Tax Calculation Research Articles

Income Tax Calculation and Deposit Analysis

The purpose of this study was to determine whether the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010 and to determine whether the payment of income tax article 22 on procurement goods at the Tana Toraja Regency Education Office have been carried out properly in accordance with the Minister of Finance Regulation Number 242/PMK.03/2014. This research method is descriptive qualitative and quantitative descriptive by using interview and documentation method. Data analysis using Descriptive Analysis. The results of the study found that: (1) the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010; and (2) the payment of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 242/PMK.03/2014.

Analysis and Application of Calculations Fiscal Reconciliation on Less Corporate Income Pay at Sip Company

Every company in Indonesia currently has an annual financial report, which aims to find outthe performance of a company, besides that the company's financial statements are also used to report and make calculations in paying taxes, financial statements are prepared based on generally accepted principles, namely Accounting Standards Finance (SAK). The background of this study is the result of observations and experiences of researchers, that to determine the calculation of corporate income tax carried out by the SIP company and to compare the calculation of corporate income tax on financial statements made by companies with the Taxation Law. The research used exploratory descriptive analysis method. The research instrument used in this research is the documentation format SIP company financial statements results the conclusion of this study is the analysis of the company's financial statements, indicating that the calculation and reporting of income tax by the company is not in accordance with the tax law. Companies need to calculate the fiscal reconciliation is the most appropriate means used in determining the amount of income tax payable.

Accounting for licenses in medical entities: topical issues and problems

The article reveals the legislative stipulated prerequisites for acquiring the licenses for the provision of services by medical entities, presents the current dynamics of the licensing process, its supporting and limiting factors. The author considers in detail the process of recognition the initial cost of licenses, as a type of intangible assets, in medical organization’s accounting. The main directions of current approaches to the subsequent measurement of licenses and permits by medical organizations are outlined, problematic aspects of the accounting process related to the correct calculation of income tax are identified.

Analysis of The Implementation of MSME Tax Calculations Based On The Tax Harmonization Law Number 7 of 2021 In The Bogor Region

With the enactment of the Law on the Harmonization of Tax Regulations number 7 of 2021, implemented based on the principles of justice, legal certainty, simplicity, efficiency, and national interest, there are several provisions that have an impact on MSME taxpayers, including the imposition of layers of income tax rates (PPH). and changes in non-taxable income, for taxpayers that do not exceed a gross income of Rp. 500,000,000 per year, while taxpayers who exceed gross income of Rp. 500,000,000 to Rp. 4,800,000,000 per year are subject to a 0.5% rate based on PP 23 of 2018 This study discusses the calculation of MSME Taxes with gross income for taxpayers having business in the MSME sector. The method used in this research is qualitative with observations and interviews by analyzing the financial statements of MSMEs and the application of gross Final Income Tax on income from certain business circulations for MSME taxpayers who are food and beverage distributors in 2021, in accordance with Law number 7 of 2021 subject to tariffs Final PPH every month for the efforts of the taxpayer on certain business income

WORLD PRACTICE OF MOTOR VEHICLE TAXATION

The tax on vehicles is classified as direct and is credited to local budgets. Its role in the revenues of local budgets of the leading countries of the world is constantly increasing, as the number of vehicles has a constant upward trend. Even with the destruction of transport and logistics chains in the world, the number of cars is growing due to the emergence of new types of vehicles. In the near future, a transport revolution is expected in the world. And this is due not only to the growing use of electric vehicles, but also to the introduction of non-traditional modes of transport into the public sphere.Also, the calculation of transport tax is constantly changing and improving all over the world. In a word, it has a dynamic behavior, unlike, for example, such a tax as the land tax. In this regard, a brief study of the transport taxation of the leading countries should be carried out.

REAL ESTATE TAX COMPARISON OF THE BALTIC STATES

Real estate tax is the only tax that is 100 % amount is transferred to the municipal basic budget. The aim of the study is to analyze the calculation of real estate tax and the application of benefits procedures in the Baltic States and to compare them. Novelty of the research: the author compared the real estate tax in the Baltic States, performed an assessment of rates, taxable bases and benefits. The criteria for determining the real estate tax - the tax base, rate and benefits differ significantly in Latvia, Lithuania and Estonia. The name of this tax is different in the Baltic States, because there is not only a real estate tax, but also a land tax. The tax base can be both cadastral value and market value. Comparing Latvia with Lithuania and Estonia, real estate tax in Latvia is the highest in relation to the average gross salary.

