scholarly journals The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City

2021 ◽  
Vol 2 (4) ◽  
pp. 304-312
Author(s):  
Ambarwati Ambarwati ◽  
Indra Sumarna Sobari ◽  
Rudi Kristanto
Keyword(s):  
Significant Decline ◽  
Tax Revenue ◽  
Tax Rates ◽  
Compliance Level ◽  
Principle Of Justice ◽  
Directorate General ◽  
Data Source ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

Indonesia has recorded a total of 1,626,812 positive cases of covid 19, 44,172 people died, recovered 1,481,449 people (last update: April 22, 2021; data source www.Covid19.go.id). The outbreak of the coronavirus or Covid-19 that hit the whole world, Indonesia was also affected by changes in the economy becoming unstable, causing the wheels of business to be hampered or even some have stopped their activities for the next few days. The impact experienced by all taxpayers throughout the country is affected, at least it is enough to make activities in this country not conducive. The decline in the level of the Indonesian economy experienced a very significant decline. The government's policy in fighting this epidemic must be supported from all aspects and levels of society, in line with the government's policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in conditions of the Covid-19 pandemic This relaxation is provided for corporate taxpayers and individual taxpayers. The low tax revenue due to the impact of the Covid-19 pandemic is a consequence that the government must accept. This study is to find out whether there is an influence on understanding tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance with the annual SPT reporting of individual and corporate taxpayers. The Utilization of Information Technology significantly affects taxpayer compliance.

scholarly journals IMPLEMENTASI INSENTIF PAJAK UMKM DI ERA COVID-19 DI KECAMATAN GEDANGAN KABUPATEN SIDOARJO

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Alfi Huurin Iin ◽  
Septrian Jihan Aulia Fistabella ◽  
Adellia Nanda Savira ◽  
Kalvin Edo Wahyudi
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
Significant Decline ◽  
Point Of View ◽  
Economic Point ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

It is known that the people's economy has experienced a significant decline due to the Covid -19 Pandemic which has spread in various regions in Indonesia. From an economic point of view, we found that there was a decrease in income felt by UMKM actors, one of which was in the Gedangan Sub-District, Sidoarjo District which was caused by the Covid-19 pandemic. So that we are interested in examining how the efforts made by the Government through the Ministry of Finance regarding Final Income Tax Incentives to deal with the decline in income faced by UMKM’s. This study aims to determine how the implementation of the Final PPh Tax Incentive policy for UMKM’s during the current Covid-19 pandemic and to find out how the impact felt by UMKM’s regarding the Final Income Tax incentives issued by the Indonesian Minister of Finance. The method we use in this research is descriptive qualitative with data collection techniques using interviews and observations. The results of this study indicate that the tax incentive policy can not be felt by UMKM actors in Gedangan District, this is due to the lack of socialization provided, resulting in their lack of knowledge about this policy and what conditions they must have to get tax incentives issued by the Ministry of Finance.

scholarly journals DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

2014 ◽  
Vol 5 (2) ◽  
pp. 195
Author(s):  
Faiqotul Ilmia ◽  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Rates ◽  
Net Income ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

scholarly journals Tax forecasting as part of a macro financial controlling system: the case of Ukraine

2017 ◽  
pp. 0-0
Author(s):  
Tetiana Paientko ◽  
Kateryna Proskura
Keyword(s):  
Current System ◽  
Tax Planning ◽  
Planning System ◽  
Tax Revenue ◽  
Economic Agents ◽  
Controlling System ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

Tax forecasting as part of a macro financial controlling system: the case of Ukraine The current system of forecasting and tax planning in Ukraine is oriented to the needs of the government, its goal being to calculate the desired amounts of tax revenue. Fiscal authorities apply administrative pressure on businesses to implement tax plans. In Ukraine, tax forecasting is a process that is focused on achieving short-term goals without taking into account the impact of such actions on the future economic environment, therefore negatively affecting the quality of forecasts. The aim of this article is to justify the directions of tax forecasting improvement in the macro financial controlling system. Elements of tax forecasting and the planning system are examined. The main methods of tax forecasting that are applied by the Ministry of Finance of Ukraine are analyzed. The need to improve the methodology for tax fore-casting, taking into account the expectations of economic agents, is proved. Tools and criteria for effec-tive tax planning and forecasting in Ukraine for controlling bases are developed.

scholarly journals Analysis The Effectiveness Of Tax Relaxation Due To Covid-19 Pandemy On Indonesian Economic Defense

2020 ◽  
Vol 4 (1) ◽  
pp. 133-142
Author(s):  
Mutiara Hamdalah Munandar
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
The State ◽  
Assessment System ◽  
Self Assessment ◽  
Direct Compensation ◽  
Directorate General ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

