Journal articles on the topic 'Tax administration and procedure Indonesia'
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Pratama, Arie. "Indonesia's SME Tax Regulations: How We Can Improve Them?" Jurnal Pendidikan Akuntansi & Keuangan 9, no. 2 (July 31, 2021): 158–68. http://dx.doi.org/10.17509/jpak.v9i2.36884.
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This research aims to analyze whether there is an opportunity to improve the SME's tax regulations by examining six critical factors in the SME tax collection model. The research method applied for this research is a qualitative research model with an exploratory-descriptive approach. Data was collected using literature review and interviews with SME taxpayers residing in Bandung, West Java, Indonesia, and tax officers specializing in the SME tax model. Data were analyzed using content analysis. The research showed a significant gap in taxpayer's condition from 6 critical factors in the SME tax model. Research shows that taxpayer still has no or little knowledge of tax laws and tax procedure and administration itself, so the effort of tax office should be paced up, so SME taxpayer will understand tax laws and tax procedure and administration better.
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Taufik, Kurniawan. "Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity." E3S Web of Conferences 73 (2018): 10022. http://dx.doi.org/10.1051/e3sconf/20187310022.
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The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned principles have been neglected in taxation as can be empirically observed in the complaints, tax avoidance efforts, and tax revenue in Indonesia. The lower tax revenues of Indonesia compared with those of other countries indicate that the tax reforms implemented in the country from 1984 to date have produced sub-optimal results and require realignment. The reformation or modernization of a tax administration system aims to improve the effort or performance of tax collecting authorities. Such reformation may be conducted individually or by group to achieve more efficient, economical, and rapid outcomes. The modernization process focuses on organizational structure, procedure, strategy, and culture. In order for such modernization process to succeed, the tax structure must be simplified, appropriate reform strategies must be developed, and a strong political commitment to reforming the tax administration system must be ensured.
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Wijaya, Yudi Yasmin, A’an Efendi, Fanny Tanuwijaya, and Nilna Aliyan Hamida. "Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review." Lentera Hukum 7, no. 1 (April 6, 2020): 85. http://dx.doi.org/10.19184/ejlh.v7i1.11759.
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Tax avoidance has become a significant problem that adversely impacts the state's financial system, and its impact can obstruct the state, resulting in distrust of the government. The distrust towards the government, generally due to the reason for tax avoidance. Tax avoidance is fundamentally people's awareness of economic democracy. In Indonesia, the current discussion refers to the Tax Procedure Act, specifically regulates the obligation of the taxpayer, but limiting the rights of taxpayers. It becomes a crucial problem of transparency as part of social rights. Although the activities indicate, democracy practice but other critical challenges affect its implementation. The state, as a people's forum, has an unrealized purpose and has the potential national disintegration. The potential of disintegration forms transparency in the taxation system. Transparency in the tax management can provide accountability between the government and citizens to maintain the effectiveness of tax administration. Using transparency in the taxation system is an excellent solution for a democratic economy. By using doctrinal research, tax transparency has aspects of being balanced to realize the welfare of the country. Balancing the features of the taxation system requires the right transmission to achieve the country's purpose for people's welfare.
Keywords: Transparency, Tax Avoidance, Tax Law.
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Wijaya, Yudi Yasmin, A’an Efendi, Fanny Tanuwijaya, and Nilna Aliyan Hamida. "Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review." Lentera Hukum 7, no. 1 (April 6, 2020): 85. http://dx.doi.org/10.19184/ejlh.v7i1.11759.
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Tax avoidance has become a significant problem that adversely impacts the state's financial system, and its impact can obstruct the state, resulting in distrust of the government. The distrust towards the government, generally due to the reason for tax avoidance. Tax avoidance is fundamentally people's awareness of economic democracy. In Indonesia, the current discussion refers to the Tax Procedure Act, specifically regulates the obligation of the taxpayer, but limiting the rights of taxpayers. It becomes a crucial problem of transparency as part of social rights. Although the activities indicate, democracy practice but other critical challenges affect its implementation. The state, as a people's forum, has an unrealized purpose and has the potential national disintegration. The potential of disintegration forms transparency in the taxation system. Transparency in the tax management can provide accountability between the government and citizens to maintain the effectiveness of tax administration. Using transparency in the taxation system is an excellent solution for a democratic economy. By using doctrinal research, tax transparency has aspects of being balanced to realize the welfare of the country. Balancing the features of the taxation system requires the right transmission to achieve the country's purpose for people's welfare.
Keywords: Transparency, Tax Avoidance, Tax Law.
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Nasution, Alvin Hamzah. "Corporate Fiscal Reconciliation from the Perspective of Justice." International Journal of Research and Innovation in Social Science 06, no. 08 (2022): 126–30. http://dx.doi.org/10.47772/ijriss.2022.6805.
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Since the tax reform that began in 2002, there have been many changes or reforms in tax administration in Indonesia. The basis for this change is the implementation of a transparent and accountable tax administration system by using information technology. The problems in this research are: What causes corporate fiscal reconciliation? How is the technique of fiscal reconciliation viewed from the perspective of justice? The research is normative legal research which is discusses the legal aspects by conducting library research in terms of comparative law or legal history that is oriented to applicable laws and regulations. The normative legal research uses a legal approach that is relevant to the problems in this research. The causes of differences in commercial financial statements and fiscal financial statements are due to differences in accounting principles, differences in accounting methods and procedures, differences in the recognition of income and expenses, and differences in the treatment of income and expenses. According to the national point of view, the fiscal reconciliation technique is able to optimize state revenues from corporate taxes, and considering that tax is collected for the development of the country and the greatest prosperity of the people, the current fiscal reconciliation technique reflects the values of justice.
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Setiadi, Lufti Puji, and Agus Bandiyono. "PENERAPAN REFORMASI KEHUMASAN DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN SECARA E-FILING." Jurnal Pajak dan Keuangan Negara (PKN) 2, no. 2 (March 31, 2021): 103–11. http://dx.doi.org/10.31092/jpkn.v2i2.1185.
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Taxation education is one of the duties of the Directorate General of Taxes as the tax administrator in Indonesia. The General Elucidation of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by UU Number 16 of 2009 states that tax administration duties include guidance, research, supervision and application of administrative sanctions. This study uses a descriptive type of research that compares the efiling of the annual tax return of personal taxpayers and the realization of tax education in 2018-2019. This research uses qualitative methods. The data used are interviews, document analysis, and literature study. Based on the results of the study, it was found that the contribution of the realization of tax education was directly proportional to the annual tax return of individual taxpayers for that year. To increase the annual tax return, the Bengkulu and Lampung Regional Tax Office made a new breakthrough and adjusted direct and indirect tax education. This is expected to help taxpayers understand the importance of taxation for the nation's development and increase taxpayer compliance.
Penyuluhan perpajakan merupakan salah satu tugas Direktorat Jenderal Pajak selaku administratur perpajakan di Indonesia. Penjelasan Umum Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009 menyatakan bahwa tugas administrasi perpajakan meliputi pembinaan, penelitian, pengawasan dan penerapan sanksi administrasi. Penelitian ini menggunakan jenis penelitian deskriptif yang membandingkan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi secara efiling dan realisasi penyuluhan perpajakan tahun 2018-2019. Penelitian menggunakan metode kualitatif. Data yang digunakan yaitu wawancara, analisis dokumen, dan studi kepustakaan. Berdasarkan hasil penelitian didapat bahwa kontribusi realisasi penyuluhan perpajakan berbanding lurus dengan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi pada tahun tersebut. Untuk meningkatkan penerimaan SPT Tahunan, Kanwil DJP Bengkulu dan Lampung melakukan terobosan baru dan menyesuaikan penyuluhan perpajakan secara langsung dan tidak langsung. Hal ini diharapkan dapat membantu Wajib Pajak memahami pentingnya perpajakan bagi perkembangan bangsa dan meningkatkan kepatuhan Wajib Pajak.
