scholarly journals ANALISIS SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP EFEKTIVITAS PELAKSANAAN PEMERIKSAAN FUNGSIONAL DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK: (Studi Kasus pada KPP Pratama Bireuen)

2017 ◽  
Vol 5 (2) ◽  
pp. 109
Author(s):  
Razif Razif ◽  
Rahmawati Rahmawati
Keyword(s):  
Analytical Method ◽  
Tax Administration ◽  
Administration System ◽  
Good Classification ◽  
Descriptive Qualitative

This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.

scholarly journals Paslavska R.Yu. Tax Administration System in Ukraine: State, Problems and Prospects

2016 ◽  
Vol 26 (2) ◽  
pp. 217-224 ◽  
Author(s):  
M.I. Krupka ◽  
V.M. Kmit ◽  
R.Yu. Paslavska
Keyword(s):  
Tax Administration ◽  
Administration System

scholarly journals Tourist tax administration in the fiscal target system for hospitality businesses

2021 ◽  
Vol 10 (1) ◽  
pp. 1-11
Author(s):  
Liudmyla Bovsh ◽  
Alla Okhrimenko ◽  
Margarita Boiko ◽  
Sandeep Kumar Gupta
Keyword(s):  
Target System ◽  
Tax Administration ◽  
Fiscal Discipline ◽  
Administration System ◽  
Social Challenges ◽  
Lack Of Information ◽  
Tourist Flows ◽  
Budgetary Resource ◽  
Business Entities ◽  
Tourism Potential

Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of tourist tax revenues to local budgets was traced, which shows a rapid growth in the pre-pandemic period by 47.1% and a slight decrease in 2020. The forecast indicators for the tourist tax growth are determined: by the end of 2022, it is 73.4% compared to 2019. The likelihood of achieving such results is justified by the increase in domestic tourist flows and the possibilities of increasing the efficiency of the tourist tax administration system. Most united territorial communities (UTC) have problems with formalizing the management process, lack of strategic vision, partial or complete lack of information on budgeting and administration of taxes and fees, including tourist tax. This led to the following proposals: the development of strategies and tactics that motivate fiscal discipline; assistance to cooperation of hospitality entities with UTCs; providing digitalization, agilization and forward-looking improvements that set benchmarks for business. The emphasis is on hospitality businesses’ ability of effectively utilize the financial resources generated by the tourist tax, which will contribute to developing the overall potential of UTCs and shaping the competitiveness of territories.

scholarly journals Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pelayanan Dan Kesadaran Wajib Pajak Pada Kepatuhan WPOP

2019 ◽  
pp. 221
Author(s):  
Ni Luh Putu Yunika Antari ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Quality Of Services ◽  
Tax Administration ◽  
Administration System ◽  
System Service ◽  
Analysis Technique ◽  
Reporting Service ◽  
Positive Effect

The purpose of this study was to determine the effect of the application of a modern tax administration system, service quality, and taxpayer awareness on individual taxpayer compliance (WPOP). This research was conducted at KPP Pratama Denpasar Timur. The data analysis technique used is multiple linear regression. Based on the results of the analysis obtained a modern tax administration system, service quality, and awareness of taxpayers have a positive and significant effect on WPOP compliance. This shows that if the tax administration system is implemented well, it will tend to increase compliance with WPOP reporting. Service quality also has a positive effect on WPOP compliance, this proves that the better the quality of services provided will make the taxpayer more compliant in fulfilling his obligations. Keywords: modern tax administration system, service quality, and taxpayer awareness  

scholarly journals Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity

2018 ◽  
Vol 73 ◽  
pp. 10022 ◽  
Author(s):  
Kurniawan Taufik
Keyword(s):  
Tax Avoidance ◽  
Tax Administration ◽  
Political Commitment ◽  
Tax Reforms ◽  
Administration System ◽  
Tax Revenues ◽  
System A ◽  
Principles Of Justice ◽  
The Government ◽  
Modernization Process

The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned principles have been neglected in taxation as can be empirically observed in the complaints, tax avoidance efforts, and tax revenue in Indonesia. The lower tax revenues of Indonesia compared with those of other countries indicate that the tax reforms implemented in the country from 1984 to date have produced sub-optimal results and require realignment. The reformation or modernization of a tax administration system aims to improve the effort or performance of tax collecting authorities. Such reformation may be conducted individually or by group to achieve more efficient, economical, and rapid outcomes. The modernization process focuses on organizational structure, procedure, strategy, and culture. In order for such modernization process to succeed, the tax structure must be simplified, appropriate reform strategies must be developed, and a strong political commitment to reforming the tax administration system must be ensured.

