scholarly journals ANALISIS PEMENUHAN KONSEP CURRENT PAYMENT DAN FINAL LIABILITY DALAM PENGHITUNGAN PPH PASAL 25 DAN PENGENAAN SANKSI TERKAIT

2019 ◽  
Vol 13 (1) ◽  
pp. 72-104
Author(s):  
Andang Wirawan Setiabudi
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Assessment System ◽  
Actual Condition ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Self Assessment ◽  
National Budget ◽  
Directorate General ◽  
Budget Revenue

Nowadays about 80% of APBN (National Budget) revenue is rooted from tax revenue.  Therefore, Directorate General of Tax Department (Dirjen Pajak/DJP) as the organizer of tax revenue should straighten themselves up constantly in order that they could reach the revenue target which is burdened. One of the actions is through tax reform system which relies on self-assessment system.  People, in this system, are the most in determining of the activity that they should do by themselves connected to the tax; starting from the registration of tax obligatory, counting the amount of owed tax that they have to pay, pay the tax by themselves to the bank or post office and report it to KPP (tax service office). Tax revenue is achieved, among others, from the tax payment and also imposition payment if the tax obligatory has broken the certainty of taxation regulations.  One of them is income tax section 25 payment; it is tax payment on fiscal year in accordance with current payment concept. Each month the payment of PPh section 25 is counted based on PPh of SPT a year before then minus tax credit and divided in 12, in other words; based on the last year benefit which is not reflecting the actual condition of tax obligatory (fictive stelsel), and in the end of the year; it will give the influence in the owed tax. Moreover, this is added by imposition of doubt in case of PPh section 25 that unpaid or minus in payment in the form of interest on 2%  each month on PPh section 25 that unpaid or minus payment.  Those two things about is not in accordance with final liability concept which states that the obligation for income tax would become owed tax in the end of the year.  In addition the doubt would be imposed if the actual income has been known.  In the fiscal year, actuality, the tax obligatory does not owe in Income Tax yet.  So it is not precisely if the Directorate General of Tax department impose a doubt in the form of interest (written on Letter of Tax Claim/Surat Tagihan Pajak/STP) on the PPh payment in fiscal year (PPh 25).  However in the fact, the STP of PPh 25 which unpaid or minus in payment is still brought up continually.

scholarly journals IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Grefis Karaseran ◽  
Fanda Rundengan
Keyword(s):  
Research Method ◽  
Vital Role ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Descriptive Research ◽  
The Past ◽  
Administrative Supervision ◽  
Directorate General ◽  
Tax Audit

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

scholarly journals Impact of Lithuanian tax reform to companies results

2014 ◽  
pp. 162-177
Author(s):  
Jovita Kalantaitė ◽  
Rasa Subačienė
Keyword(s):  
Income Tax ◽  
Social Insurance ◽  
Tax Reform ◽  
Shadow Economy ◽  
Value Added ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Excise Tax ◽  
National Budget

Global economic crisis reached Lithuania in 2008, as a response to ongoing economic downturn, the government of the Republic of Lithuania introduced tax reform. Analysis of factors determined by the tax reform will be presented in the article. However, main arguments will concentrate on evaluation of companies activities and results as business is one of the key pillars on which Lithuanian economy is built on: taxes form a significant part of individual company’s expenses and on the other side – taxes are a main stream of revenue for the national budget. The most significant taxes in overall national budget composition could be named as the following: personal income tax, social insurance taxes, value added tax, corporate income tax, excise tax and others. In relation to the global crisis tax income has decreased significantly in year 2009 and at the end of year 2012 has still not reached the level of year 2008. However, from the company’s perspective, employees related taxes are considered as most significant as they form almost a half of total taxes paid by companies. Decrease of taxes related to payroll (personal income tax, social insurance taxes) was followed by growth of unemployment, decrease on average salary and growth of the shadow economy. Drop in GDP, inflation and decline in sales made impact on decrease of tax revenue of value added tax, as shadow economy and reduced consumption of excisable goods influenced the value of excise tax revenue. The tax revenue of corporate income tax was influenced by decline of net profit and profitability, increased number of bankruptcy.

scholarly journals Analysis The Effectiveness Of Tax Relaxation Due To Covid-19 Pandemy On Indonesian Economic Defense

2020 ◽  
Vol 4 (1) ◽  
pp. 133-142
Author(s):  
Mutiara Hamdalah Munandar
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
The State ◽  
Assessment System ◽  
Self Assessment ◽  
Direct Compensation ◽  
Directorate General ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

