scholarly journals Taxpayer's Compliance: Towards Voluntary Compliance

2021 ◽  
Vol 12 (1) ◽  
pp. 19-19
Author(s):  
Dian Purnama Sari ◽  
Novrida Qudsi Lutfillah ◽  
Sri Rahayu ◽  
Yudi Rahayu
Keyword(s):  
Qualitative Research ◽  
Influencing Factors ◽  
Income Tax ◽  
Regulatory Compliance ◽  
Tax Planning ◽  
Factors Affecting ◽  
Service Effectiveness ◽  
Tax Amnesty ◽  
Voluntary Compliance ◽  
Special Concern

The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the taxpayers' regulatory compliance. Its variety of variables covers: 1) tax cognition, 2) tax understanding, 3) sunset policy, 4) tax amnesty, 5) tax sanction, 6) taxpayer awareness, 7) tax authorities service, 8) taxpayer's willingness, 9) perception on service effectiveness, 10) tax automation, 11) taxpayer's environment, 12) tax tariff, and 13) many more. A number of studies on the taxpayers' regulatory compliance mentioned indicate that this topic is still a special concern, and the main focus tends to center on the factors affecting on the taxpayers' regulatory compliance. This study does not refocus on influencing factors on the taxpayers' regulatory compliance. This study aims to criticize the understanding of the prospective and the taxpayers' about the taxpayers' regulatory compliance. It is sometimes measured from administrative regulation, punctuality, or willingness for payment. Unfortunately, self-understanding about the taxpayers' regulatory compliance has not been seriously taken for implementation. This topic is very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayers' regulatory compliance, but does not study the definitions of it. Keywords: Taxpayer's Compliance; Voluntary Compliance; Awareness; Qualitative Research

scholarly journals Taxpayer's Compliance: Towards Voluntary Compliance

2021 ◽  
Vol 6 (1) ◽  
pp. 62-71
Author(s):  
Dian Purnama Sari ◽  
Novrida Qudsi Lutfillah ◽  
Sri Rahayu ◽  
Yudi Yudi ◽  
Rahayu Rahayu
Keyword(s):  
Influencing Factors ◽  
Income Tax ◽  
Jel Classification ◽  
Tax Planning ◽  
Qualitative Design ◽  
Voluntary Compliance

Objective - This study aims to criticize the meaning of taxpayer's compliance. Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory. Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with multi-interpretation. The term "less compliant" implicating compliance by a condition, neither completely compliant nor completely incompliant. The voluntary compliance targeted in taxpaying is purely determined by the morality of each taxpayer. The novelty of this research is the topic very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayer's compliance, but does not study the definitions form taxpayer perspective. Type of Paper - Empirical Keywords: Tax; Taxpayer; Compliance; Voluntary Compliance; Awareness; Morality. JEL Classification: H1, H20. URI: http://gatrenterprise.com/GATRJournals/JFBR/vol6.1_3.html DOI: https://doi.org/10.35609/jfbr.2021.6.1(3) Pages 62 – 71

scholarly journals ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN BEBAN PAJAK DAN MENINGKATKAN KINERJA PERUSAHAAN PADA PT XYZ

account ◽  
2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Fia Prayola Ahmad ◽  
Hayati Fatimah ◽  
Nur Hasyim
Keyword(s):  
Qualitative Research ◽  
Research And Development ◽  
Income Tax ◽  
Secondary Data ◽  
Tax Planning ◽  
Primary Data ◽  
Debt Ratio ◽  
Current Ratio ◽  
Financial Report ◽  
Tax Reduction

ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN BEBAN PAJAK DAN MENINGKATKAN KINERJA PERUSAHAAN PADA PT XYZ Fia Prayola [email protected] Hayati [email protected] [email protected] Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta ABSTRACT The aim of this researchwas for describing the compliance of tax responsibility, analyzing the tax planning, and analyzing the company performances at PT XYZ if the tax planning was applied. This research was a qualitative research which used PT XYZ’s Income Tax in 2018 as the object. Data that used in this research were primary data in the form of interview and also secondary data such as PT XYZ’s financial report and fiscal reconciliation report in 2018. The results of this study showed that PT XYZ had fulfilled its tax obligations, such as registering the NPWP and doing the Income Tax Due responsibility such as calculating Income Tax Due of USD 178,018 and Underpaying Income Tax of USD 1,606, paying Income Tax of Rp 22,567,512, and reporting the Income Tax using SPT 1771 - $. The results were also obtained consisting of a tax reduction of USD 30.720 and appearing an Overpaying Income Tax of USD 29.114 as a result of tax planning such as making a nominative list, paying insurance premiums, turning in-kind assistance into benefits, paying pensions to Pension Funds that have been approved by the Minister of Finance, requesting evidence of official travel payments, conduct research and development activities in Indonesia, and carry out CSR activities in accordance with Law No. 36 of 2008. With this tax planning, there was an increase in current ratio of 0.38%, an increase in cash ratio of 0.006%, and a decrease in the debt ratio of 0, 32%. Keywords: Income Tax, Tax Planning, Company Performances ABSTRAK Tujuan dari penelitian ini adalah untuk mendeskripsikan pemenuhan kewajiban perpajakan, menganalisis perencanaan pajak, dan menganalisis kinerja perusahaan PT XYZ setelah penerapan perencanaan pajak. Jenis penelitian ini adalah penelitian kualitatif dengan objek penelitian berupa Pajak Penghasilan (PPh) Badan PT XYZ tahun 2018.Data yang digunakan dalam penelitian ini adalah data primer berupa hasil wawancara serta data sekunder berupa laporan keuangan dan laporan rekonsiliasi fiskal PT XYZ tahun 2018. Hasil dari penelitian ini adalah bahwa PT XYZ telah melaksanakan pemenuhan kewajiban perpajakannya yaitu melakukan pendaftaran NPWP dan melakukan kewajiban PPh Terutang seperti menghitung PPh Terutang sebesar USD 178.018 dan PPh Kurang Bayar sebesar USD 1.606, membayar PPh Terutang sebesar Rp 22.567.512, dan melaporkan PPh Badan menggunakan SPT 1771-$. Diperoleh juga hasil berupa penurunan beban pajak sebesar USD 30.720 dan kemunculan PPh Lebih Bayar sebesar USD 29.114 sebagai akibat dari perencanaan pajak seperti membuat daftar nominatif, membayar premi asuransi, mengalihkan pemberian natura menjadi tunjangan, membayar pensiun kepada Dana Pensiun yang telah disahkan Menteri Keuangan, meminta bukti-bukti perjalanan dinas, melakukan penelitian dan pengembangan di Indonesia, dan melakukan kegiatan CSR sesuai UU No. 36 Tahun 2008. Adanya perencanaan pajak tersebut mengakibatkan timbulnya peningkatan rasio lancar sebesar 0,38%, peningkatan rasio kas sebesar 0,006%, dan penurunan rasio hutang sebesar 0,32%. Kata kunci: Pajak Penghasilan, Perencanaan Pajak, Kinerja Perusahaan.

scholarly journals Tax Planning Atas Pajak Penghasilan Badan

Owner ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 28
Author(s):  
Dheo Rimbano ◽  
Mirra Sri Wahyuni ◽  
Eri Triharyati
Keyword(s):  
Financial Management ◽  
Income Tax ◽  
Planning Process ◽  
Employee Performance ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Existing Problems ◽  
Tax Amnesty ◽  
Article 9 ◽  
Raising Awareness

