Tax Regulations Research Articles

Juridical Review of The Amount of Administrative Sanctions in the Form of Interest and Interest Rewards PP No 35 of 2023

This research is motivated by the tax collection system in Indonesia using the Self Assessment System. The Self Assessment System is a tax collection system in which the government gives full trust to taxpayers to calculate, deposit and report their own tax obligations. Taxpayers are considered capable of calculating taxes, able to understand the current tax regulations, and have high levels of honesty, and are aware of the importance of paying taxes. Thus, the success of tax collection depends a lot on the taxpayers themselves. The legal research method used in this research is normative juridical research which is research carried out or aimed only at written regulations with the nature of descriptive analysis research which is a method that functions to describe or provide an overview of the object being studied. The data source used is secondary data with quantitative data analysis. The results of this research are Article 113 of the Job Creation Law, taxpayers submit requests for interest compensation to the Head of the KPP where the Taxpayer is registered or where the PKP is confirmed. Submission of applications can be done electronically or in writing by including the Taxpayer's domestic account number. After the taxpayer submits a request for interest compensation to the KPP, no later than one month after the application for interest compensation is received in full, the KPP will process the Taxpayer's application. Interest compensation is paid by the Directorate General of Taxes by transferring it to the account of the Taxpayer who is entitled to receive the interest compensation, then the reporting of the receipt of the interest compensation is reported in the Annual SPT in the following tax yea

The impact of investment, PDRB growth, and minimum wage on regional tax revenue across 34 provinces in Indonesia

The impact of investment, PDRB growth, and minimum wage on regional tax revenue across 34 provinces in Indonesia

Tax System Optimization: A Comparative Analysis Between Personal Income Tax and Corporate Income Tax in Indonesia

This study adopts a qualitative approach to analyze the comparison between Personal Income Tax (PPh) and Corporate Income Tax (PPh Corporate) in Indonesia. Through literature studies and observations, this study explores the tariff structure, tax relief, and tax compliance level of the two tax systems. The economic implications of the implementation of Income Tax and Corporate Income Tax on economic growth, investment, and income distribution were also discussed. The findings show that tax reform, as stated in the Law on Harmonization of Tax Regulations (UU HPP), has a significant impact in improving the effectiveness and fairness of the tax system. The results of this study provide in-depth insights into the importance of appropriate tax policies to support inclusive and sustainable economic growth in Indonesia.

Pengaruh Pajak Daerah, Retribusi Daerah dan Lain-Lain Pendapatan Asli Daerah yang Sah Terhadap Belanja Daerah di Kabupaten Karawang TAhun 2018-2022

This research aims to analyze and explain the influence of regional taxes on regional expenditure, to determine the influence of regional levies on regional expenditure, to determine the influence of other legitimate regional original income on regional expenditure. To find out and analyze simultaneously regional taxes, regional levies, other influences of legitimate regional original income on regional expenditure in Karawang district. This research method uses quantitative verification, the sample used is the Karawang district realization report. The analytical test used is multiple linear regression analysis, with partial and simultaneous hypothesis testing. The results of this research show that regional taxes partially have a positive and significant effect on regional spending with a contribution of 42.51% which has a strong relationship with regional spending. Regional levies partially have a positive and significant effect on regional spending with a contribution of 17.06% which has a weak level of relationship with regional spending. Other partially valid PAD does not have a significant but positive effect on regional spending because it has a contribution of 10.96% which has a weak level of relationship with regional spending. Regional taxes, regional levies and others -others: Legal PAD simultaneously has a positive and significant effect on regional spending with a contribution of 50.9%, while heredity is influenced by other people

Evaluasi penerapan program keringanan pajak kendaraan bermotor pada UPTD SAMSAT Tomohon

Motor vehicle tax is a type of regional tax with significant potential for increasing local revenue. However, it must be acknowledged that there are still many taxpayers who do not comply with paying taxes on time. To increase taxpayer awareness, the Regional Government has implemented a motor vehicle tax relief program through UPTD Samsat Tomohon. This research evaluates the effectiveness of implementing the motor vehicle tax relief program in increasing taxpayer awareness of paying taxes at UPTD Samsat Tomohon. The research uses a qualitative approach with a descriptive methodology. Data sources were obtained through interviews, documents, and observations. The results show that the tax relief program increases taxpayer awareness and regional tax revenues.

