scholarly journals Analysis of Tax Structure Performance and its Ratio in Indonesia

2021 ◽  
pp. 1-11
Author(s):  
Amri Amir ◽  
Adi Bhakti ◽  
. Junaidi ◽  
Syahmardi Yacob
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Luxury Goods ◽  
Average Value ◽  
Tax Revenues ◽  
Tax Ratios

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

Pengaruh Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Kosambi

2013 ◽  
Vol 5 (1) ◽  
pp. 1-18
Author(s):  
Anastasia Meiliawati
Keyword(s):  
Significant Influence ◽  
Income Tax ◽  
Sampling Method ◽  
Value Added ◽  
Secondary Data ◽  
Sales Tax ◽  
Tax Revenue ◽  
Luxury Goods ◽  
Convenience Sampling

The role of taxes in National Revenue and Expenses Budget (APBN) continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax Revenue.  Object in this research is the Tax Service Office (Kantor Pelayanan Pajak) Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination,   Realization of Tax Arrears Disbursement, Amount  of Tax Arrears; Realization and Target of Tax Revenue for Income Tax (Pajak Penghasilan), Value Added Taxes (Pajak Pertambahan Nilai) / Sales Tax on Luxury Goods (Pajak Penjualan atas Barang Mewah) issued by the Tax Service Office  Pratama Kosambi.  The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue. Keywords: Tax Billing, Tax Examination, Tax Revenue

PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK

2019 ◽  
Vol 8 (01) ◽  
pp. 115
Author(s):  
Waluyo .
Keyword(s):  
Significant Influence ◽  
Income Tax ◽  
Sampling Method ◽  
Value Added ◽  
Secondary Data ◽  
Sales Tax ◽  
Tax Revenue ◽  
Luxury Goods ◽  
Convenience Sampling

The role of taxes in National Revenue and Expenses Budget  continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax RevenueObject in this research is the Tax Service Office Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination,   Realization of Tax Arrears Disbursement, Amount  of Tax Arrears; Realization and Target of Tax Revenue for Income Tax, Value Added Taxes and / Sales Tax on Luxury Goods issued by the Tax Service Office.The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue.Keywords: Tax Examination, Tax Billing, Tax Revenue 

scholarly journals Tax Revenue, Tax Reform and Government Expenditure: The Case of Nigerian Economy (1994 – 2017)

2020 ◽  
pp. 1-12
Author(s):  
Chinedu Jonathan Ndubuisi ◽  
Onyekachi Louis Ezeokwelume ◽  
Ruth Onyinyechi Maduka
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Government Expenditure ◽  
Value Added ◽  
Series Data ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Reforms ◽  
Level Of Significance ◽  
Excise Duties

The objective of this study is to empirically investigate the effect of tax revenue and years tax reforms on government expenditure in Nigerian. Tax revenue were explained using custom and excise duties, company income tax, value-added tax and tax reforms explained by the years in which reforms took place measured by dummy variables as proxies. In conducting this research, an annual time series data from central bank statistical bulletins and Federal Inland revenue Service of Nigeria spanning from 1994-2017 were employed. The data were tested for stationarity using the Augmented Dicker-Fuller Unit Root Test and found stationary at first difference. The Johansen co-integration test was also conducted and showed that the variables are co-integrated at the 5% level, which implied that there is a long-run relationship between the variables in the model. The presence of co-integration spurred the use of vector error correction model and VEC granger causality to determine the effects and decision for the study objective. Findings revealed that Customs and Excise Duties has positive (3.96) and significant (-8.38) impact on government expenditure at 5% level of significance (t=8.38>1.96), Company Income Tax has negative (-1.25) and significant (2.98) impact on government expenditure at 5% level of significance (t=2.98>1.96), Value added tax has positive (8.54) and significant (3.90) impact on government expenditure at 5% level of significance (t=3.90>1.96) and Tax reforms periods has negative(-3.52E+12) and significant (8.39) impact on government expenditure at 5% level of significance (t=8.39>1.96). The study thus concluded that tax revenue and tax reforms significantly affect the Nigerian economy with the direction of causation running from government revenue to government expenditure, supporting the revenue-spend or tax-spend hypothesis.  It was recommended while seeking to increase its revenue base via tax should also increase their expenditure profile to create a balance with the tax revenue and every other tax reform should be geared towards this balance.

