Implementation Of Tax Collection Research Articles

Collection of Land & Building Rights Acquisition Fees (BPHTB) based on Transaction Price in Land & Building Sales-Purchases in Batang Regency

Collection of Land and Building Acquisition Tax (BPHTB) is required to obtain land and building rights, it is mandatory to pay BPHTB tax. Therefore, a thesis was compiled with the title "Collection of Land and Building Acquisition Tax (BPHTB) Based on Transaction Prices in Land and Building Sales and Purchases in Batang Regency". The formulation of the research problem is, (1) How is the collection of BPHTB at the office of the Regional Financial, Revenue and Asset Management Agency (BPKPAD) of Batang Regency, (2) How is the alignment of the determination of the transaction price as the basis for determining the acquisition value of the tax object (NPOP) with the regulations and laws in the imposition of BPHTB, (3) What are the obstacles and solutions that occur in the implementation of tax collection (BPHTB) on the transaction price of land and building sales and purchases that have increased drastically in Batang Regency. The approach method used in this study is empirical juridical, with descriptive analytical research specifications. The data used are primary data and secondary data, primary data was obtained by interviewing the Head of the Sub-Division of Services and Determination of BPKPAD Batang Regency and secondary data was obtained by means of literature study. After all the data was obtained, it was then analyzed using qualitative methods. The results of the study for the collection of BPHTB taxes in Batang Regency used a self-assessment system which means that Taxpayers are required to calculate, calculate, pay themselves and report the taxes owed in accordance with tax laws and regulations, so that the determination of the amount of tax owed is entrusted to the Taxpayer. In the Regional Regulation of Batang Regency Number 8 of 2023 concerning Regional Taxes and Regional Retributions, it is stated that the basis for imposing BPHTB and Buildings is the transaction value. The obstacle in managing BPHTB is that there are still taxpayers who do not understand how to use BPHTB. And there are several implementing regulations that can be said to be less detailed so that they cause confusion, one of which is in terms of field verification, the BPKPAD also does not have a Regional Tax Determination Letter (SKPD) that is competent in assessing the value of Tax Objects owed by BPHTB. Keywords: Land and Building Acquisition Tax (BPHTB), Land Sale and Purchase,Transaction Price.

Legal Analysis of Tax Collection Implementation Through Forced Collection Letters

This study aims to analyze the process of implementing tax collection through Forced Collection Letters at KPP Madya Tangerang in accordance with applicable legal regulations and identify the factors that hinder its successful execution. The research adopts an empirical juridical legal method. The findings indicate that the implementation of tax collection through Surat Paksa at the KPP Madya Tangerang has been conducted in a structured manner and adheres to the prevailing tax laws. However, several obstacles were identified in the process, which can be classified into three main factors: Law Enforcement Personnel: There is a shortage of law enforcement officers, particularly tax bailiffs, within the collection division. Facilities and Resources: The limited budget allocated by the government through the State Budget restricts the resources necessary for executing asset seizures effectively. Taxpayers: A significant issue is the inability to locate taxpayers, which hampers the delivery of information regarding outstanding tax arrears. This remains the most substantial challenge in the tax collection process.

Pengaruh Profitabilitas Dan Leverage Terhadap Pengurangan Pajak (Penelitian Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)


 The Indonesian government is increasingly optimizing tax revenues as a source of income. The implementation of tax collection by the government does not always receive a good response from companies or agencies. The government pays quite a lot of attention to taxes so the government expects tax payments to be as high as possible to finance government programs. However, unlike companies, taxes describe costs or burdens that will reduce a company's net profit, so companies will pay taxes as low as possible. This research aims to know whether profitability and leverage influence tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The factors tested in this research are profitability and leverage as the independent variable, while tax avoidance as the dependent variable. The research method used in this research is descriptive and verification. The population in this research is mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used in this research is non-probability sampling with a purposive sampling method. The data analysis used in this research is multiple regression analysis using Eviews 12. The results show that partially and simultaneously, profitability and leverage do not affect tax avoidance. The research results also show that the value of profitability and leverage influencing tax avoidance is 6.51%, and the remaining 93.49% influenced by other variables outside the research.
 Keywords: profitability, leverage, tax avoidance

