scholarly journals Perpajakan Optimal dalam Perspektif Hukum Pajak Berfalsafah Pancasila

2019 ◽  
Vol 8 (3) ◽  
pp. 317
Author(s):  
Arvie Johan ◽  
Fadhilatul Hikmah ◽  
Anugrah Anditya
Keyword(s):  
Optimal Taxation ◽  
Research Method ◽  
Tax Compliance ◽  
Horizontal Equity ◽  
Tax Law

Pancasila as philosofiche grondslag guides positioning tax law in Indonesia. While taxation as a science has developed from the ability to pay's principle towards the optimal taxation concept. There are two main objectives in this research such as identifying the characteristics of tax law based on the Pancasila philosophy and describing tax law based on the Pancasila philosophy in the context of optimal taxation. To answer both questions, normative research method was utilized by identifying the Pancasila philosophy of tax law and the concepts and principles of tax law and optimal taxation. This research reveals two things: firstly, the characteristics of tax law based on the Pancasila Philosophy include tax compliance, welfare, and burden prevention. Secondly, optimal taxation is compatible with the last two aspects of tax law based on Pancasila Philosophy. Yet, we found conflicting concept between tax compliance based on Pancasila philosophy and horizontal equity as part of optimal taxation. The object of conflict is a progressive tariff tax. Pancasila sebagai philosofiche grondslag memberikan pegangan mengenai pemosisian hukum pajak di Indonesia. Sementara perpajakan sebagai suatu disiplin keilmuan telah berkembang dari prinsip kemampuan bayar menuju konsep perpajakan yang optimal. Ada dua tujuan artikel penelitian ini yakni mengidentifikasi karakteristik hukum pajak berfalsafah Pancasila, serta menjelaskan hukum pajak berfalsafah Pancasila dalam konteks perpajakan optimalPenelitian ini menggunakan metode normatif melalui identifikasi pajak berfalsafah Pancasila, serta identifikasi konsep dan asas-asas hukum pajak dan pajak optimal. Hasil temuan penelitian terdiri atas 2 hal, yaitu pertama, karakteristik hukum pajak berfalsafah Pancasila meliputi kepatuhan pajak, kesejahteraan, dan pencegahan beban. Kedua, perpajakan optimal sesuai dengan dua aspek terakhir dari hukum pajak berfalsafah Pancasila. Namun, terdapat ketidakcocokan diantara kepatuhan pajak berdasarkan Pancasila dengan keadilan horizontal berdasarkan konsep perpajakan optimal. Objek konflik yang dimaksud adalah tarif pajak progresif.

scholarly journals PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS

2019 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Elisa Tjondro ◽  
Kezia Gabriel Santosa ◽  
Nathasa Prayitno
Keyword(s):  
Baby Boomers ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Service Orientation ◽  
Self Employment ◽  
Quota Sampling ◽  
Traditional Paradigm ◽  
The Relationship

The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

scholarly journals EDUKASI PERPAJAKAN: UNDANG-UNDANG KETERBUKAAN INFORMASI KEUANGAN SEBAGAI SARANA MEMBANGUN KESADARAN BAYAR PAJAK MELALUI PENDIDIKAN PERGURUAN TINGGI YOGYAKARTA

2022 ◽  
Vol 18 (1) ◽  
pp. 1-25
Author(s):  
Alfiatul Maulida ◽  
Siti Sumartiah
Keyword(s):  
Path Analysis ◽  
Information Disclosure ◽  
Research Method ◽  
Tax Compliance ◽  
Financial Information ◽  
Tax Treaties ◽  
Tax Education ◽  
The Law ◽  
The Government ◽  
To Receive

