scholarly journals Inclusion of BUMDesa Tax Awareness with Mina Agrowisata in The Self-Assessment System

2021 ◽  
Vol 1 (2) ◽  
pp. 30-35
Author(s):  
Asih Machfuzhoh ◽  
Intan Puspanita ◽  
Refi Pratiwi
Keyword(s):  
Assessment System ◽  
The Self ◽  
Economic Independence ◽  
Corporate Tax ◽  
Government Programs ◽  
Self Assessment ◽  
Tourist Destinations ◽  
The Government ◽  
Operational Activities

The excellent potential that can be developed in villages rich in agricultural or plantation products is village agrotourism. This is one of the most popular tourist destinations. Agrotourism has the potential to be developed into superior tourism and only needs to be developed into a place for tourists to visit. Agrotourism can also involve multiple landowners and communities. Apart from strengthening the independent economy, the government hopes that with economic independence managed by BUmdesa, it will become one of the state's income, through taxes. Many do not understand how the tax treatment of BUM DES BUMDes is an entity in the form of a business entity formed from separated village assets as is the case with BUMN and BUMD. During that time, we know that government programs are not taxed. However, if we understand the explanation of the tax object which can be interpreted as a transaction (usually a source of income) which according to tax regulations is classified as a transaction that must be taxed. Income from a foundation derived from donations and grants is not an object of taxation. BUMDes has operational activities which from these activities can generate profits. Thus, BUMDes has met the requirements as a tax object. Therefore, the tax imposition for BUMDes is corporate tax.   Keywords: Village Owned Enterprises, Understanding, Tax Awareness,

scholarly journals FILOSOFI "TRI KAYA PARISUDHA" DALAM PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WP ORANG PRIBADI UMKM DAN PEKERJAAN BEBAS

2021 ◽  
pp. 91
Author(s):  
Ni Putu Ayu Siska Wulantari ◽  
I Made Endra Lesmana Putra ◽  
Luh Putu Virra Indah Perdanawati
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Assessment System ◽  
Descriptive Statistics ◽  
The Self ◽  
Self Assessment ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
The Government ◽  
Independent Work

Corona Virus Desease impacts all sectors and all levels of society without exception. This also has an impact on State revenues. As we know, the government enforces a Self Assessment System in its tax collection. The weakness of the self assessment system is that the taxpayer calculates, pays and reports taxes, in practice it is difficult to run as expected or even misused. The purpose of this study is to prove empirically that Tri Kaya Parisudha as a moderator of the influence of the Self Assessment System on the compliance of individual taxpayers who carry out business activities and independent work in Bali Province. Collecting data in this study using a questionnaire. The analysis technique used in this research is descriptive statistics and hypothesis testing using moderate regression analysis techniques. The conclusion of this study is that Tri Kaya parisudha does not moderate the effect of the implementation of self-assessment system on taxpayer compliance. Thinking and doing good during a pandemic cannot be used as a reference to make taxpayers obey. The difficulty of the community's economy can be a contributing factor. They tend to fulfill their basic needs first, then later they will be used to fulfill their tax obligations

scholarly journals Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi

2021 ◽  
Vol 2 (3) ◽  
pp. 209-221
Author(s):  
Dwikora Harjo ◽  
Novianita Rulandari ◽  
Aprilia Alfani ◽  
Raveedhan Syachlin
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Rate ◽  
Descriptive Research ◽  
The Government ◽  
Medium Enterprises

The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.

scholarly journals KE (TIDAK) PATUHAN WAJIB PAJAK: POTRET SELF ASSESSMENT SYSTEM

2017 ◽  
Vol 20 (3) ◽  
pp. 280
Author(s):  
Erlina Diamastuti
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax System ◽  
Key Informant ◽  
The Government ◽  
Tax Payers

This study aims to interpretation the behavior of tax payers in carrying out his tax liability.x As we all know the tax system in Indonesia adheres to the self assessment system. In this system the government entrust all calculation, payment and reporting of tax payable on tax payers. As a result of various behaviors appear to express this practice of self assessment system The study used a non-positivistic with decriptive approche to observe phenomena that exist in the practice of taxation. The main source of data in this study are the words and actions derived from key informant as much as 5 of the 20 informants. The results of this study show that the first, self-assessment system led to the emergence of behavioral tax avoidance, tax evasion and tax arrearage. Second, self-assessment system requires an awareness not of necessity in creating a compliance and noncompliance WP led the government last act of hostage (Gijzeling)

scholarly journals DAMPAK PENERAPAN TRANSAKSI E-COMMERCE MELALUI PEMUNGUTAN PAJAK PENGHASILAN (PPh)

2021 ◽  
Vol 16 (1) ◽  
pp. 29
Author(s):  
Neneng Sri Suprihatin ◽  
Mukhlisah Afriyanti
Keyword(s):  
Income Tax ◽  
Sampling Method ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Collection ◽  
Business People ◽  
Observation Methods ◽  
System Method ◽  
The Government

 .This study aims to analyze the implementation of income tax collection (PPh) on e-commerce transactions at KPP Pratama Pandeglang. as well as what obstacles are experienced in implementing Taxation on e-commerce transactions. The study was conducted using descriptive qualitative methods. The population of the study was 180,896, and 60 samples were taken, using the purposive sampling method. Data collected by questionnaire and observation methods, analyzed in detail. The results of the study can be concluded that: 1) Tax collection uses the Self Assessment System method, 2) Constraints in e-commerce tax collection are the e-commerce business people who have not been maximized, socialization has not been done thoroughly and e-commerce transactions that are difficult in the detection of a form of business which has its own problem, namely the difficulty of the government to establish clear and fair tax regulations.

scholarly journals ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Trianita Putri ◽  
David P. E. Saerang ◽  
Novi S. Budiarso
Keyword(s):  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Laws ◽  
The Government ◽  
The City ◽  
Laws And Regulations

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).

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 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 The The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District, Indonesia

2019 ◽  
Vol 7 (1) ◽  
pp. 1270-1282
Author(s):  
VICTOR CORNELIS SINAGA ◽  
JUDITH T. GALLENA SINAGA
Keyword(s):  
Economic Development ◽  
Significant Influence ◽  
Tax Compliance ◽  
Assessment System ◽  
Exploratory Research ◽  
Self Assessment ◽  
West Java ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises

INTRODUCTION: Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia.  To support its economic development, the government is obliged to generate revenue.  In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations.  Most of the SMEs are compliant while some are not that aware of it because of lack of socialization.  The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance.   METHOD:  This study focused on SMEs in Lembang, West Java, Indonesia.  It was exploratory research based on data were gathered from West Java Regency Office.  Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244.   RESULTS: The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance.         DISCUSSION AND RECOMMENDATION: Implementation of self-assessment system has no significant influence on tax compliance.  There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices.  It lacks personnel to do the socialization.  The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency.   Implementation of the Self - Assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization.                Keywords:  SMEs, revenue, self-assessment, socialization, compliance      

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.

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