Self-assessment System Research Articles

How to apply Premium Remedium in the Taxation Sector

Criminal law enforcement against tax crimes in Indonesia has raised debates regarding applying the premium remedium or ultimum remedium principle. This study explores the legal issues arising from this change, including the submission of a judicial review of Article 39 paragraph (1) letters d and i by a taxpayer, which is considered to have a premium remedium nuance. This article examines the application of criminal law to tax crimes in Indonesia in the context of the self-assessment system and the amended regulations. With a normative approach, this study aims to assess whether criminal law in tax crimes tends to be more on the ultimum remedium or premium remedium principle, and to highlight the harmonization between the self-assessment system and criminal law enforcement. This study finds that the application of criminal law to tax crimes in Indonesia tends to follow the ultimum remedium principle, where criminal sanctions are used as a last resort after administrative measures are ineffective. Despite the elimination of Article 13A in the KUP Law which has raised debates regarding the application of premium remedium, law enforcement still emphasizes taxpayer compliance in the self-assessment system. In addition, the KUP Law also accommodates the termination of investigations in the interests of state revenue if taxpayers are willing to pay their tax obligations.

Analisis sistem dan prosedur pemungutan pajak parkir di Kota Manado

Manado City is the capital of North Sulawesi Province and has enormous potential. One area that has not been explored is the potential for parking tax. This research was conducted at the Manado City Regional Revenue Agency with the clear objective of understanding the parking tax collection system and procedures in Manado City. This research employs a qualitative descriptive method. This research employs both qualitative and quantitative data. This research employs two data collection methods: interviews and documentation. This research has revealed that the parking tax collection system used is the self-assessment system. The parking tax collection procedure is carried out in accordance with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes and Manado Mayor Regulation Number 57 of 2013 concerning Procedures for Collecting Regional Taxes. The new application from Bapenda must be adjusted to suit taxpayers and Bapenda employees. Secondly, there are still taxpayers who do not deposit their taxes according to the turnover they receive.

Influence of Micro, Small & Medium Enterprises Taxpayer Compliance Factors in Bandung

The Indonesian State Revenue and Expenditure Budget (APBN) is primarily funded by taxes. There are 65.5 million micro, small, and medium-sized enterprises (MSMEs) in Indonesia, making them a sector with a significant potential to assist with tax payments. In order for MSMEs to actively participate in taxation, the government continues to provide various facilities. The Indonesian tax self-assessment system, on the other hand, grants the taxpayer authority to determine the amount of tax owed, which necessitates the taxpayer's awareness and complete compliance. As a result, research was conducted on the factors that influence MSME taxpayer compliance, using tax knowledge, taxpayer awareness, and taxpayer motivation as the variables. Using a purposive sampling strategy, this study selected 100 MSMEs from Bandung with diverse industrial backgrounds and characteristics as the sample population. This study employs quantitative and explanatory analysis methods, as well as a questionnaire as the research medium. PLS-SEM was also used for analysis, and two assessments, the measurement model (validity) and the structural model assessment, were performed. This study found that taxpayer awareness has no significant impact on tax compliance, while tax literacy and taxpayer motivation have a significant impact. Accurate tax reporting and payment are supported by solid literacy. Because taxpayers are unaware of government losses, their awareness has less of an impact. Compliance is largely driven by internal and external motivation

Psychological distress and coping skills used by individuals in the crisis caused by the COVID-19 pandemic.

Psychological distress, as a key indicator, describes a person's emotional problems and psychological reactions to adapt to the environment. This study aimed to investigate the relationship between psychological distress and coping strategies used by individuals during the crisis caused by COVID-19. The current research is an analytical cross-sectional study that was designed in 2021. The sampling area included the three cities of Lar, Gerash, and Evaz in the south of Fars province in the south of Iran. The study population was the residents of these three cities during the COVID-19 pandemic. The final sample size in the present study was 384 people. Individuals were selected through available sampling. By answering questions from the self-assessment system of COVID-19 disease, the Ministry of Health and Medical Education filled out the necessary information for individual screening and registration of the symptoms of COVID-19 disease. Then, they completed the Coping Methods Questionnaire and the Psychological Distress Questionnaire. The mean age of the participants was 40.90 years. One hundred sixty-seven (43.5%) participants were male, and 217 (56.5%) were female. The mean score of problem-oriented coping style was significantly different between the levels of education (P = 0.001). The mean score of problem-solving coping style for the participants suspected of being infected with COVID-19 was 6.18 scores lower than others, and the difference was statistically significant (P = 0.001). Multiple regression with a forward selection also showed that among the studied variables, age, problem-oriented, and emotion-oriented coping strategies were important variables affecting mental distress. People who were not suspected of having COVID-19 symptoms had a higher mean problem-oriented coping score than those who were suspected of having COVID-19. Therefore, early identification of suspects and the implementation of counseling and training programs can be very effective.

