Corporate Taxpayers Research Articles

ANALISIS PENGARUH KEGIATAN SOSIALISASI PERPAJAKAN DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA MEDAN PETISAH

This study aims to find out how to analyze the influence of tax socialization activities and tax audits on income tax revenues article 25/29 for corporate taxpayers at KPP Pratama Medan Petisah. The population in this study is the number of taxpayers who are active and registered at KPP Pratama Medan Petisah from 2015-2022. This study uses primary and secondary data obtained by direct surveys to the field by distributing questionnaires to corporate taxpayers. The data analysis technique used in this study is a descriptive data analysis technique, namely describing and interpreting data according to existing facts.Based on the discussion of the research results obtained, it can be concluded that tax socialization activities at KPP Pratama Medan Petisah partially have a significant positive effect on tax revenues. Tax audit at KPP Pratama Medan Petisah has a significant positive effect on tax revenues. There is a positive influence on the receipt of income tax articles 25/29 for corporate taxpayers. simultaneously tax socialization and tax audit have a positive and significant effect on tax revenues. We can see that the three variables have a positive and significant influence. This means that the more often (positive) tax socialization and tax audit activities are carried out, the income tax revenue article 25/29 will also increase.

Do United States Tax Court judge attributes influence the resolution of corporate tax disputes?

Corporate taxpayers can have economically meaningful disputes with the United States Internal Revenue Service (IRS) that ultimately involve the federal judiciary. In an attempt to reduce the number of corporate tax disputes going to trial and reduce the amount of time between when corporate taxpayers file a petition with the United States Tax Court (USTC) and resolution of the case, politicians and judges have placed greater emphasis on negotiated settlements as opposed to Tax Court trials. In this paper, we investigate whether the personal attributes of the Tax Court judge assigned to the case (political ideology, tenure on the bench and professional experience) influence corporate taxpayers and the IRS to reach a negotiated settlement or proceed to trial. Overall, our results show that Tax Court judges who are conservative, have private practice experience, have governmental legislative experience, and have longer tenure on the Tax Court bench are more likely to preside over disputes resolved through a negotiated settlement as opposed to going to a trial.

Analysis of the Application of Value Added Tax on Port Services based on Undang - Undang Nomor 7 Tahun 2021 at PT Kaltim Kariangau Terminal, East Kalimantan

Value Added Tax (VAT) is a tax levy imposed on sales and purchase transactions of taxable goods or services carried out by Individual Taxpayers and Corporate Taxpayers who have been confirmed as Taxable Entrepreneurs (PKP). This research aims to find out that the implementation of Value Added Tax in companies is in accordance with Undang-undang No 7 Tahun 2021. The research method used in this research is a descriptive method with a qualitative approach and data is obtained through interviews and documentation. The research results show that the implementation of Value Added Tax at PT Kaltim Kariangau Terminal is in accordance with Undang – Undang No. 7 Tahun 2021.

SOSIALISASI DAN ASISTENSI VALIDASI NOMOR INDUK KEPENDUDUKAN (NIK) MENJADI NOMOR POKOK WAJIB PAJAK (NPWP) ORANG PRIBADI

The use of an identification number (NIK) as a taxpayer identification number (NPWP) is one of the provisions stipulated in the tax harmonization law, which is related to administrative reform in the field of taxation. Given the importance of the process of matching NIK to NPWP not only for taxpayers but also for the government, as well as the consequences that will be received if individual taxpayers do not match, it is felt necessary to socialize as well as assistance for individual taxpayers to match NIK to NPWP. With this socialization and assistance, the public, especially individual taxpayers who come to the KPP Pratama Tabanan, will obtain information and avoid the difficulties and losses that will be incurred if, by the end of 2023, their NIK has not yet been matched to become an NPWP. The process of matching NIK to NPWP is carried out using the website www.djponline.pajak.go.id by following the stages according to those stipulated in the Minister of Finance Regulation number 112/PMK.03/2022 concerning taxpayer identification numbers for individual taxpayers, corporate taxpayers, and government agency taxpayers.

The Role of E-Filing, Perceived Ease of Use, and Perceived Usefulness in Improving Corporate Taxpayer Compliance

This study aims to examine the effect of e-filing, perceived ease of use, and perceived usefulness on corporate taxpayer compliance, especially in Sukabumi, West Java. This study used a quantitative approach. The questionnaire distributed to 50 corporate taxpayers in Sukabumi who have used the e-filing tax service system. Analysis of the data was done using multiple linear regression. The results of the study showed that the use of e-filing, Perceived Ease of Use, and Perceived Usefulness had a positive effect on corporate taxpayer compliance.