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Sindiawaty, Olyvia, and Maidah Purwanti. "ADMINSTRATIVE POLICY IMMIGRATION AND THE URGENCY OF IMPLEMENTATION IN INDONESIA." Journal of Law and Border Protection 2, no. 2 (December 15, 2020): 77–92. http://dx.doi.org/10.52617/jlbp.v2i2.199.
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Immigration Administrative Policy or commonly known as TAK, is a right that can be carried out by the immigration authorities in providing an action on a problem faced in order to maintain the sovereignty of the Unitary Republic of Indonesia. The existence of this action certainly gives the authority to deal with the State of Foreign Affairs (WNA) which is quite extensive but aimed at the same results, namely deportation or ending in jail. It is undeniable, that there are still many important points in Law No. 6 of 2011 which still need a lot of explanation, as well as leading to the Immigration Adminstrative Act. The process of investigating perpetrators of violations of the Immigration Act is carried out based on the provisions in the Criminal Procedure Code as a lex generalis and the Immigration Act as a lex specialis. In carrying out immigration law enforcement functions, there are still constraints faced by PPNS. Immigration includes lack of knowledge, lack of operational funds, lack of community participation in reporting the presence of foreigners in their environment, weak coordination with other legal apparatuses and obstacles originating from legal factors that are still taken lightly . It is hoped that the writing of this paper will awaken various parties who still view the immigration law as one eye, because immigration is an important thing for a country to maintain the country's sovereignty. Legal services through a variety of actions, one of which is the Immigration Administration.
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Dewi Astuti, Melani. "Country Note: Implementation of BEPS Recommendations in Indonesia’s New APA and Transfer Pricing Rules." Intertax 48, Issue 12 (November 1, 2020): 1145–54. http://dx.doi.org/10.54648/taxi2020114.
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Indonesia has recently updated its Advance Pricing Agreement and transfer pricing regulations in order to capture the development in the business and transfer pricing. It is also aimed to align with the Base Erosion and Profit Shifting (BEPS) recommendations. The new regulation has made substantial changes to the old advance pricing agreements (APAs) and transfer pricing regulations. With regards to transfer pricing, the new regulation has made some changes pursuant to the related parties’ definition, transfer pricing methods, comparability analysis procedures, special transactions, and intangibles. The transfer pricing guidance also provides guidance on the financial transactions and introduces the value creation concept. The new definition of related party is broader by providing more example on the ownership based on control. The regulation also allows the use of other transfer pricing methods other than the five OECD methods. Moreover, the intangible provisions have been modified to reflect the changes in the OECD Transfer Pricing Guideline 2017, to cover development, enhancement, maintenance, protection, and exploitation (DEMPE) activities and the economic owner. The guidance on financial transaction could also be useful for taxpayers and tax administration. Meanwhile, in terms of APA, the new regulation has provided a longer period of APA implementation, included a roll-back provision and modified the requirements regarding the submission of APA. Based on the new APA regulation, to submit an APA, a taxpayer cannot propose a lower profit than profit reported in the tax return. In general, the new regulation is in line with the BEPS 8-10 recommendations, albeit some differences are found, those are considered minor. The new regulations are expected to provide more certainty and simplicity for the taxpayers. Transfer pricing, APAs, Indonesia, advance pricing agreement, transfer pricing guidance, roll-back, related party, affiliated, transfer pricing methods, comparables
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Basri, M. Chatib, Mayara Felix, Rema Hanna, and Benjamin A. Olken. "Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia." American Economic Review 111, no. 12 (December 1, 2021): 3827–71. http://dx.doi.org/10.1257/aer.20201237.
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We compare two approaches to increasing tax revenue: tax administration and tax rates. We show that when Indonesia moved top regional firms into “medium taxpayer offices,” with high staff-to-taxpayer ratios, tax revenue more than doubled. Examining nonlinear changes to corporate income tax rates, we estimate an elasticity of taxable income of 0.579. Combining these estimates, improved tax administration is equivalent to raising top rates on all firms by 8 percentage points. On net, improved tax administration can have significant returns for developing countries. (JEL H25, H26, K34, O17)
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Safitra, Dhian Adhetiya, Akhmad Khabibi, and Afif Hanifah. "The Possibility of VAT Decentralization in Indonesia." Kajian Ekonomi dan Keuangan 4, no. 2 (August 31, 2020): 131–48. http://dx.doi.org/10.31685/kek.v4i2.460.
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This research is conducted to find out the possibility of implementation of Value Added Tax as Indonesia local government’s potential revenue. There are not many forms of state or local government revenue in Indonesia and to include Value Added Tax as local government source of income could help to boost the local economy. While the introduction of new taxes is always challenging, it is still possible to improve the performance of the tax administration and thereby increase revenues by improving the efficiency and effectiveness of the tax administration. This paper is using literature review of other countries experience that already implements the policy of state value-added tax in their economy from a legal standpoint and how it will fit into Indonesia’s condition. This research shows that some rules and regulations need to be prepared in order to both implement and adjust to apply the state/local government Value Added Tax in Indonesia. Some approaches to improving the efficiency of tax administration have been pointed out in this report. Sharing of the VAT could be implemented in ways that would raise the efficiency of tax administration, including through increased administrative responsibilities and motivation by subnational government revenue officials.
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Waluyo. "Tax Amnesty and Tax Administration System: An Empirical Study in Indonesia." EUROPEAN RESEARCH STUDIES JOURNAL XX, Issue 4B (November 1, 2017): 548–56. http://dx.doi.org/10.35808/ersj/910.
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Mariana, MUZYCHUK, and FOMINA Olena. "CbC-REPORTING IN TAX ADMINISTRATION." Foreign trade: economics, finance, law 116, no. 3 (June 15, 2021): 64–76. http://dx.doi.org/10.31617/zt.knute.2021(116)06.
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Background. Countering the erosion of the tax base through the use of transfer pricing (TP) is an important element of tax policy. Ukraine is implementing three-level TP reporting and the procedure of automatic exchange of tax information. The analysis of recent research and publications has showedthat research on the use of data obtained in the exchange of tax information procedure under the CbC standard is relevant and controversial. The aim of the articleis to investigate the conditions for the introduction of automatic information exchange in Ukraine and provide recommendations for the practical use of the obtained data for tax control purposes. Results. An analysis of the structure of three-level TP reporting and the conditions of its first submission in Ukraine was performed. The procedure of automatic exchange of tax information according to the CbCR standard is considered. Based on the results of this study, a set of proposals for the use of CbC reporting data for tax administration purposes has been developed. The implementation of these proposals will help strengthen tax control and administration. Conclusion. The information received under CbCR-standard is intended for comprehensive analysis and risk identification by tax administrations and cannot be an alternative to tax audits or investigations. The obtained results can be used to build the business processes on CbC information application by the tax authorities. Further research in this direction should focus on the development of recommendations for the business process on the automatic exchange of information according to the CbCR standard establishment and the further use of the data obtained under this exchange by the tax administration.