Trends in Collection of Value Added Tax in West Bengal: A Commentary

2016 ◽  
Vol 5 (2) ◽  
pp. 238-248
Author(s):  
H. K. Dwivedi ◽  
Sudip Kumar Sinha
Keyword(s):  
State Government ◽  
West Bengal ◽  
Value Added ◽  
Jel Classification ◽  
Sales Tax ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Base ◽  
Explanatory Variables ◽  
National Economic

As per constitutional provisions of Indian federal finance, value added tax (VAT) (and sales tax) is the main source of revenue for the state government. Value added tax (including sales tax) collected by the Directorate of Commercial Taxes, West Bengal, accounts for approximately 62 per cent of state’s own tax revenue (SOTR). Studies on collection of taxes suggest that revenue from all taxes not only depends directly on the nature and growth of the tax base but depends also on other factors such as economic reforms, global and national economic condition and tax effort of the tax collecting department. The motivation of this article is to try to analyze the nature of the trends in collection of VAT in West Bengal during recent years and to find out the effect of different explanatory variables on collection of VAT. JEL Classification: H26, H71, H3

scholarly journals Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II

2018 ◽  
Vol 3 (2) ◽  
pp. 190-201
Author(s):  
Mienati Somya Lasmana ◽  
Reni Eka Isyatir Rodhiyah
Keyword(s):  
Income Tax ◽  
Design Methodology ◽  
Value Added ◽  
Sales Tax ◽  
Comparison Analysis ◽  
Value Added Tax ◽  
Content Type ◽  
Taxable Income ◽  
Analysis Technique

Purpose The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM). Design/methodology/approach Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II. Findings The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased. Originality/value Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.

ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA

INFO ARTHA ◽  
2017 ◽  
Vol 3 ◽  
pp. 170-191
Author(s):  
NFN Nurhidayati
Keyword(s):  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Public Expenditures ◽  
Tax Rates ◽  
Tax Base ◽  
Luxury Goods ◽  
State Revenue ◽  
The Government ◽  
Is Value

Tax revenue is the most important source of state revenue nowadays. One of the largest sources of tax revenue is Value Added Tax (VAT) and Sales Tax on Luxury Goods. Tax buoyancy and elasticity is a common measure employed to estimate tax revenue productivity. Concept of elasticity is used to determine the level of responsiveness of automatic (built-in) of tax revenue to the tax base. While the concept of buoyancy is useful to know responsiveness of tax revenue, both to the tax base and to changes in policy. By using the Divisia index during 1984 to 2012, this research specifies that the coefficients of buoyancy and elasticity are 0.99 and 0.82 respectively. It shows that the PPN / PPnBM (VAT and Sales Tax on Luxury Goods) relatively unitary buoyant, but less elastic to the tax base. While using the basis of sectoral GDP from 2005 to 2012, VAT revenues also inelastic with respect to the development of the tax base with a coefficient of 0.632 and a buoyant relative to GDP overall with a coefficient of 1.076. Inelastic tax system forces governments to continuously make discretionary changes, either in the tax bases or in the tax rates or both, in order to be able to keep up with increasing public expenditures. Moreover, the point elasticity indicates that manufacturing and mining sectors are fluctuating as the VAT key sector and the trade sector are relatively stable and buoyant. Therefore, the government needs to review the policies of both the base and the VAT structure, in particular for the manufacturing and the mining sector. 

scholarly journals FISCAL EFFECTIVENESS ASSESSMENT OF THE BUDGET-GENERATING TAXES IN UKRAINE

2021 ◽  
pp. 66-78
Author(s):  
Olha ZAMASLO ◽  
Maksym KOBYLNYK
Keyword(s):  
Correlation Analysis ◽  
Income Tax ◽  
Value Added ◽  
Corporate Income Tax ◽  
Capital Investments ◽  
Value Added Tax ◽  
Excise Tax ◽  
Tax Revenues ◽  
Macroeconomic Indicators ◽  
Business Entities

Introduction. A significant share of tax revenues in the revenue part structure of the Consolidated budget of Ukraine forms the grounds for assessing the economic efficiency of established taxes in order to make managerial decisions in the budget and tax management field at the macro level. Therefore, it is important to analyse the fiscal effectiveness indicators of taxes that form the tax revenues majority to the budgets of Ukraine, as well as to identify socio-economic factors that affect the size of such revenues. The purpose of the article is to analyse the fiscal effectiveness indicators of budget-generating taxes, to perform a correlation analysis of the tax revenues dependence on macroeconomic indicators and substantiate ways to increase the tax revenues sources to budgets of different levels. Results. The scientists’ approaches to the definition of the essence of the category “fiscal efficiency” were considered as well as was monitored the volume and structure of tax revenues to the Consolidated budget of Ukraine for 2015–2020. The factors of fiscal effectiveness were investigated and its assessment was carried out on the basis of data on the revenues of value added tax, personal income tax, excise tax and corporate income tax to the Consolidated budget using indicators of the fiscal significance of the tax in the budget, the fiscal significance of the tax in the state GDP and the ratio of the predicted and actual indicators of tax revenues. It was performed a correlation analysis of budget-forming taxes with macroeconomic indicators, as a result of which close relationship has been determined between the number of introduced types of innovative products and the volume of value-added tax revenues of goods (work and services) produced in Ukraine; the volume of revenues from corporate income tax and capital investments made by business entities, as well as between the volume of revenues from excise tax and the number of unemployed population in Ukraine. Based on the results of the investigation, there were proposed and substantiated the ways of tax reforms and directions of government measures to increase tax revenues.

