PENGARUH SOSIALISASI PAJAK, PELAKSANAAN SANKSI DENDA, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN PPH ORANG PRIBADI

2018 ◽  
Vol 13 (1) ◽  
pp. 49-61
Author(s):  
Mohammad Solehudin
Keyword(s):  
Income Tax ◽  
Annual Report ◽  
Tax Compliance ◽  
Secondary Data ◽  
Personal Income ◽  
Personal Income Tax ◽  
Data Types ◽  
Independent Variables ◽  
Compliance Testing ◽  
The Individual

The aims of this research is to determine how socializing influence of tax, penalties andimplementation of service tax authorities on tax compliance in the annual report PPh such as aprivate person either partially or simultaneously or jointly on individual taxpayers who havebusiness or work freely in the district KPP Pratama Kebon Jeruk Satu. This research uses samplerandom sampling and for the types of data uses primary and secondary data types. The primary datasource is obtained directly from the individual taxpayer who has a business or performs listed have aNPWP in KPP Pratama Kebon Jeruk Satu. While secondary data such as the number of individualtaxpayers who registered have income from business or work freely. Independent variables used aretax dissemination, implementation of financial penalities, and service tax authorities. The dependentvariable in this research is the taxpayers compliance. Testing in this research using SPSS 21.0. Theresults of the research showed that the socialization of tax, penalties implementation, and service taxauthorities partially significant effect on tax compliance and simultaneously have a significantimpact also on tax compliance. Implementation of penalties is the most dominant variable or aneffect on tax compliance in reporting SPT Personal Income Tax.

scholarly journals Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization

2020 ◽  
pp. 016001762094281
Author(s):  
Julio López-Laborda ◽  
Jaime Vallés-Giménez ◽  
Anabel Zárate-Marco
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Fiscal Decentralization ◽  
Tax Compliance ◽  
Personal Income ◽  
Extensive Literature ◽  
Personal Income Tax ◽  
Institutional Variables ◽  
The Public ◽  
The Individual

This article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article considers the variables included in the classical tax evasion model of Allingham and Sandmo, as well as tax morale and political-institutional variables, including those linked to the country’s fiscal decentralization. The results obtained confirm, on one hand, those reached in the very extensive literature studying tax evasion from the individual perspective (including the importance of the dynamic element) and, on the other, the relevance of the spatial component in explaining tax compliance, so that greater or lesser tax compliance is partly explained by factors such as the tax behavior of neighbors or how those neighbors are treated by the public sector.

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA CIBINONG

2015 ◽  
Vol 1 (1) ◽  
pp. 25-31
Author(s):  
Patar Simamora ◽  
Deni Suryaman
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Personal Income ◽  
Tax Revenue ◽  
Analysis Method ◽  
Personal Income Tax ◽  
State Revenue ◽  
Tax Returns ◽  
The Individual ◽  
Income Tax Revenue

ABSTRACTTax is one source of state revenue is used to finance the household of the State and individual taxpayerswho have responsible as a taxpayer who will increase the number of admissions personal income tax, butit does not increase the acceptance of personal income tax, when in reality the level of complianceindividual taxpayers still perceived remains low during this time. The goals to be achieved is to determinethe Effect of Individual Taxpayer Compliance on the Personal Income Tax Revenue on KPP PratamaCibinong. The method I use is descriptive analysis method which defines Effect of Individual TaxpayerCompliance to the Personal Income Tax Revenue on KPP Pratama Cibinong. Based on the research thathas been done, the writer can conclude that the level of the individual taxpayer Kepatuihan effect onPersonal Income Tax Revenue In KPP Pratama Cibinong.Keywords: Level of Compliance, TIN Registered, submission of tax returns, Payment of Tax, Tax ReceiptsOP.

ANALISIS KENAIKAN PTKP SEBAGAI UPAYA PENINGKATAN PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA PAMEKASAN

2016 ◽  
Vol 6 (2) ◽  
pp. 48
Author(s):  
Evi Malia ◽  
Qoyyimah ,
Keyword(s):  
Personal Growth ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Taxable Income ◽  
Tax Revenues ◽  
Key Word ◽  
Quantitative Descriptive ◽  
The Individual ◽  
Descriptive Method