Corporate income tax is a mandatory thing to pay. awareness of paying is still minimal, Islam is more familiar with the term ‘zakat’ than tax (Awareness in paying zakat is very high for Muslims), raising awareness begins with the planning process, so the obstacles in every plan to pay taxes need to be known. The possibility of taxpayers already knowing their obligations, but the meaning is like "double-edged knife", the existence of a trend positivein paying taxes is still to be studied, whether based on the tax amnesty and / or tax planning that starts to run, the negative side of tax amnesty is the fact that Our taxes are categorized as "stubborn" in their discipline of paying taxes. With the existence of tax planning (tax planning) , the taxpayer can save tax that actually exceeds its obligations, and on the other hand help taxpayers in making decisions relating to investment plans in the future. Given the limitations of researchers both in terms of theoretical and technical matters, so that the discussion is clearer, directed and this research does not deviate from the existing problems, the research focus is on the scope of Tax Planning with Law No. 36 of 2008 concerning Income Tax and Tax Regulations other companies in all Commander Companies (CV) in Lubuklinggau City and Bengkulu City.by using qualitative analysis, to analyze tax planning (tax planning) for corporate income tax. then consider the actions that should be taken in streamlining the 2015 owed Corporate Income Tax under Law No. 36 of 2008 article 9 paragraph (1) and Law No. 36 of 2006 article 9 paragraph (1) letter e, activities can be carried out as follows: (1) Provision of health benefits for employees; (2) Providing HR development and education for employees; (3) Provision of bonuses for employee performance; (4) Provision of vehicles for transportation; and (5) giving uniforms to employees. The results of the study show that (1) the Tax Planning of the PPH of the Agency in accordance with the Tax Regulations the majority of the CVs are not implemented and (2) In the financial management of CVs both in Lubuklinggau City and Bengkulu City have not been able to make efficient PPH payments

scholarly journals TAX PLANNING ATAS PAJAK PENGHASILAN BADAN PADA SEMUA PERSEKUTUAN KOMANDITER (CV) DI KOTA LUBUKLINGGAU DAN KOTA BENGKULU

2018 ◽  
Vol 1 (2) ◽  
pp. 72
Author(s):  
Dheo Rimbano ◽  
Mirra Sri Wahyuni
Keyword(s):  
Financial Management ◽  
Income Tax ◽  
Planning Process ◽  
Employee Performance ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Positive Trend ◽  
Tax Amnesty ◽  
Article 9 ◽  
Raising Awareness

Corporate income tax that must be paid. Neither, awareness of paying is poor, Islam is more familiar with the term “Zakat” than tax (Awareness in paying zakat is ‘very high’ for Muslims). We know, raising awareness begins with the planning process, so the constraints in every plan to pay taxes need to be known. Possible taxpayers already know of its obligations, but the meaning is like a "double-edged knife", the positive trend in paying taxes is still to be studied, whether based on the tax amnesty and or if the tax planning starts, the negative side of tax amnesty is the fact that our taxpayers are "stubborn" In the discipline of paying taxes. With the existence of tax planning, the taxpayer can save tax that actually exceeds its obligations, and on the other hand help taxpayers in making decisions relating to investment plans in the future. The research focus is on the scope of Tax Planning with Law No. 36 of 2008 concerning Income Tax and Tax Regulations others in all the Command Companies in Lubuklinggau City and Bengkulu City. Using qualitative analysis, to analyze tax planning for corporate income tax. then consider the actions that should be taken in streamlining the 2015 owed Corporate Income Tax under Law No. 36 of 2008 article 9 paragraph (1) and Law No. 36 of 2006 article 9 paragraph (1) letter e, activities can be carried out as follows: (1) Provision of health benefits for employees; (2) Providing HR development and education for employees; (3) Provision of bonuses for employee performance; (4) Provision of vehicles for transportation; and (5) giving uniforms to employees. The results of the study show that (1) the Tax Planning of the PPH the Agency in accordance with the Tax Regulations the majority of the CVs are not implemented and (2) In the financial management of CVs both in Lubuklinggau City and Bengkulu City have not been able to make efficient PPH payments.