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Susilo, Muhammad Wiryo. "Efisiensi Administrasi Pajak sebagai Strategi Peningkatan Kemudahan Berusaha di Indonesia." Kajian Ekonomi dan Keuangan 5, no. 1 (August 12, 2021): 74–90. http://dx.doi.org/10.31685/kek.v5i1.707.
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The COVID-19 pandemic threatens the world's investment climate, including Indonesia. Indonesia is required to increase its business ease ranking so that it can compete in attracting investment. Tax administration has an important role as one of the factors determining the ease of doing business according to the World Bank. The ease of paying taxes in Indonesia has continued to increase from time to time but is still lagging behind other countries. This study aims to analyze the efficiency of tax administration in relation to the ease of doing business in Indonesia; enrich the literature on tax administration efficiency policies; and provide recommendations for improvement of ease of doing business through efficiency of tax administration based on tax administration theory and relevant concepts of ease of doing business. This research uses a descriptive qualitative approach. The results showed that the ease of paying taxes in Indonesia is still low and there are three indicators that need to be improved, namely payment, time and filling index. The author recommends simplifying tax payment types, utilizing cashless payment methods through digital services and using Artificial Intelligence in making tax decisions.
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Subroto, Gatot. "KNOWLEDGE MANAGEMENT IN TAX ADMINISTRATION: A CASE STUDY IN INDONESIA." Scientax 1, no. 2 (April 27, 2020): 203–35. http://dx.doi.org/10.52869/st.v1i2.35.
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Knowledge Management (KM) development in the public sector is relatively lagging behind compared to that in the business. Tax administration is no exception. This is contrary to the fact regarding the abundance of knowledge in the process of taxation, as well as the magnitude of the potential benefits KM may bring in advancing tax administration. The literature review in this paper identifies various types of knowledge in tax administration and classifies at least three major benefits of KM in the taxation process, which are related to the improvement of tax administration, tax compliance, and the prevention of maladministration and misappropriation in the tax administration and around the taxation process. Unfortunately, KM for tax administration is less attractive for both practitioners and academics. Trying to fill the gap, this research investigates the KM implementation in the Indonesian tax administration, Directorate General of Taxes (DGT). Data is collected through interviews, document analysis, and observations. This research finds that the KM initiative is still relatively in its infancy in terms of awareness and readiness. In the midst of low support from the top management and despite various developed and deployed IT system, the KM program tends to implement personalization strategy. The research also measures the maturity level using General KM Maturity Model (G-KMMM) developed by Pee & Kankanhalli (2009) and finds that the overall level of maturity is still at level 2 (aware). A generic KM Model for tax administration is proposed. This model combines various types of knowledge in each cluster of tax administration business process, which is then consulted with the components that form knowledge definition by Davenport & Prusak (1998) and the shapes of knowledge by Nonaka & Takeuchi (1995). The model provides insights regarding system development strategy and reveals some obstacles to be overcome. In addition to accommodating explicit knowledge in codification strategy, technology should also be developed to support personalization.
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Anggadini, Sri Dewi, Surtikanti Surtikanti, Ari Bramasto, and Egi Fahrana. "Determination of Individual Taxpayer Compliance in Indonesia: A Case Study." Journal of Eastern European and Central Asian Research (JEECAR) 9, no. 1 (February 4, 2022): 129–37. http://dx.doi.org/10.15549/jeecar.v9i1.883.
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A citizen is required to comply with this obligation to pay taxes following the provisions of a country's applicable legislation. This study aims to test the impact of tax knowledge, modernize tax administration and taxpayer awareness, and determine which factors have the most significant impact on taxpayer compliance. The study's research method is descriptive and confirmatory analysis with a quantitative approach, with many samples consisting of 100 respondents. The results show that taxpayer compliance in tax settlement is inextricably linked to factors such as Tax Knowledge, Modernization of the Tax Administration System, and Taxpayer Awareness. It is possible to conclude that Tax Knowledge has a significant positive impact on Taxpayer Compliance. The modernization of the tax administration system has a significant positive effect on taxpayer compliance. Taxpayer Awareness has a significant positive impact on tax compliance in Indonesia. It is possible to explain how independent variables influence taxpayer compliance. This research is essential to encourage taxpayers to comply with their obligations by using a behavioral approach and current tax policies, which will increase economic prosperity in Indonesia.
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Eka, I. Wayan Agus. "THE IMPACT OF THE INDONESIAN TAX ADMINISTRATION REFORM ON TAX COMPLIANCE AND TAX REVENUE." Jurnal Ekonomi Pembangunan 27, no. 1 (October 5, 2019): 1–24. http://dx.doi.org/10.14203/jep.27.1.2019.1-24.
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This study investigated the impact of the Indonesian tax administration reform on tax compliance and tax revenue. I used merged provincial-level data obtained from two main sources: Directorate General of Taxes (DGT) and Indonesia Statistic, and I applied multiple regressions with a fixed-effect model. I find that individual taxpayer compliance was positively affected by the tax administration reform. Tax revenue, however, was negatively affected by the tax administration reform due to DGT’s productivity problem meaning that tax potency variables did not affect tax revenue after the tax administration reform was completed. The findings identify several areas for improvements and suggest several policy implications. First, improving administration in Small Taxpayer Office (STO) especially for individual taxpayers is needed. Second, tax revenue strategy focusing on individual taxpayers is needed to materialize improvement in individual taxpayer compliance into tax revenue. Third, problem in productivity suggests that DGT should improve its input side by improving law enforcement, widening delegated authority, and increasing budget allocation.
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Zulma, Gandy Wahyu Maulana. "Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia." Ekonomis: Journal of Economics and Business 4, no. 2 (September 1, 2020): 288. http://dx.doi.org/10.33087/ekonomis.v4i2.170.
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This study aims to test the determinants of tax compliance in small and medium enterprises (MSMEs) empirically, by considering several aspects such as tax knowledge, tax administration, tax rates, and tax sanctions in influencing the compliance of MSME taxpayers in Indonesia. The population and sample in this study focus on businesses with a turnover of less than 4.8 billion, which are included in the MSME sector. A total of 154 questionnaires were collected and can be used for further analysis through a series of statistical tests. The results showed that tax knowledge, tax administration, and tax sanctions have a positive effect on tax compliance in Indonesia. These findings indicate that better knowledge of tax, tax administration, and enforcement of fair and transparent tax sanctions can improve tax compliance.
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Karfíková, Marie, and Radim Boháč. "Tax Procedure Code in the Czech Republic." Public Governance, Administration and Finances Law Review 2, no. 1 (June 30, 2017): 17–24. http://dx.doi.org/10.53116/pgaflr.2017.1.2.
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The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced. The study concludes that the tax procedure has been successfully codified in the Czech Republic. The adoption of Tax Procedure Code is a great achievement and the result of many years of work undertaken to preserve the autonomy of the tax procedure. Then the article is focused on the considered change of Tax Procedure Code related to the principle of tax self-assessment and tax additional self-assessment. It is further concluded that every tax in the broad sense should have a clearly stated model which is applicable for its assessment. Establishing the tax self-assessment and tax additional tax-assessment regime could make the examination stage of tax administration much clearer.
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Souza, Francisco Santana de. "ICMS tributary administration." Revista Ibero-Americana de Estratégia 3, no. 1 (December 12, 2007): 35–44. http://dx.doi.org/10.5585/ijsm.v3i1.49.