Digitalization of the tax system: current state, problems and prospects

The article explores the issue of digitalization of the tax system in Ukraine. The functioning of automated information systems in tax calculations is disclosed, as well as the taxpayers’ interaction with the State Tax Service in the electronic environment is highlighted. The key challenges of digitalization of the tax system are noted, and the need to make use of the latest information technologies to improve the interaction between taxpayers and state financial control bodies is determined. The features and procedures of the subsystem of the Information and Telecommunication System of the State Tax Service «Tax Block», which is used to enter, process, store and provide up-to-date and reliable data, as well as to ensure the interaction with the information systems of the State Tax Service and state bodies in accordance with the legislation of Ukraine and the taxpayers’ information needs, are outlined. The segments of the Information and Telecommunication System «Tax Block» are considered: taxpayers’ registration; processing of tax reporting and payments; tax audit; analytical system; accounting of payments. The essence and procedures of the subsystem of the Information and Telecommunication System of the State Tax Service are disclosed. The principal electronic services employed by taxpayers are characterized, such as: public knowledge-management resource; information from registers; payer’s electronic cabinet; electronic reporting; Software registrar of settlement operations; service «Pulse»; interactive tax map of Ukraine. The features of utilizing a number of effective services developed by the State Tax Service of Ukraine within the framework of implementing the digital transformation strategy, in particular InfoTAX, are presented. The advantages of using the state-of-the-art information technologies in tax calculations are outlined. The attention is focused on the fact that when developing a tax digital system, it is necessary to take into account the following aspects: flexibility; continuous improvement of information support, hardware, software; universality; accessibility; order of use; compatibility; data security; reliability. In this context, the measures have been proposed to computerize tax calculations of taxpayers and state control bodies.

Теория и практика определения действительного налогового обязательства индивидуального предпринимателя по НДФЛ

The subject of the study is the mechanism for calculating personal income tax by tax authorities for individual entrepreneurs, used in the tax system of Russia in the implementation of tax control. The author solved an analytical problem consisting in the formulation of an urgent and acute problem of excessive calculation of personal income tax by tax authorities for individual entrepreneurs, and determined the optimal way to eliminate it. The purpose of the work is to establish the optimal way to solve the problem of excessive calculation of personal income tax by tax authorities in relation to individual entrepreneurs in the implementation of tax control. In the course of the study, based on the consideration of the results of taxation of individual entrepreneurs, analysis of the regulatory framework, it was found out that when tax control is carried out, the tax authorities do not fully take into account the expenses of individual entrepreneurs, which causes artificial overestimation of net income for them and, consequently, economically unjustified taxation. Thus, it is established that the practice of tax control contradicts the theory of taxation. The article concludes that arbitrary manipulation of expenses by the tax authorities, which often turns personal income tax into a tax on gross income, should be excluded from the practice of taxation of individual entrepreneurs. To do this, it is proposed to abolish the provision of the Tax Code of the Russian Federation on the 20% professional personal income tax deduction for individual entrepreneurs and use the calculation method instead when determining their income.

ПРАКТИЧНІ АСПЕКТИ ФОРМУВАННЯ ФІНАНСОВОЇ ЧАСТИНИ БІЗНЕС-ПЛАНУ ДЛЯ ОТРИМАННЯ ГРАНТУ ВЕТЕРАНАМ ТА ЧЛЕНАМ ЇХ РОДИН У ПРОГРАМІ «ЄРОБОТА»

The article discusses the main practical aspects of the formation of the financial part of a business plan for obtaining grant funding for starting or developing one's own business from the YeRobota program for veterans and their family members. The main rules are outlined, according to which it is necessary to develop a plan of income and expenses, as one of the necessary parts of the business plan. Recommendations are given on the algorithm for filling out the financial part of the business plan. Recommendations are provided for filling out each section of the financial part of the business plan. The main approaches to calculations, calculation of taxes and mandatory fees are outlined. Emphasis is placed on the need to take into account the essential conditions of the grantor, namely: the amount of own funds is applied to grants in the amount of UAH 500,000 to UAH 1,000,000 and is 30% of the grant amount; the number of new employees under the terms of the grant program depends on the amount of the grant: a grant of up to UAH 250,000 – one employee; from UAH 250,000 to UAH 500,000 – two employees; from UAH 500,000 to UAH 1,000,000 – four employees, two of whom are combatants and/or persons with disabilities as a result of the war. The main approaches and methods for the high-quality development of the income and expenditure plan of the business plan are described, which must be strictly followed in order to have a chance of receiving non-refundable grant funding from the government program "eRobota". Generalized recommendations on the formation of sections are given: "Costs related to the sale of products/providing services", "Purchase of property for the implementation of activities", "Costs for rent", "Other payments", "Utility services (gas, electricity, water) ", "Insurance", "Telephone and Internet", "Marketing and advertising", "Security", "Purchase or leasing of equipment", "Postal, printing, stationery", "Transport and delivery", "Payment for professional services (legal, accounting, etc.), "Total labor costs", "Applicant's salary (for FOP)", "Employee remuneration", "Grant refund", "Payment of taxes and fees". It is emphasized that in order to correctly form the financial part of the business plan, it is necessary to carefully familiarize yourself with the requirements of the tender documentation, the provisions of the legal framework and the recommendations of the program developers. It was concluded that the quality of the development of the financial part of the business plan is of great importance for receiving non-refundable grant assistance from the "eRobota" program.

