scholarly journals Analisis Persepsi Wajib Pajak UMKM Terhadap Peraturan Pemerintah No. 23 Tahun 2018

2019 ◽  
Vol 1 (4) ◽  
pp. 1687-1704
Author(s):  
Esi Rahmadini ◽  
Charoline Cheisviyanny
Keyword(s):  
Qualitative Method ◽  
Government Regulation ◽  
Statistical Data ◽  
Phenomenological Approach ◽  
Research Process ◽  
Assessment System ◽  
Self Assessment ◽  
Main Determinant ◽  
Tax Rate ◽  
Level Of Understanding

This study aims to analyze the understanding and perception of SMEs Taxpayers towards Government Regulation Number 23 of 2018 in Padang. This research is a qualitative method with a phenomenological approach. Data was collected through interviews, observation and documentation. Interviews were conducted on four types of SMEs Padang namely culinary, trade, services and handicraft industries with ten informants who fulfill their tax obligations according to Government Regulation Number 23 of 2018. The research process was carried out interactively and obtained meaning that was not measurable by statistical data and aims to explore various information in more depth and make it possible to get things implied. Data analysis is inductive and qualitative research. This study found that the level of understanding of taxpayers was not so good because most taxpayers only understand Government Regulation Number 23 of 2018 limited to a reduction in tax rate to 0.5%. The results also found that taxpayers welcomed the reduction in tax rate, the self assessment system was considered ineffective, the deadline and bookkeeping obligations were considered confusing for taxpayers. Government outreach is the main determinant of the implementation of Government Regulation Number 23 of 2018

scholarly journals Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi

2021 ◽  
Vol 2 (3) ◽  
pp. 209-221
Author(s):  
Dwikora Harjo ◽  
Novianita Rulandari ◽  
Aprilia Alfani ◽  
Raveedhan Syachlin
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Rate ◽  
Descriptive Research ◽  
The Government ◽  
Medium Enterprises

The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.

scholarly journals EVALUASI PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK ORANG PRIBADI TERTENTU PADA KANTOR PELAYANAN PAJAK PRATAMA PONDOK AREN

2019 ◽  
Vol 2 (1) ◽  
pp. 44-55
Author(s):  
Ambarwati Ambarwati
Keyword(s):  
Law Enforcement ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Assessment System ◽  
Self Assessment ◽  
Tax Rate ◽  
Information And Communication ◽  
High Level ◽  
Medium Enterprises

             Self assessment system of Indonesian taxation demands high level of taxpayers’ awareness and compliance in fulfilling tax liabilities in order to increase state revenue from taxation sector. The level of compliance could be increased through providing better service quality by the taxation office, which includes safety, comfort, and quick services, as well as law enforcement. This study is to determine whether there is influence understanding of tax laws, the tax rate and the principle of fairness on tax compliance, Micro, Small and Medium Enterprises after the enactment of Government Regulation No. 46 Year 2013.              Information and Communication Technology Utilization is influential to or delivered an impact on the increase of taxpayers’ obedience. this study uses descriptive types of qualitative research. Data has obtained by the interview for extensification and counseling, practitioners and tax academy as well as Business Development  Service (BDS) participants in Kantor Pelayanan Pajak  Pratama Pondok Aren. The result of this research indicates that the taxpayers’ awareness does not significantly influence on taxpayers’ compliance. Knowledge of taxation significantly affects on taxpayers’ compliance. Taxpayers’ attitudes significantly affect on taxpayers’ compliance.

scholarly journals ANALISIS KOREKSI FISKAL UNTUK MENGHITUNG PPH BADAN PADA PT. EMPAT TUJUH ABADI JAYA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Mesias Ridel Tulandi ◽  
Harijanto Sabijono ◽  
Sonny Pangerapan
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Assessment System ◽  
Financial Accounting ◽  
Corporate Tax ◽  
Self Assessment ◽  
Tax Rate ◽  
Income Statement ◽  
Tax Reporting ◽  
A Company

