scholarly journals PENGARUH PENERAPAN SISTEM MODERNISASI ADMINISTRASI PAJAK, KUALITAS PELAYANAN DAN PENGETAHUAN PPN TERHADAP KEPATUHAN WAJIB PAJAK DI DKI JAKARTA

2019 ◽  
Vol 3 (2) ◽  
pp. 255
Author(s):  
Dessy Natalia Kumala Jaya
Keyword(s):  
Developing Countries ◽  
Data Collection ◽  
Service Quality ◽  
Value Added ◽  
Primary Data ◽  
Tax Administration ◽  
Value Added Tax ◽  
Insignificant Effect ◽  
Data Collection Technique

Rendahnya kesadaran wajib pajak membayar dan melaporkan pajak telah menjadi masalah yang cukup penting bagi negara maju maupun berkembang dalam aspek pajak, Fakta menunjukkan bahwa tingkat kepatuhan wajib pajak di Indonesia masih sangat rendah dibanding dengan negara lain di Asia. Rendahnya kepatuhan wajib pajak dapat dilihat dan dikaji dari sisi kesadarannya melapor dan membayar pajak secara benar. Tujuan penelitian ini untuk menguji dan mengkaji pengaruh penerapan sistem modernisasi administrasi pajak, kualitas pelayanan, dan pengetahuan pajak pertambahan nilai terhadap kepatuhan wajib pajak di DKI Jakarta. Penelitian ini menggunakan metode penelitian kausal, dan data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data yang dilakukan pada penelitian ini adalah dengan cara mengumpulkan data primer dengan metode survei melalui penyebaran kuesioner kepada setiap individu – individu yang berkerja di perusahaan yang merupakan Pengusaha Kena Pajak (PKP) yang berdomisili di provinsi DKI Jakarta. Hasil pengumpulan data primer tersebut diolah dengan menggunakan SmartPLS versi 3.2. Hasil dari penelitian ini menunjukkan bahwa sistem modernisasi administrasi pajak dan pengetahuan pajak pertambahan nilai berpengaruh signifikan terhadap kepatuhan wajib pajak. Sedangkan hubungan antara kualitas pelayanan pajak terhadap kepatuhan wajib pajak adalah berpengaruh tidak signifikan. The low awareness of taxpayers paying and reporting taxes has become an important issue for both developed and developing countries in the tax aspects. Facts show that taxpayer compliance rates in Indonesia are still very low compared to other countries in Asia. The low compliance of the taxpayer can be seen and reviewed from the side of his consciousness to report and pay taxes correctly.The purpose of this study was to examine and assess the effect of application of modernization system of tax administration, service quality, knowledge of value added tax on taxpayer compliance. The method used in this research is causative research. The data used in this study is the primary data. Data collection technique is done by collecting primary data in the form of questionnaires to individuals who work in taxable companies (PKP), domiciled in Jakarta. The primary data collection results were processed using SmartPLS version 3.2. The results of this study indicate that modernization system of tax administration and knowledge of value added tax have an influence on taxpayer compliance. While service quality have an insignificant effect on taxpayer compliance.

The value-added tax refund problems in developing countries – case of Zimbabwe

2021 ◽  
Vol 2021 (1) ◽  
pp. 133-148
Author(s):  
Passionate Siwela
Keyword(s):  
Developing Countries ◽  
Processing System ◽  
Value Added ◽  
Tax Administration ◽  
Value Added Tax ◽  
Domestic Legislation ◽  
Tax Laws ◽  
Tax Design

Refund abuse is especially problematic when implementing value-added tax (VAT). Nevertheless, refunds must be paid promptly to ensure that VAT does not become a cost to business. There is therefore a need to strike a balance between procedures put in place to limit refund fraud opportunities and not causing refund delays. It is against this background that the study sought to investigate the refund processing system in Zimbabwe to highlight potential challenges faced by taxpayers and tax administrators. Evidence was collected by reviewing domestic legislation and other published literature, analysing the administration processes, including administering taxpayers and tax administrators surveys. The study found weaknesses in tax design and administration processes that created opportunities for refund fraud, fraudsters and tax planners taking advantage of the weak structures, taxpayers who fear pursuing their rights (as that will trigger a comprehensive audit), and a general unwillingness of the tax administration to invoke existing tax laws.