scholarly journals KONTRIBUSI, EFEKTIVITAS, EFISIENSI, DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PERTAMBAHAN NILAI

2015 ◽  
Vol 15 (1) ◽  
pp. 35
Author(s):  
M. Syarif Mulyadi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Least Square ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Base ◽  
Tax Rate ◽  
Point Increase ◽  
Exemption Policy ◽  
Negative Effect

This paper examines the contribution, the effectiveness, and the efficiency of value added tax (VAT) revenue.lt also investigates the variables affecting the value added tax revenue. Using the ratio of VAT revenue to total government expenditures as the measurement of the contribution shows that VAT revenue contribution is 33 percent in average lower than income tax revenue contribution. Meanwhile the effectiveness of VAT is around 3,5 percent, still below the income tax effectiveness. In addition, the c-efficiency ratio is 0.50 in average which means that every 1 point increase in VAT tax rate results in an increase in VAT revenue by 0,50 percent of GDP. Furthermore, using ordinary least square estimation, the VAT revenue is determined by tax base, regulations, and the exemption policy where household and government consumption as tax base have positive and significant effect on VAT whereas previous import has a negative effect on VAT revenue.

scholarly journals Measuring Government Tax Effort: Value Added Tax Elasticity and Buoyancy

2020 ◽  
Vol 2 (1) ◽  
pp. 20-30
Author(s):  
Hanafi Risdiawan ◽  
Nurhidayati Nurhidayati
Keyword(s):  
Linear Regression ◽  
Value Added ◽  
Variable Method ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Tax System ◽  
Revenue Growth ◽  
Dummy Variable ◽  
Coefficient Of Elasticity

Value Added Tax (VAT) elasticity and buoyancy calculations can help identify weaknesses in the tax structure and formulate better tax strategies. The concept of tax elasticity and buoyancy also produces estimates of the efficiency of the tax system, namely the ability to be able to mobilize tax revenue with or without changes in tax policy. In calculating tax buoyancy, this research used linear regression and dummy variable method was used to measure tax elasticity. Based on this study, VAT is inelastic but relatively buoyant. The coefficient of elasticity of VAT revenue is less than one. This explains that VAT revenue growth is not responsive to the growth of the tax base.Elastisitas dan bouyansi Pajak Pertambahan Nilai (PPN) dapat membantu mengidentifikasi kelemahan dalam struktur pajak dan merumuskan strategi pajak yang lebih baik. Konsep elastisitas dan daya apung pajak juga menghasilkan perkiraan efisiensi sistem pajak, yaitu kemampuan untuk dapat memobilisasi pendapatan pajak dengan atau tanpa perubahan kebijakan pajak. Dalam menghitung pajak apung, penelitian ini menggunakan regresi linier. dan Metode variabel dummy digunakan untuk mengukur elastisitas pajak. Berdasarkan penelitian ini, PPN tidak elastis tetapi relatif ringan. Koefisien elastisitas pendapatan PPN kurang dari satu. Ini menjelaskan bahwa pertumbuhan pendapatan PPN tidak responsif terhadap pertumbuhan basis pajak

India’s Transition from State Level Sales Tax to Value Added Tax (VAT)

2014 ◽  
Vol 1 (1) ◽  
Author(s):  
Vandana Jain
Keyword(s):  
Value Added ◽  
State Level ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Rates ◽  
Value Added Tax ◽  
Commodity Taxation ◽  
Tax Reforms ◽  
Tax Regimes ◽  
Phase Out

An outstanding development in the sphere of State finances since Independence has been the precipitous growth in the relative revenue significance of sales tax levied under entry 54 of List II in the Seventh Schedule of the Constitution. It has grown considerably in depth and coverage, and forms the mainstay of States. tax revenue. Prior to tax reforms initiated in early 1990s, sales tax was characterised by a multiplicity of tax rates and exemptions, lack of uniformity across States, large number of exemptions and concessions, and differing procedures for tax collection. In mid-1990s, most states had agreed to phase out the incentive-related exemptions and implement floor rates of sales tax. As part of the nation-wide efforts to redesign commodity taxation and the implementation of CENVAT at the level of the Centre, many States have modified their sales tax regimes to launch a state level VAT under the scheme prepared by the Empowered Committee for this purpose. This paper explains and examines various problems associated with sales tax and its switch over to Value Added Tax (VAT) in recent years.

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