Effectiveness Of Tax Collection Research Articles

The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Tax Revenue at the Primary Tax Service Office in Manado

This study aims to determine the effect of tax collection, tax audit, and taxpayer compliance on tax revenue at the Primary Tax Service Office in Manado for 2018-2022. Tax collection is measured by the number of Tax Collection Letters (STP) for corporate taxpayers, tax audits are measured by the number of Notice of Tax Assessments (SKP) for corporate taxpayers, and taxpayer compliance is measured by the ratio of the number of corporate tax returns received divided by the number of corporate taxpayers at the Manado Primary Tax Service Office. This type of research is quantitative research using secondary data. The sampling technique used was total sampling, and resulted in 60 research samples. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The results showed that tax collection does not affect tax revenue, tax audits positively affect tax revenue, and taxpayer compliance positively affects tax revenue.

The Dynamics of Tax Assortment in Municipality, Ethiopia

The government has conducted research to determine the variables influencing how well taxes are collected and administered. The value of tax collection depends on several variables, including the state of the economy, the public's support for the government's priorities, and the willingness of taxpayers. Effective taxation necessitates an effective tax system for collection. The right collecting mechanism is necessary for the provision of necessities like roads, schools, health facilities, and the like. The purpose of the article was to investigate the variables influencing Wolkite Town's category C taxpayers' tax-collecting efficiency. The goal of the study was to investigate the dynamics influencing the tax collection system's efficacy variables including tax compliance, tax awareness, individual income, tax avoidance, and evasion. Multiple regression models and a primary source of data were employed in the investigation. The data was analysed and presented using SPSS tools and descriptive statistics. According to the research paper's findings, tax awareness exhibits a negative and insignificant impact on the regression results, tax compliance is positive and significant, individual income has a significant and positive sign, and tax evasion and avoidance have a positive and insignificant impact on the effectiveness of tax collection. On the other hand, individual income and income tax compliance have a big influence.

Feedback Monitoring Tools of the Russian Federal Tax Service

Abstract In recent years, the Russian Federal Tax Service has increasingly focused on processing taxpayer feedback through various communication channels. In this paper, we investigate the impact of this feedback system on the effectiveness of tax collection over the regions of the Russian Federation for 2017‐2021. Using a unique dataset of feedback received and a bunch ofcontrol variables with instruments, we show that the spread offeedback channels resulted in a small but significant increase in tax proceedings. We provide behavioral interpretation for this result: the introduction of feedback systems signals taxpayers that the tax offices have started to pay attention to what people think about their service. This simple signal transforms the relationship between taxpayers and tax administration from that of surveillance and authority to customer relations, which is reciprocated by the taxpayers and has contributed to the improvement of tax discipline.

EFFORTS TO COLLECT TAX WITH A PRIVATE LETTER IN INCREASING TAX REVENUE

One source of state revenue that plays a very important role in increasing national development and aims to increase the prosperity and welfare of citizens is tax. Forced Letter (SP) is an order to pay tax debt and tax collection fees. A forced letter is issued if the tax bearer does not pay off the tax debt and a letter of reprimand or warning letter or other similar letter has been issued to him. This study aims to determine the efforts to collect taxes with forced letters in increasing tax revenues at KPP Pratama Pekalongan and to find out how effective tax collection by forced letters is in increasing tax revenues at KPP Pratama Pekalongan. This study uses a normative juridical approach, uses descriptive qualitative research specifications, and uses data collection techniques with primary and secondary data types.The results showed that efforts to collect taxes with forced letters in increasing tax revenue at KPP Pratama Pekalongan were carried out according to procedures, in the implementation of Tax Debt Collection with Forced Letters against Tax Underwriters at the Pekalongan Primary Tax Service Office encountered several obstacles, including because the tax bearer changed -change and not updated by the taxpayer and the tax collection department is less assertive in dealing with it taxpayers who do not want to pay on time. The effectiveness of tax collection by forced letter, based on tax collection by forced letter in 2020 tax revenue was 52,822,510,688, but the disbursement of tax arrears obtained was only 3,075,931,087 (6% contribution), while in 2021 tax revenue was 35,986,957,621 , but the disbursement of tax arrears amounted to 6,100,666,734 (17% contribution).

