Eating with the Tax Collectors

Purpose: The Indian government has launched a number of measures in recent years to improve tax compliance and collection efficiency by utilizing technology. This study examines the major technical advancements made to update the tax infrastructure, including the Tax Information Network (TIN), e-filing platforms, and the Goods and Services Tax Network (GSTN). This paper explores various initiatives undertaken by the Indian government to leverage technology for improving tax compliance and revenue generation. The focus is on the digitalization of tax administration, the introduction of the Goods and Services Tax (GST), and the role of Information and Communication Technology (ICT) in facilitating tax collection. Design/ Methodology/Approach: This study investigates the effects of these measures on tax collection and transparency of system using a mixed-methods approach that includes both quantitative data analysis and qualitative case studies. Despite ongoing difficulties and restrictions, the results show a notable improvement in tax compliance and collection efficiency. There is also discussion of suggestions for improving the use of technology in tax administration, which offers insightful information to tax authorities and policymakers. In order for governments to finance public services and development initiatives, tax collection is an essential component of economic governance. Technology's incorporation into India's tax administration system has greatly increased transparency, efficiency, and compliance. The Goods and Services Tax Network (GSTN), e-filing are just a few of the technical measures the Indian government has used to improve tax collection. It also assesses the difficulties and potential of India's technology-driven tax administration. Findings: The findings indicate that these initiatives have significantly improved tax compliance and revenue collection, although challenges remain.

Tax revenue is a critical component of the Indonesian State Budget, with tax audits and collection as key mechanisms for optimizing state revenue. This study aims to analyze the effect of tax audits and collection on tax revenue at the Teluk Betung Pratama Tax Office (KPP Pratama), Bandar Lampung, for the 2021-2024 period. This empirical study uses quantitative research methods with secondary data from the Teluk Betung Pratama Tax Office (KPP Pratama) for the 2021-2024 period. Multiple linear regression analysis was conducted to examine the relationship between tax audits, tax collection, and tax revenue. The analysis shows that tax audits have a significant positive effect on tax revenue, while tax collection does not show a significant effect. The tax audit variable shows the highest contribution to optimizing tax revenue


 The policy in enforcing the tax collection system is the authority of the state to determine it. Not all taxes must be the same in the way they are collected. This paper discusses to examine the regulations governing BPHTB tax collection in realizing the Self-Assessment System and involving PPAT in the Self-Assessment System tax collection. The system or method of tax collection must be adjusted to the type of tax itself so that the objectives to be obtained are optimal. One type of tax is the Cost of Acquisition of Land and Building Rights or commonly called BPHTB. This type of tax already has its own regulations namely Law No. 20 of 2000. Where in this Law expressly, BPHTB tax collection arrangements are carried out by imposing a Self Assessment System collection. The use of this system is the realization of what is stated by basic legal norms. In essence the use of this system is in fulfilling the taxpayer's obligation to calculate, determine the value owed, pay BPHTB carried out by the taxpayer himself. Even so, the BPHTB tax regulation and collection system is still needed to synchronize with other regulations. PPAT is a public official given authority in this BPHTB tax collection.
 Keywords: Tax Collection, Self Assessment.

In South Africa, minibus taxis are a crucial mode of public transport for many commuters and a vital informal business sector with an estimated value of R90 billion. Concerns have been raised that the South African Revenue Service (SARS) is not collecting the optimal amount of tax revenue from this industry, with estimated tax collection at only R5 million in 2021. As a result of concerns that this industry might be involved in tax evasion or massive tax avoidance, this study investigates the taxation of minibus taxis in South Africa and explores alternative tax regimes that could be implemented to improve revenue collection. The study compares the current South African turnover tax system for minibus taxi operators to other African tax systems and evaluates a viable alternative tax regime or tax collection system. To improve tax collection from the industry, South Africa could consider a tax system tailored to the industry’s informal nature, utilising metrics such as vehicle seating capacity or distance travelled. A standardised tax system for small, medium, and micro enterprises may not be suitable. Consultation with industry stakeholders is essential for the proposed tax system to be acceptable. The study’s findings could inform South Africa’s National Treasury in creating a tax structure or collection scheme targeting the minibus taxi industry. This could increase tax revenue collection from the industry and support government expenditure, including income and wealth redistribution. This study distinguishes itself from prior publications on the South African minibus taxi industry by addressing tax compliance and collection challenges. It offers recommendations for alternative tax regimes to mitigate these challenges.

