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

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

Determinan Kepatuhan dan Penerimaan PPh Badan Pada Kantor Wilayah Direktorat Jenderal Pajak Jakarta Timur

2020 ◽  
Vol 7 (02) ◽  
pp. 255-268
Author(s):  
Wieldy Menanda ◽  
Darmansyah Darmansyah ◽  
JMV Mulyadi
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Secondary Data ◽  
Jel Classification ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Tax Collection ◽  
Directorate General ◽  
Negative Effect ◽  
Tax Audit

ABSTRACT        Taxpayer compliance is the most important part of tax revenue. In compliance there is formal and material compliance. Formal compliance is the compliance of taxpayers in depositing and reporting their tax obligations on time, while material compliance is compliance with the correctness of the contents of the reporting itself in the form of income received, costs incurred, taxes withheld / collected by other parties, up to taxes that still have to be paid. after carrying out various conversion mechanisms according to the applicable regulations. This research aims to determine how the relationship between tax policy socialization, taxpayer supervision, tax audit and tax collection on taxpayer compliance and corporate income tax receipts when mediated by taxpayer compliance. In this study, secondary data sources were taken from 9 (nine) Tax Service Offices (KPP) in the East Jakarta Regional Tax Office. In the form of target and realization data for the period 2014 to 2018 on 4 (four) activity instruments (socialization, supervision, inspection and collection) carried out at the Directorate General of Taxes. The results showed that tax policy socialization and taxpayer supervision had a significant effect on compliance, while tax audit and tax collection had no significant effect. For the effect on corporate income tax revenue through taxpayer compliance, tax policy socialization, taxpayer supervision has a significant negative effect, while tax audit and tax collection have a significant positive effect. For researchers who want to take the same theme as this research, they can develop it with the addition of independent variables and a longer research year in order to obtain results that better reflect the actual conditions. ABSTRAK         Kepatuhan wajib pajak merupakan bagian terpenting dalam penerimaan pajak. Didalam kepatuhan terdapat kepatuhan formal dan material. Kepatuhan formal merupakan kepatuhan wajib pajak dalam menyetorkan dan melaporkan kewajiban perpajakannya tepat waktu sedangkan kepatuhan material adalah kepatuhan terkait kebenaran isi dari pelaporan itu sendiri berupa penghasilan yang diterima, biaya yang dikeluarkan, pajak yang dipotong/dipungut oleh pihak lain sampai dengan pajak yang masih harus dibayarkan setelah dilakukan berbagai mekanisme konversi sesuai aturan yang berlaku. Riset ini bertujuan untuk mengetahui bagaimana hubungan sosialisasi kebijakan pajak, pengawasan wajib pajak, pemeriksaan pajak dan penagihan pajak terhadap kepatuhan wajib pajak dan penerimaan PPh Badan saat dimediasi oleh kepatuhan wajib pajak. Dalam penelitian ini sumber data sekunder diambildari 9 (sembilan) Kantor Pelayanan Pajak (KPP) di lingkungan Kantor Wilayah DJP Jakarta Timur. Berupa data target dan realisasi selama periode 2014 sampai dengan 2018 atas 4 (empat) instrumen kegiatan (sosialisasi, pengawasan, pemeriksaan dan penagihan) yang dilakukan di Direktorat Jenderal Pajak.  Hasil penelitian menunjukkan sosialisasi kebijakan pajak dan pengawasan wajib pajak berpengaruh signifikan terhadap kepatuhan sedangkan pemeriksaan pajak dan penagihan pajak tidak berpengaruh signifikan. Untuk pengaruh terhadap penerimaan PPh Badan melalui kepatuhan wajib pajak, sosialisasi kebijakan pajak, pengawasan wajib pajak berpengaruh signifikan negatif sedangkan pemeriksaan pajak dan penagihan pajak berpengaruh signifikan positif.  Untuk peneliti yang ingin mengambil tema yang sama dengan penelitian ini dapat mengembangkan dengan penambahan variabel bebas dan tahun penelitian yang lebih panjang sehingga didapat hasil yang lebih mencerminkan kondisi sebenarnya. JEL Classification : H20, H32

scholarly journals Determinan Kepatuhan dan Penerimaan PPh Badan Pada Kantor Wilayah Direktorat Jenderal Pajak Jakarta Timur

2020 ◽  
Vol 7 (02) ◽  
pp. 255-268
Author(s):  
Wieldy Menanda ◽  
Darmansyah Darmansyah ◽  
JMV Mulyadi
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Secondary Data ◽  
Jel Classification ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Tax Collection ◽  
Directorate General ◽  
Negative Effect ◽  
Tax Audit

