Mandatory Contributions Research Articles

Experience of Reforms to the State Social Insurance in the Republic of Latvia after Restoring the Independence of the State de facto

The article is dedicated to an overview of the reforms to the state social insurance law and criticism of some aspects in the reforms carried out in the Republic of Latvia after the restoration of independence de facto in 1990–1991, analysing the rights and obligations of the State, the employer and the employee in the area of social insurance. On the basis of research outcomes, the author concludes that the Soviet understanding of the social insurance law was soon dispensed with. However, it is debatable whether the reforms of social insurance have been successful enough. Although the social insurance contributions are paid in the amount of at least “the minimum amount of the object of mandatory contributions”, it is not clear whether, if an insured case sets in, the disbursed benefit ensures a life that is worthy of human dignity because the subsistence minimum has not been calculated in Latvia. Moreover, not all socially insured persons have all forms of social insurance. Hence, reforms in the area of social insurance cannot be regarded as being completed.

Employment of Zakat Funds in Islam: A Jurisprudential Study

Zakat is mandatory contribution in Islam. It is the command (Pherman) of Allah revealed in holy interaction/discourse of Prophet Mohammad (PBUH) with Allah. Islam stands for social and economic solidarity among the followers of Islam. It seeks to provide the basic needs of the individual out of the Zakat contribution pool. For this study, the aim is to discuss the noble and holy idea of employing zakat funds. The employment of Zakat funds are permissible in certain forms and prohibited in some. This distinction is made from the perspective of Islamic jurisprudence. The study proceeded with this aim and reached the following results: (i) the employment of zakat funds is undoubtedly meant for helping the poor, disabled, destitute, and sick or orphaned individuals. (ii) Zakat has five forms in which Zakat funds are deployed/dispensed; (iii) Zakat funds take the form of investment; (iv) Zakat funds are meant to be spent in public interests; (v) Zakat funds are converted into endowments. The forms of spending (iii) and (v) are prohibited by some jurists. They contend that the permissible forms of fund-employment are: (a) providing a vocational tool (felicitation giving equipment such as tools, instruments or other things) to the needy; (b) establishing projects that benefit the poor as a privileged group/class. The study makes recommendation that Zakat controlling institutions should take care of employment of Zakat resources-pool/reservoir in providing jobs to the unemployed poor and others eligible as per Islamic philosophy and the provision of vocational tools, instruments or equipment so that the eligible poor skilled individuals are able to work more efficiently to earn their livelihood.

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Name Transfer Duty on Taxpayer Compliance in the City of Banjararu, South Kalimantan

Tax is a mandatory contribution that applies to every tax on tax objects and the proceeds received from the tax are handed over to the government. In essence, national development in a country is carried out by the community together with the government. The aim of this research is to determine the effect of reduced motor vehicle tax and exemption from transfer of title fees on taxpayer compliance. This research uses quantitative research based more on data that can be calculated to produce a solid quantitative assessment. With measurement using a Likert Scale. The samples in this research were 100 motor vehicle tax payers. This research questionnaire was tested using validity and reliability tests. Hypothesis testing data analysis uses multiple linear regression. Based on the results of hypothesis testing, it can be concluded that tax whitening has a positive and significant effect on taxpayer compliance. Exemption from transfer of name fees has a positive and significant effect on taxpayer compliance. And simultaneously, the variables of taxpayer whitening and exemption from transfer of name fees have a positive and significant effect on taxpayer compliance. This program can support the Banjarbaru city government to maximize revenue in the tax sector. For further research, you can use other variables in research on taxpayer compliance because in this study it only had a small effect of 41.2%, the remaining 58.8% was influenced by other variables.

Kupas Tuntas Peraturan Pajak Terbaru PPh Pasal 21

Tax is a mandatory contribution paid by taxpayers to the state. The PPh Article 21 e-seminar is one method to provide education and socialization to the public regarding taxes, especially PPh Article 21. Through this e-seminar, it is hoped that public understanding of tax regulations can increase, so that compliance in reporting and paying taxes also increases. However, there are several challenges in implementing the e-seminar, such as limited human resources, access to technology, and digital literacy in the community. However, e-seminar has the advantage of easy access, time flexibility, and the use of attractive technology. By overcoming various challenges and maximizing the advantages it has, e-seminar has the potential to be an effective method to increase public tax awareness and compliance.

