scholarly journals Assessing the effect of the COVID-19 pandemic on the government revenues: a study on individual taxpayers of Bangladesh

2020 ◽  
pp. 154-159
Author(s):  
M. R Islam ◽  
S Suraiya ◽  
N. M Zayed ◽  
K. B. M. R Hasan ◽  
M. S Bipasha ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Research Result ◽  
Sampling Technique ◽  
Mean Value ◽  
Government Revenue ◽  
Tax Collection ◽  
Revenue Collection ◽  
Regressive Tax ◽  
The Rich ◽  
The Government

Purpose. The purpose of the study includes analyzing the effects of the Coronavirus pandemic on the taxpaying ability of individual taxpayers of Bangladesh and its subsequent impact on the government revenue collection; analyzing the factors related to the taxpaying ability like the situation of their employer, regularity of payment and so on; suggestions to the policy makers. Methodology. In this study purposive random sampling technique was followed to choose the respondents. The sample of the research includes the individuals who are within the tax net and have to pay income tax to the government. 128 respondents participated in the survey spontaneously. Mean value, standard deviation and related statistical tools were used for analyzing the data in the research. SPSS software was used for analyzing and interpreting the research result. Statistical tables were used to display the outcome. Findings. The major findings of the study suggest that 65.6% of the respondents said that their official activities have been affected much while other 25% claimed that their activities have become moderately affected due to the COVID-19 pandemic. Income of 40.6% of the respondents has already been much affected and income of 32.8% of the respondents has been moderately affected. The study warns that due to the detrimental effects of the COVID-19 pandemic on the income level, the governments tax collection may fall. Originality. The study concludes that the adverse effects of the COVID-19 pandemic will negatively affect the government revenue collection and to tackle this situation a less regressive tax system is suggested which will allow shifting tax liability to the rich taxpayers. The study emphases the implementation of the existing tax laws so that tax evasion is minimized. Practical value. The study has recommended some specific recommendations that may help the respective authority in tackling the ongoing coronavirus pandemic. The study suggested making some necessary adjustments in the public expenditure to reduce the pressure on tax collection. It might be beneficial to the government to manage the COVID-19 pandemic if the recommendations of the study are taken into consideration.

scholarly journals Sinergi Pelayanan Zakat dan Pajak Dalam Upaya Mengurangi Kemiskinan

2017 ◽  
Vol 16 (32) ◽  
Author(s):  
Jumi Herlita
Keyword(s):  
Public Awareness ◽  
The State ◽  
Tax Collection ◽  
Economic Problems ◽  
The Poor ◽  
The Rich ◽  
The Government

Zakat and taxes are two important sources of funding for the state. Both function to solve economic problems and reduce poverty in the community. But in reality the function of zakat and tax can not be optimal. BAZNAS and LAZ as an extension of the government in managing zakat can not be maximized in the collection of zakat funds as well as taxes. Although the nature of the tax is not specific to the poor, but also to the rich, but in fact the existence of taxes have not been able to solve poverty in Indonesia. Therefore it is necessary solution to synergize zakat and tax in order to increase zakat and tax collection. With bersinerginya zakat and taxes are expected to increase public awareness to pay zakat and taxes that can eventually be used to reduce poverty.

scholarly journals SANDERA PAJAK SEBAGAI ALAT PAKSA DALAM PENAGIHAN UTANG PAJAK ( Studi tentang Penegakan Hukum Pajak Melalui Sandera Pajak )

2015 ◽  
Vol 44 (1) ◽  
pp. 69
Author(s):  
Budi Ispriyarso
Keyword(s):  
Research Result ◽  
Legal Protection ◽  
Legal Certainty ◽  
Legal Research ◽  
Tax Collection ◽  
Approach Method ◽  
The Government

