scholarly journals PEMUNGUTAN/PENYETORAN PAJAK TRANSAKSI BENDAHARA PENGELUARAN KANTOR “X” MENGGUNAKAN INTERNET BANKING

Jurnalku ◽  
2021 ◽  
Vol 1 (2) ◽  
pp. 85-93
Author(s):  
Joko Sumantri ◽  
Fadhil Muhammad Hartomo
Keyword(s):  
Value Added ◽  
Internet Banking ◽  
Fiscal Year ◽  
Value Added Tax ◽  
Tax Collection ◽  
Keywords Internet ◽  
System Errors

This study aims to determine the implementation of the tasks performed by the Expenditure Treasure of “X” Office in collecting and depositing taxes using Internet Banking and the constraints experienced. By using an exploratory method, it is known that the Expenditure Treasure of “X” Office has carried out his duties in accordance with the applicable regulations. However, during the research, it was found that there was a time when the tax collection on VAT (Value Added Tax) carried out by the Expenditure Treasure of “X” Office according to PMK Number 231/PMK.03/2019 was not implemented on time. The imposition of VAT on purchases of goods above Rp2,000,000 (two million rupiah) was implemented in June 2020 which should have started April 1, 2020. Meanwhile, in carrying out the task of depositing taxes by the Expenditure Treasure of “X” Office, server down problems and system errors still often occur at the beginning of the month and towards the end of the fiscal year. Keywords : Internet Banking, exploratory, Expenditure Treasure of “X” Office, tax payment

scholarly journals PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI

2007 ◽  
Vol 7 (1) ◽  
pp. 83
Author(s):  
Herman ,
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Income Tax ◽  
Government Expenditure ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Economy Growth ◽  
Test Result ◽  
Is Value

<p class="Style1">The purpose of this research is to find out the effect of economy growth toward tax collection, especially income tax andiralue added tax. The data covered from 1985 until 2005. Some variables included in this researdi such as: consumption, investment, government expenditure and import, and dependent variable is value added tax and income tax collection. The analyzing tools which used are nonnallytest, analyzing of variance, and goodness of fitand t-test. Result of analysis finds that the economy growth has significant effect to the income tax collection and value added tax collection.</p><p class="Style1">Keywords: Economic Growth, Gross Domestic Product, Income Tax, and Value Added Tax</p>

scholarly journals Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Public Facilities ◽  
State Revenue ◽  
Tax Laws ◽  
Direct Compensation ◽  
Directorate General ◽  
The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

scholarly journals Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat)

2018 ◽  
Vol 6 (1) ◽  
pp. 1205
Author(s):  
Yeniwati Yeniwati ◽  
Nayang Helmayunita ◽  
Nurzi Sebrina
Keyword(s):  
Local Government ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Government Organization ◽  
Tax Laws

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

scholarly journals GST & Evolution of Tax System in India

2017 ◽  
Vol 7 (1) ◽  
pp. 65
Author(s):  
Jasmine V.M.
Keyword(s):  
Tax Reform ◽  
Value Added ◽  
Collection System ◽  
Value Added Tax ◽  
Simple Manner ◽  
Tax Collection ◽  
Tax System ◽  
Cascading Effect ◽  
Development Structure ◽  
Taxation System

<em>Goods and Service Tax (GST) is a new tax-reform that India going to experience from July 1st 2017. GST is a comprehensive tax collection system which will subsume many direct as well as indirect taxes. Currently we have Value Added Tax system for collecting indirect tax by the states. It has been introduced as indirect value added tax into Indian Taxation system from 01st April 2005. Approximately 193 countries in the world employed VAT. In order to give uniformity in tax collection and to avoid cascading effect of tax GST has been studied and going implement throughout the country. In this context this paper is an attempt to understand historical development, structure of Indian Taxation system, working, features, Impacts of GST in a simple manner .This paper concludes with some suggestions which will be helpful for smooth implementation of GST.</em>

scholarly journals Tinjauan Komparatif atas Pemungutan Pajak Parkir Sebagai Salah Satu Obyek Pajak Kabupaten/Kota Dengan Beberapa Jenis Pajak Pusat

2018 ◽  
Vol 1 (2) ◽  
pp. 103-105
Author(s):  
Nabitatus Sa'adah
Keyword(s):  
Qualitative Analysis ◽  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Value Added Tax ◽  
Legal Research ◽  
Tax Collection

This study aims to know tax collection tax as one of the object of tax district/city with some type of tax center. The research method used in this research is normative legal research using qualitative analysis. The results showed that the Tax Income Tax Income Tax (PPh) and Value Added Tax (VAT) no the same effect. Keywords: Local Tax, Central Tax, Tax Object, Tax Collection

scholarly journals TAXES TO DIGITAL BUSINESS IN MEXICO

2021 ◽  
Vol 33 (1) ◽  
pp. 245-255
Author(s):  
Germán Martínez-Prats
Keyword(s):  
Gross Domestic Product ◽  
Public Spending ◽  
Value Added ◽  
Domestic Product ◽  
Value Added Tax ◽  
Tax Collection ◽  
The Creation ◽  
Lodging Services

Tax collection is the pillar of public spending, which affects the execution of programs for the development of the country without the creation of new taxes, in accordance with this, in September 2019, was presented within the Package Fiscal 2020 the proposal to regularize the collection of value-added tax on products and services marketed online.In recent years, this type of trade has grown exponentially, representing 4.6% of Mexico’s gross domestic product, the tax referred to was already provided under our legislation, however, it was not Effectively regularized, the tax package proposal includes taxing services and goods, that is, platforms such as UBER, NETFLIX, UBER EATS, as well as those that offer lodging services in Mexico, are subject to the tax indicated. The purpose of this investigation is to determine the benefits and cons with respect to the aforementioned proposal, through the review of similar taxes in other countries, in order to analyze the behavior and contrast with the reform of said tax

scholarly journals STATE VALUE-ADDED TAX COLLECTION EFFICIENCY IN BRAZIL

2019 ◽  
Vol 12 (3) ◽  
pp. 022-038
Author(s):  
Otavio Gomes Cabello ◽  
Luiz Eduardo Gaio ◽  
Amaury Jose Rezende
Keyword(s):  
Collection Efficiency ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection
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