Self-assessment System Research Articles

A new tool for developmental assessment based on the Common European Framework of Reference for Visual Literacy – an international usability study

Abstract What competences in visual literacy should students and European citizens in general master to be able to participate in contemporary society? This central question was addressed by the European Network of Visual Literacy (ENViL). This international community of experts developed a structure of sixteen subcompetences: the Common European Framework of Reference for Visual Literacy. Based on this framework, we developed a tool for self-assessment in secondary education: the visual rubrics. This tool was tested in several countries. The current article describes the evaluation of the criteria included in the tool and students’ comprehension of the tool as a self-assessment system. The consequences for improved rubrics are discussed.

ANALISIS KOREKSI FISKAL UNTUK MENGHITUNG PPH BADAN PADA PT. EMPAT TUJUH ABADI JAYA

PT. Empat Tujuh Abadi Jaya is a company that is a taxpayer in the form of a body that has responsibility to calculate, deposit and report the tax payable that must be paid to the state based on self-assessment system that gives full trust to the taxpayer in reporting corporate tax. But there is a problem that will be faced in the payment of taxes. This is due to the fact that the financial statements in particular the income statements are different from the commercial profit referring to the Financial Accounting Standards while the fiscal profit refers to the applicable Taxation Law. This difference is simply in the presence of income and expenses recognized as income or expenses by the company but is not recognized by the tax and in the filling as the company does not pay attention to the fiscal correction in tax reporting. For that company must pay attention to fiscal correction / fiscal reconciliation so that the amount of corporate tax payable can be equal to tax. The purpose of this study is to determine the fiscal profit derived from the results of fiscal correction in commercial financial statements to determine the tax payable body. In this study, earnings obtained after the fiscal correction in the financial statements of Rp201,112,732.00 and profit before the fiscal correction of Rp181.510.720,00 for the calculation of corporate taxes using tarif 17 paragraph 2a with tarif 25% Act No. 36 of 2008 Tax The income of the company must pay the tax before it is made Rp45.377.680,00 for the corporate tax rate less attention to the Article 31 E fare with 50% discount from the normal tarif of 25% gross turnover Rp4.8.000.000.000,00 or below and up to Rp50. 000.000.000,00 billion got a discount. Gross circulation of PT. Empat Tujuh Abadi Jaya shall not exceed 4.8M amounting to Rp4,669,400,000.00, so the Company is permitted to use the rate of article 31 E.Keywords: Tax due, Income Statement, Fiscal Correction.

IMPLEMENTASI KEBIJAKAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

ABSTRACTOne of the problems that occurred in the Probolinggo City, East Java province is thegaps in the implementation of the tax collection system self assessment at the restauranttax. Where, there is no public support for the policy of self assessment tax collectionsystem at the restaurant tax in Probolinggo City.Self assessment tax collection system at the restaurant tax is a tax collection system inwhich the public taxpayer restaurant was entrusted to carry out the national mutualcooperation through compute, calculate, and report on their own pay taxes owed.This study aimed to analyze the policy of the tax system of selfassessment on taxesrestaurants in Probolinggo City East Java province, in force since the enactment ofConstitution No. 6 of 1983 on General Provisions and Tax Procedures, as amendedby Constitution No. 9 of 1994 and Constitution No. 16 of 2000, and changed again toConstitution Number 28 of 2007. This study is the use of qualitative research methods.Determination of informants done purporsive sampling method is sampling techniquebased on a certain criteria. The number of informants interviewed was 18.The results of the analysis in this study showed that the implementation of the policy of taxcollection system of self-assessment at the restaurant tax still has not managed entirelyto be applied in Probolinggo City due to several factors into obstacles such as lack ofawareness of the taxpayer (tax consciousness), honesty taxpayer, willingness or desire topay taxes (willingness to pay), discipline taxpayer (tax discipline) in implementing the taxlaws, the laws are weak and some other obstacles.Based on the analysis, researchers gave suggestions to the Government of ProbolinggoCity to further enhance socialization activities, consider the e-tax system, andalso to policy-makers to pay more attention to return the contents of the policy andimplementation context .Keywords: policy implementation, self assessment, tax restaurants

Taxpayer Compliance, Trust, and Power

Self-assessment system as adopted in Indonesia, focusing on taxpayer awareness. Therefore trust should be the spearhead of tax compliance rather than power. This study aims to examine how trust and power play a role in improving tax compliance by the slippery slope framework. Method of data collection in this research surveys in Central Java. The sampling technique is a multi-stage sampling that combines stratified random sampling and convenience sampling. Data has been collected from October 2015-April 2016, and 242 instruments were collected (86.4 percent response rate). By using multiple regression tests, the results of this study indicate that trust and power both simultaneously and partially affect tax compliance. Based on the coefficient different test, power has a greater impact than trust in creating tax compliance. This means that the compliance created in Indonesia is mandatory compliance that denies from self-assessment system that based on voluntary compliance. JEL Classification : H26; G41 DOI: https://doi.org/10.26905/jkdp.v22i2.1580