The large number of people who avoid taxes has made the government look for effective and efficient alternatives to enforce an orderly and legally correct manner, namely by issuing the Law on the Disclosure of Financial Information. The Law on Financial Information Disclosure was published on 23 August 2017. Access to financial information for tax purposes includes access to receive and obtain financial information in the context of implementing the provisions of laws and regulations in the field of taxation and the implementation of international tax treaties. This study aims to analyze how much influence tax education can have on building tax awareness, to analyze how much the Financial Information Disclosure Act is known and understood by prospective taxpayers and taxpayers, and to analyze the effect of the Law on the Disclosure of Financial Information to make Personal Taxpayers. pay taxes orderly. The research method used is Path Analysis. Keywords: tax education, disclosure of financial information, tax compliance funds

scholarly journals Position of Tax Debt and Labour Right: Legal Review

2020 ◽  
Vol 1 (4) ◽  
pp. 1-8
Author(s):  
Sonya Liani Ramadayanti
Keyword(s):  
Research Method ◽  
Special Treatment ◽  
Tax Law ◽  
Bankruptcy Law ◽  
Constitutional Court ◽  
Legal Research ◽  
Labour Law ◽  
Legal Principles ◽  
Legal Rules ◽  
The Right

This study aims to explain the position of tax debt and labour right in bankruptcy. The legal research method used in this research using normative research, the legal rules and legal principles used related to bankruptcy law, tax law and labour law will be a reference in describing the problem of the position of tax debt and labour right in bankruptcy cases. The Taxation Law gives a special treatment and higher position on which the tax debt is first to be paid by the debtor and followed by the right borne by the separatist creditor. On the other hand, Law Number 13 of 2003 concerning Employment also regulates that the labour of the wages and other rights of the labour and positioned the labour as preferred creditor on which the privilege is given by the law. However, there are no statements in the Employment Law that stated the position of labour as a preferred creditor is higher than separatist creditor in the matter of bankrupt as what the Taxation Kaw expressed creditor is higher than the separatist creditor within the matter of tax payment. That distinction seems positioned the preferred creditor status of labour is lower than the position of separatist creditor on the matter of right fulfillment in bankruptcy. It is certainty that the statement which stated that the collection of tax debts have the right to preceded than other debts does not fit in this matter. Eventually, there is a decision of Constitutional Court Number 67/PUU-XI/2013 that provides a change within the position labour’s right on the matter of bankruptcy.

scholarly journals ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Evi Margoretty Silalahi ◽  
Lucky Nugroho ◽  
Lawe Anasta
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Research Method ◽  
Technical Assistance ◽  
Tax Law ◽  
Government Agencies ◽  
Descriptive Research ◽  
The Government ◽  
Permanent Employees ◽  
Data Collection Technique

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21

scholarly journals Peran Konsultan Pajak Terhadap Kepatuhan Wajib Pajak

2021 ◽  
Vol 4 (1) ◽  
pp. Editing
Author(s):  
Agustina Prativi Nugraheni ◽  
Suci Nasehati Sunaningsih ◽  
Nibras Anny Khabibah
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Tax Compliance ◽  
Qualitative Approach ◽  
Descriptive Research ◽  
Interesting Topic

Taxpayer compliance has always been an interesting topic in research. Previous research has often analyzed factors that have an impact on taxpayer compliance. This study aims to raise other factor that may have an impact on taxpayer compliance. The research method used a qualitative approach, namely descriptive research. The data used in this study are from journals and documents. Furthermore, the observation was carried out with data collection techniques through surveys. The results show that consultants play a role in influencing taxpayer obedient behavior and helping taxpayers carry out their tax obligations.Keywords:   Tax Consultant; Tax Compliance; TaxpayerAbstrak: Kepatuhan wajib pajak selalu menjadi topic menarik dalam penelitian. Penelitian sebelumnya sering menganalisis factor yang memiliki dampak pada kepatuhan wajib pajak. Tujuan penelitian ini untuk mengangkat faktor lain yang kemungkinan berdampak pada kepatuhan Wajib Pajak. Metode penelitian menggunakan pendekatan kualitatif yaitu penelitian deskriptif. Data yang dipergunakan pada penelitian ini adalah dari jurnal dan dokumen. Selanjutnya dilakukan obseravasi dengan teknik pengumpulan data melalui survey. Hasil penelitian menunjukkan bahwa konsultan berperan dalam mempengaruhi perilaku taat wajib pajak serta membantu wajib pajak melaksanakan kewajiban perpajakan. Kata Kunci:  Konsultan Pajak, Kepatuhan Pajak, Wajib Pajak 

