Revenue Targets Research Articles

The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable

Taxes form 85% of Indonesia's state budget revenues. Based on the importance of tax discipline, the government has implemented various tax reforms to increase tax revenue targets. However, many taxpayers try to find loopholes to avoid paying part of their taxes. The purpose of the study is to assess the influence of love of money, machiavellianism, and injunctive norms on tax evasion with religiosity as moderating variable. The object of the study is 100 taxpayers served by the North Makassar Primary Tax Service Office and South Makassar Primary Tax Service Office. The criterion for choosing taxpayers is the size of the annual income of more than 60 million rupees. Data were collected using questionnaires with a Likert scale. Love of money variable is measured by the money ethics scale (MES) developed by Tang (2002) using 4 indicators. The machiavellianism variable is measured by the 7-item Mach IV scale, which is adapted from Christie's (1970) indicator. The variable of injunctive norms is measured by the indicators developed by Bobek et al. (2013). The religiosity variable was measured using indicators developed by Glock and Stark (1965). The tax evasion variable was measured by 5 indicators with 7 statements developed by Suminarsasi and Supriyadi (2011). The partial least square (PLS) method was used for data analysis. The study’s results showed that love of money and machiavellianism have a positive and significant influence on tax evasion. In contrast, injunctive norms negatively and significantly influence tax evasion. At the same time, religiosity moderates the impact of these factors on tax evasion. This suggests that high love of money, manipulative nature and willingness to adapt to the environment are why taxpayers cheat on their tax obligations. Still, taxpayers' religiosity can be a deterrent factor to tax evasion.

Greener vehicle taxation in Hungary

Reviewing the main taxes with regard to vehicle use and other state burdens, as well as the related EU and domestic regulations, certain proposals will be formulated for the development of the Hungarian vehicle tax system, which will enable more effective enforcement of climate targets while maintaining budget revenue targets. The proposals can be exemplary for other middle-income countries, such as Hungary, and for higher-income EU countries in terms of application to EU regulations. The proposed changes are important for environmental protection without causing any significant revenue, economic, social or other risks. It is important to evaluate these changes ex post and to consider even stronger commitments with an ex ante evaluation.

ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN RETRIBUSI PASAR DI KABUPATEN SUMBAWA

This study aims to analyze the effectiveness and efficiency of collecting market retribution in Sumbawa Regency. This research is a descriptive research that aims to study descriptively the effectiveness and efficiency of collecting market retribution in Sumbawa Regency in 2015-2021. The type of data used is quantitative data in the form of revenue target data, revenue realization, and market retribution collection costs in Sumbawa Regency for 2015-2021 obtained from documents and archives available at the Sumbawa Regency Revenue and Financial Management Service. To measure the performance of local governments in mobilizing PAD revenues originating from market levies, it is carried out by using the effectiveness and efficiency ratios of market retribution receipts. Based on the results of the research that has been done, it can be concluded that the ratio of the effectiveness of collecting market retribution for Sumbawa Regency in 2015-2021 is in the very effective category. This level of performance effectiveness shows the success of the local government in achieving the goals that have been set. Meanwhile, the efficiency ratio for collecting market levies for Sumbawa Regency in 2015-2021 is in the fairly efficient category. The local government of Sumbawa Regency spends relatively low costs to realize the revenue target it receives so that it can be said that the performance of the local government in mobilizing PAD revenues originating from market retribution collection is quite efficient.

Analisis Efektivitas Penerimaan Pajak Air Tanah Dalam Upaya Meningkatkan Pendapatan Asli Daerah Kabupaten Sumba Timur

Groundwater Tax is a tax on the extraction and utilization of groundwater. The phenomenon in this study is the realization revenue of Groundwater Tax that did not reach the specified target. This lack of success on the Groundwater Tax revenue target is due to the lack of awareness of taxpayers in fulfilling their tax obligations. The purpose of this study was to analyze the effectiveness of groundwater tax revenue in an effort to increase local revenue along with the obstacles and efforts made by the Regional Revenue Agency in an effort to receive groundwater tax. This study used a descriptive qualitative research method. The location in this research was the Regional Revenue Agency of East Sumba Regency. In this study, the author used the theory of effectiveness according to Duncan that used three dimensions to measure effectiveness, i.e., goal achievement, integration, and adaptation. The results of this study showed that in 2018 and 2020 it was less effective because the effectiveness ratio was still below 80%, while in 2019 it was running very effectively as evidenced by the effectiveness ratio level being above 100%. This happens because of the lack of awareness of the taxpayer in paying the Groundwater Tax. The efforts made by the Regional Revenue Agency are to increase optimal supervision by monitoring and conducting socialization related to Groundwater Tax to
 Taxpayers.

