scholarly journals Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?

2020 ◽  
Vol 30 (6) ◽  
pp. 1561
Author(s):  
Ni Putu Rossica Sari ◽  
Agus Fredy Maradona
Keyword(s):  
Income Tax ◽  
Theory Of Planned Behaviour ◽  
Research Setting ◽  
Planned Behaviour ◽  
Tax Rate ◽  
Tax Revenues ◽  
Compliance Level ◽  
Service Areas ◽  
Primary Determinant ◽  
The Government

To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from the SMEs sector have, unexpectedly, decreased. The purpose of this study is to investigate the reasons for the lack of compliance by SME taxpayers, using the theory of planned behaviour as a theoretical framework. This study employed an exploratory design using a qualitative approach, in which the service areas of the Singaraja tax office served as the research setting. The results of this study show that the primary determinant of SME taxpayers’ compliance in paying income tax is the taxpayers’ consciousness concerning the importance of tax revenues for the country’s financial wellbeing. This finding provides significant implications for the Indonesian tax authority concerning their mission to increase the compliance level of SMEs taxpayers in fulfilling their tax obligations. Keywords: Taxpayer Compliance; SME; PP Number 23 Of 2018; Taxpayer Awareness; Theory Of Planned Behaviour.

scholarly journals Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan

2021 ◽  
Vol 2 (1) ◽  
pp. 6-10
Author(s):  
Made Dwi Surya Suasa ◽  
I Made Arjaya ◽  
I Putu Gede Seputra
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Minimum Cost ◽  
Vertical Equity ◽  
Cost Of Living ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government

In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.

Theory of Planned Behaviour Approach to Analyse Intention of Cash Waqf Contribution among Muslims in Malaysia: Application of Extended and Moderator Variable

2021 ◽  
Vol 12 (1) ◽  
pp. 90-90
Author(s):  
Wan Musyirah Binti Wan Ismail ◽  
Mohamed Saladin Abdul Rasool
Keyword(s):  
Correlation Analysis ◽  
Structural Equation ◽  
Theory Of Planned Behaviour ◽  
Strong Relationship ◽  
Equation Modeling ◽  
Technology Usage ◽  
Moderator Variable ◽  
Planned Behaviour ◽  
Technology Advancement ◽  
The Government

Cash waqf plays a big role in economy and society in the country, and also play a vital role in the advancement of socio economic wellbeing of the Muslim community. Scholars believe that contribution of waqf by using cash is much important and more relevant due to its flexibility than waqf properties in the present day. In Malaysia, cash waqf is one of the alternative instruments that can overall improve the social welfare and reduce the poverty rate and at the same time, lessen the burden of the government. Many ways have been proposed to encourage the society to contribute cash waqf for the benefits of the ummah. Therefore, this paper aims to identify the behaviour that influence the contribution of cash waqf in Malaysia using the Theory of Planned Behaviour (TPB). In line with technology advancement, it is expected that technology adoption in the method of collection cash waqf could be a steppingstone to increase the amount of fund. With this reason, technology usage will be proposed to enhance the contribution of cash waqf. In addition, perception on performance of cash waqf proposed as moderator variable in this theory. This study used 284 respondents who were employed Muslims to identify the factor influence contribution of cash waqf. The Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyse data through correlation analysis. Referring to the correlation analysis, the finding discovered that there is a positive and strong relationship between Theory of Planned Behaviour and technology usage with contribution of cash waqf, hence it can be summarized that, technology usage could increase intention of Muslims to contibute cash waqf as technology advancement implemented in the method of collection. However, perception on performance of cash waqf is not significant in this research. Keywords: Cash waqf, technology advancement, technology usage, Theory of Planned behaviour (TPB),perception.

Ocena skutków regulacji zawartych w poselskim projekcie ustawy o podatku od niektórych usług cyfrowych i Funduszu Technologii Cyfrowych

2021 ◽  
Vol 2 (70) ◽  
pp. 202-212
Author(s):  
Jacek Kulicki
Keyword(s):  
Local Government ◽  
Income Tax ◽  
The State ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Revenues ◽  
Digital Services ◽  
State And Local Government ◽  
State And Local

In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so-called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.

scholarly journals PENGARUH JUMLAH WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA TAMBORA

2020 ◽  
Vol 29 (1) ◽  
pp. 25
Author(s):  
MIRANDA TURUSAKA SAU
Keyword(s):  
Income Tax ◽  
Quantitative Data ◽  
Tax Revenue ◽  
Total Revenue ◽  
Tax Rate ◽  
Compliance Level ◽  
Directorate General ◽  
Income Tax Revenue