Analysis of Tax Collection with Reprimand and Forced Letters at the North Makassar

This study examines the efficacy of tax collection using reprimand letters and forced letters at KPP Pratama Makassar Utara to discharge tax arrears. This study is based on the fact that the desired amount of tax income and collection varies yearly, implying that many taxpayers fail to meet their tax responsibilities, resulting in tax arrears. This study uses a descriptive analysis method to provide an overview of whether tax collection with a reprimand and forced letters have been effective at KPP Pratama Makassar Utara. The source of data used in this study is in the form of secondary data. Namely, the data obtained is processed data from the relevant agency and the data used to support the study's results. The research data obtained were analyzed using descriptive ratio analysis. The ratio analysis used is the effectiveness ratio. The results of this study show that the effectiveness of tax collection with reprimand letters in 2014-2017 is classified as ineffective and forced letters in 2014-2017 are classified as effective. This study relied on secondary data as its source of information. Specifically, the data gathered is processed data from the appropriate agency, and the data is utilized to support the study's findings. The collected research data were examined using descriptive ratio analysis. The effectiveness ratio was employed in the ratio analysis. According to the results of this study, the efficacy of tax collection with reprimand letters in 2014-2017 is categorized as ineffective, whereas the effectiveness of tax collection with forced notes in 2014-2017 is classed as effective.

Pengaruh Kewajiban Kepemilikan NPWP, Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Bangkinang

The purpose of this study was to determine whether there is an effect of NPWP ownership obligations on tax receipts at the Bangkinang Pratama Tax Service Office, to find out whether there is an effect of tax audits on tax receipts at the Bangkinang Pratama Tax Service Office, to determine whether there is an effect of tax collection on tax receipts at the Pratama Tax Service Office. Bangkinan, and to find out whether the NPWP ownership obligation, tax audit and tax collection have a simultaneous effect on tax revenues at the Bangkinang Primary Service Office.

ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PEMALANG

Land and Building Tax in the Rural and Urban Sector (PBB-P2) is one of the taxes managed by the Regional Government, starting from the administration process to tax collection including the exploration of its potential. Rural and Urban Land and Building Tax is a tax on land and / or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantations, forestry and mining business activities. The management of land and building taxes is left to regional governments since the enactment of Law Number 28 of 2009 concerning Regional Taxes and regional levies. The purpose of this study was to determine how the land and building tax payment system in Pemalang Regency. The results showed that the effectiveness of the land and building tax payment system in Pemalang Regency was less effective. Factors that have not yet achieved the realization of land and building tax revenue include taxpayers who have not fully reported and deposited the amount that should have been paid in accordance with their tax arrears and it is hoped that public awareness will want to pay Land and Building Tax so that local revenue (PAD) can increase. The research method used in this research is interview, documentation and observation. Where the researchers conducted interviews with several local residents, and provided a questionnaire containing the effectiveness of tax collection in the area.

Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211

Analisis Potensi, Efektivitas Pemungutan, dan Kontribusi Pajak Hotel pada Pendapatan Asli Daerah

The purpose of this study was to determine the magnitude of the potential, effectiveness of collection, and hotel tax contributions in the District of South Kuta as a source of PAD in Badung Regency. This research was conducted at 54 star hotels, 50 jasmine hotels, and 88 tourist lodges in South Kuta District with the method of determining the sample of simple random sampling. Data collection was carried out through non-participant observation and surveys. The analysis technique used is quantitative descriptive. Based on the results of the study found the magnitude of the hotel tax potential in the District of South Kuta, amounting to 1,857,185,535,800 rupiah. The effectiveness of tax collection is 66 percent and classified as less effective. The contribution of hotel taxes in Kuta Selatan District is 10 percent of Badung Regency's PAD revenue.
 Keywords: Potency; Effectiveness; Contribution; PAD.

