scholarly journals Pengaruh Kewajiban Kepemilikan NPWP, Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Bangkinang

2021 ◽  
Vol 1 (2) ◽  
pp. 91-99
Author(s):  
Masril Masril
Keyword(s):  
Tax Collection ◽  
Simultaneous Effect ◽  
Tax Revenues ◽  
Tax Audit ◽  
Primary Service

The purpose of this study was to determine whether there is an effect of NPWP ownership obligations on tax receipts at the Bangkinang Pratama Tax Service Office, to find out whether there is an effect of tax audits on tax receipts at the Bangkinang Pratama Tax Service Office, to determine whether there is an effect of tax collection on tax receipts at the Pratama Tax Service Office. Bangkinan, and to find out whether the NPWP ownership obligation, tax audit and tax collection have a simultaneous effect on tax revenues at the Bangkinang Primary Service Office.

scholarly journals PENGARUH KEWAJIBAN KEPEMILIKAN NPWP,PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung)

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Adelina Simanungkalit ◽  
Agus T. Poputra ◽  
Treesje Runtu
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Processing Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
Identification Number ◽  
Tax Revenues ◽  
Data Processing Method ◽  
Tax Audit ◽  
Positive Effect

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.

scholarly journals PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Indira Mohammad ◽  
David Paul Elia Saerang ◽  
Sonny Pangerapan
Keyword(s):  
Quantitative Analysis ◽  
Sampling Method ◽  
Regression Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
State Budget ◽  
Tax Revenues ◽  
Tax Assessment ◽  
Multiple Regression Method ◽  
Tax Audit

Tax revenues include receipt tax and customs and excise, became the backbone of the state budget. Achievement of the target of the tax over the years yet provide maximum results. As the parties directly involved in the procedure of tax collection tax officials (tax authorities) became one of the factors that affect tax revenues. This study aims to determine the effect of the tax assessment and tax collection to tax revenues. The sampling method using a saturation sampling consisting of 50 respondents in the Tax Office Pratama of Manado. This study uses a quantitative analysis using multiple regression method. The results showed that the variable tax audit and tax collection influence positive and significant the variable tax revenue.Keywords: Tax Audit, Tax Collection, Tax Revenue.

scholarly journals Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan

2021 ◽  
Vol 2 (1) ◽  
pp. 6-10
Author(s):  
Made Dwi Surya Suasa ◽  
I Made Arjaya ◽  
I Putu Gede Seputra
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Minimum Cost ◽  
Vertical Equity ◽  
Cost Of Living ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government

In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.

scholarly journals Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 339-349
Author(s):  
Asmawati Asmawati ◽  
Amran Saragih ◽  
Nora Januarti Panjaitan ◽  
Christina Kumala
Keyword(s):  
Public Services ◽  
Tax Revenue ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government ◽  
Developing Area ◽  
The City

Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK YANG DIMODERASI OLEH INTENSITAS PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KUNINGAN

2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ida Soraya Dadang Suhendar
Keyword(s):  
Statistical Analysis ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Tax Revenues ◽  
Tax Audit ◽  
Study Population ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study was to illustrate the level of taxpayer compliance, the tax audit intensity, and the tax revenue as well as the influence of taxpayer compliance and tax audit intensity either simultaneously or partially on tax revenue, and the influence of the tax audit intensity of the interaction level of taxpayer compliance on tax revenue in the Tax Office Primary Kuningan. The hypothesis that the authors propose was the level of taxpayer compliance and tax audit intensity simultaneously affect the tax revenue, the level of taxpayer compliance a positive effect on tax revenue, tax audit intensity positive effect on tax revenue, tax audit intensity positive effect on the interaction level of taxpayer compliance on tax revenue. This research was conducted by using descriptive method verifikatif with quantitative approach. The study population was taxpayer compliance data, the realization of tax audits, and tax revenue to the Tax Office Primary Kuningan. Sampling using non probability sampling was purposive sampling technique in order to obtain samples of the data that taxpayer compliance, realization of tax audits, and tax revenue to the Tax Office Primary Kuningan for 5 years was from the year 2009 until the year 2013 in the form of data analysis tools description and analysis of statistical analysis through regression analysis moderating. Based on the results of the descriptive analysis showed that the Tax Office Primary Kuningan generally have high levels of tax compliance, tax audit intensity, and tax revenues were likely to increase each semester with an average of 15583.50 respectively SPT, 16017.4010 tens of millions of dollars, and 59.8960 tens of millions of dollars. Statistical analysis showed that the level of taxpayer compliance and tax audit intensity simultaneously and significantly influential to tax revenues, the level of taxpayer compliance was significantly positive effect on the increase in tax revenue, tax audit intensity was significantly positive effect on tax revenue, and the tax audit intensity significantly positive effect on the interaction level of taxpayer compliance on tax revenues.

scholarly journals Kepatuhan, Pemeriksaan, Penagihan dan Penerimaan Terhadap Pajak dengan Peran Account Representative Sebagai Pemoderasi

