scholarly journals IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Grefis Karaseran ◽  
Fanda Rundengan
Keyword(s):  
Research Method ◽  
Vital Role ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Descriptive Research ◽  
The Past ◽  
Administrative Supervision ◽  
Directorate General ◽  
Tax Audit

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals PENGARUH PENGETAHUAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK HOTEL KATEGORI RUMAH KOS

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Brenda V.M Tilaar ◽  
Hendrik Manossoh ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Assessment System ◽  
City Government ◽  
Tax Revenue ◽  
Self Assessment ◽  
Compliance Level ◽  
Boarding House

Tax of boarding house is included in hotel tax which is one of local tax revenue in Manado City. Government efforts to increase local tax revenues with the self assessment system and tax socialization for the taxpayers to know about taxes and obedient in paying taxes. This study aims to determine how significant the influence of tax knowledge and self assessment system on the level of taxpayer compliance in tax payment category of boarding house either simultaneously or partially. The research method is by using quantitative research. The result of multiple linear regression analysis shows that the tax knowledge and self assessment system have a significant effect on the taxpayer compliance level in tax payment of hotel category of boarding house. Based on the results, the coefficient for adjusted R2 is 0,349. This indicates that the tax knowledge and self assessment system can affect the taxpayer compliance level in the tax payment of the hotel category of boarding house by 34.9%, while 65.1% is determined by other variables not included in this regression analysis.Keywords : tax knowledge, self assessment system, taxpayer compliance, hotel taxes category boarding house

scholarly journals The Effect Of Tax Examination Effectiveness On Tax Avoidance With Political Connection Moderation

Riset ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 307-325
Author(s):  
Roshid Andru Mustaqiim ◽  
Nurhidayati Nurhidayati
Keyword(s):  
Law Enforcement ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Assessment System ◽  
Political Connection ◽  
Self Assessment ◽  
Study Results ◽  
Directorate General ◽  
Tax Audit ◽  
Tax Reporting

The self-assessment system in which the taxpayer performs the calculation, payment, and tax reporting by the taxpayer itself risks tax avoidance practices. To minimize this risk, the Directorate General of Taxation carries out law enforcement in the framework of supervision through tax audit activities. This study aims to analyze the effect of the effectiveness of the inspection on tax avoidance practices by using a moderated political connection because it is suspected that companies with a political link tend to be more aggressive in terms of tax planning. This study uses panel data of companies listed on the Indonesia Stock Exchange from 2016 to 2018. The study results conclude that tax audits effectiveness has a significant effect on tax avoidance practices, which means that the more influential the tax audit activities are, the lower the tax avoidance level.

scholarly journals ANALISIS PEMENUHAN KONSEP CURRENT PAYMENT DAN FINAL LIABILITY DALAM PENGHITUNGAN PPH PASAL 25 DAN PENGENAAN SANKSI TERKAIT

2019 ◽  
Vol 13 (1) ◽  
pp. 72-104
Author(s):  
Andang Wirawan Setiabudi
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Assessment System ◽  
Actual Condition ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Self Assessment ◽  
National Budget ◽  
Directorate General ◽  
Budget Revenue

Nowadays about 80% of APBN (National Budget) revenue is rooted from tax revenue.  Therefore, Directorate General of Tax Department (Dirjen Pajak/DJP) as the organizer of tax revenue should straighten themselves up constantly in order that they could reach the revenue target which is burdened. One of the actions is through tax reform system which relies on self-assessment system.  People, in this system, are the most in determining of the activity that they should do by themselves connected to the tax; starting from the registration of tax obligatory, counting the amount of owed tax that they have to pay, pay the tax by themselves to the bank or post office and report it to KPP (tax service office). Tax revenue is achieved, among others, from the tax payment and also imposition payment if the tax obligatory has broken the certainty of taxation regulations.  One of them is income tax section 25 payment; it is tax payment on fiscal year in accordance with current payment concept. Each month the payment of PPh section 25 is counted based on PPh of SPT a year before then minus tax credit and divided in 12, in other words; based on the last year benefit which is not reflecting the actual condition of tax obligatory (fictive stelsel), and in the end of the year; it will give the influence in the owed tax. Moreover, this is added by imposition of doubt in case of PPh section 25 that unpaid or minus in payment in the form of interest on 2%  each month on PPh section 25 that unpaid or minus payment.  Those two things about is not in accordance with final liability concept which states that the obligation for income tax would become owed tax in the end of the year.  In addition the doubt would be imposed if the actual income has been known.  In the fiscal year, actuality, the tax obligatory does not owe in Income Tax yet.  So it is not precisely if the Directorate General of Tax department impose a doubt in the form of interest (written on Letter of Tax Claim/Surat Tagihan Pajak/STP) on the PPh payment in fiscal year (PPh 25).  However in the fact, the STP of PPh 25 which unpaid or minus in payment is still brought up continually.

