Tax Calculation Research Articles

Problems of legal regulation of land tax under martial law in Ukraine

The article analyzes the peculiarities of land tax administration during the martial law regime. It is emphasized that in today's conditions, the payment of land tax has a significant role in forecasting and forming the revenue side of local budgets. In this article, the author reviews and analyzes such type of local budget revenues as land tax. Special attention is paid to the changes in tax legislation implemented during the martial law. The article emphasizes the complex character of the issues related to the calculation and payment of land tax under martial law, and the need for rational approaches of the legislature to resolve contradictory manifestations of legislative provisions.

ANALISIS PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 21, PPH PASAL 22, PPH PASAL 23 DAN PPH PASAL 25 PADA PT. UND TAHUN 2021

UND is one of the non-open companies that deals in chemicals. This company's been operating for 30 years Using technological systems in keeping with the development of The Times and the good organizational structure, pt. Und has been able to compete and survive with competitors until now. The study aims to find out the analysis and income tax calculations of 2021 through data obtained by direct writers from the company, so all available data is complete with evidence. Besides knowing the tax analyses and calculations, the study is also aimed at knowing whether companies follow government regulations or not when it comes to accounting, deposits, and reporting PPH chapters 21, chapter 22, chapter 23, and chapter 25 2021. The types and data sources used by the author are the primary data with data techniques that interview methods and data obtained from descriptive analysis.

Analisis Perbandingan Pengenaan Pajak Penghasilan Final Dan Perhitungan Pajak Penghasilan Non Final Pada Umkm: Studi Kasus Pada Cv Xyz Di Kabupaten Karawang

This research was conducted to make a comparison between the imposition of non-final tax and final tax in calculating corporate income tax on CV. XYZ for research materials in its calculations uses data in 2022. The research method in this article is to use descriptive qualitative research, based on the phenomenon being studied and interviews with research sources. From this research it can be concluded that when calculating Non-Final Income Tax on CV. XYZ the resulting value is smaller than the Final Income Tax calculation on CV. XYZ, this difference shows that although Final PPh is greater than Non-final PPh, in terms of the rules and calculations of Final PPh it is simpler. And also the Final Income Tax calculation is more efficient even though the tax value is greater.

Отвечают эксперты службы Правового консалтинга ГАРАНТ

The issues related to the calculation of personal income tax, calculation of individual entrepreneurs with individuals are highlighted.

Apskaitos specialisto kompetencijų formavimas: keliami reikalavimai ir iššūkiai

Accounting specialists play an essential role in ensuring the company's financial stability and legality, so their level of competence directly affects the efficiency and success of the company's operations. In this labor market, accounting specialists must have mastered not only technical knowledge, such as preparation of financial reports and tax calculations, but also be familiar with the latest technologies and information systems. Analytical skills, problem-solving ability, and adherence to ethical behavior are also emphasized. The challenges in the labor market are the continuous improvement of technology, so accounting specialists must adapt to automation processes and be able to effectively use new digital tools. In addition, as the legal environment changes and regulations become more stringent, it is necessary to constantly update knowledge. In this context, continuous training and professional development become especially important in order to ensure a high level of professionalism. This work analyzes how accounting specialists can shape their competence in a way that meets the needs of today's market, what requirements are placed on them, and what challenges they face in order to remain competitive and professional in their field. The purpose of the study was to determine the most important competencies and requirements, problems, and challenges of accounting specialists. Research methods: the analysis of scientific literature used for the work, the method of analyzing job advertisements, expert interviews, information comparison, systematization, and summarization.

Analysis of Annual Spt Reporting Article 21 Before and After the Implementation of the E-Filling System at PT Surya Toto Indonesia, Tbk

The purpose of this research is to understand and gather information on how the employees of PT. Surya Toto Indonesia fulfill their obligations as taxpayers in reporting their Annual Income Tax Return (SPT) for PPh 21, to identify the advantages and disadvantages of the e-filing system, and to explore several efforts to overcome the challenges associated with this system. It also aims to examine the differences in reporting the Annual Income Tax Return (SPT) for PPh 21 before and after the implementation of the e-filing system. The data processed in this research is sourced from primary data, which includes qualitative data from interviews and the company profile of PT. Surya Toto Indonesia, Tbk, and quantitative data related to the calculation of PPh 21 on irregular income for employees. The findings of this study indicate that the employees of PT. Surya Toto Indonesia have fulfilled their obligations as taxpayers in reporting the Annual Income Tax Return for PPh 21. In the implementation of the e-filing system, there are both advantages and disadvantages. Differences have been noted before and after the implementation of the e-filing system in terms of the Notification Letter Form (SPT), tax calculation procedures, time/place effectiveness, efficiency, archiving, data submission of the SPT, and taxpayer compliance.