PENGARUH EFEKTIVITAS PEMERIKSAAN PAJAK DAN EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BATAM UTARA

The purpose of this study to determine the effectiveness of tax audits and effectiveness of tax collection by forced letter towards tax revenue. The object from the purpose of this study is tax service office batam north. The method used is quantitative descriptive. Data collection techniques in this study using boring sampling that sampling techinuque is retrieve all data from the existing population. In this study, the result of detailed examination that the effectiveness of tax audits is partially significant towards tax revenue, where the t count 17,429 > t table 2015 or with the significant level of t count 0,003 < 0,05. In this study, the result of detailed examination that the effectiveness of tax collection by forced letter also partially significant towards tax revenue, where the t count 11,404 > t table 2015 or with the significant level of t count 0,008 < 0,05. The result of The effectiveness of tax audits and effectiveness of tax collection by forced letter simultaneously towards tax revenue at tax service office batam north, where f count 387,645 > f table 5,786 with significant level of f count 0,003 <0,05.

ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DAN PENYITAAN UNTUK MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BEKASI UTARA

Penelitian ini dilatar belakangi oleh masih banyaknya Wajib Pajak yang tidak patuh menyebabkan tingginya tunggakan pajak yang akan berdampak pada penerimaan pajak. Tujuan dari penelitian ini yaitu untuk mengetahui efektivitas penagihan pajak yang meliputi Surat Paksa dan Penyitaan untuk meningkatkan penerimaan pajak pada KPP Pratama Bekasi Utara. Penelitian ini ditulis berdasarkan data penagihan pajak dan wawancara. Metode yang digunakan yaitu deskriptif analisis. Dari hasil penelitan dapat diketahui efektivitas penagihan pajak dengan Surat Paksa pada tahun 2015 sebesar 44,78%, tahun 2016 sebesar 69,78%, dan tahun 2017 sebesar 29,49%. Sedangkan efektivitas penagihan pajak dengan Penyitaan pada tahun 2015 sebesar 41,72%, tahun 2016 sebesar 55,55%, dan tahun 2017 sebesar 58,45%. Dari hasil penelitian dapat disimpulkan bahwa, penagihan pajak menggunakan Surat Paksa dan Penyitaan pada tahun 2015-2017 tergolong tidak efektif. Hal tersebut diakibatkan masih banyaknya Wajib Pajak yang lalai dan juga adanya Wajib Pajak yang tidak mampu membayar tunggakan pajaknya.

Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance

ANALISIS PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU

Adhitya Yuspitara, Karona Cahya Susena, Herlin; The purpose of this study is to provide an overview of tax collection actions with a forced letter made in the tax office Pratama Argamakmur, Knowing the effect of tax collection by a forced letter in the tax service office pramama argamakmur in order to increase tax revenue in KPP Prtama Argamakmur in particular corporate income tax. Data collection method used is secondary data in the form of documentation. The method of analysis used is simple linear regression analysis and hypothesis testing with t test. Based on the results of research and data analysis on the effect of tax collection with a letter of force against tax revenue in the tax office Pratama Argamakmur can draw the conclusion of the results of simple correlation analysis, simple linear regression value Y=7.105.100,391+977.683,917X r value = 0,803 The coefficient of determination = 0.645 and the value of t arithmetic greater than t table is 5,714>1.725 it indicates that Ho is rejected and Ha received which means that there is influence of tax collection with the letter of force against the tax revenue.Key Words: Tax collection and Tax Receipts

MOBIL PAJAK KELILING SEBAGAI SOLUSI SOSIALISASI DAN UPAYA PENINGKATAN EFEKTIVITAS PEMUNGUTAN PAJAK (Aplikasi Konsep Good Governance dalam Sistem Pemerintahan Daerah)

