ANALISIS SKEMA PRESUMPTIVE UNTUK PENGHITUNGAN PAJAK PENGHASILAN WAJIB PAJAK UMKM DI INDONESIA

INFO ARTHA ◽  
2017 ◽  
Vol 1 (2) ◽  
pp. 139-148
Author(s):  
Emik - Suyani
Keyword(s):  
Income Tax ◽  
Significant Contribution ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Compliance Costs ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
Reasonable Approach ◽  
National Tax ◽  
Tax Fairness

The SMEs have an important role in the development of Indonesia’s economy, representing 99.99% of the total enterprises in 2013 and had a significant contribution to GDP amounted to 60.34 % of the total GDP. However, this was not in line with the amount of national tax revenue, only under 0.5% of total tax revenues in 2014 and 2015. Along these years, Income tax for SMEs is calculated by utilizing the presumptive scheme with gross turnover as a proxy for income base.This study will analyze the current-implemented presumptive scheme and introduce other presumptive schemes. This study shows that current presumptive scheme has some the advantages, among others, having simplicity, having reasonable approach for calculating income tax and minimizing economic distortion. However, this scheme lead to the issue of tax fairness,  the low of tax compliance and the difficulty of conducting supervision. Another scheme could be taken into consideration, utilizing assets as a proxy of income base. This scheme will provide some benefits. It may encourage of the low tax compliance costs that lead to the high of tax compliance, and may relieve of conducting tax supervision. Moreover, this scheme is being regarded successful for tax amnesty program in Indonesia.Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam pembangunan ekonomi Indonesia. Pada tahun 2103, UMKM menunjukkan 99,99% dari total pengusaha dan mempunyai kontribusi 60,34% dari total Produk Domestik Bruto (PDB). Namun, kontribusi UMKM terhadap total penerimaan pajak belum sejalan dengan kontribusi UMKM terhadap PDB. Selama tahun 2014 s.d. 2016, UMKM hanya menyumbangkan pajak kurang dari 0,5% dari total penerimaan pajak. Pengenaan Pajak Penghasilan untuk Wajib Pajak UMKM menggunakan skema presumptive dengan omzet sebagai proxy penghasilan, yaitu 1% dari peredaran bruto.Penelitian ini akan menganalisis skema presumptive yang sekarang digunakan dan memperkenalkan perspektif skema presumptive yang lain untuk diterapkan di Indonesia. Hasil penelitian menunjukkan bahwa skema presumptive dengan peredaran bruto sebagai proxy penghasilan memiliki kelebihan berupa kesederhanaan, mengakomodasi variabel yang mendekati penghitungan pajak, dan meminimalkan distorsi ekonomi. Kelemahannya adalah menimbulkan ketidakadilan pajak secara vertikal dan horizontal, tingkat kepatuhan yang rendah, dan pengawasan yang sulit. Pemerintah perlu melakukan analisis biaya dan manfaat jika ingin melanjutkan skema ini. Skema lainnya perlu juga untuk dipertimbangkan, yaitu penggunaan aset sebagai proxy penghasilan. Skema ini memiliki kelebihan baik untuk pemerintah maupun Wajib Pajak, antara lain biaya kepatuhan yang rendah, kepatuhan yang tinggi, dan pengawasan yang relatif mudah. Pemerintah dapat mempertimbangkan untuk menggunakan skema ini bercermin dari keberhasilan program tax amnesty.

scholarly journals KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

2017 ◽  
Vol 21 (2) ◽  
pp. 318
Author(s):  
Rachmawati Meita Oktaviani ◽  
Pancawati Hardiningsih ◽  
Ceacilia Srimindari
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Revenue ◽  
Factors Affecting ◽  
Independent Variables ◽  
Tax Revenues ◽  
The Relationship ◽  
Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

scholarly journals Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness

2018 ◽  
Vol 34 (1) ◽  
pp. 101-120
Author(s):  
Anna Kochanova ◽  
Zahid Hasnain ◽  
Bradley Larson
Keyword(s):  
Income Tax ◽  
Public Procurement ◽  
Tax Compliance ◽  
Strong Relationship ◽  
Tax Revenue ◽  
Moderate Increase ◽  
Compliance Costs ◽  
Government Capacity ◽  
Cross Country ◽  
Number Of Firms

Abstract Using cross-country data on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement implementation improves the capacity of governments to raise and spend fiscal resources through lowering tax compliance costs, improving tax collection and public procurement competitiveness, and reducing corruption. Adopting e-filing systems reduces tax compliance costs as measured by the time to prepare and pay taxes, the likelihood and frequency of firms being visited by a tax official, and the perception of tax administration as an obstacle to firms’ operation and growth. E-filing is also associated with a moderate increase in the income tax revenue to GDP ratio. The results for e-procurement are weaker, with the number of firms securing or attempting to secure a government contract increasing only in countries with higher levels of development and better institutions. There is no strong relationship between e-government and corruption.

