Modern Tax Administration Research Articles

Application of Modern Tax Administration System on The Effectiveness of Tax Reception with Tax Sanctions as Moderating Variables

This study aims to determine the effect of the Application of the Modern Tax Administration System to Effectiveness of Tax Revenues with Tax Sanctions as a Moderating Variable. The location of the study was conducted at KPP Pratama Pondok Aren and so the population in this study was Tax Payer registered at the KPP Pratama Pondok Aren, Jakarta, Indonesia. The research method used was associative research with a quantitative approach carried out using a questionnaire distributed to 100 sample respondents. The sampling technique is random sampling. Data analysis in this study was carried out using Moderated Regression Analysis (MRA) to test the hypothesis significance, namely f test, and t-test. The results of the analysis of the study did not find a positive and significant effect on the variable Implementation of the Modern Tax Administration System, while the Tax Sanction significantly affected the Effectiveness of Tax Revenue variable. From the MRA test results, it is also known that the Tax Sanction is a variable that moderates the relationship between the Application of the Modern Taxation System to Effectiveness of Tax Revenue.

Taxpayer Compliance Model Moderated by Socialization Taxation SMEs in Indonesia

This study aims to examine the effect of tax regulations an accounting comprehension, the application of modern tax administration systems, tax sanctions with the socialization of taxation as a moderating variable towards taxpayer compliance.

The Effect of the Implementation of Modern Tax Administration System on Corporate Taxpayer Compliance in the Kantor Pelayanan Pajak Pratamamedan Barat, Indonesia

The purpose of this study was to examine the effect of modern tax administration systems on corporate taxpayer compliance at the Kantor Pelayanan Pajak Pratama Medan Barat. This study is motivated because the percentage of corporate taxpayer compliance registered at the Kantor Pelayanan Pajak Pratama Medan Barat is still very low from 2014-2017 even though there is an increase in the number of registered taxpayers, but the effectiveness of taxpayer compliance is still very low. The population used in this study was all corporate taxpayers registered at the Kantor Pelayanan Pajak (KPP) Pratama. The research sample was 100 corporate taxpayers with the convenience sampling technique. The data collection method used in this research is using a personal questionnaire (Personally Administered Questionnaires). Data analysis techniques use logistic regression analysis. The results of data analysis indicate that the variables of organizational restructuring, business processes and communication and information technology, human resource management and good governance have a positive and significant effect on taxpayer compliance. This means that if the modern tax administration system is implemented properly at the Kantor Pelayanan Pajak Medan Barat, then the probability of compulsory compliance will be better (increase).

Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pemeriksaan Pajak Dan Kesadaran Masyarakat Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Memiliki UMKM di Kota Jayapura

Abstract The purpose of this study was to determine the effect of the adoption of the Modern Tax Administration System, the Quality of Tax Examination, and Public Awareness of the Taxpayer Compliance of Individuals Who Own SMEs in Jayapura City. Data collection techniques used in this study were questionnaires (questionnaire) with respondents as many as 100 WPOP who have MSMEs in city of Jayapura. Data analysis in this study carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with the help of SPSS 16 statistical software. The results of this study prove that there is a significant influence between the Variables in the Implementation of Modern Tax Administration Systems and the Quality of Tax Examinations. Meanwhile, the Public Awareness variable does not affect the compliance of taxpayers who have MSMEs in city of Jayapura. Keywords: Application of Modern Tax Administration System; Quality of Tax Examination; Public Awareness of Personal Taxpayer Compliance. Abstrak Tujuan penelitian ini untuk mengetahui Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pemeriksaan Pajak dan Kesadaran Masyarakat terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Memiliki UMKM di Kota Jayapura. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Kuesioner (Angket) dengan responden sebanyak 100 WPOP Yang Memiliki UMKM di Kota Jayapura. Analisis data dalam penelitian ini dilakukan secara kuantitatif, dengan menggunakan alat statistik regresi linier berganda (Multiple Linier Regresion) dengan bantuan software statistik SPSS 16. Hasil penelitian ini membuktikan bahwa adanya pengaruh yang signifikan antara Variabel Penerapan Sistem Administrasi Perpajakan Modern dan Kualitas Pemeriksaan Pajak. Sedangkan, Variabel Kesadaran Masyarakat tidak berpengaruh terhadap Kepatuhan Wajib Pajak Yang Memiliki UMKM di Kota Jayapura. Kata kunci: Penerapan Sistem Administrasi Perpajakan Modern; Kualitas Pemeriksaan Pajak; Kesadaran Masyarakat terhadap Kepatuhan Wajib Pajak Orang Pribadi

Pengaruh reformasi administrasi perpajakan terhadap kepatuhan wajib pajak: Studi kasus di KPP Pratama Kedaton Bandar Lampung

