scholarly journals Penerapan PP 46 Tahun 2013: Adilkah Peraturan ini bagi Pelaku Usaha Mikro Kecil dan Menengah (UMKM)?

2019 ◽  
Vol 2 (1) ◽  
pp. 33
Author(s):  
Dianila Oktyawati
Keyword(s):  
Economic Development ◽  
Qualitative Analysis ◽  
Income Tax ◽  
Government Regulation ◽  
The State ◽  
Profit Margin ◽  
State Budget ◽  
State Revenue ◽  
Tax Revenues ◽  
One Year

Taxes are the largest source of state revenues. This is indicated in the State Budget of Revenue and Expenditure (APBN) in 2017 that the target of state revenue from the tax sector is 85.6%. In Indonesia, UMKM is the most developed business in terms of its number. The existence of UMKM plays an important role in people's economic development in a country and has the potential to improve people's welfare. One of the government's efforts to increase tax revenues from the MSME sector is the enforcement of Government Regulation No. 46 of 2013. PP 46/2013 on income tax on income from businesses received or obtained by taxpayers who have certain gross revenue. Gross revenue is less than Rp 4,8 billions, - in one year. This study aims to test the fairness of the application of PP 46 on MSMEs. The analysis used is descriptive qualitative analysis. The results of this study indicate that the application of PP No. 46 is simple, easy to apply for MSMEs. But this PP is not fair. It only benefits the MSME group which has a profit margin of above 8% of the gross revenue, otherwise if the profit margin is below 8% it will be detrimental to the MSMEs. This caused in the calculation of PP 46 calculated from gross revenue, not profit, meaning if the company gets a little profit or even suffered losses will be taxed not from gross circulation. In addition, this PP also does not pay attention to the number of dependents (PTKP) in counting taxes for individual MSMEs perpetrators.

scholarly journals Modelling Elasticity of Non‑Oil Tax Revenues to Oil Price Changes: is There U‑Shaped Association? Evidence from Azerbaijan

2019 ◽  
Vol 67 (3) ◽  
pp. 799-810
Author(s):  
Khatai Aliyev ◽  
Altay Ismayilov ◽  
Ilkin Gasimov
Keyword(s):  
Income Tax ◽  
Scientific Evidence ◽  
Great Influence ◽  
Policy Decision ◽  
Threshold Level ◽  
The State ◽  
Oil Price ◽  
State Budget ◽  
Price Changes ◽  
Tax Revenues

Oil price changes has a great influence on the behaviour of firms in oil exporting countries which displays itself in amount of non‑oil tax receipts of the state budget. Employing FMOLS, DOLS, and CCR cointegration methods for 2001Q1–2015Q4, the study aims to analyse how oil price changes affects non‑oil tax revenues in Azerbaijan. Empirical results altogether provide strong scientific evidence that there is U‑shaped causality from oil price changes to total non‑oil tax revenues , corporate income tax receipts and labour income tax payments , and inverse U‑shaped to non‑oil VAT revenues of the state budget. Results show that firms face with the trade‑off between “produce‑and‑sell” and “import‑and‑sell” as oil price rises. In case of higher price than the threshold level, companies prefer the latter choice. Research findings are highly useful for the public policy decision‑makers in resource rich economies.

scholarly journals Tax regulation of socio-economic development

2020 ◽  
pp. 147-155
Author(s):  
Valeriy Koroviy
Keyword(s):  
Economic Development ◽  
Tax Policy ◽  
The State ◽  
Regulation Mechanism ◽  
State Budget ◽  
Tax Revenues ◽  
The Social ◽  
Socio Economic Development ◽  
The Impact ◽  
Tax Regulation