Teori Atribusi: Memahami Hubungan Kualitas Layanan, Pemahaman Perpajakan, Implementasi Sanksi dan Kepatuhan Pajak

Tax is a mandatory contribution made by citizens to the government in accordance with the provisions of the law, which is the largest source of income for the state. However, in Indonesia, there are still problems in tax activities, including low tax ratios and low levels of tax compliance. This research aims to investigate the influence of service quality, understanding of taxation, and implementation of sanctions on tax compliance in West Kalimantan Province. The research method used is quantitative with a multiple linear regression analysis approach using the help of the IBM SPSS program in processing the data. Primary data was collected through questionnaires distributed to people who have a Taxpayer Identification Number (NPWP) and regularly report Tax Returns (SPT) to the tax authority. The research results show that service quality does not have a significant effect on tax compliance, while understanding taxation and implementation of sanctions significantly influence tax compliance. The level of tax compliance can be increased by improving service quality, understanding of taxation, and the effectiveness of implementing sanctions. These findings provide valuable insights for tax authorities in improving tax compliance and increasing overall tax revenue.

Pengaruh Self Assessment System dan Kualitas Pelayanan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi

Taxes are mandatory contributions of every citizen who is able to fulfill their obligations to the state, based on tax laws in Indonesia, tax payments use a self-assessment system, namely calculating, paying, and reporting taxes themselves. The purpose of this study is to analyze the effect of the self-assessment system on the level of compliance of individual taxpayers; analyze the effect of the quality of tax services on the level of compliance of individual taxpayers; and analyze the effect of the self-assessment system and the quality of tax services on the level of compliance of individual taxpayers at the Jember Pratama Tax Service Office simultaneously. The research method used in this study is quantitative research. The sample taken was 92 employees. While the data analysis is in the form of inferential statistics with the help of the SPSS version 23 program. The results of the study indicate that the self-assessment system partially has a significant effect on the level of compliance of individual taxpayers with a significance value of 0.000. While the quality of tax services partially does not have a significant effect on the level of compliance of individual taxpayers. Based on the determination coefficient test, R2 was obtained as 0.840, which means that simultaneously the influence of the self-assessment system and the quality of tax services have an effect on the level of compliance of individual taxpayers at the Jember tax service office by 84% and the rest is influenced by other variables not discussed in this study.

Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate

Taxes are mandatory contributions to the State owed by individuals or entities that are coercive by law, by not receiving direct compensation and used for the benefit of the State for the greatest possible prosperity of the people. This study aims to analyze the influence of understanding of taxation, awareness of tax payers, and tax sanctions on taxpayer compliance in paying land and building taxes in Pulau Batang Dua sub-district, Ternate city, North Maluku Province. Researchers used a quantitative descriptive technique. The data used in the form of primary data using a questionnaire. The statistical method used is multiple regression analysis. The test results show that partially understanding of taxation has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax sanctions have a significant effect on taxpayer compliance, and simultaneously understanding of taxation, taxpayer awareness, and sanctions taxes have a significant effect on taxpayer compliance.

Pengaruh Transfer Pricing, Pajak Tangguhan Dan Pinjaman Antar Perusahaan Afiliasi Terhadap Tax Avoidance

Tax is a mandatory contribution to society, both individual taxpayers and corporate taxpayers to the state. However, taxpayers and business entities often look for ways to reduce the tax burden they have to pay. This is because Indonesia uses a self-assessment system which allows people to cheat in calculating their tax burden. This act of fraud is called tax avoidance. In the practice of tax avoidance there are several types of tricks, some of which are transfer pricing, deferred tax, and loans between affiliated companies. This research aims to determine the extent to which variables namely transfer pricing, deferred tax and loans between affiliated companies influence tax avoidance practices in Indonesia. From the results of several tests carried out in this research, it is stated that transfer pricing and loans between affiliated companies do not have a significant effect on tax avoidance. On the other hand, deferred tax has a significant positive effect on tax avoidance.