Integrated forms of self-assessment and placement testing for Italian L2 aimed at incoming foreign university exchange students at the University of Padua

Abstract The growing number of internationally mobile students who present Italian L2 language certificates on entry has led the University of Padua Language Centre (CLA) to reflect on whether it should maintain an online placement testing as a means of placing students in the relevant classes (Fratter, Ivana & Altinier. Micol 2015. Gli apprendenti di italiano L2 all’Università e le loro abitudini tecnologiche. In Francesca Helm, Linda Bradley, Marta Guarda & Sylvie Thouësny (eds.), Critical CALL – Proceedings of the 2015 EUROCALL Conference, 177–180. Dublin & Ireland: Research-publishing.net.). As of Academic Years 2014–2015 and 2015–2016, a research project has been underway at the CLA, involving the experimentation of a new integrated system of assessment comprising self-assessment and placement testing. An initial review of the placement test results carried out at the CLA combined with an examination of language certificates presented by the students has raised some critical issues related to incongruous data among the various tests/certifications. Other situations have shown different results regarding language skills within the same test, which has underpinned the decision to introduce a system of self-assessment so as to grant greater autonomy and responsibility to the students when choosing their class. This study sets out to analyze whether exchange students at the CLA are in a position to assess their own level of competence in L2 Italian, and then choose the Italian language class most suited to their language needs, thereby making class formation procedures easier. To this end, two different self-assessment tools were assigned to the students who, in turn, revealed the difficulties they encountered when self- assessing their language level without guidance. This has led to a new approach for self-assessment. This study highlights the process and initial results of research carried out in two phases of experimentation involving a new self-assessment proposal with integrated tools.

A Model of E-Commerce Self-Assessment System Based on E-Customer Behavior

In the present paper, we aim to propose a new approach for e-commerce website’s quality assessment. The proposed system evaluates the customer’s satisfaction from their online activities. Website’s criteria are regarded as entries variables for our proposed evaluation system. The values of these criteria are captured implicitly based on online behavior of potential users using the website, considering the fact that consumer’s behavior may be interpreted as fuzzy values. It is a multi criteria procedure combined with fuzzy logic that search for valuable and dynamic information to automatic evaluate e-commerce websites, enhance sales, make decision by website’s managers and satisfy customer needs. The importance of the criterion to determine different ecommerce customer’s satisfaction levels is evaluated from customer’s behavior.

Towards a new model for SME self-assessment: a Brazilian empirical study

The purpose of this paper is to identify the business excellence status of a set of Brazilian small and medium-sized enterprises (SMEs) and to propose a specific self-assessment model that they can use. The proposed self-assessment model is based on eight criteria/dimensions for Brazilian business excellence. The e-Meg self-assessment system, provided by the National Quality Foundation (FNQ), was applied to collect data from 76 Brazilian SMEs. The data were used for a factorial analysis to reduce the number of criteria for self-assessment in SMEs. This study identifies that SMEs are far from meeting the parameters of the current business excellence model. In all criteria, the surveyed organisations analysed show underperformance. Despite being far from the best practices, there is a realisation that companies are willing to begin a process of improvement towards business excellence. For this reason, a specific model for self-assessment is proposed. The model developed for business excellence self-assessment can be used by small and medium-sized enterprises to periodically evaluate their performance and excellence. The developed model can significantly contribute to the existing literature on business excellence. Further research can help refine the criteria of this self-assessment framework to make the model holistic.

Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance

Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance

Salaried Taxpayers’ Internal States and Assessment Performance Under Self-Assessment System

Malaysian individual tax system had evolved notably since its introduction in 1967. The first reform that impact all taxpayers was the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. This is because SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. This had triggered debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel. In conjunction with this issue, this paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. The findings of this study are still relevant to date because even though SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. Specifically, this paper reports the influence of taxpayer’s internal states and taxpayer assistance on assessment performance of the individual salaried taxpayers. The data was collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance.