Problems found in this study is the reason why the government uses tax hostages in tax collection, how hostage force to used as a tool in the collection of tax debts and how the hostage-taking in terms ofjuridical aspect. The approach method used in this research is the Socio Legal Research. Result is that there are several factors that become a reason for the tax hostage. Government (fiscus) in collecting tax debts with the tax hostages have been carried out in accordance with the provisions of the act . According to aspects of legal certainty, tax hostages in Indonesia has had a legal protection, named Law No. 19 of 2000 as well as some regulatory other aspects . From the legal justice aspect, protection law also granted to taxpayers affected by the gijzeling. From the aspect of expediency, the application of the gijzeling prove to be useful in improving taxpayer compliance.Permasalahan yang terdapat dalam penelitian ini adalah mengapa pemerintah menggunakan sandera pajak  dalam penagihan pajak, bagaimana penyanderaan dipergunakan sebagai alat paksa dalampenagihan utang pajak dan bagaimana penyanderaan ditinjau dari aspek yuridis. Metode Pendekatan yang dipergunakan dalam penelitian ini adalah metode Socio legal Research. Hasil Penelitian adalah ada beberapa faktor yang menjadi alasan dilakukannya penyanderaan pajak. Pemerintah (fiscus) dalam melakukan penagihan utang pajak dengan sandera pajak telah dilakukan sesuai dengan ketentuan undang-undang.Berdasarkan aspek kepastian hukum, sandera pajak di Indonesia telah mempunyai payung hukumnya  yaitu UU Nomor 19 tahun 2000 serta beberapa peraturan lainnya. Dari aspek keadilan, perlindungan hukum juga diberikan kepada wajib pajak yang terkena sandera pajak.Dari aspek kemanfaatan, penerapan sandera pajak bermanfaat dalam peningkatan kepatuhan wajib pajak.

scholarly journals Implementasi Self Assessment Untuk Meningkatkan Keterampilan Proses Sains Dan Kemampuan Kognitif Tingkat Tinggi Melalui Pembelajaran Berbasis Riset

2019 ◽  
Vol 7 (1) ◽  
pp. 17
Author(s):  
Linawati Kuswanda ◽  
Sulistyono Sulistyono ◽  
Anna Fitri Hindriana
Keyword(s):  
Cognitive Ability ◽  
Cognitive Abilities ◽  
Descriptive Analysis ◽  
Research Result ◽  
Sampling Technique ◽  
Mean Value ◽  
Cognitive Test ◽  
Self Assessment ◽  
Post Test ◽  
Test Result

This study aims to improve the KPS and students' high cognitive abilities after the implementation of self assessment through research-based learning. The research method used is mixed methods with Sequential Exploratory design. The population of this research is the students of class XI one of the vocational competence of nursing skills in Cirebon Regency. The research sample consisted of two classes determined by purposive random sampling technique, namely control class amounted to 27 people and 27 experimental class. The results showed that the average of self-assessment of the experimental class students is 81% with the superior category. The result of observation of experimental class KPS based on teacher observation is 88% with superior category and observation result of control class KPS is 77% with competent category. Thus, KPS increases after the implementation of self assessment. The data of research result of high level cognitive ability obtained by giving cognitive test at cognitive level of C3 until C6 growth and plant growth material in the form of pre test and post test. The collected data were analyzed by using descriptive statistics and comparative inferential statistics 2 paired sample groups. The result of descriptive analysis shows that the average value of pre test result of experiment class is 45,74 and post test result is 82,96, N-gain 0,70 with high category. The mean value of pre test result of control class 54,72 and post test result is 67,22, N-gain 0,30 with low category. KKM Biology lesson in class XI is 70, this shows the average post test experimental grade above KKM and control class is still below KKM. The result of t test dependent on pre test score and post test of high cognitive ability obtained by significance value 0,00 (sig <0,05) hence Ho refused and Ha accepted. This proves that Self Assessment can improve students' high cognitive abilities. Thus it can be concluded that the implementation of Self Assessment can improve the KPS and students' high cognitive abilities on the material growth and development of plants through research-based learningKeywords: Self assessment; Science process skills; High cognitive abilities; Research-based learning

scholarly journals ANALISIS PENGARUH INSENTIF TERHADAP PENINGKATAN PRESTASI KERJA KARYAWAN PADA PT. BANK RIAU CABANG PEMBANTU PERAWANG

