scholarly journals INCREASING THE REVENUE OF POST TAX AMNESTY IN BALI REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXATION (DGT)

2020 ◽  
Vol 5 (5) ◽  
pp. 96-102
Author(s):  
Ida I Dewa Manik Sastri ◽  
Luh Kade Datrini
Keyword(s):  
National Income ◽  
Institutional Transformation ◽  
Tax Revenue ◽  
Regional Office ◽  
State Revenue ◽  
Tax Amnesty ◽  
It Systems ◽  
The World ◽  
Directorate General ◽  
Two Stages

The application of tax amnesty in the world has different results in every country there are successful there are also failed. For that research to know the advantages of tax amnesty as an effort to stimulate national income, to know the magnitude of the tax amnesty contribution in increasing state revenues; to analyze the effect of several influencing factors as an effort to increase the tax post revenue of Tax Amnesty. This research was conducted in two stages, firstly doing a quantitate if and secondly doing a qualitative study. The result showed that: the number of taxpayers who took tax amnesty with an amount of 974,058 based on Declaration of Treasure report, it is still a little amount compared to the potential tax in the country. The amount of state revenue of Tax amnesty was 107 Trillion among the total of 1,104.9 tax revenue realization of Post Tax Amnesty in 2016. So, the important points that should be immediately done are: Administration upgrading related to data and information management with IT systems integrated with all stakeholders, coordination of constitution enforcement through taxation examination, and institutional transformation.

scholarly journals UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI

2018 ◽  
Vol 1 (1) ◽  
pp. 37-49
Author(s):  
Ida I Dewa A Manik Sastri ◽  
Luh Kade Datrini
Keyword(s):  
Public Awareness ◽  
National Income ◽  
Institutional Transformation ◽  
Tax Revenue ◽  
State Spending ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The World ◽  
The Government ◽  
State Revenues

On July 1, 2016, the Government established Law No. 11 of 2016 concerning Tax Amnesty. This law has been postponed several times, after tough discussions in the House of Representative (Dewan Perwakilan Rakyat – DPR) since 2015. The failure to achieve tax revenues over the past few years has triggered the enactment of this law. The government sees that tax revenues are still low due to a lack of public awareness in reporting taxes, even though the government in the last few years has relied heavily on state revenues from the results of tax revenues. The World Bank notes that Indonesia's tax ratio in 2014 was only 10.84% ​​of Gross Domestic Income, while the average tax ratio of countries in the world was 14.81%. So the level of tax collectibility in Indonesia is still very small, so it is quite heavy in supporting state spending. The purpose of this study was to find out the benefits of tax amnesty as an effort to stimulate national income, to find out the magnitude of the tax amnesty contribution in increasing state revenues, and analyze the influence of several factors in increasing tax revenue after tax amnesty. The implementation of tax amnesty that ended at the end of March 2017 was quite good. The results showed that the number of taxpayers participating in the tax amnesty were 974,058, the amount was still small compared to the potential tax in the country. The amount of state revenue from the Tax amnesty is 107 trillion from 1,104.9 total realized tax revenues in 2016. An important point that must be done immediately after the tax amnesty is the administration update related to data and information management with an integrated IT system with all stakeholders, coordination of tax law enforcement through examination, and institutional transformation.

scholarly journals TAXPAYER ATTITUDE ON THE ELIMINATION OF TAX SANCTION AND TAXATION AWARENESS TOWARD TAXPAYER COMPLIANCE IN YOGYAKARTA

2019 ◽  
Vol 19 (1) ◽  
pp. 71
Author(s):  
Suparna Wijaya
Keyword(s):  
Positive Influence ◽  
Personal Income Tax ◽  
Regional Office ◽  
Mutual Cooperation ◽  
The Public ◽  
State Revenue ◽  
Directorate General ◽  
State Financing ◽  
The Impact ◽  
Special Region

