scholarly journals STUDI FAKTOR-FAKTOR PEMOTIVASI MANAJEMEN MELAKUKAN TAX PLANNING

2017 ◽  
Vol 19 (3) ◽  
pp. 370
Author(s):  
Indrawati Indrawati ◽  
Gideon Setyo Budiwitaksono
Keyword(s):  
Tax Policy ◽  
Tax Planning ◽  
Tax Revenue ◽  
Tax Law ◽  
Tax Administration ◽  
Tax Laws ◽  
Potential Loss ◽  
The Government

Tujuan penelitian ini adalah untuk menguji pengaruh Kebijakan Pajak, Hukum Pajak, dan Administrasi Pajak Perencanaan Pajak. Sampel kami terdiri dari 20 Klien konsultan Pajak di Surabaya. Hasil penelitian ini menunjukkan bahwa kebijakan dan administrasi perpajakan bukan merupakan faktor yang dapat memotivasi manajemen untuk melakukan perencanaan pajak. Sementara undang-undang pajak merupakan faktor yang dapat memotivasi manajemen untuk melakukan perencanaan pajak. Penelitian ini menunjukkan kepada Pemerintah untuk menerbitkan peraturan pajak jelas dan tegas bahwa tidak ada potensi kerugian penerimaan pajak yang disebabkan oleh kesenjangan.The purpose of this study is to examine the influence of Tax Policy, Tax Law, and Tax Administration on Tax Planning. Our samples consist of 20 Tax Cosultant’s Clients in Surabaya.The Results of this study show that tax policy and tax administration is not a factor that can motivate management to perform tax planning. While the tax laws is a factor that can motivate management to perform tax planning. This research suggests to the Government to issue tax regulations clearly and unambiguously that there is no potential loss in tax revenue caused by the gap

scholarly journals Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana

2020 ◽  
Author(s):  
Fenny Ama Pokuaa ◽  
Aba Obrumah Crentsil ◽  
Christian Kwaku Osei ◽  
Felix Ankomah Asante
Keyword(s):  
Public Health ◽  
Tobacco Control ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Administration ◽  
Tax Structure ◽  
Ad Valorem Tax ◽  
Excise Tax ◽  
The Government ◽  
Ad Valorem

This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana (Tobacco Atlas 2018). Currently the country has a unitary tax administration approach, with a uniform ad valorem tax structure on all excisable products, including tobacco. However, the ECOWAS directive on tobacco control, in line with the WHO Framework Convention on Tobacco Control (WHO 2003), recommends a simple tax structure – using a mixed excise system with a minimum specific tax floor to overcome the limitations of an ad valorem system on tobacco products, especially cigarettes. The study therefore simulates mixed tax policy interventions, and assesses their effect on government revenue and public health relative to the current ad valorem tax system. Primary data collection of tobacco prices in three geographical zones of the country was conducted in February 2020, across both rural and urban localities. This was supported with secondary data from national and international databases. Based on the assumption that Ghana adopts a mixed tax structure, the simulation shows that, if the government imposes a specific excise tax of GH₵4.00 (US$0.80) per pack in addition to the current ad valorem rate of 175 per cent of the CIF value, the average retail price of a cigarette pack would increase by 128 per cent, cigarette consumption decrease by 27 per cent, tobacco excise tax revenue increase by 627 per cent, and overall tobacco-related government tax revenue increase by 201 per cent.1 Additionally, there would be significant declines in smoking prevalence (3.3%), smoking intensity (1,448 cigarettes per year), and 3,526 premature smoking-related deaths would be avoided. The paper advocates for a strong tax administration and technical capacity, with continuous commitment by the government to adjust the tax rate in line with the rate of inflation and per capita income growth.

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 IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuyun Apriana Christian ◽  
Grace B. Nangoi ◽  
Novi S. Budiarso
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Tax Law ◽  
Tax Laws ◽  
Income Tax Law ◽  
The Government ◽  
Descriptive Qualitative

PP 46 2013 is a regulation issued by the government to provide convenience for SMEs taxpayers. Taxpayers who apply this regulation must have gross circulation below Rp. 4.8 billion. By using this regulation, taxpayers simply multiply the gross circulation in 1 month at the final rate of 1%. The purpose of this study is to compare the income tax to be paid by using final income tax and income tax laws and to determine more efficient regulations to be implemented by PT. Empat Tujuh Abadi Jaya. The analytical method used in this study is descriptive qualitative. The results showed that the income tax of PT. Empat Tujuh Abadi Jaya based on the income tax law is Rp. 34,135,000.00, while based on the final 1% income tax is Rp. 46,694,000.00. It can be concluded that it will be more efficient for PT. Empat Tujuh Abadi Jaya to pay income tax by using income tax laws because the amount of tax to be paid is smaller.

scholarly journals THE ANALYSIS OF POTENTIAL RESTAURANT TAX REVENUE IN BANYUWANGI REGENCY