The Existence of Tax Courts in Indonesia From the Colonial Era, Independence, to Reformation

The source of the State Budget is Taxes. Tax is a mandatory contribution that is coercive because it is regulated by law. One of the tax collection systems is self-assessment, where taxpayers are given the freedom to pay and report their taxes independently, the fiscal officer supervises and checks the tax returns reported by taxpayers every year. This difference in opinion on the results of the examination between taxpayers and tax officers is what raises the problem of tax disputes. The problem of tax disputes has existed from the Dutch colonial era to the present. The Tax Court is the body that decides tax dispute cases, the name and duties of the tax court have changed from time to time and with the decision number 26/PUU-XXI/2023 concerning the Tax Court. The authority of the tax court changed to the full authority of the Supreme Court. This article concludes that the Tax Court developed over time, and along with tax reform the Tax Court also underwent reform with the transfer of organizational, administrative, and financial coaching authority to the Supreme Court (MA). With this transfer of authority, it is hoped that the Tax Court can decide tax dispute cases fairly and have legal certainty for the parties to the dispute.

The Threat Of Tax Avoidance By Multinational Companies Through Profit Shifting

Tax is a mandatory contribution that taxpayers must submit to the state in accordance with the provisions of the law. However, in reality, tax avoidance by multinational companies through profit shifting has resulted in Indonesia losing tax revenue every year. Based on this, the discussion in this study is the causes of the threat of tax avoidance by multinational companies through profit shifting. This research also discusses intelligence strategies in facing the threat of tax avoidance. The method used is qualitative with data sourced from interviews and literature studies. The analysis used is Creswell analysis processed through the Nvivo application. This research also uses data source triangulation to examine data validity. Based on the research results, the causes of this threat are the intention and ability to jeopardize tax revenue. Intelligence strategies in facing this threat are a combination of intelligence objectives, intelligence methods, and intelligence resources. Intelligence objectives include state revenue, tax compliance, and Data-Based Organizations. Intelligence methods include Business Intelligence (BI), Compliance Risk Management (CRM), and data analysis. Intelligence resources include cooperation and data and information.

ЦІННІСНІ ОРІЄНТИРИ ВІЙСЬКОВО-ПАТРІОТИЧНОГО ВИХОВАННЯ СТУДЕНТСЬКОЇ МОЛОДІ В УМОВАХ СУЧАСНОГО РЕФОРМУВАННЯ ВИЩОЇ ШКОЛИ

The article focuses attention on the importance of prioritizing militarypatriotic education of student youth in higher schools of Ukraine in the conditions of today's realities (war with the Russian Federation). It is emphasized that military- patriotic education is an integral part of patriotic education. It is noted that the organization of military-patriotic education should be aimed at making student youth aware of the significance and importance in their lives of striving to protect their country; formation of psycho-physical and moral-spiritual readiness for service in the army; understanding the values of this important aspect of their life for themselves, their families and the country on the whole. Modern youth should feel the need to protect their country on all fronts, starting directly from the front line and ending with professional, competent, qualified and competent help in the reconstruction of Ukraine. The desire of student youth to join these undoubtedly historic and significant moments of the life of Ukraine will testify to their awareness of civic duty, courage, understanding of the life values, freedom and development; wishes for constructive and positive changes; overcoming those obstacles that prevent the country from flourishing. It is noted that the values of democracy, as shown by professional pedagogical experience, cannot be considered and realized without students' understanding of their own mandatory contribution to the protection and preservation of their state. Emphasis is placed on priority forms and methods of military-patriotic education of student youth. It is emphasized that the military-patriotic aspect of educational activities focuses on: the need of young people to protect those values that are dearest to them; overcoming any manifestations of self-doubt; positive changes in your environment; motivation to make responsible decisions; understanding and feeling like a person who wants and can protect himself, his family and country. Summarizes the importance and priority in the modern higher education of Ukraine: the military-patriotic direction of education of student youth; young people's understanding of the country's values, its protection and independence; students' understanding and solving of social and moral problems in the context of society's challenges; formation of moral thinking, moral maturity and moral self-improvement; recognition of moral provocateurs and false values. It is noted that the democratic values chosen and defended by Ukrainians are confirmed by their desire for a civilizational choice for society, the state and the development of their children, which is an absolute priority in modelling the system of the educational process of modern higher schools of Ukraine.

