PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK

2019 ◽  
Vol 8 (01) ◽  
pp. 115
Author(s):  
Waluyo .
Keyword(s):  
Significant Influence ◽  
Income Tax ◽  
Sampling Method ◽  
Value Added ◽  
Secondary Data ◽  
Sales Tax ◽  
Tax Revenue ◽  
Luxury Goods ◽  
Convenience Sampling

The role of taxes in National Revenue and Expenses Budget  continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax RevenueObject in this research is the Tax Service Office Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination,   Realization of Tax Arrears Disbursement, Amount  of Tax Arrears; Realization and Target of Tax Revenue for Income Tax, Value Added Taxes and / Sales Tax on Luxury Goods issued by the Tax Service Office.The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue.Keywords: Tax Examination, Tax Billing, Tax Revenue 

Pengaruh Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Kosambi

2013 ◽  
Vol 5 (1) ◽  
pp. 1-18
Author(s):  
Anastasia Meiliawati
Keyword(s):  
Significant Influence ◽  
Income Tax ◽  
Sampling Method ◽  
Value Added ◽  
Secondary Data ◽  
Sales Tax ◽  
Tax Revenue ◽  
Luxury Goods ◽  
Convenience Sampling

The role of taxes in National Revenue and Expenses Budget (APBN) continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax Revenue.  Object in this research is the Tax Service Office (Kantor Pelayanan Pajak) Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination,   Realization of Tax Arrears Disbursement, Amount  of Tax Arrears; Realization and Target of Tax Revenue for Income Tax (Pajak Penghasilan), Value Added Taxes (Pajak Pertambahan Nilai) / Sales Tax on Luxury Goods (Pajak Penjualan atas Barang Mewah) issued by the Tax Service Office  Pratama Kosambi.  The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue. Keywords: Tax Billing, Tax Examination, Tax Revenue

scholarly journals Analysis of Tax Structure Performance and its Ratio in Indonesia

2021 ◽  
pp. 1-11
Author(s):  
Amri Amir ◽  
Adi Bhakti ◽  
. Junaidi ◽  
Syahmardi Yacob
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Luxury Goods ◽  
Average Value ◽  
Tax Revenues ◽  
Tax Ratios

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

scholarly journals Role of Value Added Tax in Total Tax Revenue: An Empirical Study of Nepal

2020 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Ananta Raj Dahal
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Tax Revenue ◽  
Government Revenue ◽  
Total Revenue ◽  
Value Added Tax ◽  
Government Organizations ◽  
The World ◽  
The Government

This paper examines the role of Value Added Tax (VAT) in total tax of Nepal. Tax is the main sources of government revenue. There are different kinds of tax systems used in the world. The concept of VAT had been introduced in 1919 A D from Germany as a new concept of indirect tax system of the world. VAT system have introduced from 1995 A D in Nepal. The specific objectives are to analyse the trend of VAT and to examine the correlation between VAT with total revenue and total tax revenue in Nepal. This study is based on secondary data, which are incorporated from the Ministry of Finance and other related government as well as non-government organizations. Both analytical and descriptive statistics are applied as methods in this study. At the process of data analysis some statistical tools like regression, correlation, etc. are used. The study shows that VAT has significant percentage in total revenue and total tax revenue in Nepal. There are more than 99 present variations due to VAT in total revenue, total tax revenue and indirect tax revenue. All these relationship are significant as r >6 PEr everywhere. Thus, VAT has significant contribution in government revenue of Nepal. But the system of VAT must be improved to increase its effectiveness through the government policy level and increase awareness tax payers about baling system of VAT.

ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA

INFO ARTHA ◽  
2017 ◽  
Vol 3 ◽  
pp. 170-191
Author(s):  
NFN Nurhidayati
Keyword(s):  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Public Expenditures ◽  
Tax Rates ◽  
Tax Base ◽  
Luxury Goods ◽  
State Revenue ◽  
The Government ◽  
Is Value