2021 ◽  
Vol 3 (2) ◽  
pp. 144-149
Author(s):  
Imran Imran
Keyword(s):  
Regional Development ◽  
Work Performance ◽  
Human Resources Management ◽  
Research Result ◽  
Limited Liability ◽  
Sampling Technique ◽  
Development Bank ◽  
The Status ◽  
The Government ◽  
Regional Development Bank

Pt. Bank Riau is a continuation of the business activities of PT. BAPERI (PT. Riau Regional Development Bank) which was established based on the Notary Deed of Syawal Sultan No. 1 dated August 2, 1961, and the permission of the Minister of Finance of the Republic of Indonesia.No. BUM 9-4-45 dated August 12, 1961. Furthermore, with the Decree of the Governor of KDH. TK.I Riau No. 51/IV/1966 April 1, 1966, it was stated that all activities of PT. BAPERI was merged into the Riau Regional Development Bank in accordance with Law Number 13 of 1962, officially the activities of the Riau Regional Development Bank began with the status as a Bank Owned by the Government of the Riau Province. Various changes and developments in the Bank's activities, and since 1975 the status of the establishment of the Riau Regional Development Bank, Decree of the Deputy Governor of Bank Indonesia No. 5/30 / KEP.DGS / 2003 dated 22 July 2003, the legal entity status of the Riau Regional Development Bank changed from a Regional Company (PD) Regional Development Bank of Riau to a Limited Liability Company (PT). Bank Pembangunan Daerah Riau was abbreviated as PT. Bank Riau as of August 1, 2003. This research aims to Analyze the Influence of the Incentive Factor on improving the work performance of employees at PT. Bank Riau, Perawang Sub-Branch. The number of research samples are all All employees of PT. Bank Riau, Perawang Sub-Branch, as many as 60 with the sampling method saturated sampling technique or census. Saturated sampling or census is a sampling technique when all members of the population are used as samples.Meanwhile, the leadership is used as the key information in this study. Research result shows The influence of incentives on increasing work performance having a significant influence and positive means that there is a strong positive relationship between incentives and increased work performance of employees of PT. Bank Riau Perawang Sub-Branch, through regression model, the incentive variables and the indicators in the study, are able to contribute to an increase in work performance by 88.36%, and the remaining 11.64% is influenced by other factors who were not examined in this study. Keywords : Human Resources Management, Incentif, Work Performance.

scholarly journals RELATIONSHIP BETWEEN THE LEVEL OF KNOWLEDGE OF COVID-19 AND THE LEVEL OF KNOWLEDGE OF THE MOVEMENT CONTROL ORDER (MCO) TO BREAK THE COVID-19 INFECTION CHAIN AMONG PATIENTS WHO COME TO SEEK TREATMENT AT THE OUTPATIENT DEPARTMENT (OPD) KINARUT HEALTH CLINIC DURING THE MOVEMENT CONTROL ORDER (MCO) IS IMPLEMENTED

2020 ◽  
Vol 5 (37) ◽  
pp. 304-317
Author(s):  
Baidi Baddiri ◽  
Mohd Khairuddin Abdullah @ Jerry Abdullah
Keyword(s):  
Quantitative Research ◽  
Movement Control ◽  
Sampling Technique ◽  
Strong Relationship ◽  
Mean Value ◽  
Moderate Level ◽  
Health Clinic ◽  
Level Of Knowledge ◽  
The Government ◽  
Control Order

The country has been facing the Covid-19 crisis that has affected the rest of the world in this decade. Numerous approaches and alternatives are implemented by the government in order to overcome this pandemic either controlled or stopped utterly. In order for the government to succeed, the emphasis on breaking the chain of infection of Covid-19 and the direction of the Movement Control Order (MCO) must be strengthened. Thus, the main goal of this study is to identify the level of patient’s knowledge regarding Covid-19 and Movement Control Order (MCO) as well as to analyse the relationship between the level of knowledge about Covid-19 and Movement Control Order (MCO) among patients who come for treatment at the Kinarut Health clinic. This study applies the quantitative research methodology, specifically surveys through questionnaires, whereas the sampling method used is convenient sampling with a total of 200 patients involved within the Kinarut area. Analysis of instrument evaluation and sampling technique is also discussed in this study. The results showed that the level of knowledge of the patients about Covid-19 was at a moderate level with a mean value = 3.610, SP = 0.345. The level of knowledge relating to Movement Control Order (MCO) is also at a moderate level with a mean value = 3.610, SP = 0.345. Meanwhile, correlation analysis showed that there is a strong relationship between the level of knowledge about Covid-19 and also the level of knowledge of the Movement Control Order (MCO), with a correlation value of r = 0.71, p> 0.05. Thus, the results of this analysis show that there is a strong relationship between the variables of the knowledge level of Covid-19 and Movement Control Order (MCO) in breaking the chain of infection Covid-19 particularly among patients living around Kinarut.