The Act Number 28 of 2007 concerning General Provisions and Tax Procedures, it is explained that tax is a mandatory contribution to the state owed by individuals or entities that are forcing based on the law, with no direct compensation and is used for state purposes for the magnitude of people's prosperity. Indonesia began to impose taxes with a self assessment system or trust to calculate tax payable, pay off tax shortages, calculate taxes paid, and report to the Directorate General of Taxes themselves. On March 13, 2020, the Ministry of Finance said that income tax relaxation would be imposed. The government has issued Regulation of the Minister of Finance (PMK) number 23 / PMK.03 / 2020, regarding Tax Incentives for Taxpayers affected by Corona Virus. However, is this effective? What is the impact of this relaxation policy on Indonesia's economic defense? Keyword : Taxes, Tax Relaxation, Income, Economic Defense

scholarly journals Tax Compliance: An Experimental Approach

2017 ◽  
Vol 1 (1) ◽  
pp. 27
Author(s):  
Kristian Agung Prasetyo ◽  
Suhut Tumpal Sinaga
Keyword(s):  
Income Tax ◽  
Experimental Approach ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Research Participants ◽  
Penalty Rate ◽  
Main Instrument

In a self-assessment system, the tax office has a passive position. Their main duty of the tax office is to ensure that taxes that are calculated and paid by the taxpayers are in accordance with the applicable tax rules. The main instrument for this purpose is, in an income tax context, the income tax return. Based on the information written by taxpayers in this form, the tax office then conducts a set of activities to see of the tax return contains information that reflects taxpayer’s reality.The self-assessment system carries a consequence that taxpayer compliance has a major role in determining the amount of taxes that are collected by the tax office. If the taxpayers comply with the tax rules, then consequently, more tax revenue will be collected. On the contrary, if the compliance rate is low, then there will be less revenue.This research looks at this issue. The focus is individual taxpayers as their contribution to the total revenue currently is low. For this purpose, this research uses an experimental approach using participants from students at the PKN STAN (from both school leavers and civil servants), tax trainers at the Pusdiklat Pajak, and newly-recruited employees of the tax office. The experiment reveals that firstly, on average the research participants report less income that it should have been reported. Secondly, it is revealed that audit rate and penalty rate are the two most important factors in influencing the amount of income reported by the research participants.

STUDI KOMPARATIF PEMBAYARAN ZAKAT PERNIAGAAN DAN PEMUNGUTAN PAJAK PENGHASILAN ORANG PRIBADI ATAS LABA USAHA DI INDONESIA

ALQALAM ◽  
2013 ◽  
Vol 30 (1) ◽  
pp. 47
Author(s):  
Adrianto Dwi Nugroho ◽  
Khotibul Umam
Keyword(s):  
Income Tax ◽  
Field Research ◽  
Secondary Data ◽  
Assessment System ◽  
Fiscal Year ◽  
Self Assessment ◽  
Individual Income ◽  
Legal Norms ◽  
Direct Compensation ◽  
Individual Income Tax

This research aims at identifying similarities and differences between commercial zakat and Income Tax on business profits, particularly within their legal norms in Indonesia. Moreover, this research also aims at exploring the possibility of deducting commercial zakat paid by  an individual businessman from his Individual Income Tax, particularly that on the portion of the amount of business profits he earned in one fiscal year. This research was a normative-empirical research, in which it focused on analyzing secondary data, namely the enforced legislations on income tax and zakat, literatures, articles, and other sources related to the issue. In order to be able to obtain information regarding the enforcements of such legislations, a field research was also conducted through interviews conducted at our informants being experts and practicioners in the field of taxation and zakat. The research found out that there are similarities between the two types of levies, namely: a) both levies do not possess direct compensation to their payers; b) both levies possess thresholds for them to be compulsory; c) both levies are calculated using the self assessment system. Meanwhile, there are also differences between those levies, particularly with regards to: a) authorities to regulate and/ or collect; b) methods of calculation; c) beneficiaries of payment; d) parties in charge of collection or receipt; and e) earmarking system. Based on those proportions, the researchers uphold that commercial zakat paid by a muzakki may be utilized as tax credits when calculating his Individual Income Tax, so that double levies may be avoided.   kaywords: commercial zakat, Income Tax, Individual Income Tax,Tax Credit.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures

2020 ◽  
Vol 9 (11) ◽  
pp. e36791110105
Author(s):  
Muhammad Naufal Arifiyanto ◽  
I Nyoman Nurjaya ◽  
Tunggul Anshari Setia Negara ◽  
Bambang Sugiri
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
A Value ◽  
Directorate General ◽  
Tax Deductions ◽  
Administrative Sanctions

At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.

