scholarly journals Assistance in reporting individual tax returns after the tax incentive policy in the midst of the Covid-19 pandemic

2021 ◽  
Vol 6 (8) ◽  
pp. 1388-1394
Author(s):  
Umi Nandiroh ◽  
Hariri Hariri
Keyword(s):  
Community Service ◽  
Business Students ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Tax Returns ◽  
Directorate General ◽  
Incentive Policies ◽  
The Way

The tax incentive policy in the midst of the Covid-19 pandemic has had an impact on changing the way the year-end tax calculation and annual tax returns are filled out. In fact, many taxpayers do not understand how to calculate and report annual taxes. Therefore, this community service is intended to provide solutions to the difficulties experienced by taxpayers, through assistance in reporting individual tax returns after tax incentive policies. This activity is entitled 'TC Mengabdi'. TC Mengabdi recruits Unisma Faculty of Economics and Business students with certain criteria. TC Serving members are selected and briefed according to the standards of the Directorate General of Taxes, before being given field assignments to provide socialization and education to taxpayers. The TC Serving team is stationed at KPP Batu and the Unisma Tax Center. This activity has served and assisted around 4,000 taxpayers in Malang Raya. Through the TC Serving program, taxpayers are greatly assisted in fulfilling their tax obligations, starting from calculating, paying, and reporting taxes.

scholarly journals Tax Incentive Policy for Geothermal Development: A Comparative Analysis in ASEAN

2020 ◽  
Vol 9 (1) ◽  
pp. 53-62
Author(s):  
Mohammad Zainul Abidin ◽  
Haula Rosdiana ◽  
Roy Valiant Salomo
Keyword(s):  
Power Plants ◽  
Lao Pdr ◽  
Tax Incentives ◽  
The Philippines ◽  
Investment Climate ◽  
Tax Incentive ◽  
Asean Member ◽  
Incentive Policy ◽  
Binary Cycle ◽  
Incentive Policies

This paper examines tax incentive policies in geothermal industries in ASEAN to better understand the development of geothermal industry investment in the ASEAN Member States (AMS) using a qualitative method. The results indicate that tax incentive policies have supported the investment climate and the development of geothermal industries in the AMS. Geothermal investments and production capacities in AMS have increased significantly. AMS that provide geothermal tax incentives include Indonesia, Lao PDR, the Philippines, Thailand and Vietnam. The performance of geothermal tax incentive policies is reflected in the level of utilization of geothermal potential, which is higher in states that provide greater tax incentives. The results also indicate that geothermal power plants in AMS use dry steam, flash and binary cycle technologies with flash plants being the most common. Results suggest that the future development of geothermal energy in AMS will be related to the tax incentive policy and investment climate in those states. Furthermore, the granting of various types of tax incentives should be focused on the initial investment in geothermal development. ©2020. CBIORE-IJRED. All rights reserved

How Taxpayers Behavior takes Advantage in Tax Incentives Policy

2021 ◽  
Vol 39 (10) ◽  
Author(s):  
Ida Farida Adi Prawira ◽  
Fitri Anggrayni
Keyword(s):  
Value Added ◽  
Tax Incentives ◽  
The West ◽  
West Java ◽  
Regional Office ◽  
Tax Rate ◽  
Tax Incentive ◽  
Incentive Policy ◽  
National Economic ◽  
Incentive Policies

Tax incentives Preliminary Refund of Value Added Tax (VAT) is one of the government's tax relaxation facilities in the context of national economic recovery. This study aims to observe the effect of the incentive for the Preliminary Return of VAT on taxpayer behavior in dealing with this tax incentive policy. This is qualitative research using descriptive approach. The data were collected by in-depth interviews with 38 taxpayers in the West Java I Directorate Jenderal of Taxes (DJP) Regional Office and Banten area, which were then processed using the nVivo application. The result shows that several factors contribute to taxpayers' behavior to propose the Tax Incentives Preliminary Refund of VAT. The factors are taxpayers more require tax incentives policy to reduce the tax rate of VAT, or there will not be an examination. The Implication of this research is how the Directorate Jenderal of Taxes (DJP) can arrange other tax incentive policies that can give more easiness to the taxpayers in the future. This research is limited only to the West Java I DJP Regional Offices and Banten. Also, the number of taxpayers interviewed is only a few due to pandemic, so it does not represent the field's facts.

scholarly journals Tax incentive policy and firm performance: evidence from Vietnam

2020 ◽  
Vol 17 (2) ◽  
pp. 277-296
Author(s):  
Trinh Quoc Trung ◽  
Nguyen Van Tan
Keyword(s):  
Firm Performance ◽  
Tax Incentives ◽  
Real Income ◽  
Operating Efficiency ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Comparison Approach ◽  
Managerial Implications ◽  
Incentive Policies ◽  
The Impact

This paper aims to assess the impact of the tax incentive policy on firm performance after privatization in Vietnam. Using research data of 260 privatized enterprises in Vietnam, this study sheds light on whether tax incentive policies can help improve firm performance after privatization. The paper utilizes a pre-post comparison approach proposed by Megginson, Nash, and Van Randenborgh (1994). The research results reveal that privatized enterprises with tax incentives have improved profitability (ROA, ROE, ROS) and operating efficiency (NIEFF) and reduced leverage after privatization. A statistical reduction in the number of employed and an improvement in output (real income) after privatization are not observed. Besides, there is no statistical evidence proving that privatized enterprises have experienced significant changes in standard deviations of firm performance measures after privatization in Vietnam. Given significant improvements in the profitability of post-privatized enterprises with tax incentives, the authors propose some managerial implications for the Vietnamese government, investors and non-privatized state-owned enterprises (SOEs).