scholarly journals Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kepatuhan Wajib Pajak

2017 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Agus Saiful Abib ◽  
Efi Yulistyowati ◽  
Amri Panahatan Sihotang
Keyword(s):  
Secondary Data ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Short Term ◽  
Descriptive Research ◽  
Tax Amnesty ◽  
The Government ◽  
To Come ◽  
National Tax

<p>Tahun 2016, pemerintah mengeluarkan kembali kebijakan <em>Tax</em> <em>Amnesty </em>yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (<em>Tax</em> <em>Amnesty)</em> ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program <em>Tax</em> <em>Amnesty</em> Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (<em>Tax</em> <em>Amnesty</em>) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.</p><pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>

Administrative and Compliance Costs of Value Added Tax (VAT): A Review

2021 ◽  
pp. 097226612110588
Author(s):  
S. Vishnuhadevi
Keyword(s):  
Small Businesses ◽  
Tax Compliance ◽  
Value Added ◽  
Operating Costs ◽  
Tax Revenue ◽  
Compliance Cost ◽  
Compliance Costs ◽  
Factors Associated ◽  
Administrative Costs ◽  
Decision Factors

This article surveys the existing literature on the compliance and administrative costs of VAT incurred by the businesses and the governments respectively. The review focuses on the concepts and components of VAT operating costs, the link between the tax compliance costs and the tax compliance decision, factors associated with compliance costs and the steps taken by various countries to mitigate these costs. The major studies of VAT compliance cost since 1980 and the methodologies adopted are summarised. The review of the studies shows that the VAT compliance costs are higher and significant in both absolute money terms and relative to tax revenue in developed as well as developing countries than the administrative costs and the compliance costs are highly regressive in nature which disproportionately affects the small businesses. Further, the psychological costs are underexplored in the VAT compliance cost literature due to the difficulty in measuring them. This article also highlights the understudied area of VAT compliance costs in India and the importance of exploring the compliance burden in India.

The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany

2019 ◽  
Vol 47 (5) ◽  
pp. 925-966 ◽  
Author(s):  
Kay Blaufus ◽  
Frank Hechtner ◽  
Janine K. Jarzembski
Keyword(s):  
Income Tax ◽  
International Comparisons ◽  
Tax Compliance ◽  
Cost Burden ◽  
Compliance Costs ◽  
Private Households ◽  
Self Employment ◽  
Upper Bound Estimate ◽  
Total Burden ◽  
Appeal Procedure

Using a survey of more than 18,000 taxpayers in North Rhine-Westphalia (Germany), we estimate the income tax compliance costs of German households and study the determinants of these costs. We find that taxpayers need between 9.13 and 10.23 hours and spend €106 to meet their income tax obligations. The average total burden is between €228 (lower bound estimate) and €321 (upper bound estimate). The aggregate cost burden ranges between 2.03 percent and 2.92 percent of the German income tax revenues of tax year 2015. Although these costs have decreased significantly over recent years (mainly for self-preparers without self-employment income), international comparisons illustrate that the German burden is still located in the upper middle. The five most important cost drivers that increase individual costs are the use of tax advice, the appeal procedure, income, return complexity, and education. We cannot confirm that e-filing reduces taxpayers’ compliance costs.

scholarly journals Towards Enhanced Tax Compliance in Kenya

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
SAN LIO ◽  
JOHN MIRICHII
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Governance Structure ◽  
Tax Revenue ◽  
New Governance ◽  
Bottom Line ◽  
County Governments ◽  
Tax Returns ◽  
Research Findings ◽  
The Cost

Tax is the bottom line source of revenue for the world’s governments. Taxation is the only known realistic means of collecting resources to finance public expenditure. This study aims at unraveling efficient mechanisms to be employed in Kenya to enhance income tax compliance to boost tax revenue for the current and future governments. With the new governance structure of forty seven county governments in place following the promulgation of the new constitution 2010, this exercise is timely. The study will make use of both secondary and primary sources of data in eliciting the required information necessary for the research findings.  The sample size will be made up of twenty companies drawn from different sectors of the Kenyan economy operating within the Nairobi County.The Statistical Package for the Social Sciences (SPSS) version 20is used in the data analysis and presentation of findings.  The overall finding is that a tax system should be simple, withstraightforward rules for lay citizens to understand and at the same time guarantee that the cost of tax collection and administration is not higher than the actual tax revenue raised.The research findings lead to a conclusion that multiple rates of income tax, varied dates of making tax returns and a bulky legal tax framework make income tax compliance unforeseeable in Kenya.