The Act Number 28 of 2007 concerning General Provisions and Tax Procedures, it is explained that tax is a mandatory contribution to the state owed by individuals or entities that are forcing based on the law, with no direct compensation and is used for state purposes for the magnitude of people's prosperity. Indonesia began to impose taxes with a self assessment system or trust to calculate tax payable, pay off tax shortages, calculate taxes paid, and report to the Directorate General of Taxes themselves. On March 13, 2020, the Ministry of Finance said that income tax relaxation would be imposed. The government has issued Regulation of the Minister of Finance (PMK) number 23 / PMK.03 / 2020, regarding Tax Incentives for Taxpayers affected by Corona Virus. However, is this effective? What is the impact of this relaxation policy on Indonesia's economic defense? Keyword : Taxes, Tax Relaxation, Income, Economic Defense

scholarly journals Impact of Public Policy Shocks on Components of Aggregate Demand in Pakistan

2020 ◽  
pp. 95-111
Author(s):  
Saima Shafique ◽  
Muhammad Mansoor Ali ◽  
Saif Mujahid Shah
Keyword(s):  
Fiscal Policy ◽  
Aggregate Demand ◽  
Government Expenditure ◽  
Tax Revenue ◽  
Impulse Response Functions ◽  
Tax Rates ◽  
Policy Shocks ◽  
The Government ◽  
Tax Changes ◽  
The Impact

Fiscal policy has strong distributional effects as the alteration in tax rates and spending decisions cause different sectors of the economy to respond differently. Correct information about this reaction and understanding transmission mechanism is essential to create policies that can have development and growth effects. The study analyzed the impact of fiscal policy on disaggregated data of Pakistan in a SVAR setting. The analysis reveals an uneven distribution of fiscal policy shocks across different sectors of Pakistan with varying degrees of responsiveness. There is heterogeneity in the response of different sectors as well as components of aggregate demand in Pakistan to fiscal policy shocks as revealed in impulse response functions. It is results reveal that tax revenue shock generated a higher response in different sectors than the government expenditure shock conforming to the theoretical expectation that tax changes impact the agents faster than the expenditure decisions. This regressive behavior in Pakistan seems mostly due to higher spending on debt servicing and maintaining a large public sector with huge spending on pensions and social security networks.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals FISCAL INSTITUTIONS AND THE SIZE AND INTER-REGIONAL DISTRIBUTION OF PUBLIC REDISTRIBUTION

2018 ◽  
Vol 37 (1) ◽  
Author(s):  
Raul A Ponce-Rodriguez ◽  
Juan Medina-Guirado
Keyword(s):  
Fiscal Decentralization ◽  
Regional Distribution ◽  
Revenue Sharing ◽  
Tax Revenue ◽  
Fiscal Institutions ◽  
National Budget ◽  
Public Transfers ◽  
The Government ◽  
The Impact ◽  
Redistribute Income

Abstract Fiscal institutions, which are responsible for the delegation of tax and spending powers among different tiers of governments, are important determinants of the size and efficiency of public redistribution. In this paper we develop a comparative analysis of the impact of fiscal decentralization vis-à-vis tax revenue sharing on the government’s effort to redistribute income. The main findings are: first, the size of the national budget for public redistribution is the same under fiscal decentralization and tax revenue sharing. Second, different fiscal institutions lead to different regional distributions of public transfers. Third, when choosing between decentralization and tax revenue sharing, there is a tradeoff between the efficiency and the regional effort of the government to redistribute income. Resumen Las instituciones fiscales, que determinan la responsabilidad del diseño de impuestos y gasto entre los diferentes niveles de gobierno, son importantes determinantes del tamaño y eficiencia de la redistribución pública. En este artículo, se desarrolla un análisis comparativo del impacto en el esfuerzo del gobierno en redistribuir el ingreso, entre la descentralización fiscal en y una política de compartir el ingreso fiscal. Los principales resultados son: primero, el tamaño del presupuesto en redistribución es el mismo para una economía con descentralización o en la que se comparte el ingreso fiscal. Segundo, las instituciones fiscales implican una asignación diferente en la distribución regional de transferencias públicas. Tercero, al escoger entre descentralización y el compartir el ingreso fiscal, existe un intercambio entre la eficiencia y la distribución regional de las transferencias públicas.

scholarly journals Dampak Perkembangan Pariwisata Terhadap Kondisi Sosial Ekonomi Masyarakat Di Pulau Nusa Lembongan

