STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

Tax aggressiveness and the proportion of quantitative information in income tax footnotes

Purpose This paper aims to analyse the determinants of the proportion of quantitative data in financial statement footnote disclosures. Quantitative data represents “hard” information and has been considered to be more persuasive than qualitative data. The primary focus is on income tax footnotes because revenue agents use them as a reference in tax audits, and citizen groups use them to analyse tax inequalities. This study posits that firms with lower effective tax rates (“tax aggressive” firms) disclose less quantitative data in their income tax footnotes. Design/methodology/approach The multivariate analysis uses data from the contents of income tax footnotes extracted from 10-K filings in eXtensible Business Reporting Language (XBRL). It uses the alphanumeric characters identified in the income tax footnotes to calculate the proportion of quantitative data relative to the entire footnote disclosure as the dependent variable in a multivariate regression analysis. Findings The findings show that firms which avoid more taxes disclose less quantitative data in income tax footnotes after controlling for the readability of the income tax footnotes and the entire annual report. Therefore, firms seem to reduce the publication of measurable data accessible to revenue agencies and citizen groups. Originality/value This analysis provides evidence that firms weigh the financial reporting requirements and tax audit risks when they disclose quantitative income tax data. Also, it supports the Financial Accounting Standards Board’s (FASB’s) proposal to require more disaggregated income tax disclosure. To the researcher’s knowledge, this is the first analysis that focuses on the determinants of disclosing quantitative data in income tax footnotes.

PENGARUH KUALITAS PELAYANAN APARATUR SIPIL NEGARA TERHADAP KEPUASAN MASYARAKAT ATAS PENGELOLAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN PADA BADAN PENDAPATAN DAERAH KABUPATEN KARAWANG

The purpose of this study was to determine the effect of service quality variables, on community satisfaction with land and building tax management in rural and urban areas in regional revenue agencies in Karawang district. The methodology used in this study uses a quantitative approach with an explanatory type to answer hypotheses, with data analysis techniques using simple linear regression statistical tests. The results of the analysis show that there is an influence between service quality and community satisfaction based on results based on results (R) of 0.672, so this situation indicates a strong and significant positive (relationship) / influence between the personnel service quality variable on the Community Satisfaction variable based on the assessment criteria criteria and The coefficient of determination (R2) is 0.452, for the level of Community Satisfaction with the Service Quality of State Civil Servants in the Management of PBB P2 at the Regional Revenue Agency of Karawang Regency, based on the Community Satisfaction Survey it is included in category B, namely Good with a conversion value of 76.67, while the elements Services that fall into the awake category are service time, fees / rates, executive competence, executor behavior, complaint handling, and input, while what needs to be improved are requirements, systems, procedures and procedures, product specifications for the type of service and facilities and infrastructure.

STANDAR PELAYANAN PUBLIK DI ERA TRANSISI NEW NORMAL

Abstrak: Perubahan nomenklatur Badan Pelayanan Pajak Daerah menjadi Badan Pendapatan Daerah Kota Malang di awal tahun 2020, menyebabkan bertambahnya beban kerja yang harus dijalankan. Begitu pula saat pandemi covid-19 muncul membuat Bapenda harus baradaptasi dengan tatanan normal baru. Dimana Bapenda harus memberikan pelayanan terbaik dengan tetap mematuhi protokol kesehatan yang ada. Peneliti menggunakan pendekatan kualitatif dengan teknik pengambilan data melalui wawancara, observasi dan dokumentasi. Keabsahan data menggunakan triangulasi sumber. Hasil penelitian menunjukkan bahwa Bapenda Kota malang telah menjalankan standart pelayanan dengan menggunakan protokol kesehatan. Upaya yang dilakukan adalah dengan mengurangi jumlah pegawai yang bertugas di loket pelayanan, mengalihkan pelayanan pelaporan serta konsultasi pajak melalui online, masyarakat dibebaskan dari biaya dalam mengakses pelayanan, menyediakan informasi produk layanan dalam bentuk buku atau menanyakan langsung kepada petugas yang ada di ruang tunggu, pemenuhan sarana dan prasarana pelayanan sesuai protokol kesehatan serta menempatkan petugas di lokat pelayanan sesuai dengan kompetensi yang dimiliki. Sedangkan kendala yang dihadapi adalah kesadaran wajib pajak yang membutuhkan pelayanan untuk mematuhi protokol kesehatan.Kata Kunci: Standart Pelayanan; Manajemen Pelayanan; New NormalAbstract: Changing the nomenclature of the Regional Tax Service Agency to become the Regional Revenue Agencies of Malang City in early 2020 caused increasing in the workload that must be carried out. So as, when the Covid-19 pandemic emerged, Bapenda had to adapt to the new normal order. Bapenda must provide the best service while adhering to existing health protocols. Researchers used a qualitative approach with data collection techniques through interviews, observation and documentation. Data validity used source triangulation. The results showed that Bapenda of Malang City had implemented service standards by using health protocols. Efforts are being made to reduce the number of employees on duty at service counters, divert reporting services and tax consultation via online, the public is exempted from fees in accessing services, providing service product information in book form or asking directly to officers in the waiting room, fulfillment service facilities and infrastructure according to health protocols and placing officers at service locations according to their competencies. Meanwhile, the obstacle faced is the awareness of taxpayers who need services to comply with health protocols.Keywords: Service Standards; Service Management; New Normal

IPTEKS SISTEM PENATAUSAHAAN BARANG MILIK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA

Regionally owned goods are goods that purchased or become a burden of the regional budget. The APBD is also obtained from the Regional Revenue, which includes Regional Taxes, Regional Levies, Results of Regional Wealth Management, and other revenues, in other words from the hands of the people. Regional property must be managed properly and correctly and must also comply with existing regulations. The regional revenue agency of North Sulawesi Province is an agency that manages income through motor vehicle tax and also retribution. Even the regional revenue agencies also have regional assets. It is important to administer proper regional property according to PERMENDAGRI No. 19 of 2016 concerning guidelines for the management of regional property.