Does Firm Size Buffer Tax Aggressiveness? Examining Financial Distress and Capital Intensity

This study investigates the relationships between financial distress, capital intensity, and tax aggressiveness, focusing on the moderating role of firm size. Utilizing a sample of property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2023, the research employs quantitative methods to analyze the influence of financial distress and capital intensity on tax aggressiveness. The findings reveal that financial distress significantly increases tax aggressiveness, indicating that firms facing economic challenges are more likely to pursue aggressive tax strategies to enhance their cash flow. Additionally, capital intensity is positively associated with tax aggressiveness, as firms leverage their capital assets for potential tax benefits. However, the study finds that firm size does not significantly moderate the relationships between financial distress or capital intensity and tax aggressiveness, suggesting that the effects of these variables are consistent across different firm sizes. These results underscore the complex dynamics of corporate tax behavior and highlight the need for firms to carefully consider their tax strategies in the context of financial conditions and capital structure. The research contributes to a deeper understanding of tax aggressiveness in emerging markets and provides implications for corporate managers and policymakers regarding tax planning and regulation

Kemanfaatan, keadilan, dan kepastian hukum restorative justice pada ketentuan perpajakan

Restorative justice has been implemented in tax provisions, namely the KUP Law and the PPSP Law which regulate tax collection, audits and investigations. Restorative justice is further reaffirmed in the Law on Harmonization of Tax Regulations (UU HPP), which is known to be contained in the explanation of Article 40B clause (3), Article Article 44B clause 2a and Article 64 clause (2). It is estimated that tax law enforcement with a restorative justice approach can be a more comprehensive and sustainable solution in dealing with violations. Dispute resolution is focused on efforts to reconcile the parties, in this case between countries positioned as victims and parties who commit violations. This is done with the aim of creating a better climate of compliance and reducing protracted problems. This journal article was prepared in order to analyze the value of benefit, justice and legal certainty regarding the implementation of the article on restorative justice regulated in the UU HPP for violations that have the potential to harm the country's economy. By using non-doctrinal legal research methods based on theory and application to regulations, it is hoped that the results of theoretical analysis related to the principles of restorative justice can provide further insight into how the values of benefit, justice and legal certainty are applied as law enforcement, especially in the field of taxation.

The Effect of Law Number 7 of 2021 on Harmonization of Tax Regulations on Fiscal Justice in Indonesia

Law No. 7 of 2021 on Harmonisation of Tax Regulations is a landmark reform in Indonesia aimed at enhancing tax compliance, promoting fiscal justice, and aligning the country’s tax framework with international standards. This study provides a jurisdictional analysis of the law, examining its key provisions, impact on tax compliance, revenue collection, and socio-economic implications. The results show that the law has significantly broadened the tax base, improved tax transparency, and introduced progressive measures to promote equity, including a carbon tax and revised income tax brackets. However, challenges remain in ensuring that the benefits are distributed equitably across all income groups and sectors. The study concludes that while Law No. 7 of 2021 represents a significant step toward achieving fiscal justice, further refinement and support for smaller enterprises are required to fully realize its potential.

Analysis Of Local Tax Contribution, Local Retribution, Results Of Management Of Separated Local Assets And Other Local Original Revenue Legitimately Towards Local Revenue In The Local Government Of Kupang City

The implementation of Law No. 23 of 2014 concerning Regional Government and Law No. 33 of 2004 concerning Central and Regional Financial Balance has caused fundamental changes regarding the regulation of relations between the Center and Regions, especially in the field of government administration and in financial relations between the Central and Regional Governments, known as the era of regional autonomy. In the current era of regional autonomy, regions are given greater authority to regulate and manage their own households. The objectives include bringing government services closer to the community, making it easier for the community to monitor and control the use of funds sourced from the Regional Revenue and Expenditure Budget (APBD), in addition to creating. The contribution of regional taxes to the regional income of Kupang City in 2020 was 8.59%, The contribution of regional taxes to the regional income of Kupang City in 2021 was 8.32%, The contribution of regional taxes to the regional income of Kupang City in 2022 was 10.38%. The contribution of levies to the regional income of Kupang City for 2020 was 3.33%, The contribution of levies to the regional income of Kupang City for 2021 was 3.38%, The contribution of levies to the regional income of Kupang City for 2022 was 5.56% The results of the achievement of the percentage of regional independence when associated with the pattern of relations between the central government and regional governments in the implementation of regional autonomy, especially the implementation of Law Number 33 of 2004 which has been amended to Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, then the regional financial independence of Kupang City is in an instructive relationship pattern, where the role of the central government is more dominant in financing the development of Kupang City than the independence of the regional government so that it is considered that the regional government has not been able to implement regional autonomy

