scholarly journals ANALISIS FAKTOR-FAKTOR PERSEPSI PEGAWAI MENGENAI PENGGELAPAN PAJAK (STUDI KASUS PADA BALAI PEMERINTAHAN DESA DI DIY)

2020 ◽  
Vol 28 (2) ◽  
pp. 217-232
Author(s):  
Maulidya Ikhbar Nurfaizah ◽  
Zulkifli Zulkifli
Keyword(s):  
Empirical Evidence ◽  
Quantitative Study ◽  
Tax Evasion ◽  
System Variable ◽  
System Protection ◽  
Saturated Sample ◽  
The Government ◽  
Questionnaire Method ◽  
Taxation System ◽  
Special Region

This study aims to analyze and get empirical evidence on employee perceptionsabout the government of the special region of Yogyakarta Village regarding theeffect of the taxation system, protection against tax incorporation. This researchis a quantitative study and the population is all employees who are within thescope of the Yogyakarta Special Region Government Village. For sample selectionis to use a saturated sample that obtained as many as 86 respondents to bestudied. In collecting data using a questionnaire method and for data analysisusing the SPSS program. The results of this study indicate that the variables ofjustice and discrimination affect tax evasion. The taxation system variable hasno effect on tax evasion.

scholarly journals Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender

Telaah Bisnis ◽  
2018 ◽  
Vol 18 (1) ◽  
Author(s):  
Dekeng Setyo Budiarto ◽  
. Yennisa ◽  
Fitri Nurmalisa
Keyword(s):  
Significant Influence ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Private University ◽  
The World ◽  
The Government ◽  
Special Region

Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 account­ing students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no sig­nificant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

2019 ◽  
Vol 4 (1) ◽  
pp. 37-54
Author(s):  
James Tumewu ◽  
Wiwin Wahyuni
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Financial Statements ◽  
Research Data ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Economics Faculty ◽  
Taxation System

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

scholarly journals Governmental Taxation of Households Choosing between a National Currency and a Cryptocurrency

Games ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 34
Author(s):  
Guizhou Wang ◽  
Kjell Hausken
Keyword(s):  
Central Bank ◽  
Tax Evasion ◽  
National Currency ◽  
Tax Rate ◽  
Digital Currency ◽  
Output Elasticity ◽  
Penalty Factor ◽  
The Government ◽  
Parameter Values ◽  
High Output

: A game between a representative household and a government was analyzed. The household chose which fractions of two currencies to hold, e.g., a national currency such as a Central Bank Digital Currency (CBDC) and a global currency such as Bitcoin or Facebook’s Diem, and chose the tax evasion probability for each currency. The government chose, for each currency, the probability of detecting and prosecuting tax evasion, the tax rate, and the penalty factor imposed on the household when tax evasion was successfully detected and prosecuted. The household′s fraction of the national currency, the government’s monitoring probability of the national currency, and the penalty factor imposed on the global currency, increased in the household′s Cobb Douglas output elasticity for the national currency. The household′s probabilities of tax evasion on both currencies increased in the government’s Cobb Douglas output elasticity for the national currency. The government’s taxation on both currencies decreased in the output elasticity for the national currency. High output elasticity for the national currency eventually induced the government to tax that currency more than the global currency. The household′s probability of tax evasion on the global currency increased in the government’s output elasticity for that currency. The household was less (more) likely to tax evade on the national (global) currency if the government valued taxation and penalty on the national (global) currency. The results are illustrated numerically where each of the eight parameter values were varied relative to a benchmark.

EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF TRANSPARENCY AND REFORM

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 219-222
Author(s):  
Ludmila Oleinikova ◽  
Keyword(s):  
Public Goods ◽  
Tax Evasion ◽  
Small Businesses ◽  
National Level ◽  
Tax Base ◽  
Tax System ◽  
Tax Legislation ◽  
Improve Compliance ◽  
Factors Of Production ◽  
The Government

The expediency is reasoned of creating a competitive environment in the context of globalization and limited factors of production, forcing countries to compete with each other and take measures to attract owners of factors of production by forming the optimal combination of institutional, public goods and tax preferences, where only tax preferences are not the key to success in competition, as opposed to general conditions of taxation in combination with infrastructural, institutional and public goods. Emphasis is placed on the rapid digitalization of economic processes and the globalization of even small businesses through online platforms that will significantly affect the struggle in the field of economic and institutional competition. It has been proven that it is already necessary to respond to new challenges which are associated with tax evasion, erosion of the tax base, a significant geographical gap between the location of factors of production and the jurisdiction of profit. It is established that the answers to these risks lie both in the plane of institutional readiness and in the plane of the effectiveness of the application of tax administration tools, including control, as well as the synergy of measures at the macro and micro levels. The variety of tools used in world practice to improve compliance with tax legislation is studied and their division into categories is indicated. The expediency of using mechanisms to ensure the transparency of the tax system is substantiated, along with measures to assure the transparency of taxpayers before the tax authorities at the national level, as well as mechanisms to provide accountability and transparency of the tax authorities themselves to the government, parliament and taxpayers. It is proposed, taking into account foreign experience, in addition to quantitative indicators of tax effectiveness, to use supplementary indicators that characterize the work of tax authorities, considering economy, effectiveness, efficiency, which will deepen the level of tax system performance.

scholarly journals POPULATION CONTROL POLICIES IN THE SPECIAL REGION OF YOGYAKARTA AFTER TOTAL FERTILITY RATE INCREASED BASED ON IDHS 2017

NATAPRAJA ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 46-53
Author(s):  
Muhammad Arif Fahrudin Alfana ◽  
Agus Joko Pitoyo ◽  
Rizky Laudiansyah ◽  
Sri Sugiharti
Keyword(s):  
Total Fertility Rate ◽  
Population Control ◽  
Control Policy ◽  
Fertility Rate ◽  
Population Growth Rates ◽  
Library Research ◽  
Grand Design ◽  
Qualitative Descriptive ◽  
The Government ◽  
Special Region