Налоговое администрирование в системе публичного администрирования Литовской Республики

Prawo ◽  
2019 ◽  
Vol 327 ◽  
pp. 339-349
Author(s):  
Bronius Sudavičius
Keyword(s):  
Public Administration ◽  
General Public ◽  
Tax Administration ◽  
Administration System ◽  
The Public ◽  
The Republic

Tax administration in the public administration system of the Republic of LithuaniaThe article deals with the issue of the place of tax administration in the general public administration system of the Republic of Lithuania. Tax administration is part of public administration not only in its subject composition, but also in its content.  Налоговое администрирование в системе публичного администрирования Литовской РеспубликиВ статье рассматривается вопрос о месте налогового администрирования в общей системе публичного администрирования Литовской Республики. Налоговое администри- рование является частью публичного администрирования не только по своему субъектному составу, но и по своему содержанию.

scholarly journals ANALISIS PENGENDALIAN INTERN SIKLUS PENJUALAN PADA UD. SEHAT INDAH DI GORONTALO

2020 ◽  
Vol 15 (3) ◽  
pp. 488
Author(s):  
Brigita Maria ◽  
Grace B Nangoi ◽  
Syermi S.E Mintalangi
Keyword(s):  
Internal Control ◽  
Analytical Method ◽  
Research Result ◽  
Actual Situation ◽  
Research Results ◽  
A Company ◽  
Descriptive Method ◽  
Descriptive Qualitative

A sales cycle that is reached out well in a company due to the role of an adequate intern control. The applied of intern control can be used as supervision and can increase effectiveness in sales activities in the company. The purpose of this study was to determine how the applied and implementation of intern  control of the sales cycle at UD. Sehat Indah Gorontalo. This type of research is descriptive qualitative. The analytical method used in this research is a descriptive method, where the research results are described in accordance with the actual situation obtained directly through interviews and documentation. Research result obtained indicate that intern control in the sales cycle at UD. Sehat Indah has been quite effective, however the implementation is not yet fully adequate, because there are still weaknesses and incompatibilities with one of the concepts of internal control.

scholarly journals Perubahan Sosial Dalam Resepsi Pernikahan Masyarakat Melayu Pesisir Keturunan Bangsawan di Kabupaten Lingga Provinsi Kepulauan Riau

2020 ◽  
Vol 4 (2) ◽  
pp. 68-74
Author(s):  
Marlin Agustin
Keyword(s):  
Social Status ◽  
Data Reduction ◽  
Analytical Method ◽  
Qualitative Method ◽  
Ordinary People ◽  
Data Presentation ◽  
Descriptive Qualitative

This research aims to examine the change of Malay coast wedding procession of noblese and common society in Singkep Pesisir, Lingga regency, Riau island province. This study used descriptive qualitative method. Data collected methods used are interviews, observation and documentation. The research informants consisted of eleven people, namely four traditional figures, three noble descendants, two ordinary people who had carried out traditional Malay wedding receptions and representatives of two unmarried people. The analytical method used in this study was data reduction, data presentation, and conclusion. The results of this study found that when conducting a wedding reception in Singkep District, the higher social status recognized in the community such as occupation, education and descent. Then the wedding reception will be carried out in accordance that has been determined derivatives such as the used of the level of pelamin and clothing  whichused. But when the noble descendants carried out wedding receptions unlike the noble descendants of Tengku, Raja and Encik due to spending large sums of money, the descendants carried out wedding receptions using modern traditions and shortened but there were Malay people which not noble descendants carried out receptions such as noble descent when people being or a rich person, the wedding reception of a noble descent may be carried out by people not of noble descent.

scholarly journals Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital

2020 ◽  
Vol 1 (2) ◽  
pp. 119-125
Author(s):  
Redo Alpha Hernando ◽  
Dian Wahyudin
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Public Trust ◽  
Tax Administration ◽  
State Revenue ◽  
Optimal Tax ◽  
Descriptive Qualitative

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration

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