Environmental Sustainability Assessment of Tissue Paper Production

The environmental performance of tissue paper varies greatly based on factors such as the type of fibre used as the raw material, the production process and the fuels used to meet the energy requirements. One possible strategy to decrease greenhouse gas emissions in tissue production is the integration of pulp and paper mills and their energy systems at the same site. However, the environmental trade-offs associated with this strategy are still unclear. Therefore, this study aimed (i) to assess for the first time the environmental impacts of tissue paper produced at a typical industrial site in Portugal using slush and market pulp as the main raw material, and (ii) to assess the environmental effects of the integration of bioenergy produced in the pulp mill in tissue production. A life cycle assessment was conducted from cradle to gate using real data from the production of eucalyptus wood, eucalyptus pulp and tissue paper. The results showed that energy consumption in tissue paper production is the main hotspot for most impact categories. When bioenergy is used in tissue production, the environmental impacts decrease by up to 20% for categories other than marine eutrophication and mineral resource scarcity. These results are relevant to support decision making concerning sustainable practices not only for the pulp and paper industry but also for the authorities in charge of defining environmental policies, incentives and tax regulations.

Analisis pengenaan tarif dan perhitungan pajak air permukaan pada wajib pajak berdasarkan Perda Sulut Nomor 5 Tahun 2018 (Studi kasus pada Badan Pendapatan Daerah Provinsi Sulawesi Utara)

Local tax is a type of tax that the local government is entitled to manage and collect from taxpayers who live in a region. Surface water tax is a type of provincial tax imposed on taxpayers who take and utilise surface water. This research will determine how surface water tax rates are imposed and how surface water tax is calculated for taxpayers in accordance with North Sulawesi Province Regional Regulation No. 5 of 2018 concerning Regional Taxes. This research employs a qualitative descriptive approach to qualitative research. The results of this study definitively show that the Manado, Minahasa, Bitung, and Tomohon regions comply with the Regional Regulation of North Sulawesi Province No. 5 of 2018 on the imposition of surface water tax rates and calculations to taxpayers. However, there is clear evidence that the UPTD made a calculation error in relation to one of the surface water taxpayers in the Bitung area in 2021-2022. This has resulted in a discrepancy between the calculation results presented in this research and those provided by the UPTD.

Analysis of the Role of Tax Consultants in Improving Taxpayer Compliance (Case Study at SHC Manado Tax Consultant Office)

The role of tax consultants is instrumental especially in improving taxpayer compliance, especially in the midst of increasingly complex tax regulations. Tax consultants can increase taxpayer awareness of the importance of voluntary tax compliance, which ultimately contributes to increasing state revenue and economic stability. This research aims to analyze the role of tax consultants in improving taxpayer compliance. The method of analysis used in this thesis research is a descriptive method whose purpose is that each data is collected and then analyzed and then a conclusion is drawn and the type of research used is a qualitative descriptive approach. The results showed that the role of tax consultants is very important in helping taxpayers fulfill their tax obligations. Tax consultants play several key roles in assisting taxpayers to improve taxpayer compliance.

Tobacco Industry CSR activities in Poland between 2020-2023

Abstract Background The tobacco industry has undergone a significant transformation in its approach towards Corporate Social Responsibility (CSR) activities. Once primarily associated with controversy and criticism due to the health risks associated with tobacco consumption, many tobacco companies have begun to embrace CSR initiatives as a means to mitigate these concerns and demonstrate their commitment to broader societal well-being. Methods Methods were based on the Global Tobacco Industry Interference Index. Between 1 January 2020 and 31 March 2023 scoping review of legal basis, Polish media websites, Polish government and local government websites, also social media of tobacco industry companies has been done by four reviewers searching separately. Results Between 2020 and 2023 several tobacco companies supported public schools (organized workshops, offered internships, and demonstrated the production processes). In 2022, the National Revenue Administration signed an agreement with Philip Morris Polska, among other companies, under the Cooperation Program. The objective of the Program is to initiate collaborative measures that promote compliance with tax regulations. At the end of 2021, the National Revenue Administration took patronage over the Business Center Club social campaign entitled ‘Coming together to fight the illicit trade in tobacco products’. Moreover, in March 2023 the General Police Headquarters started cooperation with BAT and JTI in the field of combating illegal production and trade in tobacco products, as well as disclosing and eliminating tobacco products from illegal sources from economic circulation. Conclusions In Poland, which currently has no specific regulation constraining tobacco industry lobbying, implementation of the provisions of WHO FCTC Article 5.3 is needed to limit interactions between the government and the tobacco industry. Government and public schools should not accept any support from the tobacco industry. Key messages • The government should have regulatory measures to manage its interactions with the tobacco industry, emphasizing the importance of refraining from accepting industry assistance. • Implementation of WHO FCTC Article 5.3 of is needed to limit interactions between the government and the tobacco industry.

