Corporate Taxpayers Research Articles

Phenomenology of Employee Income Tax Policies during the Covid-19 in Indonesia

Objective - Covid-19 is a disaster that impacts various sectors of life, one of which has an impact on a country's tax revenue. Tax incentives are one of the policy steps that the Indonesian government has taken to face the economic strike due to the Covid-19 pandemic. This study aims to examine the factors that influence the implementation of employee income tax policies during the Covid-19. Methodology/Technique - This is a qualitative research using an interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with Corporate Taxpayers, Tax Experts, and Tax Officers. Based on the results of the interview, there are several factors that affect taxpayers' willingness to take advantage of this policy, including the ease of submitting incentives, certainty not to be audited, and not adding to the company's burden. Findings - Employers take advantage of this incentive, namely the company has an interest in maintaining the internal stability of the company. The provision of this incentive will increase (at least maintain) the purchasing power of workers and create a conducive business atmosphere. So, it is true that entrepreneurs will flock to take advantage of this facility. Novelty - This policy is expected to reduce the burden on business activities and help improve the condition of the company's cash flow, particularly during and after the epidemic. Thus, the company is expected not to terminate employment. If this condition occurs, there is potential for the national economy to keep moving, both in terms of production and consumption. Type of Paper - Empirical. Keywords: Employee Income Tax; Tax Policy; Tax Incentive; Covid-19 JEL Classification: H24, H29. URI: http://gatrenterprise.com/GATRJournals/AFR/vol6.1_3.html DOI: https://doi.org/10.35609/afr.2021.6.1(3) Pages 69 – 77

Examining the Impact of PP 23/2018 policy through the Tax Compliance Factor of Tanah Abang Traders

This study aims to examine the factors that can affect tax compliance at Tanah Abang Market traders, which are the tax rate, perceived opportunity to evade, legal certainty, and group influence. This study uses a quantitative method with a positivism approach which examines social phenomena and captures the perceptions of MSEs actors on the determinants of tax compliance. The sample in this study were 154 MSEs respondents in Tanah Abang Market that were scope into Central Jakarta Regional Tax Office, both private individuals and corporate taxpayers. The results of the study revealed that the tax rate, perceived opportunity to evade, legal certainty, and group influence have a positive effect on tax compliance at Tanah Abang Market traders, but not significant only in the tax rate variable. This is very useful for the DGT authority and the Fiscal Policy Agency as policymakers that the reduction in tax rates does not affect the compliance behavior of MSEs traders and increase monitoring of compliance with MSEs taxpayers through derivative regulations on the implementation of supervision of MSEs taxpayers.

The Effect of Corporate Taxpayer’s Compliance with Tax Audit: A Case Study in Indonesia

The Effect of Corporate Taxpayer’s Compliance with Tax Audit: A Case Study in Indonesia

Analisis Pengendalian Intern Penerimaan Pajak Bumi Dan Bangunan Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan

This study aims to determine whether the internal control of land and building tax receipts at the Medan City Regional Tax and Retribution Management Agency has been implemented properly. The author conducted research using descriptive methods. The type of data collected is qualitative data, in which the data sources used are primary data and secondary data and data collection techniques are documentation and interviews with staff of Medan City Regional Tax and Retribution Management Agency in the field of land and building tax. Based on the results of the analysis of this research, it can be seen that the internal control of land and building tax revenue has not been implemented properly because there are still multiple duties on employees and monitoring in collecting taxes has not fully carried out direct monitoring of taxpayers so that many personal or corporate taxpayers are still does not carry out its obligation to pay the PBB. With the inadequate internal control principle, the revenue from land and building tax has not been realized.

Corporate Law of Malaysia : The Corporate Income Tax

This article articulates the corporate taxation law in Malaysia. Discussion begins by reinforcing the understanding of the development of Malaysia tax regime by drawing a brief comparison between the official assessment system and the self-assessment system. Discussions also encompass general issues pertaining to matters such as incomes that are subjected to taxation; tax resident status; the concept of year of assessment and basis period; responsibilities of corporate taxpayer and lifting the veil of incorporation to incriminate directors. Specific discussion is drawn on corporate tax treatment on treasury shares and dividend distribution. The writing of this article employs the hermeneutics analysis of relevant legislations. It provides a quick and simplified reference for students and non-practitioners.