WORK SAFETY SELF-ASSESSMENT. APPLICATION, WORK LOAD

The occupational safety self-assessment system for small and medium-sized enterprises (SMEs) is a powerful tool, through which SMEs or departments of a large enterprise can decide where and how occupational safety and health activity should be improved through concrete proposals and prioritization. In the paper we deal with the self-assessment of the independent component of the work system, namely the work load, at the Metal Casting Laboratory within the Faculty of Materials Science and Engineering of the "Gheorghe Asachi" Technical University in Iași. The aim is both to achieve the qualitative assessment through the Weaknesses - Strengths table, as well as to achieve the quantitative assessment by obtaining that Score that leads us to a qualification corresponding to the value of the score. These evaluations, qualitative and quantitative, lead us to adopt measures to improve or maintain work security at a level close to the level of safety for which the company or department was designed.

Antecedents of Tax Compliance Behaviour in a Self-assessment System: A Conceptual Model

Antecedents of Tax Compliance Behaviour in a Self-assessment System: A Conceptual Model

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

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

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

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

The Legal Aspects Fulfillment of Tax Responsibilities for Micro and Small Enterprises Established as Individual Company

An Individual Company is a new legal entity intended for Micro and Small Enterprise (MSE) actors to obtain legal entity status. However, based on the taxation perspective, establishing an Individual Company raises the consequence of tax imposition on one party that is substantially the same entity, namely MSEs as Individuals and Individual Companies as Legal Entities. This study intends to examine the taxation responsibility attached to the Individual Company as a law entity so taxpayers can carry out their tax obligations. The study method used is normative juridical with descriptive-analytical research specifications and qualitative juridical data analysis. The results of this study indicate that MSE actors who establish themselves as Individual Companies are given Corporate Taxpayer status with all its legal consequences. Direktorat Jenderal Pajak (DJP) needs to make adjustments and relax the Rights and Obligations of Corporate Taxpayers in the form of Individual Companies so that the tax self-assessment system is still implemented effectively, easily, and efficiently for taxpayers so that it has an impact on legal certainty and increases the level of taxpayer compliance.

The Role of Modern Tax Administration on Tax Services Quality

This study aims to examine the effect of Modernization of Tax Administration on the Quality of Tax Services at the South Makassar Primary Tax Service Office. The data in this study were obtained from taxpayers registered at KPP Pratama Makassar Selatan in 2022, namely individual taxpayers and corporate taxpayers who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and withdrawing samples using the sIovin formula with a total of 100 taxpayer respondents. The analysis that will be used is analysis with multiple regression. The data analysis technique is done by descriptive statistical analysis and SPSS 26.0. The results showed that tax socialization had a positive and significant effect on the quality of tax services, business processes and information technology had a positive and significant effect on the quality of tax services, the implementation of good governance had a positive and significant effect on the quality of tax services and the self-assessment system had a positive and significant effect on the quality of tax services

PENGARUH SELF ASSESSMENT SYSTEM DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK MELALUI TAX EVASION (Studi Kasus Pada Wajib Pajak di KPP Pratama Rengat)

This research aims to assess the influence of the self-assessment system and tax information technology on tax compliance through tax evasion. The sample used is taxpayers registered at the Rengat KPP in Prov. Riau as many as 105 respondents. The type of data used is primary data by distributing questionnaires. The data analysis tool used is SEM with the help of PLS Ver. 3. The results of this research show that the direct relationship between the self-assessment system and tax information technology has no effect on tax compliance. However, the self-assessment system and tax information technology have an influence on tax evasion. In an indirect relationship (intervening), the results show that tax evasion mediates the influence of the self-assessment system on tax compliance, while tax evasion cannot mediate the influence of tax information technology on tax compliance

Pengaruh Self Assessment System Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Di KPP Pratama Surabaya Rungkut