The impact of tax on state revenue is very dominant these days. This happens because tax is a definite source in contributing funds to the state. Basically, it is a reflection of the mutual cooperation of the community in state financing regulated by legislation. One of the factors causing low taxpayer's compliance takes place because the public as taxpayers forget or maybe even simply ignore their obligation to pay taxes, especially personal income tax. This research is quantitative in nature, which involves testing hypotheses (explanatory). The population in this study is individual taxpayer registered at the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta. Approximately 350,935 Individual Taxpayers at the end of 2015 were registered. The research results indicated a positive influence between the attitude of taxpayers and taxpayer's compliance. By contrast, with respect to taxpayer compliance, the analysis on tax elimination variable shows that there is no positive influence between the elimination of tax sanctions and taxpayer compliance. The analysis on tax awareness toward taxpayer compliance indicates a positive influence between tax awareness and taxpayer compliance. Keywords—Tax Awareness; Taxpayer Compliance; Individual Taxpayers; Taxpayer Attitudes. Abstrak Perananpajakterhadap pendapatan Negara sangat dominan pada masa sekarang ini.Ini terjadi karena pajak adalah sumber yang pasti dalam memberikan kontribusi dana kepada Negara karena merupakan cerminan dari kegotongroyongan masyarakatdalam pembiayaan negara yang diatur oleh perundang-undangan. Salah satu factor menyebabkan penerimaan pajak yang sulit tercapai yaitu kepatuhan wajib pajak yang rendah itu dibuktikan karena masyarakat selaku wajib pajak lupa, atau bahkan mungkin mengabaikan kewajibannya untuk membayar pajak, khususnya pajak penghasilan orang pribadi. Jenis penelitian ini merupakan penelitian kuantitatif dengan melakukan pengujian hipotesis (eksplanatory). Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta, kurang lebih berjumlah 350.935 Wajib Pajak Orang Pribadi pada akhir tahun 2015. Hasil penelitian menunjukkan terdapat pengaruh yang positif antara Sikap wajib pajak dengan kepatuhan wajibpajak, sedangkan untuk variable kepatuhan wajib pajak terhadap penghapusan pajak menunjukkan tidak terdapat pengaruh positif antara penghapusan sanksi pajak dengan kepatuhan wajib pajak dan untuk variable kesadaran perpajakan terhadap kepatuhan wajib pajak menunjukkan terdapat pengaruh positif antara kesadaran perpajakan dengan kepatuhan wajib pajak. Kata kunci—Kesadaran Perpajakan; Kepatuhan Wajib Pajak; Wajib Pajak Orang Pribadi; Sikap Wajib Pajak.

scholarly journals PENETAPAN STATUS PENGGUNAAN BARANG MILIK NEGARA DALAM RANGKA OPTIMALISASI PENERIMAAN NEGARA

FIAT JUSTISIA ◽  
2016 ◽  
Vol 9 (4) ◽  
Author(s):  
Hamdi Hamdi
Keyword(s):  
Information System ◽  
Management Information System ◽  
Asset Management ◽  
System Application ◽  
Government Regulation ◽  
Tax Revenue ◽  
Management Information ◽  
Regional Office ◽  
Directorate General ◽  
And Control

AbstractSOA Usage Status Determination Regulation in line with those mandated by Government Regulation Number 27 of 2014 on Management of State and Regional Assets has been regulated in Minister of Finance Regulation Number 246/PMK.06/2014 on Procedures for the Implementation of State Assets Utilization and Minister of Finance Regulation Number 41/PMK.06/2015 on Delegation of Certain Authority and Responsibility From State Assets Manager To State Assets User. The implementation of SOA Usage Status Determination in Regional Office Directorate General of State Assets Lampung Province and Bengkulu Province is not yet optimal because a little number of SOA status been defined. SOA optimization through utilization in order to gain state’s revenue through non-tax revenue is not the main goal, but the optimal use of SOA in order to support the implementation of the tasks and functions of Ministry/Agency. The implementation of State Asset Management Information System application was expected to support SOA management, especially related to supervision and control in the implementation of SOA Usage Status Determination.Keywords: State-Owned Assets, Usage Status Determination, SOA Utilization. Abstrakabstrak Peraturan SOA Status Penggunaan Penentuan sejalan dengan yang diamanatkan oleh Peraturan Pemerintah Nomor 27 2014 tentang Pengelolaan Barang Milik Negara dan Daerah telah diatur dalam Peraturan Menteri Keuangan Nomor 246/PMK.06/2014 tentang Tata Cara Pelaksanaan Penggunaan Barang Milik Negara dan Peraturan Menteri Keuangan Nomor 41/PMK.06/2015 tentang Pendelegasian Kewenangan dan Tanggung Jawab Tertentu dari Pengelola Barang Kkpada Pengguna Barang. Implementasi SOA Status Penggunaan Penentuan di Kanwil DJKN Provinsi Lampung dan Provinsi Bengkulu belum optimal karena sejumlah kecil status SOA telah ditetapkan. SOA optimasi melalui pemanfaatan untuk mendapatkan penerimaan negara melalui penerimaan negara bukan pajak bukanlah tujuan utama, tetapi penggunaan optimal dari SOA dalam rangka mendukung pelaksanaan tugas dan fungsi Kementerian/Lembaga. Penerapan aplikasi Sistem Informasi Negara Asset Management diharapkan untuk mendukung manajemen SOA, terutama terkait dengan pengawasan dan pengendalian dalam pelaksanaan SOA Status Penggunaan Penentuan.Kata Kunci: Aset Milik Negara, Penggunaan Status Penetapan, SOA Pemanfaatan

