scholarly journals ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Trianita Putri ◽  
David P. E. Saerang ◽  
Novi S. Budiarso
Keyword(s):  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Laws ◽  
The Government ◽  
The City ◽  
Laws And Regulations

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).

scholarly journals The Authority Concerning the Collection of Groundwater Taxes After the Law No. 23 Year 2014 in the City of Surabaya

Yuridika ◽  
2020 ◽  
Vol 35 (3) ◽  
pp. 519
Author(s):  
Hendra Akbar Nugraha ◽  
Fikri Adiyasa Rosidin ◽  
Wimba Roofi Hutama ◽  
Muhammad Gaidy Wiratama
Keyword(s):  
Provincial Government ◽  
Assessment System ◽  
Self Report ◽  
Regional Government ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Local Taxes ◽  
Water Based ◽  
The City

Groundwater tax is a tax on the extraction and/or utilization of ground water. Based on Act No. 28 of 2009 concerning Local Taxes and Levies, Groundwater Taxes, the authority to collect taxes is carried out by the Municipality Government. Tax collection cannot be levied, what is meant by not being able to be bought is that the entire process of tax collection activities cannot be submitted to third parties. This provision shows that the groundwater tax collection system is a self-assessment system. The purpose of self-assessment is that taxpayers are given full trust to calculate, calculate, pay and self-report taxes owed. With this implementation, the Regional Revenue Service officers who become tax authorities are only tasked with overseeing the implementation of tax obligations by taxpayers. Tax collection cannot be levied, the authority to collect groundwater tax is given to the Provincial Government as stipulated in Act No. 23 of 2014 concerning Regional Government.

scholarly journals ANALISIS SISTEM PENETAPAN PEMUNGUTAN DAN PENAGIHAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN MINAHASA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Christina Wowiling ◽  
Grace B. Nangoi ◽  
Dhullo Affandi
Keyword(s):  
Internal Control ◽  
Assessment System ◽  
The Self ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Application System ◽  
Metallic Mineral ◽  
Research Show ◽  
Laws And Regulations

            The purpose of this research is to analyze the adequacy of the system of stipulation, collection and collection of non-metal mineral and rock taxes in the Minahasa regency and whether they are in accordance with the applicable laws and regulations. The method used in this study is descriptive qualitative, namely analyzing the adequacy of the tax collection and collection system. At the Regional Tax and Retribution Management Agency (BPPRD), Minahasa Regency implemented a Non-Metal and Rock Mineral Tax collection system using the Self Assessment System where the taxpayer determines the amount of tax owed himself, this system has provisions for taxpayers to be active starting from counting, deposit and report the tax owed yourself. The results of the research show that the non-metal mineral and rock tax collection and collection system is running well and in accordance with the applicable laws and regulations. However, there are still inadequate internal control matters such as not using an application system that has been internally controlled and there are no rules related to integrity and ethical values.Keywords: Non-Metal Mineral and Metalliferous Mineral Tax Collection System, Non-Metallic Mineral and Stone Taxes

scholarly journals Effect of Service Quality, Satisfaction and Awareness on Taxpayer Compliance with Financial Conditions as Moderating Variables at the Tax Service Office (KPP) Pratama Deli Serdang

2021 ◽  
Vol 8 (7) ◽  
pp. 267-271
Author(s):  
Evita Sari Sinaga ◽  
Endang Sulistya Rini ◽  
Beby Karina Fawzeea Sembiring
Keyword(s):  
Service Quality ◽  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Self Assessment ◽  
Moderating Variables ◽  
Financial Condition ◽  
Financial Conditions

The self-assessment system that applies in Indonesia gives full confidence to taxpayers to calculate, calculate, pay, and self-report the amount of tax owed, while the tax authorities are only tasked with providing services, supervision, and guidance to taxpayers. In essence, the taxpayer knows more about how much income is earned, so the amount of tax that must be paid can be calculated by the taxpayer himself. The purpose of this study was to determine and analyze the effect of service quality, satisfaction and awareness on taxpayer compliance with financial conditions as moderating variables at the tax service office (KPP) Pratama Deli Serdang. The data used are primary data obtained directly from respondents, amounting to 300 people. This study uses the moderated regression analyze (MRA) method with the help of the SPSS program. The results showed that service quality, satisfaction and awareness partially had a positive and significant effect on taxpayer compliance. Financial conditions have a negative and significant effect on taxpayer compliance. Financial conditions moderates the effect of satisfaction on service quality is negative and significant. Financial conditions moderating the effect of satisfaction on taxpayer compliance is negative and significant. Financial condition moderates the effect of awareness on taxpayer compliance is positive and significant. Keywords: Service Quality, Satisfaction, Awareness, Taxpayer Compliance, Financial Conditions.