This study aims to determine and analyze and answer the role of self assessment system and tax audit on VAT revenue at KPP Pratama Rungkut Surabaya. This study uses a sampling technique, namely purposive sampling where the sample is taken with certain criteria, namely corporate taxpayers registered as taxable entrepreneurs who are still productive. This study takes secondary data in the form of documents obtained from KPP Pratama Rungkut including data on the number of VAT Periodic Tax Returns, VAT revenue realization data, data on the number of SKP values in 2020-2022. The type of research used is using quantitative research methods. The data analysis techniques used are multiple linear regression and . Meanwhile, the classical assumption tests used are normality, heteroscedasticity, autocorrelation and multicollinearity tests. Overall the indicators used are valid. The classical assumption results also meet, among others, the two regression models are free from multicollinearity, no heteroscedasticity, no autocorrelation, the residuals of the two regression models are normally distributed. The findings of this study indicate that the self-assessment system has a positive and significant effect on VAT revenue at KPP Pratama Rungkut Surabaya. Tax audit has no positive and significant effect on VAT revenue at KPP Pratama Rungkut. Self-assessment system and tax audit simultaneously have a positive and significant effect on VAT revenue at KPP Pratama Rungkut.

Model Regulations for Collecting State Revenue in Registration of Sale and Purchase Land

Taxes serve as the primary source of income for the nation to finance its diverse requirements. Land sales and purchase taxes are a specialized sort of tax revenue. Nevertheless, the current taxing arrangements for land transactions enforced by the state remain unjust and need more legal certainty. This study evaluates the significance of state taxation regulations in land acquisitions, aiming to establish legal certainty and justice for the community. It proposes that state taxes on land sales should be determined based on the Tax Object Proceeds Value (NJOP). It advocates for implementing a self-assessment system to ensure equitable taxation and legal certainty in Indonesia. This study employs a doctrinal legal research methodology, conceptual approach, and statutory regulations. The sources utilized encompass primary and secondary legal texts, subsequently synthesized through deductive syllogism. The results indicate that the current rules for determining state tax deductions for land sales in Indonesia are invalid and unfair. This is because they need a self-assessment system, which leads to a lack of clarity and transparency. To address this issue, it is necessary to implement the Tax Deal System as the primary method for collecting sales and purchase taxes on land. This system would allow taxpayers to communicate with tax authorities to determine the land's fair value before conducting transactions to ensure that the transaction value and tax amount are based on the actual value of the land.

Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 21 di PT. Celebes Indonesia (Manado Quality Hotel)

This study aims to determine how the calculation and reporting of tax article 21 on employees of PT Celebes Indonesia based on Law No. 7 Year 2021. This study uses descriptive qualitative research with data collection sourced from documents of the company and result of interviews with respondents. The results of this study indicate PT Celebes Indonesia calculates Income Tax 21 using the latest rates based on Law No. 7 of 2021 with self-assessment system, namely the company is responsible for tax collector Income Tax 21. However, it was found that there was still an error calculation of the determination of PKP, where employees in that month should not be taxed but are subject to tax.

Value Added Tax Revenue: The Role of the Self Assessment System for Tax Audits, Tax Collection with VAT Restitution as a Moderating Variable

This study aims to explore the effects of the self-assessment system, tax audit, and tax collection on value-added tax revenue. Specifically, we aim to investigate whether the self-assessment system and value-added tax audit impact VAT restitution at KPP Pratama Jakarta Kelapa Gading. We conducted a quantitative research study using a causality approach, utilizing multiple linear regression analysis and moderated regression analysis with the assistance of Eviews Software. Our population consists of taxable entrepreneurs at the Jakarta Kelapa Gading Pratama Tax Service Office from 2016 to 2021, and our sample size is nearly 3000 taxpayers. We collected secondary data directly through KPP Pratama Jakarta Kelapa Gading. Our findings suggest that the self-assessment system and tax audits do not significantly impact value-added tax receipts, while tax collection has a positive impact. Additionally, VAT restitution does not affect value-added tax receipts. We also discovered that if VAT refunds moderate the Self Assessment System, Audit Taxes, and Tax Collections, their influence on Value Added Tax Revenues does not weaken. To improve compliance with tax obligations, we recommend that KPP, particularly Pratama Jakarta Kelapa Gading, enhance integrated tax education to increase Taxpayers’ understanding of the importance of fulfilling tax obligations correctly and the benefits of being a responsible citizen by paying taxes. Furthermore, supervision of tax regulations and tax collection should be strengthened to promote taxpayers’ awareness of their tax obligations and support the development of our nation and state.

