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 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 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.

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 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 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 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 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.       

PENGARUH PENAMBAHAN JUMLAH WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK

2019 ◽  
Vol 8 (02) ◽  
pp. 155
Author(s):  
Waluyo .
Keyword(s):  
Regression Analysis ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Analysis Model ◽  
Tax Collection ◽  
Tax Assessment ◽  
Tax Audit

The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments , the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returnsThe results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax collection has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax collection and tax compliance simultaneously affect the tax revenue.Keywords : Addition Taxpayer Number, Tax Audit, Tax Assessment,Tax Compliance, Tax Revenue 

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.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

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