PT. Empat Tujuh Abadi Jaya is a company that is a taxpayer in the form of a body that has responsibility to calculate, deposit and report the tax payable that must be paid to the state based on self-assessment system that gives full trust to the taxpayer in reporting corporate tax. But there is a problem that will be faced in the payment of taxes. This is due to the fact that the financial statements in particular the income statements are different from the commercial profit referring to the Financial Accounting Standards while the fiscal profit refers to the applicable Taxation Law. This difference is simply in the presence of income and expenses recognized as income or expenses by the company but is not recognized by the tax and in the filling as the company does not pay attention to the fiscal correction in tax reporting. For that company must pay attention to fiscal correction / fiscal reconciliation so that the amount of corporate tax payable can be equal to tax. The purpose of this study is to determine the fiscal profit derived from the results of fiscal correction in commercial financial statements to determine the tax payable body. In this study, earnings obtained after the fiscal correction in the financial statements of Rp201,112,732.00 and profit before the fiscal correction of Rp181.510.720,00 for the calculation of corporate taxes using tarif 17 paragraph 2a with tarif 25% Act No. 36 of 2008 Tax The income of the company must pay the tax before it is made Rp45.377.680,00 for the corporate tax rate less attention to the Article 31 E fare with 50% discount from the normal tarif of 25% gross turnover Rp4.8.000.000.000,00 or below and up to Rp50. 000.000.000,00 billion got a discount. Gross circulation of PT. Empat Tujuh Abadi Jaya shall not exceed 4.8M amounting to Rp4,669,400,000.00, so the Company is permitted to use the rate of article 31 E.Keywords: Tax due, Income Statement, Fiscal Correction.

scholarly journals Taxing Policy Reconstruction Based on Justice Value to Encourage Industrial Competitiveness in the Global Era

2018 ◽  
Vol 1 (1) ◽  
pp. 161
Author(s):  
Amin Purnawan
Keyword(s):  
Value Chain ◽  
Assessment System ◽  
Self Assessment ◽  
Tax Rate ◽  
Small Business Development ◽  
Industrial Competitiveness ◽  
Global Era ◽  
Close Relationship ◽  
National Industry ◽  
Relationship Of

The study of trading will not be separated from the study of industry and investment, they have the close relationship of these three things in determining the competitiveness of a country, especially in the current pattern of global value chain (GVC) trading. The aims of this study are: (a) to analyze the urgency of increasing the competitiveness of national industry in the era of world free trade, and (b) to reconstruct taxation policies to promote industrial competitiveness in the global era. Tax reform should be able to improve competitiveness, and enthusiasm to invest for the investors. Due to growing business will increase tax revenue. The tax policy is very influential on industry, trade, and investment, because according to business people, tax is the biggest investment constraint, besides security, law, labor, regional autonomy, and smuggling issue. The reconstruction of taxation policies through the updating of tax laws includes: simplifying administrative procedures, raising taxpayer awareness, implementing a credible, accountable and consistent self-assessment system, tariffing adjustments to improve competitiveness, and expanding tax bases to increase state revenues. In order to improve competitiveness with other countries, it is necessary to put forward the principles of fairness and neutrality in tariff setting, and provide incentives for small business development. The structure of the prevailing tax rate is simplified in stages, planned, differentiated tariffs, and simplified layers intended to provide a more proportional tax burden for each taxpayer class.

scholarly journals Pelaksanaan Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) di Kota Denpasar

2021 ◽  
Vol 2 (3) ◽  
pp. 450-455
Author(s):  
Anak Agung Triana Putri ◽  
Ida Ayu Putu Widiati ◽  
I Wayan Arthanaya
Keyword(s):  
Government Regulation ◽  
Field Research ◽  
Assessment System ◽  
City Government ◽  
Verification And Validation ◽  
Self Assessment ◽  
Data Collection Technique ◽  
Legal Subjects ◽  
Article 5 ◽  
The City

Gaining authority regarding buildings and land arises as a result of changes that cover the events and activities of individuals or legal entities as legal subjects who are given the responsibility to have rights to land and buildings by active laws and regulations. The purpose of this research is to reveal the implementation of the collection of Customs for the Acquisition of Land and Building Rights (BPHTB) for the transfer of rights in Denpasar City as well as the obstacles and and efforts to solve problems in the implementation of the collection of BPHTB. The method used is empirical legal research with a case approach. The data collection technique was carried out by field research. The sources of legal data used are primary and secondary, then the data is analyzed systematically. The results of the research reveal that the collection of BPHTB in the city of Denpasar uses an online system that has been regulated in the regulation of the mayor of Denpasar number 17 of 2016 which is contained in Article 5 by depositing the amount of payment to the BPD bank and paying taxes in the city of Denpasar, using a self-assessment system. The Denpasar City Government Regulation in determining the selling value in buying and selling transactions is based on verification and validation in contrast to the self-assessment system, the results of verification and validation often get the selling value set by the Regional Revenue Service which is much more than the actual value.