This research aims to determine whether the increase in taxable income were able to increase tax revenues and tax growth in KPP Pratama Pamekasan. By using quantitative descriptive method, through data collection documentation and interviews obtained by the results of research that changes in taxable income in 2013 (PTKP increased) is not able to increase the acceptance of personal income tax, while in 2014 to 2015 (PTKP fixed) able to increase tax revenues in KPP Pratama Pamekasan. This happens when a growing number of employees / workers who have income above taxable income, the increase in taxable income increasingly not lead to a reduction of the income PPh 21 in KPP pratama Pamekasan, but it also salary increases with the increase in UMK (District Minimum Wage), due to increased salaries and increase in UMK that happens nearly every year, while the increase in taxable income only occurs every few years.As for the required growth is the increase in taxable income Personal Income able to increase the growth of individual taxpayer on KPP Pratama Pamekasan, because the growth of the taxpayer beginning in 2011-2015 are likely to continue to rise although not so significant .taxpayers growth who register on KPP Pratama Pamekasan caused by people who want to get the benefit of having a NPWP. Key Word: PTKP, Personal Growth taxpayer, the individual taxpayer Revenue, Income PPh 21

Ways of increasing the efficiency of tax collection to the budgets of local communities on the basis of tax management

2020 ◽  
pp. 86-92
Author(s):  
Roman Ya. Halamay
Keyword(s):  
Local Governments ◽  
Income Tax ◽  
System Development ◽  
Personal Income ◽  
Personal Income Tax ◽  
Place Of Residence ◽  
Tax System ◽  
Local Taxes ◽  
Tax Management ◽  
The Individual

The processes of fiscal decentralization have provided new opportunities for local self-governments: independent formation of local budgets; direct intergovernmental relations; expansion of the tax base, etc. The steps taken in the field of decentralization are currently not systemic. The distribution of fiscal payments between different levels of the budget system is the purpose of the tax system development, which would allow to provide quality social services to the population and influence the economic development of the territory. The main directions of tax system development on the basis of tax management are substantiated as following: strengthening the role of local taxes; establishing the effective interaction of local governments with economic entities operating in the territory to increase budget revenues; ensuring the fair distribution of the tax burden and its reduction while seeking budgetary compensators; strengthening the tax control; ensuring the efficient informational and explanatory work and interaction of local self-government bodies and taxpayers. The author's vision of the tax system within the new architecture of the administrative-territorial system is offered. The inclusion of personal income tax in local taxes and change in the mechanism of crediting the tax to local budgets are substantiated. There are two alternatives to change the procedure for crediting personal income tax to local budgets, due to which the associated burden will be distributed among all participants: 1) crediting personal income tax to local budgets at the place of residence of the individual payer; 2) giving the individual payer the right to choose which budget should include the amount of tax paid (by place of work or place of residence). The directions of increasing the property taxes accumulated in local budgets are defined. The paper develops a model of the form of self-taxation of the population in territorial communities. According to the model, the residents are involved in the accumulation and distribution of tax resources. The suggested model is based on the accumulation of financial resources by a parity principle: the amount of financial contribution of local governments is determined at a level not lower than the amount contributed by residents.

scholarly journals The Relationship between Understanding, Feeling, Thinking, Behavior, and Satisfaction of Personal Income Tax Payment of People in Muak Lek Municipal, Muak Lek District, Saraburi Province

2019 ◽  
Vol 7 (1) ◽  
pp. 1230-1243
Author(s):  
Subin Putsom
Keyword(s):  
Statistical Analysis ◽  
Income Tax ◽  
Personal Income ◽  
Future Research ◽  
Personal Income Tax ◽  
Validity And Reliability ◽  
Independent Variables ◽  
And Behavior ◽  
The Relationship ◽  
Two Independent Variables

Introduction: The satisfaction of personal income tax payment is a very important to all people who pay income from their salary. The aims of study is to study the relationship between four independent variables (understanding, feeling, thinking, and behavior) toward satisfaction of personal income tax payment. Method: The population in this study is people who pay the personal income tax. Data was collected through a questionnaire from respondents of 233 out of 358 people in Muak Lek Municipal. The authors tested validity and reliability through IOC, pilot study, and Cronbach’s Alpha. The statistical analysis in this study consists of Descriptive, Correlation, and Regression. Four independent variables are namely; understanding, feeling, thinking, and behavior but only two independent variables (thinking and behavior) are significant positively related to satisfaction of personal income tax payment (See Figure 1). Results: The result shown thinking and behavior are related to satisfaction However, in understanding and feeling variables are not related to satisfaction of personal income tax payment which is dissimilar from prior study because understanding and feeling variables not significant (See Table 1). Discussion: This result shed a new insight of knowledge in new independent variables that relate to satisfaction of person who paid personal income tax in the context of Muak Lek Municipal. Implications of the study are discussed, together with limitations and suggestions for future research.

scholarly journals What are the Challenges in Designing An Effective Personal Income Tax System?

