scholarly journals Measuring Government Tax Effort: Value Added Tax Elasticity and Buoyancy

2020 ◽  
Vol 2 (1) ◽  
pp. 20-30
Author(s):  
Hanafi Risdiawan ◽  
Nurhidayati Nurhidayati
Keyword(s):  
Linear Regression ◽  
Value Added ◽  
Variable Method ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Tax System ◽  
Revenue Growth ◽  
Dummy Variable ◽  
Coefficient Of Elasticity

Value Added Tax (VAT) elasticity and buoyancy calculations can help identify weaknesses in the tax structure and formulate better tax strategies. The concept of tax elasticity and buoyancy also produces estimates of the efficiency of the tax system, namely the ability to be able to mobilize tax revenue with or without changes in tax policy. In calculating tax buoyancy, this research used linear regression and dummy variable method was used to measure tax elasticity. Based on this study, VAT is inelastic but relatively buoyant. The coefficient of elasticity of VAT revenue is less than one. This explains that VAT revenue growth is not responsive to the growth of the tax base.Elastisitas dan bouyansi Pajak Pertambahan Nilai (PPN) dapat membantu mengidentifikasi kelemahan dalam struktur pajak dan merumuskan strategi pajak yang lebih baik. Konsep elastisitas dan daya apung pajak juga menghasilkan perkiraan efisiensi sistem pajak, yaitu kemampuan untuk dapat memobilisasi pendapatan pajak dengan atau tanpa perubahan kebijakan pajak. Dalam menghitung pajak apung, penelitian ini menggunakan regresi linier. dan Metode variabel dummy digunakan untuk mengukur elastisitas pajak. Berdasarkan penelitian ini, PPN tidak elastis tetapi relatif ringan. Koefisien elastisitas pendapatan PPN kurang dari satu. Ini menjelaskan bahwa pertumbuhan pendapatan PPN tidak responsif terhadap pertumbuhan basis pajak

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.

ANALISIS PENERAPAN PIGGYBACKING TAX PADA PENERIMAAN CUKAI HASIL TEMBAKAU

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Riya Dwi Handaka
Keyword(s):  
Value Added ◽  
The State ◽  
Value Added Tax ◽  
Tax System ◽  
Tobacco Products ◽  
Revenue Growth ◽  
State Revenue ◽  
Local Charge ◽  
Cigarette Tax ◽  
Province Level

ABSTRACT: Since 2014, the products of tobacco are cigarettes, not only imposed the levy of the central tax in the form of value-added tax and customs but also subject to a local charge called cigarette tax. The addition of the tax on tobacco is piggyback tax system, to push lower the consumption of goods that have harmful excesses, and also to strengthen the autonomous fiscal. This research will look at the extent to which implementation of the piggyback tax (cigarette tax) affects the sin tax (Tobacco levy), both nationally and regionally by using a horizontal method of analysis or trend. The research results obtained from the application of local tax called cigarette TAX as piggyback tax affect the state revenue in national and province level. Keywords: Revenue, Growth, Excise of Tobacco Products, Cigarettes Tax, piggybacking tax. ABSTRAK:Sejak Tahun 2014, hasil tembakau yaitu rokok, tidak hanya dikenakan pungutan pajak pusat berupa Pajak Pertambahan Nilai dan Cukai, namun juga dikenakan pajak daerah berupa Pajak Rokok. Melalui penelitian ini akan melihat sejauh mana penerapan piggyback tax (pajak rokok) memengaruhi sin tax (CHT), baik secara nasional maupun propinsi. Penambahan jenis pajak pada hasil tembakau tersebut merupakan penerapan piggyback tax system yang dilakukan dalam rangka menekan konsumsi atas barang yang memiliki ekses negatif dan juga dalam rangka penguatan penerimaan fiskal daerah. Dari hasil penelitian dengan menggunakan metode analisis horizontal, didapatkan hasil bahwa penerapan piggyback tax pajak rokok yang merupakan pajak daerah mempengaruhi penerimaan negara dalam hal ini cukai hasil tembakau baik secara nasional maupun propinsi.Kata kunci: Penerimaan, Pertumbuhan, Cukai Hasil Tembakau, Pajak Rokok, piggybacking tax.     

