Individual Tax Returns Research Articles

The Effectiveness of the E-Filing Programme in Order to Improve Compliance with the Reporting of Annual Income Tax Returns (SPT) for Individuals at The Surabaya Wonocolo Pratama tax Service Office

In an effort to maximise taxpayer compliance, the Directorate General of Taxes is transforming and reforming the tax system, one of which is the e-filing program for individual taxpayer reporting. Electronic reporting in the e-filing system is also carried out by taxpayers registered at KPP Pratama Surabaya Wonocolo. This study aims to analyse the effectiveness of the E-filing Program in order to increase compliance with the reporting of Annual Individual Income Tax Return with a discussion regarding the fulfilment of effectiveness measurement indicators based on the effectiveness theory proposed by Budiani (2007). This research method is descriptive research with a qualitative approach, and data collection is done by interview, observation, and documentation techniques. The results obtained were then collected, reduced, presented, and conclusions were drawn. The results of this study indicate that the effectiveness of the e-filing programme at KPP Pratama Surabaya Wonocolo has generally met the criteria for measuring effectiveness according to Budiani, but there are still things that have not been optimally done. Apart from that, there are several supporting and inhibiting factors in the implementation of the e-filing programme at KPP Pratama Surabaya Wonocolo.

The Gig Is Up: Examining Side Gig Income and Allowable Deductions

ABSTRACT The expansion of the gig economy has provided opportunities and challenges for tax professionals. In this case study, a rideshare driver receives a Form 1099-K for side gig income and seeks tax advice from a friend, ultimately deciding to consult with a tax professional (the student) for income tax preparation. The friend provides a video that describes misleading information giving the students a chance to consider authoritative sources as they research appropriate reporting on an individual income tax return. The case learning objectives are: (1) distinguish between credible and noncredible sources of information; (2) evaluate expenses and income to determine the taxable nature of each item; (3) analyze data for completeness in order to compile all relevant data needed for compliance reporting; (4) apply authoritative sources to resolve tax issues; (5) prepare an accurate individual income tax return; and (6) demonstrate effective written communication skills for business documentation.

Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Pelaporan SPT Wajib Pajak Orang Pribadi

The aim of the research is to determine the effect of tax sanctions, taxpayer awareness, and tax service quality on individual taxpayer tax return reporting compliance (Study on employees of Bank BTN Syariah KCS Semarang). The population of this study consisted of 126 respondents and used a saturated sample. The data collection technique uses print media in the form of a questionnaire distributed to employees of Bank BTN Syariah KCS Semarang. Data analysis uses descriptive statistical tests, validity & reliability tests, classical assumption tests, multiple linear regression tests, model tests and hypothesis tests. The results of the research prove that tax sanctions and the quality of tax services influence taxpayer compliance, while taxpayer awareness does not influence taxpayer compliance.

The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia

In 2009, Indonesia introduced a specialised tax office focused on High Wealth Individuals (HWIs), increasing the audit probability and monitoring of around 1200 wealthy taxpayers in Jakarta. Leveraging a quasi-natural experiment and analysing 141,097 de-identified individual tax return records between 2006 and 2012, we developed a set of counterfactuals to evaluate the post- and pre-treatment tax declarations of the monitored taxpayers relative to their synthetic control groups. Our results indicate that although post-treatment declaration of taxable and earned income, as well as income tax, increased, the effect was short-lived. The increase in reported earned income was larger relative to taxable income, suggesting that monitored individuals exerted efforts to reduce tax payments. Furthermore, we identified a comparable positive spillover effect on income declaration for non-treated taxpayers in Jakarta who met the HWI criteria. We also demonstrated that the spillover effect drastically decreased as financial characteristics (such as income and wealth) diverged from those of the targeted population. Overall, the additional tax revenue generated from this program is small in comparison to the total tax revenue collected.

The Effect of Changes in Layers of Taxable Income Article 17 of the Law on Cost of Goods Sold, Reporting of Individual Tax Returns and Taxpayer Awareness of Income Tax Receipt at the Pratama Sawah Besar One Tax Service Office

This study aims to determine the magnitude of the influence of changes in layers of taxable income Article 17 of the HPP Act, reporting of individual tax returns and awareness of taxpayers simultaneously on income tax receipts at KPP Pratama Sawah Besar One. This study used a quantitative method by distributing questionnaires to 145 respondents and using a purposive sampling technique. Data analysis was carried out by validation test, reliability test, classic assumption test, then the data was tested by multiple linear regression analysis, T test, F test, correlation coefficient (R), and coefficient of determination (R2). The results of this study are based on testing the hypothesis by using the T test and F test, changes in layers of taxable income under Article 17 of the HPP Law, individual SPT reporting and taxpayer awareness have a positive and significant effect on income tax receipts. The test results of the coefficient of determination (R2) of 0.883 can be stated that the Effect of Changes in Layers of Taxable Income Article 17 of the HPP Law (X1), Individual SPT Reporting (X2) and Taxpayer Awareness (X3) on Income Tax Receipts (Y) is 88.3%, the remaining 11.7% is influenced by other variables not examined in this study.