Analysis of School Financial Management in the Context of Tax Accounting: A Case Study at SMP Negeri 3 Hilisalawa'ahe

Schools as educational units manage their finances independently and are bound by tax obligations. Therefore, knowledge of tax accounting is very important in planning and implementing school activities and budgets. School principals, treasurers and BOS teams must understand tax regulations related to school revenues and expenditures; such as income tax (PPh), value-added tax (VAT) and local tax. With the above premise, the author is interested in conducting research on School Financial Management in the Context of Tax Accounting: Case Study at SMP Negeri 3 Hilisalawa'ahe. The purpose of this study is to describe financial management at SMP Negeri 3 Hilisalawa'ahe, analyze the suitability of its management for tax accounting provisions, identify the obstacles faced by the financial management team of SMP Negeri 3 Hilisalawa'ahe and formulate solutions to overcome these obstacles. This research uses a qualitative approach, which is a research procedure that produces descriptive data in the form of speech or writing and observable behavior of the person (subject) itself. The data collection methods used are observation, interviews, and document review with the object of research is the financial management of SMP Negeri 3 Hilisalawa'ahe. Based on the results of the study, it was found that the Financial Management and Reporting of SMP Negeri 3 Hilisalawa'ahe is in accordance with the general provisions and procedures of taxation and there are no obstacles faced in the financial management of SMP Negeri 3 Hilisalawa'ahe because the management team is in accordance with the professional field and understands tax regulations. Translated with DeepL.com (free version).

A sustainable fuzzy economic production quantity model (SFEPQM) with sporadic machine failures, inspection and prepayments under carbon tax and cap policy

Goals for sustainability have caused an upcoming change in the emphasis of Economic Production Quantity models, which was previously limited mainly to financial considerations to include aspects of the environment as well. The primary tools used in many nations to reduce emissions are carbon cap and price legislation. However, companies in the production industry may have difficulties with their planning and oversight procedures as they frequently have to cope with faulty products and machinery failures. Previous research has not addressed the comprehensiveness of green investment in machine breakdowns. Considering this problem, we have developed a sustainable economic production quantity model with sporadic malfunctions of machinery and prepayments under carbon tax and cap regulations. Our aim is to minimise the overall cost of faulty items with the investment in green technologies. An approach that combines with the outstanding effectiveness of green strategies to minimise emissions will culminate in a greener production that generates more profit than the traditional system. This study considers two cases i.e. with and without green technology investment (GTI). It also has many predictions, including the execution of inspections afterwards as well as during manufacturing, faulty goods are scrapped while others are sold at discounted price.

Effect of Tax Literacy on Consumption Taxes Compliance among Retailers in Starehe Sub County Nairobi, Kenya

Purpose: The ultimate purpose of Kenyan government is to raise sufficient revenue to finance its expenditure. There have been continuous reforms in the administration of consumption taxes. Government is unable to adequately raise revenue through tax collection and hence the need for this study. The purpose of the study was to determine the effect of tax literacy on consumption taxes compliance among retailers in Starehe sub -county Nairobi, Kenya. The study was guided by Theory of Planned Behaviour. Methodology: Explanatory research design was adopted and the target population of this study was 4639 retailers in Starehe sub -county Nairobi, with a sample size of 368 respondents. Primary data was collected by use of questionnaires. In this study, 276 out of 368 distributed questionnaires were accurately completed and returned, reflecting a 75% response rate. The statistics generated was descriptive and inferential statistics that was analyzed using correlation and linear regression. Results: The study showed that tax literacy (β = 0. 189, p < 0.05) significantly improve consumption tax compliance. Conclusion: The study recommended that the KRA should launch comprehensive tax literacy programs aimed at educating retailers about consumption tax regulations and their benefits.