scholarly journals Tax Revenue, Tax Reform and Government Expenditure: The Case of Nigerian Economy (1994 – 2017)

2020 ◽  
pp. 1-12
Author(s):  
Chinedu Jonathan Ndubuisi ◽  
Onyekachi Louis Ezeokwelume ◽  
Ruth Onyinyechi Maduka
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Government Expenditure ◽  
Value Added ◽  
Series Data ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Reforms ◽  
Level Of Significance ◽  
Excise Duties

The objective of this study is to empirically investigate the effect of tax revenue and years tax reforms on government expenditure in Nigerian. Tax revenue were explained using custom and excise duties, company income tax, value-added tax and tax reforms explained by the years in which reforms took place measured by dummy variables as proxies. In conducting this research, an annual time series data from central bank statistical bulletins and Federal Inland revenue Service of Nigeria spanning from 1994-2017 were employed. The data were tested for stationarity using the Augmented Dicker-Fuller Unit Root Test and found stationary at first difference. The Johansen co-integration test was also conducted and showed that the variables are co-integrated at the 5% level, which implied that there is a long-run relationship between the variables in the model. The presence of co-integration spurred the use of vector error correction model and VEC granger causality to determine the effects and decision for the study objective. Findings revealed that Customs and Excise Duties has positive (3.96) and significant (-8.38) impact on government expenditure at 5% level of significance (t=8.38>1.96), Company Income Tax has negative (-1.25) and significant (2.98) impact on government expenditure at 5% level of significance (t=2.98>1.96), Value added tax has positive (8.54) and significant (3.90) impact on government expenditure at 5% level of significance (t=3.90>1.96) and Tax reforms periods has negative(-3.52E+12) and significant (8.39) impact on government expenditure at 5% level of significance (t=8.39>1.96). The study thus concluded that tax revenue and tax reforms significantly affect the Nigerian economy with the direction of causation running from government revenue to government expenditure, supporting the revenue-spend or tax-spend hypothesis.  It was recommended while seeking to increase its revenue base via tax should also increase their expenditure profile to create a balance with the tax revenue and every other tax reform should be geared towards this balance.

Tax Expenditures and the Tax Reform Act of 1969 in the United States

2022 ◽  
pp. 1-26
Author(s):  
Seiichiro Mozumi
Keyword(s):  
United States ◽  
Income Tax ◽  
Public Perception ◽  
Tax Reform ◽  
The United States ◽  
Tax Revenue ◽  
Tax System ◽  
Federal Income Tax ◽  
Federal Taxation ◽  
The Government

Abstract In the United States, tax favoritism—an approach that has weakened the extractive capacity of the federal government by providing tax loopholes and preferences for taxpayers—has remained since the 1930s. It has consumed the amount of tax revenue the government can spend and therefore weakened the possibility of the redistribution of fiscal resources. It has also made the federal tax system complicated and inequitable, resulting in undermining taxpayer consent. Therefore, since the 1930s, a tax reform to create a simple, fair, and equitable federal income tax system with the capacity to raise revenue has been long overdue. Many scholars have evaluated the Tax Reform Act of 1969 (TRA69), which Richard M. Nixon signed into law on December 30, 1969, as one of the most successful steps toward accomplishing this goal. This article demonstrates that TRA69 left tax favoritism in the United States. Furthermore, it points out that TRA69 turned taxpayers against the idea of federal taxation, a shift in public perception that greatly impacted tax reform in the years to follow.

Federal Revenue Legislation, 1943–1944

1944 ◽  
Vol 38 (2) ◽  
pp. 325-330
Author(s):  
Roy G. Blakey ◽  
Gladys C. Blakey
Keyword(s):  
United States ◽  
Income Tax ◽  
Democratic Party ◽  
The United States ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Public Discussion ◽  
Tax Revenues ◽  
Federal Revenue

The Revenue Act of 1943 will be remembered not only as the first one in history to be vetoed by the President, but also as the cause of an outburst in Congress against the executive capable of affecting the fortunes of the Democratic party in the 1944 elections. The significance of this last act in the drama (to date) may be clarified if we review the fiscal situation of the United States at the time, the Administration's tax proposals, and the revenue legislation actually resulting.In January, 1943, the President's budget message estimated expenditures of $100 billion for the fiscal year ending June 30, 1944. Tax revenues for the same period were estimated at $35 billion. The President made three recommendations: (1) raise $16 billion in new tax revenue, or savings, or both, (2) simplify the income tax, and (3) put taxes on a pay-as-you-go basis. In the summer and fall of 1943, Congress enacted legislation to carry out certain parts of the last two proposals. Public discussion had forced on it some consideration of collecting taxes currently.

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