scholarly journals WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT

2015 ◽  
Vol 29 (3) ◽  
Author(s):  
Wihana Kirana Jaya ◽  
Anggi Rahajeng ◽  
Indra Bastian
Keyword(s):  
Law Enforcement ◽  
Big Bang ◽  
Institutional Transformation ◽  
Tax Revenue ◽  
Tax Administration ◽  
Tax System ◽  
Governing Body ◽  
Expected Performance ◽  
Service Assurance ◽  
Ministry Of Finance

A reform of tax administration in Indonesia has been carried out in several stages from 1983to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governingbody in Indonesia, which has still has not managed to meet the tax revenue target (reflectedthrough a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties inreaching the target and demonstrating the expected performance. The goal of this paper is tostress the needs of institutional transformation in DGT. By using the Williamson Model, thisstudy focuses on evaluating the DGT institutionally and creating an alternative institutionaltransformation of the DGT. The international and domestic results of ascertaining bestpractices conclude that the DGT needs to change gradually, not with a ‘big bang’, and byproviding the more flexible authority by remaining in the structure of Traditional Departmentor Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organizationstructure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers allthe systems of taxation such as service, assurance, law enforcement and supporting roles.Keywords: tax governing body, Indonesian DGT (DGT), institutional transformation, williamson model

scholarly journals WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT

2015 ◽  
Vol 29 (3) ◽  
Author(s):  
Wihana Kirana Jaya ◽  
Anggi Rahajeng ◽  
Indra Bastian
Keyword(s):  
Law Enforcement ◽  
Big Bang ◽  
Institutional Transformation ◽  
Tax Revenue ◽  
Tax Administration ◽  
Tax System ◽  
Governing Body ◽  
Expected Performance ◽  
Service Assurance ◽  
Ministry Of Finance

A reform of tax administration in Indonesia has been carried out in several stages from 1983to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governingbody in Indonesia, which has still has not managed to meet the tax revenue target (reflectedthrough a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties inreaching the target and demonstrating the expected performance. The goal of this paper is tostress the needs of institutional transformation in DGT. By using the Williamson Model, thisstudy focuses on evaluating the DGT institutionally and creating an alternative institutionaltransformation of the DGT. The international and domestic results of ascertaining bestpractices conclude that the DGT needs to change gradually, not with a ‘big bang’, and byproviding the more flexible authority by remaining in the structure of Traditional Departmentor Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organizationstructure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers allthe systems of taxation such as service, assurance, law enforcement and supporting roles.Keywords: tax governing body, Indonesian DGT (DGT), institutional transformation, williamson model

scholarly journals The Tax Revenue in Iraq Between the Efficiency of Tax Administration and the Elements of the Success of the Tax System

2017 ◽  
Vol 1 (2) ◽  
pp. 53-73
Author(s):  
.Mohamed Helou Daoud Al-Khorsan ◽  
Hana Ali Hussein Al-Quraishi ◽  
Ziad Taher Mohamed Ali
Keyword(s):  
Fiscal Policy ◽  
Tax Revenue ◽  
Tax Administration ◽  
State Budget ◽  
Tax System ◽  
Economic Changes ◽  
Tax Revenues ◽  
Political Ideas ◽  
Modest Contribution ◽  
The Impact

There is growing interest by governments in different systems of government in which political ideas which it believes, taxes as instruments of fiscal policy, seeking to achieve through which political, social and economic goals as well as "financial targets, as the tax policy formulated objectives and plans its revenues consistently and harmony with the objectives of economic policy in general, In the context of the tax reform, different countries have resorted to the search for possible alternatives to maintain a financially, economically and socially effective fiscal policy. Iraq should not be different from these countries. It establishes a fiscal policy to achieve tax revenues by activating the role of the tax system to strengthen the budget in the light of economic changes and financial crises in recent years, The main reason for the need to activate the tax system in Iraq is the very modest contribution of tax revenues within the state budget, To address the reasons for the low contribution of tax revenues it is necessary to identify the elements of the success of the tax system and discuss the tax revenue in two aspects The level of general headquarters and branches on the one hand, and knowledge the facilities or obstacles which is provided by the tax system   to increase the proceeds of the receipt of the other, and finally reach the reform of the tax system, which we find an important requirement for the reform of the Iraqi financial and economic system in this time, In this context, the study deals with the tax revenues in Iraq as planned by the tax administration in accordance with the statistics of the tax administration and then identify the impact of the tax system in making the proceeds low for public revenues.