Analisis penerapan akuntansi Pajak Penghasilan Pasal 21 pada karyawan PT. Manado Post

Manado Post is a Media Company under the Jawa Post Group. Manado Post has a large number of employees with the specifications of Permanent Employees and Non-Permanent Employees, so it has great potential in paying taxes, especially Article 21 Income Tax. In addition, there is the potential for errors in both calculating and recording Income Tax. This also affects accounting records, because errors in calculations will cause errors in accounting records. In addition, Manado Post on irregularities in both calculation and reporting of Income Tax caused by differences in views on the Income Tax Law. This also affects accounting records. Based on the reference background of this study, the subject matter can be formulated which will then be the object of discussion in this study. This study used qualitative descriptive method. A total of 55 employees were involved in the study, and of these, 15 employees were the subjects of the study. The qualitative research intended here is to illustrate how the accounting treatment of Article 21 Income Tax applied in Manado Post. The results showed that Manado Post did not fully follow the applicable Tax Law in calculating article 21 income tax on its employees. This causes an overpayment of Article 21 income tax by the company. In this case, Manado Post needs to improve understanding and compliance with applicable tax rules to avoid errors in tax calculations.

ANALISIS KEPATUHAN PAJAK PENGHASILAN PASAL 21, PASAL 23 DAN PASAL 4 AYAT 2 PADA PT ABC TAHUN 2023

This research aims to analyze PT's compliance. ABC, a company that provides hotel information services, against Indonesian tax regulations. The main focus is on payment and reporting of Periodic Tax Returns for PPh Article 21, PPh Article 23, and PPh Article 4 paragraph 2. Apart from that, this research also aims to identify problems faced by the Accounting Services Office (KJA) which is responsible for this aspect. corporate taxation. The research method used is descriptive qualitative using primary data consisting of Periodic Tax Returns, proof of payment, as well as equalization documents for PPh Article 21, PPh Article 23, and PPh Article 4 paragraph 2 PT. ABC and secondary data from interviews with two informants, namely supervisors and senior staff at KJA. The research results show that overall, PT. ABC was less compliant in fulfilling their tax obligations in the three aspects investigated. Several cases of delays in tax payments and reporting were found, as well as corrections in tax calculations carried out by PT. A B C. Delays in submitting data and changes in data that are not immediately reported as well as a long payment application process within the company are problems faced by the Accounting Services Office (KJA) as a tax consultant for PT. A B C.

Pelatihan Akuntansi Perpajakan Mitra Industri Properti

This community service activity focuses on strengthening the understanding and application of tax accounting in the property industry, essential for improving tax compliance and efficiency. The targets of this activity include industry partners in the property sector located in Surabaya and Batu, East Java, as well as students involved in developing their practical skills. This activity aims to strengthen the skills of industry partners in tax calculation and reporting and develop solutions that can be integrated into their tax accounting practices. The methods used include observation to identify challenges and needs of industry partners, theoretical and practical training on tax calculation, and evaluation of activity results through questionnaires. The evaluation results showed a significant increase in the knowledge and skills of industry partners related to tax accounting. The evaluation also identified the need to integrate tax planning into management and develop more efficient tax accounting applications.

Do Tax Deferred Accounts Improve Lifecycle Savings? Experimental Evidence

Abstract In an individual decision-making experiment, we investigate the impact of Tax Deferred Accounts (TDAs). We design six treatments to study various channels through which TDAs may affect decisions. Across both student and Mturk samples, we consistently find that TDAs significantly increase retirement wealth compared to environments with only one non-tax advantaged, liquid saving account. This increase is primarily explained by the requirement of making retirement savings decisions precede consumption decisions. Educating participants by providing a tax calculator has minimal effects. Our results highlight the effectiveness of TDAs in enhancing retirement preparedness and the significance of the order of consumption/savings decisions.