Examining the Dimensions of Corporate Taxpayer Compliance (Phenomenological Studies)

This study aims to explore the deep meaning of the phenomena of taxpayer compliance in Indonesia through the phenomenology method. Disclosing the attitude of tax compliance is based on several reasons, including the low level of state tax revenue, the decline in public trust due to tax scandals, and the low level of awareness of taxpayers in Indonesia. The results show that each individual has a perspective based on experience. Tax compliance is interpreted as an attitude of compulsion, sincerity, and fear of the rules that the government has made. This research is expected to provide input for the government in developing tax regulations so that they are not only oriented towards pragmatic and material decisions but also towards non-material values.

THE EQUALIZATION OF PERIODIC VAT RETURN AND ANNUAL TAX RETURN OF CV. LAJ FOR THE YEAR OF 2020

THE EQUALIZATION OF PERIODIC VAT RETURN AND ANNUAL TAX RETURN OF CV. LAJ FOR THE YEAR OF 2020

THE EQUALIZATION OF PERIODIC VAT RETURN AND ANNUAL TAX RETURN OF CV. LAJ FOR THE YEAR OF 2020

This research has several purposes, namely to discover the factors that cause difference in the value of gross income reported in Periodic Value Added Tax Return and Annual Tax Return as well as to find out how to perform equalization process to Periodic Value Added Tax Return and Annual Tax Return. This study uses a qualitative descriptive research approach to CV. LAJ, corporate taxpayer who is the subject of this research. With the aim of obtaining data needed in this research, the methods used by the researcher include natural observation, interviews, and documentation studies. The outcomes of the equalization process indicate that the difference in the value of gross income is caused by other operating income transactions, other operating expenses, bonuses, sale discounts, sale returns, claim compensation and cancellation or replacement of output tax invoices.

Has Colombia Opened a Pandora’s Box for Foreign-Based Companies?

From 2013 through 2022, Colombia applied the commonly accepted standard for the place of effective management (PoEM) to determine residency for tiebreaker purposes in treaty disputes. But that test got trickier for corporate taxpayers starting in 2023, when Colombian tax authorities amended the rules for determining residency under its version of PoEM, which translates from the Spanish as “effective place of management” or EPM. They have now focused their attention on the place where any managerial decisions are made, whether or not strategic and whether or not made by senior management. In this Talking Points, Eric Thompson explains how those authorities may have opened Pandora’s Box, releasing a host of ills into tax planning for international companies and wealth managers.

Fraud in Tax Evasion Decision: Effect on Financial Pressure, Tax Investigation and the Perceived Probability of Audit

Purpose – This research aims to investigate the effects of financial pressure, the perceived probability of audit, and tax investigation on the decision to carry out tax evasion.
 Design/methodology/approach – The Study is a quantitative research approach that uses online-based data collection methods (e_ questionnaire) combined with interviews with certain taxpayers to get their views on fraud in tax evasion decisions. The sample in this study was 98 individual taxpayers in Indonesia.
 Findings – This research shows that financial pressures have a dominant effect on tax avoidance. This finding proves that financial pressure is one of the reasons for committing tax evasion fraud as stated in the fraud triangle theory. This research also shows that the perceived probability of audit and tax investigation does not affect reducing the tendency to tax evasion, this research indicates that tax investigation does not have a deterrent effect on taxpayers in committing tax evasion. Taxpayers understand that the government is spending considerable time and money to prove an alleged tax evasion case. Several tax policies in Indonesia such as the sunset policy, tax amnesty, and voluntary tax reporting can provide space for tax evaders to get certain tax collections and tax deductions when making tax payments.
 Research limitations/implications – Although this research has explored taxpayers in Indonesia with several different occupational backgrounds, it is still necessary to test tax evasion on corporate taxpayers other than personal taxpayers. 
 Practical implications – This research critically analyzes the impact of psychological factors in tax non-compliance decisions through tax evasion fraud.
 Social implications – The behavioral approach and consideration of psychological factors in every tax decision are expected to help realign and harmonize law enforcement practices in Indonesia to reduce the occurrence of tax evasion in Indonesia.
 Originality/value – Examines the implementation of fraud triangle theory in tax evasion decisions. This research combines behavioral and psychological approaches to test the occurrence of tax evasion fraud in the perspective of taxpayers in Indonesia.

