scholarly journals Capital versus Revenue: Receipts, Expenditures, Profits and Losses in Accounting and Taxation

NCC Journal ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 71-81
Author(s):  
Jit Bahadur K.C.
Keyword(s):  
Research Methods ◽  
Income Tax ◽  
Qualitative Approach ◽  
Theory And Practice ◽  
Tax Revenue ◽  
Tax Law ◽  
Sources Of Information ◽  
Descriptive Research ◽  
New Knowledge ◽  
The Individual

Objective – This article aims to enlighten the theory of capital and revenue nature receipt and expenditure in accounting and taxation.Methodology/design/approach – Methodologically, this article adopts the descriptive research methods and qualitative approach based on the primary, secondary, and tertiary sources of information from Acts/laws, journals, reports, books, dictionary and encyclopaedia.Finding and conclusion – The study found that the income tax Act of Nepal does not define the terms capital and revenue receipt and expenditure clearly, but clarifies provisions of non-business taxation assets of the individual persons and net gains from business assets or liabilities for the entity and gains from depreciable assets for both persons. Thus, we argue that it should define to avoid vagueness in the law. A simple tax law increases both tax revenue and evasion while vague decreases both.Originality/value – This paper explicitly presents the state of capital and revenue receipt and expenditure in theory and practice. Thus, this paper furnishes facts about the stated subject and adds a new knowledge to the existing literature.NCC JournalVol. 3, No. 1, 2018, Page: 71-81

Distributional Effects of Taxes and Benefits in Korea

2009 ◽  
Vol 24 (1) ◽  
pp. 59-80
Author(s):  
Sung Myung Jae ◽  
Jeon Byung Mok ◽  
Jun Byung Hill
Keyword(s):  
Simulation Model ◽  
Income Tax ◽  
Tax Revenue ◽  
Tax Law ◽  
Current Version ◽  
Middle Income ◽  
Absolute Value ◽  
Consumption Decisions ◽  
Income Tax Law ◽  
Income Taxpayers

A Simulation model has been developed in Korea, named Korea Institute of Public Finance Simulation Model (KIPFSIM), which aims to estimate the effects of taxes and transfers in Korea. The current version of KIPFSIM adopts a statice approach combined with a zero-elasticity assumption that there will be no change in labor supply and consumption decisions even after changes in taxes and transfers. KIPFSIM uses a representative sample from the House-hold Income and Expenditure Survey, compiled and released by the Statistical Office of Korea. Using KIPFSIM, we hypothetical changes in taxes and transfers, which is set to be enacted in 2009 and 2010. We found that the benefit of the income tax cut is concentrated mostly on high-income taxpayers in terms of absolute value, but more on middle-income taxpayers in terms of percentage of the tax burden. Therefore, the new income tax law is considered to strengthen the progressive nature of the tax code and to lower tax burdens and tax revenue. We also found that after-income-tax income inequality, as measured by Gini coefficeint, was slightly worsened, primarily due to the decrease in income tax revenue, whice helps equalize income distribution.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT INTRACO PENTA PRIMA SERVIS (IPPS)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Aditya Rachman Padja ◽  
Jantje J. Tinangon ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Collection ◽  
Research Methods ◽  
Return Period ◽  
Income Tax ◽  
Government Agencies ◽  
Employment Services ◽  
Descriptive Research ◽  
Permanent Employee ◽  
Data Collection Technique ◽  
Tax Reporting

Income Tax Article 21 is Tax withheld by others on income in the form of salaries, wages, honoraria, allowances, and other payments by the name and in any form in connection with employment, services, or activities undertaken by individual taxpayers in the country. On this basis, the Office of Government Agencies that hire or permanent employee is obliged to withhold, deposit, and report of Income Tax Article 21 on income received by employees every month through the Tax return period. This research was conducted in PT Intraco Penta Prima Servis (IPPS), The purpose of this research was conducted is to determine whether the calculation, remittance, and Article 21 of the Income Tax Reporting at PT Intraco Penta Prima Services (IPPS) if it is in accordance with Law No.36 Year 2008 on Income Tax. This study used descriptive research methods, and data collection technique used is the technique of interview, and documentation. The results of this study indicate that the application of the calculation, remittance, and Article 21 of the Income Tax Reporting by PT Intraco Penta Prima Services (IPPS) in accordance with Act 36 of 2008 on Income Tax, and is also expected that the tax authorities should provide more socialization of Income Tax Article 21 taxpayers, especially acting as a cutter or a tax collector that does not happen anymore mistakes in calculations.

scholarly journals Optimization of Income Tax at North Karawang North KPP

2020 ◽  
Vol 5 (2) ◽  
pp. 126-133
Author(s):  
Liya Megawati ◽  
Novian Ekawaty
Keyword(s):  
Income Tax ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Tax Revenue ◽  
Income Tax Revenue ◽  
Descriptive Qualitative

This study aims to determine how the optimization of income tax revenue carried out by KPP Pratama Karawang Utara, Karawang Regency. To answer this problem, researchers used a descriptive qualitative approach. The object of this research is North Karawang Pratama KPP Regency. The data of this study were obtained from secondary data and interviews conducted at North Karawang North KPP employees. The results of this study indicate that the implementation of the optimization of income tax receipts at North Karawang North Tax Office is not optimal, because there are still obstacles in its implementation. Keyword: income tax, North Karawang North Tax Office

