scholarly journals EVALUASI MEKANISME PEMOTONGAN DAN PELAPORAN PAJAK OLEH BENDAHARAWAN PEMERINTAH PADA BADAN PERENCANAAN PENELITIAN DAN PEMBANGUNAN KABUPATEN MINAHASA SELATAN

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Arnestha Tumbel ◽  
Herman Karamoy ◽  
Victorina Tirayoh
Keyword(s):  
Research And Development ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Value Added ◽  
Development Planning ◽  
National Agency ◽  
State Revenue ◽  
Planning Agency ◽  
Finance Development ◽  
The Government

Taxes are the main source of state revenue used to finance development and development. In accordance with the provisions applicable in the taxation field, the party who deducts / taxes the goods derived from the State Revenue and Expenditure Budget (APBN) is the government treasurer. Income tax liability. VAT) and. Tax collection (VAT), among others, is the withholding or collection of income tax article 21, Article 22, Article 23,. The purpose of this study is to find out how the mechanism of cutting and reporting by the National Agency for Research and Development of South Minahasa District. The method used is descriptive analysis. The results of this study indicate Research and Development Planning Agency South Minahasa regency has been carrying out obligations in cutting and article 21, article 22, PPn. However, reporting is delayed from the deadline. We recommend that the Research and Development Planning Agency of South Minahasa Regency always pay attention to the time of reporting to not exceed the time limit specified in order to avoid. Keywords: Deductions & reporting, Income tax, Value added, Government treasurer

scholarly journals Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Public Facilities ◽  
State Revenue ◽  
Tax Laws ◽  
Direct Compensation ◽  
Directorate General ◽  
The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

scholarly journals IPTEKS PROSES PENYUSUNAN ANGGARAN SEKTOR PUBLIK PADA BADAN PERENCANAAN PEMBANGUNAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPELITBANGDA) KOTA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Fanda J. Mentang ◽  
Nitha E. Makaminang ◽  
David P.E. Saerang
Keyword(s):  
Public Sector ◽  
Research And Development ◽  
Development Planning ◽  
Regional Government ◽  
Regional Research ◽  
Public Sector Organization ◽  
Planning Agency ◽  
The Government ◽  
The City ◽  
Budgeting Process

The Development Planning Agency, Regional Research and Development of the City of Manado is a body that assists the Mayor in supporting government affairs in the fields of planning, research and development. In each program and activity requires funds, to see good financial use, a good budgeting process is needed that is in accordance with the guidelines in legislation which can reduce the risk of ineffective use of the budget. The purpose of the study was the Bapelitbangda of Manado city to provide information on how the government adhered to every regulation and policy regarding budgeting to create an accountability public sector organization. In accordance with Minister of Home Affairs Regulation No. 33 of 2017 concerning budgeting guidelines where Bapelitbangda is quite effective in implementing every rule and policy of regional government in terms of budgeting.Keywords: public sector budgeting process, Bapelitbangda Manado City

scholarly journals Strategy for Strengthening Research and Development Capacity in West Sumatra Province

2021 ◽  
pp. 135-146
Author(s):  
Afriyanni Afriyanni ◽  
Suci Emilia Fitri ◽  
Melati Ayuning Pranasari ◽  
Worry Mambusy Manoby
Keyword(s):  
Research And Development ◽  
Regional Development ◽  
Secondary Data ◽  
Development Planning ◽  
Primary Data ◽  
Regional Research ◽  
Development Tools ◽  
Planning Agency ◽  
Development Capacity ◽  
The Government

