ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA

INFO ARTHA ◽  
2017 ◽  
Vol 3 ◽  
pp. 170-191
Author(s):  
NFN Nurhidayati
Keyword(s):  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Public Expenditures ◽  
Tax Rates ◽  
Tax Base ◽  
Luxury Goods ◽  
State Revenue ◽  
The Government ◽  
Is Value

Tax revenue is the most important source of state revenue nowadays. One of the largest sources of tax revenue is Value Added Tax (VAT) and Sales Tax on Luxury Goods. Tax buoyancy and elasticity is a common measure employed to estimate tax revenue productivity. Concept of elasticity is used to determine the level of responsiveness of automatic (built-in) of tax revenue to the tax base. While the concept of buoyancy is useful to know responsiveness of tax revenue, both to the tax base and to changes in policy. By using the Divisia index during 1984 to 2012, this research specifies that the coefficients of buoyancy and elasticity are 0.99 and 0.82 respectively. It shows that the PPN / PPnBM (VAT and Sales Tax on Luxury Goods) relatively unitary buoyant, but less elastic to the tax base. While using the basis of sectoral GDP from 2005 to 2012, VAT revenues also inelastic with respect to the development of the tax base with a coefficient of 0.632 and a buoyant relative to GDP overall with a coefficient of 1.076. Inelastic tax system forces governments to continuously make discretionary changes, either in the tax bases or in the tax rates or both, in order to be able to keep up with increasing public expenditures. Moreover, the point elasticity indicates that manufacturing and mining sectors are fluctuating as the VAT key sector and the trade sector are relatively stable and buoyant. Therefore, the government needs to review the policies of both the base and the VAT structure, in particular for the manufacturing and the mining sector. 

scholarly journals Gst impact on the e-commerce sector: an overview

2017 ◽  
Vol 7 (2) ◽  
pp. 245-249
Author(s):  
VIJAYA KUMAR K ◽  
JABIMOL C. MAITHEEN
Keyword(s):  
Value Added ◽  
Retail Sector ◽  
Tax Rates ◽  
Value Added Tax ◽  
Indian Government ◽  
Tax Base ◽  
Indian Economy ◽  
A Value ◽  
The Government ◽  
Retail Entrepreneurs

The success of the e-commerce sector is largely dependent on the increasingnumber of retail entrepreneurs, who fall in the unorganized retail sector category. Thegovernment has included such players in the ambit of GST with an intention of broadeningthe tax base and has introduced specific provisions for the e-commerce companies. This isone of the major taxation reforms in Indian taxation system.GST is to set to integrate all stateeconomies and increase the overall growth of the country.GST will create unified market andboost the Indian economy. The Goods and Service Tax (GST) is a value added tax to beimplemented in India.. There are 3 kinds of taxes under GST: 1) SGST 2) CGST 3) IGST.The GST tax rates are divided into 5 categories which are 0%, 5%, 12%, 18%, 20%.Implementation of GST is one of the best decision taken by the Indian Government. Thesuccess of the e-commerce sector is largely dependent on the increasing number of retailentrepreneurs, who fall in the unorganized retail sector category. The government hasintroduced such players in the ambit of GST with the intension of broadening the tax baseand has introduced specific provisions for the e-commerce companies. This paper focuses onthe concept of GST and their impact on E-Commerce

Trends in Collection of Value Added Tax in West Bengal: A Commentary

2016 ◽  
Vol 5 (2) ◽  
pp. 238-248
Author(s):  
H. K. Dwivedi ◽  
Sudip Kumar Sinha
Keyword(s):  
State Government ◽  
West Bengal ◽  
Value Added ◽  
Jel Classification ◽  
Sales Tax ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Base ◽  
Explanatory Variables ◽  
National Economic

As per constitutional provisions of Indian federal finance, value added tax (VAT) (and sales tax) is the main source of revenue for the state government. Value added tax (including sales tax) collected by the Directorate of Commercial Taxes, West Bengal, accounts for approximately 62 per cent of state’s own tax revenue (SOTR). Studies on collection of taxes suggest that revenue from all taxes not only depends directly on the nature and growth of the tax base but depends also on other factors such as economic reforms, global and national economic condition and tax effort of the tax collecting department. The motivation of this article is to try to analyze the nature of the trends in collection of VAT in West Bengal during recent years and to find out the effect of different explanatory variables on collection of VAT. JEL Classification: H26, H71, H3