Relevance of research topic. Tax regulation is a key factor in ensuring economic development and social stability through a balance of fiscal and stimulus functions. The sources of accumulation of funds of financial resources are the taxes in various forms, which is provided by the fiscal function. The priority is represented by the formation of strategic goals of tax policy to achieve the goals of public financial management. It is necessary, under the current conditions, to improve the structure of tax revenues of the budget. Formulation of the problem. Further development of provisions for the development of a tax regulation mechanism will provide an opportunity to increase the degree of adaptability of the impact of taxation on the socio-economic environment. Important priorities in the activities of fiscal authorities are to improve the quality of the mechanism of tax administration, improving the model of the state tax risk-management. Analysis of recent research and publications. The development of the mechanism of tax regulation was considered by foreign scholars, in particular, A. J. Auerbach, R. M. Byrd, E. M. Zolt, J. Mehon, A. Laffer, J. Friedman, V. Tanzi. Their work reflects the importance of tax regulation to ensure progressive socio-economic development over the past decades. L. Lysyak, A. Mazaraki, M. Kuzhelev, A. Nikitishin, V. Makogon, L. Sidelnikova, I. Chugunov and other Ukrainian scientists have developed a concept for implementing of the tax policy in Ukraine in the context of economic system transformation. Selection of unexplored parts of the general problem. The mechanism of the tax regulation of socio-economic development needs further research. An important task of the state is to increase the effectiveness of fiscal incentives. The aim of the article is to improve the mechanism of formation and implementation of the mechanism of tax regulation of socio-economic development of the country in terms of structural changes in the financial system. Research methodology. The system approach and the method of comparative analysis, synthesis, logical approach and method of scientific abstraction are used. Techniques of statistical analysis were used in the study of the peculiarities of tax revenues and fees to the State Budget of Ukraine. Results of work. An analysis of the impact of the tax revenues on the dynamics of economic development for the period 2011-2019 was performed. The dynamics and the specific weight of the overpayment of the taxes and fees to the State Budget of Ukraine are studied. The directions of improvement of the system of tax administration are offered. Suggestions for improving the tax regulation mechanism are substantiated. Conclusions. Tax regulation is a very effective lever of influence on the dynamics of economic development and the social stability. At the center of the institutional mechanisms of its implementation is a set of redistributive relations regarding the social product. The development of the provisions for forecasting and planning of the tax policy measures in the context of globalization will provide an opportunity to increase the adaptability of the impact of tax regulation on economic development. In order to improve tax regulation in the formation of budget revenues, it is advisable to improve the quality of forecasting macroeconomic indicators of the country's development and planning of the tax revenues, and to increase the effectiveness of mechanisms for collecting and preventing the growth of tax debt. It is quite important and relevant to ensure a balanced tax policy, which should be based on a systematic approach to the interaction of the components of tax relations, taking into account the principles of fiscal sufficiency, neutrality, stability and cost-effectiveness of taxation.

scholarly journals Assessing the Personal Income Tax as a Fiscal Indicator

2021 ◽  
Vol 2 (517) ◽  
pp. 279-285
Author(s):  
I. V. Hnydiuk ◽  
◽  
L. V. Umanets ◽  
T. V. Goncharenko ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Tax Administration ◽  
Cash Income ◽  
Personal Income Tax ◽  
State Budget ◽  
Tax Revenues ◽  
Real Value ◽  
Fiscal Efficiency

The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the relevant criteria. The results of the research once again testify to the fact that the most important role of personal income tax consists in regulating the cash (income) of the population and stimulating the use of labor force, as well as in being a significant source of income to the Consolidated Budget of Ukraine. To disclose the topic of the research, the authors calculated the fiscal significance of personal income tax in terms of the State budget, which tends to increase and the fiscal significance of personal income tax in terms of the GDP of the State. Also, the analysis of the efficiency of collecting tax revenues using a number of coefficients, one of which is the coefficient of personal income tax collection, is carried out. Having estimated the mobilized amount of personal income tax revenues and tax revenues to the budget from the planned ones, it is proved that the efficiency of personal income tax administration is quite significant and close to 1. That is, the level of expenditures of the population for the maintenance of apparatus of the State Tax Service of Ukraine decreases at a faster pace than the population itself, which can be considered as a positive point. As result of the carried out analysis of the fiscal efficiency of personal income tax, it is concluded that the tax administration under a certain system of implemented tax decisions is deteriorating, and the fiscal significance of personal income tax in both the State’s budget and GDP is reducing, while the real value of revenues from this tax is decreasing. Assessing the efficiency of personal income tax according to the above indicators will allow to more accurately plan the receipt of this tax to the budget, will facilitate in the development of measures to improve the regulatory and fiscal action of personal income tax, eliminate deficiencies in the taxation mechanism, form a rational structure of tax revenues to the budget, and contribute to the development of an efficient tax policy.