Analisis Self Assessment System, Jumlah PKP, dan Penagihan Pajak Terhadap Penerimaan PPN

Valuel 1Addedl 1Taxl (VAT) is one of the sources of state 1revenue derived from taxes imposed on consumption1 of goods and1 services in1 the customs area which can be taxed gradually in each production line. The non-achievement of the VAT revenue target is |influenced 1by several| factors such as the self-assessment system, the 1number of taxable entrepreneurs (PKP), and tax collection. In addition, the realization of VAT receipts was also not achieved due to the lack of optimal VAT in several KPPs, one of which occurred at KPP Pratama Cibeunying. The purpose of this study is to determine the impact of the Self-Assessment System, the number of taxable entrepreneurs (PKP), Tax Collection and Value Added Tax (VAT) Revenue both at KPP Pratama Cibeunying Bandung in 2018-2021.The sample were assessed byl descriptivel statisticall analysis,l classical assumption testing, 1multiplel llinearl regressionl analysis,l and 1lhypothesisl testing1 using the help of lIBM SPSSl 1 1Statisticsl 26l Software.l l Thel resultsl showed1l thatl thel self-assessmentl systeml (X1), the number of Taxable Entrepreneurs (PKP) (X2), and tax collection (X3) simultaneously had a significantl effectl onl Valuel Addedl Taxl (VAT) revenue. Meanwhile, partially, only the self-assessmentl systeml has a significant influence with a positive direction on VAT receipts and other variables such as the number of Taxable Entrepreneurs and tax collection1 does not have an impact on VAT receipts.

Self-assessment System for Generic Skills Using Rubrics and Checklists

Self-assessment System for Generic Skills Using Rubrics and Checklists

Leveraging E-Taxation for Enhanced Revenue Generation in Nigeria

Electronic tax is a modern approach to taxation that involves the use of digital platforms, online services, and electronic documentation to streamline tax-related processes for both taxpayers and tax authorities, to enhance self-assessment. This study examined effect of e-taxation on revenue generation in Nigeria. The general research framework adopted was the ex-post facto research design. Data were sourced from the quarterly reports of the Federal Inland Revenue Service covering 40 quarters, spanning from second quarter of 2010 to first quarter of 2021 for pre- and post-electronic taxation. This study employed t-test technique as the procedure of data analysis and descriptive statistic for comparison of means with the aid of SPSS version 23 as a tool for data analysis. The study found a higher positive mean difference in pre and post e-tax collection, implying that total tax revenue collection statistically increased after introduction of electronic taxation platform in Nigeria. It was therefore concluded that e-taxation payment system has significant effect on Revenue Generation in Nigeria. It was therefore recommended among others that Federal Inland Revenue Service should create e-tax payment mobile application that can be installed on android phones to further simplify the self-assessment system.

Implication of Local Government Institutional Capacity Self-Assessment System at Municipal Governance

Local governments have a key role to play in ensuring that public services are provided close to the people under the federal governance system. Therefore, the success of federalism depends on effectiveness of public service delivery function. The constitution has provisioned legislative, executive, and judicial powers to local levels, Province and federation based on the principles of cooperation, coexistence, and coordination. In this context, local government institutional self-assessment (LISA) framework has been used by local government in Nepal after implementation of federal democratic republican constitution 2015.main objectives is to effectiveness of improve the quality. Acts and regulations related to these methods. The Practice of LISA by improving the Its the web-based LISA system has been introduced as an innovative instrument to track the performance of local governments in Nepal after the governance system was restructured from unitary to federal with significant power and resources to local level. The process of LISA creating capacity begins with a capacity evaluation. It presents a precise picture of the organization's strengths and weaknesses. The output of this approach unambiguously calls for the capacity-building initiatives needed and helps foster ownership to boost self-esteem. More specifically, LISA's primary goal is to investigate current practices in 10 local governance-related areas.

Fenomena kepatuhan pajak sistem self assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari

The implementation of Large-Scale Social Restrictions as known as PSBB by the Central Government and the Provincial Government of DKI Jakarta during the Covid-19 Pandemic finally brought a very bad risk, especially the entertainment industry in Jakarta. This study aims to find out how the attitude of the tax authorities in collecting entertainment taxes during the Covid-19 pandemic. The location of the research was carried out at the Regional Tax Collection Service Unit, Taman Sari District. This research is a qualitative research using a phenomenological approach. The phenomenological approach was chosen to find out the experience and point of view of the tax authorities in dealing with the entertainment industry organizers. The results show that the persuasive approach is one of the alternative efforts in maximizing tax revenue with a self-assessment system such as the entertainment tax during the Covid-19 pandemic. In addition, tax policies in the form of stimulus such as relaxation of payments and reduction of tax sanctions are also needed so that taxpayers are willing to pay taxes due and tax arrears.