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

Literature Review on the Incentive Policies to Promote the Development of Green Building

2013 ◽  
Vol 357-360 ◽  
pp. 2785-2792
Author(s):  
Ge Liu ◽  
Xue Li
Keyword(s):  
Literature Review ◽  
Incentive Mechanism ◽  
Supply And Demand ◽  
Green Building ◽  
Government Function ◽  
Incentive Policy ◽  
Foreign Policies ◽  
Incentive Policies ◽  
External Economy

This paper examined green building incentive policies in both China and the overseas from research and implementation. Based on analyzing overseas green building incentive policies, we can conclude that incentive policy for green building is advanced. Domestic researchers have conducted research from the perspectives of government function, external economy, comparison with foreign policies, supply and demand. This paper reviewed the implementation of green building incentive policies in China. We conclude that the policies and regulations in promoting green building development in China need to be developed. Finally, according to the development of green building in China, further research is needed on developing a system of incentive mechanism and evaluating the effect of incentive.

scholarly journals Socialization of Online Passport Queue Service Application of the Directorate General of Immigration, Ministry of Law and Human Rights

2020 ◽  
Vol 1 (2) ◽  
pp. 8-15
Author(s):  
Gunawan Gunawan ◽  
Usman Mutaqin
Keyword(s):  
Human Rights ◽  
Community Service ◽  
Migrant Workers ◽  
West Java ◽  
Considerable Potential ◽  
Directorate General ◽  
Long Time ◽  
Service Application

Passports have a role not only limited to the requirements to leave the territory of Indonesia, but the ownership of the passport  must be accounted for. The problem is often complained by many people in applying for a passport (the applicant) is the queue which takes a long time and feels complicated in implementation. Now the Directorate General of Implications of the Ministry of Law and Human Rights is innovating by creating an APAPO (Online Passport Queue Application). This application is expected to be an answer problems in applying for a passport for the applicant. This online passport registration is related to how operate the APAPO application, and see when the applicant's schedule can come to the nearest immigration office. This socialization was carried out in the Tasikmalaya region, West Java, bearing in mind that the Tasikmalaya area had a considerable potential of Indonesian Migrant Workers (TKI) and the Immigration Office in charge of several Cities and Regencies, including: Tasikmalaya District, Tasikmalaya City, Regencies Ciamis, Banjar City and Garut Regency which cover 108 (one hundred and eight) districts. Community Service regarding passport registration at the immigration office is by way of socialization regarding online passport registration with the following steps: (1) Financing the importance of passports for Indonesian citizens (2) Developing procedures for registering online passport queues (3) Training for opening applications online passport queue service. 

scholarly journals Pengembangan dan Sosialisasi Aplikasi E-Commers Parea di KUBE Sekar Muria Hadipolo Kudus

2021 ◽  
Vol 1 (2) ◽  
pp. 184-189
Author(s):  
Diana Laily Fithri Diana ◽  
Andy Prasetyo Utomo ◽  
Fajar Nugraha
Keyword(s):  
Community Service ◽  
Bitter Gourd ◽  
Bitter Melon ◽  
Specific Target ◽  
Marketing Process ◽  
Marketing Area ◽  
Online Buying ◽  
The City ◽  
The Way