Purpose: The purpose of this study is to determine the effect of tax administration reforms on the level of tax compliance. A good tax administration system is a key factor in the successful implementation of tax policies. With the improvement of tax administration, it is expected to encourage taxpayer compliance. Research methodology: The research method used is a quantitative method. The samples in this study were. The data were collected using questionnaires distributed to the sample of 65 corporate taxpayers Results: The results show that the tax administration reform has a positive effect on taxpayer compliance, which means that the tax administration reform can improve taxpayer compliance Limitations: This research was only conducted on one Primary Tax Office so that the sample was small with a total of 65 samples. Contribution: this study has implications for government policies related to tax administration reforms which are very important to facilitate taxpayers in fulfilling their obligations. Keywords: Tax Administration Reform, Tax Administration System Modernization, Modern Tax Administration System, Tax Administration System, Tax Reform, Taxpayer Compliance, Corporate Taxpayer Compliance

Analisis Penerimaan Pengguna E-Filing Menggunakan Model Unified Theory Acceptance and Use of Technology (UTAUT)

E-filing is form of modern tax administration as one of the way to improve community service using the improvement of technologies. E-filing has purposes to give an easy service for individual taxpayer submitting tax return and also to improve the individual taxpayer compliance to report Individual Annual Income Tax Returns. However, e-filing is not used by all individual taxpayers yet. It is shown by the decrease number of compliance level of Annual Income Tax Return report. This research is to acknowledge user acceptance of e-filing using Unified Theory Acceptance and Use of Technology (UTAUT) Model. Research method is using an descriptive quantitative approach with a purposive sampling technique. The sample was used 150 respondents with a survey using a questionnaire. The significant results is shown by the effect of performance expectancy to behavioral intention and behavioral intention to use behavioral. The weak effects is shown by the correlation berween effort expectancy to behavioral intention. Â Keywords: E-Filing; Individual Tax Retur; Individual Taxpayer; UTAUT

Information Matters in Tax Enforcement

Most legal and economics scholars recognize both that the government needs information about taxpayers’ transactions in order to determine whether their reporting is honest, and that third-party reporting helps the government obtain that information. Given governments’ reliance on tax funds, it is risky to think that information or third-party reporting is not needed by tax agencies. However, a recent article by Professor Wei Cui asserts that “modern governments can practice ‘taxation without information.’” Professor Cui’s argument rests on two premises: (1) “giving governments effective access to taxpayer information through third parties does not explain the success of modern tax administration” because, he argues, some important taxes, such as the value added tax (VAT), do not involve information reporting; and (2) modern tax administration succeeds because business firms are “sites of social cooperation under the rule of law,” fostering compliance. As this Article explains, the literature demonstrates that both arguments are mistaken. That is, it shows that third-party information reporting is highly effective, information sharing is used to enforce VATs, and firms are not inherently compliant. In fact, where individuals report on firms, firms’ compliance increases, which supports the intuitive notion that third-party reporting increases tax compliance and that information accordingly matters in tax enforcement.

Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP

This study aims to determine the system of modern tax administration, knowledge, and service quality. Tax facilitator at the East Denpasar Primary Tax Office. The population in this study were all taxpayers registered at the Pratama East Tax Office. The number of samples used in this study were 100 respondents from 76,543 people who were still working at the East Denpasar Pratama Tax Office in 2017. The sample size was calculated based on the formula with incidental sampling technique. Data collection in this study was conducted by questionnaire method. Data analysis techniques that are multiple linear regression analysis. The results of the study show that the modern tax administration system, knowledge, and quality of taxpecting services are positive for the individual taxpayer tax rate.
 Keywords: modern taxation, knowledge, fiscus service, compliance

Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pelayanan Dan Kesadaran Wajib Pajak Pada Kepatuhan WPOP

The purpose of this study was to determine the effect of the application of a modern tax administration system, service quality, and taxpayer awareness on individual taxpayer compliance (WPOP). This research was conducted at KPP Pratama Denpasar Timur. The data analysis technique used is multiple linear regression. Based on the results of the analysis obtained a modern tax administration system, service quality, and awareness of taxpayers have a positive and significant effect on WPOP compliance. This shows that if the tax administration system is implemented well, it will tend to increase compliance with WPOP reporting. Service quality also has a positive effect on WPOP compliance, this proves that the better the quality of services provided will make the taxpayer more compliant in fulfilling his obligations.
 Keywords: modern tax administration system, service quality, and taxpayer awareness

Determinant Tax Compliance by Tax Fiscus Perception

Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing tax compliance. However, the target of tax revenue is still not realized in accordance with the planning that has been done.Thus the study aims to determine the effect of the Automatic Exchange of Information system, the modern tax administration system, and the tax audits of tax compliance. The object examined in this study is Tax Office in the area of Soloraya. This type of research is quantitative research. The population in this study is a tax employee who is in the position of account representative (AR) and functional examiner in the Tax Office in the Soloraya. The sample of this study was selected using a simple random sampling technique and obtained 75 respondents. This study uses primary data obtained from questionnaires that have been filled by respondents. The results of the study indicate that the Automatic Exchange of Information System and tax audit have an effect on tax compliance, while the modern tax administration system has no effect on tax compliance .

