scholarly journals Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

2016 ◽  
Vol 5 (2) ◽  
pp. 144
Author(s):  
Sari Zawitri ◽  
Elsa Sari Yuliana
Keyword(s):  
Tax Compliance ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Narrative Case Study ◽  
Policy Suggestions ◽  
Before And After ◽  
Research Problems ◽  
Gross Income ◽  
The Government

Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue. 

scholarly journals Mengulik Euforia Amnesti Pajak: Hukum-APBN-Utang-Pajak (Studi Kasus Kantor Pelayanan Pajak Pratama Kabupaten X)

InFestasi ◽  
2018 ◽  
Vol 14 (1) ◽  
pp. 57 ◽  
Author(s):  
Whedy Prasetyo
Keyword(s):  
Public Awareness ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Self Assessment ◽  
Mental Attitude ◽  
Tax Amnesty ◽  
The People ◽  
Job Opportunities ◽  
The Government

<p>This study aims to investigate Law. 11 of 2016 on Tax Amnesty dated July 1, 2016 which aims to increase tax revenues and encourage the transfer of assets abroad to the country (asset repatriation). A case study on Tax Office Primary Regency Xwith a qualitative approach is used in this study by showing the response of the presence of PSAK 70 on the Implementation of Asset Accounting (Treasures) and Liabilities (Debt) Tax Amnesty in a proportional perspective. The result is the growth of tax compliance in the motivation and mental attitude of the taxpayer through integrity, responsibility, discipline, accuracy, cooperation, honesty, visi onary, motivation and attitude to achieve tax functions as Budgeter, Regulern, Democracy, and Redistribution in tax amnesty. These four functions are a manifestation of the Law-APBN-Debt-Taxon tax realization targets, therefore tax is expected to be a form of public awareness (voluntary compliance) in contributingto the State through self assessment. Finally, the function of tax amnesty can be an economic tool for the welfare of the people, one of the sources of development financing, to encourage economic growth through the current development policy and it means to create job opportunities and other economic and business opportunities. So that the two parties between the government and WP have a synergistic relationship in recording and reporting the amount of taxes that become obligations, toward a fair tax revenue structure.</p>

scholarly journals EFEKTIVITAS PENERAPAN PERATURAN PEMERINTAH NO.23 TAHUN 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PPh FINAL PADA KPP PRATAMA MANADO

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Tri Sukma Melati Suci ◽  
Herman Karamoy ◽  
Sintje Rondonuwu
Keyword(s):  
Government Regulation ◽  
Tax Reform ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Average Growth ◽  
Tax Rate ◽  
Before And After ◽  
Personal Approach ◽  
The Government ◽  
Descriptive Method

Government Regulation No. 23 Year 2018 (PP 23/2018) is form of tax reform by government as an effort to encourage voluntary tax compliance. PP 23/2018 published on July 1, 2018. The publishing of PP 23/2018 aims to provide convenience, fairness, and simplification of taxation for SMEs taxpayers by cutting the tax rate to 0.5% on turnover or gross sales that don’t exceed Rp 4,8 billions a year. This study aims to determine the growth of taxpayers registered before and after the regulation has been adopted, effectiveness of SMEs tax revenue based on PP 23/2018, and to explain the contribution of the implementation of PP 23/2018 to the revenue of PPh Article 4 Paragraph (2) in the region of KPP Pratama Manado. This research uses a descriptive method. Study result based on the average growth of taxpayers during the 13 months before and after the application, showed that growth of 0.02% taxpayers, while the effectiveness of SMEs tax revenue is less effective and the contribution of PPh PP 23/2018 on PPh Article 4 Paragraph (2) for 13 months since the implementation of PP 23/2018 it was 7,04% with very less criteria. In the future, the government, especially KPP Pratama Manado should be more active in exploring the potential of tax revenue and must continue to conduct direct socialization with a personal approach to the taxpayers.

scholarly journals Educational Level and Tax Compliance: Empirical Evidence From Nigeria

2020 ◽  
Vol 10 (1) ◽  
pp. 160
Author(s):  
Stanley Ogoun ◽  
Godspower Anthony Ekpulu
Keyword(s):  
Educational Level ◽  
Government Expenditure ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Education Expenditure ◽  
Government Investment ◽  
Ex Post ◽  
National Priority ◽  
Ex Post Facto ◽  
The Government

The study interrogates the relationship between educational level and tax compliance in Nigeria. The study employs the ex post facto research design to ascertain how government investment in education enhances tax compliance. The study covers 17 years (2002-2018) for both tax revenue (a surrogate for tax compliance) and education expenditure (a surrogate for educational level). From the empirical results, the study concludes that there is a positive nexus between government expenditure on education and tax revenue. The study, therefore, recommends that as a matter of necessity, the government should invest more in the overall educational demand of her citizens not only from tax revenues but from other oil and non-oil sources. The governments, from the federal and state levels, should act as a matter national priority endeavour to meet up with the international budgetary benchmark allocation for education, as recommended by the United Nations Educational, Scientific and Cultural Organization (UNESCO) in its Education for All (EFA) document 2000-2015. This will give Nigerians more access to quality education that would result in moving up the global ranking in HDI with its resultant benefits.