Kajian yuridis pemberian insentif pajak penghasilan pada masa pandemi Covid-19

The President of the Republic of Indonesia has officially declared the Covid-19 pandemic a non-natural national disaster. This decision was stated by the President through Presidential Decree No. 12/2020. At the time of this pandemic, taxpayers have the right to get their rights because they have participated in this pandemic. contribute to the response to covid-19. The problem in this writing is how the juridical study of the collection of corporate income tax (PPh) for taxpayers during the Covid-19 pandemic. This writing uses a normative juridical method, and the result of the analysis of this problem is that the central government is more careful in making it easier for corporate taxpayers, especially those who have good intentions in contributing to the interests of overcoming the Covid-19 pandemic, namely by providing tax incentives where the tax incentive is in the form of a reduction in the amount income tax for corporate taxpayers. The principles in the national tax system must be represented in the form of government policies, that tax collection ultimately reflects the strengthening of national economic resilience and helps in accelerating national development, the Government can influence taxpayer compliance. How to cite item: Sariwati, R. (2021). Kajian yuridis pemberian insentif pajak penghasilan pada masa pandemi Covid-19. Jurnal Cakrawala Hukum , 12(1), 90-98.doi:10.26905/idjch.v12i1.5722.

ANALISIS PERENCANAAN PAJAK MELALUI REVALUASI ASET TETAP PADA PT DESTINASI TIRTA NUSANTARA TBK

ABSTRAK
 Penelitian ini bertujuan untuk mengetahui penerapan perencanaan pajak melalui revaluasi aset tetap pada PT Destinasi Tirta Nusantara Tbk. Pendekatan penelitian yang digunakan adalah deskriptif kuantitatif. Jenis data yang digunakan adalah data kuantitatif dan data kualitatif. Data kuantitatif meliputi data aset tetap perusahaan, laporan keuangan tahunan PT Destinasi Tirta Nusantara Tbk tahun 2016 dan data kualitatif yang digunakan adalah profil perusahaan dalam laporan tahunan PT Destinasi Tirta Nusantara Tbk dengan sumber data sekunder yang diambil melalui situs resmi Bursa Efek Indonesia. Teknik analisis yang digunakan adalah deskriptif. Hasil penelitian ini menunjukkan bahwa penerapan perencanaan pajak melalui revaluasi aset tetap berdampak pada peningkatan beban pajak yang harus dibayar oleh perusahaan sebagai wajib pajak badan. Ketika perusahaan membayar pajak penghasilan final atas revaluasi aset tetap, maka jumlah beban pajak yang harus dibayar perusahaan bertambah. Hal ini disebabkan revaluasi yang hanya dilakukan pada aset tetap di atas tanah yang aset tetapnya tidak dapat disusutkan. PT Destinasi Tirta Nusantara Tbk perlu mempertimbangkan tidak hanya revaluasi aset tetap tanah. PT Destinasi Tirta Nusantara Tbk dapat melakukan revaluasi aset tetap selain tanah yang dapat disusutkan, seperti gedung dan prasarana, furnitur dan perlengkapan, serta kendaraan.
 
 Kata Kunci: Perencanaan Pajak, Revaluasi Aset Tetap, Aset Tetap

PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, KESADARAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK BADAN

The purpose of the research was to prove the influence knowledge of tax, service quality of tax officers and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City.The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 83 respondents. The method of the data analysis used multiple regression analysis.The results from the data analysis showed that: understanding of tax, the service quality of tax officers and the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.

Analysis of Income Tax Incentives (PPh) during the Covid-19 Pandemic in Indonesia

<em><span lang="IN">The Covid-19 pandemic since the beginning of 2020 has had a major impact on Indonesia's economic conditions. Due to the effects of the Covid-19 Pandemic, not a few companies have laid off or laid off their employees. In these circumstances, many people will no longer have income or have reduced income. Reduced income and the impact of the Covid-19 Pandemic on the economy greatly affected taxation, one of which was Income Tax (PPh). Income Tax (PPh) is a tax imposed on income received or earned by individual taxpayers or corporate taxpayers in one tax year. Therefore, the Indonesian government has implemented tax incentives for taxpayers affected by Covid-19. The government provides tax incentives with the aim of reducing the economic impact of the Covid-19 pandemic</span></em>

Pengaruh E-Filing, Sanksi, Kesadaran, Dan Sosialisasi Terhadap Kepatuhan Wajib Pajak Badan Pada KPP Pratama Gianyar

Tujuan penelitian ini untuk memperoleh bukti empiris mengenai pengaruh E-Filling, Sanksi Perpajakan, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar. seluruh Wajib Pajak Badan yang terdaftar pada Kantor Pelayanan Pajak Pratama Gianyar sebanyak 9.030 wajib pajak dengan jumlah sampel 99 orang berdasarkan hasil rumus slovin. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan probability sampling dengan teknik incidental sampling. Data dianalisis menggunakan analisis regresi linear berganda melalui program SPSS. Hasil penelitian menunjukkan bahwa E-Filling berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar, Sanksi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar, Kesadaran Wajib Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar, Sosialisasi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar.