TAX AMNESTY DAN PELAKSANAANNYA DI BEBERAPA NEGARA: Perspektif Bagi Pebisnis Indonesia

2009 ◽  
Vol 11 (2) ◽  
pp. 111
Author(s):  
Urip Santoso ◽  
Justina M. Setiawan
Keyword(s):  
Tax Revenue ◽  
Tax Amnesty ◽  
Voluntary Compliance

Bagi banyak Negara, pengampunan pajak (tax amnesty) seringkali dijadikan alat untuk menghimpun penerimaan Negara dari sektor pajak (tax revenue) secara cepat dalam jangka waktu yang relatif singkat. Program tax amnesty ini dilaksanakan karena semakin parahnya upaya penghindaran pajak. Kebijakan ini dapat memperoleh manfaat perolehan dana, terutama kembalinya dana yang disimpan di luar negeri, dan kebijakan ini dalam jangka panjang dapat berakibat buruk berupa menurunnya kepatuhan sukarela (voluntary compliance) dari wajib pajak patuh, bilamana tax amnesty dilaksanakan dengan program yang tidak tepat. Penelitian ini memberikan gambaran mengenai pelaksanaan tax amnesty di beberapa negara yang relatif lebih berhasil dalam melaksanakan kebijakan pengampunan pajak seperti di Afrika Selatan, Irlandia dan India, dengan maksud untuk mempelajari kebijakan dari masing-masing negara serta menganalisis faktor-faktor yang menyebabkan program ini dapat berhasil dan mencapai target yang ditetapkan, serta perspektifnya bagi pebisnis Indonesia.

Divergent Principles of Politeness in Verbal and Non-Verbal Directive Speech Act

2018 ◽  
Vol 4 (2) ◽  
pp. 41
Author(s):  
Lindayana ◽  
Arifuddin ◽  
Halus Mandala
Keyword(s):  
High School ◽  
Qualitative Research ◽  
Learning Process ◽  
Speech Act ◽  
Senior High School ◽  
Factors Affecting ◽  
Data Source ◽  
The Subject ◽  
Directive Speech ◽  
Bahasa Indonesia

This study was conducted aiming at examining: (1) the divergent principles of politeness in students’ directive speech act (2) factors affecting politeness and impoliteness in verbal and non-verbal directive speech act produced by students at grade X in Senior High School 1 Mataram in the learning process. The subject of this study are teachers teaching Bahasa Indonesia, English, Economy, History, Math, Religion, Civic, and Science, and all students at Grade X of Science 1, Science 3 and Social 2 in Senior High School 1 Mataram. This study is a descriptive qualitative research. The data source in this study is the number of utterances produced by students and teachers in the learning process. The data were collected through observation. This study revealed that: (1) there were divergent principles of politeness in participants’ directive speech act namely single and multiple divergent principles of politeness affected by speaker intentionally accused addressees, intentionally uttered by neglecting the context, was protective to other arguments, showed emotional feeling, given critiques in impolite words and mocked at other; and (2) there were factors affecting politeness and impoliteness in verbal and non-verbal directive speech act produced by students in learning process namely linguistic factor and non-linguistic factor.

scholarly journals Aphid–Plant–Phytovirus Pathosystems: Influencing Factors from Vector Behaviour to Virus Spread

Agriculture ◽  
2021 ◽  
Vol 11 (6) ◽  
pp. 502
Author(s):  
Junior Corneille Fingu-Mabola ◽  
Frédéric Francis
Keyword(s):  
Influencing Factors ◽  
Virus Transmission ◽  
Physical Factors ◽  
Factors Affecting ◽  
Vector Borne Diseases ◽  
Vector Behaviour ◽  
Crop Fields ◽  
Host Seeking ◽  
The Impact ◽  
Vector Efficiency

Aphids are responsible for the spread of more than half of the known phytovirus species. Virus transmission within the plant–aphid–phytovirus pathosystem depends on vector mobility which allows the aphid to reach its host plant and on vector efficiency in terms of ability to transmit phytoviruses. However, several other factors can influence the phytoviruses transmission process and have significant epidemiological consequences. In this review, we aimed to analyse the aphid behaviours and influencing factors affecting phytovirus spread. We discussed the impact of vector host-seeking and dispersal behaviours mostly involved in aphid-born phytovirus spread but also the effect of feeding behaviours and life history traits involved in plant–aphid–phytovirus relationships on vector performances. We also noted that these behaviours are influenced by factors inherent to the interactions between pathosystem components (mode of transmission of phytoviruses, vector efficiency, plant resistance, …) and several biological, biochemical, chemical or physical factors related to the environment of these pathosystem components, most of them being manipulated as means to control vector-borne diseases in the crop fields.

scholarly journals The role of serum β-trophin and endostatin in patients with polycystic ovary syndrome: Are they correlated?

