scholarly journals PENGEMBALIAN PENDAHULUAN KELEBIHAN PAJAK SEBAGAI ALTERNATIF MEMBANTU CASHFLOW PT CONTINENTAL PANJIPRATAMA PADA MASA PANDEMI COVID-19

2021 ◽  
pp. 777
Author(s):  
Andreas Bambang Daryatno
Keyword(s):  
Job Creation ◽  
University Faculty ◽  
Preliminary Testing ◽  
Tax Audit ◽  
Speed Up ◽  
Tax Refunds ◽  
The Government ◽  
Tax Payments ◽  
The Impact

Tax refunds aim to return tax overpayments in accordance with applicable regulations, where the excess tax is theright of the taxpayer. The government has an obligation to return the excess tax that is not owed from the taxpayer.There are two methods of restitution, namely restitution by conducting a tax audit first and restitution of preliminaryrefunds of overpayment of taxes only by doing research. Special preliminary refunds are given to certain taxpayerswho meet the stipulated criteria or obedient taxpayers who have fulfilled their tax obligations well and have lowrisk. During this COVID-19 pandemic, taxpayers are trying to get a preliminary restitution facility because inaddition to just doing research, the disbursement of excess tax payments by the government is also accelerated, eventhe government through the Job Creation Law has issued relaxations related to restitution. The accelerateddisbursement of excess tax payments greatly helps the company's cashflow so that it can survive the drought offinancial liquidity as a result of the impact of the COVID-19 pandemic. The method used is to provide counselingand assistance in meeting the requirements set by the government, so that the application for a preliminary refundof the overpayment of taxes can be received and processed quickly in accordance with applicable regulations. Toexpedite and speed up the preliminary testing process in increasing the company's cashflow, I, as a lecturer atTarumanagara University, Faculty of Economics, Accounting Department, carried out counseling and assistance inthe accounting and tax department with the title "Preliminary Refund of Excess Taxes as an Alternative to Help PTContinental Panjipratama Cashflow During the Covid-19 Pandemic.Restitusi pajak bertujuan untuk mengembalikan kelebihan pembayaran pajak, sesuai dengan peraturan yang berlaku,dimana kelebihan pajak tersebut merupakan hak daei wajib pajak. Pemerintah mempunyai kewajiban untukmengembalikan kelebihan pajak yang tidak terutang dari wajib pajak. ada dua metode restitusi yaitu restitusi dengandilakukan pemeriksaan pajak terlebih dahulu dan restitusi pengembalian pendahuluan kelebihan pembayaran pajakhanya dengan dilakukan penelitian saja. Restitusi pendahuluan khusus diberikan kepada wajib pajak tertentu, yangmemenuhi kreteria yang ditetapkan atau wajib pajak patuh yang telah memenuhi kewajiban perpajakan secara baikdan memiliki resiko yang rendah. Pada masa pandemic covid-19 ini, para wajib pajak berusaha mendapatkanfasilitas restitusi pendahuluan karena selain hanya dilakukan penelitian saja, pencairan kelebihan pembayaran pajakoleh pemerintah juga dipercepat bahkan pemerintah melalui Undang-Undang Cipta Kerja mengeluarkan relaksasiberkaitan restitusi. Pencairan kelebihan pembayaran pajak dipercepat sangat membantu cashflow perusahaan supayadapat bertahan menghadapi kekeringan likuiditas keuangan sebagai dampak dari hantaman pandemi covid-19.Metode yang dipakai dengan memberikan penyuluhan dan pendampingan dalam memenuhi persyaratan yang telahditetapkan oleh pemerintah, supaya permohonan pengembalian pendahuluan kelebihan pembayaran pajak dapatditerima dan diproses secara cepat sesuai dengan ketentuan yang berlaku. Untuk memperlancar dan mempercepatproses testitusi pendahuan dalam meningkatkan cashflow perusahaan maka saya selaku dosen UniversitasTarumanagara Fakultas Ekonomi Jurusan Akuntansi melaksanakan penyuluhan dan pendampingan di bagianakuntansi dan pajak dengan judul “Pengembalian Pendahuluan Kelebihan Pajak Sebagai Alternatif MembantuCashflow PT Continental Panjipratama Pada Masa Pandemi Covid-19.

scholarly journals Bearing of Tax Audit on Tax Compliance and Revenue Generation in Ekiti State

2020 ◽  
Vol 12 (1) ◽  
pp. 115
Author(s):  
Raphael Adekola DADA ◽  
Isaac Babatope TAIWO
Keyword(s):  
Tax Compliance ◽  
Internal Revenue Service ◽  
Revenue Generation ◽  
Analysis Technique ◽  
Tax Audit ◽  
Compliance Audit ◽  
Cent Level ◽  
The Government ◽  
The Impact ◽  
Structured Questionnaire

