scholarly journals SISTEM SELF ASSESMENT, DAN PENGETAHUAN MEKANISME DALAM PEMUNGUTAN WAJIB PAJAK DI INDONESIA

2022 ◽  
Author(s):  
Fariq Pramasta Iszanudin ◽  
Akhmad Syahfi'i Anwar ◽  
Siti Aisyah
Keyword(s):  
Assessment System ◽  
Self Assessment

Semua negara pasti memliki sistem perpajakan yang beda. Pajak sendiri berfungsi sebagai guna membiayai pengeluaran – perngeluaran, pajak juga bermanfaat untuk digunakan dalam melakukan pembangunan hingga membayar gaji pegawai negeri. Tujuan dari penelitian ini adalah guna mengedukasi masyarakat tentang sistem yang ada dalam pemungutan pajak serta mekanisme dalam pemungutan pajak tersebut. Jenis penelitian yang digunakan berdasarkan masalah yang diteliti adalah penelitian kualitatif. Pajak sendiri merupakan sumber penerimaan negara yang utama. Semakin hari peranan penerimaan pajak bagi pembiayaan umum atau negara semakin besar. Maka sistem pemungutan pajak adalah suatu cara yang dipakai untuk menghitung besarnya pajak yang perlu dibayarkan kepada negara. Hasil penelitian ini sistem pemungutan pajak di Indonesia sepenuhnya bersifat self assesment system. Serta Masalah sistem perpajakan yang berlaku di Indonesia dapat ditelusuri kembali ke rendahnya kesadaran hukum masyarakat Indonesia. Wajib pajak memanfaatkan peluang yang ditawarkan oleh sistem self-assessment ini. Undang-undang yang memperlakukan wajib pajak secara self assessment system kurang kesadaran hukum wajib pajak, lemahnya pengawasan, dan belum optimalnya penerapan sanksi bagi wajib pajak yang melanggarnya. Pengawasan sebelumnya belum berjalan maksimal, dan sanksi bagi Wajib Pajak yang ternyata melakukan atau melakukan pelanggaran perpajakan masih sangat lemah.

Web-Based Peer and Self-Assessment System Design and Development for Elementary School Students

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Mehmet EMIN KORTAK
Keyword(s):  
Elementary School ◽  
Elementary School Students ◽  
Primary Schools ◽  
Peer Assessment ◽  
Assessment System ◽  
Assessment Process ◽  
School Students ◽  
Self Assessment ◽  
Web Based ◽  
User Friendly

This research aimed at designing and improving the web-based integrated peer and self- assessment. WesPASS (web-based peer-assessment system), developed in this research, allows students to assess their own or their peers’ performance and project assignments and to report about the result of these assessments so that they correct their assignments. This study employed design-based research. The participants included 102 fourth grade primary school students and their 4 teachers from 2 state and 2 private primary schools in Ankara, Kecioren (Turkey) who employed the system and were engaged in a questionnaire survey to assess its quality. The findings were analyzed through quantitative data analysis. The findings revealed that the system can be used by elementary school students for peer and self-assessment system. The participants stated that WesPASS is simple and user-friendly, and it accelerates the assessment process by employing information technology and allows to share opinions 

PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Analysis Tool ◽  
Self Assessment ◽  
Independent Variables ◽  
Tax Payers ◽  
Positive Effect

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak

Implementasi Kebijakan Keterbukaan Akses Data Perbankan Dalam Meningkatkan Tax Compliance Di Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 89
Author(s):  
Lutfia Rizkyatul Akbar ◽  
Gunadi Gunadi
Keyword(s):  
Banking Sector ◽  
Tax Compliance ◽  
Data Access ◽  
Assessment System ◽  
First Year ◽  
Process Data ◽  
Self Assessment ◽  
Customer Data ◽  
Qualitative Descriptive ◽  
Access Policies

This study aims to assess the implementation of the openness of banking data access policies to improving tax compliance in Indonesia. It cause by the implementation of tax collection using a self-assessment system, thus requiring taxpayer data and information through financial institutions, include banking. Researchers used qualitative descriptive methods. The results of this study are, first, there is support for the implementation of the policy on openness to access to banking data in increasing tax compliance in Indonesia in the form of the issuance of Law Number 9 of 2017 concerning Access to Financial Information. Second, the implementation of banking data disclosure policies to increase tax compliance in Indonesia, including the willingness of target groups to comply with policy outputs, in this case the reporting of customer data by banks to the DGT. Third, the policy of open banking data access does not impede or reduce the number of bank accounts and deposits. Fourth, there are technical obstacles both by the DGT and the banking sector, especially in the first year. Furthermore, there are several inhibiting factors in the implementation of this policy, namely IT factors, and resistance from some circles at the beginning of the emergence of regulations, limited financial resources to process data quickly, so it must be done gradually, in addition to lack of quantity and quality of human resources 

scholarly journals ANALISIS PENERAPAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA BUMN SEBAGAI PEMUNGUT DAN TIDAK SEBAGAI PEMUNGUT PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA PT PELABUHAN INDONESIA III Cabang Benoa)