Tax revenue is the most important source of state revenue nowadays. One of the largest sources of tax revenue is Value Added Tax (VAT) and Sales Tax on Luxury Goods. Tax buoyancy and elasticity is a common measure employed to estimate tax revenue productivity. Concept of elasticity is used to determine the level of responsiveness of automatic (built-in) of tax revenue to the tax base. While the concept of buoyancy is useful to know responsiveness of tax revenue, both to the tax base and to changes in policy. By using the Divisia index during 1984 to 2012, this research specifies that the coefficients of buoyancy and elasticity are 0.99 and 0.82 respectively. It shows that the PPN / PPnBM (VAT and Sales Tax on Luxury Goods) relatively unitary buoyant, but less elastic to the tax base. While using the basis of sectoral GDP from 2005 to 2012, VAT revenues also inelastic with respect to the development of the tax base with a coefficient of 0.632 and a buoyant relative to GDP overall with a coefficient of 1.076. Inelastic tax system forces governments to continuously make discretionary changes, either in the tax bases or in the tax rates or both, in order to be able to keep up with increasing public expenditures. Moreover, the point elasticity indicates that manufacturing and mining sectors are fluctuating as the VAT key sector and the trade sector are relatively stable and buoyant. Therefore, the government needs to review the policies of both the base and the VAT structure, in particular for the manufacturing and the mining sector. 

scholarly journals ANALISIS PENERAPAN E-FILING PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuyun Meisiang ◽  
Jullie J. Sondakh ◽  
Jessy D.L Warongan
Keyword(s):  
Income Tax ◽  
Sampling Method ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Tax Revenue ◽  
Individual Income ◽  
Administrative Reforms ◽  
State Tax ◽  
Tax Returns ◽  
Directorate General

To increase state tax revenue, the Directorate General of Taxes conducts administrative reforms in the field of taxation by implementing e-Filing, a means of reporting on Annual Individual Income Tax Returns online. The application of e-Filing is expected to facilitate Taxpayers to carry out tax obligations so as to increase state revenues. This study aims to analyze the application of e-Filing to Individual Taxpayers at Bitung Primary Tax Office. The sampling method in this study is a descriptive qualitative approach using primary and secondary data through observation of interviews with tax officers and individual taxpayers registered at the Bitung Primary Tax Office. The results of this study indicate that the implementation of e-Filing has not been effective enough, the number of Individual Taxpayers who used e-Filing in 2016 was 32,374 taxpayers, and there was a decline in 2017 of 29,477 taxpayers. The application of e-Filing will be maximum if the KPP Pratama Bitung increases socialization.Keywords : E-Filing, implementation of e-filing, personal taxpayer

scholarly journals Persepsi Wajib Pajak UMKM Terhadap Kewajiban Perpajakan (Studi Pada UMKM di Eks Karisidenan Surakarta)

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Hanung Triatmoko ◽  
Juliati Juliati ◽  
Sri Suranta ◽  
Trisninik Ratih Wulandari ◽  
Renata Zoraifi
Keyword(s):  
Income Tax ◽  
Quantitative Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Tax Revenue ◽  
Directorate General ◽  
Negative Perceptions ◽  
The Government ◽  
Tax Payments

This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta area on tax obligations. MSMEs are a driver of increasing economic growth in the present era. Solo is one of the cities that is famous for the growth of MSMEs because culinary, handicraft, and clothing entrepreneurs have started to appear in Karisidenan Surakarta. Ideally, an increase in the number of MSMEs will also be followed by an increase in the amount of taxes that will be received by local and central governments. Income Tax (PPh) and Value Added Tax (PPN) are two central taxes which should also increase with the growth of MSMEs. The perception of UMKM taxpayers towards taxation obligations is certainly important to research because negative perceptions of taxes will result in decreased tax revenues so that these perceptions need to be improved with better socialization from the Directorate General of Taxes. This study will examine the perceptions of taxpayers related to NPWP ownership, SPT reporting and tax payments. The method used is a quantitative method by distributing questionnaires to samples of MSMEs in Karisidenan Surakarta. The sampling method used was purposive sampling and the analysis used was linear regression analysis. This research is expected to provide benefits to the government in making policies to increase tax revenue.

scholarly journals Value Added Tax in Nepalese Context

NUTA Journal ◽  
2018 ◽  
Vol 5 (1-2) ◽  
pp. 87-94
Author(s):  
Dilnath Dangal
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Vital Role ◽  
Sales Tax ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Total Revenue ◽  
Value Added Tax ◽  
Potential Yield ◽  
A Value

A value added tax (VAT) is a tax not on the total value of the commodity being sold, but on the value added by the last trader. Developing countries are engaging in the study of VAT more seriously as it is the source of tax revenue which has high tax potential yield among the existing tax systems. In this situation, this paper intended to assess practices of VAT and VAT administration as well as its contribution on GDP in Nepalese context. More so, the study collected secondary data which are analyzed based on descriptive/comparative methods. The study found that, sales tax has been replaced by VAT since 1997 in Nepal. Before that sales tax played a vital role to collect revenue and resources mobilization. Department of VAT and its field offices were/are responsible for administering VAT functions that was/is not yet attractive and efficient. However, data shows that collecting VAT is in increasing order. In Fiscal Year 2014/15 it came to NRs. 11516 crore which was 5.42 percent of GDP, 29.60 percent of total revenue and 48.14 percent of indirect tax revenue. And the contribution of VAT as percent of GDP remained at average of 4.04 percent during the study period (2002/2003 to 2014/2015).