scholarly journals Scenario approach in forecasting tax revenues of the state budget of Ukraine

2019 ◽  
Vol 3 (3) ◽  
pp. 27-34
Author(s):  
Valentyna Martynenko
Keyword(s):  
Time Series ◽  
Income Tax ◽  
Value Added ◽  
Business Environment ◽  
The State ◽  
State Budget ◽  
Excise Tax ◽  
Tax Revenues ◽  
Macroeconomic Indicators ◽  
Scenario Approach

Introduction. State revenue management stands first in the areas of government regulation, which is provided by the regulation of fiscal policy. It is achieved by optimizing the amount of nationwide taxes and their tax rates, with the least amount of tax evasion. It is also important to ensure the implementation of the budget process, which is based on budget planning and forecasting, the effectiveness criterion of which is the reliability of the forecast. The compulsory component of extrapolation of time series – the most used forecasting method – is the scenario approach, so the research of possibilities of its implementation is relevant. Aim and tasks. The aim of the article is to introduce a scenario approach in forecasting tax revenues of the state budget of Ukraine. The main tasks set to achieve this aim are: modeling the dependence of tax revenues on macroeconomic indicators; trend analysis and extrapolation of time series of macroeconomic indicators; development of forecast scenarios of state budget revenues from state taxes. Results. It is proved that comprehensive stimulation of the production of gross value added, especially in the sphere of material production, as a basis for economic growth, will have a positive impact on the growth of output of goods and services, as well as will provide an increase in the revenues from value added tax (VAT) and excise tax to the state budget. Provision at the state level of further growth of the minimum wage and the deployment of social programs, as well as stimulating the legalization of shadow incomes of individuals in order to stimulate incomes of the population will lead to revenue increase from the personal income tax to the state budget. Creating favorable conditions for doing business by creating a business environment free from corruption, legalizing the shadow income of legal entities in order to maximize the profit of gross profit, mixed income will lead to an increase in corporate income tax revenues and subsoil use fee to the state budget of Ukraine. Conclusions. Over the next 5 years, aggregate tax revenues to the state budget will increase, regardless of the forecast scenario. The largest contribution to tax revenue growth can be provided by excise tax. The dynamics of the remaining taxes will also be increasing. Because the extrapolation of time series and scenario analysis are applied and universal methods of forecasting, they can be used in forecasting tax revenues of both consolidated and local budgets of Ukraine. Prospects for further research of the author will be relevant to these areas.

scholarly journals The Effect of Revaluation, Inventory and Lease of State-Owned Assets on Optimization of Non-Tax State Revenue in Indonesia

2021 ◽  
Vol 8 (12) ◽  
pp. 587-596
Author(s):  
Tifany Citrayantie ◽  
Mediaty . ◽  
Aini Indrijawati
Keyword(s):  
Quantitative Research ◽  
The State ◽  
Public Welfare ◽  
Survey Method ◽  
State Budget ◽  
State Revenue ◽  
Tax Revenues ◽  
Tax State ◽  
The Republic ◽  
The Government