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KOMPETENSI PEGAWAI PAJAK TERHADAP KEPUASAN WAJIB PAJAK

Taxpayer satisfaction is very important in forming a positive view of the tax authorities. Starting with satisfaction, the taxpeyer does not feel aggrieved when paying taxes. It is also expected that with this satisfaction, the taxpayer will voluntarity pay taxes. The purpose of this study is to register the tax administration system and the tax competency of tax operators on the manado pratama tax service office. This study uses a quantitative approach, collection methods data is carried out through questionnaires. The sample of this study was 100 respondents, which was accidental sampling. Data analysis using statistical tech niques such as vallyditi test, reliability test for questionnaire. Besides the classic assumption test, multiple linear regression, determination coefficient for proof of hypothesis. The results show that the modernization of tax administration systems and the competence of tax employees simultaneously have a significant effect on taxpayer satisfaction. Partially from the results of tasting the test of modernization of the tax administration system and the competence of tax employees have a significant effect on taxpayaer satisfaction. The results of this study suggest that employees and all parties related to the tax service office manado tax service office must pay attention to the factors of the modern tax administration system and tax employees competence. Quality services from tax employees can make taxes feel comfortable and satisfied to fulfill their obligations to pay taxes.Keywords : Modenization of tax administration system, tax employee competence, taxpayer satisfaction.

КОМПЛАЕНС И СЕРВИСНОСТЬ СИСТЕМЫ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ РОССИЙСКОЙ ФЕДЕРАЦИИ

The tax system is a powerful economic regulator of income distribution. It is necessary to observe a balance between the state interests related to the provision of tax revenues to the budget and the interests of economic entities, guaranteeing them indirect financial support in the form of tax preferences aimed at developing business and production. The development of the economy in recent years has stated its high dependence on geopolitical factors, which significantly influenced the need to revise the structure and specifics of the income distribution to the budget system. Gradually, the focus shifted towards formation of income through non-oil sources. Some contribution to the provision of revenues to the budget system has recently been relegated to the tax administration system. Understanding conceptual directions of studying the tax administration confirms the debatable nature of this issue and allows to consider tax administration an important lever for managing the tax process based on the introduction and application of modern advanced technologies, aimed at achieving the objectives and goals of state tax policy and ensuring the collection of taxes in the Russian budget system. The modern tax administration system is characterized by high efficiency which is expressed in expanding the interaction with taxpayers This contributes to establishing partnerships between the participants in the tax process. The execution of the tax administration mechanism is carried out through implementation of technological and organizational-management measures. Despite the results achieved in tax administration, there are directions for its further development: expanding the criteria for participants in tax monitoring, reducing the period of cameral tax verification of the declaration, and increasing the tax culture of taxpayers.

Pengaruh Kesadaran Wajib Pajak, Pengetahuan, Sistem Adminitrasi Perpajakan Modern, dan Sanski Pajak Terhadap Kepatuhan Perpajakan Pada Kantor Pelayanan Pajak Madya Makassar

This study aims: (1) To analyze the effect of taxpayer awareness on taxpayer compliance at Makassar Middle KPP. (2) Analyzing the effect of taxation knowledge on taxpayer compliance at Makassar Middle KPP. (3) Analyzing the effect of the modern tax administration system on taxpayer compliance at Makassar Middle KPP. (4) Analyze the effect of tax sanctions on taxpayer compliance at Makassar Middle KPP. The variables used in this study are taxpayer awareness (X1), taxation knowledge (X2), modern tax administration system (X3), tax sanction (X4), taxpayer compliance (Y). Research conducted by looking at taxpayer compliance from aspects of legal entity, type of business and length of establishment of business. The sample technique used with purposive sampling so that 92 samples of taxpayers were obtained. Data testing method uses multiple regression analysis with the help of SPSS version 22.00. Based on the results of testing the data obtained that the awareness of taxpayers, knowledge of taxation, tax administration system and tax sanctions have a positive and significant effect on taxpayer compliance at Makassar Middle KPP.