scholarly journals IMPLEMENTASI PERATURAN PEMERINTAH NO 46 TAHUN 2013 PADA LAPORAN KEUANGAN WAJIB PAJAK BADAN DI MATARAM

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 144
Author(s):  
Henny - Henny
Keyword(s):  
Qualitative Method ◽  
Government Regulation ◽  
Financial Statements ◽  
Net Income ◽  
Tax Rate ◽  
Financial Report ◽  
Tax Payments ◽  
Cross Case Analysis ◽  
A Company

<p>This study aims to explain how the implementation of Government Regulation No. 46 Year 2013<br />Financial Report Corporate Taxpayers, especially UMKM in Mataram. This research is a case study.<br />Informants consisted of tax authorities, Tax Consultants and the taxpayer. Data analysis was carried<br />out with reference to the cross-case analysis. The method used is a qualitative method.<br />The conclusion of this study show that the presence of PP 46 of 2013 Financial Statements taxpayer makes<br />a real case. This is because the size of the net income of a person or business entity will not affect the<br />amount of tax to be paid, because the tax rate is calculated by multiplying directly against gross income, so<br />that the taxpayer does not have the opportunity to manipulate their tax payable. This will happen if the<br />counterparty of the taxpayer to report transaction activity that occurred or a company that had a turnover<br />taxpayer NPWP thus automatically tracked or known exactly amount. But if the counterparty of the<br />taxpayer is a small company that does not have a NPWP or have a NPWP, but do not obey the reporting<br />of the transaction, it makes the taxpayer makes financial statements that do not correspond to the reality.<br />That is to decrease the amount of profit, they set the gross turnover / turnover, cost of goods sold and<br />expenses incurred in the Profit / Loss them, so it will automatically shrink the number of tax payments.<br />The suggestion from this study is that the set of rules or policies that make government may have data on<br />the amount of circulation of business taxpayers can use to minimize the chances of non compliance<br />Taxpayers do with manipulating the Financial Statements. The suggestion from this study is that the set of<br />rules or policies that make government may have data on the amount of circulation of business<br />taxpayers and counterparties that can be used to<br />minimize non-compliance is opportunity for the taxpayer to manipulate the financial statements.</p>

scholarly journals Studi Perilaku Wajib Pajak Usaha Mikro Kecil Menengah di Kabupaten Gorontalo Utara

Al-Buhuts ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 108-122
Author(s):  
Afriana Lomagio
Keyword(s):  
Data Collection ◽  
Qualitative Method ◽  
Assessment System ◽  
The Self ◽  
Behavioral Accounting ◽  
Self Assessment ◽  
Interview Method ◽  
Lack Of Knowledge ◽  
Descriptive Qualitative

This research was conducted to analyze the behavior of UMKM Taxpayers in North Gorontalo District. The results of this study are expected to provide input and develop research in the field of accounting, especially in the field of taxation and behavioral accounting. This research uses descriptive qualitative method. There are four informants who were selected based on the criteria of the researcher. Meanwhile, the data collection is completed by using the unstructured interview method. The results showed that the willingness of informants to register as taxpayers was driven by regulatory demands. In other side, the implementation of the Self Assessment System has not been fully implemented by the UMKM Taxpayer. This is  not only by the lack of knowledge of taxpayers, as well as the condition of taxpayers living in North Gorontalo Regency which is The central of Tax office is quite far from Gorontalo City, it makes taxpayers take another account material that must be sacrificed rather than those issued to fulfill tax obligations.

scholarly journals PENGARUH OMZET PENGHASILAN, TARIF PAJAK, SERTA SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA TEGAL

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Putri Rizqiyah Yuliyanah ◽  
Dien Noviany R ◽  
Baihaqi Fanani
Keyword(s):  
Small And Medium Enterprises ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Assessment System ◽  
Self Assessment ◽  
Tax Rate ◽  
Normality Test ◽  
Medium Enterprises ◽  
Tax Payers