Abstract           Hadipolo Village is one of the villages in Jekulo District, Kudus Regency. In this village there are several bitter melon farmers who process it into snacks that are nutritious and very beneficial for health. So far, the marketing process for bitter melon chips is still done traditionally so that sales of bitter gourd chips are not optimal in quantity and the range of promotions is still limited around the city of Kudus, although there are some requests from outside the city but the numbers are still large. still a little because of lack of promotion. The purpose of this community service is to develop and socialize e-commerce applications which are expected to help and increase the income and welfare of the bitter melon chip craftsmen in Hadipolo Village. With a specific target in the use of Pare e-commerce, namely increasing the marketing quantity of bitter gourd chips by expanding the marketing area by promoting the results of bitter melon chips through e-commerce so that they can reach a wider market. Pare e-commerce is an e-commerce used by Kube Pare chips in developing and marketing products from Pare chips. The way this system works is by conducting online buying and selling transactions, so that the marketing area is also wider.  Abstrak           Desa Hadipolo merupakan salah satu desa yang berada di Kecamatan Jekulo Kabupaten Kudus. Di desa ini terdapat beberapa petani pare yang mengolahnya menjadi makanan ringan yang berkhasiat dan sangat bermanfaat bagi kesehatan. Selama ini proses pemasaran keripik pare masih dilakukan secara tradisional sehingga penjualan keripik pare secara kuantitas belum maksimal dan jangkauan promosi masih terbatas di sekitar kota Kudus, walaupun ada beberapa permintaan dari luar kota namun jumlahnya masih banyak. masih sedikit karena kurang promosi. Tujuan dari pengabdian masyarakat ini adalah untuk pengembangan dan sosialisasi aplikasi e-commerce yang diharapkan dapat membantu dan meningkatkan pendapatan, kesejahteraan para pengrajin keripik pare di Desa Hadipolo. Dengan target khusus dalam penggunaan e-commerce Parea  yaitu meningkatkan kuantitas pemasaran keripik pare dengan memperluas wilayah pemasaran dengan mempromosikan hasil keripik pare melalui e-commerce sehingga dapat menjangkau pasar yang lebih luas.  E-commerce Parea merupakan e-commerce yang digunakan Kube keripik pare dalam mengembangkan dan memasarkan produk dari keripik Pare tersebut. Cara kerjanya dari sistem tersebut adalah dengan melakukan transaksi jual beli secara online, agar wilayah pemasaran juga semakin luas.  

scholarly journals EFEKTIVITAS PENGGUNAAN E-FILING DALAM RANGKA MENINGKATKAN KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN TAHUNAN WAJIB PAJAK ORANG PRIBADI

2020 ◽  
Vol 2 (1) ◽  
pp. 12-20
Author(s):  
Endang Winarsih ◽  
Asyarif Khalid ◽  
Forene Yenjeni
Keyword(s):  
Research Methods ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Tax Reform ◽  
Public Awareness ◽  
Qualitative And Quantitative ◽  
Tax Returns ◽  
Directorate General ◽  
Information And Communication ◽  
Lack Of Knowledge

In an effort to maximize Taxpayer Compliance, the Directorate General of Taxation always optimizes services so as to increase public awareness of orderliness as taxpayers, one way to do tax reform is to utilize information and communication technology by implementing e-filing systems. This research is a Mix Method research in which research combines two research methods at the same time, qualitative and quantitative. The purpose of this study is to determine the Effectiveness of the Use of E-Filing in the Framework of Improving Compliance Reporting the Obligatory Annual Notification of Individuals. The results of this study indicate that the use of e-filing has been successful in increasing the compliance of individual taxpayers by increasing the annual tax return report of individual taxpayers. Taxpayers find it easy to report their annual tax returns by using e-filing. In addition, taxpayers are aware of their obligations as taxpayers. However, there are some obstacles in implementing e-filing, namely the lack of knowledge of taxpayers and the difficulty of convincing taxpayers to use e-filing effectively and efficiently.

scholarly journals PELATIHAN PENULISAN BUKU AJAR BAGI GURU PKn SMA SE KOTA SEMARANG

2011 ◽  
Vol 2 (1) ◽  
pp. 94
Author(s):  
Titik Haryati ◽  
Rosalina Ginting ◽  
Suwarno Widodo ◽  
Kiki Aryaningrum ◽  
Bambang Kumoro
Keyword(s):  
High School ◽  
Key Words ◽  
Community Service ◽  
Learning Process ◽  
Teaching And Learning ◽  
Senior High School ◽  
Teaching Learning ◽  
The Way

Abstract There are still a few handouts created by the teachers. In fact, teachers feel lazy to make a handout to succeed their teaching and learning process, especially civic teachers who are still low in understanding how to make and design their own handout. A handout is an instrument that teachers supposed to writing it. By writing a handout, teacher can explore his material based on the problems faced in the class. That is way; the Team thought that we need to give them something to train them in writing their own teaching handout. This community service was given to civic teachers of senior high school who has the important role in tranfering knowledge about civic subject. This activity had some sessions, there were; lecturing, discussion, questions answer and feedback. It hopes that by understanding the way in designing a teaching handout, they will be encouraged to make their own handout to support their teaching learning process in the classroom. ?é?á Key words : a teaching handout, a civic subject ?é?á

Rethinking Incentive Policy for Building Energy Efficiency

2011 ◽  
Vol 374-377 ◽  
pp. 195-198
Author(s):  
Jie Yang ◽  
Cong Xu
Keyword(s):  
Energy Efficiency ◽  
Policy Instruments ◽  
Building Energy ◽  
Sustainable Utilization ◽  
Building Energy Efficiency ◽  
Ordinary People ◽  
Effective Mechanism ◽  
Incentive Policy ◽  
Incentive Policies ◽  
Financial Subsidy

Nowadays in the process of formulating and implementing laws or regulations in our country, the existing problem is a lack of an effective mechanism. From incentive policies for building energy efficiency, we can choose economic levers and policy instruments, such as price, tax, financial subsidy, interest rate and so on. The article puts forward suggestion in principle and ensures the development road is applicable to ordinary people, suitable for the sustainable utilization of energy and the harmonious development of society.

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