scholarly journals EVALUASI PENERAPAN PPH PASAL 22 ATAS PEMBELIAN BARANG YANG DIBIAYAI DENGAN APBN DI PENGADILAN TATA USAHA NEGARA MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maria Angelitha Mapanawang ◽  
Jullie Sondakh ◽  
Rudy Pusung
Keyword(s):  
Income Tax ◽  
Qualitative Data ◽  
The State ◽  
Tax Revenue ◽  
State Budget ◽  
Tax Revenues ◽  
Court Record ◽  
The Republic

Each country has several sources of tax revenue, non-tax revenues and grants. From these sources of income, the tax becomes one. This research is intended to find out and apply whether Article 22 Income Tax on the purchase of goods financed by APBN in Manado State Administrative Court has been implemented in accordance with the established rules, namely Regulation of the Minister of Finance of the Republic of Indonesia Number 107/PMK.010/2015 and PMK 242/PMK.03/2014. Period of data taken is 2016. Type of research used is descriptive which will discuss about the implemeniation of Article 22 Income Tax on the purchase of goods financed by the State Budget at the State Administrative Court of Manado. The type of data used is qualitative data proof SSP PPh Article 22. The results of this study indicate Calculation, Payment, and Reporting on the procurement of goods financed by the state budget at the State Administrative Court of Manado not in accordance with the rules it stipulates from the application of Manado State Administrative Court Record has been in accordance with existing regulations.Keywords : calculation, registration, payment, reporting, article 22 income tax

scholarly journals Modelling Elasticity of Non‑Oil Tax Revenues to Oil Price Changes: is There U‑Shaped Association? Evidence from Azerbaijan

2019 ◽  
Vol 67 (3) ◽  
pp. 799-810
Author(s):  
Khatai Aliyev ◽  
Altay Ismayilov ◽  
Ilkin Gasimov
Keyword(s):  
Income Tax ◽  
Scientific Evidence ◽  
Great Influence ◽  
Policy Decision ◽  
Threshold Level ◽  
The State ◽  
Oil Price ◽  
State Budget ◽  
Price Changes ◽  
Tax Revenues

Oil price changes has a great influence on the behaviour of firms in oil exporting countries which displays itself in amount of non‑oil tax receipts of the state budget. Employing FMOLS, DOLS, and CCR cointegration methods for 2001Q1–2015Q4, the study aims to analyse how oil price changes affects non‑oil tax revenues in Azerbaijan. Empirical results altogether provide strong scientific evidence that there is U‑shaped causality from oil price changes to total non‑oil tax revenues , corporate income tax receipts and labour income tax payments , and inverse U‑shaped to non‑oil VAT revenues of the state budget. Results show that firms face with the trade‑off between “produce‑and‑sell” and “import‑and‑sell” as oil price rises. In case of higher price than the threshold level, companies prefer the latter choice. Research findings are highly useful for the public policy decision‑makers in resource rich economies.

scholarly journals Assessing the Personal Income Tax as a Fiscal Indicator

2021 ◽  
Vol 2 (517) ◽  
pp. 279-285
Author(s):  
I. V. Hnydiuk ◽  
◽  
L. V. Umanets ◽  
T. V. Goncharenko ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Tax Administration ◽  
Cash Income ◽  
Personal Income Tax ◽  
State Budget ◽  
Tax Revenues ◽  
Real Value ◽  
Fiscal Efficiency

The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the relevant criteria. The results of the research once again testify to the fact that the most important role of personal income tax consists in regulating the cash (income) of the population and stimulating the use of labor force, as well as in being a significant source of income to the Consolidated Budget of Ukraine. To disclose the topic of the research, the authors calculated the fiscal significance of personal income tax in terms of the State budget, which tends to increase and the fiscal significance of personal income tax in terms of the GDP of the State. Also, the analysis of the efficiency of collecting tax revenues using a number of coefficients, one of which is the coefficient of personal income tax collection, is carried out. Having estimated the mobilized amount of personal income tax revenues and tax revenues to the budget from the planned ones, it is proved that the efficiency of personal income tax administration is quite significant and close to 1. That is, the level of expenditures of the population for the maintenance of apparatus of the State Tax Service of Ukraine decreases at a faster pace than the population itself, which can be considered as a positive point. As result of the carried out analysis of the fiscal efficiency of personal income tax, it is concluded that the tax administration under a certain system of implemented tax decisions is deteriorating, and the fiscal significance of personal income tax in both the State’s budget and GDP is reducing, while the real value of revenues from this tax is decreasing. Assessing the efficiency of personal income tax according to the above indicators will allow to more accurately plan the receipt of this tax to the budget, will facilitate in the development of measures to improve the regulatory and fiscal action of personal income tax, eliminate deficiencies in the taxation mechanism, form a rational structure of tax revenues to the budget, and contribute to the development of an efficient tax policy.