PENGARUH INSENTIF PAJAK DAN DIGITALISASI PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA KEDIRI

The declining tax ratio indicates decreased taxpayer compliance in Indonesia especially in 2019 and 2020, including that in KPP Pratama Kediri where the number of taxpayers has increased. As such, to increase taxpayer compliance, in response to taxpayer dissatisfaction, the government improve the service through tax service digitalization, and tax incentives during the Covid-19 pandemic. This study aims to determine and analyze the effect of tax incentives and tax service digitalization on corporate taxpayer compliance of KPP Pratama Kediri. This study employs a quantitative method with hypothesis testing, and the data are collected through questionnaires. The samples include 349 respondents of corporate taxpayers registered in KPP Pratama Kediri selected through the purposive sampling method. The results of this study indicated that tax incentives and tax service digitalization had a positive and significant effect on corporate taxpayer compliance.

DAMPAK PERUBAHAN PENCATATAN KE PEMBUKUAN PADA WAJIB PAJAK ORANG PRIBADI: STUDI KASUS PROFESI PENGACARA

The purpose of this study is to compare the impact of changing the obligation to keep records by individual taxpayers to bookkeeping by corporate taxpayers, who are categorized by tax regulations as experts, who are categorized as independent workers, carry out their activities acting for and on their own behalf, not for and on behalf of the association. By studying business processes and taking data on the business circulation of a lawyer practicing in Surabaya, it proves that these changes have had an impact on his tax reporting. For this profession, it is actually obligatory to keep bookkeeping, but it is grouped as a taxpayer who is exempt from the obligation to keep bookkeeping, but is obliged to keep records.

Pelatihan Perhitungan SPT wajib pajak pribadi pada tenaga pendidik di SMK Muhammadiyah 4 Lamongan

Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service activity is to be able to provide an understanding of how to fill out Annual Tax Returns for individuals and entities as well as the use of e-billing and e-filing for to make deposits and tax reporting. The result achieved in this training is that participants can understand the process of calculating and filling out the Annual Tax Return of individuals and entities as well as how to use e-billing and e-filing. The output target to be achieved from this training is to be able to provide an understanding of taxation to Educators of SMK Muhammadiyah 4 Lamongan in terms of filling out Annual Income Tax Returns for Individuals and Entities, including procedures for depositing and reporting taxes online.

The Role of E-SPT Application in Moderating the Influence of Tax Sanctions, Service Quality, and Tax Awareness on Taxpayer Compliance

Taxes are mandatory contributions to the state that are owed to individual and corporate taxpayers that are coercive by law and do not receive compensation directly and are used for the needs of the state for the greatest prosperity of the people. This study aims to examine and analyze the variables of tax sanctions, service quality and tax awareness of taxpayer compliance with the application of E-SPT as a moderation variable. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study are individual taxpayers at KPP Pratama Bojonegoro. The sampling method used is convenience sampling. The sample for this research is 106 individual taxpayers. Data and processed using PLS-SEM with Warp-PLS 8.0 software. The results of this study state that tax sanctions have a positive and insignificant effect on taxpayer compliance, service quality has a positive and significant effect on taxpayer compliance, tax awareness has a positive and significant effect on taxpayer compliance, the application of E-SPT can moderate the effect of tax sanctions on taxpayer compliance, and the application of E-SPT can moderate the effect of service quality on taxpayer compliance.

The impact of the role of internal and external accountants on taxpayer compliance moderated by good corporate governance

This study examines the impact of the roles of internal and external accountants on taxpayer compliance in moderation of good corporate governance. This study uses explanatory research with a quantitative approach. The population for this study was corporate taxpayers registered with the KPP Masuk Bursa Company (PMB) for the 2018–2020 fiscal year. Purposive sampling was used in this study, and the sample size was 78 companies’ data. Moderated Regression Analysis (MRA) was used to analyze the data. Techniques for collecting data include literature research and documentation. The Statistical Package for Social Science (SPSS) analyzed the data. The findings of this study indicate that the role of internal accountants, as proxied by the timeliness of financial report submission, has a significant positive effect on corporate taxpayer compliance. In addition, the role of external auditors, as represented by audit opinion, has a significant and positive impact on taxpayer compliance. Furthermore, GCG can moderate or strengthen the impact of internal and external accountants on taxpayer compliance. The position of internal accountants and the role of external accountants can both improve corporate taxpayer compliance.