The government places research and development (R & D) to take a significant role in implementing local government in an agency. However, there are still many regional research and development tools joined by the Regional Development Planning Agency (Bappeda). This research is qualitative research that aims to describe the conditions and problems of regional research and development joined by the Regional Development Planning Agency (Bappeda) and the strengthening strategy and role of regional research and development tools in planning dominance. Primary data were collected through online surveys and in-depth interviews and secondary data through the study of documentation and related statutory regulations. Data analysis was carried out descriptively. The results showed that the regional research and development under the Regional Development Planning Agency (Bappeda) still face internal and external obstacles. Their roles and functions are not optimal. This study recommends strategies for strengthening regional research and development and mechanisms for synergizing the roles of research, development, and planning.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Veronica Junisa Lolong ◽  
David Paul Elia Saerang ◽  
Hence Wokas
Keyword(s):  
Service Quality ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Income Tax Law ◽  
The Government ◽  
Tax Deduction

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

scholarly journals EVALUASI PELAKSANAAN PROGRAM PENGEMBANGAN PERUMAHAN (STUDI PADA KANTOR DINAS PERUMAHAN DAN KAWASAN PERMUKIMAN KOTA PALEMBANG)

2021 ◽  
Vol 3 (2) ◽  
pp. 113-124
Author(s):  
Yuliana Yuliana
Keyword(s):  
Descriptive Analysis ◽  
Development Program ◽  
Development Planning ◽  
Housing Development ◽  
City Government ◽  
City Development ◽  
Human Needs ◽  
Qualitative Descriptive ◽  
Basic Human Needs ◽  
The Government

Housing and settlements are basic human needs. Therefore, the government is trying to meet the community's need for housing. This study aims to see how the housing development program is implemented in Palembang City, monitor this program and also monitor the extent of the housing development program. This research uses descriptive qualitative techniques with interviews. Key information is the Head of the Palembang City Housing and Settlement Area Office, the Head of the Housing and Settlements Section, the Head of the Palembang City Development Planning Agency, and Housing Developers in Palembang City, as well as people living in housing in Palembang City. Then the data obtained from the study were analyzed using qualitative descriptive analysis methods. The results showed that the implementation of the housing development program in Palembang City has not been carried out properly in accordance with what has been planned by the Palembang City Government.  

scholarly journals Effect of Corporate Tax on Government Expenditure in Nigeria

2021 ◽  
Vol 1 (5) ◽  
pp. 157-171
Author(s):  
Patrick Ologbenla
Keyword(s):  
Income Tax ◽  
Consumer Price Index ◽  
Government Expenditure ◽  
Value Added ◽  
Corporate Income Tax ◽  
Value Added Tax ◽  
Independent Variable ◽  
The Government ◽  
The Impact ◽  
Bound Test

The study investigated the impact of corporate income tax on the government expenditure in Nigeria. Data on corporate income tax, value added tax, interest rate, gross domestic product, petroleum profit tax and consumer price index were collected and used as independent variable in the study while data on public expenditure were collected and used as independent variable in the estimated model. The ARDL bound test was applied and the result showed that corporate income tax have long run relationship that is significant with government expenditure. Other forms of tax such as value added tax and petroleum profit tax also have significant impact on government expenditure. The study concluded that corporate income tax should be sustained in order to ensure that government continue to fulfill her obligation of provision of social amenities that will promote the economic growth of the country.

The Impact of Covid-19 and Lockdown on South African Revenue

2020 ◽  
pp. 1-7
Author(s):  
Mangalani Peter Makananisa ◽  
Keyword(s):  
South African ◽  
Income Tax ◽  
Critical Role ◽  
Value Added ◽  
Fiscal Year ◽  
Personal Income Tax ◽  
State Revenue ◽  
Regression Parameters ◽  
Sample Data ◽  
The Impact

