scholarly journals SELF ASSESSMENT IMPROVEMENT STRATEGIES (TAXPAYER COMPLIANCE, TAXPAYER INSPECTION, AND TAX MORALE APPROACH)

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Misra Herlambang
Keyword(s):  
System Approach ◽  
Assessment System ◽  
The Self ◽  
Trust In Government ◽  
Legal Systems ◽  
Self Assessment ◽  
Tax Morale ◽  
Improvement Strategies ◽  
Tax Audit

Self-assessment system approach is a system in which taxpayers are given the authority to report their own income to the tax service office. The purpose of this research is to explore the implementation and strategies to support in improving the self-assessment system in KPP Pratama Kendari City. This study describes taxpayer compliance, tax audit, and self-assessment system strategies through the tax morale approach. The results of this study indicate that the implementation of taxpayer compliance still needs to be improved, tax audits have been carried out optimally, and tax morale raises three topics, namely trust in government, trust in court and legal systems, and trust in tax officials.

scholarly journals Tinjauan Teoritis Efektivitas Pemeriksaan Pajak Di Indonesia

2019 ◽  
Vol 11 (1) ◽  
pp. 37-58
Author(s):  
Setiadi Alim Lim ◽  
Lilik Indrawati
Keyword(s):  
Audit Quality ◽  
Tax Compliance ◽  
Organizational Factors ◽  
Assessment System ◽  
The Self ◽  
Comparative Approach ◽  
Management Support ◽  
Self Assessment ◽  
Tax Collection ◽  
Tax Audit

Each country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%.

scholarly journals Analisis Pemeriksaan dalam Meningkatkan Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Satu Tahun 2016-2018

2020 ◽  
Vol 1 (2) ◽  
pp. 79-85
Author(s):  
Adriani Adriani ◽  
Alief Ramdan
Keyword(s):  
Public Awareness ◽  
Assessment System ◽  
The Self ◽  
Research Approach ◽  
Audit Process ◽  
Self Assessment ◽  
Regional Office ◽  
Financial Reports ◽  
Tax Audit ◽  
Descriptive Qualitative

The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.

scholarly journals PENGAWASAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH YANG DIPUNGUT MELALUI SISTEM SELF-ASESSMENT

2019 ◽  
Vol 4 (2) ◽  
pp. 93-107
Author(s):  
Rai Mantili ◽  
Putu Eka Trisna Dewi
Keyword(s):  
Assessment System ◽  
The Self ◽  
Conceptual Approach ◽  
Self Assessment ◽  
Tax Collection ◽  
Criminal Sanctions ◽  
Local Taxes ◽  
Warning Letter ◽  
Tax Audit ◽  
Administrative Sanctions

Local tax collection in Indonesia is carried out using the Official Assessment system and the Self-Assessment system. In the Self-Assessment system, all tax obligations are fulfilled by the taxpayer, Fiskus only supervises through audit procedures. The implementation of tax collection with this system really requires taxpayer compliance so that it is necessary to monitor the taxpayer's compliance. This raises problems regarding how to monitor compliance with the payment of local taxes collected through the self-assessment system. This paper uses a normative research method with a statutory approach and a legal conceptual approach. This paper concludes that the supervision of taxpayer compliance in paying taxes with a self-assessment system is carried out by examining taxpayers. The authority of the regional head to conduct audits and the obligation of taxpayers to cooperate in undergoing the examination is regulated in Article 170 of the Regional Tax and Retribution Act. The results of the tax audit are recorded in the audit report. Enforcement of regional tax law against taxpayers who do not comply begins with submitting a warning letter, if the warning letter is not heeded, it will be subject to administrative sanctions and criminal sanctions.

scholarly journals Tinjauan Teoritis Efektivitas Pemeriksaan Pajak di Indonesia

2019 ◽  
Vol 11 (1) ◽  
pp. 37-58
Author(s):  
Setiadi Alim Lim ◽  
Lilik Indrawati
Keyword(s):  
Audit Quality ◽  
Tax Compliance ◽  
Organizational Factors ◽  
Assessment System ◽  
The Self ◽  
Comparative Approach ◽  
Management Support ◽  
Self Assessment ◽  
Tax Collection ◽  
Tax Audit

Each country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The  effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%.

PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Analysis Tool ◽  
Self Assessment ◽  
Independent Variables ◽  
Tax Payers ◽  
Positive Effect

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak

scholarly journals IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Grefis Karaseran ◽  
Fanda Rundengan
Keyword(s):  
Research Method ◽  
Vital Role ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Descriptive Research ◽  
The Past ◽  
Administrative Supervision ◽  
Directorate General ◽  
Tax Audit

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

scholarly journals Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures

2020 ◽  
Vol 9 (11) ◽  
pp. e36791110105
Author(s):  
Muhammad Naufal Arifiyanto ◽  
I Nyoman Nurjaya ◽  
Tunggul Anshari Setia Negara ◽  
Bambang Sugiri
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
A Value ◽  
Directorate General ◽  
Tax Deductions ◽  
Administrative Sanctions

At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.

scholarly journals Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang

2018 ◽  
Vol 7 (2) ◽  
pp. 118
Author(s):  
Andi Wijayanto
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Assessment System ◽  
The Self ◽  
Research Approach ◽  
Self Assessment ◽  
Future Studies

This study was conducted to analyze the performance of the service of tax authorities, Taxation Services and Tax Compliance of taxpayers and the influence tax authorities Services and Taxation Services to the personal taxpayer compliance in Semarang District. The study using a survey research approach. The population in this study were all individual taxpayers in the district of Semarang. Sampling method using judgment sampling with a sample of 100 taxpayers. Methods of data collection using questionnaires, interviews, and documentation. Data analysis using multiple linear regression analysis. The study concluded that: (a) variable of tax authorities service had no significant effect on the variable Taxpayer Compliance; (b) Taxation Services has positive and significant effect on Taxpayer Compliance; (c) variable service of tax authorities and Taxation Services simultaneously have significant effect on Taxpayer Compliance. The research suggestions: (a) taxation socialization should be increased so that all taxpayers know that they have choices and ease to report SPT; (b) Tax Officer must more Proactive and communicative to the taxpayers; (c) rewards and punishments apply to the taxpayer in accordance with the legislation in force; (d) variable service of tax authorities and Taxation Service has simultaneously contributed influences on taxpayer compliance is relatively small at only 16.7 percent. It is therefore recommended for future studies to examine several other factors, such as the understanding of the self-assessment system, education level, income level, tax penalties, or because of attitudes, subjective norms, and perceived behavioral control.Penelitian ini dilakukan dengan tujuan untuk menganalisis kinerja Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak serta pengaruh Pelayanan Fiskus dan Pelayanan Perpajakan Wajib Pajak terhadap kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang. Penelitian menggunakan pendekatan survey. Populasi dalam penelitian ini adalah seluruh WP Orang Pribadi (OP) di Kabupaten Semarang. Metode penarikan sampel dilakukan dengan teknik judgement Sampling dengan jumlah sampel 100 WP. Metode pengumpulan data menggunakan Kuesioner, Wawancara, dan Dokumentasi. Analisis menggunakan analisis regresi linier berganda. Penelitian menyimpulkan bahwa: (a) Pelayanan Fiskus tidak berpengaruh signifikan terhadap variabel Kepatuhan WP; (b) Pelayanan Perpajakan berpengaruh positif dan signifikan terhadap variabel Kepatuhan WP; (c) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan berpengaruh signifikan terhadap Kepatuhan WP. Saran-saran penelitian: (a) Sosialisasi media penyampaian SPT dan penyuluhan perpajakan harus ditingkatkan agar semua WP mengetahui bahwa mereka memiliki pilihan-pilihan dan kemudahan dalam menyampaikan SPT; (b) Petugas Pajak harus Lebih Proaktif dan Komunikatif kepada para WP; (c) menerapkan reward dan punishment kepada WP sesuai dengan peraturan perundang-undangan yang berlaku; (d) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan memiliki kontribusi pengaruh terhadap kepatuhan WP yang terbilang kecil yaitu hanya 16,7 persen. Oleh karena itu bagi penelitian selanjutnya disarankan untuk meneliti beberapa faktor lain, misalnya adalah pemahaman terhadap sistem self assessment, tingkat pendidikan, tingkat penghasilan, sanksi perpajakan, atau karena faktor sikap, norma subyektif, dan kontrol perilaku yang dipersepsikan.

scholarly journals Determinants of Tax Compliance Behaviour under the Self-Assessment Scheme in Nigeria

2019 ◽  
Vol 8 (2) ◽  
pp. 13
Author(s):  
John Obiora Anyaduba ◽  
Timothy Oboh
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
The Self ◽  
Self Assessment ◽  
North Central ◽  
South West ◽  
Tax Audit ◽  
Edo State ◽  
Compliance Behaviour ◽  
Behaviour Data

This study examined the determinants of tax compliance behaviour under the self-assessment scheme in Nigeria. A non-random stratified sampling technique was used to evaluate taxpayer behaviour. Data was also gathered using questionnaire from three of the six geopolitical zones in Nigeria, namely South-South, South-West and North central zones respectively. The specific locations were Edo state, Lagos state, and Federal Capital Territory, Abuja resulting in 550 respondents which were analysed. The results showed that tax audit and awareness of offences and penalties had a positive and significant impact on tax compliance behaviour under the self-assessment scheme in Nigeria. Simplicity of tax administration and returns, tax knowledge and taxpayers’ integrity had a positive but not significant impact on tax compliance behaviour under the self-assessment scheme in Nigeria. The study recommends that the tax authorities should enhance the capacity of tax audit and ensure that there are sufficient tax officials to facilitate tax audit exercise, create greater awareness of the various offences and penalties through the mass media and undertake an upward review of extant penalties.

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