The paper examined the impact of tax audit on revenue generation in Ekiti State. The data used for this study was gathered using structured questionnaire administered to 312 staff of the Ekiti State Internal Revenue Service. A regression analysis technique was adopted, and the result revealed that certain per cent of the revenue generated in Ekiti State could be explained by the tax audit; It was also discovered that auditing access, auditing officials, an effective tax audit, non-compliance, audit fieldwork, tax audit control, and corruption affect the revenue generation by 1.188, 0.319, 0.596, 0.148, 0.157, 0.125 and 0.002 respectively; the probability value  0.00, 0.01, 0.00, 0.022 and 0.00 ˂ 0.05 showed that auditing access, auditing officials, effective tax audit and incentive were statistically significant at 5 per cent level; the probability of F-statistic value 0.000 ˂ 0.05 revealed that the model was appropriate for determining the impact of tax audit on revenue generation in Ekiti State. Thus, the study concluded that tax audit should be embraced as it maximizes the collection of revenue which enables the government to address developmental projects that will benefit its citizenry and also helps in strengthening the businesses of the taxpayer.

scholarly journals The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors

2014 ◽  
Vol 61 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Liucija Birskyte
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Tax Compliance ◽  
Trust In Government ◽  
National Elections ◽  
Income Reporting ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
The Relationship

Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s Bureau of Economic Analysis (BEA) are used to test an empirical model if trust in government has a positive impact on tax compliance of the least compliant taxpayers group - nonfarm sole proprietors - controlling for the deterrent effects of tax enforcement. The results indicate that the higher trust in government improves tax compliance. The paper contributes to the existing literature on tax compliance by combining survey and statistical income reporting data to find evidence that perceptions about the trust in the government translate into actual tax payments

scholarly journals DAMPAK PENERAPAN PP NOMOR 46 TAHUN 2013 ATAS PEMBAYARAN PAJAK OLEH WAJIB PAJAK KPP PRATAMA MANADO

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Yuli Rawun ◽  
Agus T. Poputra ◽  
Lintje Kalangi
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
T Test ◽  
Paired Sample ◽  
Significant Difference ◽  
Before And After ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
Year 2013

In an effort to increase voluntary compliance with tax obligations and encourage the contribution of revenues from the UMKM sector, the Government has issued Government Regulation No. 46 2013. The new Tax Regulation has the advantage of rates that are used less than the previous fare, ie 1% of gross turnover.Regulation No. 46 2013 taxpayer applies for personal and / or agency that has a certain gross income, ie income less than 4.8 M. The aim of this study was to analyze the impact of adoption of Government Regulation No. 46 2013 of Paying Income Tax by Taxpayers at KPP Pratama Manado. The analytical method used is using two different test samples / dependent groups (paired) or Paired Sample T Test. Paired Sample t test course used when the two groups are interconnected. Two paired sample means a sample with the same subject but have two different treatments or measurements of, for example, before and after. Results of this study indicate that there is a difference between before and after the enactment of Government Regulation No. 46 Year 2013, but the difference that causes a decrease in the amount of tax paid by individual taxpayers who use the recording but for individual taxpayers who use the books there is no significant difference. As for corporate taxpayers that difference causes an increase on the amount of income tax payments by using final tax. Thus the application of Regulation No. 46 Year 2013 needs to be socialized again to taxpayers who are not registered in the KPP Pratama Manado in order to increase the amount of income tax payments.

COVID-19 Lockdown Restrictions and Small Business Survival Strategy: Government Supporting Schemes

2021 ◽  
pp. 227853372110451
Author(s):  
Minyahil Assefa
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Survival Strategy ◽  
Relative Importance ◽  
Logit Models ◽  
Business Survival ◽  
Binary Logit ◽  
The Government ◽  
Tax Payments ◽  
The Impact

From antiquity to the present day, the contribution of small businesses to the economic development of a country is overwhelming. Nowadays, COVID-19 lockdown restrictions have exerted an outrageous impact on small businesses survival. In developing countries where government-supporting capacity is low, the severity is substantial. The present study predicts the impact of COVID-19 lockdown restriction and government supporting schemes on small business survival. To meet this purpose, the study primarily used PLS-SEM and binary logit models. The results confirmed that over 44% of small businesses would fail in the first month of lockdown restriction. Moreover, only 6% have cash reserve to survive twelve months. In this regard, the present study suggested that the government should have to abstain from total lockdown measures, without government-supporting schemes. As such, the study has examined the relative importance of COVID-19 based special loan, suspension of payments, withdrawal of restricted funds, and exemption of tax and penalty payments. Among these supporting schemes, COVID-19 based special loan is the most important government-supporting scheme followed by the suspension of interest and principal payments. However, the exemption of tax payments and withdrawal of restricted funds were not significant.