scholarly journals Changes of Walking Activity During the First Cycle Phases of COVID-19 Pandemic: A Case Study of Seoul, Korea

2021 ◽  
pp. 193758672110265
Author(s):  
Youngjun Park ◽  
Haekwon Chung ◽  
Sohyun Park
Keyword(s):  
Public Health ◽  
Physical Inactivity ◽  
Voluntary Participation ◽  
Walking Activity ◽  
Significant Difference ◽  
Before And After ◽  
Acceleration And Deceleration ◽  
Preliminary Study ◽  
The Government

Aim: This study explores the changes in regular walking activities during the phases of the pandemic. Background: With the spread of COVID-19 transmission, people are refraining from going out, reducing their physical activity. In South Korea, COVID-19 broke out in the 4th week of 2020 and experienced the first cycle phases of the pandemic, such as outbreak, widespread, and decline. In response to the pandemic, the government encouraged voluntary participation in social distancing campaigns, and people reduced their outside activities. Methods: This article examines the decrease and increase of the Prevalence of Regular Walking (≥30 min of moderate walking a day, on ≥5 days a week) by the COVID-19 phases. This study is based on weekly walking data for 15 weeks in 2020, via the smartphone healthcare app, which is managed by 25 public health offices of the Seoul government. Results: According to the findings, the level of prevalence of regular walking (PRW) has a significant difference before and after the outbreak, and every interval of the four-stage COVID-19 phases, that is, pre-pandemic, initiation, acceleration, and deceleration. The level of PRW sharply decreased during initiation and acceleration intervals. In the deceleration interval of COVID-19, the PRW kept increasing, but it has not yet reached the same level as the previous year when the COVID-19 did not exist. Conclusions: As a preliminary study, this study explains empirically how COVID-19 changed PRW in Seoul. It would be helpful to enhance our understanding of the changes in physical inactivity in the pandemic period.

An integrative model in predicting corporate tax fraud

2014 ◽  
Vol 21 (4) ◽  
pp. 424-432 ◽  
Author(s):  
Nor Azrina Mohd Yusof ◽  
Ming Ling Lai
Keyword(s):  
Action Theory ◽  
Tax Compliance ◽  
Organizational Factors ◽  
Integrative Model ◽  
Corporate Tax ◽  
Content Type ◽  
Corporate Managers ◽  
Control Factors ◽  
Tax Fraud ◽  
The Government

Purpose – This paper aims to present an integrative model in predicting corporate tax fraud. Design/methodology/approach – This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”. Findings – By integrating these three theories, this paper proposes that individual cognitive factors, fraud diamond factors and organizational factors such as normative and control factors influence managers to commit corporate tax fraud. Practical implications – Practically, the proposed integrative model enables the government and tax authority to understand on why corporate managers engage in corporate tax fraud. It will also allow them to devise practical methods and strategies to prevent the corporate managers to engage in tax fraud. Originality/value – This study has merit that proposed an integrative model in predicting corporate tax fraud. Research on corporate tax fraud has been the subject of limited investigation; hence, this study contributes to the tax compliance literature by proposing an integrative model to study corporate tax fraud in a Malaysian tax setting. Future studies can be conducted to test the proposed integrative model in examining the circumstances of managers’ intention to commit corporate tax fraud.

scholarly journals Modernization of Tax Administration, Human Integrity and Taxpayer Compliance in East Preanger

2021 ◽  
Vol 4 (1) ◽  
pp. 243-253
Author(s):  
Laras Pratiwi ◽  
Yeni Fitriani Somantri
Keyword(s):  
Public Services ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Maximum Level ◽  
Tax Revenue ◽  
Infrastructure Development ◽  
Economic Potential ◽  
The Government ◽  
The Many ◽  
Human Integrity

East Preanger is one of the regions in Indonesia that has a high economic potential. The potential economic in East Preanger based on knowledge and culture. Unfortunately, awareness of paying taxes still a serious spotlight. Tax revenue at the maximum level can be realized if people obey on their tax obligations. Some of the factors that cause low taxpayer compliance are the existence of public dissatisfaction with public services, uneven infrastructure development, and the many corruption cases committed by unscrupulous officials. This research is an associative study, which aims to determine the influence of tax modernization and human integrity on taxpayer compliance. Sampling technique using accidental sampling with the number of respondents 61 individual taxpayers scattered in the East Prianger. The results showed that tax modernization had no effect on taxpayer compliance, while human integrity had an effect on taxpayer compliance. This research is important because it’s able to explain the factors that affect taxpayer compliance. The novelty in this study is focusing on human integrity on tax compliance, especially in the East Preanger region. This study also provides ideas about solutions that must be taken by the government and society to increase tax revenue, especially in the East Prianger.

