Kulon Progo Regency is one of the districts that has many innovations, one of which is community empowerment in collaboration with a modern shop abbreviated as the shop name owned by the people (tomira). This research was motivated by the achievements of the Kulon Progo district government in carrying out development and innovation in the development of the Kulon Progo region by fully involving the Kulon Progo district community through community empowerment. This initiative was taken by the government of Kulon Progo Regency to improve community empowerment and protect the people of Kulon Progo Regency from various economic threats. Considering that in the past few years many modern shops have mushroomed in each district/city, so this is what makes Kulon Progo Regency move quickly to empower the community by collaborating between MSMEs or cooperative with modern shops. This study uses a qualitative method which case study approach. With the empowerment that has been done, the original products of Kulon Progo Regency or local products can be traded in modern stores so that local products in Kulon Progo Regency can compete with national products in these modern stores. The existence of such cooperation will indirectly improve the image of Kulon Progo Regency and lift the original products of Kulon Progo Regency. The lifting of the original products of Kulon Progo Regency will have a positive impact on the community, where indirectly the economy of the community will increase so that there will be prosperity for the community. Kabupaten Kulon Progo adalah salah satu kabupaten yang memiliki banyak inovasi, salah satunya adalah pemberdayaan masyarakat bekerja sama dengan toko modern disingkat nama toko yang dimiliki oleh masyarakat (tomira). Penelitian ini dilatarbelakangi oleh pencapaian pemerintah kabupaten Kulon Progo dalam melakukan pengembangan dan inovasi dalam pengembangan wilayah Kulon Progo dengan melibatkan sepenuhnya masyarakat kabupaten Kulon Progo melalui pemberdayaan masyarakat. Inisiatif ini diambil oleh pemerintah Kabupaten Kulon Progo untuk meningkatkan pemberdayaan masyarakat dan melindungi masyarakat Kabupaten Kulon Progo dari berbagai ancaman ekonomi. Menimbang bahwa dalam beberapa tahun terakhir banyak toko-toko modern telah menjamur di setiap kabupaten/kota, jadi inilah yang membuat Kabupaten Kulon Progo bergerak cepat untuk memberdayakan masyarakat dengan berkolaborasi antara UMKM atau bekerjasama dengan toko-toko modern. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus, dengan metode yang digunakan adalah dokumentasi. Dengan pemberdayaan yang telah dilakukan, produk asli Kabupaten Kulon Progo atau produk lokal dapat diperdagangkan di toko modern sehingga produk lokal di Kabupaten Kulon Progo dapat bersaing dengan produk nasional di toko modern ini. Adanya kerjasama tersebut secara tidak langsung akan meningkatkan citra Kabupaten Kulon Progo dan mengangkat produk asli Kabupaten Kulon Progo. Pencabutan produk asli Kabupaten Kulon Progo akan berdampak positif bagi masyarakat, di mana secara tidak langsung perekonomian masyarakat akan meningkat sehingga akan ada kesejahteraan bagi masyarakat.

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