The Effect of Prestige Sensitivity on Price Acceptance in Vietnam’s Mobile Phone Market

2018 ◽  
pp. 97-112
Author(s):  
Huyen Thi Nguyen ◽  
Ngoc Minh Nguyen
Keyword(s):  
Mobile Phone ◽  
Mobile Phones ◽  
Structural Equation ◽  
Sampling Method ◽  
Product Knowledge ◽  
Mediating Role ◽  
Modelling Method ◽  
Equation Modelling ◽  
Convenience Sampling

The purpose of this study is to examine the effect of prestige sensitivity on mobile phone customer’s price acceptance in Vietnam and the mediating role of product knowledge and price mavenism on this relationship. We used the convenience sampling method for data collection via questionnaires with a sample of 605 consumers who purchased mobile phones. The collected data was analysed by applying a structural equation modelling method. The result indicates that prestige sensitivity has both direct and indirect effects on price acceptance via product knowledge and price mavenism. The findings suggest that prestige sensitivity can be used as a market segmentation criterion for mobile phones when making price decisions and providing customers with adequate information could improve price acceptance.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Tax Compliance ◽  
The State ◽  
Primary Data ◽  
Tax Revenue ◽  
Dominant Source ◽  
State Expenditure ◽  
Convenience Sampling

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance.   This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data.  The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to  individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

Analisis Pengaruh Citra Merek dan Kualitas Produk terhadap Keputusan Pembelian Ulang “Slai O’lai”

2021 ◽  
Vol 6 (3) ◽  
pp. 28
Author(s):  
Dini Nur Sofya ◽  
Sugeng Purwanto
Keyword(s):  
Product Quality ◽  
Sampling Method ◽  
Brand Image ◽  
Secondary Data ◽  
Partial Least Square ◽  
Least Square ◽  
Test Reliability ◽  
Probability Sampling ◽  
Convenience Sampling ◽  
The City

Abstract This study aims to determine the effect of brand image and product quality on the decision to repurchase Slai O'lai products in the people of Kediri City and Regency. This type of research is explanatory research, which explains and proves the relationship and influence between the independent variable and the dependent variable. The research method used is quantitative method. This study used a sample of 110 respondents and distributed questionnaires in the City and District of Kediri with the help of Google Forms. Sampling used non-probability sampling method with convenience sampling method. The sample consists of respondents who live in the City and District of Kediri, aged 17 years and over, and have purchased Slai O'lai products more than 2 (two) times. The data used are primary and secondary data, while the analysis technique used in this study is Partial Least Square (PLS) with validity test, reliability test, and hypothesis testing. Based on the results of this study, it can be seen that brand image and product quality have a positive and significant effect on the decision to repurchase Slai O'lai sandwich biscuits. Keywords: brand Image, Product Quality, Repurchase Decision   Abstrak Penelitian ini memiliki tujuan untuk mengetahui pengaruh citra merek dan kualitas produk terhadap keputusan pembelian ulang produk Slai O’lai pada masyarakat Kota dan Kabupaten Kediri. Jenis penelitian ini adalah explanatory research, yang menjelaskan dan membuktikan hubungan dan pengaruh antara variabel bebas dan variabel terikat. Metode penelitian yang digunakan yaitu metode kuantitatif. Penelitian ini menggunakan sampel sebanyak 110 responden dan menyebarkan kuesioner di Kota dan Kabupaten Kediri dengan bantuan Google Forms. Pengambilan sampel menggunakan metode non-probability sampling dengan metode convenience sampling. Sampel terdiri dari responden yang berdomisili di Kota dan Kabupaten Kediri, berusia 17 tahun ke atas, dan telah membeli produk Slai O'lai lebih dari 2 (dua) kali. Data yang digunakan adalah data primer dan sekunder, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan uji validitas, uji reliabilitas, serta uji hipotesis. Berdasarkan hasil penelitian ini dapat diketahui bahwa citra merek dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian ulang biskuit sandwich merek Slai O’lai. Kata kunci: Citra Merek, Kualitas Produk, Keputusan Pembelian Ulang  

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