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.

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK YANG DIMODERASI OLEH INTENSITAS PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KUNINGAN

2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ida Soraya Dadang Suhendar
Keyword(s):  
Statistical Analysis ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Tax Revenues ◽  
Tax Audit ◽  
Study Population ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study was to illustrate the level of taxpayer compliance, the tax audit intensity, and the tax revenue as well as the influence of taxpayer compliance and tax audit intensity either simultaneously or partially on tax revenue, and the influence of the tax audit intensity of the interaction level of taxpayer compliance on tax revenue in the Tax Office Primary Kuningan. The hypothesis that the authors propose was the level of taxpayer compliance and tax audit intensity simultaneously affect the tax revenue, the level of taxpayer compliance a positive effect on tax revenue, tax audit intensity positive effect on tax revenue, tax audit intensity positive effect on the interaction level of taxpayer compliance on tax revenue. This research was conducted by using descriptive method verifikatif with quantitative approach. The study population was taxpayer compliance data, the realization of tax audits, and tax revenue to the Tax Office Primary Kuningan. Sampling using non probability sampling was purposive sampling technique in order to obtain samples of the data that taxpayer compliance, realization of tax audits, and tax revenue to the Tax Office Primary Kuningan for 5 years was from the year 2009 until the year 2013 in the form of data analysis tools description and analysis of statistical analysis through regression analysis moderating. Based on the results of the descriptive analysis showed that the Tax Office Primary Kuningan generally have high levels of tax compliance, tax audit intensity, and tax revenues were likely to increase each semester with an average of 15583.50 respectively SPT, 16017.4010 tens of millions of dollars, and 59.8960 tens of millions of dollars. Statistical analysis showed that the level of taxpayer compliance and tax audit intensity simultaneously and significantly influential to tax revenues, the level of taxpayer compliance was significantly positive effect on the increase in tax revenue, tax audit intensity was significantly positive effect on tax revenue, and the tax audit intensity significantly positive effect on the interaction level of taxpayer compliance on tax revenues.

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 Determinan Kepatuhan Pajak pada Industri Jasa Konstruksi

2015 ◽  
Vol 2 (02) ◽  
pp. 167-180
Author(s):  
J. Purwono
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Test Validity ◽  
Tax Compliance ◽  
Jel Classification ◽  
Validity And Reliability ◽  
Fairness Perception ◽  
Tax Complexity ◽  
Construction Services ◽  
Tax Fairness

A B S T R A C T This study aims to determine the factors that affect tax compliance taxpayers and differences in tax revenue Income from the business sector construction services in Indonesia before and after the enactment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services (PP51 / 2008) Nomo and Government Regulation 40 Year 2009 on Amendment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services. Population of this research is the taxpayer company’s construction services business in Indonesia. Samples were analyzed 104 questionnaires. Determinants of tax compliance are lack of money, tax fairness perception, tax complexity, ignorance of tax due, and the probability of detected. The data quality test validity and reliability. Hypothesis testing is done to test structural models. The results showed that fairness in taxation, regulatory complexity, ignorance, and the possibility of disclosure of deviations is the deciding factor of tax compliance, while lack of money is not proven as a determinant of tax compliance. A B S T R A K Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan perpajakan Wajib Pajak dan perbedaan penerimaan Pajak Penghasilan dari sektor usaha jasa konstruksi di Indonesia sebelum dan sesudah diundangkannya Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi (PP51/2008) dan Peraturan Pemerintah Nomo 40 Tahun 2009 Tentang Perubahan Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi. Populasi penelitian adalah wajib pajak perusahaan usaha jasa konstruksi Indonesia yang tergabung pada GAPENSI, GAPENRI, AKLI dan AKI, Wilayah DKI Jakarta Raya.. Sampel dianalisis sebanyak 104 kuesioner. Faktor-faktor penentu kepatuhan terdiri lack of money, tax fairness perception, tax complexity, ignorance of tax due, dan probability of detected. Uji kualitas data dilakukan dengan uji validitas dan reliabilitas. Pengujian hipotesis dilakukan dengan uji model structural. Hasil penelitian menunjukkan bahwa keadilan di bidang perpajakan, kompleksitas peraturan, ketidakpedulian, dan kemungkinan terungkapnya penyimpangan merupakan faktor penentu kepatuhan perpajakan, sementara kekurangan uang tidak terbukti sebagai determinan kepatuhan pajak. JEL Classification: H20, K34

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