Arti Penting Kepatuhan Pembayaran Dan Pelaporan Spt Tahunan Orang Pribadi Terhadap Pemahaman Peraturan Perpajakan

Taxpayers are individuals or entities that have tax rights and obligations in accordance with applicable regulations. If the taxpayer has a minimal understanding of tax regulations, it will result in non-compliance with the applicable tax rules, so that the end result will also result in a minimal level of mandatory compliance and an impact on the low level of tax that will be received by the state, as well as if the level of compliance of the taxpayer is low. In a country, a decrease in tax revenue will also result, and one of the indicators is that taxpayers must be disciplined in reporting SPT on time. Descriptive associative research is a type of research that uses direct data derived from 60 questionnaires completed by 60 respondents who are individual taxpayers and will be used entirely. This study uses a quantitative analysis method, which is carried out by conducting statistical tests on the results of the questionnaire obtained with the SP application SS in processing the questionnaire data obtained from respondents. Compliance with the payment and reporting of individual annual tax returns has a positive and significant impact on the understanding of tax regulations.
 Keyword : Tax payer compliance, Tax, Tax regulations understanding

Business Valuation Cases in Brief

Business Valuation Cases in Brief

ASISTENSI PELAPORAN SPT TAHUNAN ORANG PRIBADI DENGAN OPTIMALISASI PROGRAM TAX GOES TO CAMPUS

When the Covid-19 pandemic subsides, many things have been affected in aspects of people's lives and now people's lives are slowly recovering. Starting from lifestyle adjustments in the new normal era, teaching and learning activities both at the school to college level that took place attractively, and government and worker activities began to return to normal. This of course also has an impact on the economic sector, one of which is. Given that public awareness of tax obligations is still relatively low, coupled with the Indonesian economy which was hampered by the pandemic, assistance is needed in reporting the Annual Individual Annual Tax Return. Constraints that are often faced by individual taxpayers in annual personal tax reporting and the existence of a tax payment target from the government (the state), which encourage us to carry out real activities in the form of community service with the Assistance Program for Online SPT Filling (E-Filling) for Individual Taxpayers in the community in South Tangerang. The form of cooperation between the Taxation Center of Pembangunan Jaya University and the Directorate General of Taxes is evident with this activity in the form of the opening of a tax reporting assistance service in March 2022. This activity is given an on-campus tax program where the purpose of this activity is to help the public to report the Annual Individual Tax Return.

PKM Pemerdayaan Masyarakat Melalui Peningkatan Kapasitas Manajemen bagi Kelompok Pengerajin Uang Kepeng Kamasan Bali

This community service program aims to increase partners' understanding and ability to prepare financial reports, taxation, and marketing strategies in the digital era. The method of implementing the service program was to carry out counseling. The implementation of activities was divided into six stages: situation analysis, formulating problems, proposing several solutions, designing programs, implementing programs, evaluating program results, and reporting. The partner of this program was the owner and craftsman of the kepeng money at UD Kamasan Bali. The instruments of this program were questionnaires and interviews. The service activity results showed that (1) there was an increased understanding of preparing financial statements based on SAK EMKM, (2) partners complied with applicable tax rules and could report Individual Taxpayers' Period and Annual Tax Returns (SPT), and (3) partners could use digital media properly and maximize the use of product e-catalogs.

The Role Of Leadership Style On Work Achievement Tax Volunteer

The tax volunteer program is issued by the Directorate General of Taxes in order to assist the fulfillment of tax obligations, especially when reporting individual and corporate tax returns. The volunteers involved were mostly students and members of the tax center from universities. This study aims to determine the effect of leadership style on the work performance of tax volunteers. The population in this study are tax volunteers from universities, while the population is tax volunteers who have served in the Jakarta and Jember areas. This study resulted in the finding that leadership style has a significant and positive effect on the work performance of tax volunteers. The implication is that interested parties should instill a leadership spirit for tax volunteer members.