scholarly journals Tax Revenue, Tax Reform and Government Expenditure: The Case of Nigerian Economy (1994 – 2017)

2020 ◽  
pp. 1-12
Author(s):  
Chinedu Jonathan Ndubuisi ◽  
Onyekachi Louis Ezeokwelume ◽  
Ruth Onyinyechi Maduka
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Government Expenditure ◽  
Value Added ◽  
Series Data ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Reforms ◽  
Level Of Significance ◽  
Excise Duties

The objective of this study is to empirically investigate the effect of tax revenue and years tax reforms on government expenditure in Nigerian. Tax revenue were explained using custom and excise duties, company income tax, value-added tax and tax reforms explained by the years in which reforms took place measured by dummy variables as proxies. In conducting this research, an annual time series data from central bank statistical bulletins and Federal Inland revenue Service of Nigeria spanning from 1994-2017 were employed. The data were tested for stationarity using the Augmented Dicker-Fuller Unit Root Test and found stationary at first difference. The Johansen co-integration test was also conducted and showed that the variables are co-integrated at the 5% level, which implied that there is a long-run relationship between the variables in the model. The presence of co-integration spurred the use of vector error correction model and VEC granger causality to determine the effects and decision for the study objective. Findings revealed that Customs and Excise Duties has positive (3.96) and significant (-8.38) impact on government expenditure at 5% level of significance (t=8.38>1.96), Company Income Tax has negative (-1.25) and significant (2.98) impact on government expenditure at 5% level of significance (t=2.98>1.96), Value added tax has positive (8.54) and significant (3.90) impact on government expenditure at 5% level of significance (t=3.90>1.96) and Tax reforms periods has negative(-3.52E+12) and significant (8.39) impact on government expenditure at 5% level of significance (t=8.39>1.96). The study thus concluded that tax revenue and tax reforms significantly affect the Nigerian economy with the direction of causation running from government revenue to government expenditure, supporting the revenue-spend or tax-spend hypothesis.  It was recommended while seeking to increase its revenue base via tax should also increase their expenditure profile to create a balance with the tax revenue and every other tax reform should be geared towards this balance.

VALUE ADDED TAX IN THE EUROPEAN UNION

2021 ◽  
Vol 62 (01) ◽  
pp. 186-189
Author(s):  
Nigar Yadulla Shahgaldiyeva ◽  
Keyword(s):  
European Union ◽  
Key Words ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Tax System ◽  
Manufactured Goods ◽  
The Difference

Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system

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

Tax Structure and Government Spending: Does the Value-Added Tax Increase the Size of Government?

2013 ◽  
Vol 66 (3) ◽  
pp. 541-570 ◽  
Author(s):  
Dongwon Lee ◽  
Dongil Kim ◽  
Thomas E. Borcherding
Keyword(s):  
Government Spending ◽  
Value Added ◽  
Tax Structure ◽  
Value Added Tax ◽  
Size Of Government

How Pro-Poor and Income Equitable Are Tourism Taxation Policies in a Developing Country? Evidence from a Computable General Equilibrium Model

2016 ◽  
Vol 56 (3) ◽  
pp. 334-346 ◽  
Author(s):  
Renuka Mahadevan ◽  
Hidayat Amir ◽  
Anda Nugroho
Keyword(s):  
Income Inequality ◽  
Computable General Equilibrium ◽  
Value Added ◽  
Computable General Equilibrium Model ◽  
Cash Transfer ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Negative Effects ◽  
Transfer Policy ◽  
Resource Misallocation

This article highlights the impacts on poverty, income inequality, and the macroeconomic and sectoral output resulting from increases in the value-added tax and sales tax on hotels and restaurants using Indonesia as a case study. While taxing tourism-related sectors was ineffective in reducing poverty and income inequality, using tax revenue from the value-added tax as a cash transfer policy was effective and more so in rural Indonesia. Tax revenue used for infrastructural development was however limited in its impact on poverty and income distribution. Overall, the negative effects of taxation on various industries and the contraction of GDP and employment in the economy need to be mitigated. This can be done with an appropriate policy mix for the use of tax revenue between cash transfers and expenditure in education and health, with the view to address potential resource misallocation and output contraction in other industries.

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