The Republic of Indonesia's state revenue is used for the state budget to achieve public welfare, where one component of state revenue is from non-tax state revenue. The government maximizes the use of state-owned assets to optimize non tax state revenue, so that it can support tax revenues in financing the state. The purpose of the study was to determine and analyze the effect of partially or simultaneously the revaluation, inventory, and lease of state-owned assets on the optimization of non-tax state revenue. This research is a quantitative research, using a survey method that uses an instrument in the form of a questionnaire. The conclusions are revaluation, inventory, and lease of state-owned assets partially positive and significant effect on the optimization of non-tax state revenue; and the revaluation, inventory and lease of state-owned assets simultaneously have a positive and significant effect on the optimization of non-tax state revenue. Keywords: [Non-Tax State Revenue, Revaluation, Inventory, Lease, State-Owned Assets]

scholarly journals PENERAPAN AKUNTANSI PPh PASAL 23 ATAS JASA AGEN PADA PT. AJB BUMIPUTERA 1912 CABANG MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Cicilia Luas ◽  
Treesje Runtu ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Analysis ◽  
Life Insurance ◽  
Income Tax ◽  
National Development ◽  
Vital Role ◽  
The State ◽  
Tax Revenue ◽  
State Budget ◽  
State Revenue ◽  
Total State

In the state budget of revenues and expenditures (APBN), it can be seen that the target of state revenue from the tax sector has increased from year to year. APBN 2016 shows tax revenue accounted for about 84% of  total state revenues as a whole. Therefore, Canit is said that taxes play a vital role in the financing of national development. Object in this research is PT. AJB BUMIPUTERA 1912 which is engaged in life insurance. The purpose of this study is to find out how the application of accounting PPh article 23 for servicesagent at PT. AJB BUMIPUTERA 1912 Manado branch. Method of data analysis used in this research is  discussing problem by colleting, elaborating, counting, and comparing a situation and explaining a situation so that can be drawn conclusion.Keywords:  accounting, income tax article 23

scholarly journals INDIVIDUAL INCOME TAX - AS AN INDICATOR OF SOCIO-ECONOMIC DEVELOPMENT OF REGIONS

2020 ◽  
Vol 8 (2) ◽  
pp. 21-25
Author(s):  
Sergei Simonov ◽  
Margarita Alexandrova ◽  
Olga Yutkina
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Income Tax ◽  
Comprehensive Analysis ◽  
Personal Income ◽  
Personal Income Tax ◽  
State Budget ◽  
Tax Revenues ◽  
Socio Economic Development ◽  
The Russian Federation

The article provides a comprehensive analysis of the structure and composition of taxes levied on the territory of Russia from individuals and on this basis it is concluded that personal income tax is the main tax paid by the population of the Russian Federation to the state budget. The study and comparison of the population and the level of their average wages with the volume of personal income tax revenues made it possible to establish a direct relationship between the growth of tax revenues and the level of socio-economic development of the regions. In the course of the study, the main problems of taxation of individuals were identified and promising directions for improving the collection of tax on personal income in the territory of the Russian Federation were proposed.

scholarly journals ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM)

2018 ◽  
Vol 2 (1) ◽  
pp. 18-26
Author(s):  
Haviz Taufik
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Oil And Gas ◽  
Small And Medium Enterprises ◽  
National Development ◽  
Advantages And Disadvantages ◽  
State Revenue ◽  
Tax Revenues ◽  
The Government ◽  
Oil And Gas Sector

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM?  After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.

scholarly journals Conceptual framework for the budgeting mechanism of the state’s social and economic development

2017 ◽  
pp. 77-88 ◽  
Author(s):  
Vasyl’ Demianyshyn
Keyword(s):  
Economic Development ◽  
Government Regulation ◽  
The State ◽  
State Budget ◽  
Social And Economic Development ◽  
Socio Economic Development ◽  
Budget Policy ◽  
Key Aspects ◽  
Budgeting Process

