scholarly journals ESTIMASI POTENTIAL LOSS PENERIMAAN PAJAK DARI KEGIATAN UNDERGROUND ECONOMY DENGAN PENDEKATAN MONETER

Media Ekonomi ◽  
2017 ◽  
Vol 21 (1) ◽  
pp. 71
Author(s):  
Tenang Sapardi
Keyword(s):  
Data Collection ◽  
Underground Economy ◽  
National Account ◽  
Official Statistics ◽  
Tax Collection ◽  
Estimation Techniques ◽  
Tax Revenues ◽  
Monetary Approach ◽  
Currency Demand ◽  
Potential Loss

<p>One of the major problems in estimating GDP is the absence of reliable, accurate, timely and consistent official economic and sosial statistics. One of them is that official statistics do not take into account the underground economy when estimating GDP. Deficiencies in estimation techniques and difficulties associated with data collection lead to misreporting and underreporting of national account statistics. The precence of a large underground economy undermines goverment revenue and tax collection. For this reasons, it is crucial to know the size of the underground economy and the magnitude of their activity in order to assess the implications for tax revenues or fiscal revenues. The data consist of quartely observations form 2000-2009 and are taken from BI, BPS and Minister of Finance. Estimating use the currency demand appraach, the first attempt to investigate the size of the underground economy using monetary variabels as a proxy.<br />Keywords: underground economy, monetary approach, currency demand, tax potential loss</p>

Measuring the Underground Economy and its Impact on the Economy of Pakistan

2004 ◽  
Vol 9 (2) ◽  
pp. 93-103 ◽  
Author(s):  
Bushra Yasmin ◽  
Hira Rauf
Keyword(s):  
Tax Evasion ◽  
Underground Economy ◽  
Least Square ◽  
Demand Equation ◽  
Ordinary Least Square ◽  
Economic Problems ◽  
Time Period ◽  
Monetary Approach ◽  
Currency Demand ◽  
The Impact

This study focuses on the measurement of the underground economy (UGE) through tax evasion in Pakistan over the time period 1974-2002. The monetary approach is applied in order to estimate the underground economy. First, the currency demand equation is estimated and then an attempt is made to deduce the size of the underground economy and tax evasion. Finally, an Ordinary Least Square (OLS) Model is applied in order to estimate the impact of the underground economy on Gross Domestic Product of Pakistan for a selected time period. The results demonstrated that the underground economy has increased enormously from Rs. 12 billion in 1974 to Rs. 1085 billion in 2002. The findings suggest that the existence of such a large UGE can decrease tax revenues, depress GDP, and raise socio-economic problems. Frequent tax audits and heavier penalties for tax evasion may minimise the size of the underground economy with its ill effects.

scholarly journals ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR THE FOUR MAXIMS(STUDI KASUS SAMSAT KABUPATEN PASAMAN BARAT PROVINSI SUMATRA BARAT)

2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Muammar Khaddafi ◽  
Annesa Dianty Darwin
Keyword(s):  
Data Collection ◽  
Motor Vehicle ◽  
Adam Smith ◽  
Secondary Data ◽  
Legal Certainty ◽  
Tax Collection ◽  
Tax Rate ◽  
Progressive Tax ◽  
Qualitative Descriptive ◽  
Descriptive Method

This study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection).

scholarly journals PENGARUH KEWAJIBAN KEPEMILIKAN NPWP,PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung)

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Adelina Simanungkalit ◽  
Agus T. Poputra ◽  
Treesje Runtu
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Processing Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
Identification Number ◽  
Tax Revenues ◽  
Data Processing Method ◽  
Tax Audit ◽  
Positive Effect

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.

scholarly journals MEKANISME PEMUNGUTAN PAJAK ATAS PEMINDAHAN HAK PADA JUAL BELI TANAH DAN BANGUNAN DI KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO (SITARO)