Directorate General of Taxation difficulties to achieve the target of tax revenue. A number of attempts were made. Through extra efforts, DJP will explore the potential tax revenue. According to Darmin Nasution, to raise the tax rate, the only way is with intensification and extensification. Factors that represent extensification and intensification are the number of taxpayers, number of tax inspection and taxpayer compliance level.The research aimed to find out whether the revenue of income tax at Tambora Tax Office Service influenced by the number of Corporation Taxpayers, number of tax inspection, and Taxpayer compliance level. The number of Corporation Taxpayers is measured by the number of effective corporation taxpayers. The number of tax inspection is measured by the number of legal products published. The Taxpayer Compliance level is measured from the ratio of the number of Corporation Monthly Tax Return act 25 reported on time with the number of effective corporation taxpayer. The Income Tax revenue is the total revenue of corporation income tax act 25.This study used multiple linier regression with quantitative data that obtained from Tambora Tax Service Office for the period of Januari 2010 untill Juni 2013. This research states that the number of Corporation Taxpayers, Taxpayer compliance level has an influence on the income tax revenue at Tambora Tax Office Service. While the number of tax inspection does not have an influence on the income tax revenue at Tambora Tax Office Service.

scholarly journals Identifikasi Perilaku Pasangan Usia Subur Terhadap Keikutsertaan Program Keluarga Berencana Dengan Pendekatan Teori Perilaku Yang Terencanakan (Theory Of Planned Behaviour)

2018 ◽  
Vol 7 (1) ◽  
Author(s):  
Anggie P Putri
Keyword(s):  
Family Planning ◽  
Theory Of Planned Behaviour ◽  
Family Planning Program ◽  
Population Data ◽  
Subjective Norm ◽  
Planning Program ◽  
Planned Behaviour ◽  
Central Java ◽  
The Family ◽  
The Government

Abstract: Attitude, Subjective Norm, Behaviour Control, Family Planning, Behaviour To Undergo Family Planning. This study aims to identify the influences of attitude, subjective norm, behaviour control and intention to attend Family Planning program using Theory of Planned Behaviour. The frame of this theory is tested to analize the influences of the constrution of this study, the understanding of attitude, subjective norm, behaviour control, intention to attend a program set by the government to controlling the population. Data collection was done by giving the questionnaire to 109 respondents who were undergoing Family Planning program in Jetiskarangpung, Sragen, Central Java Indonesia; but there are 100 valid questionnaires. The data is analized using T-test and then the variabels are analized using multiple Regression. The findings of this study shows that attitude (sig. 0,006), subjective norm (sig. 0,002), behaviour control (sig 0,012) gives significant influence of the intention to undergo the Family Planning program. This findings is aline with the philosphy within Theory of Planned Behaviour.

scholarly journals Study on system fairness dimensions and tax compliance in the Middle East context

2020 ◽  
Vol 18 (1) ◽  
pp. 181-191 ◽  
Author(s):  
Saeed Awadh Bin-Nashwan ◽  
Ahmed Mubarak Al-Hamedi ◽  
Munusamy Marimuthu ◽  
Abobakr Ramadhan Al-Harethi
Keyword(s):  
Middle East ◽  
Income Tax ◽  
Tax Compliance ◽  
General System ◽  
Analysis Tool ◽  
Tax System ◽  
Tax Rate ◽  
Compliance Behavior ◽  
Self Interest ◽  
The Government

People’s perceptions of a fair tax administration system have garnered growing interest as a decisive ingredient that can install compliance behavior among taxpayers. The tax that taxpayers wish to evade is determined by their perceptions of the various robust dimensions of fairness (i.e., general fairness, preferred tax rate structure, exchange with the government, special provisions, and self-interest). Such an important matter, like tax fairness, has been overlooked in the extant literature, especially in the Middle East context, although tax administrations still suffer from low and unsatisfactory rates of compliance. This paper aims to empirically examine the influence of fairness perceptions of the income tax system on compliance behavior of taxpayers in Yemen. The study used a survey questionnaire administered to 400 individual taxpayers in Hadhramout, one of the most prosperous business regions in Yemen. Based on the PLS-SEM analysis tool, the study found that general system fairness, preferred tax rate, exchange with the government, and the extent of self-interest are significantly related to income tax compliance, while special provisions do not affect compliance decisions. The results of the study can alert the tax authority and policymakers to consider the non-pecuniary factors, other than the measures of the coercion. Establishing a fair tax system is probably one of the most successful approaches to boost compliance among taxpayers, thus yielding more tax revenue and diminishing the administrative cost for the tax authority.

scholarly journals Penyesuaian Lapisan dan Tarif PPh Orang Pribadi: Agresif atau Progresif?