scholarly journals Determinants of Tax Non-Compliance among Small and Medium Enterprises in Zimbabwe

2017 ◽  
Vol 9 (4(J)) ◽  
pp. 242-250 ◽  
Author(s):  
Banele Dlamini
Keyword(s):  
Tax Evasion ◽  
Financial Constraints ◽  
Small And Medium Enterprises ◽  
Compliance Rate ◽  
Sampling Technique ◽  
Survival Strategies ◽  
Tax Rates ◽  
Tax Audit ◽  
The Government

Small and medium-scale enterprises (SMEs) are recognized global for being the backbone of the economy through; economic advancement; innovation, wealth generation and furthering growth. SMEs have a high tax non compliance rate which hinders the development they bring to many economies. This paper aims to establish the major determinants of tax non-compliance among SMEs in the Zimbabwean economy. The survey research design was used and the SMEs operating in the Bulawayo provincewere considered as the sample of the study. The stratified random sampling technique was adopted in eliciting information and questionnaires were administered in the collection of data from the respondents. 187 questionnaires were issued out and 150 were returned. Regression analysis was used to establish the relationship that exists between tax non-compliance and the predictive variables, using SPSS ver. 22. The study revealed that poor follow-up strategy and lack of a tax audit, high tax rates, financial constraints, abuse of public funds by authorities and tax education as the major determinants. SME operators should apply modern business survival strategies so as to counter financial constraints. ZIMRA should maintain a database for SMEs for tax audit purposes; intensify follow-up strategies, increase tax audits and increase tax support services to SMEs. The government should consider reducing tax rates (which are perceived to be too high) as they promote tax evasion and failure among SMEs.

scholarly journals An Economic Analysis of Government Revenue and Expenditure in Nepal

2017 ◽  
Vol 31 (1-2) ◽  
pp. 51-62
Author(s):  
Krishna Raj Acharya
Keyword(s):  
Public Expenditure ◽  
Government Expenditure ◽  
Fiscal Year ◽  
Government Revenue ◽  
Economic Literature ◽  
Role Of Government ◽  
Revenue Collection ◽  
Percent Contribution ◽  
The Government

 The government revenue and expenditure are two key words frequently discussed in economic literature. In the context of Nepal both are increasing but increase in expenditure is rapid than the increase in revenue. Government expenditure if not matched with government income, it may have accompanied with economic evils. Revenue collection if not increased or managed in time, the amount of public debt will increase more rapidly in the future. In this connection, the volume of expenditure is increasing year after year due to the increased role of government in the economy. Revenue mobilization in fiscal year 2012/13 and 2013/14 hovered around 21 percent while that in FY 2014/15 was just 13.8 percent. Contribution of revenue to the total income in FY 2011/12 had remained at 84.85 percent while it grew to 88.65 percent, 89.86 percent and 90.11 percent respectively in the fiscal years from 2012/13 2013/14, and 2014/15 respectively. Hence the volume of public expenditure is increasing rapidly year after year. In FY2012/13 increase in public expenditure was 5.74 percent per annum which reached to 22.18 per annum in year 2014/15.

