Payment Administration Research Articles

Implementasi Saluran Distribusi Pada PT Surya Donasin

Distribution channels play a very important role in the success of a company's marketing. because distribution is the spearhead of the company in marketing products or services. Products reach consumers directly or indirectly through distribution channels. In choosing the most appropriate distribution channel to use, the company must be in accordance with the conditions and objectives of the company. Distribution channels are the core of the company's efforts to distribute goods from producers to consumers. The author's purpose of this study is to find out: 1) Implementation of distribution channels at PT Surya Donasin, 2) What are the obstacles to implementing distribution channels at PT Surya Donasin, 3) Efforts to deal with obstacles to implementing distribution channels at PT Surya Donasin. The results of the review conducted, 1) The distribution channel carried out by PT Surya Donasin uses an intensive distribution channel to obtain a wider market. 2) Constraints in implementing distribution channels, namely, market potential that has not been covered, payment administration that does not match the specified time, lack of human resources and facilities to support the distribution process, procurement of goods that are often out of stock. 3) Efforts to overcome obstacles, namely, the Supervisor makes visits to check each store, checks stores that still have bills that are past the payment time, adds resources and facilities as needed, always maintains inventory so that out of stock does not occur Keywords: distribution channels, implementation, marketing

Development of Digital Technologies in the Procedures of Administration of Public Non-Tax Payments

Relevance. The effectiveness of administration in any of the spheres of legal regulation is determined by the ability of the relevant sphere to adapt to the changing conditions of public relations, allowing it to develop and improve in proportion to the demands formed by the existing living conditions. The permanent development of digital technologies is one of the distinctive features of modernity, which, in turn, requires their timely and effective use in the process of legal regulation. The sphere of administration of public non-tax payments is no exception. The use of various IT technologies in the field of administration of taxes and fees, which has recently become habitual, remains uncharacteristic for the administration of a «parallel tax system», which significantly hinders the systemic development of the relevant sphere of legal regulation.The purpose is a theoretical and legal study of the state of digitalization of the administration of public non-tax payments, the impact of the use of IT technologies on the efficiency of administration.The objectives of this research are a comparative analysis of the use of IT technologies in the administration of public tax and non-tax payments, as well as the development of specific practice-oriented proposals for the introduction of digital government information services in the regulation of the payment of the latter.The methodology of this scientific research is based on the dialectical universal method, and also includes methods of analysis, synthesis, induction, deduction, logical, comparative legal and legal modeling.Results. In the course of this scientific research, a comparative legal analysis of the use of IT technologies in the administration of public tax and non-tax payments was carried out, specific practice-oriented conclusions were formulated to increase the level of digitalization of the administration of public non-tax payments.Conclusion. The level of digitalization of the process of administration of public non-tax payments is significantly lower than the level of digitalization of the process of administration of tax payments, and therefore there is a need to borrow IT technologies used by tax control authorities in the process of administration of payments not included in the Tax Code of the Russian Federation.

Peranan Pemerintah Desa dalam Meningkatkan Penerimaan Pajak Bumi dan Bangunan di Desa Pagaran Lambung III Kabupaten Tapanuli Utara

The low land and building tax receipts in Pagaran Lambung III village need to be strengthened by the role of the village government in this case apparatus and institutional resources. This study aims to identify and describe the role of the village government in increasing land and building tax revenues. Through the role of a good village government and complete village head office facilities, which can support the administration of tax payments, it can increase land and building tax revenue and community participation in Pagaran Lambung III village, which is one of the sources of local revenue (PAD) of North Tapanuli district. The inhibiting factors are the low level of the people's economy, the low level of public tax knowledge and the payment system which is still manual. In solving the problems that occur researchers use the role theory put forward by Ryaas Rasyid. This type of research uses a qualitative approach descriptive method. Data sources were collected based on data collection techniques, namely observation, interviews and documentation. As a reinforcement of this study, it consisted of key informants, main informants and additional informants. The research results obtained are that the role of the village government has not optimally carried out its functions and obligations in providing guidance or direction in solving land and building tax revenue problems that have not reached the tax realization target set by the North Tapanuli district government.

