scholarly journals Research on the Legal System of International Tax Collection and Management under the E-commerce Environment

2018 ◽  
Keyword(s):  
Legal System ◽  
Tax Collection ◽  
International Tax ◽  
Collection And Management

scholarly journals Implementasi Kebijakan Sistem Administrasi Manunggal Satu Atap di Kabupaten Mandailing Natal

2020 ◽  
Vol 2 (1) ◽  
pp. 59-69
Author(s):  
Abdullah Afifudin ◽  
Abdul Kadir ◽  
Isnaini Isnaini
Keyword(s):  
Motor Vehicle ◽  
Road Traffic ◽  
Professional Services ◽  
Single Administration ◽  
Tax Collection ◽  
Administration System ◽  
One Stop ◽  
Motorized Vehicles ◽  
National Police ◽  
Collection And Management

Management of collection and management of motorized vehicle taxation is carried out in one office involving several related elements in its management. Motor vehicle tax collection carried out in one office is known as SAMSAT (One Roof Single Administration System), in which there is cooperation between the Indonesian National Police (POLRI) which has the function and authority in the field of registration and identification of motorized vehicles, Local Government in this case the Regional Tax and Retribution Management Agency in the field of motor vehicle tax collection (BBN-KB), PT. Jasa Raharja (Persero) which is authorized in the field of delivery of Road Traffic Accident Donations (SWDKLLJ). The results of this study indicate that the implementation of a one-stop single administration system in managing motor vehicle tax at the SAMSAT office in Mandailing Natal Regency viewed from the aspect of organizational structure, resources, communication and disposition in general has been good. In order to create professional services and satisfy SAMSAT taxpayers, Mandailing Natal District needs to conduct regular / regular coordination meetings so that periodic evaluations can also be carried out to make improvements to services provided from time to time.

Mutual Recognition versus Transnational Administration in Tax Law: Is Fiscal Sovereignty Still Alive?

2020 ◽  
Vol 13 (3) ◽  
pp. 109-133
Author(s):  
Stefano Dorigo
Keyword(s):  
Economic Crisis ◽  
Legal System ◽  
Multinational Enterprises ◽  
Mutual Recognition ◽  
Tax Avoidance ◽  
Tax Law ◽  
Ex Ante ◽  
Recent Developments ◽  
International Tax

This paper analyses the evolution of the concept of mutual recognition in tax matters. For many decades, the prevailing idea was that a state's fiscal sovereignty prevented the recognition of a foreign tax decision. Now, however, the situation is changing, especially following the economic crisis of 2008 and the proliferation of international tax avoidance phenomena fed by multinational enterprises. As a consequence of these recent developments, tax decisions have often become the result of the contribution of several national authorities (sometimes also supported by supranational bodies). Mutual recognition has thus become basically useless. One can therefore speak about a new notion of tax sovereignty, according to which the peculiarities of a single legal system are not protected either through mutual closure or mutual recognition, but via ex ante procedural cooperation.

Comparative Study between Foreign and Chinese in Oil and Gas Resources Tax

2014 ◽  
Vol 522-524 ◽  
pp. 1567-1570
Author(s):  
Jia Shan Wang ◽  
Ting Wang
Keyword(s):  
Economic Development ◽  
Comparative Study ◽  
Oil And Gas ◽  
Tax Incentives ◽  
Tax Rates ◽  
Tax Collection ◽  
Tax System ◽  
Differential Gain ◽  
Oil And Gas Resources ◽  
Collection And Management

In order to adapt to different periods of economic development, Oil and gas resources taxes have been adjusted. There is a certain gap between the major foreign oil producers and Chinese oil and gas resources tax, including several aspects, for instance, the tax system, tax methods, tax rates, tax collection and management, tax incentives and so on. To this end, scholars have put forward a series of reform proposals, such as merging oil and gas resources taxes, raising taxes, expanding the differential gain, reforming imposed link etc.

scholarly journals Research on Data Mining of Personal Income Tax in Tax Collection and Administration Audit

2021 ◽  
Vol 275 ◽  
pp. 01022
Author(s):  
Yiran Tao
Keyword(s):  
Data Mining ◽  
Income Tax ◽  
Rapid Development ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Collection ◽  
Mining Technology ◽  
Tax Management ◽  
Collection And Management ◽  
Personal Tax

In the context of the rapid development of economy and information technology, the level of tax informatization is getting higher and higher. The tax department has obtained a large amount of tax management data. Taxation departments must analyze and apply these data in order to grasp the deficiencies in the current tax management work, so as to take effective measures to improve tax quality and efficiency. This is the focus of the work of the taxation department. In the process of personal income tax collection and management, full application of data mining technology can break through the traditional personal tax collection and management model and improve the level of personal tax collection and management. At the same time, this can also ensure the effectiveness of the tax data verification work, which is positively helpful to improve the tax data application capabilities. This can also provide an effective reference for tax management decision-making. At this stage, the full application of risk-oriented audit methods based on data mining technology can improve the effectiveness of personal income tax collection and management audits. However, it is necessary to pay attention to a comprehensive study of the sources of personal income tax data. At the same time, the taxation department should also discuss the data processing of personal income tax and the review of the rationality, legality, and compliance of personal tax collection, so as to improve the data mining level of China’s personal tax collection and management.

scholarly journals Implementasi Kebijakan Sistem Administrasi Manunggal Satu Atap di Kabupaten Mandailing Natal

2019 ◽  
Vol 11 (2) ◽  
pp. 157
Author(s):  
Abdul Kadir ◽  
Abdullah Afifuddin Lubis ◽  
Isnaini Isnaini
Keyword(s):  
Motor Vehicle ◽  
Road Traffic ◽  
Professional Services ◽  
Single Administration ◽  
Tax Collection ◽  
Administration System ◽  
One Stop ◽  
Motorized Vehicles ◽  
National Police ◽  
Collection And Management

Management of collection and management of motorized vehicle taxation is carried out in one office involving several related elements in its management. Motor vehicle tax collection carried out in one office is known as SAMSAT (One Roof Single Administration System), in which there is cooperation between the Indonesian National Police (POLRI) which has the function and authority in the field of registration and identification of motorized vehicles, Local Government in this case the Regional Tax and Retribution Management Agency in the field of motor vehicle tax collection (BBN-KB), PT. Jasa Raharja (Persero) which is authorized in the field of delivery of Road Traffic Accident Donations (SWDKLLJ). The results of this study indicate that the implementation of a one-stop single administration system in managing motor vehicle tax at the SAMSAT office in Mandailing Natal Regency viewed from the aspect of organizational structure, resources, communication and disposition in general has been good. In order to create professional services and satisfy SAMSAT taxpayers, Mandailing Natal District needs to conduct regular / regular coordination meetings so that periodic evaluations can also be carried out to make improvements to services provided from time to time.

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