Improving tax system effectiveness by tax administrating improving

2017 ◽  
Vol 1 (69) ◽  
pp. 105-110
Author(s):  
Yulia Shol ◽  
◽  
Alina Subaeva ◽  
Anna Kim ◽  
◽  
...  
Keyword(s):  
Tax System ◽  
System Effectiveness

scholarly journals Faktor-Faktor yang Mempengaruhi Kemauan Membayar Pajak WPOP di Kantor Pelayanan Pajak Pratama Gianyar

2019 ◽  
pp. 340
Author(s):  
Aswin Pringgandana ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Willingness To Pay ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Tax System ◽  
Analysis Technique ◽  
Tax Payers ◽  
System Effectiveness

The purpose this study is to determine the effect of awareness tax, knowledge and understanding of tax regulations, the effectiveness of tax system, the quality of tax services on the willingness to pay personal taxpayers. This research was conducted at KPP Pratama Gianyar. The population is individual taxpayer registered in KPP Pratama Gianyar as many 114,677 taxpayer with the amount of samples taken as 100 personal tax payers with incidental sampling technique by filling out the questionnaire. Analysis technique used multiple linear regression. Based on the results found that awareness tax, knowledge and understanding, tax system effectiveness, and quality of tax services have a positive and significant impact on the willingness to pay taxes. This shows that the higher level of awareness of paying taxes, knowledge and understanding of tax laws, the effectiveness of the tax system, the quality of tax services will be higher the willingness to pay taxes. Keywords: awareness, knowledge, understanding, effectiveness, service quality

scholarly journals Influence Tax Amnestypayment of Tax Compliance SMEs Batik Moslem In District Pekalongan

2018 ◽  
pp. 117
Author(s):  
Nurfani Arisnawati ◽  
Sri Khayati ◽  
Novia Zulfa
Keyword(s):  
Linear Regression ◽  
Random Sampling ◽  
Tax Compliance ◽  
Primary Data ◽  
Simple Linear Regression ◽  
Tax System ◽  
Tax Amnesty ◽  
Compliance Level ◽  
System Effectiveness ◽  
Positive Effect

This study aims to examine the effect of tax amnesty on taxpayer compliance level in paying taxes. The essence of the tax amnesty is tax forgiveness. This policy is expected to increase the willingness to pay taxes from taxpayers. This study uses primary data obtained with questionnaires for taxpayers at SMEs Batik Moslem in Dostrict Pekalongan by using random sampling systematically. This research analyzed data by using simple linear regression. The result of this research is tax amnesty have positive effect to the awareness of paying taxes, tax amnesty have positive effect to knowledge and understanding of taxpayer about taxation and tax amnesty not affect to perception about tax system effectiveness.

scholarly journals Analisis Pengakuan Nilai Aset dan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Sistem Akuntansi Berbasis Akrual

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Ika Novita ◽  
Rindu Rika Gamayuni ◽  
Farichah Farichah
Keyword(s):  
Test Validity ◽  
Primary Data ◽  
Validity And Reliability ◽  
Tax System ◽  
Factors Affecting ◽  
Normality Test ◽  
Using Data ◽  
System Effectiveness ◽  
Tax Regulation

This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towards the willingness of paying tax, the quality of taxpayer services towards the willingness of paying tax. The population in this research are individual taxpayer of MSME’s registered in the Pratama Kedaton and Teluk Betung Tax Office, Bandar Lampung. Sample are drawn with convenience sampling method. Data collected using questionnaire. The data uses in this research are primary data, and analysed using data quality test (validity and reliability test), classical assumption test (normality test, multicolinierity test, heteroscedasticity test), and hypothesis testing with multiple linier analysis. The result shows that there are many factors affecting the willingness of paying tax significantly are the awareness of paying tax and the quality of taxpayers services, and the tax regulation knowledge, perception of tax system effectiveness and the benefits percieved by taxpayers does not significantly affect the willingness of paying tax.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BATULICIN

2018 ◽  
Vol 4 (3) ◽  
Author(s):  
Halipah Halipah
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Quantitative Methods ◽  
Tax System ◽  
Factors Affecting ◽  
Analysis Techniques ◽  
Compliance Level ◽  
System Effectiveness ◽  
Tax Regulation

Abstract: This study aimed to determinee and analyze the factors affecting personal taxpayer compliance. The method used in this study is quantitative methods and data analysis techniques using multiple linier regression to determine factors affecting personal taxpayer compliance level. The results of this study indicate that (1) taxpayer awareness variables (X1) knowledge and understanding of tax regulation (X2) perceptions of tax system effectiveness (X3) tax service quality (X4) and tax sanctions (X5), significantly influence simultaneously taxpayer is compliance. (2) partially variable taxpayer awareness variables (X1) knowledge and understanding of tax regulation (X2) perceptions of tax system effectiveness (X3) tax service quality (X4) and tax sanctions (X5), (3) taxpayer awareness variables (X1) is the dominant variable affecting taxpayer is compliance. Keywords: taxpayer awareness variables, knowledge and understanding of tax regulation, perceptions of tax system effectiveness, tax service quality, and tax sanctions, taxpayer is compliance Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Batulicin. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan teknik analisis data menggunakan regresi linier berganda untuk mengetahui Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi. Penelitian dilakukan terhadap 100 orang wajib pajak orang pribadi usahawan. Hasil penelitian ini menunjukan bahwa (1) variabel Kesadaran Wajib Pajak (X1) Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan (X2), Persepsi atas Efektifitas Sistem Perpajakan (X3), Kualitas Pelayanan Aparat Pajak (X4), dan Sanksi Perpajakan (X5), berpengaruh signifikan secara bersama-sama (simultan) terhadap Kepatuhan Wajib Pajak. (2) secara parsial variabel Kesadaran Wajib Pajak (X1) Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan (X2), Persepsi atas Efektifitas Sistem Perpajakan (X3), Kualitas Pelayanan Aparat Pajak (X4), dan Sanksi Perpajakan (X5) berpengaruh  signifikan terhadap Kepatuhan Wajib Pajak. (3) Variabel Kesadaran Wajib Pajak (X1) merupakan variabel yang dominan mempengaruhi Kepatuhan Wajib Pajak. Kata kunci : Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan, Persepsi atas Efektifitas Sistem Perpajakan, Kualitas Pelayanan Aparat Pajak, dan Sanksi Perpajakan dan Kepatuhan Wajib Pajak

scholarly journals PENGARUH PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Rachmad Putra Ramadhan ◽  
Syaikhul Falah ◽  
Mariolin Sanggenafa
Keyword(s):  
Data Analysis ◽  
Willingness To Pay ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Tax System ◽  
Purposive Sampling ◽  
Independent Variables ◽  
System Effectiveness ◽  
Tax Regulation

This study aims to analyze and provide empirical evidence of the influence of independent variables, namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of thetax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City. Sampling method was used in this study is nonprobability sampling method with purposive sampling technique (intentional sampling) to determine the desired on target respondents. Respondents who are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regressionanalysis with SPSS 16.0 application. The result of this research shows that the variable of understanding of tax regulation does not affect the willingness of paying tax, the perception of tax system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect the willingness to pay taxes

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

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