scholarly journals Land Banks' Impact on Agrarian Reform and Equitable Land Redistribution

2021 ◽  
Vol 20 (2) ◽  
Author(s):  
Iswantoro Iswantoro ◽  
Resti Dian Luthviati
Keyword(s):  
Public Good ◽  
Public Interest ◽  
Agrarian Reform ◽  
Job Creation ◽  
The Public ◽  
Land Redistribution ◽  
The Government ◽  
The Impact ◽  
Land Bank ◽  
Abandoned Lands

<p>Agrarian Reform and Land Redistribution have been pursued by the government in various ways. Still, the key question is whether establishing a Land Bank will result in a fair redistribution of land. The purpose of this study is to examine the impact of land banks on agrarian reform and equitable land redistribution following the passage of the Job Creation Act. The findings revealed that the land bank only has a few abandoned lands that are not held by the state, which will be used by the form based on public interest and subsequently handed to the community. The existence of a land bank is a government endeavor to offer land for the public good and for persons who require it.</p>

The Impact of Taxes on the Reproduction of Natural Forest Resources in Ukraine

2021 ◽  
Vol 12 (3) ◽  
pp. s108-s122
Author(s):  
Iryna Zhurakovska ◽  
Roman Sydorenko ◽  
Pavlina Fuhelo ◽  
Liudmyla Khomenko ◽  
Nataliya Sokrovolska
Keyword(s):  
Financial Reporting ◽  
Forest Restoration ◽  
Natural Capital ◽  
State Committee ◽  
Forest Resources ◽  
The State ◽  
Forest Enterprises ◽  
The Government ◽  
Tax Payments ◽  
The Impact

The research was directed to confirming or disproving the hypothesis that increasing tax pressure on the forest industry encourages the irrational use of forest resources to cover tax payments. The purpose of the study is to develop a methodology for identifying the impact of taxes on the activities of forest enterprises in Ukraine, social and natural capital.  In this study, we try to identify the causes of the increased tax burden and the impact of this process on forest conservation. The following decisions of the Government of Ukraine have been taken into account: ban on export of timber products in 2015; an increase in the rent for the use of forest resources in 2016; expiration of special VAT regime from January 1, 2017, introduction of land tax on forest lands from January 1, 2019, increase of deductions from net profit to the state budget from 75 to 90%. Information bases of research are the survey has been conducted, the statistic reporting, reporting to the State Forest Resources Agency and financial reporting of forestry enterprises. By means of methods of the econometric analysis, it is studied indicators relations of the amount of the paid taxes and the area of logging, the amount of the paid taxes and the area of restoration of the wood from 2010 to 2019. The impact of tax increases on the financial condition of forest enterprises was analyzed. The social effect was analyzed by studying the dynamics of payment of wage taxes, the environmental effect was analyzed by indicators of growth of areas of forest restoration including areas of planting a new forest. By results of the analysis of data of the State committee of statistics and the reporting of 17 state enterprises of the Volyn region which serve 7% of the total area of the woods of Ukraine it is established: tax revenues from forest enterprises have tripled, what is not related to the increase in profitability of their activities; reduction of the number of dividends paid in favor of the state; the total sectorial profitability of the activity decreased more than 6 times; bankruptcy is on the rise, and at the end of 2019 accounts for nearly half (65%) of all operating entities. The constructed econometric model allows us to claim with probability p = 0.95 that the increase in tax payments leads to an increase in the volume of harvesting although taxes should stimulate the economical use of forest resources. The results show that all government decisions as to increasing fiscal pressure on forestry enterprises were unsystematic and lead the industry into bankruptcy. This has a detrimental effect on the ecology of the region as forestry grows. However, instead of developing the industry, these studies indicate a complete decline as enterprises lack the resources to forestry development.

scholarly journals The Impact of Mental Accounting on Tax Evasion (An Experimental Study in Accounting Students)

2018 ◽  
Vol 8 (1) ◽  
pp. 36
Author(s):  
Aprilia Kardianzah Putri ◽  
Achdiar Redy Setiawan
Keyword(s):  
Experimental Study ◽  
Experimental Design ◽  
Experimental Research ◽  
Tax Evasion ◽  
Quantitative Research ◽  
Mental Accounting ◽  
Accounting Students ◽  
Tax Refunds ◽  
Tax Payments ◽  
The Impact

The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design. The sample used in this experiment was accounting students at Trunojoyo University, Madura, with concentration on taxation. The results for all treatments in this study indicate that there are no differences between in gain scenario and loss scenario. These fi ndings can be explained by mental accounting and prospect theory. This study shows that individuals evaluate tax payments and tax refunds asymmetrically. In addition, the individuals also underlie mental accounting when making tax evasion decisions.