scholarly journals Perilaku UMKM Terhadap Pelaksanaan Pemungutan Pajak UMKM Dengan Menggunakan Self Assessment System

2021 ◽  
Vol 8 (1) ◽  
pp. 51-55
Author(s):  
Eka Dyah Setyaningsih ◽  
Mugi Harsono
Keyword(s):  
Public Awareness ◽  
Assessment System ◽  
The Self ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Qualitative Descriptive ◽  
System 2 ◽  
Direct Primary

Abstract - The implementation of MSME tax collection with the Self Assessment System is a tax collection system by calculating, paying and reporting by yourself by giving confidence to taxpayers based on applicable laws and regulations. This study aims to 1) determine the implementation of the implementation of the self-assessment system in Makasar District, East Jakarta; 2) analyzing the understanding of the taxation knowledge of the UMKM taxpayers, 3) analyzing the implementation of the MSME taxpayer obligations 4) analyzing the tax awareness of taxpayers' sensitivity. This type of research is qualitative descriptive by means of direct primary data collection through interviews with 10 taxpayer informants of MSME actors. The results of his research indicate that the implementation of the self-assessment system has not been going well and more intensive assistance is needed. This is due to the lack of public awareness of taxation and lack of understanding of taxation knowledge. There are 4 informants who run the self-assessment system, 2 of which are assisted by tax consultant services and 6 other informants have not implemented the self assetment system properly

scholarly journals PERCEIVED PRESSURE, OPPORTUNITY AND RATIONALIZATION OF TAXPAYERS (Theoretical and Empirical Review)

2017 ◽  
Author(s):  
Seminar Nasional Multidisiplin Ilmu 2017 ◽  
Achmad Daengs GS ◽  
Moch Rizaldy Rahmansyah
Keyword(s):  
Tax Evasion ◽  
Assessment System ◽  
The Self ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Active Resistance ◽  
Passive Resistance ◽  
Perceived Pressure

Speaking about tax evasion issues it can not be separated from the tax collection system inIndonesia. In tax collection it was known the self assessment system; that is a tax collection system thatauthorizes the taxpayers to determine for themselves the amount of tax payable. With the authority ofself-accounting, if there is no strict supervision then the practice of tax evasion is easy to do. Tax evasionis a resistance to taxes that impede tax collection so it will reduce state cash receipts. Resistance to the taxconsists of active resistance and passive resistance. Passive resistance to taxes is a resistance that is notinitiative of the taxpayer itself but occurs due to circumstances surrounding the taxpayer, such aseconomic conditions, intellectual (Lumbantoruan, 1996: 489). Active resistance is a resistance whichinitiative comes from taxpayer itself consisting of tax evasion that is tax evasion by utilizing regulationgap, and tax evasion that is avoid tax to pay less tax by violating taxation or also called fraud or taxevasion.

scholarly journals FILOSOFI "TRI KAYA PARISUDHA" DALAM PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WP ORANG PRIBADI UMKM DAN PEKERJAAN BEBAS

2021 ◽  
pp. 91
Author(s):  
Ni Putu Ayu Siska Wulantari ◽  
I Made Endra Lesmana Putra ◽  
Luh Putu Virra Indah Perdanawati
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Assessment System ◽  
Descriptive Statistics ◽  
The Self ◽  
Self Assessment ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
The Government ◽  
Independent Work

Corona Virus Desease impacts all sectors and all levels of society without exception. This also has an impact on State revenues. As we know, the government enforces a Self Assessment System in its tax collection. The weakness of the self assessment system is that the taxpayer calculates, pays and reports taxes, in practice it is difficult to run as expected or even misused. The purpose of this study is to prove empirically that Tri Kaya Parisudha as a moderator of the influence of the Self Assessment System on the compliance of individual taxpayers who carry out business activities and independent work in Bali Province. Collecting data in this study using a questionnaire. The analysis technique used in this research is descriptive statistics and hypothesis testing using moderate regression analysis techniques. The conclusion of this study is that Tri Kaya parisudha does not moderate the effect of the implementation of self-assessment system on taxpayer compliance. Thinking and doing good during a pandemic cannot be used as a reference to make taxpayers obey. The difficulty of the community's economy can be a contributing factor. They tend to fulfill their basic needs first, then later they will be used to fulfill their tax obligations

scholarly journals Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi

2021 ◽  
Vol 2 (3) ◽  
pp. 209-221
Author(s):  
Dwikora Harjo ◽  
Novianita Rulandari ◽  
Aprilia Alfani ◽  
Raveedhan Syachlin
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Rate ◽  
Descriptive Research ◽  
The Government ◽  
Medium Enterprises