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This work aims to analyze the essential tools for the management of the ICMS (Value-Added Tax on Sales and Services). It was developed a calculation procedure of this tax which permits to demonstrate the importance of correctly perform fiscal and accounting entries. In order to demonstrate this calculation procedure, it was used Financial Mathematics concepts of simple interest and simple trade discount together with article 33, 1989 of ICMS Law of the State of São Paulo. It was concluded that it is essential to have a precise ICMS tributary administration, in order to firstly avoid contentious administrative tributary which would imply additional and unnecessary costs to the organization and secondly to use tax evasion correctly in order to avoid excessive taxes payment. Thus, the appropriate use of both instruments will reflect into a positive cash flow for the organization.
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Saptono, Prianto Budi, and Ismail Khozen. "Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia." Jurnal Borneo Administrator 17, no. 2 (August 31, 2021): 169–82. http://dx.doi.org/10.24258/jba.v17i2.877.
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This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews of taxpayers, PSAK standard setter, tax consulting practicioner, and Directorate General of Taxes official. Our findings demonstrate the need for entities to consider taxation issues that may arise due to revenue recognition developments. Unconformity that may arise between accounting and tax requires the entity to explain these differences by documenting them early. Taxpayers need to underline the burden of compliance arising from the IFRS 15 adoption, which is the compliance costs in the form of mark-to-market and realization taxation. In implementing PSAK 72 to align with the realization principle in the Income Tax Law, the taxpayer compliance cost will increase by making detailed fiscal reconciliations. From the VAT perspective, the Tax Paying Entrepreneurs need to make contract adjustments with the counterparty to ensure that the time of supply is the basis for determining the VAT payable. This research presents the gap between accounting and taxation so that it can be a lesson for application in other countries.
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Burhan, Laina. "Tax Administration Reform in Indonesia: Lessons, Learnt, and Future direction." International Journal of Scientific and Research Publications (IJSRP) 11, no. 2 (February 6, 2021): 58–66. http://dx.doi.org/10.29322/ijsrp.11.02.2021.p11007.
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Sitorus, Riris Rotua. "IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER’S COMPLIANCE IN JAKARTA - INDONESIA." Accounting Journal of Binaniaga 3, no. 02 (December 31, 2018): 55. http://dx.doi.org/10.33062/ajb.v3i2.233.
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This study provides empirical evidence on the effect of modernization of tax administration and awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.Key words: Modernization of tax administration, Awareness, Compliance, Individual taxpayers
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Golić, Darko, and David Matić. "On certain specific features of tax procedure as a type of administrative procedure." Pravo - teorija i praksa 39, no. 3 (2022): 1–22. http://dx.doi.org/10.5937/ptp2203001g.
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Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obligations, and procedural must be clear, in the way the citizens can determine and settle their tax obligations. In addition, in the interest of legal certainty, the legislator should not frequently change substantive and procedural tax regulations, and he should move within certain limits. Having that in mind, the legislator has limited himself by defining the tax procedure as a special administrative procedure, which is regulated by a special law, whereby the protective provisions provided by the Law on General Administrative Procedure must be kept in mind. Deviations from the rules of general administrative procedure are, of course, necessary and justified, but only to a certain extent, which is determined by the peculiarity and importance of the tax system, which results in special rules for establishing the obligation, determining the amount and fulfilling tax obligations. Guided by the peculiarities of tax legislation, the authors point out the deviations of the tax procedure from the general administrative procedure in terms of principles, initiations, nature of legal acts and other specific issues.
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AGUZAROVA, F. S. "AND TAXATION: PROBLEMS AND WAYS TO SOLVE THEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 7 (2021): 89–93. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.011.
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Despite the continued use and taxation of land resources, problems still persist. These include the provision of tax benefits for land tax, the procedure for determining the tax base, the reliability and completeness of the information base. To solve these problems, it is proposed to systematize the procedure for conducting tax administration in order to identify unaccounted-for tax objects; to clarify the cadastral value of land plots, to provide tax benefits economically justifiably, assessing tax risks.
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Karfíková, Marie. "Tax penalty payment and the “non bis in idem” principle." Law Enforcement Review 1, no. 3 (October 3, 2017): 50–61. http://dx.doi.org/10.24147/2542-1514.2017.1(3).50-61.
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The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between penalty payments in tax procedure and in criminalprocedure in context of “non bis in idem” principle.The methodological basis of the article is analysis of legislation and court practice of Czechrepublic, Austria, European Union, including formal legal analysis, comparative analysis,synthesis, systematic approach.The results and scope of application. The existing case law of the Czech criminal courts andof the Supreme Court was based on the legal opinion that a penalty payment imposed bythe tax administration in a tax procedure constitutes no punishment, i.e. it is no sanction ofcriminal nature, so that even the final (enforceable) decision of the tax administration doesnot create a “ne bis in idem”1 barrier in relation to criminal sanctions for the same taxesrelatednon-compliant action (tax evasion) in respect of the penalty payment imposed bythe tax administration.Conclusions. It would probably be advisable for the legislation to amend the relevant provisionsof the Tax Procedure Code in a way that the tax authorities concentrate within thelimits of their powers on proper tax collection and that the law enforcement authorities areauthorized to punishments for deliberate tax evasion. A suggested amendment may thereforebe the removal of the penalty payments from the Tax Procedure Code as the defaultinterest itself is sufficient instrument enough to penalize the taxpayers. Another option is to keep the tax penalty payment in the Tax Procedure Code, but its imposition would only be considered after making sure that the result of any criminal proceedings does not constitute a “ne bis in idem” prohibition within the meaning of Art. 40 (5) of the Charter and Art. 4 (1) of the Protocol No. 7 to the Convention, Section 11 (1) f), g), h), (2) and Section 11a of the Code of Criminal Procedure.
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., Hartono, Paisal Halim, Syamsiah Badruddin, Panji Hendarso, Yulianto ., Muhammad Ikhsan Setiawan, and A. Saleh A. "Information Systems and Tax Online in Indonesia, Effect Decrease in Rate, Audit and Organization’s Culture Against Tax Revenue on Foreign Investment Office." International Journal of Engineering & Technology 7, no. 3.6 (July 4, 2018): 415. http://dx.doi.org/10.14419/ijet.v7i3.6.17484.
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Since October 2004 Tax Office PMA begin implementing Modern System Administration using Information Systems Directorate General of Taxation (DGT). For ease of service and control of the taxpayer and increase productivity apparat, this office is fully supported by computer-based administration system. Aspects of good governance is also applied to improve the quality and certainty and legal equality to the taxpayer. Modern system of tax administration to embrace the latest technological advances with the various modules of office automation are expected to improve control mechanisms more effectively supported by the adoption of a code of ethics officials at the (DGT), which regulates employee behavior in performing the task. So that the benefits to be gained from the implementation of modernization of tax administration system for taxpayers is simplicity, where the workflow is simpler and certainty that there is certainty in implementing tax regulations. Effect Decrease in tax rates, Tax Audit and Organization's Culture against Tax Revenue on the Tax Office of Foreign Investment Two. The purpose of this study was to determine the influence of Decrease in tax rates, Tax Audit and Organization's Culture against Tax Revenue. This research is quantitative method through the survey, with respondents 146 respondents where the participation rate of 99%. Decrease in Tax Rates that will have a positive and significant impact on Tax Revenue. Tax Audit has a positive and significant impact on Tax Revenue. The Organization's Culture has a positive and significant impact on Tax Revenue. Tariff Reduction, Tax Audit and Organizations Culture, has a positive and significant impact on Tax Revenue.
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Pasaribu, Goenawan T. "Tax Reforms and Financial Performance of the Indonesian Tax Authority between 2017 and 2021: Literature Review." Journal of Finance and Accounting 6, no. 5 (November 19, 2022): 11–21. http://dx.doi.org/10.53819/81018102t4105.