Analysis of PPH Calculations for Individual Taxpayers According to PP 55 2022 (Case Study Aertembaga District)

Income tax is a type of tax that is a source of state revenue. Income tax is a fee charged to individuals, companies, and other legal organizations on the profits they earn. This research aims to determine the criteria and calculations for individual taxpayers who run a business and have a certain gross turnover in accordance with PP 55 of 2022 for businesses in Aertembaga District. The objectives of this research are: 1. To find out whether the analysis of the criteria for individual taxpayers for business owners who have a certain distribution in Aertembaga sub-district is in accordance with PP 55 of 2022? 2. To find out whether the calculation of income tax for individual taxpayers for business owners who have a certain circulation in the Aertembaga sub-district is in accordance with PP 55 of 2022? The benefits of this research are: 1. Theoretical benefits of this research will be able to increase insight regarding individual taxpayers' income tax and gross turnover in accordance with PP 55 of 2022. 2. Practical benefits of this research will be able to provide opportunities for business owners to find out how to calculate income tax in accordance with PP 55 of 2022. The method used in this research is qualitative, the data processed as research material is primary data and secondary data for individual taxpayers in Aertembaga District in 2022. Results research shows that Gracia Restaurant, Jemi Workshop, Yemima Laundry and Feodora Laundry have met the criteria of PP 55 of 2022. The income tax calculation of PP 55 of 2022 is appropriate and can be used by Gracia Restaurant, Jemi Workshop, Yemima Laundry and Feodora Laundry, including income from Jemi Workshop whose income has reached above Rp. 500,000,000 so there is tax that must be paid by Jemi's Workshop.

Вопросы применения медианного значения рыночного интервала в регулировании трансфертных цен

Material changes in the tax regulation of transfer pricing have occurred in the early 2024, such changes include the introduction of the median value of the market price interval (financial parameters). This is a new instrument in the regulation of transfer pricing, its introduction was not justified in the bill discussion period, but its effect is significant for tax obligations of Russian companies. The new instrument in the transfer pricing system creates additional risks for taxpayers, as well as for the state in terms of economic relations with regard to timely and full calculation and payment of taxes, as well as for parties to international economic activities and internal relations. This predetermines the research subject: the conditions of and procedure for applying the median value for the purposes of tax control of intracompany transaction prices. The research methodology is based on an analysis of transfer pricing recommendations of the ОECD in АННОТАЦИИ Налоги № 2-2024 47 АННОТАЦИИ terms of applying statistical tools to determine the price of the transaction under analysis, provisions of foreign regulations that determine the pricing procedure in transactions between related entities. Special attention is paid to an analysis of foreign court judgments on determination of the market price of intracompany transactions. An analysis of the ОECD recommendations has given an opportunity to single out obligatory conditions for the application of the median value. The author has identified a tendency towards harmonization of approaches to using the median value in foreign countries and the general trend to clarifying regulations in 2022-2024. The judicial practice shows that irrespective of the activity type or type of transactions performed by group subdivisions, courts award uniform judgments in terms of applying the median value and take into account the ОECD recommendations when passing a judgment. The paper concludes that Russian taxpayers face an additional tax risk rooted in the differences in the approach towards the application of the median value in the Tax Code of the Russian Federation and the OECD Transfer Pricing Guidelines for transnational corporations and tax administrations used to regulate taxation of transactions between related entities in explanations of tax authorities and the judicial practice. The scientific novelty of the study lies in the determination of tendencies towards applying the median value for transfer pricing purposes, evaluation of tax consequences of the novelty for Russian taxpayers.

ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.

Pengaruh Perubahan Tarif Pajak dan Metode Penghitungan Pajak dengan Dikeluarkannya PP Pasal 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM

This research aims to determine the effect of changes in tax rates and tax calculation methods with the issuance of PP Article 23 of 2018 on the level of compliance of MSME taxpayers. This research adopts quantitative research methods with the Tax Service Office in Central Maluku as the research object. The main population comprises 251 UMKM in the food and beverage sector, officially registered with the Central Maluku Trade Service. The testing methods applied involve normality tests, validity tests, reliability tests, F tests, and T-tests. The research results show that changes in tax rates and tax calculation methods in PP article 23 of 2018 simultaneously affect the level of taxpayer compliance of UMKM employees at service offices—Central Maluku tax. Meanwhile, from partial testing, it was concluded that changes in tax rates and tax calculation methods in PP Article 23 of 2018 had. A partial effect on the level of taxpayer compliance of UMKM employees at the Central Maluku tax service office.