2019 ◽  
Author(s):  
Yeni Puspita ◽  
Galih Wicaksono
Keyword(s):  
Tax Policy ◽  
Tax Revenue ◽  
Online Media ◽  
Policy Strategy ◽  
Tourism Sector ◽  
Multiplier Effect ◽  
Target Set ◽  
Tourism Destinations ◽  
The Government

Banyuwangi is a regency which promotes tourism sector, shown by several festivals and new tourism destinations. The regency has risen the multiplier effect on other sectors, especially tax revenue. This research aims at investigating the potential of restaurant’s tax as a result of improvement in tourism sector and the policy strategy organized by the government in optimizing the income from restaurant’s tax. This research was conducted through the survey and interview. This research applied mix method, the result of this research indicate that the potential of restaurant’s tax in Banyuwangi is IDR 25.768.142.679. In fact, the target set in 2016 was IDR 7.000.000.000,-. There are several strategies implemented to increase the revenue from the potential taxes of restaurant, inter alia 1) intensive socialization of food to the taxpayer 2) involving other institutions in the implementation of restaurant tax, for example the sub-district and village, 3) carefully monitoring held on taxpayers, 4) giving some administration and morals sanctions for taxpayers who disobey restaurant’s tax regulations, 5) innovation of paying restaurant’s tax by online media to facilitate the taxpayer in fulfilling tax obligations. Keywords: Target, Realization, tax potential, restaurant’s tax, policy

scholarly journals Tax forecasting as part of a macro financial controlling system: the case of Ukraine

2017 ◽  
pp. 0-0
Author(s):  
Tetiana Paientko ◽  
Kateryna Proskura
Keyword(s):  
Current System ◽  
Tax Planning ◽  
Planning System ◽  
Tax Revenue ◽  
Economic Agents ◽  
Controlling System ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

Tax forecasting as part of a macro financial controlling system: the case of Ukraine The current system of forecasting and tax planning in Ukraine is oriented to the needs of the government, its goal being to calculate the desired amounts of tax revenue. Fiscal authorities apply administrative pressure on businesses to implement tax plans. In Ukraine, tax forecasting is a process that is focused on achieving short-term goals without taking into account the impact of such actions on the future economic environment, therefore negatively affecting the quality of forecasts. The aim of this article is to justify the directions of tax forecasting improvement in the macro financial controlling system. Elements of tax forecasting and the planning system are examined. The main methods of tax forecasting that are applied by the Ministry of Finance of Ukraine are analyzed. The need to improve the methodology for tax fore-casting, taking into account the expectations of economic agents, is proved. Tools and criteria for effec-tive tax planning and forecasting in Ukraine for controlling bases are developed.

scholarly journals Możliwości zapobiegania agresywnemu planowaniu finansowemu

2015 ◽  
Vol 4 (3) ◽  
pp. 115-128
Author(s):  
Małgorzata Magdalena Hybka
Keyword(s):  
Tax Policy ◽  
Transfer Pricing ◽  
Tax Planning ◽  
Tax Revenue ◽  
Member States ◽  
Planning Strategies ◽  
A Priority ◽  
Definition Of ◽  
Thin Capitalization ◽  
Over Time

Tax planning strategies are growing more and more sophisticated over time. Formany OECD member states, these strategies applied by multinational corporationsresult in an immense loss of tax revenue. Therefore counteracting aggressive taxplanning has become a priority of tax policy for both the OECD and the EuropeanUnion. The aim of this article is to analyze selected aggressive tax planning schemes.It also presents definition of aggressive tax planning, reviews its instruments andscale. Moreover it indicates and describes the means to combat aggressive tax planning, such as transfer pricing regulations, institution of controlled foreigncorporation, general anti avoidance rules and thin capitalization provisions.

scholarly journals TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

2019 ◽  
Vol 6 (3-4) ◽  
pp. 96-102
Author(s):  
OLHA ZHUK ◽  
ANTONINA TOMASHEVSKA
Keyword(s):  
Internal Control ◽  
Tax Policy ◽  
Tax Planning ◽  
Planning System ◽  
Enterprise Management ◽  
Tax Law ◽  
Tax Burden ◽  
Tax Regimes ◽  
Tax Benefits ◽  
Business Entities