Web-Based Peer and Self-Assessment System Design and Development for Elementary School Students

This research aimed at designing and improving the web-based integrated peer and self- assessment. WesPASS (web-based peer-assessment system), developed in this research, allows students to assess their own or their peers’ performance and project assignments and to report about the result of these assessments so that they correct their assignments. This study employed design-based research. The participants included 102 fourth grade primary school students and their 4 teachers from 2 state and 2 private primary schools in Ankara, Kecioren (Turkey) who employed the system and were engaged in a questionnaire survey to assess its quality. The findings were analyzed through quantitative data analysis. The findings revealed that the system can be used by elementary school students for peer and self-assessment system. The participants stated that WesPASS is simple and user-friendly, and it accelerates the assessment process by employing information technology and allows to share opinions

Taxing Policy Reconstruction Based on Justice Value to Encourage Industrial Competitiveness in the Global Era

The study of trading will not be separated from the study of industry and investment, they have the close relationship of these three things in determining the competitiveness of a country, especially in the current pattern of global value chain (GVC) trading. The aims of this study are: (a) to analyze the urgency of increasing the competitiveness of national industry in the era of world free trade, and (b) to reconstruct taxation policies to promote industrial competitiveness in the global era. Tax reform should be able to improve competitiveness, and enthusiasm to invest for the investors. Due to growing business will increase tax revenue. The tax policy is very influential on industry, trade, and investment, because according to business people, tax is the biggest investment constraint, besides security, law, labor, regional autonomy, and smuggling issue. The reconstruction of taxation policies through the updating of tax laws includes: simplifying administrative procedures, raising taxpayer awareness, implementing a credible, accountable and consistent self-assessment system, tariffing adjustments to improve competitiveness, and expanding tax bases to increase state revenues. In order to improve competitiveness with other countries, it is necessary to put forward the principles of fairness and neutrality in tariff setting, and provide incentives for small business development. The structure of the prevailing tax rate is simplified in stages, planned, differentiated tariffs, and simplified layers intended to provide a more proportional tax burden for each taxpayer class.

Smartphone-Based Hearing Self-Assessment System Using Hearing Aids With Fast Audiometry Method.

Hearing loss is an irreversible damage. Patients with hearing loss usually use hearing aids or cochlear implants for hearing compensation. Hearing test is used to detect hearing-loss degree in different frequency bands for both ears or for the single ear with hearing loss. The conventional hearing test method requires an audiologist to conduct the test process, which causes a burden for the patient in respect of cost and time. This paper describes a new smartphone-based audiometry method for the hearing self-assessment using hearing aids as the audio sources, a smartphone as the user-interface and controller. The hearing aids are controlled by the smartphone through low-power wireless communication link. The stimulus audio signal with the feature of sweeping amplitude out of the hearing aids is generated by an innovative "coarse-to-fine focus" algorithm, which reduces test time and improves test accuracy as well. The proposed method is verified by a demo smartphone-based hearing self-assessment (SHSA) system, which consists of hearing aid hardware, user-interface application, and stimuli generating algorithm. The objective measurement of the demo system verifies the precision of the sound level within a variation less than 0.5dB HL for all six frequency bands. The subjective test with 20 samples with different levels of hearing loss in a sound-proof booth indicates that the SHSA system has an average difference of less than 6dB HL for different hearing-loss severity, and is capable of saving more than 50% hearing test time on average compared to the conventional hearing test.

The Development of Tax Law Application Formula in Indonesia from IRAC into IREAC

The characteristic and pattern of tax collection system in Indonesia is mutual cooperation (kegotongroyongan) conducted using self-assessment system, in which taxpayer is trusted to calculate, to consider, to pay, and to report its own tax. Having gotten evidence, tax authority will publish tax stipulation for which a legal attempt can be file in the form of objection, appeal or judicial review. The number of tax disputes is substantial, indicating that there is a difference of tax law application, the process of applying law to the fact or concrete event. In addition to syllogism, the application of law can be done using a more comprehensive and practical formula, IRAC/ILAC. This study was a library research on law and book/article using statute, conceptual and analytical approaches. The result showed that many tax stipulations become tax dispute due to the difference of interpretation on law and evidence validation. Viewed from juridical aspect, Laws on Tax General Provisions and Tax Court govern that the key to tax law application in Indonesia is evidence. Thus, the application of Indonesian tax law with IRAC formula can be expanded by adding “evidence” into IREAC: Issues-Rules-Evidence-Application-Conclusion.

Improved DEA Cross Efficiency Evaluation Method Based on Ideal and Anti-Ideal Points

A new model is introduced in the process of evaluating efficiency value of decision making units (DMUs) through data envelopment analysis (DEA) method. Two virtual DMUs called ideal point DMU and anti-ideal point DMU are combined to form a comprehensive model based on the DEA method. The ideal point DMU is taking self-assessment system according to efficiency concept. The anti-ideal point DMU is taking other-assessment system according to fairness concept. The two distinctive ideal point models are introduced to the DEA method and combined through using variance ration. From the new model, a reasonable result can be obtained. Numerical examples are provided to illustrate the new constructed model and certify the rationality of the constructed model through relevant analysis with the traditional DEA model.