Buoyancy Estimates of Malaysia's Tax System 1961 – 1998

2020 ◽  
Author(s):  
Jeyapalan Kasipillai ◽  
Muszafarshah Mohd. Mustafa
Keyword(s):  
Income Growth ◽  
Tax Revenue ◽  
Tax Law ◽  
Tax Administration ◽  
Consumption Tax ◽  
Tax System ◽  
Change Over Time ◽  
Indirect Taxes ◽  
Over Time

Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy. Tax buoyancy measures the responsiveness of tax revenue to income growth. Previous studies have assumed a constant buoyancy estimate for the period under study and hence applied a double-log tax model (Mansfield, 1972; Choudhry, 1975; Byrne, 1983). In practice, however, tax buoyancies may change over time due to inflation, changing tax bases, improved tax administration and stricter enforcement of tax law by revenue authorities.   This study uses the Box-Cox tax model which allows the determination of inter-temporal tax buoyancies for the period 1961-1998. The results obtained revealed a steady decline in buoyancy estimates of less than one for both direct and indirect taxes implying inefficiencies in the tax system. Suggestions are made to revamp the current tax system by integrating existing indirect taxes such as sales and service tax into a single broad-based consumption tax.

scholarly journals Law Enforcement for Tax Reporters That Are Not Based On Actually Transactions through Electronic Taxes (E-Tax)

2020 ◽  
Vol 2 (3) ◽  
pp. 102-108
Author(s):  
Eddy R
Keyword(s):  
Law Enforcement ◽  
Criminal Law ◽  
Public Spending ◽  
Administrative Law ◽  
The State ◽  
Tax Revenue ◽  
Tax Law ◽  
Tax Administration ◽  
Applicable Law

This research is focused on aspects of law enforcement, especially in the area of tax law. In addition, the study examines the process of tax law enforcement which tends to emphasize criminal law rather than administrative law. This research was conducted using normative juridical methods which are based on primary legal materials. The results showed that emphasizing the criminal aspect in enforcing tax law would only jeopardize the main purpose of tax administration in collecting tax revenue that is very much needed for public spending. The results of this study are The tax law in Indonesia is regulated in Article 23A of the 1945 Constitution which reads: "Taxes and other levies that are coercive for the purposes of the state are regulated by Law." So the tax law is a compulsory citizen obligation, where the arrangement is submitted to the state in accordance with applicable law.

scholarly journals Penerapan Kebijakan Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor di Kota Jakarta Selatan Tahun 2019

2020 ◽  
Vol 3 (1) ◽  
pp. 18-26
Author(s):  
Bhakti Nur Avianto
Keyword(s):  
Law Enforcement ◽  
Public Interest ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Provincial Government ◽  
Tax Revenue ◽  
Tax Administration ◽  
The Public ◽  
City Area

The Provincial Government of DKI Jakarta issued Governor Regulation Number 3 of 2018 concerning the elimination of tax administration sanctions (sunset policy) or better known to the public by bleaching. The end of 2019 there were still PKB and BBN arrears, particularly in the South Jakarta City area reaching 15 billion. The results showed the realization of motor vehicle tax revenue of Rp 115,917,771,730, - there was a reduction of Rp 108,247,742,466, - meaning there were still motor vehicle tax arrears of around 7.5 billion. This problem arises because the socialization of bleaching information is still not optimal, the low public interest in the program, and the low tax compliance. This statement emerged from the results of a survey of respondents who stated that the responsive attitude to the sunset policy reached 88.5%, of which 47.9% stated the respondents agreed to the policy of eliminating motor vehicle administration sanctions but they had not used it, in other words, the sunset policy make public interest to obey pay taxes increases. So that the important role of the DKI Jakarta Regional Tax and Retribution Agency (BPRD) will immediately improve tax administration, improve services, systematically and continuously educate taxpayers and ensure law enforcement.