scholarly journals ANALISIS PENERAPAN PMK NO.136/PMK.03/2012 TENTANG PENUNJUKAN BUMN SEBAGAI WAPU PPN (Studi Pada PT. Pertamina Geothermal Energi Area Kamojang)

2020 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Kamalah Saadah ◽  
Norma Etika Wati
Keyword(s):  
Data Collection ◽  
Geothermal Energy ◽  
Qualitative Method ◽  
Value Added ◽  
Secondary Data ◽  
Data Sources ◽  
Tax Administration ◽  
Value Added Tax ◽  
A Value ◽  
Reporting Procedures

This study aims to determine the description and analysis of the application of PMK No.136 / PMK.03 / 2012 which includes payment, deposit and reporting procedures for Value Added Tax at PT Pertamina Geothermal Energy (PGE) Kamojang Area. The method used in this research is descriptive qualitative method with data collection techniques by observation, interview and documentation. Data sources used in this study are primary and secondary data. This study produces a description that the obligations of PT PGE Kamojang Area as a Value Added Tax Taxpayer have been carried out properly in accordance with PMK No.136 / PMK.03 / 2012, but at the time of its implementation found errors from partner companies which resulted in delays. Further impacts will lead to the imposition of administrative fines for both parties. This research is expected to contribute input regarding Value Added Tax for PT PGE Kamojang Area to become a more orderly company in tax administration. The observations that have been made show that there are some discrepancies in the implementation of the Value Added Tax payment procedure. As a result, if it is not met, there will be sanctions for the delay in depositing and reporting the tax.

Taxable capacity and effort of value-added tax in Kenya

2021 ◽  
Vol 2021 (1) ◽  
pp. 189-210
Author(s):  
Jane Muguchu ◽  
Nelson H Wawire ◽  
Anthony Wambugu
Keyword(s):  
Developing Countries ◽  
Capital Investment ◽  
Stochastic Frontier ◽  
Value Added ◽  
Ordinary Least Squares ◽  
Tax Administration ◽  
Effort Estimation ◽  
Value Added Tax ◽  
Tax Effort ◽  
Development Objectives

Domestic tax revenue mobilisation has received great focus among developing countries in order to achieve the development objectives with less reliance on foreign aid. The effort to mobilise revenue in developing countries has been undermined by some challenges such as high levels of non-compliance, low taxable capacity and effort averaging 10 to 20 per cent compared to Organisation for Economic Cooperation and Development (OECD) countries, which collect 30 to 40 per cent of their gross domestic product (GDP). To achieve Kenya’s Vision 2030 development objectives, the tax administration is expected to collect over 20.7 per cent of GDP and ensure revenue growth of 10 per cent per annum (Republic of Kenya, 2007). This called for establishing how far the country is from reaching its maximum tax potential and the effect of various factors that determine the taxable capacity of the country. Emphasis was placed on value-added tax (VAT) due to its high revenueraising potential. Using the Ordinary Least Squares (OLS) estimation technique and maximum likelihood for stochastic frontier approach, the study estimated the taxable capacity and effort of value-added tax (VAT). The results indicated that capital investment, manufacturing and private credit as a per cent of GDP impacted positively on taxable capacity while inflation, exports and agriculture negatively affected taxable capacity. The tax effort estimation results indicated that the average tax effort between 2011 and 2015 was 0.5, thus classifying the country under low collection, high effort category. Therefore, broadening the tax base through increased investments, manufacturing and improving on the efficiency of tax administration is fundamental in enhancing revenue mobilisation.

scholarly journals HUBUNGAN KUALITAS PELAYANAN TERHADAP KEPUASAN PENERIMA LAYANAN ADMINISTRASI KEPENDUDUKAN DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN TANAH DATAR

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (3) ◽  
pp. 327
Author(s):  
Mita Wulandari ◽  
Armida S
Keyword(s):  
Service Quality ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Five Dimensions ◽  
Correlation Test ◽  
Physical Evidence ◽  
Correlational Method ◽  
Data Collection Technique ◽  
Linearity Test