scholarly journals Scenario approach in forecasting tax revenues of the state budget of Ukraine

2019 ◽  
Vol 3 (3) ◽  
pp. 27-34
Author(s):  
Valentyna Martynenko
Keyword(s):  
Time Series ◽  
Income Tax ◽  
Value Added ◽  
Business Environment ◽  
The State ◽  
State Budget ◽  
Excise Tax ◽  
Tax Revenues ◽  
Macroeconomic Indicators ◽  
Scenario Approach

Introduction. State revenue management stands first in the areas of government regulation, which is provided by the regulation of fiscal policy. It is achieved by optimizing the amount of nationwide taxes and their tax rates, with the least amount of tax evasion. It is also important to ensure the implementation of the budget process, which is based on budget planning and forecasting, the effectiveness criterion of which is the reliability of the forecast. The compulsory component of extrapolation of time series – the most used forecasting method – is the scenario approach, so the research of possibilities of its implementation is relevant. Aim and tasks. The aim of the article is to introduce a scenario approach in forecasting tax revenues of the state budget of Ukraine. The main tasks set to achieve this aim are: modeling the dependence of tax revenues on macroeconomic indicators; trend analysis and extrapolation of time series of macroeconomic indicators; development of forecast scenarios of state budget revenues from state taxes. Results. It is proved that comprehensive stimulation of the production of gross value added, especially in the sphere of material production, as a basis for economic growth, will have a positive impact on the growth of output of goods and services, as well as will provide an increase in the revenues from value added tax (VAT) and excise tax to the state budget. Provision at the state level of further growth of the minimum wage and the deployment of social programs, as well as stimulating the legalization of shadow incomes of individuals in order to stimulate incomes of the population will lead to revenue increase from the personal income tax to the state budget. Creating favorable conditions for doing business by creating a business environment free from corruption, legalizing the shadow income of legal entities in order to maximize the profit of gross profit, mixed income will lead to an increase in corporate income tax revenues and subsoil use fee to the state budget of Ukraine. Conclusions. Over the next 5 years, aggregate tax revenues to the state budget will increase, regardless of the forecast scenario. The largest contribution to tax revenue growth can be provided by excise tax. The dynamics of the remaining taxes will also be increasing. Because the extrapolation of time series and scenario analysis are applied and universal methods of forecasting, they can be used in forecasting tax revenues of both consolidated and local budgets of Ukraine. Prospects for further research of the author will be relevant to these areas.

scholarly journals The Effect of Revaluation, Inventory and Lease of State-Owned Assets on Optimization of Non-Tax State Revenue in Indonesia

2021 ◽  
Vol 8 (12) ◽  
pp. 587-596
Author(s):  
Tifany Citrayantie ◽  
Mediaty . ◽  
Aini Indrijawati
Keyword(s):  
Quantitative Research ◽  
The State ◽  
Public Welfare ◽  
Survey Method ◽  
State Budget ◽  
State Revenue ◽  
Tax Revenues ◽  
Tax State ◽  
The Republic ◽  
The Government

The Republic of Indonesia's state revenue is used for the state budget to achieve public welfare, where one component of state revenue is from non-tax state revenue. The government maximizes the use of state-owned assets to optimize non tax state revenue, so that it can support tax revenues in financing the state. The purpose of the study was to determine and analyze the effect of partially or simultaneously the revaluation, inventory, and lease of state-owned assets on the optimization of non-tax state revenue. This research is a quantitative research, using a survey method that uses an instrument in the form of a questionnaire. The conclusions are revaluation, inventory, and lease of state-owned assets partially positive and significant effect on the optimization of non-tax state revenue; and the revaluation, inventory and lease of state-owned assets simultaneously have a positive and significant effect on the optimization of non-tax state revenue. Keywords: [Non-Tax State Revenue, Revaluation, Inventory, Lease, State-Owned Assets]

scholarly journals PENERAPAN AKUNTANSI PPh PASAL 23 ATAS JASA AGEN PADA PT. AJB BUMIPUTERA 1912 CABANG MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Cicilia Luas ◽  
Treesje Runtu ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Analysis ◽  
Life Insurance ◽  
Income Tax ◽  
National Development ◽  
Vital Role ◽  
The State ◽  
Tax Revenue ◽  
State Budget ◽  
State Revenue ◽  
Total State