REBALANCING IN CHINA: FISCAL POLICIES FOR SUSTAINABLE GROWTH

The 1993/1994 reforms in China created the fiscal space for public investment and rapid growth, based on modern tax instruments (VAT) and administration by offsetting local gainers and losers though the transfer system — and allocation of funds for investment in coastal hubs. Current challenges of congestion, pollution, and growing inequality require the design and financing for new sustainable growth hubs. This will involve an interface between local, national and cross border investments in connectivity under the One Belt One Road Initiative, together with new options for subnational (local) own-taxes, transfers, service delivery and strengthened governance mechanisms to monitor and manage liabilities, including PPPs.

TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE

The purpose of this research is to know the influence of the consciousness of tax, the tax administration system and modern taxation sanctions against taxpayer compliance. The sample used in this study the taxpayer in the city of Surakarta. The technique of sampling is done using a purposive sampling of the dwarf. The sample of respondents in the study were 40 tax payers. Methods of analysis used was multiple linear regression analysis. Results of the study the feasibility test model (F test) shows that the independent variable (the awareness of tax, the tax administration of the modern sisem and tax penalties) influential and significantly to the dependent variables (compliance with tax payers). The results of the research hypothesis test (test t) indicates that the variable tax consciousness and modern tax administration system and significant effect against taxpayer compliance, while variable tax sanctions had no effect and no significant against taxpayer compliance.

ANALISIS PENERAPAN E-FILLING SEBAGAI UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK BADAN DALAM PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK BADAN DI KPP PRATAMA PANDEGLANG

In realizing modern tax administration system that the government provide an application that can be used for charging the taxpayer, reporting notification letter (SPT) is precise, fast, and secure. The purpose of this study was to analyze the implementation of e- filing as an effort to increase tax compliance in the delivery of a notice (SPT) Annual taxpayer on STO Pandeglang.This study used a qualitative approach, by conducting a case study. by analyzing and understanding the issues related to tax compliance in the submission of their annual tax return taxpayer, analyze, investigate, and determine conclusions. Results of research showed there are some findings that an increase in the delivery of a notice (SPT) in 2015 and increased taxpayer compliance rate in 2015. It can be concluded that the implementation of e-filing can improve taxpayer compliance in the submission of annual returns taxpayers in KPP PRATAMA PANDEGLANG.

ANALISIS SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP EFEKTIVITAS PELAKSANAAN PEMERIKSAAN FUNGSIONAL DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK: (Studi Kasus pada KPP Pratama Bireuen)

This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.

Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example

Blockchain is coming to tax administration and will cause fundamental change. This article considers the potential for blockchain technology as it applies to the introduction of a value added tax in the Gulf Cooperation Council. Blockchain technology disrupts centralized ledgers. Blockchain improves efficiency, security and transparency. Perhaps no centralized ledger system presents more challenges than that of the modern tax administration. The central data storage system of a modern tax authority contains all return, payment, and audit activity for all taxpayers arranged tax-by-tax for three years or longer periods of time. It is likely that blockchain will come first to jurisdictions like the GCC, where there is no pre-existing tax system to be “disrupted.” This is the familiar technological “leap-frog” effect where jurisdictions without an established infrastructure in place can quickly move to new technologies without needing to pass through the entire development process. This is a common occurrence in African economies. For those who are attentive to the coming blockchain disruption there are some precursor developments already visible. In the restaurant sector, Quebec mandates encryption of transaction data, requires the monthly submission of a digital summary report, performs AI-base risk analysis on the aggregate data streams to identify fraud patterns, and completes most audits remotely. Rwanda has gone further. It implemented a DICE compliance regime for all businesses, and requires full transactional data transmission daily (not just summary reports submitted monthly). Rwanda performs the same AI-based risk analysis for fraud detection. In addition, Rwanda appears ready to adopt a cross-border DICE system with neighboring Tanzania.

PENGARUH PEMANFAATAN TEKNOLOGI DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

This research aims to analyze the impact of the utilization of technology and modernization of tax administration system on personal taxpayers compliance. Independent variables in this research are the modern tax administration system, government regulations that support the utilization of information technology, modernizing the organizational structure, modernizing the organizational strategy, improvement of human resources, good governance and whistleblowing system, while the dependent variable is the compliance of personal taxpayers. This research uses primary data, by giving questionnaires to respondents by online to personal taxpayers and filled by 180 respondents. Sampling method in this research uses convenience sampling method. Data analysis using multiple linear regression analysis. Partially, the results of the analysis and hypothesis shows that variable the modern tax administration system, modernizing the organizational strategy, good governance and whistleblowing system has significant impact on personal taxpayer compliance, while others variables are: government regulations, modernizing the organizational structure, and also improvement of human resources didn’t have impact on personal taxpayers compliance.

Развитие налогового администрирования на современном этапе

Развитие налогового администрирования на современном этапе