The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion between all aspects of an entity's activity; tax planning The system of measures of the enterprise is directed to the maximum use of the current legislation for the purpose of legal optimization of payments. It has been determined that the ways to reduce the tax burden include tax benefits, preferential taxation and the possibility of choosing a simplified system of taxation by small business entities. The levels and requirements to be followed in tax planning are identified and substantiated: organization of accounting and tax accounting, examine tax law, determine the list of benefits, correct accrual and timely payment, using legal methods to reduce the tax burden. The methods which are applied in tax planning are substantiated: current internal control, preliminary tax examination, comparative analysis. It is determined that tax planning is influenced by certain factors: the sphere of the activity in which the entity operates, the types of activity  it is engaged in; status of belonging to a legal or natural person;  the purpose of tax planning and the possibility of applying tax benefits. The tax planning system should be formed in accordance with principles: compliance with tax law; justification of the feasibility of applying the tax system; prompt response to changes in tax law; use of tax planning methods; use favorable tax regimes. Tax planning spends efforts on the following functions: analytical, accumulation, distribution, control. It is established that the assessment of the effectiveness of the enterprise tax policy should be made through a system of indicators: the level of tax burden on the enterprise; the level of influence of tax planning on the magnitude of the enterprise's tax liabilities and the effectiveness of the enterprise's tax planning and tax policy in general. Effectively organized tax policy at the enterprise will help improve the results of the enterprise. Tax planning should be an integral part of the overall planning of the enterprise.

scholarly journals Implementation of Billboard Tax Policy in the City of Bandung

2020 ◽  
Vol 4 (1) ◽  
pp. 94
Author(s):  
Dian Permata Puspita ◽  
Mas Halimah ◽  
Hilman Abdul Halim
Keyword(s):  
Policy Implementation ◽  
Organizational Behavior ◽  
Tax Policy ◽  
Positive Response ◽  
Target Group ◽  
Tax Revenue ◽  
The Public ◽  
The Past ◽  
The Government ◽  
The City

This study was titled "Implementation of Billboard Tax Policy in the City of Bandung". This study was backed by the writer's interest in seeing the phenomenon of unachieved billboard tax revenue targets for the past few years, even the realization is below 11% of the target that was set in the City of Bandung. The purpose of this study was to find out and analyze the billboard tax policy implementation in the City of Bandung. This study applied the theory of Soren C. Winter that explains three factors that influence the process of policy implementation. This research used a qualitative research method.              The results showed that the implementation of the tax policy billboard in the city of Bandung had gone well but there were still obstacles in organizational and inter-organizational behavior, caused by the lack of coordination that existed between BPPD and Satpol PP. Furthermore, the behavior of the target group was also found that there were still negative responses from billboard organizers who are looking for loopholes so they can be detached from the imposition of billboard taxes. Meanwhile, on the other aspects, it had gone well, such as the street-level bureaucrat's behavior, namely through discretion which was done by making barcodes and working fast without waiting for recommendations from other SKPD to supervise billboards that are considered to be in violation. The commitment indicators of organizational and inter-organizational behavior have gone well because employees' actions were in line with the vision and mission of the organization and the last indicator of positive response to the behavior of the target group can be seen from the support of billboard organizers to help the government supervise and remind the public to be obedient on paying taxes. 

scholarly journals A Performance Analysis of Nigerian Tax Objectives Actualization: Evidence of 2000 – 2012

2015 ◽  
Vol 1 (6) ◽  
pp. 88-100
Author(s):  
Ordu Promise A ◽  
Anele Clement A
Keyword(s):  
Performance Analysis ◽  
Gross Domestic Product ◽  
Final Stage ◽  
Tax Policy ◽  
Tax Incentives ◽  
Domestic Product ◽  
Tax Revenue ◽  
Revenue Generation ◽  
Tax Laws ◽  
Using Data

This paper examines the extent to which objectives set by government (Nigerian) on tax revenue generation are being achieved. In doing this, however, it critically evaluates the comprehensive tax policy – right from reforms to final stage, tax incentives and how they have or have not made the actualization of the policy easier. Furthermore, the paper also evaluates the adequacy of the relevant tax laws as well at its loopholes in the system. In addition, the revenue generated over the years is looked through. Using data of 12 years’ period (2000 -2012), the revenue generated is compared in relation to budget, actual and Gross Domestic Product (GDP) of the country. It concludes with suggestions/strategies of improvements in the system towards increasing tax revenue generated.

scholarly journals DUALISME KETENTUAN COST RECOVERY SEBAGAI DASAR PUNGUTAN NEGARA PADA INDUSTRI HULU MIGAS

2021 ◽  
Vol 7 (1) ◽  
pp. 56-90
Author(s):  
Maria R.U.D. Tambunan ◽  
Ginda Togatorop
Keyword(s):  
Income Tax ◽  
Qualitative Data ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Tax Law ◽  
Production Sharing ◽  
Oil Sector ◽  
The Government ◽  
Recommended Action

This article traces and describes the changes made from time to time, to the calculation and determination of government share, as obtained from corporate revenues and tax deducted based on Production Sharing Contract, as used in the Indonesian natural gas and oil sector.   Qualitative data is gathered by performing a legal audit and literature review. The issue discussed here is the disagreement existing between the government and contractor regarding the calculation of recoverable cost (based on the Production Sharing Contract) and amount of corporate income tax imposed based on the prevailing tax law.  Based on the review of legal materials and literature, the recommended action is to harmonize these two different tax-revenue schemes.

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