scholarly journals Impact of the Omnibus Law/Job Creation Act in Indonesia

2020 ◽  
Vol 8 (`10) ◽  
pp. 266-281
Author(s):  
Hadry Harahap ◽  
B. F. Sihombing ◽  
Adnan Hamid
Keyword(s):  
House Of Representatives ◽  
Government Regulation ◽  
Job Creation ◽  
Secondary Data ◽  
Civil Society Organizations ◽  
The Rule Of Law ◽  
The Republic ◽  
The Government ◽  
The Impact ◽  
Accurate Reporting

The purpose of this research is to analyze the impact of the Omnibus Law/Job Creation Act related to the discussion process and post-endorsement by the legislature, the House of Representatives of the Republic of Indonesia. This research uses the normative juridical method, which is a legal research conducted by examining library materials. or secondary data and carried out with descriptions, measurements and accurate reporting of the characteristics of some of the phenomena under study. The findings of this study are that the government and legislature in the process and discussion tend to conflict with the 1945 Constitution article 1 paragraph (3), article 27 paragraph (1), and article 28 paragraph (5) and Law No.12 of 2011. regarding the Formation of Legislative Regulations as updated by Law No.15 of 2019 . Pancasila as a philosophische grondslag is stated in the Preamble of the 1945 Indonesian Constitution which means that Pancasila is positioned as a source of constitutional law in Indonesia, is an inspiration for the formation of the rule of law in Indonesia.  As a result, civil society organizations oppose and reject this regulation so that it is hoped that President Joko Widodo can issue a Government Regulation in Lieu of Law.

scholarly journals Tax audit and tax productivity in Lagos state, Nigeria

2018 ◽  
Vol 3 (2) ◽  
pp. 202-210 ◽  
Author(s):  
Clement Olatunji Olaoye ◽  
Stephen Ayodeji Ogunleye ◽  
Festus Taiwo Solanke
Keyword(s):  
Secondary Data ◽  
Least Square ◽  
Primary Data ◽  
Content Type ◽  
Internal Revenue ◽  
Lagos State ◽  
Routine Basis ◽  
Tax Audit ◽  
The Government ◽  
The Impact

Purpose The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax productivity, and the impact of Desk audit, Field audit and Back-duty audit on tax productivity in Lagos state. Design/methodology/approach The study made use of both primary and secondary data. Primary data used in the study were collected with the use of questionnaires administered to 350 randomly selected staffs of Lagos state Internal Revenue Services, while secondary data used in the study were sourced from Federal Inland Revenue Service and Lagos Internal Revenue Service audit division in Lagos state over the period spanning from 2000 to 2015. Data collated in the study were analyzed descriptively using inferential methods such as unit root test, and estimation techniques such as Fully Modified Least Square (FMOLS) co-integration regression and Logit regression analysis. Findings The study revealed that Field tax audit, desk tax audit and Back duty tax audit exert a significant positive impact on tax productivity with reported estimate of 0.530454 (p=0.0044<0.05) for FIDAUD, 0.774450 (p=0.0085< 0.05) for DEKAUD, 1.244317 (p=0.0001<0.05) for BAKAUD. Research limitations/implications Relevant tax authority (RTA), tax auditors and FIRS staff members should have full knowledge of modern audit tools like Computer Aided Audit Tools (CAATs) to enhance performance and maximum tax revenue generation. Practical implications The study concluded that tax audit enhances the level of productivity of tax administration in Lagos state and that any form of tax audit has the tendency of influencing revenue accruing to the government from taxation positively. Hence, tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively. Social implications Tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively. Originality/value This tax audit and tax productivity in Lagos state, Nigeria, fulfills an identified need to study how brand-supportive behavior can be enabled.

Measures Adopted for Promoting Inclusive and Sustainable Growth

Paradigm ◽  
2018 ◽  
Vol 22 (2) ◽  
pp. 143-159 ◽  
Author(s):  
Reena Agrawal
Keyword(s):  
Social Inclusion ◽  
Good Governance ◽  
Job Creation ◽  
Sustainable Growth ◽  
Infrastructure Development ◽  
Policy Reforms ◽  
Rural Sector ◽  
The Government ◽  
Sustainable Economic Growth ◽  
The Impact

The present study was taken up to review the initiatives taken by the present government to further consolidate the efforts to promote inclusive and sustainable economic growth in India and to sustain the existing growth. The intent of the study was to explore the measures taken by the government to enhance: (a) infrastructure development, (b) financial inclusion, (c) growth in agriculture and rural sector, (d) social inclusion, (e) good governance and policy reforms and (f) expertise development and job creation in the country. The aim was also to evaluate the impact of these initiatives on the economy, find the gaps, if any, and suggest measures to complement the on-going efforts.

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