Теоретические, правовые и информационно-технические аспекты деятельности таможенных органов по администрированию таможенных платежей

The article examines the theoretical, legal and informationtechnical aspects of the activities of customs authorities in the administration of customs payments. The dynamics and structure of revenues of the Federal budget of the Russian Federation administered by the customs authorities are analyzed and the factors influencing it are highlighted. Directions for improving the activities of customs authorities in the administration of customs payments are presented.

Sistem Informasi Administrasi Pembayaran SPP Berbasis Website

The web-based Educational Development Contribution (SPP) Payment Administration Information System is a technology solution designed to make it easier to manage the administration of tuition fees within educational institutions. This system adopts a web-based approach to provide easy and transparent access for all stakeholders, including parents or guardians of students, administrative staff, and other related parties. The advantage of this system lies in its ability to carry out online payment transactions via a web platform, making it easier for people parents or guardians of students to pay tuition fees from anywhere and at any time. This system also provides automatic notifications to remind parents or guardians of students regarding payment due dates, reducing the risk of late payments. Data security is the main focus in designing this system. By using effective web security protocols, it is hoped that the implementation of this Web-Based Tuition Fee Administration Information System can bring significant benefits in increasing operational efficiency, transparency and ease of access in managing the administration of tuition fee payments in educational institutions.

TAX TRANSPARENCY AS ESSENTIAL PRECONDITION OF THE MODERN TAX PAYMENT ADMINISTRATION SYSTEM

Introduction. Modern challenges in the field of administration of tax payments have become especially acute for Ukraine in the conditions of the outflow of human capital and the loss of economic potential. Under such conditions, the role of tax transparency is decisive, because during the implementation of the administration process, it is a necessary prerequisite for the implementation of the basic principles of taxation - fairness and certainty. The purpose of this article is to determine the place of tax transparency in the tax payment administration system. Results. The evolutionary aspect of the formation of the definition was studied and the author’s definition of the term “tax transparency” was given. The place of tax transparency in the system of administration of tax payments in the context of the implementation of the administration of tax payments is determined, taking into account potentially possible scenarios of the development of events and actions on the part of taxpayers and tax administrations. The current state of implementation of tax transparency in Ukraine in comparison with other countries is studied. The vector of future necessary transformations of relations between taxpayers and the tax service in Ukraine for the implementation of the strategy of tax transparency is outlined. Conclusions. The dynamics of the development of international taxation, especially in the modern realities of the development of public finances of Ukraine, requires a rethinking of approaches to the process of implementing tax administration. The study of directions for increasing the efficiency of the administration process is the subject of further scientific research through the implementation of tax transparency, in particular, by building a close relationship and trust between taxpayers and the tax service.

Бюджетна складова фінансової безпеки регіону та її оцінювання в умовах війни

The aim of the article is to disclose theoretical and applied approaches to assessing the budgetary component of the financial security of the region. It is proposed to consider the financial security of the region as a state that reflects the financial capacity of the territory to ensure the potential for development by balancing financial resources, taking into account existential risks, threats and dangers. An approach to assessing the budgetary security of the region has been developed on the example of the Lviv region. It is noted that the revenue part was formed at the expense of tax, non-tax revenues, income from capital transactions and official transfers, which consisted of subsidies and subventions. In the structure of tax revenues, the largest share was occupied by taxes on income, profit, rent and payment for the use of water, subsoil, and other natural resources. Non-tax revenues were formed at the expense of own revenues of budgetary institutions and income from property, administration of fees and payments, income from non-commercial economic activities. Transfers in the form of subsidies and subventions came from public administration bodies to the local budget, among which subventions prevailed in targeted areas of use, aimed at supporting the needs of the State functioning under martial law, health care institutions and measures, educational needs, road repairs, etc. It is proved that the independence of budgets is possible only if there are sufficient own revenue sources. From the standpoint of observing the financial security of the region and taking into account international experience, an approach is recommended, according to which the share of own revenues in the budgets of self-government bodies should be at least 40%. It is substantiated that for 2018–2022 most of the expenditures of the regional budget of the Lviv region were directed to the socio-cultural sphere (education, health care, social protection and social security). Further research will be aimed at developing a comprehensive methodology for assessing the financial security of a region in the context of certain components and calculating an integral indicator of its level.