Problem of expanding the management of VAT to the synthetic tax centers of DR Congo

2021 ◽  
Vol 2021 (1) ◽  
pp. 244-260
Author(s):  
Luc Mwenelwata Butindi
Keyword(s):  
Direct Contact ◽  
Tax Reform ◽  
Value Added ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Dr Congo ◽  
Tax Base ◽  
State Revenue ◽  
Tax Legislation ◽  
Resource Mobilisation

The tax reform to replace turnover tax with value-added tax (VAT) in Congolese tax legislation, in order to broaden the tax base, was justified by the government’s desire to increase levels of state revenue. This tax was introduced in 2010 and implemented in 2012. Although its contribution has improved the level of tax revenue, certain managerial aspects linked to it have not been exploited to significantly improve resource mobilisation objectives. In particular, the fixed threshold has excluded certain structures, the synthetic tax centres in particular, who are in direct contact with the vast majority of consumers, from the management of this tax.

scholarly journals Analysis of Tax Structure Performance and its Ratio in Indonesia

2021 ◽  
pp. 1-11
Author(s):  
Amri Amir ◽  
Adi Bhakti ◽  
. Junaidi ◽  
Syahmardi Yacob
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Luxury Goods ◽  
Average Value ◽  
Tax Revenues ◽  
Tax Ratios

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

India’s Transition from State Level Sales Tax to Value Added Tax (VAT)

2014 ◽  
Vol 1 (1) ◽  
Author(s):  
Vandana Jain
Keyword(s):  
Value Added ◽  
State Level ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Rates ◽  
Value Added Tax ◽  
Commodity Taxation ◽  
Tax Reforms ◽  
Tax Regimes ◽  
Phase Out

An outstanding development in the sphere of State finances since Independence has been the precipitous growth in the relative revenue significance of sales tax levied under entry 54 of List II in the Seventh Schedule of the Constitution. It has grown considerably in depth and coverage, and forms the mainstay of States. tax revenue. Prior to tax reforms initiated in early 1990s, sales tax was characterised by a multiplicity of tax rates and exemptions, lack of uniformity across States, large number of exemptions and concessions, and differing procedures for tax collection. In mid-1990s, most states had agreed to phase out the incentive-related exemptions and implement floor rates of sales tax. As part of the nation-wide efforts to redesign commodity taxation and the implementation of CENVAT at the level of the Centre, many States have modified their sales tax regimes to launch a state level VAT under the scheme prepared by the Empowered Committee for this purpose. This paper explains and examines various problems associated with sales tax and its switch over to Value Added Tax (VAT) in recent years.

South African budget may ease downgrade fears

2018 ◽  
Keyword(s):  
Higher Education ◽  
South African ◽  
Value Added ◽  
Tax Revenue ◽  
Luxury Goods ◽  
Content Type ◽  
Debt Burden ◽  
The Government ◽  
First Time ◽  
Excise Duties

Significance The first budget since new President Cyril Ramaphosa election by parliament last week, it outlines the National Treasury’s response to a 48.2-billion-rand (4.2 billion dollars) tax revenue shortfall for 2017/18. The government has raised the rate of value-added tax (VAT) for the first time since 1993, while committing to free higher education for students from poorer and working-class families, and to tackling the debt burden. Impacts Increased excise duties on luxury goods will slow demand for these items, while an increased fuel levy will drive consumer goods inflation. Reduced infrastructure spending at the provincial level could hamper service delivery. Ongoing public sector wage talks could increase pressure on budgetary targets.

scholarly journals A Study on Challenges of Tax Revenue Assessment and Collection in Ethiopia with Reference to Custom and Revenue Authority

2019 ◽  
Vol 8 (3) ◽  
pp. 1-6
Author(s):  
Baharu Sisay Negatu
Keyword(s):  
Quantitative Aspect ◽  
Tax Revenue ◽  
Tax Rates ◽  
Tax Base ◽  
Explanatory Variables ◽  
Adequate Knowledge ◽  
Socio Economic Variables ◽  
The Government ◽  
Tax Payers ◽  
The Relationship