Climate Change Loss and Damage: A Case for Mandatory Cooperation and Contribution under the United Nations Convention of the Law of the Sea (UNCLOS)

Climate Change Loss and Damage: A Case for Mandatory Cooperation and Contribution under the United Nations Convention of the Law of the Sea (UNCLOS)

Pengaruh Pengendalian Internal, Investasi Aktiva Tetap, dan Beban Pajak Tangguhan Terhadap Indikasi Penghindaran Pajak dengan Komite Audit sebagai Pemoderasi

Audit committee size is used as a moderating variable in this study to see how deferred tax expense affects indications of tax avoidance after being moderated and to see the effect of internal control, investment in fixed assets, and deferred tax expense affecting indications of tax avoidance before being moderated. Tax is a mandatory contribution that must be given to the state. This study used 100 observational samples from 20 energy sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Panel data regression analysis and moderation regression were used as analytical methods in this study. The findings show that the indicator of tax avoidance is simultaneously influenced by internal control variables, fixed asset investment, and deferred tax expenses. The fixed asset investment variable has a negative impact on indications of tax avoidance. However, indications of tax avoidance are not affected by internal control variables and deferred tax expense. In addition, deferred tax expense for indications of tax avoidance is not affected by the size of the audit committee.

Analysis of Motor Vehicle Taxpayer Compliance at UPTD-PPD SAMSAT Tomohon

Tax is mandatory contribution of the people to the state that is coercive and cannot be directly rewarded for services. Taxes serve as a source of funds for the government to finance its expenses. Tax compliance is one of the supports that can increase local original revenue. The purpose of this study is to determine the compliance of motor vehicle taxpayers in UPTD-PPD SAMSAT Tomohon. This study used qualitative research methods. Data collection was carried out through direct field observation. The resulta showed that in fulfilling their tax obligations, taxpayers must meet the specified conditions, namely understanding the provisions of motor vehicle tax laws and regulations, filling out forms completely and clearly, calculating taxes owed correctly, paying taxes owed on time, not having tax arrears, never being convicted of committing criminal acts in the field of taxation. However, in carrying out its tax obligations, there are factors that affect taxpayer compliance including taxpayer awareness, econokic factors, bust work and service quality. To improve taxpayer compliance, the government has made various efforts including innovating and improving the administrative system, adding service advertisements and socializing programs to build public awareness.

Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan WPOP

Taxes are mandatory contributions from the people as taxpayers to the state treasury based on established law. 79% of state revenue comes from taxes and is included in the state budget. Which is with the intention to spend on public needs. This research is aim to to test whether there is an effect of Tax Socialization, Quality of Fiscal Services and Tax Sanction on WPOP compliance. This study has a population 75,350 Individual Taxpayer Registered at KPP Pratama South Batam. Sampling used simple random sampling method and obtained a sample of 111. The data source was primary data through distributed questionnaires. The data analysis technique used to conduct this research was multiple linear regression analysis. However, because there is heteroskedasticity, the researcher uses Parameter Estimates with Robust Standard Errors as a benchmark in determining significance Based on the tests conducted in this study, it was concluded through the T test and F test that Tax Socialization has no effect on Individual Taxpayer Compliance, Fiscal Service Quality has no effect on Individual Taxpayer Compliance. And also Tax Sanctions have a positive significant effect on Individual Taxpayer Compliance. Meanwhile, the coefficient of determination shows that Individual Taxpayer Compliance is influenced by an independent variable of 41,7%. While the remaining 58,3% is influenced by other independent variables that not tested in this study.