The effect of tax information dissemination, tax rates, and tax sanctions on compliance with annual tax return reporting of individual taxpayers (case study at Pandeglang primary tax service office)

<p>The lack of socialization of taxation provided to the community is one of the causes of low taxpayer compliance; people still perceive taxes as mandatory levies rather than community participation because they do not see real benefits for the state and society. The number of taxpayers showed is as followed the year of 2016 was 41,530 taxpayers, 2017 was 37,431 taxpayers, 2018 was 34,345 taxpayers, 2019 was 39,888 taxpayers, 2020 was 52,140 taxpayers. Those mean the outcome of processing related to Pandeglang Primary Tax Service Office taxpayers' compliance and It is clear that the realization rate of tax return submission is still low due to taxpayers' lack of awareness about reporting tax return. In the other hand Socializing taxation is one of the efforts made by the Pandeglang Regency Tax Service Office to increase taxpayers' knowledge and understanding of their rights and obligations. Thus, those made the researcher wanted to discover more about the problem.This study has been conducted at the Pandeglang Primary Tax Service Office, and the study period runs from August to December 2021. This study aims to determine the impact of taxation socialization, tax rates, and tax sanctions on individual taxpayers' annual tax return reporting compliance. This study used a quantitative approach with a sample of 384 taxpayers obtained through a random sampling technique. In this study, descriptive statistics and multiple linear regression are used to analyze data using the SPSS 25 computer software program. The four variables, taxation socialization, tax rates, and tax sanctions, affect the dependent variable, taxpayer compliance, according to the results of hypothesis testing.</p>

Akselerasi Pelatihan Perpajakan SMA Dian Bangsa Dalam Mengadapi Dunia Usaha Dunia kerja

Tax revenue comes from several sources, one of which is taxation on individuals and business entities. Where Dian Bangsa High School sees that there are opportunities or opportunities that can be taken by graduates from that school. Because of that, Dian Bangsa High School conducted an assessment with Matana University to work together in improving or broadening the horizons of Dian Bangsa High School students in the field of taxation, especially article 21 income tax tax procedures. Therefore, the accounting study program carried out community service to Dian Bangsa High School based on the needs of the community. the school and will be carried out periodically and continuously. Based on data from the ministry of education and culture, the secretariat of the data center and statistics for education in 2022. There are 39 public vocational schools and 303 private vocational schools and 186 public high schools and 532 private high schools. so that graduates in the province of Banten. In the early stages of implementation, a mapping of SMA-SMK in the Banten Province will be carried out. Mapping will be done based on the distance traveled from Matana University to the school and the type of school (related to culture). Material 1 Motivate students to have an understanding of taxation, procedures for withholding and making individual tax returns. Contains about how to motivate students / wi in the spirit of learning to be able to face the challenges of technology that has entered industry 4.0 and information in the industrial world which asks a lot or requires students / wi to be able to compete and use technology well and quickly to encourage current industrial operational activities they enter the world of work. Thus, students can have an initial foundation in personal development as well as soft skills to find out which personal taxes they will apply in their work or education when dealing directly with the taxation sector. Material 2 contains an explanation of the making of an individual tax return in the world of work, also explains the calculation along with the tax rate. Thus, students have knowledge of letters as their basis for knowing tax letters, both personal and corporate, so that students have provisions related to tax letters that are often encountered. Material 3 contains case exercises about filling out personal notification letters, so that they understand how cases that occur in the field are not only in theory. Tax cases as well as a lot of learning make students honed their abilities and reasoning as well as training in solving cases that make them more skilled and have competent and expert competencies. Material 4 contains an evaluation of the training process for making personal notification letters and also case examples using a questionnaire given to students.
 Community service activities at Dian Bangsa High School are going well and according to procedures and have an impact on every student, seen from the final results in filling out the Individual Taxpayer Notification Letter.

PERANAN KEGIATAN RELAWAN PAJAK DALAM MENDUKUNG PELAKSANAAN STIMULUS FISKAL PEMERINTAH TAHUN 2020

This research is a combination of field and literature research, namely analyzing the perceptions of individual taxpayers in reporting the Annual Tax Return on the assistance of tax volunteers. In analyzing using the theory of usefulness and convenience based on literature in the form of books, journals by combining the data obtained from the answers of individual taxpayers. The research objective was to determine the perception of individual taxpayers on the satisfaction of assistance carried out by tax volunteers at the tax volunteer placement location. There are 5 (five) locations for the placement of Tax Volunteers, namely West Bekasi Tax Office, Pondok Gede Tax Office, North Bekasi Tax Office, South Bekasi Tax Office, and STIAMI Institute Tax Center. This research use desciptive qualitative approach. The sampling technique used in this study was purposive sampling with interview techniques in collecting research data. The population in this study are taxpayers who carry out the obligation to report their annual tax return through e-Filing. Meanwhile, the sample in this study were taxpayers whose annual SPT reporting activities were accompanied by tax volunteers in these 5 (five) placements. The results of this study indicate that taxpayer assistance activities by tax volunteers in helping to fill individual annual tax returns are very effective. This can be seen from the satisfaction of taxpayers after receiving assistance by tax volunteers. Taxpayers are satisfied with the assistance of tax volunteers because the annual SPT reporting process is easier, faster and tax volunteers are able to guide taxpayers in filling out their SPT