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Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes and so the issue of taxation is as old as taxes itself. Formulating of new laws that govern taxation, changes in tax administration as well as minimizing loop holes of tax evasion are some of the factors that lead to improvements in tax revenue collections in Indonesia. In developing countries especially in Asia, tax reforms revolves around matters to do with economic policies while focusing particularly on the design of taxation structure and the tax management. Despite the tax reforms and increasing need to increase revenue collection and enforcement so as to provide public services, Indonesia still faces the challenges of low tax collection and tax administration. The purpose of this study was thus to assess the impact of tax reforms on the financial performance of Indonesian Tax authority between 2017 and 2021. This study was informed by two theories; Optimal Tax Reform Theory and Open Systems Theory. The study was a literature based and the findings indicated that the implementation of the new tax systems to replace older tax systems leads to increased revenue collection compared to the past years before the implementation process. It has also been shown that the introduction of administrative tax reforms increased corporate tax compliance in several ways that included the self-assessment system and voluntary compliance which consequently reduced the number of queues at the Indonesia Tax Authority and huge savings on human resource who used to collect tax prior to the tax reforms. The study thus concluded that, electronic tax registration, and electronic tax identification number, electronic filing of tax return and electronic tax payment and administrative reforms have statistical positive significant relationship with revenue performance, implying that digitalization has a positive and a statistically significant influence on revenue performance. The study thus suggested that policy makers in Indonesia should ensure that there is stable equilibrium for the exchange rates as they adversely affect the tax collection process. Moreover, the laws governing tax collection in Indonesia should be reviewed and criminal liability for those delinquent tax payers, the government also need to offer some support with regards to tax offenders. Keywords: Tax reforms, tax authority, financial performance, revenue collection, Indonesia
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Tenardi, Riki, and Titi Muswati Putranti. "Administration Of E-Invoicing Value Added Tax(Comparative Study between Indonesia and Australia)." Jurnal Manajemen Pelayanan Publik 4, no. 1 (August 28, 2020): 1. http://dx.doi.org/10.24198/jmpp.v4i1.27755.
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Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.
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Aditya, Chandrika. "The Presumptive Tax Regime on Micro, Small and Medium Enterprises in Indonesia." Syntax Literate ; Jurnal Ilmiah Indonesia 5, no. 6 (June 20, 2020): 50. http://dx.doi.org/10.36418/syntax-literate.v5i6.1323.
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In July 2013, Indonesia implemented the presumptive tax regime on micro, small and medium enterprises (MSMEs) by assigning Government Regulation No.46/2013. This regulation simplified the tax administration and provides tax cuts to MSMEs to help them grow and encourage voluntary tax compliance, which eventually will increase their contribution to state revenue. This study provides an analysis of the implementation of this new tax regime by comparing related literature on practices of this tax regime in many countries with the recent conditions in Indonesia after this regulation was applied. It seems that the new tax regime encourages voluntary tax compliance and stimulates the contribution of MSMEs to state revenue. However, some challenges, such as different definitions, lack of tax knowledge, impartiality to business losses, and the indication of tax avoidance must be overcome by the government by improving policies that favor MSMEs.
Keywords: Indonesia, MSMEs, presumptive tax, threshold
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Iswahyudi, Heru. "DO TAX STRUCTURES AFFECT INDONESIA ECONOMIC GROWTH?" Journal of Indonesian Economy and Business 33, no. 3 (January 28, 2019): 216. http://dx.doi.org/10.22146/jieb.29033.
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This paper investigates how changes in the tax structure may affect Indonesia’s long-run economic growth.* The growth effects of the mix of income taxes and consumption taxes are examined using a set of panel growth regressions, which account for indicators of the tax structure, as well as both the accumulation of physical capital and human capital. The results suggest that income taxes may not exert a statistically significant impact on long-run growth, while consumption taxes may have a positive and statistically significant impact. These results, however, are not robust to changes in the regression’s specifications. Hence, although previous studies predict that the mix of direct and indirect taxes may be an important determinant of long-run growth, this paper provides evidence that, in practice, this mix is unlikely to have an impact on the long-run economic growth of Indonesia. It is therefore suggested that policy makers could instead focus their attentions on directing tax reform in Indonesia toward improving tax administration and the equity of the tax system.
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Oreku, G. S. "Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania." Journal of Tax Reform 7, no. 2 (2021): 173–92. http://dx.doi.org/10.15826/jtr.2021.7.2.097.
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In spite of the importance of Micro Businesses (MBs) in forming a wide tax base, there isn’t a clear practical approach to tax administration of MBs in many developing countries. Specifically, there is limited information on how digital technology can address tax administration challenges for MBs. This paper explores the potentials of digital technology to enhance tax revenue collection and its administration to Micro Businesses in the Tanzanian context. The data on tax administration, challenges impeding tax administration to MBs, and the potential of digital technology used in tax administration were collected by questionnaire and interview. Interviews were conducted with 24 informants from Tanzania Revenue Authority, and 137 Micro Business candidates from various business sectors were provided with a questionnaire in Dar es Salaam, which is the head office of tax administration and the economic hub of Tanzania. Thematic approach was used to analyse the qualitative data. Descriptive statistics was used to analyse quantitative data through SPPS. The findings revealed that the current tax practices to MBs do not comply with tax theories of low administration cost, wide tax base, and simple-to-administer tax procedure. The findings revealed that the challenges like lack of record keeping, lack of knowledge on tax payment procedures, unknown tax collection channels, and multiple taxes can be tackled by establishing strong relationship mechanisms between TRA and MBs and using digital technology solutions to tackle challenges. The study suggests some digital technology solutions to address the challenges. Leading to that practical aspect of tax administration that can guide policy makers and tax administrators was introduced.
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Lewis, Blane D. "Property tax in Indonesia: measuring and explaining administrative (under-) performance." Public Administration and Development 23, no. 3 (2003): 227–39. http://dx.doi.org/10.1002/pad.268.
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Patmawati, Efi Tri, and Waluyo Waluyo. "Determining taxpayer compliance using tax knowledge as moderating variables." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 4 (November 25, 2022): 1986–93. http://dx.doi.org/10.32670/fairvalue.v5i4.2581.
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This research is intended to determine the impact of the transformation of MSME tax rates as well as the modernization on the tax administration system on the complying to taxpayer with tax knowledge which is usually in the form of moderation variations. This research implements a quantitative approach and data collection techniques by distributing questionnaires to a number of samples that are 64 respondents with a convenience sampling method. Partial least squares (PLS) analysis was assisted by the Smart-PLS application which was used to support the research analysis, in addition to using regression analysis using the bootstrapping procedure. The results showed that changes in MSME tax rates and the modernization of the tax administration system played a significant role in taxpayer compliance. Tax understanding moderates the transformations in MSME tax rates and modernizes the tax administration system for taxpayer compliance.
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Gunadi, Gunadi. "A Little View of The Indonesian Tax System." Journal of Tax and Business 3, no. 1 (March 7, 2022): 65–71. http://dx.doi.org/10.55336/jpb.v3i1.17.