Restaurant Tax Calculation Application and Service Fees for Tax Reporting

Restaurant Tax Calculation Application and Service Fees for Tax Reporting

Analisis Pelaporan Dan Penghitungan Pajak Penghasilan Wajib Pajak Orang Pribadi yang Melakukan Perjanjian Pisah Harta

This study aims to examine and understand the reporting and calculation of income tax for individual taxpayers to determine the more advantageous method for husbands and wives who solely earn income from one employer in terms of reporting income tax. The applied research takes samples of Wajib Pajak Orang Pribadi (WPOP). Data processing is carried out by: (a) calculating the income tax owed by the husband and wife that has been withheld by the employer; (b) calculating the tax owed that must be reported by the husband and wife in the annual tax return (SPT); (c) calculating the underpaid or overpaid tax of the husband and wife. The results of the analysis show that if the husband and wife have a separation of assets agreement or the wife chooses to fulfill her tax obligations independently, then the larger net income for either the husband or wife results in a higher net income ratio, causing the tax obligation for the husband or wife to be greater compared to the tax withheld by the employer, and vice versa, if the net income is smaller.

Automation scenarios: citizen attitudes towards automated decision-making in the public sector

ABSTRACT This article explores citizen attitudes towards automated decision-making (ADM) in the public sector, addressing concerns related to social justice and transparency. ADM, used in diverse public services, such as benefit application processing, welfare fraud detection and tax calculation, has sparked public interest and scepticism. To shed light on this complex issue and make ADM more accessible for citizens, we presented three domain-specific scenarios in a population-representative survey in Estonia (n = 1,500), Germany (n = 2,001) and Sweden (n = 1,000). These scenarios involved job seeker categorisation, child welfare risk assessment and predictive policing through facial recognition. Drawing from this survey and adopting an exploratory approach, we analyse attitudes across responses to these scenarios and conduct a regression analysis, integrating individual variables such as age, gender, education, awareness, enthusiasm and trust in ADM systems. Our findings reveal differences in citizens’ attitudes based on welfare regimes and individual characteristics. This citizen-focused approach underscores the significance of involving citizens in the governance of ADM in the digital welfare state, transcending the traditional regulatory and stakeholder-centric perspectives.

Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.

Pendampingan Penghitungan dan Pelaporan Pajak Penghasilan Pasal 21 Orang Pribadi pada Civitas Akademika Sekolah Pelayaran Surabaya

Purpose – This community service activity aims to enhance the understanding of individual taxpayers in the field of taxation, specifically in calculating and reporting their taxes online. The community service activity took place at Bhakti Samudera Maritime School located in Surabaya, and the participants were teachers and administrative staff from the school. Design/methodology/approach - The activity was conducted in three phases: questionnaire distribution, training on the calculation and reporting of Article 21 Personal Income Tax (PPh Pasal 21), and assistance in calculating and reporting taxes online. Based on the questionnaire data, it was determined that the academic community had income below the Taxable Income Threshold (PTKP). Therefore, the community service team prepared simplified materials for tax calculation and reporting. Findings – This community service activity improved the understanding of individual taxpayers, specifically the academic community of Bhakti Samudera Maritime School in Surabaya, regarding how to calculate their tax liabilities under Article 21 Personal Income Tax and report them using online e-filing. Originality/value – The school's academic community benefited from the training and assistance provided, as it resolved all tax-related issues and misunderstandings.

A Suggested Accounting Framework to Apply Value Added Tax (VAT) in the State of Kuwait: An Empirical Study

Value Added Tax (VAT) has been widely adopted globally as a consumption tax, but its implementation can vary significantly across countries. This study aims to develop a suggested accounting framework for applying VAT in the State of Kuwait, considering its unique economic and legal environment. Through an empirical analysis of current VAT practices in Kuwait, the study identifies challenges and gaps in the existing framework. The proposed framework outlines clear guidelines for VAT registration, invoicing, tax calculations, and reporting, ensuring compliance with both domestic regulations and international VAT standards. By addressing the identified issues and providing a comprehensive accounting framework, this research seeks to enhance VAT administration, improve tax revenue collection, and facilitate business operations in Kuwait. Keywords: Value Added Tax (VAT), Kuwait, accounting framework, empirical study, tax compliance, tax administration.