Developing financial infrastructure of rural territorial communities in Ukraine through agribusiness entities' statutory payments to local budgets

The goal of this article is to analyse the legal regulation of administration (calculating and paying) of tax payments made by agribusiness entities which are different in organizational and legal terms to the local budgets of rural territorial communities and to make proposals concerning the possible measures for theoretical and legal and practical improvement, ways and methods of supporting the income part of rural local budgets in Ukraine. The methodological basis the system of philosophical (dialectic), general scientific (formal logic, analysis, and synthesis), and special scientific (historical and legal, comparative and legal, logical and systematic, and systematic and functional) methods. The research results are deemed successful as they have demonstrated that agribusiness entities play a significant role in contributing to local budgets. It has been proposed to grant the status of a local resident to taxpayers engaged in business activities on the territory of a rural community. A characterisation has been given to the composition of income of local budgets (tax base) by looking into the set number of national taxes which are passed to local budgets, local taxes, non-tax payments. The practical value of this research lies in a recommendation to rural self-government bodies to ensure the increase in the size of the tax base in their budgets by creating communal agribusiness entities undertaking production activities that will be making statutory payments to the local budget of rural territorial communities.

ФАКТОРИ ТА ПЕРЕДУМОВИ УДОСКОНАЛЕННЯ СИСТЕМИ АДМІНІСТРУВАННЯ ПОДАТКІВ В КОНТЕКСТІ ЦИФРОВІЗАЦІЇ ТА РОЗВИТКУ ФІНТЕХУ В УКРАЇНІ

The fintech system is a relevant and important component of society's life, as it concerns the use of digital technologies in all business processes, including in the field of taxation. Digital technologies in tax administration contribute to more comfortable and convenient interaction between taxpayers and tax authorities, reducing administrative costs, and increasing the efficiency of tax administration. Various means of digitization, such as electronic tax declarations, online payments, electronic receipts and others, make the process of tax administration more transparent and efficient. The article highlights the factors and prerequisites for the development of the fintech system in tax administration in Ukraine. The article describes the main directions of digitalization of the domestic tax administration system. The peculiarities of the functioning of the taxpayer's electronic office, the online service "Pulse", the chat-bot "Infotax", and the E-excise system are characterized in the article. Perspective directions of digitalization in the field of taxation in Ukraine are defined. This article determined the main advantages and disadvantages of the digitalization of the tax administration system in Ukraine. The reduction of costs for the administration of tax payments and the improvement of the efficiency of the work of tax authorities are the main advantages of the digitalization of tax administration. Significant budget expenditures for the modernization and implementation of digitization projects for the tax administration system are the main disadvantages. The main threat is related to the risk of cyber-attacks on electronic databases and information systems, which can lead to the unauthorized leakage of confidential information about taxpayers and the peculiarities of their economic activities.

Совершенствование механизма реализации полномочий по администрированию доходов лесного хозяйства России

Russia’s forest resources are the country’s natural wealth, which is also in demand beyond its borders. Forest resources are one of the stable sources of revenue for budgets at all levels. At the same time, the realities of modern economic truth and natural and man-made factors constantly make adjustments to the cost and volume parameters and to the very base of potential revenues. The existing mechanism for implementing the powers of administration of forestry revenues does not respond quickly enough to changing circumstances; it is scattered across the regions and poorly integrated into the modern digital system. This requires the development and implementation of new management tools, methods, and approaches, including those implemented as part of public policy, aimed at ensuring the integrated use of forest resources and increasing the level of trust of forest users in the state authorities. The article groups the main problems of applying the revenue accounting mechanism in the industry, proposes options for their solution and directions for improvement, notes the importance of information support for revenue administration, solving problems on automation of procedures for administration of payments from forest use based on the consolidation of efforts of the scientific community and direct implementers represented by public authorities.

International cooperation in the conditions of the NCTS joint transit system : in Ukrainian dimension