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Agista Ayu Aksari
Keyword(s):  
Data Analysis ◽  
Value Added ◽  
The State ◽  
Assessment System ◽  
Sales Tax ◽  
Value Added Tax ◽  
Self Assessment ◽  
A Value ◽  
The Difference

On 1st July 2012 SOE (State-Owned Enterprises)become the Value Added Tax (VAT) collector. According to the regulation of the Ministher of Finance No.85/PMK.03/2012 about the appointment of the State Owned Enterprises to collect, deposit and reporting Value Added Tax (VAT) and Sales Tax on Luxurious Goods, and precedures for collecting, depositing and reporting. The purpose of this research is to determine the difference between SOE as a Value Added Tax collector and not as a Value Added Tax collector.The object of this research is PT Pelabuhan Indonesia III cabang Benoa. The data analysis in this research is to analyze the calculation and reportig of VAT before being VAT collector and when it became VAT collector.The result of this research it is known that are the application of the value added tax on PT Pelabuhan Indonesia III Cabang Benoa before becoming tax collector is charged directly by fiskus and has official assessment system and as a PT Pelabuhan Indonesia III Cabang Benoa has a self assessment system whereby PT Pelabuahan Indonesia III Cabang Benoa became ILL wapu. Differnce in PT Pelabuhan Indonesia III Cabang Benoa as a collector, and the collector Is a time before becoming a collector has aself just my assessment system whereas before becoming a collector has official assessment system. Tax eceipt when it became a collector of VAT using duplicate counts 3 before becoming a collector only uses 2 of the double. For SSp before becoming a duplicate while using 4 collector as a collector to use duplicate. DOI 10.5281/zenodo.1214932

scholarly journals Analisis Persepsi Wajib Pajak UMKM Terhadap Peraturan Pemerintah No. 23 Tahun 2018

2019 ◽  
Vol 1 (4) ◽  
pp. 1687-1704
Author(s):  
Esi Rahmadini ◽  
Charoline Cheisviyanny
Keyword(s):  
Qualitative Method ◽  
Government Regulation ◽  
Statistical Data ◽  
Phenomenological Approach ◽  
Research Process ◽  
Assessment System ◽  
Self Assessment ◽  
Main Determinant ◽  
Tax Rate ◽  
Level Of Understanding

This study aims to analyze the understanding and perception of SMEs Taxpayers towards Government Regulation Number 23 of 2018 in Padang. This research is a qualitative method with a phenomenological approach. Data was collected through interviews, observation and documentation. Interviews were conducted on four types of SMEs Padang namely culinary, trade, services and handicraft industries with ten informants who fulfill their tax obligations according to Government Regulation Number 23 of 2018. The research process was carried out interactively and obtained meaning that was not measurable by statistical data and aims to explore various information in more depth and make it possible to get things implied. Data analysis is inductive and qualitative research. This study found that the level of understanding of taxpayers was not so good because most taxpayers only understand Government Regulation Number 23 of 2018 limited to a reduction in tax rate to 0.5%. The results also found that taxpayers welcomed the reduction in tax rate, the self assessment system was considered ineffective, the deadline and bookkeeping obligations were considered confusing for taxpayers. Government outreach is the main determinant of the implementation of Government Regulation Number 23 of 2018

scholarly journals Pengaruh Self Assessment System dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Selatan

2019 ◽  
pp. 162-180
Author(s):  
Sitti Mispa
Keyword(s):  
Assessment System ◽  
Self Assessment

Penelitian ini bertujuan untuk mengetahui pengaruh self assessment system dan pemeriksaan pajak terhadap penerimaan pajak pertambahan nilai (PPN) pada KPP Pratama Makassar Selatan. Pengumpulan data mengunakan data sekunder. Populasinya adalah seluruh wajib pajak orang pribadi dan wajib pajak badan yang terdaftar sebagai pengusaha kena pajak dari tahun 2015-2017 di KPP Pratama Makassar Selatan, sedangkan sampel yang diambil jumlah SPT masa PPN, Jumlah SKPKB yang diterbitkan dan Jumlah realisasi penerimaan PPN dari tahun 2015-2017. Peneltian ini menggunakan uji asumsi klasik berupa asumsi normalitas, asumsi multikolonieritas, dan asumsi heteroskedastisitas. Metode analisis data menggunakan teknik regresi linier berganda. Hasil penelitian ini menunjukkan bahwa hipotesis yang diajukan diterima kerana menunjukkan hasil uji hipotesis yang positif dan signifikan. Ini berarti bahwa self assessment system dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap penerimaan pajak pertambahan nilai (PPN).