Heads of departments' managerial skills and performance of local government departments: Evidence from seventeen selected local government authorities in Tanzania

Local Government Authorities (LGAs) all over the world have experienced poor performance for many years. However, it has been confirmed that managerial skills are the bases for proper performance of Departments in the Local Government Authorities. What have been not clear are the influence of managerial skills on the performance of Local Government Departments in Tanzania. This study examined the influence of managerial skills on performance of selected Local Government Departments in Tanzania. The study used cross-sectional research design and purposive sampling techniques in selecting study areas and respondents. Data were collected through questionnaire (main instrument) from 290 Heads of Departments in selected Local Government Authorities in Tanzania. Descriptive statistics, factor analysis and Structural Equation Modelling was applied during data analysis. The study was guided by Management Competency Theory. The study found that managerial skills in terms of Administrative and technical skills had significant effect on the performance of selected Local Government departments in Tanzania. This study has also implications for practitioners (Heads of Departments). On the one hand, like previous research, study findings show that in order to achieve proper performance, LGAs should provide capacity building to their personnel (HoDs) in areas of financial management and technical skills. In addition, managerial skills significantly influence revenue target and service delivery to the community. Thus, in order to improve performance of LGAs, the study concludes by recommending that for someone to be appointed as a Head of Department of LGAs in Tanzania, they must have managerial and technical skills related to financial matters for proper implementation of departmental operations and programmes and this should be part and parcel of the LGAs strategy and policy. The study also recommends that, the Local Authorities Accounts Committee (LAAC) to abide by the existing legal frameworks to control financial irregularities in the Departments of LGA and promote service delivery to the community. This will also reduce audit queries and control leakage of public funds in the LGAs.

PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KABUPATEN BANDUNG BARAT PADA TAHUN 2018-2021

Regional Original Revenue (PAD) is income earned by the regions which is collected based on regional regulations in accordance with laws and regulations to provide autonomy as a manifestation of the principle of decentralization. There are many factors that affect the level of income in an area itself. This study aims to determine how the effect of land and building tax revenues partially and simultaneously on local government revenues. The research method used is a quantitative method. The data for this survey is secondary data in the form of a report on the realization of local tax revenues from the Bandung City Regional Revenue Management Agency in 2018 to 2021 and data on the realization of the regional income and expenditure budget of the Bandung City Regional Financial and Asset Management Agency. It was concluded that at the time of the Land Tax and Building (PBB) increases, it will increase the level of achievement of the target of local revenue for West Bandung Regency in 2018-2021.

Determinants of Tax Volunteer Performance

Taxes have a vital role in Indonesian revenues. The contribution of tax revenues in the 2019 State Budget structure was 82.5 percent of Indonesia's total revenue. The tax authorities in Indonesia strive to support the achievement of tax revenue targets, among others, through the tax volunteer program. Based on the individual performance theory applied to the tax sector, this study measured adaptive performance, contextual performance, task performance, and counterproductive work behavior. A quantitative method was used in this research. It was conducted on tax volunteers who assisted in tax reporting by individual income taxpayers which were analysed by using PLS. The result was that task performance has become the dominant factor of tax volunteer’s performance. By using tax performance, it can evaluate tax volunteer performance and make designs to upgrade their quality.

An Application of Responsibility Accounting With the Budget As A Cost Control Tool at PT. Hearlife Indonesia