Analysis Of Swallow's Nest Tax Collection Supervision In The City Of Parepare

This study aims to look at the process of collecting swallow's nests in Parepare City based on Regional Regulation of Parepare City No. 1 of 2014 concerning Tax on Swallow's Nests. And to see how the collection of swallow's nest tax in Parepare City is in accordance with Regional Regulation No. 1 of 2014 concerning Swallow's Nest Tax. Data techniques used in this study were interviews, observation and documentation. The information in this study is the head of the midwife and education staff. The data analysis technique used in this research is qualitative analysis. The swallow's nest tax collection system used by the City Government of Parepare is Self Assessment, in which taxpayers are given in order to report, calculate and pay taxes owed but the implementation of tax collection in Parepare City has not been running because of the awareness of taxpayers in reporting their taxes, calculating, and pay for it. Based on the results of the field assessment research, it shows that the potential of the buildings identified as providers of swiftlet nesting sites has spread across four sub-districts, namely Soreang, Ujung, Bacukiki and West Bacukiki. This distribution shows that the potential for swallow's nest tax revenue is quite high. This can be seen from the development of the Swiftlet's Nest taxpayer (WP) in 2015, only 20 WP, but in 2018 it has reached 70 WP, then in 2019 there are 82 WP and in 2020, there are 86 WP, so it can be concluded that from 2018 -2020 the number of taxpayers has increased.

ANALISIS PENGENAAN PAJAK PADA PELAKU E-COMMERCE

In Indonesia, the use of information technology in business is growing rapidly. One of the impacts of technological advances is e-commerce. E-commerce allows customers to buy at smart brokers more conveniently. However, the rise of e-commerce raises concerns about how e-commerce businesses should be taxed. The tax base of e-commerce businesses is examined in this study. This study aims to analyze the analysis of tax imposition on e-commerce actors. The research method used in this study is the normative legal research method. The legal analysis is based on Regulation of the Minister of Finance of the Republic of Indonesia Number 210/PMK.010/2018 concerning Market Platform Providers and VAT NPWP. Legal basis for taxing online retailers. As a result, the implementation of tax collection on e-Commerce actors has not been efficient. According to Regulation Number 210/PMK issued by the Minister of Finance of the Republic of Indonesia. PMK 010/2018 Obligation to pay income tax in excess of non-taxable income in connection with tax procedures or procedures for carrying out online transactions through electronic systems. However, there are still many taxpayers who do not pay or avoid income tax. This problem is caused by non-compliance and lack of understanding of tax law in Indonesia.

Effectiveness of Collection of Land and Building Tax in the Rural and Urban Sector (PBB-P2) Receivables in Increasing the Realization of Revenue in the Revenue Agency of Bekasi City Area in 2019-2021

Local taxes are taxes collected and managed by local governments to fund all government functions and local development. The Local Revenue Board is a local apparatus that functions to manage all types of revenue and local wealth income, one of which is Land and Building Tax in the Rural and Urban Sector (PBB-P2). The high amount of PBB P2 receivables in Bekasi City is due to problems in the implementation of tax collection. This research was conducted to determine the effectiveness of the PBB-P2 Receivable Collection in Bekasi City and the obstacles and efforts done in the collection of PBB-P2. The researcher used research methods descriptive qualitative. Data collection from this research is by interview, observation, and documentation. The result of this research shows that the effectiveness of Land and Building Tax in the Rural and Urban Sector collection of receivables in increasing the realization of Revenue is less effective when viewed from the non-achievement of the revenue target in 2021 with a percentage of 77.46% and the high number of PBB-P2 receivables which continues to increase every year. Less effective collection of PBB-P2 receivables in the City Bekasi is caused by several obstacles that occur such as lack of awareness of taxpayers, uneven socialization, lack of quality and quantity of human resources, and limited facilities and infrastructure. The efforts made by the Local Revenue Board of Bekasi City are to socialize along with banks to make it easier for taxpayers to make payments and cooperate with the Executive Unit for Integrated Service of sub-districts, villages, and neighborhood/hamlets.

PENGARUH PELAKSANAAN PENAGIHAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BATAM

The purpose of this study is to determine the effect of the variable (X1) is the implementation of tax collection and variable (X2) that is Self Assessment System to (Y) taxpayer compliance. The object of this research is KPP Pratama Batam, which is specially in KPP Pratama area of ​​North Batam. In this research, sampling technique is done by Random Sampling method, using Solvin formula which produce 100 respondent / sample. Data analysis technique using SPSS (Statistical Package for the Social Science) version 22. The result of this research is the implementation of tax collection (X1) and self assessment system (X2) has a significant effect on taxpayer compliance (Y)