Every state requires substantial development funds to finance his needs. State primary spending is routine expenses such as the cost of employees, subsidies, debt, interest and installments were met from domestic revenues in the form of oil sector revenues (oil and gas) and non-oil (tax and non-tax). Central Bureau of Statistics in 2014 it launched data that the population of the city in Indonesia has reached more than 50% of the total population of Indonesia. This number is likely to increase each year, so the estimated number of people living in urban areas will reach 67% by 2035 (seen on http;//dispenda.jabar.go.id/2014/12/08/menumbuhkan-ekosistem-inovasi-e-samsat).West Java Province as one of the advanced province will get the impact that rise in birth rates and massive urbanization with appeal towns in West Java Province. This situation then creates a variety of typical urban problems, such as the decline in the quality of public services, reduced availability of residential land, traffic jam on the highway, the swelling rate of energy consumption, accumulation of garbage, and increase crime rates. The problem studied in this research include; program implementation services around the car tax to improve tax collection, dissemination service programs around the car tax to improve tax collection, and tax car service solutions to improve tax collection. This study used a qualitative approach with case study method. The location of research at the Department Revenue of West Java Province.The results showed a few things, first implementation services around the car tax should provide a breakthrough that service programs around the car tax can be run effectively and efficiently. In addition, tax collection system should be simple to facilitate and encourage the community to meet their tax obligations. Second, socialization services around the car tax should be able to provide the target of information and communication services, that can be increase the effectiveness of tax collection. Third, solutions to improve tax collection and dissemination using car service tax is the car tax service the circumference of the unified tax that provide the type of services such as motor vehicle tax (PKB), Land and Building Tax (PBB), tax consulting, and give the new information about the regulation and taxation programs that will be implemented, so West Java can be used as a pilot project for the development programs of communications, information, mass media, and the use of modern information technology.

The Effectiveness of Tax Collection in the Republic of Poland and Polish Criminal Law on Taxation

One of the duties of Polish citizens listed in Art. 84 of the Polish Constitution is the liability to pay statutorily defined taxes. The procedures for the carrying out of this duty are part of Polish administrative law, but they also come under criminal law, in which the principle governing penalisation is based on the pragmatic rule of prioritising collection over and above punishment.The Polish Criminal Code on taxation prescribes a series of institutions which give the tax offender the opportunity to reduce his liability, or even exempt him altogether from criminal liability, providing he remits his dues outstanding under public law. It is self-evident that criminal law should not be treated as a substitute for administrative enforcement. However, if we are to consider the question whether the extenuation of penalties for tax evasion should depend on the offender’s satisfaction of his outstanding fiscal liabilities, and what form such an institution should take, we must first ask how effective the Polish administrative procedures for tax collection are.

SUSTAINABLE ECONOMIC DEVELOPMENT OF SLOVAKIA: FACTORS DETERMINING OPTIMAL TAS COLLECTION

We based our research on existing functional organizational structures and systems of financial administration of Slovakia. We worked on the assumption that improvement of effectiveness of the system of optimal tax collection was necessary for sustainable development of Slovak socio-economic system as such. Based on the current trends analysis we assume that a forthcoming tax and customs administration reform would significantly increase the effectiveness of the system and as a result it would also lead to a more positive view of taxes as socially unpopular obligations. By this process, Slovakia aims at effective tax system, which can lead to increase in efficiency and higher competitiveness of our state among EU countries. Based on the survey in three Slovak regions and by factor analysis we want to analyze the structure of following social factors: collection of contributions and accessibility, competency of tax administration employees, electronization of tax administration, effectiveness of tax collection, labor costs, and administrative burden of tax administration. These are considered to be hidden reasons of mutually correlated variables. The aim is to explain and clarify the observed correlations. It can lead to improvement of the conditions of tax collection for taxpayers when they can use electronic form of their declarations of contributions and taxes (taxes, contributions: social security and health insurance) based on which the state can distribute via a unique identifier the funds to individual institutions. Reference to this paper should be made as follows: Dobrovic, J.; Koraus, A.; Dancisinova, L. 2016. Sustainable economic development of Slovakia: factors determining optimal tax collection, Journal of Security and Sustainability Issues 5(4): 533-544. DOI: http://dx.doi.org/10.9770/jssi.2016.5.4(8)