This study was conducted to determine the effect of tax audits and collection on tax arrears' disbursement. This study uses an associative research type. The research was conducted in the Pratama Ilir Barat Tax Service Office, Palembang City, Indonesia, involving approximately 100 respondents. The sample used was Probability Sampling, namely, simple random sampling. The variables used in this study are Tax Audit and Tax Collection. The primary data used in this study is primary data. Data collection techniques were carried out using questionnaires. Hypothesis testing shows that tax audits and collections significantly affect the disbursement of tax arrears. Overall, a good relationship between tax officers and taxpayers, coupled with an efficient tax audit process and information technology support, can significantly affect the disbursement of tax arrears by accelerating payments and reducing the possibility of delays. The final results show that tax audits affect the disbursement of tax arrears. The better and more tax collection, both by warning and coercion by the tax authorities, results in higher and greater disbursement of tax arrears. Furthermore, the disbursement of tax arrears will certainly increase tax revenues. The study found that law enforcement against the settlement of tax arrears has been carried out seriously by the authorities, in this case, the local Regional Tax and Retribution Agency.

This study aims to analyze the effect of Tax Audits, Tax Collection, and the Number of VAT-Registered Taxpayers (PKP) on Value Added Tax (VAT) Revenue at the KPP Pratama Sekayu. The research method used is quantitative with a descriptive and inferential analysis approach. The data used in this study was obtained from KPP Pratama Sekayu by collecting primary data through questionnaires and secondary data from related reports. Data analysis was conducted using SPSS version 26. The results show that Tax Audits do not significantly affect VAT revenue, possibly due to the low follow-up on audit results and other administrative factors. In contrast, Tax Collection and the Number of PKP significantly affect VAT revenue, with effective tax collection increasing VAT revenue. The simultaneous test (F-test) shows that, overall, the variables of Tax Audits, Tax Collection, and the Number of PKP significantly affect VAT Revenue, with an R value of 0.458, meaning that approximately 45.8% of the variation in VAT revenue can be explained by these three variables. This study recommends that KPP Pratama Sekayu improve the effectiveness of tax audits and collections and strengthen taxpayer compliance through more intensive education and outreach.

Tax collection is a series of actions so that the tax insurer pays off tax debts and tax collection costs by admonishing or warning, carrying out instant and simultaneous collections, notifying forced letters, proposing prevention, carrying out confiscations, carrying out hostages, selling confiscated goods. In accordance with the tax system adopted by Indonesia, the Directorate General of Taxes functions as a supervisory agency or implementation of tax obligations. In carrying out this guidance and supervision function, it is carried out through research, examination of tax assessments and collections. To conduct this research, it is carried out by using a normative approach, namely by examining the data on legal materials in the form of Law Number 19 of 2000 concerning Tax Collection by Forced Letters. In Indonesia, the implementation of tax collection with a forced letter based on law number 19 of 2000 which is carried out at the tax service office is not an arbitrary act but is based on a strong legal basis. The implementation of tax collection by force letter is a form of execution without a judge's regulation (which is the authority of the tax authorities) which is usually called direct execution. In the case of tax collection, the forced letter is notified by the tax bailiff with a statement and submission of a copy of the tax letter to the tax guarantor.

This study analyzed the process that the financial market crisis in the late Qing Dynasty threatened the stability of customs administration through the Jin Haiguan (津海關, a customs office) in Tianjin, China. The proxy tax collection structure of customs in the Qing Dynasty was a device to manage the costs and risks produced in the procedure of administration by the tax collection authorities. The tax collection contractors were guaranteed the right to operate customs duties in return for participating in the tax collection business. After the disintegration of the Canton system, the Qing Dynasty installed Customs banks, superseding the Hong merchants who were in charge of the tax collection contracting business during the early period. The tax collection was delegated to operators selected by the Superintendents. The late tax collection contracting business was led by Qianzhuang and Yin hao (錢莊, 銀號, traditional Chinese banking institutions), which were engaged in the conventional financial industry. As the Customs banks profited from loans and receipts based on the right to operate tax revenue, the financial market conditions significantly affected their profitability. The two financial crises in Tianjin in the 1900s distinctly implicated the adverse imp act of market changes on the stability of the Customs banks’ ta x collection structure. The first was damage to the Customs banks due to the deterioration of currency quality. As a result of the tax collection contractors taking on the risk of customs administration, the Qing Dynasty maintained stable tax revenue, while the profitability of the Customs banks was inevitably degraded. The second was the prospect of bankruptcy as the financial environment was aggravated. The Customs banks’ stability and profitability through managing considerable quantities of tax revenue through financial activities were destined to suffer a severe blow when market liquidity was restricted. The first crisis succeeded in early settlement through the active intervention of the Qing Dynasty. The local authorities normalized the currency quality, and the market immediately stabilized. However, the second crisis rendered the Qing dynasty unable to address due to the aftermath of the revolution, precipitating the collapse of the financial market in Tianjin. According to the nature of the financial market in the late Qing Dynasty based on the credit economy, the bankruptcies of financial institutions generated a chain reaction, and financial institutions that had direct or indirect claim-obligation relationship with a Customs bank A in Tianjin started to fail as well. Nonetheless, in the second crisis, the Qing Dynasty did not protect the Customs banks but instead reclaimed Liu Feng bank’s right to operate the Customs banks and transferred it to HSBC. Although the local government showed an active move to support the Customs banks in the unstable market situation, it was to thoroughly ensure the stability of the tax revenue administration. Under the circumstances where the possibility of A’s bankruptcy increased, the tax collection authority decided to replace the tax collection contractors rather than bear the risk. It was a typical coping mechanism of the bureaucracy, which prioritized the stability of customs administration.