This study has two main objectives. The first is to explain the achievement of the value of Total Fertility Rate (TFR) in the Special Region of Yogyakarta (DIY). The second is to explain the population control policy after the increase in TFR in DIY results of the 2017 IDHS. The population control policy taken by the DIY government comes from the Grand Design of Population Development document published by the People's Welfare Bureau. The method used in this study is library research. The analyst uses qualitative descriptive. The results showed that according to IDHS data, there had been fluctuations in the value of TFR during 1991-2017. In the last ten years, the pattern of TFR values in DIY has tended to increase. Population control is necessary to prevent this tendency. The policies taken by the government in the future in terms of population control in DIY include suppressing population growth rates, maturing marital age, controlling the value of TFR, and increasing the prevalence of contraception. The DIY government will implement at least this policy until 2035.

scholarly journals Review Reformasi Sistem Perpajakan di Norwegia: Suatu Pembelajaran bagi Reformasi Perpajakan Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 1-13
Author(s):  
Maria R.U.D. Tambunan
Keyword(s):  
Big Data ◽  
Welfare State ◽  
Critical Review ◽  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Profit Shifting ◽  
Productivity Improvement ◽  
The Government ◽  
Taxation System

ABSTRACTThis article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with high tax ratio. It is also a state which has succeed to realize welfare and income distribution without distort domestic economic stabilization. In this article, it is discussed how the Norwegian government fully aware of the role of tax reform as a mandatory task to reach the state objective by optimizing taxation as instrument of social welfare, productivity improvement and stimulus to realize friendly investment environment. Several tax reform agendas such as reduction of corporate income tax, prevention on profit shifting and until the optimization of the use of big data to support the tax reform. Indonesia on its tax reform agenda which has been commenced in 1983 has transformed significantly for many aspects such as administrative affairs and the way the government to implement the tax policy. These measures have aligned with global tax trend. However, several works remain such less optimize tax ratio during the last one decade.Keywords: tax reform, taxation system, tax administration, tax compliance, tax policy ABSTRAKArtikel ini merupakan critical review sekaligus sebagai sarana pembelajaran bagi sistem perpajakan di Indonesia atas reformasi sistem perpajakan yang dilakukan oleh pemerintah Norwegia sebagai salah satu dari kelompok negara welfare state yang oleh OECD dinilai berhasil memiliki tax ratio yang cukup tinggi sekaligus mampu menciptakan pemerataan penghasilan tanpa mendistorsi kegiatan ekonomi domestik.  Dalam artikel ini diuraikan bagaimana pemerintah Norwegia memahami sepenuhnya bahwa reformasi pajak merupakan suatu keniscayaan untuk mencapai tujuan negara yaitu menggunakan instrumen pajak sebagai instrumen pemerataan sosial, peningkatan produktivitas dan stimulus untuk mewujudkan lingkungan ekonomi yang ramah terhadap investasi. Beberapa agenda reformasi yang diulas seperti kebijakan penurunan tarif pajak penghasilan korporasi, pencegahan terjadinya profit shifting hingga pengoptimalan penggunaan teknologi dan big data dalam sistem perpajakan. Indonesia dalam perjalanan reformasi perpajakan sejak 1983 telah mengalami perubahan yang cukup signifikan baik dalam hal administrasi dan implementasi kebijakan pajak sesuai dengan tren reformasi perpajakan global. Namun, catatan penting dalam perjalanan reformasi perpajakan Indonesia adalah masih rendahnya tingkat kepatuhan dan masih rendahnya tax ratio Indonesia dalam kurun waktu satu decade terakhirKata kunci: reformasi perpajakan, sistem perpajakan, administrasi perpajakan, kepatuhan, kebijakan pajak.

scholarly journals Perlindungan Konsumen atas Pencabutan Izin Usaha BPR oleh Otoritas Jasa Keuangan

2021 ◽  
Vol 23 (1) ◽  
pp. 57
Author(s):  
Asri Elies Alamanda ◽  
Darminto Hartono
Keyword(s):  
Research Method ◽  
Deposit Insurance ◽  
Legal Protection ◽  
Legal Research ◽  
Central Java ◽  
The Government ◽  
Special Region

The revocation of the Rural Bank (BPR) business license is inseparable from the function of the OJK in fostering and supervising the BPR. This study used an empirical legal research method, namely research was conducted at OJK Regional 3 Central Java and Yogyakarta Special Region. The results indicate that there are 2 legal protections provided by the government to depositors of funds, namely preventive and repressive legal protection. Preventive legal protection has the character of preventing problems, including the application of the principles of confidentiality and prudence. Meanwhile, the repressive legal protection that functions to resolve disputes that arise is the Deposit Insurance Corporation (LPS). Then the factors that cause the revocation of the BPR's business license are factors that come from internal BPRs that cannot manage the BPR properly. The revocation of the RB's business license was caused by 2 things, namely the revocation of the business license at the request of the shareholders and the revocation of the business license because the rescue efforts carried out did not bear fruit.

scholarly journals Penyempurnaan Hukum Formal Perpajakan Terkait Tata Cara Perpajakan

2020 ◽  
Vol 22 (2) ◽  
pp. 215-240
Author(s):  
Haula Rosdiana ◽  
Maria R.U.D. Tambunan ◽  
Inayati Hifni
Keyword(s):  
Law Enforcement ◽  
Focus Group ◽  
Group Discussion ◽  
Successful Implementation ◽  
Group Discussions ◽  
Strategic Role ◽  
The Government ◽  
Taxation System

Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure  In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.

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