This study aims to determine the relationship of service quality to the satisfaction of recipients of population administration services at the Population and Civil Registry Office of Tanah Datar District. Measurement of service quality dimensions using five dimensions of service quality consisting of dimensions of physical evidence (tangibles), reliability (reliability), responsiveness (responsiveness), assurance (assurance), empathy (empathy). This type of research is a quantitative study with a correlational method using SPSS version 22. The population of this study is the population receiving population administration services in Dukcapil Tanah Datar District, a population of 82,286 people with a sample of 100 people taken using the Slovin formula using accidental sampling techniques. The research data is primary data, the data collection technique in this study is to use a questionnaire prepared using a Likert scale whose scores are 1-5. To ensure that the instruments used in the study are validity and reliability tests. Data were analyzed by descriptive and inductive analysis using normality test, linearity test, hypothesis testing using multiple correlation test, person correlation test, and the coefficient of determination test with α = 0.05. The results of this study show that the five service quality variables have a positive and significant relationship to the satisfaction of recipients of population administration services, namely the dimensions of physical evidence (tangibles), reliability (reliability), responsiveness (responsiveness), assurance (assurance), and empathy (empathy). Keyword:  kualitas pelayanan, bukti fisik (tangibility), keandalan (reliability), daya tanggap (responsiveness), jaminan (assurance), empati (emphaty), dan kepuasan masyarakat penerima layanan.

scholarly journals NILAI TAMBAH DARI USAHA PENGOLAHAN TEPUNG TERIGU MENJADI MARTABAK MARKOBAR KOTA MANADO

2018 ◽  
Vol 14 (2) ◽  
pp. 35
Author(s):  
Amar ., Nfn ◽  
Tommy F. Lolowang ◽  
Nordy F. L. Waney
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Value Added ◽  
Added Value ◽  
Primary Data ◽  
Selling Price ◽  
Total Revenue ◽  
Collection Method ◽  
Profit Analysis ◽  
Business Profit

This study aims to determine the magnitude: (1) the added value of flour business into martabak Markobar Manado (2) profit from flour processing business into martabak Markobar Manado City. The study was conducted in October to December 2017, located in Markobar Kota Manado. Data collection method is done by using primary data. Primary data was obtained through interviews with relevant parties based on a prepared list of questions, as well as on-site observations. Data analysis in this study using: 1) value-added analysis and 2) profit analysis with the formula π = TR - TC. The results showed that Markobar Manado process 3 types of martabak martabak 2 flavors, martabak 4 flavors and martabak 8 flavors. Number of martabak 2 taste processed ie 96 pieces with selling price per fruit of Rp. 50,000 so the total revenue is Rp.4.800.000. Number of martabak 4 flavors processed ie 144 fruit with the selling price per fruit of Rp. 80,000 so that the revenue received by Markobar is Rp.11.520.000. Number of martabak 8 taste processed ie 240 fruit with selling price per fruit of Rp. 100.00.000 so that the revenue received by Markobar is Rp.24.000.000 Profit business martabak 2 taste of Rp. 485,116.71, business profit martabak 4 taste of Rp. 5,297,675.07 and business profit martabak 8 taste of Rp. 9,322,791.78. Processing business martabak 2 flavors produce value added Rp 2,357,116.71, processing martabak 4 flavors produce value added Rp. 8,105,675.07 and martabak processing 8 flavors produce added value of Rp. 14,002,791.78.*eprm*.

scholarly journals The Influence of Gamification, E-Service Quality and E-Trust on Online Purchase Decision with Online Purchase Intention as Intervening Variable at the Marketplace Shopee in Medan City

2021 ◽  
Vol 8 (8) ◽  
pp. 546-558
Author(s):  
Dita Aulia ◽  
Endang Sulistya Rini ◽  
Fadli .
Keyword(s):  
Service Quality ◽  
Path Analysis ◽  
Purchase Intention ◽  
Secondary Data ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Method ◽  
Insignificant Effect ◽  
Online Purchase ◽  
Descriptive Statistical Analysis