Pengaruh Himbauan Pajak, Pemeriksaan Pajak dan Penagihan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak dalam Pelunasan Pajak Penghasilan Badan

That the government's policy in increasing domestic revenue for financing development and public services from the tax sector, among others, is through changing the official assessment levy system to a self-assessment, namely by giving trust to taxpayers to calculate, deposit and self-report taxes owed in accordance with tax regulations. through the submission of an annual notification letter. Annual notification letter is a means for taxpayers to report all business activities of taxpayers during a certain period. As a consequence, the Directorate General of Taxes is obliged to provide services, supervision, guidance and law enforcement, among others through the issuance of tax appeals, tax audit processes and tax collection actions. This study uses quantitative research through a survey method based on a Likert scale by distributing questionnaires to respondents as many as 28 statements. The population used is corporate taxpayers who pay corporate income tax at the office, totaling 104 taxpayers as a sample of all registered taxpayers. Because this research method is parametric statistics, while the research questionnaire made using a Likert scale which is an ordinal scale and is usually used in non-parametric statistical methods, before processing the data obtained is first converted from ordinal data to interval data using the Method of Succesive Interval ( MSI). Data processing was carried out using the IBM SPSS version 26 application. The results showed that partial tax appeals have a positive effect on taxpayer compliance, partial tax audits have a positive effect on taxpayer compliance, partial tax collections have a positive effect on taxpayer compliance and tax appeals, joint tax audits and tax collections, they have a positive influence on taxpayer compliance in the payment of Corporate Income Tax at the Palembang Intermediate Tax Service Office.

How carbon tax affects the economy and environment: Point of view a corporate taxpayer

This research aims to examine the effects of carbon taxes on the economy and the environment from the viewpoint taxpayer of corporations (via case studies of South Sulawesi province's coal-fired power facilities). Qualitative methods were used to get this information. PT. PLN Indonesian Power Barru is the focus of this study. Interviews, observations, and written records are all tools used in data collection. According to the study's findings, carbon tax has benefits for companies and Indonesia where revenue from carbon tax can be allocated to other sectors like health and education. However, the cost of the carbon tax itself, which results in an increase in the basic electricity tariff, has an unsettling effect on businesses. In response to carbon taxes, businesses may seek out options that generate less carbon emissions, or even switch to renewable (environmentally friendly) energy sources.

An Analysis of Corporate Taxpayers’ Perception of Covid-19 Tax Incentives

Covid-19 has decreased the level of consumption or people's purchasing power and various domestic industrial sectors have been affected. The difficulties that occurred in these various sectors then encouraged the government to carry out economic recovery by implementing various policies, both fiscal, monetary and financial policies. One of the fiscal policies pursued is through statutory regulatory instruments through the Minister of Finance Regulation. The research was conducted at the East and North Kalimantan Regional Offices of the Directorate General of Taxes, specifically in KPP Pratama Samarinda Ilir, KPP Pratama Samarinda Ulu, and KPP Pratama Tenggarong. Researchers took three general answers from the answers of all respondents. The respondents' answers illustrate that the socialization related to tax incentives is not well known by taxpayers. Many taxpayers tend to think that this socialization is not important, so they do not follow it. There are those who also think that it does not really help them in administration. Information related to tax incentives is not fully known by taxpayers and the lack of tax information obtained. The quality of service received by taxpayers is classified as satisfactory and good and simple. Taxpayer behavior is still not supportive as can be seen from the low level of awareness. Taxation socialization has been carried out by the DGT, but the level of participation of taxpayers in this socialization is still low. Tax incentives for the Covid-19 pandemic have been underutilized, due to the opinion of taxpayers that the amount of incentives received is too small.

Tax Socialization For Corporate Taxpayer, Is It Important?

Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance.

Penghindaran Pajak, Menguntungkan atau Merugikan?

Taxes are an important aspect of state revenue. The taxation sector contributes the most compared to sources of state revenue. One of the tax objects in Indonesia is corporate or corporate taxpayers. So far, the company has contributed to tax revenue for the State. However, there are still no companies that voluntarily pay the tax burden, because it effects company's profit rate. This encourages companies to decrease their tax fees by implementing tax avoidance. Tax avoidance itself can provide its own advantages and disadvantages for the company. The method used in this research is Systematic Literature Review (SLR), where the authors make observations of articles published within the last 10 years (2014-2022). This study reveals that tax avoidance can provide both positive and negative benefits for companies.