The Effect of the Implementation of Modern Tax Administration System on Corporate Taxpayer Compliance in the Kantor Pelayanan Pajak Pratamamedan Barat, Indonesia

The purpose of this study was to examine the effect of modern tax administration systems on corporate taxpayer compliance at the Kantor Pelayanan Pajak Pratama Medan Barat. This study is motivated because the percentage of corporate taxpayer compliance registered at the Kantor Pelayanan Pajak Pratama Medan Barat is still very low from 2014-2017 even though there is an increase in the number of registered taxpayers, but the effectiveness of taxpayer compliance is still very low. The population used in this study was all corporate taxpayers registered at the Kantor Pelayanan Pajak (KPP) Pratama. The research sample was 100 corporate taxpayers with the convenience sampling technique. The data collection method used in this research is using a personal questionnaire (Personally Administered Questionnaires). Data analysis techniques use logistic regression analysis. The results of data analysis indicate that the variables of organizational restructuring, business processes and communication and information technology, human resource management and good governance have a positive and significant effect on taxpayer compliance. This means that if the modern tax administration system is implemented properly at the Kantor Pelayanan Pajak Medan Barat, then the probability of compulsory compliance will be better (increase).

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI ETIS PENGGELAPAN PAJAK

This study aims to determine and analyze the influence of machiavellian, love of money, tax systems, tax rates, tax audits, tax discrimination, technology and tax information on ethical perceptions of tax evasion. The population in this study were all corporate taxpayers registered at KPP Pratama Ternate. The research sample was randomly selected using random sampling method. The number of samples is 347 corporate taxpayers who are registered at KPP Pratama Ternate. This survey research instrument using a questionnaire. Data were analyzed by Smart-PLS. The results of hypothesis testing concluded that: love of money and tax discrimination have a positive effect on tax evasion ethics, while machiavellian, tax systems, tax rates, tax audits, and taxation technology and information have no effect on tax evasion ethics.

Tax Payment Intention using Theory of Planned Behavior Approach

Taxes are the most reliable source of the State Revenue and Expenditure Budget (APBN). Without taxes, the Indonesian government may not be able to develop all the infrastructure from the life sector of the state and human resource development that cannot meet the requirements. The purpose of this study is to test and prove empirically based on and payment of taxes using the Theory of Planned Behavior approach, this research also add tax sanction as determinant of intention. The population of this study is the Corporate Taxpayers in Kebumen Regency. The sample used in this research is the owner of hotels and restaurants in Kebumen Regency as many as 54 respondents. The hypothesis in this study was tested using SEM with WarpPLS 7.0 software. The results of the hypothesis found that theory of planned behavior can explain the intention of hotel and restaurant taxpayers in paying taxes. In addition, it is also found that tax sanctions have a positive effect on intention

PENGARUH PENERAPAN E-SPT TAHUNAN BADAN, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MELAPORKAN SPT TAHUNAN BADAN

The Influence of the Implementation of the Annual Entity E-SPT, Understanding Taxation, Tax Awareness Awareness of Taxpayer Compliance of the corporate taxpayers in reporting as the agency annual. In this study using quantitative data types and data sources, namely primary data. Primary data were obtained from questionnaires distributed to corporate taxpayers at random, using the purposive sampling method at the West Jakarta Middle Tax Office. The number of questionnaires distributed was 100 questionnaires. The results of this study indicate that the Application of the Annual Annual E-SPT of the Agency has a significant effect on taxpayer compliance and taxpayer awareness. While Understanding Taxation has no significant effect on Taxpayer Compliance.

THE EFFECT OF TAX SANCTIONS AND TAX AUTHORITIES SERVICES ON TAX COMPLIANCE AND TAXPAYER AWARENESS AS MODERATION VARIABLE (SURVEY ON CORPORATE TAXPAYERS DOMICILED IN TANGERANG)

This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 there were 1,570 taxpayers, the determination of the number of samples was determined using the Slovin formula so that the sample used was 94 respondents. Data were collected using a questionnaire and using the Ordinal scale. The distribution and collection of questionnaires was carried out in June 2020 and the number of questionnaires that could be used was 88 questionnaires or 93%.In analyzing the data used a quantitative approach through Software SPSS 23. The simultaneous Tax Sanction, Tax Authorities Service have a significant effect on Tax Compliance Taxpayer Awareness . Partially Tax sanctions have a significant effect on compliance with corporate taxpayers, the Tax Authorities Service have a significant effect on compliance with corporate taxpayers. Interactionlly awareness of taxpayers moderating tax sanctions does not affect the compliance of corporate taxpayers, awareness of taxpayers moderating tax authorities services have a significant effect on compliance with corporate taxpayers.