This study aims to determine and analyze the effect of gamification, e-service quality and e-trust variables on online purchase decision through online purchase intention at the Shopee marketplace in Medan City. This type of research is using a quantitative approach. The nature of this research is associative research and the data used are primary data and secondary data obtained through documentation and a list of questions that measure it using a Likert scale. The sample in this study is the community in Medan City at least 17 years old, has a Shopee marketplace application and is a consumer who has purchased and used the Shopee marketplace at least 1 time as many as 175 respondents. Researchers collected data by distributing questionnaires to all respondents in this study. The data analysis method used descriptive statistical analysis and path analysis. Statistical results show that the majority of respondents agree with all the statements shared. The results of the research on the first substructure show that gamification has a positive and significant effect on online purchase intention with a significance of 0.000, e-service quality has a positive and insignificant effect on online purchase intention with a significance of 0.836 and e-trust has a positive and significant effect on online purchase intention with a significance of 0.000. The results of the research on the second substructure show that gamification has a positive and significant effect on online purchase decision with a significance of 0.031, e-service quality has a negative and insignificant effect on online purchase decision with a significance of 0.721, e-trust has a positive and significant effect on online purchase decision with a significance of 0.002 and online purchase intention has a positive and significant effect on online purchase decision with a significance of 0.000. The path analysis test using the sobel test shows that online purchase intention is able to mediate between gamification and e-trust with online purchase decision, but online purchase intention are not able to mediate e-service quality with online purchase decision. Keywords: Gamification, E-Service Quality, E-Trust, Online Purchase Intention and Online Purchase Decision.

scholarly journals Relationship Host Behavior and The Environment of DHF Incidence in Wonokusumo Surabaya

2018 ◽  
Vol 5 (3) ◽  
pp. 383
Author(s):  
Sofa Nutrima Rismawati
Keyword(s):  
Data Collection ◽  
Dengue Hemorrhagic Fever ◽  
Secondary Data ◽  
Hemorrhagic Fever ◽  
Primary Data ◽  
Environment Interaction ◽  
Cross Sectional ◽  
Host Behavior ◽  
Cross Sectional Design ◽  
Data Collection Technique

ABSTRACTFree Number of larvae (ABJ) in RW 15, Wonokusumo Village is 85%. However, the incidence of Dengue Hemorrhagic Fever (DHF) is still high, ie 17 cases. The high incidence rate of DHF is due to the interaction between host, agent and environment. Host in terms of behavior, dengue virus as an agent and environment derived from the surrounding conditions that can cause and trigger the spread of DHF. The purpose of this research is to analyze the relationship of host and environment behavior to the occurrence of DHF in RW 15. This research using cross sectional design. Random sampling using the guy method. How to calculate the method guy is 10% of the population so that obtained a sample of 78 respondents. Primary data collection technique is done through indepth interview and filling questionnaire. Secondary data collection was obtained from Wonokusumo Puskemas report and report from Surabaya City Health Office. The research was conducted in RW 15. The result of bivariate statistic test showed significant relation between knowledge, attitude, action and environment against DHF incidence with p> α, 0,00> 0,05. The conclusion of this research is that there is host and environment interaction to DHF incidence. Suggestion of this research is procurement of work program every month, independent larvae monitoring movement by society and 3M movement plus every week on Thursday and procurement of training of cadre jumantik about how and regulation of dosage of abate powder according to dose.Keywords: host behavior, environment, disease Dengue Hemorrhagic Fever

scholarly journals PENGHITUNGAN KREDIT PAJAK MASUKAN PKP YANG MELAKUKAN PENYERAHAN YANG TERUTANG PPN DAN YANG DIBEBASKAN (STUDI PADA PDAM TIRTA PATRIOT)

2020 ◽  
Vol 3 (2) ◽  
pp. 60-69
Author(s):  
Rizqi Haniyah ◽  
Asqolani Asqolani
Keyword(s):  
Government Regulation ◽  
Value Added ◽  
Field Research ◽  
Primary Data ◽  
Clean Water ◽  
Value Added Tax ◽  
Library Research ◽  
Water Value ◽  
Ministry Of Finance ◽  
One Year