The purpose of the study was to determine the main aspects of simplifying conditions and creating prospects for international cooperation in terms of Ukraine's participation in the NCTS joint transit system. Examining the data of the State Customs Service of Ukraine and the State Statistics Service of Ukraine, the intensive work of the subjects of the regime of the joint transit system during the period of NCTS in Ukraine was noted. Confirm the need to simplify the conditions for the international movement of goods, analysis of the growth dynamics of Ukraine's foreign trade. According to the results of the research, it was revealed that by applying the provisions of the Convention, the prevention of fraud with accompanying documents is implemented, the security of international transportation is increased and uniform forms of customs control are recognized by all 36 participating countries. After analyzing the benefits for the subjects of the customs regime, a decrease in the cost of customs procedures was noted; saving time on the duration of customs procedures; unloading checkpoints in queues; acceleration of the flow of trade in the international trade system. The whole model of work in the NCTS system is an innovative approach and needed a lot of work and transformation of the work of both the State Customs Service of Ukraine itself and the regulation of regulatory support. The condition of mandatory financial guarantee and sealing of all movements became the basis for the development of a new mechanism for the implementation of these procedures that meet the requirements of the Convention. The practical application of the processed results is carried out in stages. To date, the implementation of appropriate IT solutions based on MASP-C is already being implemented. Gradually, the technology of administration of customs payments is being improved and the Customs Code of Ukraine is being brought into line with the Customs Code of the EU.

Analysis of the Government's Responsibility for Ensuring Epidemic Related Drugs

China is a national form of payment administration. When the COVID-19 or other public health emergencies occur, the government should assume the responsibility of epidemic-related drug protection, avoiding the negative consequences of such events to the greatest extent. Government is supposed to make full use of and give full play to the government-led, multi-party participation of the epidemic prevention and control model, to ensure that residents have enough medicine.

Development of a Web-Based School Payment Administration Information System Using the Laravel Framework

A school’s payment administration management system is crucial for its well-being because all activities require payment administration to run successfully. The administration department is responsible for managing the payment, including recording payment of Education Development Contribution (SPP) and other contribution fees and generating reports. Unfortunately, these tasks are carried out manually and have not been digitized, resulting in the possibility of erroneous data and a lengthy recording procedure. Accordingly, it necessitates developing a web-based system for school payment administration management to decrease the risk of payment and recording errors. Laravel was utilized as the application’s framework, with PHP as the language. Database management system employed MySQL. Observation, interviews, and system analysis were performed to create a web application. This application could resolve issues, making payment data recapitulation more effective and efficient while reducing the risk of data inaccuracy

СИСТЕМА АДМИНИСТРИРОВАНИЯ СТРАХОВЫХ ВЗНОСОВ В РАМКАХ ПРОШЕДШЕЙ РЕФОРМЫ ВНЕБЮДЖЕТНЫХ ФОНДОВ РОССИИ

This article highlights the main changes in the tax administration of fiscal payments to state extra- budgetary funds that occurred in connection with their unification into one Unified Social Fund. Significant changes that affect insurance premium payers and the transformation of reporting are considered.

The essence and legal nature of the administration of customs payments

The essence and legal nature of the administration of customs payments

Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Periode 2017-2021

Regional tax is one of the important instruments in supporting the receipt of Regional Original Income (PAD). Therefore, every local government is required to provide efforts to optimize the collection of local taxes to the taxpayer concerned. The restaurant tax is one type of local tax that has great potential in contributing to local tax revenues. This study aims to understand and analyze the level of effectiveness and the level of contribution of restaurant tax revenues to Bandung City Original Revenue for the 2017-2021 period. This research method uses quantitative descriptive analysis techniques, so that it can be seen the level of effectiveness and the level of contribution to restaurant tax revenues in the city of Bandung. While the data obtained in the study sourced from secondary data. Based on the results and discussion, it can be concluded that the effectiveness of Bandung City restaurant tax revenue has been very effective since the last five years. This is evidenced by all levels of effectiveness showing results above 100% during the 2017-2021 period. This achievement is inseparable from the strategic potential of the Bandung City area, as well as the strategic efforts of the local government in exploring the potential and improving tax payment administration services. Meanwhile, the contribution of restaurant tax revenue to Bandung City's PAD in the last five years tends to be less contributing to PAD revenue. This is indicated by the percentage value of the contribution rate of less than 15% in each of the 2017-2021 years.