THE INFULENCE OF FINANCIAL CONDITIONS AND SHARIA SUPERVISORY BOARD TOWARD CORPORATE TAXPAYER COMPLIANCE

The purpose of this research is to determine whether the financial condition and sharia supervisory board have a significant influence on the compliance of corporate taxpayers either partially or simultaneously. The samples are selected by purposive sampling method so that 9 sharia commercial bank samples are obtained. The unit of analysis in the study amounted to 45 annual reports of Islamic banks. The type of quantitative data is in the form of financial reports (annual reports) of each bank from 2014- 2018. The results of this study find that financial conditions affect the compliance of corporate taxpayers, indicated the better financial condition, the greater the profits obtained, the better the compliance of corporate taxpayers. Sharia Supervisory Board affects the compliance of corporate taxpayers, it is indicated that the better the one in supervising a bank, the better and obedient the company is in compliance with corporate taxpayers.

PENGARUH LIKUIDITAS, LEVERAGE DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK

One of the sources of State revenue is from the tax sector, the state income plays an important role in national development. Optimization in tax revenue has many obstacles, one of which is a form of non-compliance in paying taxes, researchers take the factor of liquidity, leverage, intensity of fixed assets and inventory intensity to determine the effect on tax aggressiveness. This study aims to examine the effect of liquidity, leverage, and intensity of fixed assets on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Through a purposive sampling method, researchers obtained 60 sample companies. The data analysis technique used is multiple linear analysis. The research results obtained are leverage factors that influence the level of corporate taxpayer aggressiveness while the liquidity factor, the intensity of fixed assets does not affect the level of tax aggressiveness

The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance

Tax is a contribution that mandatory to be paid by personal and corporate taxpayers. The government used that tax for national development. Tax becomes a burden for companies that it is mandatory to be paid. If the companies got larger income so that the taxes that must be paid become larger too. On the other hand, if the companies got smaller income, the taxes that must be paid will become smaller. This leads the companies to avoid taxes that mandatory to be paid by reducing their amount of taxes. This is called tax avoidance. Tax avoidance influenced by several factors such as corporate governance. This study aims to determine the effect of executive share ownership, executive compensation and independent commissioners on tax avoidance. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The sampling technique used was purposive sampling method. The sample used in this study were 52 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2019 period. Hypothesis testing is done using multiple linear regression analysis with the SPSS 26 program and a significance value of 5%. The results of this study indicate that: (1) Executive share ownership has no significant effect on tax avoidance, (2) Executive compensation has significant positive effect on tax avoidance, (3) Independent commissioners have no significant effect on tax avoidance, (4) Executive share ownership, executive compensation, and independent commissioners are only able to explain tax avoidance by 3,1%.

Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior?

Governments and regulators have increased corporate taxpayer transparency requirements in an attempt to reduce abusive tax behavior. Historically, these transparency rules have fallen on taxpayers, requiring them to self-report tax information. We exploit the requirement for third-party advisors to report on a broad set of cross-border tax arrangements under EU Directive 2018/922 (commonly known as DAC6) to investigate the impact of external (to the firm) reporting requirements on tax behavior. Using a difference-in-differences research design, we provide evidence that robust transparency requirements, with third-party reporting and information exchange across jurisdictions, can help constrain tax avoidance through income shifting behavior. We further find that the decline in income shifting activities is concentrated among affiliates in countries with higher penalties for misreporting and in countries where legal professional privilege does not extend to non-lawyer tax advisors. We also examine whether affected firms respond by modifying their use of an intermediary for tax planning services and document that they are less likely to engage their auditor to provide tax-related services following DAC6.

Analysis of Corporate Taxpayer Compliance and Its Implication to Self-Assessment System Implementation

Self-Assessment System will run effectively if the law implementation such as auditing the taxpayers and enforcing the tax sanction are done optimally. This study aims to examine the impact of tax audit and tax sanctions on corporate taxpayer’s compliance and its implication to Self-Assessment System implementation in Tax Officer Bandung Karees. The technique of data collection and sampling was done purposively by using questionnaires on Google Form and 110 respondents were obtained. The analysis method used was path analysis. The result showed that both tax audit and tax sanction had a significant effect on corporate taxpayer’s compliance by 60.10% and the remaining 39.90% was influenced by other variables. Tax audition had a direct relationship with Self-Assessment System implementation, while tax sanction has an indirect relationship with the implementation of Self-Assessment System, with corporate taxpayer’s compliance variable as an intervening variable. If both independent variables are consistently conducted, there will be a significant impact to Corporate Taxpayer Compliance, so that the tax revenue target can be achieved as soon as possible.
 Keywords: Corporate Taxpayer Compliance, Self-Assessment System, Tax Audit, Tax Sanction