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 709-721
Author(s):  
Kalyana Mitta Kristanti
Keyword(s):  
Income Tax ◽  
Positive Impact ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Middle Income ◽  
Tax Rate ◽  
Tax Harmonization ◽  
The Difference ◽  
The Government

In 2022, Indonesia would apply changes in tax brackets and rates for personal income tax. This adjustment is based on the Article 17 Paragraph 1 Tax Harmonization Law Number 7 of 2021. The government tries to accommodate the needs of the community through formulating process of this regulation. In particular, it provides convenience to the lower-middle income community and encourages an even distribution of income. People belonging to the high wealth income will be subject to the highest tariffs that have just been set through this law. Through a qualitative descriptive method in which data collection is carried out by taking from literature review; law, articles, books, and website, the author tries to analyze changes in brackets and rates of personal income tax. This study presents illustrations of the calculation to explain the difference in the amount of income tax payable before and after the implementation of the Tax Harmonization Law. In addition, the analysis of the principles of equity and democracy on the adjustment of layers and tax rates is elaborated in this paper. The results obtained explain that with the application of the new tax rate, taxpayers get a tax burden relief because the tax expense is lower due to the broadening of income range. However, wealthy taxpayers will pay more taxes because of the higher tax rates. This condition proves that the new tax rate supports vertical fairness in the taxation system. In addition, the implementation of regulations related to tax rates adjustment provides evidence that the implementation of democracy has been implemented. The adjustment of tax brackets and rates has a positive impact on the community and the government so that the allocation of tax revenues can run optimally to support the welfare of the community.

TWO COMPUTATIONS TO FUND SOCIAL SECURITY

1997 ◽  
Vol 1 (1) ◽  
pp. 7-44 ◽  
Author(s):  
HE HUANG ◽  
SELAHATTIN İMROHOROGˇLU ◽  
THOMAS J. SARGENT
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Physical Capital ◽  
Labor Income ◽  
Income Volatility ◽  
Public Provision ◽  
Tax Rate ◽  
Output Ratio ◽  
The Government ◽  
The Impact

We use a general equilibrium model to study the impact of fully funding social security on the distribution of consumption across cohorts and over time. In an initial stationary equilibrium with an unfunded social security system, the capital/output ratio, debt/output ratio, and rate of return to capital are 3.2, 0.6, and 6.8%, respectively. In our first experiment, we suddenly terminate social security payments but compensate entitled generations by a massive one-time increase in government debt. Eventually, the aggregate physical capital stock rises by 40%, the return on capital falls to 4.4%, and the labor income tax rate falls from 33.9 to 14%. We estimate the size of the entitlement debt to be 2.7 times real GDP, which is paid off by levying a 38% labor income tax rate during the first 40 years of the transition. In our second experiment, we leave social security benefits untouched but force the government temporarily to increase the tax on labor income so as gradually to accumulate private physical capital, from the proceeds of which it eventually finances social security payments. This particular government-run funding scheme delivers larger efficiency gains (in both the exogenous and endogenous price cases) than privatization, an outcome stemming from the scheme's public provision of insurance both against life-span risk and labor income volatility.

scholarly journals WELFARE-MAXIMIZING OPERATIONAL MONETARY AND TAX POLICY RULES

2008 ◽  
Vol 12 (S1) ◽  
pp. 112-125 ◽  
Author(s):  
ROBERT KOLLMANN
Keyword(s):  
Public Debt ◽  
Tax Policy ◽  
Income Tax ◽  
Policy Feedback ◽  
Policy Rules ◽  
Tax Rate ◽  
Dynamic General Equilibrium Model ◽  
Final Good ◽  
The Government ◽  
The Interest Rate

This paper computes welfare-maximizing monetary and tax policy feedback rules in a calibrated dynamic general equilibrium model with sticky prices. The government makes exogenous final good purchases, levies a proportional income tax, and issues nominal one-period bonds. A quadratic approximation method is used to solve the model and to compute household welfare. Optimized policy has a strong anti-inflation stance and implies persistent fluctuations of the tax rate and of public debt. Very simple optimized policy rules, under which the interest rate just responds to inflation and the tax rate just responds to public debt, yield a welfare level very close to that generated by richer rules.

DEBT POLICY RULE, PRODUCTIVE GOVERNMENT SPENDING, AND MULTIPLE GROWTH PATHS

2008 ◽  
Vol 12 (4) ◽  
pp. 445-462 ◽  
Author(s):  
Koichi Futagami ◽  
Tatsuro Iwaisako ◽  
Ryoji Ohdoi
Keyword(s):  
Growth Rate ◽  
Steady State ◽  
Government Spending ◽  
Income Tax ◽  
High Growth ◽  
Government Debt ◽  
Government Bonds ◽  
Tax Rate ◽  
Productive Government Spending ◽  
The Government

This paper constructs an endogenous growth model with productive government spending. In this model, the government can finance its costs through income tax and government debt and has a target level of government debt relative to the size of the economy. We show that there are two steady states. One is associated with high growth and the other with low growth. It is also shown that whether the government uses income taxes or government bonds makes the results differ significantly. In particular, an increase in government bonds reduces the growth rate in the high-growth steady state and raises the growth rate in the low-growth steady state. Conversely, an increase in the income tax rate reduces the growth rate in the low-growth steady state and there exists some tax rate that maximizes the growth rate in the high-growth steady state. Finally, the level of welfare in the low-growth steady state is lower than that in the high-growth steady state.

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