Tax evasion and corruption: endogenous deterrence and the perverse effects of fines

2011 ◽  
pp. 31-53
Author(s):  
Antonio Acconcia ◽  
Marcello D'Amato ◽  
Riccardo Martina
Keyword(s):  
Tax Evasion ◽  
Public Officials ◽  
Tax Collection ◽  
The Government

We consider a simple economy where self interested taxpayers have incentives to evade taxes and to escape sanctions by bribing public officials in charge of tax collection. However, tax collectors may be monitored by second-level inspectors whose incentives to exert detection activity are endogenously determined. In this framework, it is shown that the effects of classical deterrence instruments, such as fines, may be perverse; in particular, larger fines for corruption directly reduce corruption and indirectly reduce incentives to monitor it determining, as an overall effect, an increase in the underlying offence, that is tax evasion. Nevertheless, on the normative side, we show that, even if the Government cannot commit to a given level of deterrence, the maximal fine principle still holds.

scholarly journals Determnants of Revenue Collection Efficiency and Administration: The Case of Local Government Authorties in Wolaita fZone, Ethiopia

2019 ◽  
Vol 8 (6) ◽  
pp. 5249-5253
Keyword(s):  
Local Government ◽  
Tax Evasion ◽  
Collection Efficiency ◽  
Economic Life ◽  
Factors Affecting ◽  
Revenue Collection ◽  
Tax Education ◽  
Ethiopian Government ◽  
The Government ◽  
Tax Payers

Tax is a pervasive element of economic life around the world. The principal objective of tax is to finance government activity. A relative objective is to accomplish certain social goals. Government use tax as a device to extract money or other valuable things from people and organizations by use of law. The Ethiopian government is no exception. The government of Ethiopia uses the revenues derived from taxation in order to maintain the federal and regional governments’ budgets. The purpose of this study was to identify the factors affecting revenue collection efficiency and administration, the case of local government authorities in Wolaita zone, Ethiopia. The study used descrptive research design to collect and analyze the data. The data collected through structured questionnaires from 110 randomly selected respondents from local government authorities in the study area and the data was analyzed by using multiple regressions. The study concluded that the factors concerned with weak revenue collection efficiency and administration in local government authorities were, low revenue collection efficiency level, weak administration system, the effect of tax evasion and weak enforcement mechanism. Therefore, the study recommended for the local government authorities to improve the revenue collection and administration efficiency by ensuring all eligible tax payers file returns, have tax education programs, register and upgrade individual business, audit, and receivable administer them fairly and manage the associated risk, Enforcement existing law and in this Local government authorities must produce an enforcement procedure and practice manual.

scholarly journals Analysis of Revenue Potential and Revenue Effort in Developing Asian Countries

2012 ◽  
Vol 51 (4II) ◽  
pp. 365-380
Author(s):  
Attiya Y. Javid ◽  
Umaima Arif
Keyword(s):  
Developing Countries ◽  
Tax Evasion ◽  
Large Body ◽  
Tax Revenue ◽  
Reform Process ◽  
Public Expenditures ◽  
Budget Deficits ◽  
Tax Collection ◽  
Revenue Collection ◽  
Basic Infrastructure

Countries around the world are increasingly recognising that the effective revenue system is the most important factor for economic development. Factors effecting revenue potential measured as the revenue to GDP has been one of the most important issues that concerns to policy-makers from last three decades. Many developing countries face difficulties in generating sufficient revenues for public expenditure. In some countries budget deficits and the unproductive use of public expenditures have narrow the vital investments in both human resources and basic infrastructure that are necessary for providing base for sustainable economic growth and development. Too much dependence on foreign financing may cause problems of debt sustainability; therefore developing countries will need to depend substantially on domestic revenue generation. There is a large body of literature on tax revenue potential in developing countries [Bahl (1971); Tanzi (1987); Leuthold (1991); and Stotsky and Mariam (1997); Gupta (2007)]. However, there is few studies that examine institutional and governance quality as a factor influencing tax collection and tax revenue potential. According to Tanzi and Davoodi (1997) and Gupta (2007) these factors are responsible for low tax collection in developing countries by allowing citizens inappropriate tax exemptions and enabling tax evasion due to bad tax administration. Therefore, a precondition for ensuring adequate revenue collection is a legitimate and responsive institutions following the rule of law with control on corruption and having high quality bureaucracy to administer. Studies also confirm that a strong political will to reform is required for successful reform process [Bird (2004)]. Alm, et al. (2003) suggest that tax records of countries are reflection of their political or societal institutions.

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