2016 ◽  
Vol 62 (1) ◽  
pp. 59
Author(s):  
Raeni Raeni ◽  
Astika Sari
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Compliance Rate ◽  
Personal Income ◽  
Personal Income Tax ◽  
Personal View ◽  
Study Approach ◽  
High Compliance Rate ◽  
Tax Systems ◽  
The Individual

This article aims to examine the challenges of designing individual’s income tax systems in general and particularly to observe taxpayers’ behaviour in developing countries. This study used case study approach to gain in depth understanding type of taxpayers’ attitude towards personal income tax systems. Based on the analyses, tax behaviour, which comprises the perception of fairness and motivation to comply, attracts urgent challenges in designing effective tax on personal income in every country and mainly underdeveloped countries. Every human being in each country has their social pattern towards tax policy. When the individual perception of fairness is significant, it will harmonise the ’client and service approach’ between taxpayers and governments. This condition would influence tax morale of individuals to comply with the policy and achieve high compliance rate. Therefore, it has argued that personal view of fairness and their motivation to comply with tax systems are becoming vital challenges in designing the tax policy on individual income. AbstrakArtikel ini bertujuan untuk menginvestigasi tantangan-tantangan yang dihadapi dalam merancang sistem perpajakan untuk wajib pajak orang pribadi dan secara khusus menganalisa perilaku wajib pajak di negara-negara berkembang. Penelitian ini menggunakan pendekatan studi literatur untuk mendapatkan secara mendalam jenis perilaku wajib pajak penghasilan orang pribadi. Berdasarkan hasil analisis terkait perilaku pajak, yang terdiri dari persepsi keadilan dan motivasi untuk mematuhi memberikan tantangan tersendiri dalam merancang pajak yang berlaku atas penghasilan pribadi di setiap negara dan terutama negara-negara berkembang. Setiap individu memiliki pola yang berbeda ketika berinteraksi terhadap kebijakan pajak. Ketika persepsi individu terhadap keadilan adalah signifikan, hal itu akan menyelaraskan pendekatan ’client and service’ antara pembayar pajak dan pemerintah. Kondisi ini akan memengaruhi semangat individu untuk mematuhi kebijakan dan mencapai tingkat kepatuhan yang tinggi. Oleh karena itu, asumsi bahwa pandangan individu terhadap keadilan dan motivasi untuk mematuhi sistem pajak menjadi tantangan penting dalam merancang kebijakan terhadap wajib pajak orang pribadi.Kata kunci: Pajak Penghasilan Orang Pribadi; Prinsip Keadilan; Moral Wajib PajakJEL classifications: E63

Pengaruh Jumlah Wajib Pajak Orang Pribadi Terdaftar, Pemeriksaan Pajak dan Rasio Pencairan Tunggakan Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi

2016 ◽  
Vol 7 (2) ◽  
pp. 18-31
Author(s):  
Dewi Oktaviani ◽  
Waluyo Waluyo
Keyword(s):  
Multiple Regression ◽  
Income Tax ◽  
Secondary Data ◽  
Regression Method ◽  
Personal Income ◽  
Personal Income Tax ◽  
Testing Method ◽  
Multiple Regression Method ◽  
Convenience Sampling

The objective of this research is to examine the effect of personal taxpayers, tax inspection disbursement of tax arrears ratio towards revenue from personal income tax. The object of this study is KPP Pratama Kosambi for the period 2011-2013.  The samples in this study was determined based on convenience sampling. Number of samples taken are 36 data from January 2011 to December 2013. The testing method used in this research is multiple regression method. The data used in this study are secondary data. The results of this study are (1) number of individual taxpayers has significant effect towards revenue from personal income tax (2) tax inspection has significant effect towards revenue from personal income tax (3) tax arrears disbursement ratio has significant effect towards revenue from personal income tax. Keywords: number of individual taxpayers, tax inspection, rasio disbursement of tax arrears, revenue from personal income tax.

scholarly journals The distribution of UK personal income tax compliance costs

2010 ◽  
Vol 42 (3) ◽  
pp. 351-368 ◽  
Author(s):  
Laurence Mathieu ◽  
Catherine Waddams Price ◽  
Francis Antwi
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Personal Income ◽  
Personal Income Tax ◽  
Compliance Costs
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