The purpose of this study is to ascertain how tax audit and tax collection contribute to tax revenue at KPP Pratama Jakarta Jatinegara. The study's participants were KPP Pratama Jakarta Jatinegara tax employees. Ninety-six tax employees from KPP Pratama Jakarta Jatinegara were included in the study's sample. Saturation sampling is the sample technique employed in this study. SPSS was used in this study to process the data using multiple linear regression. The findings demonstrated that KPP Pratama Jakarta Jatinegara's tax revenue was significantly and favorably impacted by tax audits and collections. Furthermore, it is established that tax audits and tax collection have a 51.4% impact on tax revenue based on the coefficient of determination (R2) test results. However, other factors not covered in this study have an impact on the remaining percentage (100% - 51.4% = 48.6%).

La evasión tributaria y la recaudación fiscal en las empresas pequeñas y medianas de la región es un problema persistente y creciente que afecta no solo la caja fiscal sino también el desarrollo del país. Por tanto, conocer desde la visión de la empresa familiar como sucede dicho fenómeno es importante para comprender el problema y en trabajos posteriores iniciar las acciones de mejora que correspondan. El trabajo tiene como objetivo determinar si existe relación entre la Evasión Tributaria y la Recaudación Fiscal en los comerciantes de la Feria Lima de la provincia de Tacna. Tiene como objetivos secundarios: Determinar la relación entre la Conciencia Tributaria y la Recaudación Fiscal, determinar la relación entre la responsabilidad fiscal como rol del contribuyente y la Recaudación Fiscal y analizar el conocimiento tributario y su relación con la recaudación fiscal en las empresas investigadas. El estudio realizado pertenece al nivel exploratorio, descriptivo, relacional y presenta un diseño de carácter no experimental y transeccional. De acuerdo con el objetivo de la investigación se pretende buscar la relación de las variables, se define como un estudio de tipo descriptivo-correlacional. Como resultado se concluyó que existe una relación significativa entre la evasión tributaria y la recaudación fiscal en los comerciantes de la Feria Lima en la provincia de Tacna 2017. Asimismo, se prueba que existe una relación significativa entre la conciencia tributaria y la recaudación fiscal en los comerciantes de la Feria Lima en la provincia de Tacna. En el mismo sentido, se puede indicar que la responsabilidad fiscal como rol del contribuyente tiene una relación significativa en la recaudación fiscal en los comerciantes de la Feria Lima en la provincia de Tacna, y por último existe una relación significativa entre el conocimiento tributario y la recaudación fiscal en los comerciantes de la Feria Lima en la provincia de Tacna año 2017.

This study aims to analyze the effectiveness of land and building tax (PBB) collection in Sukalarang Village, Sukalarang Sub-district, Sukabumi District. The effectiveness of tax collection is analyzed based on three main aspects according to the theory of Zaidan Nawawi (2012), namely individual effectiveness, group effectiveness, and organizational effectiveness. This research used descriptive qualitative methods with data collection techniques through observation, interviews, and documentation. The research informants consisted of tax collection officers, village officials, and taxpayers who were selected using purposive sampling and snowball sampling techniques.The results showed that the effectiveness of PBB collection in Sukalarang Village still faces obstacles in various aspects. In the aspect of individual effectiveness, taxpayer awareness is still low, while tax officers' understanding of collection procedures still needs to be improved. In terms of group effectiveness, coordination between the village government and tax officials is not optimal, and socialization to the community is still limited. While in the aspect of organizational effectiveness, the PBB collection policy is quite good, but its implementation still needs to be improved through the use of technology and increasing the capacity of tax officers.The main factors affecting the effectiveness of PBB collection in Sukalarang Village include low taxpayer awareness, lack of socialization from the village government, limited tax collection personnel, and lack of technology utilization in the tax payment system. To improve the effectiveness of PBB collection, strategies are needed such as increasing education to the community, optimizing tax policies, utilizing online payment technology, and providing incentives for compliant taxpayers. With improvements in the tax collection system, it is expected that PBB revenue can increase, thus supporting sustainable development and community welfare.