براہوئی ادب ‘ ادبی ادارہ او نوشتوک آتا کڑد

Al-Burz ◽  
2018 ◽  
Vol 10 (1) ◽  
pp. 132-142
Author(s):  
Nilofer Usman ◽  
Dr.Liaquat Ali Sani ◽  
Yousaf Rodeni
Keyword(s):  
Literary History ◽  
Research Method ◽  
Research Paper ◽  
Vital Role ◽  
Modern Poetry ◽  
Descriptive Research ◽  
Research Article ◽  
Language Literature ◽  
Literary Circles

This research article describes the role of Brahui literary circles, which have played a vital role for the preservation and promotion of Brahui Language, Literature and build a literary tendency. This paper also shows how the internal disagreement between learned established new literary circles. Few prominent personalities like  Noor Muhammad Parwana, Nawab Ghaus Bakhsh Raisani, Babo Abudl Rehman Kurd, Abdul Rehman Brahui, Syed Kamal al-Qadri and others have initiated this work in Brahui literary history. Now more the two dozen registered and non-registered Brahui literary originations working for betterment of Brahui literature. Every origination has set their separate Moto and vision, few of them promote Brahui Modern poetry few have introduced new literary tendencies, few have urged that criticism is better for new thoughts and new trend in Brahui literature. This research paper helps to understand the different periods in Brahui literature in context of Brahui originations. A descriptive research method will have been adopted to conclude this paper.

scholarly journals PENGARUH POTENSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN KAPASITAS FISKAL DI KABUPATEN/KOTA DI JAWA BARAT

2018 ◽  
Vol 4 (2) ◽  
pp. 1249-1262
Author(s):  
LISNA LISNAWATI
Keyword(s):  
Research Method ◽  
Bivariate Analysis ◽  
Fiscal Capacity ◽  
Descriptive Research ◽  
Local Taxes ◽  
Directorate General ◽  
Ministry Of Finance ◽  
The Republic ◽  
Financial Balance ◽  
Simple Regression

This study aims to analyze the effect of Regional Tax Potential on Regional Original Revenue and Fiscal Capacity in Districts / Cities in West Java in 2012 to 2016. The data used in this study was obtained from the Local Tax Target Report, Budget Realization Report and Fiscal Capacity Index (IKF ) from 2012 to 2016 issued by the Directorate General of Financial Balance (DGT) of the Ministry of Finance of the Republic of Indonesia. The research method used in this study is a descriptive research method that uses a quantitative analysis approach. The purpose of this descriptive research is to make a description of the facts, nature, relationships, and influences between the phenomena investigated. The research instrument used is Simple Regression, which is one method of bivariate analysis. The results of the study and hypothesis testing showed that the Potential of Local Taxes had a significant effect on Regional Original Revenue and that the Potential of Regional Taxes did not significantly influence Fiscal Capacity.

scholarly journals Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures

2020 ◽  
Vol 9 (11) ◽  
pp. e36791110105
Author(s):  
Muhammad Naufal Arifiyanto ◽  
I Nyoman Nurjaya ◽  
Tunggul Anshari Setia Negara ◽  
Bambang Sugiri
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
A Value ◽  
Directorate General ◽  
Tax Deductions ◽  
Administrative Sanctions

At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.

scholarly journals Kampanye KOMNAS Perempuan Pada Kampanye 16 Hari Anti Kekerasan Terhadap Perempuan