Digital tax policies and compliance challenges for MSMEs in Indonesia

As digital Micro, Small, and Medium Enterprises (MSMEs) rapidly grow in Indonesia, ensuring their compliance with tax regulations has become an urgent priority. This study delves into the challenges and innovative solutions to enhance tax compliance, focusing mainly on digital content creators. This study examines the challenges and solutions for improving tax compliance among digital Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, mainly digital content creators. The research aims to analyze the impact of tax sanctions, modernization of tax administration, and tax policy reforms on the compliance behavior of these entities. A qualitative approach was employed, utilizing interviews and focus group discussions (FGDs) with informants selected through purposive sampling. The findings indicate that tax sanctions significantly influence compliance, but modernization of tax systems improves transparency and efficiency, thus enhancing compliance. Policy reforms, particularly those tailored to the unique needs of digital businesses, offer the flexibility needed for fulfilling tax obligations. The novelty of this research lies in the proposed model that integrates tax sanctions, administrative modernization, and policy reforms, addressing the unique characteristics of digital MSMEs. The practical implications suggest that implementing a user-friendly digital tax system, supported by clear guidelines and targeted reforms, can simplify compliance for digital MSMEs, leading to better tax reporting. These findings provide actionable insights for policymakers in designing effective, adaptive tax policies for Indonesia's rapidly growing digital economy.

Tax Evasion and Company Survival: A Brazilian Case Study

Enterprises face significant growth and survival challenges in highly competitive markets. Many companies fail to meet their tax obligations, which deprives society of essential resources and often results in tax penalties. This article examines whether companies that receive tax fines for evasion have a longer or shorter life expectancy compared to those that consistently comply with tax regulations. To analyze survival rates, the Kaplan–Meier estimator and Cox regression model were applied, considering factors such company size, sector, location, and tax evasion fines. The study included data from 11,297 firms established in 2017, in Rio Grande do Sul, Brazil. The findings indicate that companies fined for tax evasion had a higher survival rate (69%) compared to those without fines (38%) by 2023. This suggests that fines might serve as a corrective measure, helping companies realign and improve their chances of survival. Additionally, the study shows that medium-sized enterprises face significant challenges, possibly due to exceeding the limits of a simplified tax regime. This study highlights the importance of continued research across different regions and countries to validate these findings and enhance tax administration strategies.

Implementation of destination principle VAT on service exports in Indonesia: Analysis of PMK-32/PMK.010/2019 based on OECD guidelines

Value Added Tax (VAT) is applied based on two fundamental concepts: the origin principle and the destination principle. Under the origin principle, taxes are levied where goods or services are produced, while under the destination principle, taxes are imposed where the goods or services are consumed. This research focuses on analyzing how the destination principle is implemented in the imposition of VAT on service exports, as governed by Regulation of the Minister of Finance No. 32/PMK.010/2019 regarding the limitations on taxable activities and types of services whose exports are subject to VAT. The OECD International VAT/GST Guidelines are used as a reference in this analysis to reduce distortions in international trade and minimize the risk of differences in tax collection principles between countries. The results of the study show that PMK-32/PMK.010/2019 has implemented the destination principle in accordance with the OECD guidelines, but there are still several challenges in its implementation, especially in ensuring tax neutrality and legal clarity in cross-border transactions. This study provides important insights for policymakers in improving tax regulations to support sustainable and equitable economic growth.

Impact of Talent Management and Job Rotation on Employee Engagement: The Role of Intrinsic Motivation

This study aims to analyze the influence of talent management and job rotation on employee engagement mediated by intrinsic motivation. The populations and samples taken were employees in staff positions within Yogyakarta Regional Tax Office with 230 respondents. This research used survey method with a closed questionnaire in the Google-form as research instrument and measured with Likert scale five points. The analysis method used is the Structural Equation Model – Partial Least Square (SEM-PLS) with the help of SmartPLS software version 3.2.9. The results show that talent management has a positive and significant effect on employee engagement. Talent management also has a positive and significant effect on intrinsic motivation. Intrinsic motivation has a positive and significant effect on employee engagement. Job rotation has a negative and significant effect on employee engagement. Job rotation has a positive and significant effect on intrinsic motivation. The role of intrinsic motivation in mediating the effect of talent management on employee engagement is included in partial mediation with the complementary mediation category. Intrinsic motivation also plays a role in mediating job rotation on employee engagement and is included in partial mediation with the competitive mediation category.