Tax Reform: Theory and Practice

1987 ◽  
Vol 1 (1) ◽  
pp. 11-28 ◽  
Author(s):  
Joseph A Pechman
Keyword(s):  
World War Ii ◽  
Income Tax ◽  
Tax Reform ◽  
Theory And Practice ◽  
Income Taxation ◽  
Tax Rates ◽  
Pressure Groups ◽  
Comprehensive Income ◽  
Tax Legislation ◽  
The Individual

The Tax Reform Act of 1986 is the most significant piece of tax legislation enacted since the income tax was converted to a mass tax during World War II. After decades of erosion, the individual and corporate income tax bases were broadened and the revenues were used to reduce tax rates. Loopholes and preferences that were formerly considered sacrosanct were eliminated or moderated despite the determined opposition of powerful pressure groups. Comprehensive income taxation, which had earlier been regarded as an impossible dream, carried the day with strong bipartisan support. I will trace the origins of the tax reform movement and speculate about why it was successful in 1986 after repeated failures in earlier years. I also explain what the 1986 act accomplished and what more needs to be done to achieve the objectives of comprehensive income taxation.

scholarly journals PERAN DINAS KESEHATAN DALAM MENANGGULANGI GIZI BURUK ANAK DI KECAMATAN NGAMPRAH KABUPATEN BANDUNG BARAT

2018 ◽  
Vol 2 (1) ◽  
pp. 60-77
Author(s):  
Indra Slamet Gumelar
Keyword(s):  
Health Center ◽  
Research Methods ◽  
Research Method ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
Child Malnutrition ◽  
Descriptive Research ◽  
Indicators Of Success ◽  
Optimal Implementation

The title of this research is "The Role of the Health Office in Tackling Child Malnutrition in Ngamprah District, West Bandung Regency". The problem in this research is not yet optimal implementation of the Health Office in Overcoming Malnutrition in Children in Ngamprah District, West Bandung Regency. The research method that researchers use is descriptive research methods with a qualitative approach. The technique of determining the informants used was purposive sampling technique. The results showed that in carrying out its duties and functions, the health office, the Health Office had implemented a sufficiently optimal role seen from the six indicators of success in overcoming malnutrition, namely: All Posyandu carry out weighing operations at least once a month All toddlers are weighed, All cases of malnutrition are referred to the Puskemas Nursing or Home Sick, all cases of malnutrition are treated at the health center. Nursing or hospitalization is handled according to the management of malnutrition. All post-treatment malnourished toddlers receive assistance.

scholarly journals Pelaksanaan Kegiatan Pembelajaran Membaca, Tulis Dan Hitung (Calistung) Untuk Meningkatkan Kemampuan Matematis Santri TPA Al-Ukhwah di Desa Tanjung Deah, Aceh Besar

2021 ◽  
Vol 1 (2) ◽  
pp. 226-232
Author(s):  
Lisma Novita ◽  
Zainal Abidin
Keyword(s):  
Research Methods ◽  
Community Service ◽  
Qualitative Approach ◽  
Mathematical Ability ◽  
Teaching Materials ◽  
Learning To Read ◽  
Low Level ◽  
Descriptive Research ◽  
Mathematical Abilities ◽  
Service Activity

This community service activity is motivated by the low level of mathematical ability of TPA children in learning to read, write and count. This activity aims to increase the mathematical ability of Al-Ukhwah TPA children in the fields of reading, writing, and arithmetic. The implementation of this activity was carried out using descriptive research methods with a qualitative approach. The findings in this service are 1) Knowing the importance of learning to read, writing and counting, 2) Researchers can carry out this activity in several ways, including designing methods or strategies and teaching materials, providing motivation and teaching, and selecting assignments to be given, 3) Reading, writing and arithmetic activities can improve children's mathematical abilities.

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA CIBINONG

2015 ◽  
Vol 1 (1) ◽  
pp. 25-31
Author(s):  
Patar Simamora ◽  
Deni Suryaman
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Personal Income ◽  
Tax Revenue ◽  
Analysis Method ◽  
Personal Income Tax ◽  
State Revenue ◽  
Tax Returns ◽  
The Individual ◽  
Income Tax Revenue

ABSTRACTTax is one source of state revenue is used to finance the household of the State and individual taxpayerswho have responsible as a taxpayer who will increase the number of admissions personal income tax, butit does not increase the acceptance of personal income tax, when in reality the level of complianceindividual taxpayers still perceived remains low during this time. The goals to be achieved is to determinethe Effect of Individual Taxpayer Compliance on the Personal Income Tax Revenue on KPP PratamaCibinong. The method I use is descriptive analysis method which defines Effect of Individual TaxpayerCompliance to the Personal Income Tax Revenue on KPP Pratama Cibinong. Based on the research thathas been done, the writer can conclude that the level of the individual taxpayer Kepatuihan effect onPersonal Income Tax Revenue In KPP Pratama Cibinong.Keywords: Level of Compliance, TIN Registered, submission of tax returns, Payment of Tax, Tax ReceiptsOP.

scholarly journals ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Evi Margoretty Silalahi ◽  
Lucky Nugroho ◽  
Lawe Anasta
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Research Method ◽  
Technical Assistance ◽  
Tax Law ◽  
Government Agencies ◽  
Descriptive Research ◽  
The Government ◽  
Permanent Employees ◽  
Data Collection Technique

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21

Sign in / Sign up

Export Citation Format

Share Document