In the state budget of revenues and expenditures (APBN), it can be seen that the target of state revenue from the tax sector has increased from year to year. APBN 2016 shows tax revenue accounted for about 84% of  total state revenues as a whole. Therefore, Canit is said that taxes play a vital role in the financing of national development. Object in this research is PT. AJB BUMIPUTERA 1912 which is engaged in life insurance. The purpose of this study is to find out how the application of accounting PPh article 23 for servicesagent at PT. AJB BUMIPUTERA 1912 Manado branch. Method of data analysis used in this research is  discussing problem by colleting, elaborating, counting, and comparing a situation and explaining a situation so that can be drawn conclusion.Keywords:  accounting, income tax article 23

scholarly journals APBN 2020: ANALISIS KINERJA PENDAPATAN NEGARA SELAMA PANDEMI COVID-19

2021 ◽  
Vol 6 (2) ◽  
pp. 159-171
Author(s):  
Muhammad Hamdan Sayadi
Keyword(s):  
Central Government ◽  
The State ◽  
Descriptive Statistics ◽  
Tax Revenue ◽  
State Budget ◽  
Analysis Technique ◽  
State Income ◽  
State Governance ◽  
The Republic ◽  
Article 5

The Article 5 of Act of The Republic Of Indonesia Number 17 of 2003 stated that the state budget was arranged based on need for enforcement of the state governance and ability in collection of the country income. If the state budget is estimated surplus, central government can propose the usage plan of budget surplus to the parliament. If the state budget is estimated deficit, sources of financing are set to cover that deficit in Act of State Budget. This paper aims to analyze the performance of country income of Republic of Indonesia during the COVID-19 pandemic in January – August 2020. This paper used descriptive statistics as data analysis technique based on the variance analysis of income budget and analysis of income growth. The results showed that the performance of state income during the COVID-19 pandemic in January – August 2020 decreased quite significant from the same period in 2019. Income budget realization in January – August 2020 decreased by 13,11 per cent or Rp 156,08 trillion from the same period in 2019. If the income budget realization is observed in detail, the realization of tax revenue decreased by 15,51 per cent and non-tax revenue decreased by 13,46 per cent.   Pasal 12 Undang-Undang Nomor 17 Tahun 2003 menyatakan bahwa APBN disusun sesuai dengan kebutuhan penyelenggaranaan pemerintahan negara dan kemampuan dalam menghimpun pendapatan negara. Dalam hal anggaran diperkirakan surplus, Pemerintah Pusat dapat mengajukan rencana penggunaan surplus anggaran kepada Dewan Perwakilan Rakyat. Sementara, jika anggaran diperkirakan defisit, ditetapkan sumber-sumber pembiayaan untuk menutup defisit tersebut dalam Undang-undang tentang APBN. Penelitian ini bertujuan untuk menganalisis kinerja pendapatan negara Republik Indonesia selama pandemi COVID-19 periode Januari – Agustus 2020. Teknik analisis data yang digunakan dalam penelitian ini ialah statistik deskriptif berdasarkan analisis varians (selisih) anggaran pendapatan dan analisis pertumbuhan pendapatan. Hasil penelitian menunjukkan bahwa kinerja pendapatan negara selama pandemi COVID-19 tahun 2020 periode Januari – Agustus mengalami penurunan yang cukup signifikan bila dibandingkan pada periode yang sama tahun sebelumnya. Realisasi pendapatan negara tahun 2020 periode Januari – Agustus tumbuh negatif 13,11% atau terjadi penurunan realisasi sebesar Rp 156,08 triliun bila dibandingkan pada periode yang sama tahun sebelumnya. Bila realisasi pendapatan negara dilihat lebih dalam, penuruan realisasi terjadi baik pada realisasi penerimaan pajak maupun realisasi Penerimaan Negara Bukan Pajak (PNBP). Realisasi penerimaan pajak pada tahun 2020 periode Januari – Agustus tumbuh negatif 15,51% dan realisasi PNBP tumbuh negatif 13,46% bila dibandingkan pada periode yang sama tahun sebelumnya.

scholarly journals Penerapan PP 46 Tahun 2013: Adilkah Peraturan ini bagi Pelaku Usaha Mikro Kecil dan Menengah (UMKM)?

2019 ◽  
Vol 2 (1) ◽  
pp. 33
Author(s):  
Dianila Oktyawati
Keyword(s):  
Economic Development ◽  
Qualitative Analysis ◽  
Income Tax ◽  
Government Regulation ◽  
The State ◽  
Profit Margin ◽  
State Budget ◽  
State Revenue ◽  
Tax Revenues ◽  
One Year