Mobility responses to the establishment of a residential tax haven: Evidence from Switzerland

I analyze mobility responses to a tax reform that established the Swiss canton of Obwalden as a tax haven in 2006. The reform, which included a regressive income tax schedule, was explicitly aimed at attracting the top 1%. Difference-in-Differences (DiD) estimations comparing Obwalden to all other cantons confirm that the reform successfully attracted high-income taxpayers: by 2016, the share of top earners in the canton had doubled, and average income per taxpayer was 16% higher relative to 2005. Based on individual tax return data, I estimate the mobility elasticity with a two-stage least square (2SLS) approach, which isolates the identifying variation in the tax rate stemming from the 2006 reform only. I find a large elasticity of the stock of high-income taxpayers of 1.5–2 with respect to the net-of-average-tax rate. The corresponding flow elasticity is 7.2. Despite these large behavioral responses, the reform did not increase revenue per capita in the canton. Finally, I find small positive effects on local employment. However, in-movers with high incomes were not more likely to also work in the canton, and I cannot rule out that employment effects were driven by the simultaneous reduction in corporate income taxes.

OPTIMIZATION OF THE ABILITY TO REPORT ANNUAL SPT TAXPAYER OF PERSONAL PERSONS FOR EMPLOYEES OF IMMIGRATION OFFICE CLASS I TPI BENGKULU

There are still many Class I TPI Bengkulu Immigration Office employees who have not been able to operate e-filing, which results in employees being late in reporting their annual SPT by e-filing. The purpose of this Community Service activity (PKM) is to provide training and assistance to assist individual taxpayers, especially employees of the Class I Immigration Office TPI Bengkulu, in filling out and reporting the 1770s and 1770ss annual individual tax returns using e-filing. Community service is carried out using the Community Based Participatory Research (CBPR) method. The settlement techniques offered are through training approaches, discussions and/or questions and answers as well as practice. This training uses lecture and discussion techniques. The training that has been held has had an impact on increasing the knowledge and skills of the trainees in terms of tax reporting using e-filing from before who did not know the tax reporting mechanism. Through increasing the knowledge and skills of online tax reporting, TPI Class I Immigration Office employees report tax payable to the state. In the future, the implementation of community service can expand the target partners

Carbon pricing policy, revenue recycling schemes, and income inequality: A multi-regional dynamic CGE assessment for China

Carbon pricing policies are effective tools for mitigating carbon emissions; however, they also alter income distributions. Progressive individual income tax systems help redistribute income and reduce inequality. This paper evaluates the effects of carbon pricing policies and revenue recycling schemes on inequality and assesses the redistributive effects of individual income tax. We adopt a dynamic multi-regional CGE model and extend it in terms of the labor supply, tax revenue, and government expenditures. We obtain several key findings. Carbon pricing without revenue recycling increased income inequality, and the Gini coefficient was 0.59% and 1.88% higher than the benchmark in 2030 and 2040, respectively. When the revenue was recycled via individual income tax returns, the proportional recycling scheme, i.e., all income groups had the same tax return rate, continued to widen the income gap. The progressive recycling scheme, i.e., lower income groups received higher tax return rates, narrowed the income gap by reducing distortions in the economy and enhancing the redistributive effects of individual income taxes. The Gini coefficient was 0.34% and 0.71% lower than the benchmark in 2030 and 2040, respectively. If the central government allocated the carbon revenue to the local governments via general transfer payments, the redistributive effect was magnified, but a pronounced economic distortion widened the income gap. If the tax return rates were categorized by labor groups, the pronounced vertical effect of the redistributive effect benefited income equality most, while the reranking effect weakened that benefit.

