scholarly journals Analisis Jumlah Wajib Pajak Pph OP Yang Tidak Menyampaikan SPT Dengan Penerimaan Pajak Pada KPP Pratama Jakarta Duren Sawit

2019 ◽  
Vol 6 (2) ◽  
pp. 173-178
Author(s):  
Dede Suleman
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Public ◽  
Tax Returns

Personal income tax is one of the potential tax receipts in this study which will provide a percentage picture of taxpayers who do not submit SPT with the percentage of Op tax PPh revenue. it was found that the number of taxpayers who did not submit annual tax returns decreased in 2017 to only 9.4% of the taxpayers who did not submit tax returns, which meant that the public began to realize their SPT every year. tax that turns out to be known that every year there is an increase in 2017 compared to 2016 experiencing an increase of 72% and the largest revenue occurred in 2017 amounting to 89% of the set target.

scholarly journals Tax Fraud Detection through Neural Networks: An Application Using a Sample of Personal Income Taxpayers

2019 ◽  
Vol 11 (4) ◽  
pp. 86 ◽  
Author(s):  
César Pérez López ◽  
María Delgado Rodríguez ◽  
Sonia de Lucas Santos
Keyword(s):  
Neural Network ◽  
Neural Networks ◽  
Income Tax ◽  
Fraud Detection ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Returns ◽  
The Neural Networks ◽  
Tax Fraud ◽  
Efficiency Rate

The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neural network (MLP) models. The possibilities springing from these techniques have been applied to a broad range of personal income return data supplied by the Institute of Fiscal Studies (IEF). The use of the neural networks enabled taxpayer segmentation as well as calculation of the probability concerning an individual taxpayer’s propensity to attempt to evade taxes. The results showed that the selected model has an efficiency rate of 84.3%, implying an improvement in relation to other models utilized in tax fraud detection. The proposal can be generalized to quantify an individual’s propensity to commit fraud with regards to other kinds of taxes. These models will support tax offices to help them arrive at the best decisions regarding action plans to combat tax fraud.

scholarly journals Tax Literacy

2018 ◽  
Vol 66 (2) ◽  
pp. 553-559
Author(s):  
Michaela Moučková ◽  
Leoš Vítek
Keyword(s):  
Income Tax ◽  
Response Rate ◽  
Statistical Tests ◽  
Value Added ◽  
Practical Experience ◽  
Personal Income ◽  
Personal Income Tax ◽  
Two Factors ◽  
Tax Returns ◽  
The University

Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax and VAT) and examined whether it depends on (i) previous passing of tax courses and (ii) previous practical experience with filing tax returns. More than half of the students were well to excellently-versed in tax matters, including those who have not completed any more advanced tax courses apart from the elementary tax course. For VAT, the results of statistical tests show that students’ knowledge depends on passing a more advanced course on consumption taxation. On the other hand, the link between experience with tax returns and results of tax literacy tests cannot be unambiguously confirmed or rejected. Within the first statistical test (personal income tax), it was established that students’ knowledge does not depend on previous filing of tax returns; the second test (value added tax) led to the opposite conclusion.

scholarly journals Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization

2020 ◽  
pp. 016001762094281
Author(s):  
Julio López-Laborda ◽  
Jaime Vallés-Giménez ◽  
Anabel Zárate-Marco
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Fiscal Decentralization ◽  
Tax Compliance ◽  
Personal Income ◽  
Extensive Literature ◽  
Personal Income Tax ◽  
Institutional Variables ◽  
The Public ◽  
The Individual

This article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article considers the variables included in the classical tax evasion model of Allingham and Sandmo, as well as tax morale and political-institutional variables, including those linked to the country’s fiscal decentralization. The results obtained confirm, on one hand, those reached in the very extensive literature studying tax evasion from the individual perspective (including the importance of the dynamic element) and, on the other, the relevance of the spatial component in explaining tax compliance, so that greater or lesser tax compliance is partly explained by factors such as the tax behavior of neighbors or how those neighbors are treated by the public sector.

scholarly journals Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic

2014 ◽  
Vol 62 (2) ◽  
pp. 307-314 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Public Budget ◽  
Tax System ◽  
The Czech Republic ◽  
The Public ◽  
Administrative Costs ◽  
The World

This article deals with the issues of effectiveness of personal income tax in the Czech Republic. The personal income tax in the Czech Republic, referred to as the tax on income of natural persons, represents a significant part of the public budget revenue (23.35% of all tax revenues in 2012). One of the principles of a good tax system is the principle of its effectiveness. The effectiveness of a particular tax is measured by various methods. The theory distinguishes between two types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect) and excessive tax burden. In the case of direct administrative costs the measurement compares the total volume of a particular tax revenue with the costs of its collection. The amount of the tax levied is thus not a net income of the public budget, due to the fact that it must be reduced by the costs of the public sector which are necessary for obtaining such amount. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of income tax on natural persons is performed with the use of the full-time equivalent (FTE) method, which is based on the classification of revenue authorities staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax. A separate part of the article deals with measurements of tax system effectiveness in the international scope. We cite an important international study, "Paying Taxes 2013: The Global Picture", annually prepared by the World Bank and PricewaterhouseCoopers, which analyses demands of tax systems in different countries of the world.