The state revenue plays a critical role in the running of its departments and plays a significant role in the economy. The study investigates the impact of COVID-19 and the lockdown on the South African revenue collections. The study focuses on the major taxes Personal Income Tax (PIT), Corporate Income Tax (CIT) and Value Added Tax (VAT). Over the fiscal year 2008/09 to 2019/20 the three taxes contribute around 80% of the Total Tax (TTAX). The sample data was from quarter 1, 2014 to quarter 2, 2020 (50 observations) obtained with quarter 2 of 2020 carrying the impact of the pandemic. The SARIMA and Holt-Winters models were used to forecast the continuation of the historical patterns in two scenarios, (1.) Without the impact of the COVID-19 pandemic (No shock), and (2.) with the impact of COVID-19 and lockdown (with a shock) on the revenue collections. The R-statistical software was used to obtain the regression parameters and for forecasting purposes. On “average”, the impact of the pandemic is expected to reduce total revenue by around R310.6bn to R1, 127 trillion (on the interval R1, 093 – R1, 162 trillion) from the original estimates of R1, 438 trillion for the fiscal year 2020/21. The average forecast for PIT, CIT and VAT due to the impact of the pandemic is R532.9billion, R172.6billion and R320.9billion respectively. The study further encourages model revision as more data impacted by the pandemic become available

scholarly journals PERPAJAKAN DI ERA EKONOMI DIGITAL: INDONESIA, INDIA DAN INGGRIS

2019 ◽  
Vol 4 (2) ◽  
pp. 215-230
Author(s):  
Yanis Ulul Az'mi
Keyword(s):  
United Kingdom ◽  
Income Tax ◽  
Consumer Demand ◽  
New Technology ◽  
Value Added ◽  
Tax Law ◽  
Goods And Services ◽  
The United Kingdom ◽  
Income Tax Law ◽  
The Government

The development of new technology and diverse consumer demand has increased the digital retail industry today. This also affects the way buyers / consumers get the goods and services they want. Consumers turn to e-commerce and cellular to make purchases that are usually done physically. This change in shopping style has been driven largely due to the emergence of many market places and platforms. This change will also have effect on the taxation of the transaction. The Government of India applies the Equalization Levy Rules (EQL) scheme which is categorized as PNBP (Non-Tax Revenues). While in the United Kingdom there is a Diverted Provit Tax (DPT) scheme. Whereas Indonesia has no more specific rules, there is only a Circular (Surat Edaran) that regulates the Affirmation of Tax Regulations on e-Commerce Transactions, namely SE / 62 / PJ / 2013 tax regulations e-commerce follows the income tax law and value added tax.

scholarly journals PERSIAPAN PEREMAJAAN KEBUN KELAPA SAWIT OLEH KUD SUKA MAJU DAN KUD BUKIT JAYA DI KABUPATEN DHARMASRAYA PROPINSI SUMATERA BARAT

2019 ◽  
Vol 2 (3) ◽  
pp. 134-144
Author(s):  
Melinda Noer ◽  
Ira Wahyuni Syarfi ◽  
Rafnel Azhari
Keyword(s):  
Regional Development ◽  
Oil Palm ◽  
Regional Planning ◽  
Development Planning ◽  
Medium Term ◽  
Planning Agency ◽  
West Sumatra ◽  
Program Plan ◽  
The Government ◽  
The Coordinator

Nationally, the program to rejuvenate oil palm has become a concern of the Government. It is supported by the policy of replanting grant funds using funds from the Oil Palm Plantation Fund Management Agency (BPDPKS), including West Sumatra Province. In Dharmasraya District, KUD Suka Maju received grant funds to realize replanting in 2019, while KUD Bukit Jaya was for realization in 2020. This paper describes the activities' results to the two KUDs in preparation for replanting oil palm using BPDPKS funds. The activity's objective is to encourage and revive the spirit of cooperation in the KUD and help accelerate the effective coordination among stakeholders in the replanting program in the district of Dharmasraya. In the context of broader regional development, particularly the development of sustainable oil palm plantations, this oil palm replanting program needs to involve stakeholders from the initial planning stages to implementation and evaluation. Coordination between related government agencies requires the participation of the Regional Development Planning Agency (Bappeda) as the coordinator of regional planning, and it is necessary to internalize the replanting program plan with all its aspects into the Office's Strategic Plan (Renstra) and the Regional Medium-Term Development Plan.

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