scholarly journals EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE

2021 ◽  
Vol 11 (1) ◽  
pp. 33-52
Author(s):  
Agus Supriyono ◽  
Intiyas Utami ◽  
Ali Muktiyanto
Keyword(s):  
Government Regulation ◽  
National Development ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Financial Condition ◽  
Qualitative Research Design ◽  
The Government ◽  
National Tax ◽  
Level Of Understanding ◽  
Medium Enterprises

The background of this research is the contribution of tax revenue from the Small Micro and Medium Enterprises (MSMEs) sector which is still less than the national tax revenue although the amount of tax revenue from the UMKM sector continues to grow. This condition occurs after the government issued special tax rates for MSMEs through Government Regulation Number 46 of 2013 and most recently amended through Government Regulation Number 23 of 2018. The sources of this research are the MSMEs taxpayers in Tegal City, Tegal Regency, and Brebes Regency which consist of industry players, store building owners, food stall owners, transportation service actors, workshop owners, gold shop owners, and fishing tool shop owners. This research was made using a qualitative research design with a qualitative descriptive approach. The conclusion obtained from this research is that MSMEs tax compliance is influenced by the determinants of the modernization of the taxation system (e-System), the financial condition of taxpayers, financial records, service from tax officers, the level of tax awareness, transparency of information on the use of tax results, the level of understanding of taxpayers. Taxes, tax systems, tax sanctions, and annual tax return forms. The theoretical benefit of this research is that it can be used as a reference in the development of further research, increasing knowledge about the theory related to tax compliance and the factors that affect the level of compliance of MSMEs in carrying out their tax obligations. The practical benefit of this research is that it can provide input for the Government to design regulations that can be understood by all levels of society and supported by simple and applicable instruments. As well as being able to contribute to MSMEs so that they can participate in national development through fulfilling honest and open tax obligations

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 133
Author(s):  
Arif Nugrahanto
Keyword(s):  
Statistical Tests ◽  
Tax Compliance ◽  
Influential Factors ◽  
Assessment System ◽  
Tax Revenue ◽  
Linear Regression Method ◽  
Self Assessment ◽  
Compliance Behavior ◽  
The Government ◽  
The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

scholarly journals RESOLUSI KONFLIK PEMILIHAN KEPALA DAERAH DI KECAMATAN TALAGA RAYA KABUPATEN BUTON TENGAH

ASKETIK ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 197-208
Author(s):  
Mahrudin Mahrudin
Keyword(s):  
Local Elections ◽  
Clean Water ◽  
Case Study Approach ◽  
Study Approach ◽  
Before And After ◽  
The Difference ◽  
The Government ◽  
Negative Impacts ◽  
Descriptive Method

The purpose of this paper is to examine and identify the problems that are the source of conflict over local elections in Talaga Raya District. This research focuses on conflicts that occur before and after local elections. By using a descriptive method and a case study approach, the results of the study showed that the conflict over the regional head election in Talaga Raya District originated from the Difference in Choice, Misunderstanding, Some Parties were disadvantaged and feeling sensitive. In addition, the conflict of local election which took place before and after the election had implications for the conflict over the control of fresh water sources which resulted in horizontal and vertical conflicts. Besides this conflict has also brought its own wisdom with the increase in the source of clean water which had only been one to three sources. Based on these results it can be said that besides bringing down the negative impacts of the conflict it can also bring down positive impacts in the Talaga Raya sub-district community. Therefore, in terms of conflict resolution, the government should be able to minimize the conflict as early as possible so it does not drag on so that it does not lead to physical conflict.

Introduction

2018 ◽  
Author(s):  
Sven H. Steinmo
Keyword(s):  
United States ◽  
Tax Evasion ◽  
Tax Compliance ◽  
The United States ◽  
Tax Revenue ◽  
State Institutions ◽  
Political Cultures ◽  
History Of ◽  
The Government ◽  
Treat All

Why are some people more willing to pay their taxes than others? In some countries the government is able to collect more than 90% of the taxes it is owed, while in other countries more than 30% of tax revenue goes missing due to tax evasion. This book explores this question by examining the fiscal history of five different democratic nations: Sweden, Britain, Italy, the United States, and Romania. This chapter introduces the book and draws out the central themes introduced in the substantive chapters. Drawing on these rich historical chapters, the introduction shows that successful states have developed strong administrative capacities, treat all taxpayers fairly, and deliver value for the monies they collect. This chapter argues that differences in tax compliance across countries is not explained by different political cultures, but is instead explained by differences in the efficacy of state institutions and the ways they have interacted with their citizens.

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