scholarly journals Impact of Lump Sum Expense Rates on Public Revenue

2015 ◽  
Vol 63 (3) ◽  
pp. 1023-1030
Author(s):  
Jana Tepperová ◽  
Jan Pavel ◽  
Lenka Láchová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
Personal Income ◽  
Special Role ◽  
Personal Income Tax ◽  
Tax System ◽  
The Czech Republic ◽  
The Public ◽  
Lump Sum ◽  
Public Revenue

Lump sum expense has special role within the Czech tax system. As the percentages of the lump sum expense used in the Czech Republic are high compared to other EU countries, they are often criticized as distortive and government searches for ways to limit their use. On the other side, the long-standing role of the lump sum expense in the Czech tax system hinders its decrease. Based on the data from the personal income tax returns of self-employed we analyze the use of the lump sum expense in the Czech Republic over the years 2004 to 2012. Using the same data and controlling for other variables, we estimate the impact of the lump sum expenses’ rates on public revenue (personal income tax, social security and health insurance revenue). According to the results, the higher number of taxpayers using the lump sum expense does not influence the public revenue, but there is negative effect of the average portion of lump sum expense to taxable income on the public revenue.

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 Are Local Tax Rates Strategic Complements or Strategic Substitutes?

2019 ◽  
Vol 11 (2) ◽  
pp. 189-224 ◽  
Author(s):  
Raphaël Parchet
Keyword(s):  
Public Good ◽  
Local Governments ◽  
Income Tax ◽  
Economies Of Scale ◽  
Personal Income ◽  
Tax Rates ◽  
Strategic Substitutes ◽  
Personal Income Tax ◽  
Tax Rate ◽  
The Public

The identification of strategic interactions among local governments is typically plagued by endogeneity problems. I exploit the fact that local jurisdictions located close to a state border have some neighbors in another state and instrument the tax rate of neighbor jurisdictions with the state-level tax rate of the neighboring state. I use this instrument to identify strategic personal income tax setting by local jurisdictions in Switzerland and find that tax rates are strategic substitutes. I then develop a residence-based personal income tax competition model and show that tax rates are strategic substitutes if the elasticity of the marginal utility of the public good with respect to the tax rate is above one. This is notably the case in the presence of economies of scale in the public good provision. (JEL H24, H71, H73, H77)

scholarly journals Mutual impact of personal income tax and macroeconomic indicators

Industrija ◽  
2020 ◽  
Vol 48 (3) ◽  
pp. 27-40
Author(s):  
Mihailo Ćurčić ◽  
Irena Milojević ◽  
Nikola Krunić
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Public Expenditures ◽  
Fiscal Deficit ◽  
Personal Income Tax ◽  
The Public ◽  
Macroeconomic Indicators ◽  
Main Motive ◽  
Simple Regression Analysis ◽  
The Republic

From mid-2006 to the end of 2008, numerous decisions were adopted in the public finances of the Republic of Serbia, which resulted in a permanent reduction in tax revenues and in increase of public expenditures. It creates a systemic imbalance between government revenue and expenditure, that is, the fiscal deficit. The emergence of the fiscal deficit is the main motive of the conducted research, where by using a simple regression analysis of the time series of macroeconomic data, authors linked the indicators of economic growth and personal income tax. The results of the research indicate the importance of the influence of personal income tax on the creation of a favorable macroeconomic environment, where the regulation and reform of the existing tax system are imposed as imperatives.

scholarly journals Stewardship Concept Utilization on the Websites of Polish Public Benefit Organizations

2020 ◽  
Vol 22 (2) ◽  
pp. 91
Author(s):  
Marian Olinski ◽  
Piotr Szamrowski
Keyword(s):  
Public Relations ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Public ◽  
Public Benefit ◽  
Size Type ◽  
The Right ◽  
To Receive ◽  
The Relationship

This paper aims to identify the significance of using the stewardship concept in a specific type of Polish nonprofit organization, i.e. the Public Benefit Organization (PBO). The subject of the research were the websites of the Polish Public Benefit Organizations, and the purpose was to determine the level of implementation of stewardship strategies. Having PBO status involves the possibility of using certain privileges such as the right to receive 1% of personal income tax. However, this requires from the organization the ability to acquire and maintain relations with stakeholders (including donors). The current study applies content analysis to scrutinize the relationship between implementation of the stewardship concept on their websites and certain features that characterize organizations (e.g., their size, type of business, total revenue, etc.). The stewardship concept seems to be a particularly valuable construct in the public relations process, by explicitly emphasizing the need for the cultivation of an everlasting relationship with stakeholders. Therefore, this article explores the degree of application of the stewardship concept in Polish public benefit organizations, as well as the dependence between specific features of these organizations and the intensity of the stewardship concept application. The results have revealed a statistical relationship between the size of a PBO and the implementation of the stewardship concept (the size was identified by the level of total annual revenue, receiving 1% of personal income tax and the number of employees). However, the research suggests that the type of PBO activity does not affect the implementation of the stewardship concept.

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