ОБЛІК ОСНОВНИХ ЗАСОБІВ ПІДПРИЄМСТВА В УМОВАХ ВОЄННОГО СТАНУ

The war provoked significant challenges in asset accounting in general. The article examines the problems of accounting for fixed assets under the conditions of martial law in Ukraine. In April 2022, 55.9% of enterprises in Ukraine partially or completely stopped their work due to the war. Whereas, in November 2022, the situation changed for the better and the number of non-working enterprises decreased by 24.2%. The key issues of accounting for fixed assets are their recognition, determination of their book value, calculation of depreciation, as well as revaluation and liquidation (write-off). It has been established that traditional approaches to the recognition and calculation of depreciation of fixed assets in the conditions of war need to be revised and transformed. It is necessary to review the points of the accounting policy in terms of depreciation charges, in particular the useful life of fixed assets, liquidation value, amortized cost, depreciation methods used by the enterprise. The changes in the revaluation accounting of fixed assets were studied. It was considered and proposed to improve the method of writing off fixed assets, to ensure proper documentation and accounting. If there is access to the objects of fixed assets and the possibility of recording the facts of physical destruction, theft or fire, a commission must be formed, which forms the corresponding supporting documents. The company should reflect the depreciation of assets as expenses. If the enterprise does not have access to the assets and there are no relevant documents certifying their damage, then these objects of fixed assets continue to be reflected on the enterprise's balance sheet.an important condition for writing off fixed assets is the availability of primary documents, accounting registers, financial statements and other documents related to the calculation and payment of taxes and fees. The issue of reflecting in the financial statements fixed assets located in the occupied territories, relocated, physically destroyed in part or in full, stolen by the occupiers, etc. was studied. In the annual financial statements for 2022, enterprises must already reflect the consequences of the influence of military aggression on the financial condition of the enterprise. In particular, it is necessary to test assets that are not subject to their depreciation, to estimate the amount of the reserve for doubtful debts, to write off damaged assets that no longer meet the recognition criteria.

Developing a precision spatial information system of smallholder oil palm plantations for sustainable rural development

Oil-palm products are contributes significantly to economic growth, creating jobs and government revenue. Of the 14 million ha of Indonesian oil palm plantation, 40% are smallholder farming characterized by low productivity, irregular distribution, and fragmented. The lack of smallholder farming traceability information is one of the main issues for product certification, which make it difficult to access the international markets and is an obstacle to increasing productivity and developing rural-based processing. The OPTIMAL-IPB technology using Artificial Intelligence (AI) approach provides precise spatial information. The objectives of this research, which were carried out in Jambi Province are to detect precisely: (1) the positions, numbers, and areas of smallholder oil palm plantation in the village with precision; (2) the suitability of the spatial distribution of oil palm plantations compared to the spatial plan (RTRW); (3) potential income of farmers and land tax at village level based on production estimates. The study significantly increased the accuracy and detailed information of palm oil farming data, providing essential information for land use control and the traceability of oil palm products. Village and regency governments can utilize this spatial information system for income tax calculations, preparing various production, and income improvement programs.

Legal Consequences of Marriage Agreements Separation of Property Against Calculations Income Tax

This study aims to obtain results on the legal consequences of separation of assets in tax calculations and the principle of fairness for tax calculations in accordance with the provisions of the Director General of Taxes. The research method used is normative juridical by using testing techniques through a statutory approach as well as applicable legal theories, concepts and principles compared to the implementation in the field, especially about the method of calculating the separation of assets in accordance with the regulations of the Director General of Taxes and the calculation should be if in accordance with the marriage agreement for the separation of property. The research provides results if using the calculation method in accordance with tax regulations, the couple is still owed tax and / or greater even though each of them has been deducted from income tax and should be nil. And the principle of legal justice that should be obtained by the taxpayer of separation of property on the mechanism for determining taxable income by tax regulations is not to occur because with the deed of marriage agreement for separation of property made before a Notary which is an authentic deed, it should be from the beginning that from the beginning everything is separate including with his property, but for taxes it is not recognized the deed because the income is combined first.