SISTEM INFORMASI ADMINISTRASI PEMBAYARAN SEKOLAH TERINTEGRASI BARCODE READER DENGAN METODE BERORIENTASI OBJEK BERBASIS CLIENT SERVER

Recording financial transactions is an important activity that must be carried out by a business. In accounting, recording financial transactions is a fundamental thing that must be done. With these records, all business financial transactions can be accounted for and brought to the financial statements. Computerized technology using barcodes in payment transactions has the aim of increasing speed, accuracy, and service quality. In carrying out payment administration activities still using the manual system will have an impact on the Administrative officer having difficulty finding data on students who want to pay and the network (LAN) has not been implemented on the computer is also a problem at the research site, because to share data with the treasurer and principal becomes constrained, data can be damaged, lost or misused because its security is not guaranteed.
 In solving these problems, the researchers collected data and facts that existed at the research site, then designed a payment administration information that was in accordance with the needs of the school. In making Administrative Information System Integrated With Barcode Reader, researchers used Microsoft Visual Basic 6.0 programming language, MySQL Server database as data storage media and Subtime Text as tools to create source code. In the preparation of this application using object-oriented methods.

цифровые технологии уплаты таможенных платежей, администрируемые таможенными органами

The paper is devoted to the analysis of the current state of the level of digitalization of customs payments, the administration of which is entrusted to the customs authorities. In particular, this work is devoted to the study of the expediency and effectiveness of administration through digitalization of customs payments. The article discusses the role of digitalization in the administration of customs payments.
 Customs payment systems are one of the significant factors of revenue receipt to the state budget. First of all, this is due to the time of processing customs documents, which the customs authorities are spending their resources on. On the part of customs administration, the system of payment of customs payments affects the level of "convenience" and completeness of payment of various customs payments.
 In this paper, the analysis of the following indicators affecting the turnover of the Russian Federation is carried out: the place of customs payments from the general budget of the Russian Federation, the number of open personal accounts, the number of additional customs payments as a result of the conducted examinations. The analysis showed an increase in the efficiency of administration of customs payments and the level of "convenience" of customs payments.

PENERAPAN E-GOVERNMENT PADA LAYANAN PAJAK KENDARAAN BERMOTOR DI PROVINSI JAWA TENGAH

<p><em><span lang="EN-US">Industrial revolution 4.0 which is famous for the phenomenon of disruption of innovation, in the field of government, demands the implementation of information technology systems in the affairs of organizing government services. Electronic applications in the field of government, commonly referred to as e-Government, to optimize the service of certain tasks and functions. Government Resources Management System (GMRS) of Central Java Province, is an integrated system of government of Central Java Province. One of the implementations of the e-Government application available, is the vehicle tax application service, which is named SAKPOLE. The results of the study concluded that the SAKPOLE application for the administration of motor vehicle tax payments had not been fully utilized by motor vehicle taxpayers in Central Java Province. The SAKPOLE application has no effect on motor vehicle tax revenues in Central Java Province.</span></em></p>

RANCANG BANGUN SISTEM INFORMASI ADMINISTRASI PEMBAYARAN SISWA BERBASIS WEB DI SMK KESEHATAN MANDALA BHAKTI SURAKARTA

Mandala Bhakti Health Vocational School Surakarta is a vocational school that focuses on the health sector and has two majors, namely nursing and pharmacy. The use of computers at the Mandala Bhakti Health Vocational School in Surakarta has begun to be applied to help work in the field of school administration, especially the student payment administration section which serves all student payments including medical tests, tuition fees, practicum, competency tests, re-registration, and registration.However, the administrative process for student payments still takes quite a long time because students must first write a payment slip and wait for a payment receipt from the treasurer which is written manually and the recording process must be done twice, namely per day and class. In addition, the passbooks and receipts that are used by students to see the payments that have been made, are mostly lost and damaged, making students not know what bills to pay. Therefore, it is necessary to have a Student Payment Administration Information System that can speed up the payment process, simplify the reporting process, and grant access rights for students to view payment history and bill payments.This Student Payment Administration Information System was created based on a website using visual studio code software (text editor), MySQL database management system (DBMS), Xampp, and the PHP programming language. Methods of data collection are done using interviews, observation, and literature study. While in its construction, the author uses the RAD (Rapid Application Development) development method which consists of requirements analysis, modeling analysis, modeling design, and construction.Testing the student payment administration information system uses black box testing which shows that the system is functioning properly without any errors. User testing was carried out using a questionnaire which showed the results that for the admin, treasurer, and principal access rights questionnaire the highest score was the 'agree' option with a percentage of 60%, while for the student access rights questionnaire, the highest score was the 'agree' option. with a percentage of 55%. This shows that the student payment administration information system is following the needs of its users