ABSTRACT        Taxpayer compliance is the most important part of tax revenue. In compliance there is formal and material compliance. Formal compliance is the compliance of taxpayers in depositing and reporting their tax obligations on time, while material compliance is compliance with the correctness of the contents of the reporting itself in the form of income received, costs incurred, taxes withheld / collected by other parties, up to taxes that still have to be paid. after carrying out various conversion mechanisms according to the applicable regulations. This research aims to determine how the relationship between tax policy socialization, taxpayer supervision, tax audit and tax collection on taxpayer compliance and corporate income tax receipts when mediated by taxpayer compliance. In this study, secondary data sources were taken from 9 (nine) Tax Service Offices (KPP) in the East Jakarta Regional Tax Office. In the form of target and realization data for the period 2014 to 2018 on 4 (four) activity instruments (socialization, supervision, inspection and collection) carried out at the Directorate General of Taxes. The results showed that tax policy socialization and taxpayer supervision had a significant effect on compliance, while tax audit and tax collection had no significant effect. For the effect on corporate income tax revenue through taxpayer compliance, tax policy socialization, taxpayer supervision has a significant negative effect, while tax audit and tax collection have a significant positive effect. For researchers who want to take the same theme as this research, they can develop it with the addition of independent variables and a longer research year in order to obtain results that better reflect the actual conditions. ABSTRAK         Kepatuhan wajib pajak merupakan bagian terpenting dalam penerimaan pajak. Didalam kepatuhan terdapat kepatuhan formal dan material. Kepatuhan formal merupakan kepatuhan wajib pajak dalam menyetorkan dan melaporkan kewajiban perpajakannya tepat waktu sedangkan kepatuhan material adalah kepatuhan terkait kebenaran isi dari pelaporan itu sendiri berupa penghasilan yang diterima, biaya yang dikeluarkan, pajak yang dipotong/dipungut oleh pihak lain sampai dengan pajak yang masih harus dibayarkan setelah dilakukan berbagai mekanisme konversi sesuai aturan yang berlaku. Riset ini bertujuan untuk mengetahui bagaimana hubungan sosialisasi kebijakan pajak, pengawasan wajib pajak, pemeriksaan pajak dan penagihan pajak terhadap kepatuhan wajib pajak dan penerimaan PPh Badan saat dimediasi oleh kepatuhan wajib pajak. Dalam penelitian ini sumber data sekunder diambildari 9 (sembilan) Kantor Pelayanan Pajak (KPP) di lingkungan Kantor Wilayah DJP Jakarta Timur. Berupa data target dan realisasi selama periode 2014 sampai dengan 2018 atas 4 (empat) instrumen kegiatan (sosialisasi, pengawasan, pemeriksaan dan penagihan) yang dilakukan di Direktorat Jenderal Pajak.  Hasil penelitian menunjukkan sosialisasi kebijakan pajak dan pengawasan wajib pajak berpengaruh signifikan terhadap kepatuhan sedangkan pemeriksaan pajak dan penagihan pajak tidak berpengaruh signifikan. Untuk pengaruh terhadap penerimaan PPh Badan melalui kepatuhan wajib pajak, sosialisasi kebijakan pajak, pengawasan wajib pajak berpengaruh signifikan negatif sedangkan pemeriksaan pajak dan penagihan pajak berpengaruh signifikan positif.  Untuk peneliti yang ingin mengambil tema yang sama dengan penelitian ini dapat mengembangkan dengan penambahan variabel bebas dan tahun penelitian yang lebih panjang sehingga didapat hasil yang lebih mencerminkan kondisi sebenarnya. JEL Classification : H20, H32

scholarly journals PENGARUH KUNJUNGAN WISATAWAN DAN RATA-RATA PENGELUARAN WISATAWAN TERHADAP PAD DAN PERTUMBUHAN EKONOMI PROVINSI BALI

2021 ◽  
pp. 511
Author(s):  
I Gede Dea Joendra Septyana Putra ◽  
Ni Luh Karmini ◽  
I Wayan Wenagama
Keyword(s):  
Economic Growth ◽  
Time Series ◽  
Time Series Data ◽  
Secondary Data ◽  
Data Sources ◽  
Series Data ◽  
Local Revenue ◽  
Analysis Technique ◽  
Secondary Data Sources

This study aims to analyze the effect of the number of tourist visits and the average tourist expenditure on the local income of Bali Province, to analyze the effect of the number of tourist visits, average tourist expenditure, and local income on the economic growth of Bali Province, and to analyze the role of income. native areas in mediating the effect of the number of tourist visits and the average tourist expenditure on the economic growth of Bali Province. The data used in this research is secondary data, with the method of observation by observing documents or secondary data sources that are related. This study uses time series data with a total of 30 years of observations from 1990-2019, with the analysis technique used is Path Analysis. This study shows the results that the number of tourist visits and the average tourist expenditure have a positive and significant effect on local income in Bali Province. The number of tourist visits, the average tourist expenditure and local revenue have a positive and significant effect on economic growth in Bali Province. Own-source revenue mediates the effect of the number of tourist visits and the average tourist expenditure on economic growth in Bali Province.