Perusahaan Daerah Air Minum (PDAM) pada umumnya memiliki dua jenis penghasilan yaitu layanan penyediaan air bersih sebagai sumber utama penghasilannya dan penghasilan non air. Air bersih baik yang bisa diminum atau tidak, merupakan Barang Kena Pajak yang dibebaskan dari pengenaan Pajak Pertambahan Nilai sesuai Peraturan Pemerintah Nomor 40 Tahun 2015. Disamping itu, perusahaan juga memiliki penghasilan lain yang secara ketentuan perpajakan terutang pemungutan PPN. Namun di sisi lain, terdapat permasalahan terkait Pajak Masukan yang seharusnya tidak dapat dikreditkan seluruhnya karena terdapat penyerahan yang terutang pajak namun tidak dapat diketahui dengan pasti. Oleh sebab itu jumlah Pajak Masukan yang dapat dikreditkan untuk penyerahan yang terutang pajak dihitung dengan menggunakan pedoman yang diatur dengan Peraturan Menteri Keuangan No. 135/PMK.011/2014. Penelitian ini menggunakan metode kualitatif yang ditujukan untuk memperoleh data dan fakta tentang kasus pengkreditan Pajak Masukan dengan menggunakan data primer yaitu wawancara. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Studi Kepustakaan (Library Research) dan Studi Lapangan (Field Research). Kesimpulan dari penelitian ini adalah adanya Pajak Masukan yang seharusnya tidak seluruhnya dikreditkan karena terdapat penyerahan yang digunakan secara bersama-sama untuk menghasilkan air bersih (BKP yang dibebaskan) dan penerimaan non air bersih (BKP) dan tidak dapat diketahui secara pasti jumlahnya. Pengkreditannya seharusnya dilakukan dengan menggunakan penghitungan kembali Pajak Masukan berdasarkan perkiraan setelah diketahui nilai penyerahan terutang dan tidak terutang Pajak Pertambahan Nilai dibebaskan selama satu tahun.Kata kunci: Pengkreditan Pajak Masukan, Air Bersih, Pajak Pertambahan Nilai, Barang Kena Pajak Dibebaskan. AbstractThe company of Regional Drinking Water (PDAM) generally has two types of income, namely the clean water supply service as the main source income and non-water income. Clean water that can be drunk or not, is a taxable good that is exempt from the imposition of value added tax according to government regulation number 40 year 2015. On the other hand, the company also has other income that is based on taxation payable VAT. But there are issues related to input tax that should not be credited entirely because there is a tax payable submission but cannot be identified with certainty. Therefore, the amount of input tax which can be credited for the value-added reporting is calculated using the guidelines governed by the Ministry of Finance regulation No. 135/PMK. 011/2014. This Research uses qualitative methods aimed at obtaining data and facts about the case of tax crediting of inputs using primary data i.e. interviews. The data collection techniques used in the study Library Research and field research. The conclusion of the study is that the input tax for some inventories should not be fully credited because they are used to produce clean water (freetax) and non-water income (taxable goods) and can not be exactly identified. The credit should be made by using an estimated tax return calculation after all the income is reported for one year. Keywords: Input tax, Clean Water, Value Added Tax, Free-Taxable Goods.

Governmentality of Value Added Tax compliance using Electronic Fiscal Devices in Malawi

2021 ◽  
Vol 12 (4) ◽  
pp. 0-0
Keyword(s):  
Developing Countries ◽  
Tax Compliance ◽  
Value Added ◽  
Government Agencies ◽  
Business Associations ◽  
Value Added Tax ◽  
National Budget ◽  
Ways Of Thinking ◽  
Complex Relationships ◽  
Power And Authority

This paper critically analysed the implementation of Electronic Fiscal Devices (EFD) in supporting value added tax (VAT) compliance. The study draws on the concept of governmentality to highlight ways of exercising power and authority among VAT stakeholders using the case of Malawi. The findings showed that tax regime discourse was important in shaping the ways of thinking and acting of stakeholders in the implementation of EFD. Complex relationships emerged as a result of implementing EFD between the revenue authority and VAT registered operators, foreign-owned businesses, business associations, government agencies and donors. While the revenue authority managed to achieve VAT compliance using EFD, there was resistance from VAT registered operators and business organisations which affected the growth of the tax regime and financing of the national budget. The study contributes to the understanding of EFD use and VAT compliance in the context of developing countries.

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