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.

scholarly journals Glosa do wyroku Wojewódzkiego Sądu Administracyjnego we Wrocławiu z dnia 23 sierpnia 2017 roku, I SA/Wr 524/17

2018 ◽  
Vol 22 ◽  
pp. 137-150
Author(s):  
Karolina Korzyb
Keyword(s):  
Legal Regulation ◽  
Accurate Solution ◽  
Economic Situation ◽  
Tax Administration ◽  
Administrative Discretion ◽  
Tax System ◽  
Tax Relief ◽  
Complex Process

GLOSS TO JUDGEMENT OF THE VOIVODESHIP ADMINISTRATIVE COURT OF WROCŁAW OF 23 AUGUST 2017, CASE NO. I SA/WR 524/17The judgement of the Voivodeship Administrative Court of Wrocław of 23 August 2017, case no. I SA/Wr 524/17, commented in this gloss, refers to problem of interpretation general clauses in discretional decisions of tax administration organ regarding grant tax relief, such as arranging instalments to pay. In commentor’s opinion, arguments given by the Court should be criticised due to its laconism about administrative discretion, content of general clauses and ignorance of tax authority’s breach of procedure. The author compares those arguments with some juridical doctrine and court jurisdiction and suggests more accurate solution for that case. This paper has significant meaning in understanding a complex process of proper application of legal regulation involving general clauses. It is especially important in demanding cases for the whole tax system and individuals in such a difficult economic situation as the possibility of giving tax relief upon the taxpayer’s request. 

scholarly journals The Effect of Corruption and Governance on Tax Revenues

2010 ◽  
Vol 49 (4II) ◽  
pp. 405-417 ◽  
Author(s):  
Tahseen Ajaz ◽  
Eatzaz Ahmad
Keyword(s):  
Developing Countries ◽  
Tax Evasion ◽  
Policy Framework ◽  
Tax Revenue ◽  
Tax Administration ◽  
Public Officials ◽  
Revenue Generation ◽  
Quality Of Governance

Developing countries are typically unable to generate sufficient amount of revenue from taxation because these countries face a number of institutional problems in the process of revenue generation. One of the main problems is corruption in tax administration. The two important components of revenue generation are tax administration and tax system reforms [Brondolo, et al. (2008)]. The main objective of these is to increase the efficiency of tax administrations, specifically by reducing corruption and tax evasion. The second main problem of low revenue generation is political instabilities in developing countries. One of the important characteristics of political instability is unstable and governments and, hence, incoherent policy framework, which hinder in the process of long-term reforms in the system. The quality of governance as a whole is also relevant in this context. It is widely agreed that the presence of tax evasion and corruption of public officials is a social phenomenon that can significantly reduce tax revenue and seriously hurt economic growth and development.

scholarly journals Modernization of tax structure in Kosovo

2015 ◽  
Vol 1 (1) ◽  
pp. 149
Author(s):  
Remzi Smajli
Keyword(s):  
Local Level ◽  
Tax Administration ◽  
Tax Structure ◽  
System Transformation ◽  
Tax Base ◽  
Tax System ◽  
Power Efficient ◽  
Fiscal System ◽  
Economic Balance ◽  
The Right

An advantage in stabile economic balance in different countries is undoubtedly the form of fiscal system. Transformation towards modernization of the tax administration can undoubtedly bring favor the development of the economy with special emphasis on small business and middle. Fundamental changes that must occur in the tax structure redistribution of the tax burden and broaden the tax base. However leaders in this area requires special attention because this hypothesis is quite challenging because of the possible consequences. The main directions should have the right tax policy orientation; change in structure between direct and indirect taxes and tax structure right from the central or local level decentralization of tax power. Efficient functioning of the tax administration services and providing suitable conditions for fulfillment by taxpayers is the challenge of the tax system in Kosovo. One of the prerequisites of the efficiency of the tax system, in addition to organizational activities is the provision of modern information system, on which the tax administration of Kosovo should be on the cutting edge. This will simultaneously be the topic of discussion in my next paper for the Conference

scholarly journals Efficiency of road tax in the tax system of the Czech Republic

2012 ◽  
Vol 60 (2) ◽  
pp. 17-24 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Total Expenditure ◽  
Tax System ◽  
The Czech Republic ◽  
Administrative Costs ◽  
Average Value ◽  
Group A ◽  
Ministry Of Finance ◽  
Definition Of ◽  
Specific Number

The paper deals with the efficiency of road tax in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2009. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of road tax. Direct measurement of administrative costs is done by using the method called the method of recounted worker which classifies employees of local tax authorities in separate groups and assigns each group a specific number of employees for each reference road tax using the conversion factors. Then it defines the total expenditure of local tax authorities using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of road tax receipts. It can be said from obtained results that direct administrative costs of road taxes are higher, especially if the Ministry of Finance (2004) states that the average direct administrative costs of the tax system in the Czech Republic reach about 2 %. The results achieved in individual surveyed years are for road tax in relation to the reported average value of direct administrative costs of the tax system in the Czech Republic, increased on average by about 1.96 percentage point. Finally, the results of measurements indicating the proposed amendment are discussed.

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