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sela Pudihang ◽  
Jenny Morasa ◽  
Hendrik Gamaliel
Keyword(s):  
Data Collection ◽  
Central Government ◽  
Land Rights ◽  
Descriptive Data ◽  
Tax Collection ◽  
Research Results ◽  
Methods Of Analysis ◽  
Qualitative Descriptive

The BEA acquisition of Rights over the land and building tax is imposed on the acquisition of land rights and buildings. The tax was enacted by the Central Government into tax areas since January 2011. Islands Regency Siau In Indonesia this tax set forth in applicable local Islands Regency Siau In Indonesia number 5 in 2011 about tax areas. The purpose of the study to analyze the tax collection mechanism BPHTB Islands Regency Siau In Indonesia. Methods of analysis used qualitative descriptive. Data collection is done by the method of interview, observation and documentation. The research results of the tax collection mechanism BPHTB through stage charging SSPD BPHTB, stage counting BPHTB payable, the payment stage, verification has not been effective. To improve the understanding of the taxpayers of the County Financial Agency then BPHTB Siau In Indonesia more being proactive by increasing the activities of socialization, because of taxpayer compliance in reporting the Bea acquisition of Rights over the land and buildings in the Regency Siau In Indonesia is still lacking.Keywords: tax collection Mechanisms, BPHTB, buying and selling land and buildings

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.

scholarly journals Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 339-349
Author(s):  
Asmawati Asmawati ◽  
Amran Saragih ◽  
Nora Januarti Panjaitan ◽  
Christina Kumala
Keyword(s):  
Public Services ◽  
Tax Revenue ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government ◽  
Developing Area ◽  
The City

Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue

Big Data Techniques for Supporting Official Statistics

Web Services ◽  
2019 ◽  
pp. 728-744 ◽  
Author(s):  
Antonino Virgillito ◽  
Federico Polidoro
Keyword(s):  
Big Data ◽  
Data Collection ◽  
Data Science ◽  
Official Statistics ◽  
The Core ◽  
Web Scraping ◽  
Collection Process ◽  
Data Collection Process ◽  
Data Source ◽  
Use Of Internet

Following the advent of Big Data, statistical offices have been largely exploring the use of Internet as data source for modernizing their data collection process. Particularly, prices are collected online in several statistical institutes through a technique known as web scraping. The objective of the chapter is to discuss the challenges of web scraping for setting up a continuous data collection process, exploring and classifying the more widespread techniques and presenting how they are used in practical cases. The main technical notions behind web scraping are presented and explained in order to give also to readers with no background in IT the sufficient elements to fully comprehend scraping techniques, promoting the building of mixed skills that is at the core of the spirit of modern data science. Challenges for official statistics deriving from the use of web scraping are briefly sketched. Finally, research ideas for overcoming the limitations of current techniques are presented and discussed.

Perceptual Mapping Based on Idiosyncratic Sets of Attributes

1994 ◽  
Vol 31 (1) ◽  
pp. 15-27 ◽  
Author(s):  
Jan-Benedict E.M. Steenkamp ◽  
Hans C.M. Van Trijp ◽  
Jos M.F. Ten Berge
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Predictive Validity ◽  
Structural Reliability ◽  
Procrustes Analysis ◽  
Mapping Procedure ◽  
Estimation Techniques ◽  
Perceptual Mapping ◽  
Generalized Procrustes Analysis ◽  
Mapping Techniques

The authors describe a compositional perceptual mapping procedure, unrestricted attribute-elicitation mapping (UAM), which allows consumers to describe and rate the brands in their own terminology and thus relaxes the restrictive assumptions of traditional compositional mapping techniques regarding the structure and interpretation of the set of attributes. They compare the performance of three estimation techniques for constructing a group space based on the idiosyncratic data, namely, INDSCAL, CANCOR, and generalized procrustes analysis (GPA). Their findings indicate that the three estimation techniques perform about equally well. UAM also is compared with traditional compositional mapping. They find that UAM is superior on fit of the solution, interpretability, and sample reliability. UAM probably holds an edge with respect to data collection. Traditional compositional mapping is superior on ease of data analysis. No major difference was found on predictive validity and structural reliability.

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