As income grows, it creates complex problems. One of the difficulties experienced by leaders is in terms of supervision and control costs incurred. arise because the leadership cannot directly support the operation as a whole, transactions are increasingmany and varied. As a result of the problems faced by PT. Listen LIVEIndonesia, Management and Assets are required to improve financial managementnamely the improvement of the organizational structure which is realized by the delegation of authorities, duties, responsibilities to the responsibility center carried out through the budget. With a budget, the responsibility center will be able to be controlled and used as a correction to the objectives of PT. Listen LIFE Indonesia. Data collection procedures can be done by observation, interviews / interviews and Documentation. Data analysis is the process of systematically searching and compiling data that obtained from Data Reduction (Data Reduction), Data Display (Data Presentation), and Withdrawal of Conclusions (Verification). Based on the research conducted, it can be said that the application of accounting accountability with the budget as a cost control tool at PT. Listen LIVE Indonesia is still less effective. However, in general PT. HearLIFE Indonesia has met the requirements and characteristics of responsibility accounting which includes structure organization, budget, classification of controlled and uncontrollable costs, code classification, performance measurement standards and the existence of rewards and punishments has been applied. However, in the preparation of the budget there are still many costs that are not can be controlled so that revenue and profit targets do not reach the budget. This too will affect the manager's performance if the realization of costs is above the budget and profit earned under budget.

Collaborative Cloud-Edge Service Cognition Framework for DNN Configuration Toward Smart IIoT

With the widespread application of artificial intelligence and the Internet of Things, the intellectualization of the industrial Internet of Things (IIoT) has received more and more attention. However, in the application scenario with numerous sensors, the contradiction between massive requests of computing tasks and high requirements of inference quality affects the operation efficiency and service reliability. Moreover, due to the heterogeneity of computing resources and the randomness of communication environments of the cloud-edge system, how to compute and deploy deep learning models in a cloud-edge collaborative environment has also become a challenging problem. Therefore, this article presents a collaborative cloud-edge service cognitive framework for deep neural network (DNN) model service configuration to provide dynamic and flexible computing services. In order to adapt to different service requirements, we explored the tradeoffs between accuracy, latency, and energy consumption indicators, and a revenue target is established, which considers the quality of service experience and the system energy consumption to improve resource utilization efficiency. By transforming the optimization of the revenue target into a partially observable DNN configuration reinforcement learning problem, a dueling deep Q-learning network-based self-adaptive DNN configuration algorithm is proposed. Experimental results show that the proposed mechanism can effectively learn from external experience, adapt to the dynamic network environment, and reduce delay and energy consumption while meeting the service requirements.

Ketidakpatuhan Wajib Pajak dalam Aksi Korporasi yang Berpotensi Menurunkan Penerimaan Pajak Negara

Tax revenue is one of the sources of state financing. The achievement of the tax revenue target can be achieved if the taxpayer is obedient in carrying out his tax obligations. This study aims to see the level of compliance of corporate taxpayers with corporate action consisting of merger, consolidation, expansion or takeover of taxpayers' businesses on tax revenues. The research design approach used is descriptive qualitative research, which is research that aims to make a systematic, factual, and accurate description of the facts and characteristics of the research population. The data collection tool used in this research is document study. The results of this study indicate that the level of taxpayer compliance in corporate actions related to mergers, consolidations, expansions or takeovers is still low so that state tax revenues are not optimal.

Meet-or-beat streak heterogeneity and equity prices

Previous research finds higher stock prices for firms with extended EPS meet-or-beat streaks benchmarked to analysts’ forecasts. Due to the different persistence and reliability properties of firms’ revenues and expenses, in this study, I test whether stock valuations are different when EPS streaks are extended by firms meeting their revenue versus expense targets. I find that EPS meet-or-beat streaks that are primarily extended by firms meeting or beating analysts’ revenue forecasts are positively valued by the market but EPS streaks extended by meeting implied-expense targets are not associated with equity valuations. I also find revenue meet-or-beat streaks are likewise positively associated with equity prices but extended expense meet-or-beat streaks are negatively associated with equity valuations. These relationships are stronger for growth firms and firms that report research and development expenses. In short, my results suggest investors only value firms’ ability to consistently achieve analysts’ revenue forecasts.

The Power of Numbers: Base‐Ten Threshold Effects in Reported Revenue*

ABSTRACTWe show that managers have a propensity to disproportionately report total revenues just above base‐ten thresholds (e.g., 10 million, 30 million, 1 billion) and examine motives for and consequences of this behavior. Focusing on base‐ten thresholds in revenues is important because, despite being unusually prevalent in revenue targets set in executive compensation contracts, analyst forecasts, and management forecasts, they have not been previously explored. We also show that pressure to beat these targets provides one explanation for the base‐ten bias in reported revenues. However, these incentive effects do not offer a complete explanation because base‐ten threshold‐beating is observed even in the absence of these explicit targets. We further find that when firms beat a base‐ten threshold for the first time, they experience increases in news coverage, institutional ownership, liquidity, and analyst following, even after controlling for whether they have beaten other common benchmarks. These results suggest that managers also beat base‐ten thresholds in order to increase their firms' overall visibility. Overall, we show that a preference for base‐ten numbers, which have no inherent economic meaning, has a measurable effect on the actions of market participants. These results open the door to a new range of managerial targets previously unexplored.