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Indonesia has come a long way in the last decade to improve its tax system in terms of both revenue generation and administrative efficiency. However, tax revenues are still low at 4,444 due to growing infrastructure spending and the need for social protection. With the exception of the natural resources sector, the best way to increase tax revenues is to expand the tax base and improve tax administration, rather than changing the size of taxes that appear more or less in line with international practice. Possible steps to expand the tax base include accepting more self-employed people in the tax system, targeting employer benefits and benefits, and reducing VAT exemptions. increase. Similarly, broad investment credit is not an ominous way to increase investment incentives over selective tax exemptions. The government plans to promote integration into the tax system in the long run, but the introduction of simplified tax systems to SMEs and SMEs is restricted by the government. Since 2002, tax administration has improved, internal control systems have improved, and administrative decision transparency has improved. New tax audits due to compliance risks in the resource sector, especially in income tax mining, could further improve the management system. This means that Indonesia now has access to international financial markets and a diverse portfolio of resources.
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Orkaido, Kanbiro, Yonas Sendaba, Alemu Moges, Solomon Mitiku, and Minyichel Baye. "Examining Value Added Tax Administration Practice in Ethiopia." International Business & Economics Studies 4, no. 2 (April 25, 2022): p32. http://dx.doi.org/10.22158/ibes.v4n2p32.
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This study was set out to assess value added tax administration in Ethiopian ministry of revenue Hawassa branch. To achieve the objective of this study, the researcher employed a mixed research approach and descriptive research design to describe the current status of value-added tax administration practice, performance, challenges, and opportunities in the ministry of revenue Ethiopia. Descriptive statistics was employed to analysis the data. The results of this study confirmed that VAT administration practice was challenged by lack of clarity and simplicity of tax procedure, lack of awareness of taxpayers, nepotism in the tax system, and lack of a sufficient number of skilled personnel on an automated system for customs data management, gaps in the administration in such areas as refunding, invoicing and filing requirements. Hence, the study suggested the ministry of revenue Hawassa branch and tax policy makers in Ethiopia VAT revenue performance and mitigates the challenges faced by the ministry of revenue Hawassa branch.
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Habibah Zulaiha. "DAMPAK PENGESAHAN RUU OMNIBUS LAW DALAM PERSPEKTIF HUKUM KETENAGAKERJAAN." Qawãnïn Journal of Economic Syaria Law 6, no. 2 (December 29, 2022): 199–228. http://dx.doi.org/10.30762/qaw.v6i2.168.
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In his first speech after being sworn in as President of Indonesia 2019-2024, on Sunday, October 20, 2019, President Joko Widodo alluded to making a concept of legislation called Omnibus Law. According to Jokowi, through omnibus law, there will be a simplification of regulatory constraints that are currently convoluted and long. It is a law that simultaneously revises several laws. To realize this, Jokowi will invite the House of Representatives to discuss 3 (three) major laws, including the Law (UU) on Taxation, Job Creation and the Law on the Empowerment of Small and Micro Medium Enterprises (MSMEs). Each of these laws will become omnibus law. There are two points of interest in the issue of the Establishment of the Omnibus Law Bill namely the Work Copyright Bill and the Tax Bill. The purpose of the establishment of the Omnibus Law Bill according to the President of the Republic of Indonesia, Joko Widodo, is for simplifying the regulatory constraints that are often convoluted and takes long time. The next, omnibus laws are also expected to strengthen the national economy by improving the investment ecosystem. It also to improve Indonesia's competitiveness to encounter the uncertainty situation and deceleration of global economy. The research method applied in this study was empirical research. This method was done through consideration of research specialization including descriptive analysis. It describes the discussions of studies to get certainty of legal position related to the impact of the ratification of the omnibus law bill on job creation between the company and its employees, connected with the laws and practices of civil and employment law. The government has issued a policy by providing legal position and certainty for employment through labour law 79 law and 1,244 articles affected by omnibus law copyright employment, with details: simplification of licensing in 52 laws with 770 articles, investment requirements in 13 laws with 24 articles; employment in 3 laws with 55 articles, ease, empowerment, and protection of UMK-M in 3 laws with 6 articles and ease of effort in 9 laws with 23 articles. Furthermore, there is a research and innovation support section in 2 laws with 2 articles, government administration in 2 laws with 14 articles, the imposition of sanctions in 49 laws with 295 articles, land procurement in 2 laws with 11 articles, investment and government projects in 2 laws with 3 articles, and economic areas in 5 laws with 38 articles. Some things are important in the position and legal certainty contained in the articles of this law. There are some suggestions for the employees and employer. The first, for employment, the existing laws and regulations should be read in advance the content of the legislation as to what. The second, employees should have good understanding at legislation that is in accordance with procedures or even the policies of leaders who are the opposite. If it can be understood correctly so that there is no misperception that can harm employment / employees because of errors in making a policy decision.
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Maulid, Lelly Cesarina, Icuk Rangga Bawono, and Yudha Aryo Sudibyo. "Analysis of Causality among Tax Revenue, State Expenditure, Inflation, and Economic Growth in Indonesia between 1973 and 2019." Public Policy and Administration 21, no. 1 (March 29, 2022): 143–57. http://dx.doi.org/10.5755/j01.ppaa.21.1.29950.
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This study aims to analyze the causality between tax revenue, state expenditure, inflation and economic growth in Indonesia during the 1973-2019 period to provide policy advice to the Indonesian government. This country was selected as an object with consideration that its economy has grown impressively and has been able to rise from the Asian economic crisis. A brief overview of the policies developed during the research period is presented to provide insight into the policies taken by the government. The use of quantitative methods through the Vector Error Correction Model and Granger causality test was carried out to provide an in-depth analysis. The result showed a positive long-term two-way causality relationship between tax revenues and state expenditures as well as tax revenues and economic growth. This indicates that the government's efforts to implement state expenditure have succeeded in increasing tax revenues. Conversely, an increase in tax revenue allows the government to make state expenditures, both in development and other activities, to improve people’s economy, leading to increased economic growth. The government must maintain an economic policy strategy during the COVID-19 pandemic to restore the national economy by considering potential sectors that are suitable for the climate, such as the agriculture or livestock sector. The result of tests on inflation show that this variable is caused by economic growth and does not apply the other way around, but this variable is has a negative effect on tax revenue, state expenditure and economic growth so its needs to be suppressed to ensure the stable economic growth.
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SUHARTONO, Slamet, and Mokhamad Khoirul HUDA. "The Existence of Tax Court in Indonesia Judicial System." Journal of Advanced Research in Law and Economics 10, no. 1 (March 31, 2019): 363. http://dx.doi.org/10.14505//jarle.v10.1(39).38.
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Tax Court was organized based on Act No. 14/2002 as the implementation of judicature power authorized to solve taxation lawsuits. The existence of Tax Court, following the explanation of Article 27 subsection (1) of Act No. 48/2009, is a specific court under Administrative Court as the accused subject (subjectum litis) is government, and the accusing subject is civil people. In addition, the accused object (objectum litis) is the government’s judgment (beschiking) on taxes that disadvantages the civil people. The existence of Tax Court in Act No. 14/2002 does not reflect the independence and impartiality of judiciary organizations due to the authority of the Minister of Finance to provide organizational, administration, and financial counseling, and thus it is considered that Tax Court does not correspond to Article 24 subsection (1) of the Constitution 1945 requiring that ‘the judicature power is independent’. Therefore, the systematization of Tax Court based on Act No. 24/2002 is non-constitutional.
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Rahmi, Notika, and Damith Gangodawilage. "SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era." Ilomata International Journal of Tax and Accounting 3, no. 1 (January 31, 2022): 375–87. http://dx.doi.org/10.52728/ijtc.v4i1.423.