This article explores the social and political context of the Ottoman Armenian massacres during the reign of Sultan Abdülhamid II focusing on the empire's tax regime. Although important research has been done on the massacres of 1894–1897, little has been written on the role the tax regime and collection practices played in preparing the context for increased state and communal violence in the “six provinces” (vilayat-ı sitte)—Erzurum, Van, Bitlis, Mamretülaziz, Sivas, and Diyarbekir—where the great majority of Ottoman Armenians lived. Political and social historians have paid little attention to the Ottoman state's administrative practices in Eastern Anatolia, particularly its tax collection practices, as part of the larger context of the “Armenian Question.” Perhaps Ottoman economic and financial historians have been reluctant to consider tax collection as politics. In any case, key linkages between the tax regime and the social and political catastrophe it helped to create have been missed. In this paper I establish a bridge between social and political history and fiscal history. I analyze tax collection as everyday politics to offer a new window into the political disturbances in the empire's six provinces populated mostly by Armenians and Kurds. The study of the Ottoman tax system as an instance of state administrative practices at the quotidian level, rather than as merely a legal and institutional apparatus, illuminates the complicated realities of the late Ottoman state and society, and the “Armenian Question.”

W opracowaniu przedstawiono wyniki badań dotyczących kosztów procesu fiskalnego podatku rolnego na przykładzie gmin wiejskich położonych w województwie opolskim. Do określenia kosztów procesu fiskalnego wykorzystano kategorie kosztów wymiaru i poboru podatku rolnego oraz ich relacje do wpływów z tytułu podatku rolnego. W gminie nr 1 stwierdzono około 3-krotnie wyższe dochody z tytułu podatku rolnego niż w gminie nr 2. Wynagrodzenia tytułem uczestniczenia w procesie fiskalnym w gminie nr 1 było niższe o od 4 do 35% niż w gminie nr 2. Pozyskanie 1 zł podatku rolnego w gminie nr 1 wymagało wydatków na poziomie 3–7 groszy, a w gminie nr 2 około 50–80 groszy. Czynnikami kształtującymi efektywność procesu fiskalnego można uznać wynagrodzenia i koszty około płacowe tytułem uczestniczenia w procesie wymiaru i poboru podatku rolnego, wielkość dochodów tytułem podatku rolnego oraz korzystanie z ulg i zwolnień.

In a centralized federation, where tax rates and taxation rules are set by the federal government, manipulating the thoroughness of tax auditing and the effectiveness of tax collection could be attractive for regional authorities because of a variety of reasons. These range from tax competition to principal-agent problems, state capture and benefits of fiscal equalisation. In this paper we discuss strategic tax auditing and collection from the perspective of fiscal federalism and test for strategic tax collection empirically using data of the Russian Federation. Russia’s regional authorities in the 1990s have always been suspect of tax auditing manipulations in their favour. However, in the 2000s increasing bargaining power of the centre seems to induce tax collection bodies in the regions to manipulate tax auditing in favour of the federation. We find partial evidence in favour of both of these hypotheses.

The study was designed to assess tax collection system and its challenges on category ‘C’ tax payers in Nekemte town. The problems identified were the tax collection problems related to tax office and tax payers. The data was collected from 15 tax office employees and 70 tax payers using questionnaires and analyzed using the descriptive tools. The finding shows that The study indicated that lack of awareness creation programs for taxpayers, failure of most of the taxpayers to maintain books of account to control their operations, lack of adequately qualified personnel, lack of objective tax estimation procedures and the resultant tax under- and over-statement, lack of taxpayers awareness about tax procedures and calculations are some of the major problems on category “C” tax assessment and collection of we believe this problems will be simplified if not eliminated. The study recommended that the tax office has to deploy reasonably adequate personnel both in terms of number and experience. Furthermore, the provision of appropriate training to these personnel has to be reinforced. Functions such as tax assessment, collection, awareness creation, providing information, and enforcement has to performed effectively and efficiently, so that the tax office would stand strong and powerful. Keywords: Tax, Taxation collection system, Tax assessment, Challenges, Tax payers, Tax collectors, Category C DOI : 10.7176/RJFA/10-15-01 Publication date : August 31 st 2019