MONETARY VALUATION OF AGRICULTURAL LANDS IN THE CONTEXT OF FORMING ECONOMIC RELATIONS IN THE AGRICULTURAL SECTOR OF UKRAINE

Introduction. The basis of the assessment of the market value of agricultural land is the theory of land rent or excess income generated during the use of land for obtaining the agricultural products. In turn, this income is determined not only by the natural conditions and quality of the land, but also by the prices of the products produced. It is also determined by the quantity, demand and supply of agricultural products in the sales markets, the level of wages and other costs in agricultural production, as well as the prevailing rate of interest on capital and the established rate of profit in agriculture. Methods. To solve the set research tasks, a complex of general scientific research methods was used: abstract and logical (when forming principles, theoretical generalizations and conclusions); monographic (study of scientific works on the regularities of the formation and development of land relations, research on the processes of formation, formation and development of land relations in Ukraine); hypotheses (determining the characteristics of land as a commodity and the specifics of the process of formation of the land market in Ukraine); statistical, method of synthesis and economic analysis, calculation (research of effectiveness and organization of land use in the agricultural sector); specification and formalization (development of approaches for determining the price of agricultural land plots). The results. A scientific approach to the reproduction of land resources in agricultural enterprises is proposed, which is based on a complex of organizational and economic tools of socially responsible management of activities, in particular: calculation of land tax and rent based on the adjustment of the value of agricultural land, creation of a corresponding special fund, motivation of agricultural producers to apply organic fertilizers, which will help increase the fertility of agricultural lands. Discussion. In the post-war period, the problem of monetary valuation of agricultural lands will significantly worsen, which will be caused by the revival of agricultural production in the corporate sector of the agrarian economy. In connection with this, there is a need to use the cost method of price formation, and as the main article, in our opinion; the costs will be related to the reclamation and demining of agricultural land. Keywords: monetary assessment, agricultural land, method, fertility, price.

Peningkatan Pemahaman Perhitungan PPh Pasal 21 Pada Siswa SMK Ibnu Taimiyah Pekanbaru

Community service activities carried out by the Pekanbaru LP3I Polytechnic service team were in the form of workshops with the theme of increasing understanding of Article 21 income tax calculations for students of SMK Ibnu Taimiyah Pekanbaru. Based on the information we got, there are still many people/taxpayers who do not understand how to calculate PPh 21 at least to calculate PPh 21 on their own income and from Ibn Taimiyah Vocational School students, the material they receive about PPh 21 at school is still not in detail, the discussion has not yet been reached. PPh 21 is owed to taxpayers, for that reason this socialization is carried out for SMK students majoring in Accounting which aims to make them understand the stages of calculating PPh 21. This socialization is about how to calculate PPh article 21 for taxpayers who are already working because the students of SMK Ibnu Taimiyah who majoring in Accounting does not rule out the possibility that upon graduating from school he immediately works in the Company as a financial staff or accounting staff who performs the calculation of Income Tax Article 21 for employees who work in the company or at least for the calculation of Income Tax Article 21 on the income he receives ( himself) . With this workshop, it was hoped that the participants will have knowledge, understanding and be able to calculate Income Tax Article 21 starting from the calculation of gross income, net income, non-taxable income and calculating income tax payable based on a predetermined tax rate.

PENERAPAN PAJAK WARISAN DI BEBERAPA NEGARA

Inheritance tax is still a controversial discussion. For the state, its objective is more on income redistribution than revenue collection. This research collects information on how inheritance tax is implemented in several developed countries. Japan, Korea, and the UK are countries that still impose inheritance taxes at quite high rates. As with other taxes, the calculation of inheritance tax also has aspects of reduction and exemption. Tax revenue from inheritance tax is indeed very small, on average it is still below 2% of total tax revenue. On the other hand, there is Sweden which has had an inheritance tax for centuries, but then abolished it. In addition to a small portion of revenue, inheritance tax in Sweden can hamper the economy and demotivate people in doing business.