Taxes are the largest source of state revenues. This is indicated in the State Budget of Revenue and Expenditure (APBN) in 2017 that the target of state revenue from the tax sector is 85.6%. In Indonesia, UMKM is the most developed business in terms of its number. The existence of UMKM plays an important role in people's economic development in a country and has the potential to improve people's welfare. One of the government's efforts to increase tax revenues from the MSME sector is the enforcement of Government Regulation No. 46 of 2013. PP 46/2013 on income tax on income from businesses received or obtained by taxpayers who have certain gross revenue. Gross revenue is less than Rp 4,8 billions, - in one year. This study aims to test the fairness of the application of PP 46 on MSMEs. The analysis used is descriptive qualitative analysis. The results of this study indicate that the application of PP No. 46 is simple, easy to apply for MSMEs. But this PP is not fair. It only benefits the MSME group which has a profit margin of above 8% of the gross revenue, otherwise if the profit margin is below 8% it will be detrimental to the MSMEs. This caused in the calculation of PP 46 calculated from gross revenue, not profit, meaning if the company gets a little profit or even suffered losses will be taxed not from gross circulation. In addition, this PP also does not pay attention to the number of dependents (PTKP) in counting taxes for individual MSMEs perpetrators.

scholarly journals ASSESSMENT OF THE EFFECTIVENESS OF THE MODERN TAX MECHANISM IN KAZAKHSTAN

2020 ◽  
Author(s):  
Б.Т. Аймурзина ◽  
Б.С. Есенгельдин ◽  
М.Ж. Каменова ◽  
B. Aimurzina ◽  
B. Yessengeldin ◽  
...  
Keyword(s):  
Economic Development ◽  
Tax Policy ◽  
Income Tax ◽  
Value Added ◽  
The State ◽  
Tax Revenue ◽  
State Budget ◽  
Economic Interests ◽  
Socio Economic Development ◽  
Tax Regulation

В статье отмечается, что на сегодняшний день комплексная система целей современного налогового механизма должна строиться с учетом иерархии доминантных потребностей общественного развития и обязательно учитывать финансовую природу и назначение налогов. Как показывает практика, главной целью налогового регулирования должно быть обеспечение оптимального социально-экономического развития общества. При обеспечении стратегических потребностей общества необходимо выделять фискальную, экономическую и социальную цели налогового регулирования. Авторами статьи рассмотрены вопросы совершенствования налогового механизма путем достижения научно обоснованного компромисса между экономическими интересами различных субъектов налоговой политики, обеспечивающего максимально эффективное в существующих условиях решение совокупности задач социально-экономического развития страны. Проведен анализ уровня налоговой нагрузки Казахстана, динамики поступлений налога на добавленную стоимость, корпоративного подоходного налога и индивидуального подоходного налога в доходную часть государственного бюджета за последние годы. Выделено, что основными направлениями совершенствования налогового механизма должны быть: обеспечение необходимого уровня поступления налогов в бюджетную систему страны, создание стимулов для увеличения налоговых поступлений, поддержание социального равновесия в стране налоговыми методами, создание справедливых условий и соответствующих стимулов для налогоплательщиков в различных экономических условиях, оценка эффективности налогового механизма на каждом этапе развития страны. The article notes that today the complex system of goals of the modern tax mechanism should be built taking into account the hierarchy of dominant needs of social development and must take into account the financial nature and purpose of taxes. As practice shows, the main goal of tax regulation should be to ensure optimal socio-economic development of society. When ensuring the strategic needs of the company, it is necessary to allocate fiscal, economic and social goals of tax regulation. The authors of the article consider the issues of improving the functioning of tax policy by developing and implementing measures to modernize the tax mechanism by achieving a scientifically based compromise between the economic interests of various subjects of tax policy, which provides the most effective solution to the set of problems of socio-economic development of the country in the existing conditions. Authors analyzed the level of the tax burden of Kazakhstan, the dynamics of receipts of value added tax, corporate income tax and individual income tax in the revenue part of the state budget in recent years. It is emphasized that the main directions of improving the tax mechanism should be: ensuring the necessary level of tax revenue in the country's budget system, creating incentives to increase tax revenues, maintaining social balance in the country by tax methods, creating fair conditions and appropriate incentives for taxpayers in various economic conditions, evaluating the effectiveness of the tax mechanism at each stage of the country's development. The article offers specific recommendations for improving the assessment of the state of the modern tax mechanism.

TAX FOR THE SELF-EMPLOYED: PROS AND CONS

2020 ◽  
Author(s):  
S.S. Hasanova ◽  
R.R. Hatueva ◽  
A.L. Arsaev
Keyword(s):  
Income Tax ◽  
The State ◽  
The Self ◽  
State Budget ◽  
Self Employment ◽  
Time Work ◽  
Part Time ◽  
Pros And Cons ◽  
Crisis Conditions ◽  
Part Time Work

This article discusses the pros and cons of applying professional income tax. Professional income tax is not mandatory, but an alternative way to pay 2 taxes on self-employment or part-time work. The introduction of this tax can mediate an increase in revenues to the state budget, which is of particular importance for the country in post-crisis conditions.

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