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With the innovation in tax administration services in Indonesia in the digitalization era, it is hoped that it can increase taxpayer compliance and is expected to continuously have a positive effect on state revenues. The purpose of this study is to analyze what are the strengths, weaknesses, opportunities and threats in the implementation of tax administration innovations in Indonesia in the Digitalization Era. The research method used is qualitative with a descriptive approach. The results of the study show that the strengths and opportunities that can be utilized are the reliability of human resources that have been fulfilled, as evidenced by the satisfaction index of DGT service users reaching a scale of 4.1. Technology that can still be developed is also a strength. The high participation of taxpayers in following the innovation policy of tax administration is a very big opportunity with the number of manual SPT users recorded which has decreased by 88.8% in the last five years. Weaknesses and threats encountered are the lack of maintenance on the server where server downs often occur during the deadline for reporting SPT. Taxpayers also admitted that they had not fully received directions on how to operate the new tax administration system. Taxpayers need to adapt to the digitalization that is being carried out. So it is the government's duty to pay extra attention to the understanding of taxpayers in the application of the digital tax administration system.
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Hambali, Mohamad Luhur, and Milla S. Setyowati. "Administrasi Pajak Pertambahan Nilai Pada Industri Teknologi Keuangan Dompet Elektronik Di Indonesia." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (December 29, 2020): 163–76. http://dx.doi.org/10.35838/jrap.2020.007.02.14.
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ABSTRACT
Industrial development continues to develop from time to time. One of the growing industries in Indonesia is the Digital Wallet Financial Technology Industry. This study aims to analyze the administration of Value Added Tax in the electronic wallet financial technology industry in Indonesia. By using qualitative research methods and in-depth interview data collection techniques and literature studies, it is hoped that this research can analyze the appropriate Value Added Tax administration policies for the electronic wallet financial technology industry in Indonesia.
ABSTRAK
Perkembangan Industri terus berkembang dari waktu ke waktu. Salah satu industri yang sedang berkembang di Indonesia adalah Industri Teknologi Keuangan Dompet Digital. Penelitian ini bertujuan untuk menganalisis administrasi Pajak Pertambahan Nilai pada industri teknologi keuangan dompet elektronik di Indonesia. Dengan menggunakan metode penelitian kualitatif dan Teknik pengumpulan data wawancara mendalam dan studi literatur, diharapkan peneliltian ini dapat menganalisis kebijakan administrasi Pajak Pertambahan Nilai yang tepat bagi industri teknologi keuangan dompet elektronik di Indonesia.
JEL Classification : H25, M41
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Hambali, Mohamad Luhur, and Milla S. Setyowati. "Administrasi Pajak Pertambahan Nilai Pada Industri Teknologi Keuangan Dompet Elektronik Di Indonesia." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (December 29, 2020): 163–76. http://dx.doi.org/10.35838/jrap.v7i02.1502.
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ABSTRACT
Industrial development continues to develop from time to time. One of the growing industries in Indonesia is the Digital Wallet Financial Technology Industry. This study aims to analyze the administration of Value Added Tax in the electronic wallet financial technology industry in Indonesia. By using qualitative research methods and in-depth interview data collection techniques and literature studies, it is hoped that this research can analyze the appropriate Value Added Tax administration policies for the electronic wallet financial technology industry in Indonesia.
ABSTRAK
Perkembangan Industri terus berkembang dari waktu ke waktu. Salah satu industri yang sedang berkembang di Indonesia adalah Industri Teknologi Keuangan Dompet Digital. Penelitian ini bertujuan untuk menganalisis administrasi Pajak Pertambahan Nilai pada industri teknologi keuangan dompet elektronik di Indonesia. Dengan menggunakan metode penelitian kualitatif dan Teknik pengumpulan data wawancara mendalam dan studi literatur, diharapkan peneliltian ini dapat menganalisis kebijakan administrasi Pajak Pertambahan Nilai yang tepat bagi industri teknologi keuangan dompet elektronik di Indonesia.
JEL Classification : H25, M41
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Febriani, Ratu Eva, and Roosemarina Anggraini Rambe. "Government revenue and spending nexus in regional Indonesia: Causality approach." Economics Management and Sustainability 7, no. 1 (May 17, 2022): 34–42. http://dx.doi.org/10.14254/jems.2022.7-1.3.
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This study aims to test the hypothesis that explains the relationship between tax revenue and government spending in six Indonesian regions. Furthermore, the units of analysis were districts and cities in each region from 2006 to 2017, and a Granger panel causality approach was used. The results showed five experienced bidirectional causalities between tax revenues and local government spending out of the six regions, namely Java, Sumatra, Kalimantan, Sulawesi, and the Bali & Nusa Tenggara. Also, there was fiscal synchronisation in five regions, while the tax-spend hypothesis applies in the Papua & Maluku regions. Therefore, the local governments in these regions need to be careful in deciding actions related to increasing revenue. This can be achieved through the tax sector's optimisation and expenditure increment by encouraging public spending from the administration.
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Brondolo, John, Frank Bosch, Eric Le Borgne, and Carlos Silvani. "Tax Administration Reform and Fiscal Adjustment: The Case of Indonesia(2001-07)." IMF Working Papers 08, no. 129 (2008): 1. http://dx.doi.org/10.5089/9781451869880.001.
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Catherina, Catherina, and Juitania Juitania. "Influence of the application of the modern taxing administration system, taxing awareness, and tax sanctions regarding the compliance in yearly tax report for annual individual tax income (a study case on employees of PT. Tritanu Hub’s Indonesia, PT. Samiplast Joyo Mandiri and PT. Armuh Global Management)." IDEAS: Journal of Management & Technology 1, no. 2 (December 30, 2021): 1. http://dx.doi.org/10.33021/ideas.v1i2.3418.
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<p><em>This research aims to determine the effect of the application of the modern tax administration system, tax awareness and tax sanctions on the compliance of individual taxpayers' annual income tax returns. The independent variable in this research is represented by (1) Application of Modern Tax Administration System, (2) Tax Awareness, (3) Tax Sanctions. This type of research is quantitative research. The population in this research are individual taxpayers who report their annual income tax return. The sampling technique used in this study was purposive sampling technique. The sample is 53 out of 112 taxpayers on employees of PT. Tritanu Hub’s Indonesia, PT. Samiplast Joyo Mandiri and PT. Armuh Global Management. The data analysis technique used in this research is multiple linear regression analysis. Based on the results of this research, it is found that (1) Implementation of Modern Tax Administration System, (2) Tax Awareness, (3) Tax Sanctions simultaneously affect Compliance with Individual Taxpayer Annual Income Tax Reporting Compliance. Partially, it is found that (1) The implementation of the Modern Tax Administration System and (2) Tax Awareness have a significant effect on the Compliance of the Annual Income Tax Return of Individual Taxpayers. The greater the variables (1) Implementation of the Modern Tax Administration System and (2) Tax Awareness will cause a high level of Compliance with Individual Taxpayer Annual Income Tax Reporting. Partially obtained, (3) Tax Sanctions don’t have an effect on the Compliance of the Annual Income Tax Return Report of Individual Taxpayers.</em></p><p><strong><em> </em></strong></p>
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Bandiyono, Agus, Etty Murwaningsari, and Yvonne Augustine. "The Effect of Green Governance on Organizational Performance Moderated by Tax Administration Reform." Dinasti International Journal of Economics, Finance & Accounting 3, no. 5 (November 19, 2022): 482–94. http://dx.doi.org/10.38035/dijefa.v3i5.1450.