The influence of earning turnover, tax rate and self assessment system on taxpayer compliance of SMSe in Tegal City. (Study on tax payers of Micro, Small, and Medium Enterprises registered in KPP Pratama Tegal). Undergraduate Thesis. Tegal: Faculty of Economics and Bussines, Pancasakti University, Tegal. 2018. The purpose of this research is to the influence of income, tax rate, and self assessment system on taxpayer compliance SMEs in Tegal City. The sample in this research are 83 respondents there are is a bussines owners, micro, small, and medium in Tegal City. This research were collected through is quetionnaires. The test Instrument reliability in this research includes, validity test and reliability test. The test of Classic assumption include normality test, multicolinearity test, and heteroscedasticity test. For hypothesis test, we are using multiple linear regression analysis. The results of this research showed that the variable turnover income and self assessment system have  simultaneously (together) effect on taxpayer compliance SMEs in Tegal City with a significance value of 0.000. Partially on variable earning turnover have effect on compliance taxpayer SMEs in Tegal City with a significance value of 0,000, variable taxe rate have effect on taxpayer compliance SMEs in Tegal City with a significance value of 0,035, and variable self assessment system have effect on taxpayer compliance SMSe in Tegal City with significance value of 0,011.Keywords: Income Turnover, Tax Rate, Self Assessment System, Taxpayer  Compliance

DISCRESSION OF THE SAMPLE RESORTS POLICE IN THE IMPLEMENTATION OF ADMINISTRATIVE LAW PERSPECTIVE INVESTIGATION

2020 ◽  
Vol 4 (2) ◽  
pp. 147
Author(s):  
Tamrin Muchsin ◽  
Sri Sudono Saliro ◽  
Nahot Tua Parlindungan Sihaloho ◽  
Sardjana Orba Manullang
Keyword(s):  
Empirical Research ◽  
Qualitative Method ◽  
Government Regulation ◽  
Sampling Technique ◽  
Administrative Law ◽  
Criminal Investigation ◽  
Accurate Data ◽  
Long Distance ◽  
The Impact ◽  
Depth Interviews

It is still found that investigating officers do not have an S1 degree or equivalent in thejurisdiction of the Sambass Resort Police as mandated in PP No. 58 of 2010 concerningAmendments to Government Regulation Number 27 of 1983 concerning theImplementation of KUHAP article 2A paragraph (1) letter a. If the requirements ofinvestigators are not fulfilled, there will automatically be limits of authority, includingthe inability to issue investigation orders, detention warrants and other administrativeletters. This study used a qualitative method with juridical empirical research. Toobtain accurate data, purposive sampling technique was used, and primary datacollection by conducting in-depth interviews. The research results found, among others:first, discretion regarding the administration of investigations in the jurisdiction of theSambas Resort Police for the Sambas District Police who do not have investigatingofficers who meet the requirements, is then taken over by the Head of the CriminalInvestigation Unit as the supervisor of the integrated criminal investigation function.Second, the impact of an integrated investigation administration causes the time tocarry out investigations to be slow due to the long distance between the Sector Policeand the Resort Police.

Web-Based Peer and Self-Assessment System Design and Development for Elementary School Students

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Mehmet EMIN KORTAK
Keyword(s):  
Elementary School ◽  
Elementary School Students ◽  
Primary Schools ◽  
Peer Assessment ◽  
Assessment System ◽  
Assessment Process ◽  
School Students ◽  
Self Assessment ◽  
Web Based ◽  
User Friendly

This research aimed at designing and improving the web-based integrated peer and self- assessment. WesPASS (web-based peer-assessment system), developed in this research, allows students to assess their own or their peers’ performance and project assignments and to report about the result of these assessments so that they correct their assignments. This study employed design-based research. The participants included 102 fourth grade primary school students and their 4 teachers from 2 state and 2 private primary schools in Ankara, Kecioren (Turkey) who employed the system and were engaged in a questionnaire survey to assess its quality. The findings were analyzed through quantitative data analysis. The findings revealed that the system can be used by elementary school students for peer and self-assessment system. The participants stated that WesPASS is simple and user-friendly, and it accelerates the assessment process by employing information technology and allows to share opinions 

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