ANALISIS PROSEDUR PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN ENDE

BPHTB tax has officially become a regional tax with effect starting January 1, 2011. Thus, as of January 1, 2011 the Primary Tax Office (KPP Pratama) is no longer serving BPHTB service management, so taxpayers who will report BPHTB payments in connection with the property transaction process which is carried out will be directly hansled by the local Regency/City Government. In implementing the imposition, payment, collection and reporting procedures for the payment of Taxes for Acquisition of Rights on Land and Buildings (BPHTB) has not yet been implemented in accordance with applicable regulations both in the procedure and use of the system in the implementation of tax collection on Land and Building Acquisition Fees (BPHTB) so that the achievement in tax revenue for the acquisition of land and building rights (BPHTB) has not been maximal. The location of this research is the Regional Revenue Agency of Ende Regency. The data in this study were collected through documentation techniques regarding Ende Regency Regulation Number 2 of 2011 concerning Regional Taxes, Regent Regulation Number 20 of 2011 concerning Systems and Procedures for Acquisition of Land and Building Rights Acquisition Fees. Based on the results of the above research, there are obstacles that occur in implementing BPHTP procedures, among others, there are taxpayers who report their taxation activities dishonestly. For example, there is counterfeiting of receipts that allows BPHTB to be paid to be smaller than it should be and the Taxpayer Awareness Level is that there are still many tacpayers who are not honets or do not know the new rules that have been in effect since BPTHB has been transferred to become regional taxes. Like paying taxes. Taxpayers pay taxed based on NJOP (Sales Value of Tax Objects) which should be based on the agreed transaction price or based on the Tax Object Acquisition Value (NPOP). So that the efforts that must be made by the Ende Regency Regional Revenue Agency are to improve the performance of employees at the Ende Regency Regional Revenue Service so that the implementation of tax revenue and tax data can be directed according to applicable regulations.

Penyelesaian Sengketa Pajak Penghasilan (PPH) Pasal 21 Melalui Pengadilan Pajak

In the case of taxation obligations, it is not uncommon for tax disputes to occur between the taxpayers and the competent authorities. There are two main problems raised in this study, namely: 1. How is the Tax Court authorized in resolving the tax dispute?, 2. How is the process of resolving income tax disputes article 21 through the Tax Court?. The research methods used in this study are normative legal research methods. Approach to the problem used is the legislation approach. Based on the results of the study indicates that the authority of the Tax Court is resolving tax disputes. The Tax Court in respect of appeals only examines and severes disputes on decision objections, as well as in the event of a tax court lawsuit entitled to inspect and terminate disputes over the implementation of tax collection. In addition to the duties and authorities referred to in article 31, the Tax Court also supervises the legal authority that provides legal aid to the parties to the dispute in the courts of the Tax Court. In the event of an income tax dispute of article 21, the settlement will be done by attempts by law objection if the taxpayer is not satisfied on the decision of the objection then the taxpayer may apply for a legal remedy to the Tax Court . In addition to the appeal remedies that can be submitted to a tax court, taxpayers may also submit a lawsuit.

Implementasi Kebijakan Keterbukaan Akses Data Perbankan Dalam Meningkatkan Tax Compliance Di Indonesia

This study aims to assess the implementation of the openness of banking data access policies to improving tax compliance in Indonesia. It cause by the implementation of tax collection using a self-assessment system, thus requiring taxpayer data and information through financial institutions, include banking. Researchers used qualitative descriptive methods. The results of this study are, first, there is support for the implementation of the policy on openness to access to banking data in increasing tax compliance in Indonesia in the form of the issuance of Law Number 9 of 2017 concerning Access to Financial Information. Second, the implementation of banking data disclosure policies to increase tax compliance in Indonesia, including the willingness of target groups to comply with policy outputs, in this case the reporting of customer data by banks to the DGT. Third, the policy of open banking data access does not impede or reduce the number of bank accounts and deposits. Fourth, there are technical obstacles both by the DGT and the banking sector, especially in the first year. Furthermore, there are several inhibiting factors in the implementation of this policy, namely IT factors, and resistance from some circles at the beginning of the emergence of regulations, limited financial resources to process data quickly, so it must be done gradually, in addition to lack of quantity and quality of human resources

Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai

This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.

Evaluasi Sistem Manajemen Informasi Objek Pajak dalam Pemungutan PBB-P2 di Badan Pendapatan Daerah Kota Bekasi

The Tax Object Information Management System (SISMIOP) is a management information system application that is used to help collect PBB-P2. In its implementation, it needs to be evaluated to assess how its performance. The purpose of this study is to find out how the Evaluation of the Tax Object Information Management System (SISMIOP) in Land and Building Tax Collection in Rural and Urban Cities (PBB-P2) in Bekasi City Bapenda and SISMIOP advantages and disadvantages in the PBB-P2 Collection in Bekasi City Bapenda. The research method used is a qualitative method with a descriptive approach, using interviews, observation, documentation studies, and triangulation as data collection techniques. The result of this research is the evaluation of SISMIOP in PBB-P2 Collection in Bekasi City Bapenda has a good assessment. The SISMIOP application has fulfilled all three aspects of eligibility. However, in the implementation of tax collection, the imposition of PBB-P2 tax has not been evenly distributed to the whole community because there are still unregistered tax objects and the lack of field verification team employees so that it cannot record the full potential of the Bekasi City PBB-P2.

PENGAWASAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH YANG DIPUNGUT MELALUI SISTEM SELF-ASESSMENT

Local tax collection in Indonesia is carried out using the Official Assessment system and the Self-Assessment system. In the Self-Assessment system, all tax obligations are fulfilled by the taxpayer, Fiskus only supervises through audit procedures. The implementation of tax collection with this system really requires taxpayer compliance so that it is necessary to monitor the taxpayer's compliance. This raises problems regarding how to monitor compliance with the payment of local taxes collected through the self-assessment system. This paper uses a normative research method with a statutory approach and a legal conceptual approach. This paper concludes that the supervision of taxpayer compliance in paying taxes with a self-assessment system is carried out by examining taxpayers. The authority of the regional head to conduct audits and the obligation of taxpayers to cooperate in undergoing the examination is regulated in Article 170 of the Regional Tax and Retribution Act. The results of the tax audit are recorded in the audit report. Enforcement of regional tax law against taxpayers who do not comply begins with submitting a warning letter, if the warning letter is not heeded, it will be subject to administrative sanctions and criminal sanctions.

Efektivitas Pemeriksaan, Penagihan Pajak dengan Surat Paksa dalam Rangka Meningkatkan Penerimaan PPN Pada KPP Pratama Banjarmasin

The purpose of this study to analyze the effectiveness of the examination, collection with forced letters to increase VAT receipts at KPP Pratama Banjarmasin from 2013-2017.This study uses a descriptive method describing the data processed and analyzed qualitatively based on realization data and comparison targets, with a standard reference of the specified indicators.The results of the analysis of the implementation of VAT audits at KPP Pratama Banjarmasin in 2013, 2015 and 2016 were less effective. 2014 is quite effective and 2017 has been effective. Some of the issuance of the SP2 is issued at the end of the year and may not be completed in the year concerned. The extent of the examination and data on taxpayers have not been maximally fulfilled so that they require a long inspection period. The implementation of tax collection with a forced letter of value-added in 2013-2016 was dominated by ineffective indicators both in terms of the number of forced letters submitted and the nominal amount. Based on the forced letters issued in that year all can not be conveyed by the bailiff due to difficulty identifying or finding the address of the taxpayer and it is not yet clear. The effectiveness of 2017 in terms of absolute shows very effective criteria. The tax authorities carry out active collection of forced letters issued in 2017. Then new regulations PMK 165 / PMK.03 / 2017 are issued regarding tax arrears or calculation of unpaid tax payable at the prescribed rates. Then the taxpayer is more cooperative in paying his tax debt.

Tax Evasion and Violation of Human Rights: The Case of Indonesia

This article discusses the issue of tax collection from the public in order to finance state administrators in carrying out their duties to create a society that is just, prosperous, spiritual and material. However, the implementation of tax collection is highly loaded with the contents of the political interests of the authorities. As a result, tax less redistributed to the benefit of public as taxpayers. The good and bad of tax policy cannot be separated from the political will of the government because tax policy is a political product of the ruling government, even though in reality it is not entirely legal as a political product but partly a social, cultural, economic and legal product. Interest has a very close relationship with policies made by the government, regardless of whether the policy is pro-people or just the reverse. Corrupt taxation policies will lead to taxation policies that suppress the rights of taxpayers, while democratic taxation policies will provide welfare for the people through redistribution. The author will review tax policies in Indonesia that seem to be forced and depend on the willingness of legislators, the design of tax policies that are dominated by political power without public participation and very minimal in its distribution to the public. This paper discusses tax administration design and practice and tax law making process that are undemocratic, authoritarian and less useful for taxpayers in Indonesia.

DAMPAK PUNGUTAN PAJAK DILIHAT DARI SEGI HUKUM, EKONOMI DAN SOSIOLOGI

Tax is a mandatory contribution for people who have fulfilled the entry requirements to become taxpayers. The tax is expected to improve the welfare of all people. The tax cannot be felt directly by the community. The implementation of tax collection must have a clear regulation. The purpose of this article is to determine the impact of tax collection in terms of the economy perspective; to know the impact of tax collection if viewed from a legal perspective; to know the impact of tax collection if viewed in terms of sociology. The results of the study indicate that Article 1 of Law Number 6 of 1983 in conjunction with Law 28 of 2007, the definition of tax is a mandatory contribution to the State owed by an individual or entity that is compulsory based on the Law, by not receiving direct compensation and used for State needs for the greatest prosperity of the people. Tax is one of the sources of government revenue. It means that the increase in tax collection directly increases government revenues. Thus, the tax has several functions, namely the function of the budget (budgetair) and the regulating of function (regurelend).