2018 ◽  
Vol 6 (1) ◽  
pp. 177
Author(s):  
Budi Shantika ◽  
I Gusti Agung Oka Mahagangga
Keyword(s):  
Local Community ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Community Ownership ◽  
Data Source ◽  
The Government ◽  
Tourism Service ◽  
And Control ◽  
The Impact

This research was conducted based on the condition of the development of tourism on the island of Nusa Lembongan, aiming to find out the impact brought about by socio-economic conditions against the tourism society.This study uses qualitative and quantitative approach with mix method, the primary data source that are obtained by observations and direct interviews and secondary data. The sampling technique used was purposive sampling techniques and data analysis using the method of case study. This study shows tourism provides impact on society and the government on the island of Nusa Lembongan are seen from eight aspect among others : impact increasing of foreign exchange, impact toward local community income that increasing before tourism exist, impact toward higher prices than the real prices, impact toward employment for opportunity to local community, ownership and control of tourism accommodation, the distribution of benefits and advantage against indigenous village, development in general are seen from 4A tourism and government income of tax viewed from PHR. Advice can be given to government and businessman and tourism service on the island of Nusa Lembongan in the order of future improve the facilities, infrastructure supporting tourism, reinforce the rules on the division of the proceeds against the indigenous villages, improving access and employment for local community on the island of Nusa Lembongan.   Key Words              : Tourism, Nusa Lembongan Island, Impact

scholarly journals PENGARUH JUMLAH WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA TAMBORA

2020 ◽  
Vol 29 (1) ◽  
pp. 25
Author(s):  
MIRANDA TURUSAKA SAU
Keyword(s):  
Income Tax ◽  
Quantitative Data ◽  
Tax Revenue ◽  
Total Revenue ◽  
Tax Rate ◽  
Compliance Level ◽  
Directorate General ◽  
Income Tax Revenue

Directorate General of Taxation difficulties to achieve the target of tax revenue. A number of attempts were made. Through extra efforts, DJP will explore the potential tax revenue. According to Darmin Nasution, to raise the tax rate, the only way is with intensification and extensification. Factors that represent extensification and intensification are the number of taxpayers, number of tax inspection and taxpayer compliance level.The research aimed to find out whether the revenue of income tax at Tambora Tax Office Service influenced by the number of Corporation Taxpayers, number of tax inspection, and Taxpayer compliance level. The number of Corporation Taxpayers is measured by the number of effective corporation taxpayers. The number of tax inspection is measured by the number of legal products published. The Taxpayer Compliance level is measured from the ratio of the number of Corporation Monthly Tax Return act 25 reported on time with the number of effective corporation taxpayer. The Income Tax revenue is the total revenue of corporation income tax act 25.This study used multiple linier regression with quantitative data that obtained from Tambora Tax Service Office for the period of Januari 2010 untill Juni 2013. This research states that the number of Corporation Taxpayers, Taxpayer compliance level has an influence on the income tax revenue at Tambora Tax Office Service. While the number of tax inspection does not have an influence on the income tax revenue at Tambora Tax Office Service.

scholarly journals Impact of Value Added Tax to Enugu’s Economy

2021 ◽  
Vol 8 (11) ◽  
pp. 278-287
Author(s):  
MARIA LUISA GONZALES ◽  
FRIDAY ODE
Keyword(s):  
Value Added ◽  
The Philippines ◽  
Tax Revenue ◽  
Business Organizations ◽  
Value Added Tax ◽  
Goods And Services ◽  
Descriptive Research ◽  
Significant Relationships ◽  
The Government ◽  
The Impact

ABSTRACT           Value-added tax is everywhere; it is in the most of goods and services we purchase. Take for instance; when we go to the salon to get our hair done, when we gas up our car, vat is also included in what we pay.  In the Philippines, the value-added tax is a form of sales tax. It is a tax on the consumption levied on the sale, barter exchange, or lease of goods, properties, and services in the Philippines, and on importation of goods into the country, it is an indirect tax that may be shifted or passed into the buyer transferring lease of goods, properties or services. While in Nigeria, VAT is a Federal Government Tax that is administered using the existing machinery of the Federal Inland Revenue Services (FIRS). This study assessed the impact of value-added tax on Enugu Nigeria’s Economy, specifically to Government, Business Organizations, and Consumers, the problems identified, significant relationships, and the solutions recommended. The findings revealed that VAT has a significant impact on business organizations and consumers but positively on the part of the government. Recommendation for the improvement is for the consumer with low average earnings should be exempted in paying the VAT provided however, criteria must be set to exempt them in VAT. Keyword: Social Sciences, Impact, Value added Tax, Revenue, descriptive research design, Philippines

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