2020 ◽  
Vol 7 (01) ◽  
pp. 79-94
Author(s):  
Artika Wulan Agustin ◽  
Darmansyah Darmansyah ◽  
Suyanto Suyanto
Keyword(s):  
Quantitative Data ◽  
National Development ◽  
Secondary Data ◽  
Jel Classification ◽  
Tax Revenue ◽  
Tax Collection ◽  
Analysis Technique ◽  
Tax Audit ◽  
Secondary Data Sources

ABSTRACT      The effort to increase tax revenue is an important issue because the source of funding for national development comes from tax revenue. This study aims to look at the effect of Compliance, Tax Audit and Tax Collection on Tax Revenue which is moderated by the Role of Account Representatives. The sample in this study consisted of 32 taxpayers registered in Sixth Foreign Investment Tax Office who were issued Tax Underpayment Assessment and tax appeal letter every year during 2017-2019. The type of data used is quantitative data from secondary data sources. The data analysis technique used is path analysis using the SEM model with the WarpPLS 5.0 program. Based on the results of the study note that taxpayer compliance has no effect on tax revenue. Whereas Tax Audits and Tax Collection affect the tax revenue. Tax audits that are moderated by the role of Account Representatives affect tax revenue. Meanwhile, collections that are moderated by the role of Account Representatives do not affect tax revenues. ABSTRAK      Upaya untuk meningkatkan penerimaan pajak adalah masalah penting karena sumber pendanaan untuk pembangunan nasional berasal dari pendapatan pajak. Penelitian ini bertujuan untuk melihat pengaruh Kepatuhan, Audit Pajak dan Pengumpulan Pajak terhadap Penerimaan Pajak yang dimoderasi oleh Peran Perwakilan Akun. Sampel dalam penelitian ini terdiri dari 32 wajib pajak terdaftar di Kantor Pajak Investasi Asing Keenam yang menerbitkan Surat Ketetapan Pajak Kurang Bayar dan surat banding pajak setiap tahun selama 2017-2019. Jenis data yang digunakan adalah data kuantitatif dari sumber data sekunder. Teknik analisis data yang digunakan adalah analisis jalur menggunakan model SEM dengan program WarpPLS 5.0. Berdasarkan hasil penelitian diketahui bahwa kepatuhan wajib pajak tidak berpengaruh terhadap penerimaan pajak. Sedangkan Audit Pajak dan Pengumpulan Pajak mempengaruhi penerimaan pajak. Audit pajak yang dimoderasi oleh peran Perwakilan Akun memengaruhi pendapatan pajak. Sementara itu, koleksi yang dimoderasi oleh peran Perwakilan Akun tidak memengaruhi pendapatan pajak. JEL Classification: H21, H25

Restructuring of Turkey Tax Audit Units

2017 ◽  
pp. 36-60
Author(s):  
Hayriye Işık ◽  
Şenol Gelen ◽  
Elif Sonsuzoğlu
Keyword(s):  
Critical Role ◽  
Economic Effects ◽  
Economic Management ◽  
Audit System ◽  
Tax Revenues ◽  
Turkish Government ◽  
Tax Audit ◽  
Fiscal Revenue ◽  
Employment Rates ◽  
Taxation System

As a major source of country's fiscal revenue and a powerful tool for macro economic management, taxation and taxation system has a critical role in any country. Recently Turkish government and Turkis Finance Ministry now formulating new tax audit unit. Although there is an increase in tax revenues, it couldn't have been found that there was a relation between the rise in the number of inspectors and that in tax revenues. There is a success in alleviating the informal sector, regarding employment rates. Regarding tax equity, the study has revealed that, this equity had been perished via deterioration in favor of indirect tax revenues against direct ones; and also it evaluated Turkisy tax audit and its historical development. Finally we will evaluate new tax audit system and it's efficiency and its effect on the realization of desired fiscal and economic effects of the rise in the number of inspections.

scholarly journals Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak dalam upaya peningkatan penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu

2020 ◽  
Vol 2 (2) ◽  
pp. 66
Author(s):  
Giroth Jessica Roulani ◽  
Lintje Kalangi ◽  
Sherly Pinatik
Keyword(s):  
Sampling Method ◽  
Great Influence ◽  
National Development ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Analysis Method ◽  
Tax Collection ◽  
Identification Number ◽  
State Revenue ◽  
Tax Audit

Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05.

scholarly journals The effectiveness of UMKM tax collection at the west Makassar primary tax office

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Sudirman Abdi ◽  
Azwar Wijaya Syam
Keyword(s):  
The West ◽  
Tax Collection ◽  
Final Project ◽  
Tax Revenues ◽  
Qualitative Descriptive ◽  
Two Sectors

“The effectiveness of UMKM tax collection at the west Makassar primary tax office”. The research published o/n the final project is aimed at recognizing the effectiveness of UMKM tax collection on western Makassar primary tax services.The type of research used is qualitative descriptive that writing describes the results of observation and analyses data obtained in the freld. Writing thefinal task is the result of research performed in May 2020 to june 2020.After analyzing and discussing a problem,The authors have concluded that bthe effectiveness of umkm tax collection in the western makassar primary tax service.The effectiveness of umkm’s application is not particularly effective because it is linked to the number of tax enlistments and the number of taxpayers malking payments based on PP 23 in 2018 the tax revenues from the tax were divided into two sectors of their own and out or collected by the later.

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