Goods and Services Tax (GST) Governance in the Malaysian New Tax Environment

Abstract The government had implemented Goods and Services Tax (GST) starting from 1st April 2015 with 80% to 90% compliance from a taxable person on the first day of its execution with little commotion from end customers. The understanding and awareness of people and taxable person about GST can be seen from the success of the advertisements and programs held by the Royal Malaysian Custom Departments (RMCD) and other government agencies throughout 2014 onwards. GST is known as a multi-stages tax affected to each stage of products or services circulation. In other words, there will be 6% tax imposed on all goods and services with some exception on certain items. Therefore, RMCD shall look after GST governance to ensure that taxable entities are continuously complying with all the regulations enforced under GST Act 2014, GST Rules 2014 and GST Order 2014. The efficiency and effectiveness of tax collection are very important for government to support the socioeconomic development of the country. GST governance as a process in guiding an entity with regards to their tax responsibilities will lead the entity to be more concerned about their contributions to the nation building. This study discusses the GST governance from overseas practices such as governance and risk management, processing and reporting, resources and capabilities and assurance that can be adapted into Malaysian context for best practice actions. It will contribute to the GST literature from the Malaysian perspective which might differ from other countries.

Strategic Tax Collection and Fiscal Decentralization: The Case of Russia

AbstractIn a centralized federation, in which tax rates and taxation rules are set by the federal government, manipulating the thoroughness of tax auditing and the effectiveness of tax collection could be attractive for regional authorities. In this article, we test for strategic tax collection empirically using data of the Russian Federation. Russia’s regional authorities in the 1990s have always been suspected of tax auditing manipulations in their favour. However, in the 2000s, increasing bargaining power of the centre seems to induce tax collection bodies in the regions to manipulate tax auditing in favour of the federal centre. Our findings confirm the existence of strategic tax collection for the Yeltsin period; the results for the Putin period are however ambiguous.

Roving Bandits in Action: Outside Option and Governmental Predation in Autocracies

SummaryThe paper investigates the influence of outside options on the predatory behavior of autocrats. An outside option is referred to as the opportunity of an incumbent ruler to continue his career outside his current territory of control. The paper uses data on the effectiveness of tax collection and the repressiveness of tax jurisprudence for Russian regions in 2007–2009 and finds that regions ruled by governors with substantial outside options are characterized by more repressive behavior of tax authorities. However, surprisingly, the same tax authorities collect less additional revenues for the public budget. It conjectures that the presence of an outside option induces autocrats to behave like ‘roving bandits’: they use tax audits to establish control over regional companies, but exploit this control to extract private rents rather than revenues for the regional budget used for public goods provision.

Roving Bandits in Action: Outside Option and Governmental Predation in Autocracies

The paper investigates the influence of outside options on the predatory behavior of autocrats. An outside option is referred to as the opportunity of an incumbent ruler to continue his career outside his current territory of control. The paper uses data on the effectiveness of tax collection and the repressiveness of tax jurisprudence for Russian regions in 2007-2009 and finds that regions ruled by governors with substantial outside options are characterized by more repressive behavior of tax authorities. However, surprisingly, the same tax authorities collect less additional revenues for the public budget. It conjectures that the presence of an outside option induces autocrats to behave like ‘roving bandits’: they use tax audits to establish control over regional companies, but exploit this control to extract private rents rather than revenues for the regional budget used for public goods provision.