E-Revenue Adoption in State Internal Revenue Service

This paper focuses on investigating factors affecting e-revenue adoption in State Internally Revenue Service. The study utilizes a quantitative research methods. A conceptual research model to investigate factors affecting e-revenue was developed by integrating technology, organisation, and environment framework. The constructs employed in predicting e-revenue adoption include technological competence, financial cost, internal need, satisfaction with existing system, competitive pressure, taxpayer readiness, government regulation. Data were collected from 140 staff of the ICT department, collection departments, and some management staff of State Internal Revenue Service in three state of Nigeria. The data were analysed based on PLS-SEM using SmartPLS 3.0. The result shows that financial cost, level of satisfaction with existing system, internal need of the revenue agencies, government regulation, and competitive pressure are significant factors influencing the adoption of e-revenue in Nigeria.

Underwriting the Empire: Nizamiye Courts, Tax Farming and the Public Debt Administration in Ottoman Syria

This article investigates the role of the Ottoman Nizamiye Court of First Instance in conflicts over capital between public revenue agencies and tax farmers in the Syrian district of Homs at the turn of the twentieth century. The court’s records show that it adjudicated these conflicts in exclusive reference to codified law. However, I argue that the court’s formalist adjudication responded to political and economic circumstances defined by the global fiscal crises of the 1870s. In the aftermath of these crises, tax farmers took on new roles underwriting both Ottoman public debt and foreign investment through contracts with public revenue collection agencies like the Public Debt Administration. These agencies employed codified law to garner as much of tax farmers’ profits as possible. Tax farmers used the same law to contest these efforts and leverage their new economic influence to maintain control over regional markets and land. The court’s formalist rulings served the prerogatives of imperial sovereignty and solvency.

The Hidden Punitiveness of Fines

The fine is the most common penalty imposed by courts of summary jurisdiction in Australia, and fines imposed by way of penalty notice or infringement notice are a multiple of those imposed by the courts. The latter are being used for an increasing range of offences. This progressive ‘monetization of justice’ (O’Malley) and its effects have passed largely unnoticed. The enforcement of fines has, in most parts of Australia, been passed from the justice system to government revenue agencies with barely any public scrutiny or academic analysis. Sentencing councils, law reform commissions and audit and ombudsman offices have completed inquiries on fines, some of them wide-ranging and highly critical of existing arrangements. Yet, these inquiries arouse little public or media interest and, partly in consequence, there has been little political will to tackle fundamental problems as distinct from tinkering at the margins. After surveying the theoretical literature on the role of the fine, this paper considers the neglected question of fines enforcement. We present three case studies from different Australian jurisdictions to highlight issues associated with different models of enforcement. We show that fines enforcement produces very real, but often hidden, hardships for the most vulnerable. Despite its familiarity and apparent simplicity and transparency, the fine is a mode of punishment that hides complex penal and social realities and effects.

Automated valuation models for real estate portfolios

Purpose As regards the assessment of the market values of properties that compose real estate portfolios, the purpose of this paper is to propose and test an automated valuation model. In particular, the method defined allows for providing for objective, reliable and “quick” valuations of the assets in the phases of periodic reviews of the property values. Design/methodology/approach Aiming at both predictive and interpretative purposes, the method, based on multi-objective genetic algorithms to search those model expressions that simultaneously maximize the accuracy of the data and the parsimony of the mathematical functions, is applied to a sample data of office properties characterized by medium and large size, located in the city of Milan (Italy) and sold in the period between 2004 and 2015. Findings The model obtained could be an integration of the canonical methodologies (market approach, income approach, cost approach) implemented in the assessment of the market values of properties, so as to provide an additional tool to verify the results. In particular, the inclusion of economic variables in the model is consistent with the need to reiterate the valuations, contextualizing them to the locational characteristics and to the current property cycle phase in the specific area. Practical implications The model can be applied by all the operators involved in the periodic reviews of the values of property portfolios: from real estate funds’ insiders, in order to monitor the values obtained through the canonical approaches, to the public institutions, such as the revenue agencies, in order to ensure the fair payment of the taxes through the updating values of the properties according to the actual and current market trends. Originality/value The method proposed can be a valid support for all public and private entities that hold significant property assets and that, for various reasons (periodic reviews of the balance sheets, sales, enhancement, investment, etc.), require cyclical updated values of the properties. The automated valuation model developed can be used for the assessment of “comparison” values with the estimates values obtained by other assessment techniques, in order to ensure a further monitoring tool of the results from the subjects involved.