scholarly journals Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak

2020 ◽  
Vol 30 (10) ◽  
pp. 2682
Author(s):  
Luh Putu Dian Shavitri ◽  
Gede Sri Darma
Keyword(s):  
Digital Forensics ◽  
Audit Quality ◽  
Partial Least Square ◽  
Financial Information ◽  
Least Square ◽  
Tax Revenue ◽  
Regional Office ◽  
Revenue Collection ◽  
Directorate General ◽  
Tax Audit

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low. Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.

scholarly journals BOOKTAXDIFFERENCESINLARGETRADINGSUB-SECTORCOMPANIES

2020 ◽  
Vol 15 (1) ◽  
pp. 23
Author(s):  
Agung Fajar Ilmiyono ◽  
Yohanes Indrayono ◽  
Hurriyaturrohman ◽  
Sharah Salsabila
Keyword(s):  
Income Tax ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Revenue ◽  
Tax Law ◽  
Wholesale Trade ◽  
State Revenue ◽  
Tax Amnesty ◽  
Reserve Fund ◽  
A Company

Taxes play a very important role as a source of state revenue. The existence of corporate obligations as corporate taxpayers results in the implementation of bookkeeping compiled based on General Provisions and Tax Procedures. The purpose of this study is (1) To explain the application of PSAK 46 regarding income tax accounting in large trading subsector companies listed on the Indonesia Stock Exchange. (2) To explain the application of the income tax laws to large trading subsector companies listed on the Indonesia Stock Exchange. (3) To explain the differences between commercial profits and fiscal profits after a fiscal reconciliation (correction) is made to a large trading subsector company listed on the Indonesia Stock Exchange (4) To explain the comparison of compliance rates of large trading sub-sectors listed on the Indonesia Stock Exchange in 2016 -2018 in the Income Tax ActThis research was conducted on large trading sub-sector companies listed on the Indonesia Stock Exchange in 2016 -2018. Samples used in this study were 6 companies. Samples were selected using the purposive sampling method. The analytical method used in this research is descriptive non statistic which functions as an analyzer of the collected data.The results of the study show that in the large trading sub-sector companies that have been analyzed, there are parts of deductible expenses to be used as non-deductible expenses, there is a lot of reserve fund fertilization so that it cannot reduce fiscal profit and there are companiesthat have participated in tax amnesty so that they get a profit on tax that should be owed. Related to the phenomena presented in the background of the study, the tax revenue from the wholesale trade sub-sector is not only from Income Tax Article 22 Imports, but from aspects of costs that cannot reduce fiscal profits (nondeductible expenses) included in Article 9 of the Tax Law Income so that the more costs that cannot be reduced in fiscal profit, the greater the tax burden owed. After a comparison, the fiscal reconciliation of PT Lautan Luas Tbk is a company that meets the Income Tax Act regulations.

scholarly journals Tax amnesty dan Implementasinya

2016 ◽  
Vol 1 (1) ◽  
pp. 40
Author(s):  
I Nyoman Putra Yasa ◽  
I Putu Wahyu Mandala
Keyword(s):  
Moral Hazard ◽  
Information Access ◽  
National Development ◽  
Well Being ◽  
The Other ◽  
State Revenue ◽  
Tax Amnesty ◽  
Principle Of Justice ◽  
Directorate General ◽  
The Government