2019 ◽  
Vol 7 (2) ◽  
pp. 136-150
Author(s):  
Wina Puspita Sari ◽  
Casa Bilqis Savitri
Keyword(s):  
Violence Against Women ◽  
Research Method ◽  
Human Right ◽  
Language And Culture ◽  
Descriptive Research ◽  
The Past ◽  
National Human ◽  
The World ◽  
The Right ◽  
Women Violence

The 16 Days Against Women Violence Campaign is a campaign to encourage liberation struggles against women throughout the world. As a national human right in Indonesia. This campaign has been carried out since 2003 and is routinely carried out every period with a 16-day campaign set in November. Problems in the 16-Day Campaign Against Violence Against Women, this campaign has been running for 15 years, but this is not directly proportional to the protected numbers against women has increased over the past three years. The main theory in this research is campaign theory using Nowak & Warneryd's campaign model. The method used is a descriptive qualitative research method that looks for facts with the right interpretation. Descriptive research on problems in society, views, and processes - ongoing parts and effects of phenomena. Komnas Perempuan is still too broad in setting its campaign targets, as well as a lot of messages to be conveyed. the extent of challenging the campaign audience makes KOMNAS Perempuan against barriers ranging from language and culture, there is a GAP about knowledge of challenges, to obstacles in choosing what campaign techniques to use. In the 16 Days Anti Violence against Women campaign, KOMNAS Perempuan chose to generalize the message to be conveyed, accepting their own challenges, which made the objectives of the 16 Days Anti Violence Against Women Campaign unsuccessful. Keywords:  Campaign, KOMNAS Perempuan, Violence

scholarly journals PERAN BADAN PENGELOLAAN KEUANGAN, PENDAPATAN DAN ASET DALAM MENINGKATKAN PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN

2021 ◽  
Vol 1 (1) ◽  
pp. 29
Author(s):  
Muhammad Syoufi Lubis ◽  
M. Nazaruddin M. Nazaruddin ◽  
Rusydi Abubakar
Keyword(s):  
Financial Management ◽  
Assessment System ◽  
Collection Management ◽  
Tax Revenue ◽  
Collection System ◽  
Self Assessment ◽  
Tax Revenues ◽  
Lack Of Information ◽  
Information And Communication ◽  
Bureaucratic Structure

This research examines the role Financial Management Agency, Revenue in Increasing Non-Metal Mineral and Rock Tax Revenue, it is known that in 2016-2020 there was a significant decrease in the realization of tax revenues (in 2016 the realization was Rp. 1.887.075.092,- until 2020 the realization only reached  Rp. 305.450.406,-). This decrease was due to a change in the collection system used in collecting taxes on non-metallic minerals and rocks in 2016-2020 from an official assessment system to a self assessment system. The theory used to analyze the problem is the implementation theory according to Edwards III with four main indicators including communication, resources, disposition, and bureaucratic structure. The research method use a gualitative approach. Date collection techniques through observation, interviews and documentation. The results showed that tax revenues for non-metallic minerals and rocks continued to decline in Bener Meriah Regency from 2016-2020, using the self assessment system as a system for collecting taxes on non-metallic minerals and rocks that were still not effectively implemented. What steps are taken to increase tax revenues for non-metallic minerals and rocks in Bener Meriah Regency are due to the lack of socialization of the regulations that have been set and coordination of information delivery among tiered officials. Resources that are lacking in carrying out supervision in the form of tax collectors for non-metallic minerals and rocks.Weak disposition with lack of seriousness in tax collection management. The bureaucratic structure with a lack of coordination is the cause of the lack of information and communication carried out by officials who collect taxes on non-metallic minerals and rocks at BPKPA, Bener Meriah Regency

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 133
Author(s):  
Arif Nugrahanto
Keyword(s):  
Statistical Tests ◽  
Tax Compliance ◽  
Influential Factors ◽  
Assessment System ◽  
Tax Revenue ◽  
Linear Regression Method ◽  
Self Assessment ◽  
Compliance Behavior ◽  
The Government ◽  
The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

Sign in / Sign up

Export Citation Format

Share Document