GROWING OLD IN CHINA: SYSTEMATIC REVIEW OF LONG-TERM CARE INSURANCE PILOT STUDIES

Abstract Between 1970 and 2020, there was a three-fold increase in China’s ≥65 population, compared to less than a doubling in UK. This rapid-ageing demographic has led to a rise in age-related disabilities. At the same time, internal migration and declining fertility have shaken traditional models of care. An important policy response is to pilot differing long-term care insurance (LTCI) systems, with the aim of establishing equitable care for all. Strengths and limitations of the first set of pilot studies have been identified. In 2020, a second set of 34 pilot studies was introduced. Following PRISMA guidelines, we undertook a systematic review of literature published since introduction of the second pilot phase, to answer the question: ‘what are the key challenges to China achieving an equitable nationwide long-term care system for older people?’. Records were eligible for inclusion if published between June 2020 and June 2022 in Mandarin or English. 42 studies (n=16 Mandarin) were included. Four themes emerged: poor quality of service provision, widespread preference for family care, inequitable distribution of cost burden, and varying LTCI eligibility. Key recommendations included increasing salaries to attract and retain staff, mandatory financial contributions from employees and a unified standard of disability with regular assessment. Strengthening support for family caregivers and improving smart care capacity can support preferences to age at home. Our systematic review highlighted significant challenges in provision of equitable care which suits preferences of its users. China’s LTCI pilots will provide useful lessons for other middle-income countries with rapidly ageing populations.

ESG, Public Pensions, and Compelled Speech

Investing based on Environmental, Social, and Governance (“ESG”) principles has dramatically increased in recent years. Many institutional investors— including public pension funds funded by mandatory contributions from government employees—now incorporate ESG principles into their investment and engagement strategies even though certain aspects of ESG, such as investing to reduce carbon emissions, are politically controversial. Over this same period, courts have reaffirmed that the First Amendment protects individuals from being compelled to associate with or to subsidize the speech of third parties. Indeed, applying this compelled speech doctrine, the Supreme Court recently overruled a forty-year-old precedent that allowed states to force nonunion members to contribute to public unions engaged in collective bargaining on their behalf.
 This Article provides the first in-depth discussion of how the Court’s compelled speech doctrine might apply both in the wake of the Supreme Court’s landmark decision in Janus v. AFSCME and in light of the dramatic rise of ESG investing. In doing so, it explains how the Supreme Court’s post-Janus compelled speech doctrine will likely render state mandates requiring employees to contribute to public pension funds that invest according to ESG principles unconstitutional. And this Article also identifies two potentially serious consequences of the unconstitutionality of such mandates that current scholarship does not address. First, application of the compelled speech doctrine to public pensions may cause state and local governments significant financial distress, given that state employees might be able to withdraw all contributions (not just future contributions) to the public pension funds even as many of those funds are substantially underfunded. Second, extending the compelled speech doctrine to ESG investing might further hamper efforts to increase retirement savings among those least likely to save for retirement by precluding auto-enrollment of employees in retirement programs that invest according to ESG principles. Finally, this Article sketches some possible approaches to addressing these issues before concluding.

THE ROLE OF TAX KNOWLEDGE AS A MODERATION IN THE RELATIONSHIP OF TAX SANCTIONS, TAX AUDIT, AND TAX AMNESTY TOWARDS CORPORATE TAX COMPLIANCE

Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures in Article 1 Paragraph 1 it states that tax is a mandatory contribution to the state owed by individuals or entities that are coercive under the law, by not getting compensation directly and used for the needs of the state for the greatest prosperity of the people. Therefore, taxpayer compliance in submitting reports and paying their tax obligations is highly expected to increase state revenues from taxes. This research was conducted to determine the effect of tax sanctions, tax audits and tax amnesty on corporate tax compliance in the South Nias Regency with tax knowledge as a moderating variable. Determination of the sample in the study was carried out using the random sampling method, with the number of samples used in the study as many as 60 business entities in South Nias Regency which were registered through the Gunungsitoli KP2KP. The results of the path coefficient test show that tax sanctions and tax audits do not affect tax compliance. Tax sanctions do not have a significant effect on corporate taxpayer compliance in South Nias Regency because the level of taxpayer compliance in South Nias Regency registered at KP2KP Gunungsitoli is increasing due to public awareness of the importance of taxes to help increase state revenue and will have an impact on the improvement and development of infrastructure that will be enjoyed again by the community. Tax audits that have no effect on tax compliance are due to the better tax awareness of the community in South Nias Regency so that community compliance to fulfill their tax obligations has been carried out voluntarily. Tax amnesty has a significant effect on corporate tax compliance in South Nias Regency. The policy of implementing tax amnesty is very good to provide opportunities for taxpayers who have long hidden their assets and deliberately not reporting their tax obligations due to the fines that will be paid as a result of these violations. Tax knowledge is not able to moderate the relationship between tax sanctions, tax audits, and tax amnesty on tax compliance. The increasing level of corporate tax compliance in South Nias Regency in an action taken by taxpayers voluntarily due to awareness that arises within themselves to fulfill their tax obligations. Tax knowledge of taxpayers does not play a role or weaken the relationship between tax audits on tax compliance in South Nias Regency. Apart from being caused by ineffective tax audits carried out by tax auditors, it also caused by good tax awareness of corporate taxpayers in South Nias Regency so that taxpayers carry out their tax obligations based on the tax provisions enacted. The increased compliance of corporate taxpayers is influenced by the tax amnesty policy implemented by the Directorate General of Taxes.

THE DYNAMICS OF THE COLLECTION OF THE MANDATORY STATE PENSION FUND CONTRIBUTION (WITH THE EXAMPLE OF THE FORMATION OF JUDICIAL PRACTICE)

The subject of the study is the conceptual, theoretical, methodological and applied provisions of mandatory state pension insurance in Ukraine through the lens of its regulatory framework and judicial application. Methodology. General scientific methods were used in the research process. The method of comparison was used to generalise the judicial approaches of different levels of courts to the main dominants of law enforcement regarding the payment of state pension insurance contributions. Analysis was used to determine the quantitative and qualitative parameters of current and previous legislation and court practice. Synthesis was used to determine the main features of court practice. The historical-legal method was used for the purpose of researching the historical retrospective of the development of legislation and judicial practice on the given problem. The aim of the article is to analyse the past and current judicial practice regarding the application of exemptions from mandatory state pension insurance contributions in Ukraine, comparing the approaches to the regulatory framework before and after the normative reform of the relevant institution. The results of the study have shown that in order to ensure the effectiveness of the benefit from the payment of the mandatory state pension insurance contribution, it is necessary to transform the current judicial practice and change its vector from a pro-fiscal orientation to the creation of foundations for ensuring the legal rights and interests of private individuals. Conclusion. The recent case law of the Supreme Court regarding the application of the relevant exemption for first-time home purchases is not consistent. In fact, the burden of proof for the first-time purchase of housing is placed solely on the private individual, while the state itself has access to the necessary data to establish the priority of the purchase of housing. Furthermore, the very possibility of refunding funds paid in error (without justification) by a person entitled to the exemption is disputed. In summary, the highest court in the system of general jurisdiction has taken a purely fiscal position on this issue. As for the legal innovations in the regulation of the payment of the mandatory state pension insurance contribution, they are of a somewhat inconsistent nature. In practice, there is an attempt to place the burden of proof for the initial acquisition of a dwelling on the parties to civil legal relations, i.e. the person who acquires the dwelling and the notary who formalises such a legal transaction, despite the fact that the state also has effective mechanisms for establishing the existence of relevant legal facts. As a result, the effective mechanism for the implementation of the exemption under consideration is reduced.

Settlement of Tax Disputes Through the Application of the Principle of Equity

Tax is a mandatory financial contribution or obligation where individuals are required to allocate a portion of their wealth or income to the government. This process allows the government to access some of society's financial resources for the benefit of the country as a whole. In tax collection, the basic principle of equality is applied. This principle underlines that taxation must be applied impartially, without discrimination. People in similar circumstances should face the same tax rates, and there should be no deviation from applicable laws in tax collection. Fulfillment of this principle guarantees a tax system that prioritizes justice, and all forms of tax collection are carried out in accordance with legal limits, thus providing legal certainty for taxpayers. The research method used is a normative juridical approach, and the data collected in this research is secondary data.