The effect of taxpayer awareness, compliance, and forced letter collection on tax receiving (empirical study at Serpong primary tax service office)

Taxes are an important source of revenue for the state; in order to maximize tax revenues, the government expects the community to participate in fulfilling their tax obligations based on tax provisions. According to data from the Ministry of Finance, the number of taxpayers in Indonesia increased from year to year, reaching 46.38 million in 2020. This figure increased from the previous year, with 42.51 million taxpayers in 2019. In 2017, and 2018, the number of taxpayers was 36.51 million and 39.15 million. In this case, tax revenues should increase rather than decrease, because the number of taxpayers increases year after year, but tax revenue realization falls short of the predetermined target. an imbalance in the achievement of predetermined tax revenue targets with the number of registered taxpayers, which continues to grow year after year. The purpose of this study is to analyze and investigate the impact of taxpayer awareness, taxpayer compliance, and tax collection with forced letters on tax receipts at Serpong Primary Tax Service Office. This is a quantitative study that employs primary data. Individual taxpayers (WPOP) registered at Serpong Primary Tax Service Office comprise the population of this study. A total of 400 respondents were sampled using a non-probability sampling technique. Data collection methods utilizing a questionnaire This study was carried out between August and November of 2021. Multiple linear regression analysis was used in this study as the regression model. The Statistical program version 25 was used to process the data. According to the findings of this study, Taxpayer Awareness, Taxpayer Compliance, and Tax Collection with Forced Letters all have a simultaneous and partial effect on Tax Revenue.

A study on tax compliance in tax amnesty policy

The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian citizens, while also accelerating tax reforms to increase tax participation’s rate. This paper examines the effects of factors (wealth, tariff period system, tax fines, audit probability, and taxpayers’ expectation of future tax amnesty) on tax compliance. Tax compliance is measured by the percentage of assets unit, the percentage of assets value reported by taxpayers, and the taxpayer participation rate in tax amnesty policy. This behavioral economics study uses an experimental approach because it is impossible to use conventional methods. The result showed that the taxpayers with higher wealth have lower compliance and prefer to participate in tax amnesty programs at the lowest tariff rate. The government's effort to impose fines and audits shows a greater effect on tax compliance. The tax amnesty policy should only be implemented once because if people expect a similar policy to be applied in the future, they will wait for the policy so that tax compliance is low. A tax amnesty policy­—while it can increase tax revenues in the short term—could reduce tax compliance, especially if the government imposes a second tax amnesty in the future.

Pengaruh Self Assessment System dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan

The optimal realization of income tax receipts at Kuningan region often can’t reach it’s target, so it is necessary to know the cause. There is a gap between the revenue target and tax potential This research was conducted in the KPP Pratama Kuningan. The amount of the tax officer who became the sample of this study is the tax officers from 70 KPP Pratama Kuningan with a sampling of saturated samples. The methods used in this study using this type of quantitative research. Whi le the analysis of the data by using the analysis of the coefficient of determination and test hypotheses. The results of this research show that self assessment system and examination of tax effect to income tax receipts and examination of tax doesn’t effect income tax receipts. While the simultaneous self assessment system and examination of tax proved effected income tax receipts.

PERAN NORMA DAN SANKSI TERHADAP PENINGKATAN KEPATUHAN PAJAK SUKARELA DAN PAKSAAN

The problem that is being faced by the Indonesian government is due to the unfulfilled target of state revenue originating from taxes in recent years, making voluntary tax compliance and compulsory tax compliance interesting for research. The current theory development in the field of tax compliance views social-psychology variables as important as deterrence variables. This study analyzes the influence, personal norms, social norms, national norms, and sanctions on voluntary and coercive compliance. The population used in this study is an individual taxpayer who does independent work in the South Jakarta area. The type of data used in this research is primary data. The data used in the study were obtained by distributing questionnaires directly to respondents. The research data to be analyzed using SEM PLS analysis tools. The results showed that personal norms and social norms had a positive effect on voluntary compliance, social norms and national norms had no effect on compulsion compliance, national norms had a negative effect on compulsion compliance, sanctions had no effect on voluntary compliance and coercive compliance