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Wei Gong ◽  
Aikmu Bilixzi ◽  
Xinmei Wang ◽  
Yanli Lu ◽  
Li Wan ◽  
...  
Keyword(s):  
Polycystic Ovary Syndrome ◽  
Influencing Factors ◽  
Polycystic Ovary ◽  
Pearson Correlation ◽  
Healthy Controls ◽  
Newly Diagnosed ◽  
Ovary Syndrome ◽  
Factors Affecting ◽  
Main Factors

Abstract Background It’s necessary to investigate the serum β-trophin and endostatin (ES) level and its influencing factors in patients with newly diagnosed polycystic ovary syndrome (PCOS). Methods Newly diagnosed PCOS patients treated in our hospital were selected, and healthy women who took physical examination during the same period as healthy controls. We detected and compared the related serum indicators between two groups, Pearson correlation were conducted to identify the factors associated with β-trophin and ES, and the influencing factors of β-trophin and ES were analyzed by logistic regression. Results A total of 62 PCOS patients and 65 healthy controls were included. The BMI, WHI, LH, FSH, TT, FAI, FBG, FINS, HOMA-IR, TC, TG, LDL, ES in PCOS patients were significantly higher than that of healthy controls, while the SHBG and HDL in PCOS patients were significantly lower than that of healthy controls (all p < 0.05). β-trophin was closely associated with BMI (r = 0.427), WHR (r = 0.504), FBG (r = 0.385), TG (r = 0.405) and LDL (r = 0.302, all p < 0.05), and ES was closely associated with BMI (r = 0.358), WHR (r = 0.421), FBG (r = 0.343), TC (r = 0.319), TG (r = 0.404, all p < 0.05). TG, BMI, WHR and FBG were the main factors affecting the serum β-trophin levels (all p < 0.05). FBG, TC and BMI were the main factors affecting the serum ES levels (all p < 0.05). The TG, β-trophin, ES level in PCOS patients with insulin resistance (IR) were significantly higher than that of those without IR (all p < 0.05). Conclusion Increased β-trophin is closely associated with increased ES in patients with PCOS, which may be the useful indicators for the management of PCOS.

scholarly journals Grey Relational Grade Based Quantitative Analysis of the Factors Influencing the Load Characteristics of A Power Grid

2018 ◽  
Vol 53 ◽  
pp. 01012 ◽  
Author(s):  
Wei Pan ◽  
Caijia Lei ◽  
Wei Jia ◽  
Hui Gao ◽  
Binghua Fang
Keyword(s):  
Quantitative Analysis ◽  
Influencing Factors ◽  
Power Grid ◽  
Grey System Theory ◽  
Grey System ◽  
Factors Affecting ◽  
Grey Relational Grade ◽  
Load Characteristics ◽  
Grey Relational ◽  
Main Factor

Regarding analysis of load characteristics of a power grid, there are multiple factors that influence the variation of load characteristics. Among these factors, the influence of different ones on the change of load characteristic is somewhat different, thus the degree of influence of various factors needs to be quantified to distinguish the main and minor factors of load characteristics. Based on this, the grey relational analysis in the grey system theory is employed as the basis of mathematical model in this paper. Firstly, the main factors affecting the load characteristics of a power grid are analysed. Then, the principle of quantitative analysis of the influencing factors by using grey relational grade is introduced. Lastly, the load of Guangzhou power grid is selected as the research object, thereby the main factor of temperature affecting the load characteristics is quantitatively analysed, such that the correlation between temperature and load is established. In this paper, by investigating the influencing factors and the degree of influence of load characteristics, the law of load characteristics changes can be effectively revealed, which is of great significance for power system planning and dispatching operation.

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