The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.

scholarly journals Inclusion of BUMDesa Tax Awareness with Mina Agrowisata in The Self-Assessment System

2021 ◽  
Vol 1 (2) ◽  
pp. 30-35
Author(s):  
Asih Machfuzhoh ◽  
Intan Puspanita ◽  
Refi Pratiwi
Keyword(s):  
Assessment System ◽  
The Self ◽  
Economic Independence ◽  
Corporate Tax ◽  
Government Programs ◽  
Self Assessment ◽  
Tourist Destinations ◽  
The Government ◽  
Operational Activities

The excellent potential that can be developed in villages rich in agricultural or plantation products is village agrotourism. This is one of the most popular tourist destinations. Agrotourism has the potential to be developed into superior tourism and only needs to be developed into a place for tourists to visit. Agrotourism can also involve multiple landowners and communities. Apart from strengthening the independent economy, the government hopes that with economic independence managed by BUmdesa, it will become one of the state's income, through taxes. Many do not understand how the tax treatment of BUM DES BUMDes is an entity in the form of a business entity formed from separated village assets as is the case with BUMN and BUMD. During that time, we know that government programs are not taxed. However, if we understand the explanation of the tax object which can be interpreted as a transaction (usually a source of income) which according to tax regulations is classified as a transaction that must be taxed. Income from a foundation derived from donations and grants is not an object of taxation. BUMDes has operational activities which from these activities can generate profits. Thus, BUMDes has met the requirements as a tax object. Therefore, the tax imposition for BUMDes is corporate tax.   Keywords: Village Owned Enterprises, Understanding, Tax Awareness,

scholarly journals PENGARUH SELF ASSESSMENT SYSTEM, MONEY ETHICS, DAN TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK BADAN MENGENAI TAX EVASION (STUDI KASUS PADA KPP PRATAMA LANGSA)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Razif Razif ◽  
Alqonitur Rasyidah
Keyword(s):  
Tax Evasion ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Assessment System ◽  
The Self ◽  
Primary Data ◽  
Analysis Method ◽  
Self Assessment ◽  
Ethics And Technology ◽  
Statistical Program

This study aims to determine and analyze the influence of self-assessment system, money ethics, and technology and tax information on corporate taxpayer perception of tax evasion in KPP Pratama Langsa. The data used in this study is the primary data. The sample of this study is taken using purposive sampling. The sample in this research is 45 taxpayer of the construction agency registered in KPP Pratama Langsa. Data analysis method used is multiple linear regression analysis and processed using statistical program SPSS 22.0. The results showed that the self-assessment system has a negative and significant effect on corporate taxpayer perception of tax evasion, money ethics and technology and taxation information have a positive and significant effect on the corporate taxpayer perception of tax evasion in KPP Pratama Langsa.

scholarly journals KE (TIDAK) PATUHAN WAJIB PAJAK: POTRET SELF ASSESSMENT SYSTEM

2017 ◽  
Vol 20 (3) ◽  
pp. 280
Author(s):  
Erlina Diamastuti
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax System ◽  
Key Informant ◽  
The Government ◽  
Tax Payers

This study aims to interpretation the behavior of tax payers in carrying out his tax liability.x As we all know the tax system in Indonesia adheres to the self assessment system. In this system the government entrust all calculation, payment and reporting of tax payable on tax payers. As a result of various behaviors appear to express this practice of self assessment system The study used a non-positivistic with decriptive approche to observe phenomena that exist in the practice of taxation. The main source of data in this study are the words and actions derived from key informant as much as 5 of the 20 informants. The results of this study show that the first, self-assessment system led to the emergence of behavioral tax avoidance, tax evasion and tax arrearage. Second, self-assessment system requires an awareness not of necessity in creating a compliance and noncompliance WP led the government last act of hostage (Gijzeling)

Sign in / Sign up

Export Citation Format

Share Document