The purpose of this research is to examine the implementation of tax amnesty in Indonesia. Taxamnesty is an old policy that try again offered by the Government of Indonesia after 1964 and 1984,never failed to increase the acceptance of the State. In pengimplementasiannya one of the weakness of the Tax amnesty when applied in Indonesia is can lead to a variety of abuses and a moral hazard because the facilities and infrastructure, information access and openness to the other supporters have not been adequate as a prerequisite the enactment of a tax amnesty. With the new law that is the regulatory umbrella of the Directorate General of Tax number 11/PJ/2016 about Further Arrangements regarding the implementation of law number 11 Year 2016 on the remission of tax (a Tax amnesty). The new rule was created in order for thecommunity to have the principle of Justice for the community. This rule can clarify the previous rule diharpakan which rated troubling society. The application of a tax amnesty to some of the things of which implicates 1) an increase in the taxpayer-driven policies tax amnesty .2) an increase in the receipt of State revenue, caused an increase in the Taxpayers because of the policy of tax amnesty, 3) related to national development,adaningkatan ya pepenerimaan pandapatan State because the tax will make the construction morerunning smoothly and diharapan can simplify and enhance the well-being of society

scholarly journals ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH PELAKSANAAN TAX AMNESTY DI KPP PRATAMA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Milka Magrita Pangkey ◽  
Jullie J. Sondakh ◽  
Victorina Z. Tirayoh
Keyword(s):  
Government Policy ◽  
Analytical Method ◽  
Public Awareness ◽  
Tax Revenue ◽  
Tax Administration ◽  
Criminal Sanctions ◽  
State Revenue ◽  
Tax Amnesty ◽  
Compliance Level ◽  
Before And After

Tax amnesty is a government policy in the form of abolition of taxes that should be payable, not subject to tax administration sanctions and criminal sanctions in the field of taxation. Tax amnesty aims to encourage the level of public awareness and taxpayer compliance, then can increase state revenue in the field of taxation. The purpose of this research is to know the change of WPOP number after tax amnesty, and to know the level of compliance of WPOP in SPT realization and amount of SKP issued before and after tax amnesty. The object of research is KPP Pratama Manado. The analytical method used is descriptive to describe how WPOP compliance level. The results of this study indicate that the number of registered WPOP increases during the tax amnesty period. Against WPOP compliance after the amnesty tax shows, the realization of the Annual Tax Return is decreasing compared to the previous year, but the amount of SKP issued is reduced. Tax amnesty contributes 12.6% of tax revenues in 2016 in Paratama Manado's KPP.Keywords: tax amnesty, WPOP amount, WPOP compliance, tax revenue

Stabilizing Reforms As a Factor for the Development of the Republic of Indonesia

2021 ◽  
Vol 13 (2) ◽  
Author(s):  
Karim Naama ◽  
◽  
◽  
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
National Income ◽  
Industrial Country ◽  
Point Of View ◽  
Middle Income ◽  
Tax Amnesty ◽  
Development Agenda ◽  
The World ◽  
The Republic

As a member of the G20, the Republic of Indonesia has huge economic power. It occupies the first place in the Southeast Asia region and the fifth place in the world in terms of economic growth rate, which reached 10.5% in 2019. From this point of view, Indonesia is an industrial country enjoying steady economic growth. Under the leadership of President Joko Widodo, the Indonesian government has implemented a number of economic reforms, the most important of which is the establishment of 19 programmes as priorities for the development agenda, which includes human resources development, building infrastructure, including new capital, increasing interconnectedness via the Maritime Highway Programme, village development, and enabling ending and sector improvement taxes through the tax amnesty programme. Despite some decline due to the COVID-19 pandemic, the performance of the Indonesian economy was better in 2020 than that of some other countries in the ASEAN region, and member countries of the G20 experienced a deeper contraction. In that period, Indonesia’s economy achieved a growth rate of 2.07%, and the World Bank boosted Indonesia’s rating within the upper middle-income countries for its success in achieving an overall increase in national income per capita from $3,840 to $4,050.

PENGARUH KUALITAS PELAYANAN, E-SYSTEM PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK

2021 ◽  
Vol 18 (2) ◽  
pp. 87
Author(s):  
Linda Alfiatus Afifah ◽  
Susanti Susanti
Keyword(s):  
Service Quality ◽  
Sample Size ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Tax Revenue ◽  
The West ◽  
State Revenue ◽  
Tax Revenues ◽  
The People ◽  
Directorate General

Taxes are the main source of state revenue, tax revenues are collected from the people and for the benefit of the people. The Directorate General of Taxes has made various efforts to increase tax revenue through services provided to taxpayers. This study aims to analyze the effect of service quality, taxation esystem, and tax socialization on taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office. This type of research is quantitative research. The sampling technique in this study was calculated based on accidental sampling technique with a sample size of 40 respondents. The results of this study indicate that simultaneously and partially service quality, taxation e-system, and tax socialization have an effect the taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office.Keywords: Service Quality, Taxation E-System, Taxpayer Satisfaction, Tax Socialization

Sign in / Sign up

Export Citation Format

Share Document