scholarly journals Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan

2022 ◽  
Vol 1 (2) ◽  
pp. 119-134
Author(s):  
Abdillah Hamdi ◽  
Ferry Irawan
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Tax Compliance ◽  
Tax Administration ◽  
Literature Study ◽  
Study Approach ◽  
Directorate General ◽  
Tax Payments ◽  
Tax Reporting

Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer. Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.

Capricious Application of the Law: IRS Disregard of Revenue Rulings

2003 ◽  
Vol 1 (1) ◽  
pp. 64-74 ◽  
Author(s):  
Thomas M. Porcano ◽  
Jennifer L. Porcano
Keyword(s):  
General Public ◽  
Tax Compliance ◽  
Tax Planning ◽  
Internal Revenue Service ◽  
Tax Law ◽  
Historical Aspect ◽  
Internal Revenue ◽  
The Law ◽  
Full Force

The Internal Revenue Service (IRS) publishes Treasury Regulations and revenue rulings, in part, to ease compliance problems for taxpayers by providing the IRS's interpretation of (and position on) tax law. The general public should be able to rely on these pronouncements when engaging in tax-planning and/or tax-compliance activities. As such, the IRS should consistently follow them. If the IRS takes a position contrary to these pronouncements and/or disregards them in pursuing an issue, then increased confusion results. In several instances, the IRS has chosen to ignore its revenue rulings or to consider them wrong even though the rulings continue to be in full force. This article identifies situations where the IRS has chosen to disregard its revenue rulings. The historical aspect of each situation where the IRS disregarded its revenue rulings is presented, along with the courts' responses to this action. Implications and conclusions of the IRS's actions are discussed.

PENGARUH PELAYANAN PAJAK, PERSEPSI SISTEM PERPAJAKAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 8 (01) ◽  
pp. 89
Author(s):  
Waluyo .
Keyword(s):  
Empirical Evidence ◽  
Research Method ◽  
Tax Compliance ◽  
Tax System ◽  
Independent Variables ◽  
Tax Payers ◽  
The Impact ◽  
The Relationship ◽  
System Knowledge

This research aims to analyze the impact of tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers on tax compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable.The populations of research was all individual taxpayers registered in the tax office (KPP). The sample of population used is an individual taxpayer who enrolled in tax office Tigaraksa especially around in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax apparatus service have effect on individual taxpayer compliance, variable perception of effective tax system didn’t have effect on individual taxpayer compliance, knowledge of tax have effect on individual taxpayer compliance, and awareness of individual taxpayers have effect on individual taxpayer compliance. Variable tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers have simultaneously on tax compliance.Keywords: tax service, perception of effective tax system, knowledge of tax, awareness of individual tax payers and tax compliance.  

PENGARUH PENERAPAN PP 23 2018 TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH (UMKM)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
MARIA JESSICA SEPTIANI
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Descriptive Method

This study aims to test whether there is an effect of the implementation of Government Regulation no. 23 of 2018 of taxpayer compliance for Micro, Small and Medium Enterprises. This research method using quantitative descriptive method and primary data using a questionnaire. This study took a sample of 37 respondents taxpayer compliance for Micro, Small and Medium Enterprises at the Ruteng Pratama Tax Office, Manggarai, East Nusa Tenggara. The sampling technique was using purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google. The results showed that the implementation of PP 23 2018 has a positive effect on tax compliance of micro, small and medium enterprises.

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