The article considers some approaches of domestic and foreign scholars to the interpretation of the concept of state’s budgeting mechanism. It involves the following: a set of types, forms, methods and means through which the state establishes budgetary relations; a number of forms, methods, instruments and tools of budgeting process and using budget resources; a practical model of implementation of the state budget policy; a set of tools and methods for government regulation of social and economic development of the state. It is proposed to interpret a budgeting mechanism of the state’s socio-economic development as a set of financial forms, methods, tools, and instruments which ensure a broad range of distribution and redistribution processes; the formation and use of a centralized fund of monetary resources; functioning of the budget system in general and implementation of the budget policy aimed at socio-economic development of the state. The budgeting mechanism of the state’s socio-economic development is viewed through ontological considerations. Taking into account some peculiarities of budgetary relations, two components are highlighted: the mechanism of budgeting process and the mechanism of using budget resources. It is found that the key aspects of functioning and the role of budgeting mechanism in regulating social and economic processes depend on a combination of elements of both components: methods, forms, tools and instruments. Similiarities and differences of financial and budgeting mechanisms of the state are outlined, which provide grounds for interpreting the budgeting mechanism as a special type of financial mechanisms.

scholarly journals ASSESSMENT OF THE EFFECTIVENESS OF THE MODERN TAX MECHANISM IN KAZAKHSTAN

2020 ◽  
Author(s):  
Б.Т. Аймурзина ◽  
Б.С. Есенгельдин ◽  
М.Ж. Каменова ◽  
B. Aimurzina ◽  
B. Yessengeldin ◽  
...  
Keyword(s):  
Economic Development ◽  
Tax Policy ◽  
Income Tax ◽  
Value Added ◽  
The State ◽  
Tax Revenue ◽  
State Budget ◽  
Economic Interests ◽  
Socio Economic Development ◽  
Tax Regulation

В статье отмечается, что на сегодняшний день комплексная система целей современного налогового механизма должна строиться с учетом иерархии доминантных потребностей общественного развития и обязательно учитывать финансовую природу и назначение налогов. Как показывает практика, главной целью налогового регулирования должно быть обеспечение оптимального социально-экономического развития общества. При обеспечении стратегических потребностей общества необходимо выделять фискальную, экономическую и социальную цели налогового регулирования. Авторами статьи рассмотрены вопросы совершенствования налогового механизма путем достижения научно обоснованного компромисса между экономическими интересами различных субъектов налоговой политики, обеспечивающего максимально эффективное в существующих условиях решение совокупности задач социально-экономического развития страны. Проведен анализ уровня налоговой нагрузки Казахстана, динамики поступлений налога на добавленную стоимость, корпоративного подоходного налога и индивидуального подоходного налога в доходную часть государственного бюджета за последние годы. Выделено, что основными направлениями совершенствования налогового механизма должны быть: обеспечение необходимого уровня поступления налогов в бюджетную систему страны, создание стимулов для увеличения налоговых поступлений, поддержание социального равновесия в стране налоговыми методами, создание справедливых условий и соответствующих стимулов для налогоплательщиков в различных экономических условиях, оценка эффективности налогового механизма на каждом этапе развития страны. The article notes that today the complex system of goals of the modern tax mechanism should be built taking into account the hierarchy of dominant needs of social development and must take into account the financial nature and purpose of taxes. As practice shows, the main goal of tax regulation should be to ensure optimal socio-economic development of society. When ensuring the strategic needs of the company, it is necessary to allocate fiscal, economic and social goals of tax regulation. The authors of the article consider the issues of improving the functioning of tax policy by developing and implementing measures to modernize the tax mechanism by achieving a scientifically based compromise between the economic interests of various subjects of tax policy, which provides the most effective solution to the set of problems of socio-economic development of the country in the existing conditions. Authors analyzed the level of the tax burden of Kazakhstan, the dynamics of receipts of value added tax, corporate income tax and individual income tax in the revenue part of the state budget in recent years. It is emphasized that the main directions of improving the tax mechanism should be: ensuring the necessary level of tax revenue in the country's budget system, creating incentives to increase tax revenues, maintaining social balance in the country by tax methods, creating fair conditions and appropriate incentives for taxpayers in various economic conditions, evaluating the effectiveness of the tax mechanism at each stage of the country's development. The article offers specific recommendations for improving the assessment of the state of the modern tax mechanism.

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