Implementation Of Self Assessment System Research Articles

The Role of the Regional Revenue Service in the Implementation of Self-Assessment System in Shopping Centers in Baguala District, Ambon City

This research seeks to reveal and clarify the role of the regional revenue agency in the application of a self-assessment system in shopping centers in Baguala district, Ambon City. Using a qualitative approach. The subjects of his research in this study were 3 employees of the Regional Revenue Service, 2 Business Actors (Indomaret, Ambon City Center) and the Head of the Regional Revenue Service as informants. The technique used is Purposive Sampling, where data sampling with certain considerations. The results showed that the role of the regional revenue service is very important because they can directly supervise what has been assigned directly by the State to them. Indirectly, they can also get a modern system that can bring stability to all the people in Ambon Maluku

Pengaruh Pengampunan Pajak dan Kemudahan Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Penjaringan

Tax amnesty is a government policy program that provides an opportunity for taxpayers to pay their tax arrears without administrative sanctions in order to improve taxpayer compliance and state revenue. Given the importance of tax forgiveness programs in the implementation of government policies, especially in the implementation of self assessment system, it is interesting to examine how the implementation of tax capability is done by the Directorate General of Taxes in this case in the Tax Office Pratama Jakarta Penjaringan. In the preparation of this study, the authors use a quantitative approach, namely research that emphasizes the analysis on numerical data or numbers obtained by statistical methods and conducted on inferential research or in the framework of hypothesis testing so obtained the significance of the relationship between variables studied. The purpose of this study is to determine the implementation of tax pardons conducted by KPP Pratama Jakarta Penjaringan, ease of tax administration and changes in taxpayer compliance increase. The conclusion of research, that the implementation of tax amnesty and the ease of tax administration conducted by KPP Penjaringan in the period 2015-2017 have a strong influence on taxpayer compliance. The coefficient of determination (adjusted R2) shows the variable of Tax Amnesty (X1) and Ease of Tax Administration (X2) can explain or explain Personal Taxpayer Compliance KPP Pratama Jakarta Penjaringan (Y) of 28%. KPP is advised to improve tax administration system, service to Taxpayer, tax law enforcement and tax rate and intensive socialization to taxpayer about good tax administration knowledge.

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

The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District

Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia. To support its economic development, the government is obliged to generate revenue. In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations. Most of the SMEs are compliant while some are not that aware of it because of lack of socialization. The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance. This study focused on SMEs in Lembang, West Java, Indonesia. It was exploratory research based on data were gathered from West Java Regency Office. Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244. The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance. Implementation of self-assessment system has no significant influence on tax compliance. There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices. It lacks personnel to do the socialization. The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency. Implementation of the self-assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization.

Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Umkm Di Pusat Grosir Senen Jaya

This research aimed to examine the effects of tax payers knowledge to Tax Rules in Government Regulation No. 46 Year 2013, the implementation of Self Assessment System, and Tax Penalties of tax compliance among micro, small, and medium enterprises (SMEs) at Pusat Grosir Senen Jaya. This research is a descriptive research and gathered data by distributing questionnaires up to 110 respondents. All data gathered then processed using IBM software SPSS Statistic 23.00 version. The result of this research indicates that all independent variables has a positive effect simultaneously, and all independent variables except for tax penalties have a positive effect partially.

PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, PENGETAHUAN WAJIB PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Ciamis Tahun 2017)

The purpose of this research is to find out how the effect implementation of Self Assessment System (SAS), Tax Payer Knowledge (PWP), Service Quality (KP) on Non-employee Personal Taxpayer Compliance at Tax Service Pratama Ciamis (KPP) in 2017. This study uses incidental sampling with a total sample of 99 non-employee Personal Taxpayers at KPP Pratama Ciamis. The analytical method in this study is descriptive statistical analysis, multiple linear regression analysis, and hypothesis analysis. This study shows that the implementation of SAS, PWP, and KP simultaneous affects the compliance of non-employee individual taxpayers at KPP Pratama Ciamis, and then the results of partial testing show that they are have a positive and significant effect on the compliance of non-employee Personal Taxpayers at KPP Pratama Ciamis.Keywords: Non-employee Personal Taxpayers, Self Assessment System, Service Quality, Taxpayer Knowledge, Taxpayer Compliance

PENGARUH PEMERIKSAAN DAN PELAKSANAAN SELF ASSESMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDA ACEH

The purpose of this research is to determine the effect of examination and implementation of self assessment system on the level of compliance with corporate tax payers registered in Taxes Service Office (KPP) Pratama Banda Aceh. The used data is in form of primary data by giving the questionnaire to the taxpayers. The sampling technique is random sampling. The sample of this study is 100 respondents, from 100 respondents, there are not all questionnaires did not return because there were 9 questionnaires were not returned, 7 questionnaires were incomplete and therefore unusable. The results showed that, inspection and implementation of self assessment system significantly influence taxpayer compliance rate on KPP Banda Aceh by testing simultaneously with the value of Fscore> Ftable and the value of Tscore> Ttable.

Salaried Taxpayers’ Internal States and Assessment Performance Under Self-Assessment System

Malaysian individual tax system had evolved notably since its introduction in 1967. The first reform that impact all taxpayers was the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. This is because SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. This had triggered debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel. In conjunction with this issue, this paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. The findings of this study are still relevant to date because even though SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. Specifically, this paper reports the influence of taxpayer’s internal states and taxpayer assistance on assessment performance of the individual salaried taxpayers. The data was collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance.

Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance

Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance

Jaminan Kerahasiaan Informasi Pajak Atas Harta Benda Wajib Pajak Dalam Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara Yang Dijalankan Badan Pemeriksa Keuangan

This study departs from the legal issues that were born from the conflict of two interests are equally protected by the constitution, namely: First, the interest in the form of the constitutional rights of the taxpayer on his property, in this case the guarantee of confidentiality is protected by law on all the information that has been given to the state (tax authorities) in respect of its obligations to pay taxes according to the principle of self-assessment; Secondly, the benefit in the form of constitutional authority of Audit Board of the Republic of Indonesia (BPK) to audit state finances freely and independently. There are two questions of urgency in the research related to the conflict norm constitutional authority of Audit Board of the Republic of Indonesia (BPK) to information on property tax taxpayer, namely: First, where was the norm conflicts related to the constitutional authority of the Supreme Audit Agency (BPK) to get property tax on the Taxpayer? Second, how real implementation Taxpayer confidentiality to information on property tax Taxpayer with the implementation of self assessment system in the Indonesian tax system? egislation governing state finances, namely the Act Number 17 of 2003 on State Finance and the Act Number 15 of 2004 concerning Management and Accountability of State Finance, and the Act Number 15 of 2006 regarding the Supreme Audit Agency (BPK) has placed the Supreme Audit Agency (BPK) as a body that tends to monopoly the inspections on state finances, in addition to creating instability in the taxation sector.

Efektivitas Sistem Self Assessment dalam Pajak Penghasilan di Kantor Pelayanan Pajak Pratama Batu

In the implementation of this system of self assessment, Taxpayers entrusted to count, make their own calculation of tax payable, aftr that deposit and then report to the tax offi. Along with the development of legislation, then in 2013 the PP No. 46 Year 2013. With the passing of PP 46 Year 2013 is expected to provide facilities for the society of UKM that become taxpayers in calculating the amount of tax payable. In addition, to assist the role KPP Pratama Batu in the discipline the perpetrators of UKM Batu thus increasing compliance of the businesses of UKM in paying taxes. However, the regulation of negative response by the taxpayer UKM because it is considered highly detrimental to the taxpayer.<br /><br />Agree-Disagree that occurs between the government and the taxpayer had impacted negatively on the implementation of the regulation, so in this study will be assessed the fist, the implementation of the system of self assessment in income tax on KPP Pratama Batu. Second, the constraints faced KPP Pratama Batu in the implementation of self-assessment. Thrd, the implementation of self-assessment system is reviewed based on the principle of al-amanah and principle of ash-shidqu.

PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION DI KULON PROGO

This research aimed to determine the individual tax payer perceptions about the implementation of self assessment system to measure tax evasion in Kulon Progo. Variables that are used to represent the taxpayer's perception is tax regulations, the service tax authorities, the effectiveness of the tax system. 
 
 Sampling using purposive sampling and data collection using the questionnaire. The questionnaire distributed to the individual tax payer who is in Kulon Progo. Technical analysis of the data in this research is multiple linear regression analysis using SPSS 20 for windows.
 
 The results showed that the tax regulations negatively affect tax evasion acts are of significant, negative effect on the service tax authorities of tax evasion significant action, the effectiveness of the tax system significantly influence the actions of tax evasion significantly. The ability of the regression equation to explain the effect of tax laws, the service tax authorities and the effectiveness of the tax system amounted to 77.55%, while 22.5% is explained by other variables outside the research.
 
 Keywords: tax regulations, tax authorities and the effectiveness of the service system of taxation.

PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent
 variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis
 technique used is multiple regression with SPSS 16.0 tools.
 
 Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables.
 
 Keywords: system of service tax, individual tax compliance, and self assessment system .

Fraudulent Financial Reporting and Companies' Characteristics: Evidence from Tax Audit

Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self assessment system appears as incentives to companies to misstate their financial reports to reduce tax obligation. Fraudulent financial reporting may cause vast losses to government income, as well as losses to the users of financial reports. This study examines the relationship between fraudulent financial reporting and firms' characteristics that are size, types of ownership and types of auditor in companies audited by Inland Revenue Board of Malaysia (IRB). This study uses political cost theory to explain fraudulent financial reporting in companies. The study found that company size and audit quality have significant negative relationships with fraudulent financial reporting. Findings from this study may assist IRB in identifying possible cases for audit in the future.

Tax Literacy and Tax Awareness of Salaried Individuals in Sabah and Sarawak

The central issue of this study is to gauge the general level of tax literacy among salaried taxpayers in Sabah and Sarawak. This study is undertaken to shed light on our preparedness to face the challenge posed by the implementation of Self Assessment System (SAS) on salaried taxpayers beginning from the year 2004 where taxpayers are expected to be functionally literate to compute their own tax liabilities accurately. For the purpose of this study, samples were randomly taken from salaried taxpayers working in the main cities in Sabah namely Sandaken, Tawau and Kota Kinabalu and Sarawak which were Kuching, Sibu, Bintulu and Miri. Statistical test using One‐Way ANOVA was applied on the mean tax literacy scores by place of work. Relationships between tax literacy scores and place of work were also analyzed by using the Chi‐square test of independence. Some of the findings, among others, indicated that salaried taxpayers in Sarawak were found to be more tax literate compared to their counterparts in Sabah. It was also discovered that the sector of employment is not an important factor of tax literacy. Public and corporate sector employees wee found to be equally literate as indicated by insignificant difference in the mean scores of these two sectors. Overall, it could be inferred that salaried taxpayers in both states are not prepared for SAS in 2004 as reflected by a low percentage of “very literate” category.