THE EFFECTIVENESS OF COLLECTION OF LAND AND BUILDING TAX IN REGIONAL REVENUE AGENCY (BAPENDA) MAKASSAR CITY


 This is motivated by the importance of taxes for state revenues and increasing regional finances. To achieve this goal, the government carries out the effectiveness of tax collection to increase regional income. By implementing the effectiveness of tax collection, the government expects tax revenue to be more optimal and reach the targets that have been set previously. The purpose of this study was conducted to determine the effectiveness of land and building tax collection at the Makassar City Regional Revenue Service in supporting Makassar City's PAD and to find out the inhibiting factors and supporters of PBB collection at the Makassar City Revenue Service. To achieve the objectives of this study, the type of research used is descriptive qualitative, namely to provide a clear picture of the problems studied, interpret and explain data systematically at the Makassar City Revenue Service with a qualitative research approach, namely conducting interviews with respondents who contain questions regarding matters related to research. The results of the study show that the effectiveness of land and building tax collection at the Regional Revenue Service of Makassar City is good or effective. However, the effectiveness of the collection can be increased so that the goals of the organization, namely increasing tax revenue, can be fulfilled. Meanwhile, to measure the effectiveness of land and building tax collection, namely by looking at the level of taxpayer compliance as measured through the juridical aspect. consists of WP registration, SPT reporting, tax calculation and tax payment.

Simplified taxation system in Ukraine in the conditions of digital transformation

In the conditions of the economic crisis that arose during the martial law in Ukraine, introduced by the Decree of the President of Ukraine dated February 24, 2022 № 64/2022, there is an urgent need to reformat the current domestic taxation system, aimed at the maximum simplification and minimization of administrative procedures, related to the calculation and payment of taxes, control over compliance with tax legislation, as well as the optimization of state expenditures for the specified purposes through the introduction of a real simplified system of taxation, accounting and reporting throughout the territory of Ukraine for all legal and physical entities.
 The authors of the article set a goal, based on the idea of a simple, understandable and effective in administration of a simplified taxation system, to propose further directions for the legal regulation of step-by-step actions of the state during the transition to a digital domestic taxation system in the conditions of the implementation of a real tax reform.
 Given the insignificant share of the single tax in the revenues of the consolidated budget of Ukraine (about 1.7-3%) there is no need to increase the tax burden on its payers, which has been observed in recent years in connection with the adoption of numerous legislative acts aimed at strengthening regulatory mechanisms of taxation of entities that have chosen a simplified system.
 The article proposes specific directions for the legal regulation of processes aimed at the legalization of income through tax amnesty, the gradual rejection of the circulation of cash and the transition exclusively to cashless electronic transactions, the prohibition of barter transactions - for implementation in the conditions of digital transformation throughout the country for everyone, both citizens and business entities of the simplified taxation system in the form of a transaction tax.
 According to the data presented in the article, the taxation of transactions at the rate of 1.6% would allow to ensure the annual volume of budget revenues planned for 2022 while minimizing administrative procedures and expenses for them. The adoption of the law on the transaction tax with the simultaneous repeal of a number of legislative and regulatory acts on taxation is an important step for the implementation of real tax reform.

Penerapan Tax Planning dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Penghasilan pada PT Bintang Kaltim Sangasanga Tahun 2018

The purpose of this research is to know the influence of before and after the implementation of tax planning on the calculation of income tax of PT. Bintang Kaltim Sangasanga in order to suppress the minimum tax burden payment. The analysis tool used is Law No. 36-year 2008. The results of this research show that with the implementation of the Tax Planning method PT. Bintang Kaltim can be the payment of tax expenses during the period of 2018.

Changes in the accounting of insurance premiums and personal income tax and their impact on the wages of workers in the Agricultural Sector

The analysis of changes in legislation related to the accounting of contributions to compulsory social insurance in Russia, the calculation and payment of personal income tax, the impact of changes on the income and standard of living of the population in agribusiness organizations.

ANALISIS PENERAPAN PSAK NOMOR 46 PAJAK PENGHASILAN ATAS LAPORAN KEUANGAN TAHUN 2021 DI CV. NUSANTARA MAKMUR SEJAHTERA

Companies often face obstacles in the process of recognizing all the consequences of tax calculations on financial statements. This causes differences between commercially recognized financial statements and fiscal financial statements. CV. Nusantara Makmur Sejahtera is a company that sells various types of facial, hair and body beauty products. The purpose of this study was to evaluate whether CV. Nusantara Makmur Sejahtera has implemented PSAK No. 46 in the company's financial statements.
 The research uses qualitative methods with descriptive analysis, namely looking at the 2021 financial reports. The data used in this study is primary data, and the type of data used is documentary data.
 The research finding is that there is a difference between the financial statements that are recognized fiscally and commercially. This causes a negative fiscal correction to the depreciation account. Based on the calculation, the total negative fiscal correction is Rp. 58,830,650.
 So that the application of PSAK No. 46 in the financial statements of CV. Nusantara Makmur Sejahtera is not perfect yet. To overcome this problem, the company must follow the tax regulations that have been set by PSAK No. 46