Tax is a compulsory payment for the government without the expectation of direct benefit or return from tax payers. The world country’s tax revenue is characterizing by high tax rates and narrow tax base, complex and outdated tax law, unrevised and weak tax administration this leads to challenges on the assessment and collection of tax. Tax system complexity has been an issue of concern for stakeholders in developing and advanced countries (Misrak Tesfaye 2014). This paper focuses on to identify on challenges of tax revenue assessment and collection in Ethiopia with reference to custom and revenue authority. The study was employed by using both descriptive and explanatory research design with quantitative and qualitative methods. The quantitative aspect of the data focused on description of socio- economic variables, tax and business related variables and analysis of relationship among the dependent and explanatory variables of the authority. Explanatory research study is most appropriate because it is more efficient, economical and flexible enough to minimize bias and maximize reliability of the collected data. From this study it is found that the factors regarding the tax collector’s the major one, that faced is lack of experience, lack of motivation, unfairness, partiality, and corruption are some of them(Identified through questionnaire). Regarding tax payers were lack of motivation, lack of adequate knowledge, confidence, willingness, are the major ones. Also the model shows the relationship among the dependent and independent variables are significant.

Pengaruh Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Kosambi

2013 ◽  
Vol 5 (1) ◽  
pp. 1-18
Author(s):  
Anastasia Meiliawati
Keyword(s):  
Significant Influence ◽  
Income Tax ◽  
Sampling Method ◽  
Value Added ◽  
Secondary Data ◽  
Sales Tax ◽  
Tax Revenue ◽  
Luxury Goods ◽  
Convenience Sampling

The role of taxes in National Revenue and Expenses Budget (APBN) continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax Revenue.  Object in this research is the Tax Service Office (Kantor Pelayanan Pajak) Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination,   Realization of Tax Arrears Disbursement, Amount  of Tax Arrears; Realization and Target of Tax Revenue for Income Tax (Pajak Penghasilan), Value Added Taxes (Pajak Pertambahan Nilai) / Sales Tax on Luxury Goods (Pajak Penjualan atas Barang Mewah) issued by the Tax Service Office  Pratama Kosambi.  The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue. Keywords: Tax Billing, Tax Examination, Tax Revenue

PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK

2019 ◽  
Vol 8 (01) ◽  
pp. 115
Author(s):  
Waluyo .
Keyword(s):  
Significant Influence ◽  
Income Tax ◽  
Sampling Method ◽  
Value Added ◽  
Secondary Data ◽  
Sales Tax ◽  
Tax Revenue ◽  
Luxury Goods ◽  
Convenience Sampling

The role of taxes in National Revenue and Expenses Budget  continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax RevenueObject in this research is the Tax Service Office Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination,   Realization of Tax Arrears Disbursement, Amount  of Tax Arrears; Realization and Target of Tax Revenue for Income Tax, Value Added Taxes and / Sales Tax on Luxury Goods issued by the Tax Service Office.The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue.Keywords: Tax Examination, Tax Billing, Tax Revenue 

scholarly journals IPTEKS SPT MASA PAJAK PERTAMBAHAN NILAI (PPN) PADA PT CIPUTRA INTERNASIONAL CABANG MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Arisna J. Mantiaha ◽  
Syermi Mintalangi
Keyword(s):  
Value Added ◽  
Director General ◽  
Value Added Tax ◽  
The People ◽  
The Government ◽  
Tax Reporting ◽  
Is Value ◽  
Tax Regulation

Tax is a contribution from the people to the country. Every taxable entrepreneurs report tax reports to the government. One of them is Value Added Tax (VAT). PT Ciputra Internasional Manado report it’s Periodic Tax Return of VAT using e-Invoice provided by the Director General Tax. E-Invoice own application used by taxable entrepreneur in carrying out tax obligation. This study wants to provide knowledge in the application of e-Invoice to reporting VAT’s periodic tax return. Result of this research showed that PT Ciputra Internasional Manado in reporting Periodic Tax Return of VAT compliance with UU No.42 of 2009, Director General of Tax Regulation No. PER-31/PJ/2017, and Director General of Tax Regulation No.  PER-01/PJ/2017.Keywords : Value Added Tax, Reporting, E-Invoice

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