An Analysis of Individual Taxpayers’ Behavior on the Use of E-Filing and E-Form in Submitting Annual Tax Return by Implementing a Phenomenological Approach

E-filing and e-form are considered as online tools that may be utilized as an alternative for taxpayers to report their annual tax returns. These two applications are expected to be used as the right solution for taxpayers to carry out their tax obligations during the Covid-19 pandemic. Reporting of the Annual Individual Income Tax Return at Regional Office of Directorate General of Taxes of North Sumatra I in 2021 was found to increase by 16.13% compared to 2020. However, in the preliminary survey results, the taxpayers were found tending to queue at the Tax Service Office to report the Annual Tax Return manually. Referring to this phenomenon, this study was conducted to identify the behavior of individual taxpayers towards the use of e-filing and e-forms in the submission of the Annual Tax Return. This study was classified as a qualitative study with a naturalistic model. This interpretive study was carried out by using a phenomenological approach. 12 Individual Taxpayers were involved in this study as participants, which were determined through criterion sampling technique. The data of this study were collected by means of the natural setting method with observation techniques, in-depth interviews, and literature study. The collected data were then analyzed by using data analysis techniques of phenomenological study according to Creswell with the assistance of NVivo 11 plus software through the stages of analysis, including data input, coding, exploration, visualization, and presentation. The results showed that e-filing and e-form information systems, which tend to have complexities in terms of procedures and various features in data entry in Annual Tax Return reporting, were found to be capable of creating lazy behavior of taxpayers in the submission of the Annual Tax Return. The complexity faced by taxpayers tended to be caused by a complete lack of knowledge of the use of e-filing and e-form information systems. This was caused by the lack of socialization distributed to individual taxpayers by the DGT. Nevertheless, taxpayers were still found to be reporting their Annual Tax Return, out to avoid tax penalties.

Influence of the application of the modern taxing administration system, taxing awareness, and tax sanctions regarding the compliance in yearly tax report for annual individual tax income (a study case on employees of PT. Tritanu Hub’s Indonesia, PT. Samiplast Joyo Mandiri and PT. Armuh Global Management)

<p><em>This research aims to determine the effect of the application of the modern tax administration system, tax awareness and tax sanctions on the compliance of individual taxpayers' annual income tax returns. The independent variable in this research is represented by (1) Application of Modern Tax Administration System, (2) Tax Awareness, (3) Tax Sanctions. This type of research is quantitative research. The population in this research are individual taxpayers who report their annual income tax return. The sampling technique used in this study was purposive sampling technique. The sample is 53 out of 112 taxpayers on employees of PT. Tritanu Hub’s Indonesia, PT. Samiplast Joyo Mandiri and PT. Armuh Global Management. The data analysis technique used in this research is multiple linear regression analysis. Based on the results of this research, it is found that (1) Implementation of Modern Tax Administration System, (2) Tax Awareness, (3) Tax Sanctions simultaneously affect Compliance with Individual Taxpayer Annual Income Tax Reporting Compliance. Partially, it is found that (1) The implementation of the Modern Tax Administration System and (2) Tax Awareness have a significant effect on the Compliance of the Annual Income Tax Return of Individual Taxpayers. The greater the variables (1) Implementation of the Modern Tax Administration System and (2) Tax Awareness will cause a high level of Compliance with Individual Taxpayer Annual Income Tax Reporting. Partially obtained, (3) Tax Sanctions don’t have an effect on the Compliance of the Annual Income Tax Return Report of Individual Taxpayers.</em></p><p><strong><em> </em></strong></p>

Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office

This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Tax sanctions are able to moderate the effect of taxation socialization on the reporting of the annual tax return of individual taxpayers at the Pratama Medan Barat Tax Office. However, it cannot moderate the effect of tax knowledge, tax supervision, taxpayer awareness and quality of tax services on the reporting of individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Keywords: tax knowledge, tax control, tax socialization, tax awareness, tax service quality, tax sanction, individual taxpayers' annual tax return reporting.

Assistance in reporting individual tax returns after the tax incentive policy in the midst of the Covid-19 pandemic

The tax incentive policy in the midst of the Covid-19 pandemic has had an impact on changing the way the year-end tax calculation and annual tax returns are filled out. In fact, many taxpayers do not understand how to calculate and report annual taxes. Therefore, this community service is intended to provide solutions to the difficulties experienced by taxpayers, through assistance in reporting individual tax returns after tax incentive policies. This activity is entitled 'TC Mengabdi'. TC Mengabdi recruits Unisma Faculty of Economics and Business students with certain criteria. TC Serving members are selected and briefed according to the standards of the Directorate General of Taxes, before being given field assignments to provide socialization and education to taxpayers. The TC Serving team is stationed at KPP Batu and the Unisma Tax Center. This activity has served and assisted around 4,000 taxpayers in Malang Raya. Through the TC Serving program, taxpayers are greatly assisted in fulfilling their tax obligations, starting from calculating, paying, and reporting taxes.