scholarly journals IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Grefis Karaseran ◽  
Fanda Rundengan
Keyword(s):  
Research Method ◽  
Vital Role ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Descriptive Research ◽  
The Past ◽  
Administrative Supervision ◽  
Directorate General ◽  
Tax Audit

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

scholarly journals Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures

2020 ◽  
Vol 9 (11) ◽  
pp. e36791110105
Author(s):  
Muhammad Naufal Arifiyanto ◽  
I Nyoman Nurjaya ◽  
Tunggul Anshari Setia Negara ◽  
Bambang Sugiri
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
A Value ◽  
Directorate General ◽  
Tax Deductions ◽  
Administrative Sanctions

At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.

scholarly journals Tugas Proposal Akuntansi Keperilakuan Rahmatia Eka Putri (18121065) A1 Universitas Yapis Papua

2021 ◽  
Author(s):  
Rahmatia Eka Putri
Keyword(s):  
Good Governance ◽  
Assessment System ◽  
Self Assessment

Pembangunan nasional Indonesia, khususnya di bidang ekonomi terus diupayakan dalam rangka mencapai kesejahteraan hidup masyarakat. Pencapaian sasaran dan target pembangunan ekonomi membutuhkan sumber pembiayaan yang cukup. Agar dapat meraih tujuan tersebut, pajak dianggap sebagai alat fiskal yang sangat kuat untuk mencapai tujuan target ekonomi, seperti pertumbuhan ekonomi, stabilisasi, serta distribusi pendapatan dan kekayaan yang lebih adil. Wajib pajak yang tidak memahami peraturan perpajakan akan cenderung menjadi wajib pajak tidak patuh. Hal ini yang menjadi dasar adanya dugaan bahwa pengetahuan wajib pajak tentang peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak. Semakin tinggi tingkat pengetahuan perpajakan wajib pajak mengenai peraturan pajak maka kepatuhan wajib pajak juga akan semakin meningkat. Dalam proses peningkatan pelayanan kepada masyarakat wajib pajak, pemerintah setiap tahun berusaha memperbaiki sistem administrasi perpajakan. Upaya pemerintah tersebut diwujudkan dengan diterapkannya modernisasi perpajakan sejak dua dekade yang lalu. Pembaharuan sistem ini yaitu sistem pemungutan pajak dimana yang sebelumnya dilakukan secara official assessment system berubah menjadi self assessment system. Salah satu cara yang ditempuh guna menghasilkan reformasi adalah dengan modernisasi administrasi perpajakan. Tujuan modernisasi adalah terjadinya perubahan paradigm perpajakan antara lain, meningkatkan kepatuhan pajak, kepercayaan terhadap administrasi perpajakan dan memacu produktivitas pegawai pajak yang tinggi. Konsep dari modernisasi perpajakan adalah pelayanan prima dan pengawasan intensif dengan pelaksanaan pemerintahan yang baik (good governance).

scholarly journals The The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District, Indonesia

2019 ◽  
Vol 7 (1) ◽  
pp. 1270-1282
Author(s):  
VICTOR CORNELIS SINAGA ◽  
JUDITH T. GALLENA SINAGA
Keyword(s):  
Economic Development ◽  
Significant Influence ◽  
Tax Compliance ◽  
Assessment System ◽  
Exploratory Research ◽  
Self Assessment ◽  
West Java ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises

INTRODUCTION: Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia.  To support its economic development, the government is obliged to generate revenue.  In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations.  Most of the SMEs are compliant while some are not that aware of it because of lack of socialization.  The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance.   METHOD:  This study focused on SMEs in Lembang, West Java, Indonesia.  It was exploratory research based on data were gathered from West Java Regency Office.  Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244.   RESULTS: The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance.         DISCUSSION AND RECOMMENDATION: Implementation of self-assessment system has no significant influence on tax compliance.  There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices.  It lacks personnel to do the socialization.  The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency.   Implementation of the Self - Assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization.                Keywords:  SMEs, revenue, self-assessment, socialization, compliance      

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