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 Effect of Tax Audit and Tax Collection on Tax Revenue

2021 ◽  
Vol 2 (6) ◽  
pp. 2077-2085
Author(s):  
Rizki Indrawan
Keyword(s):  
National Development ◽  
Tax Revenue ◽  
Tax Collection ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Tax Audit

This study aims to determine how the implementation of tax audits and tax collection in increasing tax revenue which is expected to be able to contribute to national development. The population used is registered taxpayers at KPP Pratama Cibeunying in 2015-2019 and the samples in this study are taxpayers issued SKP and taxpayers issued STP. The results of this study indicate that the partial tax audit has a negative and significant effect on tax revenue and tax collection has a significant negative effect. Meanwhile, simultaneously tax audit and tax collection have a negative and significant impact on tax revenue.

scholarly journals Comparative Analysis of Government Revenue and Expenditures In The Case of the Federal Government of Ethiopia

2020 ◽  
Vol 7 (3) ◽  
pp. 544-555
Author(s):  
Samuel Atsibh Gebreyesus
Keyword(s):  
Comparative Analysis ◽  
Federal Government ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
Public Resources ◽  
Tax Audit ◽  
Sub Saharan ◽  
The Government

In civilized societies taxation is one of the oldest activities, which has been playing a key role for thousands of years. Public expenditure in developing countries like Ethiopia plays an important role in the process of economic development. The general objective of the study was to make a Comparative analysis of government tax revenue and expenditure budget of the federal government of Ethiopia. To conduct the study both primary and secondary data were used. Primary data were collected from the ministry of finance and economic cooperation and the tax authority using questionnaire and interviews. The collected data were analyzed using SPSS 21 version. The findings show that the tax authority has limitations in using technologies to modernize the tax administration, poor the tax collection capacity. The Tax to GDP ratio of the country is low as compared to the sub-Saharan countries. There are different factors for the poor tax collection performance; weak enforcement and low tax audit coverage, and lack of strong cooperation with stakeholders. The government has weaknesses in the management public resources. The tax authority should use different Medias to create taxpayers awareness about tax, should strengthen its tax enforcement department to bring non taxpayers to the tax net.       

scholarly journals Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto

2021 ◽  
Vol 16 (3) ◽  
pp. 417-424
Author(s):  
Soko Wikardojo ◽  
Ahmad Mukoffi ◽  
Risnaningsih Risnaningsih ◽  
Adelsiana Lero Kaka
Keyword(s):  
Descriptive Analysis ◽  
National Development ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Law ◽  
Tax Rate ◽  
Tax Reduction ◽  
Analysis Technique ◽  
The Government

National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.

ANALISIS PENERIMAAN PPH PASAL 4 AYAT 2 SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi Pada Kantor Pelayanan Pajak Pratama Pamekasan)

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo
Keyword(s):  
Income Tax ◽  
Quantitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Average Growth ◽  
Before And After ◽  
Secondary Data Source ◽  
Data Source ◽  
Income Tax Revenue

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of  PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.

Reaksi Pasar Dalam Bentuk Return Sebelum, Selama, dan Sesudah Peristiwa Piala Dunia Tahun 2014 pada Pasar Modal Asean

2015 ◽  
Vol 2 (02) ◽  
pp. 229-237
Author(s):  
Ratih Pratiwi ◽  
Muhammad Yusuf
Keyword(s):  
Data Analysis ◽  
Stock Market ◽  
Stock Markets ◽  
Quantitative Data ◽  
Market Reaction ◽  
Jel Classification ◽  
T Test ◽  
World Cup ◽  
Data Analysis Technique ◽  
Analysis Technique

A B S T R A C T Investor realized that the stock market gradually decreased during World Cup.The research aimed to analyze the return of market reaction which happenned before, during, and after World Cup 2014 on ASEAN stock market. The sample involved 181 companies were included in LQ-45, STI, FTSE BM KLCI, SET 50, PSEI index, which fulfilled the reseach criteria. The data analysis technique used was one sampel t-test with quantitative data. Based on the result, can be concluded that Indonesia and Thailand stock markets were higly effected by World Cup. A B S T R A K Investor mengetahui bahwa setiap piala dunia berlangsung, pergerakan saham melambat. Hal tersebut terbukti dengan terjadi penurunan return saham di pasar modal. Penelitian ini bertujuan untuk menganalisa reaksi pasar dalam bentuk return terjadi sebelum, selama dan sesudah piala dunia tahun 2014 pada pasar modal ASEAN. Sampel yang digunakan dalam penelitian ini sebanyak 181 perusahaan yang termasuk dalam indeks LQ-45, STI, FTSE BM KLCI, SET 50, PSEI dan memenuhi kriteria penelitian.Teknik analisa data menggunakan one sampel t-test dengan data kuantitatif. Hasil penelitian menemukan bukti bahwa pasar modal Indonesia dan Thailand sangat bereaksi terhadap peristiwa piala dunia tahun 2014. JEL Classification: G14, M20

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