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The purpose of this research to describe the effect of the implementation of green governance on organizational performance and to determine whether the tax administration system renewal can strengthen the application of green governance on organizational performance.Methodology-The population of this research is the employees of the tax office throughout Indonesia. The sample of this research is senior employees, employees who have echelon IV positions and at least have the position of section head.Research Findings-This research resulted in a conclusion, namely the application of green governance results in better organizational performance. Tax administration system renewal resulted in decreased organizational performance. Tax administration system renewal can increase influence of green governance on organizational performance for the better.Theoretical contribution/Originality: Researchers add a new dimension to the green governance variables, namely participation and law enforcement.
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TKACHYK, Fedir, Inna HUTSUL, and Anastasiia ZINKEVYCH. "ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER." WORLD OF FINANCE, no. 3(56) (2018): 69–79. http://dx.doi.org/10.35774/sf2018.03.069.
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Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for administering and auditing the excise tax for producers of malt beer. Results. Characterization of excisable goods and rates of excise duty on malting beer is carried out. The task of audit of excise tax is determined. The article presents the correspondence of accounts for the excise tax on alcoholic beverages. The number of declarants of the excise tax on malt beer in Ukraine has been monitored. The factors that influence the administration of the excise tax from the malt to the budget are determined. The article analyzes the main indicators of the excise tax declaration of the brewing enterprise. A viewpoint on optimization of excise tax rates for alcoholic beverages, in particular for malting beer, is formulated. Focused attention is paid to the role of the excise tax on alcoholic beverages (beer) for the financial resources of the states. The expediency of the strengthened tax regulation of the alcoholic drinks market in Ukraine was noted. Conclusions. The main problems of administration and audit of the excise tax are related to the growth of fiscal opportunities and the reduction of regulatory influence. Therefore, there is a need for a significant improvement of the procedure for charging and paying excise by enhancing its regulatory properties and expanding the tax base.
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Anggia, Putri. "The Influence of International Tax Policy on the Indonesian Tax Law." Yuridika 35, no. 2 (December 26, 2019): 343. http://dx.doi.org/10.20473/ydk.v35i2.16873.
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By 2012, the Indonesia government had validated Law Number 9 of 2017. One of the content is finance information government access to the customer bank and to the taxpayer. The government has considerations. First of all, Government will be open the access limitation of banking automatically that is necessary for taxation. The second, Indonesia has committed to international agreements of taxation which is obliged to fulfill the commitment. The commitment is to participate in implementing Automatic Exchange of Account Information (AEOI). Based on the policy, several managements and flow process around the banking area changed. Moreover as the customer bank are affected. The registration for the customer bank have been starting since 2018. By the earlier 2019, the progress of the administration needed to be checked and to be evaluated. This paper tries to discuss this issue based on the academic point of view. Data were obtained through library research. The library research was done by documentary study by collecting and analyzing selected laws and regulations, books, articles, journals and other documents which were relevant to the research. All datas were analyzed qualitavely. The implication of this research brings up a new idea about the theory of bank secrets. Initially, it is consisted of two theories, namely are absolute and relative. Despite of the two, there is a big affect in theory and academic knowledge about the validation of the agreement Indonesia government.
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DESIATNIUK, Oksana, and Iryna HUZELA. "PROBLEMS AND DIRECTIONS OF MODERNIZATION OF TAX REGULATION IN UKRAINE." WORLD OF FINANCE, no. 3(56) (2018): 58–68. http://dx.doi.org/10.35774/sf2018.03.058.
Full textAbstract:
Introduction. The place of tax regulation in the implementation of effective tax transformations is investigated. The problems of tax regulation in the context of the imperfect legal and regulatory framework of taxation, the complexity of the tax administration procedure, and the spread of tax evasion practice are identified. The directions of modernization of tax regulation with orientation on optimal combination of fiscal and regulatory functions of taxes are outlined for coordination and harmonization of interests of taxpayers and the state. Purpose. The purpose of the article is to study the issues of tax regulation and outline ways of its modernization taking into account national features of the Ukrainian economy. Results. In Ukraine the first stage of modernization of tax regulation has been initiated in the context of the formation of an integrated legislative framework on taxation, institutional provision of the administration and payment procedure. At the same time, transformations in the field of tax regulation should be aimed at achieving the strategic goals of socio-economic development of the country, increase and acceleration of innovation and investment processes in the country. Conclusions. Tax regulation in Ukraine is still not an effective tool for socio-economic development of the state. An inappropriate and unjustified choice of its methods leads to a reduction in the efficiency of tax administration, an increase in their share in the expenses of enterprises, a narrowing of the tax base and the non-observance of equal competitive conditions in the economic space of the country. This, in turn, will prevent the intensification of innovation and investment processes and the achievement of high rates of socio-economic development of the state.
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Septiani, N. K. Errika Sindy, N. Sentosa Hardika, and A. A. Putri Suardani. "The Effect of Tax Incentives, Modernization of Tax Administration and Tax Sanctions on MSME Tax Payer Compliance (Case Study at KPP Pratama Badung Utara)." Journal of Applied Sciences in Accounting, Finance, and Tax 5, no. 2 (October 31, 2022): 133–39. http://dx.doi.org/10.31940/jasafint.v5i2.133-139.
Full textAbstract:
Tax revenue have an important role for Indonesian’s development. The ratio of taxpayer compliance and tax revenue in Indonesia has increased, but in some areas the ratio of taxpayer compliance, especially for MSME has decreased as at KPP Pratama Badung Utara. In an effort to maintain taxpayer compliance, mainly due to the Covid-19 pandemic, the government has implemented several policies by providing tax incentives, modernizing the tax administration system and imposing tax senctions on businesses that are direcly affected, especially for MSME.The purpose of this study are to examine the effect of tax incentives, modernization of the tax admin-istration system and tax sanctions on msme taxpayer compliance. For the type of data are used primary data that obtained through from distribution of questionnaires and secondary data from documentation. The sample of this research is based on purposive sampling method with total sample 99 MSME taxpayers registed at the KPP Pratama Badung Utara. Statistical testing is using Partial Least Square (PLS) with SmartPLS 3.3.9. The study finds that (a)tax incentives have a positive and significant effect on MSME taxpay-er compliance,(b) modernization of tax administration systemhave a positive and significant effect on MSME taxpayer compliance, (c) tax sanctions have a positive and significant effect on MSME taxpayer compliance.
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Nugraha, Nur Arif, and Agung Darono. "Discourses And Institutions In Tax Policy And Fiscal Sustainability: Evidence From Indonesia." Jurnal Pajak dan Keuangan Negara (PKN) 4, no. 1 (August 31, 2022): 61–71. http://dx.doi.org/10.31092/jpkn.v4i1.1722.
Full textAbstract:
This research contends fiscal policy and the achievement of fiscal sustainability as institutions coming from texts and discourses that account for it. Applying an interpretive policy analysis approach, we reveal how various discourses of tax policy and the achievement of fiscal sustainability dialectics. This study highlights some series of text-discourse-institution that explains the interplay between fiscal policy and the achievement of fiscal sustainability so that they become as main part of Indonesian public finance management. This paper finds that tax policy as an institution associates with the realization of fiscal sustainability is to increase the tax ratio while keep maintaining a self-assessment system. That is, the achievement of fiscal sustainability requires that tax policy can support (especially) to finance government expenditures. The study revealed that the contemporary tax policy as an institution, exists influenced by following discourses: (1) tax compliance strategy and taxing the hard-to-tax; (2) efforts to facilitate the strengthening of tax administration; (3) the establishment of information database as a tool to examine the compliance of taxpayers; (4) the division of taxing authority between central and local governments.