The Effect of E-Samsat Implementation, Tax Knowledge, Service Quality, and Tax Sactions on Motor Vehicle Tax payer Compliance in East Surabaya

<p>One of the things that affects the taxpayer in carrying out his obligations as a good citizen is compliance in paying taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the compliance of the taxpayer, the higher the tax revenue will increase, and vice versa. The questionnaire used in this study were 100 questionnaire with the determination of samples is using the method of accidental sampling. Data collection is done by questionnaire method. There are several research methods used to achieve this research objective including descriptive statistical analysis, validity test, rehabilitation test, classical assumption test (normality test, multicollinearity test, heteroskedasticity test), multiple linear regression analysis, and t test.The results of this study show that the application of E-Samsat and tax sanctions has a positive effect on the compliance of motor vehicle taxpayers in East Surabaya. While The Knowledge of Taxation, and Quality of Service has no effect on the compliance of east Surabaya motor vehicle taxpayers.</p>

Framing Effect in Tax Auditor Judgment (A Phenomenology Study)

The purpose of this study is to determine meaning of experience by tax auditors on the framing effect in audit judgment and to find out environment and situations that support this meaning. With purposive sampling, the study used three main informants and one supporting informant. The research data analysis technique uses Interpretative Phenomenological Analysis. Three framing perspectives are founded in this research, namely: framing of actions, framing of contingencies, and framing of outcomes. Five experiences of tax auditors that most often arise in those three perspectives are: implementation of fieldwork standard, adequacy of tax laws and regulations, adequacy of competent evidence , tax revenue targets, and audit completion targets. Each tax auditors have specific emphasis on their own experiences. Negative framing effect can lead auditors to inappropriate audit judgment and reduces the audit quality. Tax auditors should have more knowledge sharing activities to mitigate the risk of negative framing. Keywords: Tax Audit; Audit Judgment; Framing Effect DOI: 10.7176/RJFA/13-16-06 Publication date: August 31 st 2022

Effectiveness of Collection of Land and Building Tax in the Rural and Urban Sector (PBB-P2) Receivables in Increasing the Realization of Revenue in the Revenue Agency of Bekasi City Area in 2019-2021

Local taxes are taxes collected and managed by local governments to fund all government functions and local development. The Local Revenue Board is a local apparatus that functions to manage all types of revenue and local wealth income, one of which is Land and Building Tax in the Rural and Urban Sector (PBB-P2). The high amount of PBB P2 receivables in Bekasi City is due to problems in the implementation of tax collection. This research was conducted to determine the effectiveness of the PBB-P2 Receivable Collection in Bekasi City and the obstacles and efforts done in the collection of PBB-P2. The researcher used research methods descriptive qualitative. Data collection from this research is by interview, observation, and documentation. The result of this research shows that the effectiveness of Land and Building Tax in the Rural and Urban Sector collection of receivables in increasing the realization of Revenue is less effective when viewed from the non-achievement of the revenue target in 2021 with a percentage of 77.46% and the high number of PBB-P2 receivables which continues to increase every year. Less effective collection of PBB-P2 receivables in the City Bekasi is caused by several obstacles that occur such as lack of awareness of taxpayers, uneven socialization, lack of quality and quantity of human resources, and limited facilities and infrastructure. The efforts made by the Local Revenue Board of Bekasi City are to socialize along with banks to make it easier for taxpayers to make payments and cooperate with the Executive Unit for Integrated Service of sub-districts, villages, and neighborhood/hamlets.

Level Of Effectiveness And Contribution Of Rural And Urban Land And Building Taxes To Regional Original Income

The Rural and Urban Land and Building Tax (PBB-P2) is one of the strategic taxes for local governments, including the Jember Regency Government. This is because PBB-P2 revenue contributes to Regional Original Income (PAD), so it is necessary to know the level of effectiveness on PAD, as the purpose of this study. This type of research is descriptive, which explains the conditions based on the results of the analysis, with the data source in the form of secondary data. In general, this study resulted in the findings that the effectiveness of PBB-P2 in the less effective category, and its contribution to PAD at the very low level or category. The recommendation from the results of this study is that the Jember Regency Government should always strive to increase the target and realization of PBB-P2 revenue in accordance with its potential, so that it can contribute maximally to PAD.