INDIVIDUAL TAXPAYERS’ PERCEPTION TOWARDS SELF-ASSESSMENT SYSTEM: A CASE OF SABAH

Undoubtedly, economic analyses are important to understand a tax system. However, in a democratic system, the taxpayer’s perception, evaluation and compliance with tax laws are of equal importance. This study attempts to explore the taxpayers’ acceptability towards a self-assessment system and also to investigate taxpayers’ perception on the present tax system. A survey was undertaken in Kota Kinabalu, Sabah, involving 195 individual salaried-taxpayers. Results of the study revealed that Malaysian taxpayers are satisfied with the present tax system. They see it as a simple and easy system. However, the study also revealed that the taxpayers welcome the change from the present system to the self-assessment system. They perceive that they are ready for it. Despite the taxpayers readiness toward a self-assessment system, most of the taxpayers did not know their responsibility under the new system. Moreover, they are unable to compute their own tax. However, most of them are interested in learning more about the Malaysian Income Tax System if they have the opportunity to do so. The taxpayers surveyed had a poor understanding of the tax laws. Thus, recommendations have been made to MIRB to increase the taxpayers knowledge and understanding of their obligation and rights as a taxpayer. The use of effective ways of communication and promotion of the self-assessment system have also been suggested.Keywords: self-assessment system, official assessment system, LHDN, knowledge of tax, perception

إستخدام أسلوب العينات في إجراءات الفحص الضريبي عند تطبيق نظام التقدير الذاتي في التحاسب الضريبي “بحث تطبيقي في الهيئة العامة للضرائب”

It is well known to all that the contribution of tax revenues within the revenues of the general budget is very little and does not exceed 6%, despite the importance of tax revenues in the public revenues of most countries, including those countries whose oil is the main source of revenue. Most countries in the world and developed countries in particular Methods of estimation and taxation, and those advanced methods to adopt self-assessment system in tax accounting. Self-assessment is the way in which the tax administration grants the taxpayer's legal right to pay the tax by calculating the tax that is incurred and determines the amount he pays or the amount he has the right to recover. The self-assessment simply means that the taxpayer pays his tax on the basis of what his accounts show and what he shows in his tax declaration of net income. Tax administration only accepts this at this stage, but the tax administration has the right to choose certain persons and call them to check their books and all their financial documents To ensure that their account is correct for the tax paid. If the calculation of the tax paid is not correct or the books and documents show that other income not declared by the person in his declaration then the tax will be properly refunded with the fine and possibly other penalties in countries of imprisonment for years. This method must be controlled by the tax administration on the activities and activities of the taxpayer during the period or periods. The researchers believe that the determination of the size  and number of taxpayers subject to tax examination by the Commission should be studied scientifically and objectively using the sampling method As a scientific means contributing to the provisions of the Authority's control over the taxpayer's activities and financial activities with a view to determining taxable income and accounting for it. In order to achieve the objectives of the research will discuss the following axes to represent  the general framework of research: - Self-assessment system in taxation. - Method of sampling in the tax examination

Tax Compliance: An Experimental Approach

In a self-assessment system, the tax office has a passive position. Their main duty of the tax office is to ensure that taxes that are calculated and paid by the taxpayers are in accordance with the applicable tax rules. The main instrument for this purpose is, in an income tax context, the income tax return. Based on the information written by taxpayers in this form, the tax office then conducts a set of activities to see of the tax return contains information that reflects taxpayer’s reality.The self-assessment system carries a consequence that taxpayer compliance has a major role in determining the amount of taxes that are collected by the tax office. If the taxpayers comply with the tax rules, then consequently, more tax revenue will be collected. On the contrary, if the compliance rate is low, then there will be less revenue.This research looks at this issue. The focus is individual taxpayers as their contribution to the total revenue currently is low. For this purpose, this research uses an experimental approach using participants from students at the PKN STAN (from both school leavers and civil servants), tax trainers at the Pusdiklat Pajak, and newly-recruited employees of the tax office. The experiment reveals that firstly, on average the research participants report less income that it should have been reported. Secondly, it is revealed that audit rate and penalty rate are the two most important factors in influencing the amount of income reported by the research participants.

MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP

Based on the self-assessment system, taxpayers are given full trust to calculate, take into account, pay and also self-report the amount of tax payable. In practice, Directorate General of Tax is authorized to publish administrative sanctions against the taxpayers who violate taxation liabilities. In other conditions, it is possible that an administrative sanction is imposed inappropriately to the taxpayer as a result of inaccuracy of the tax officers. It can be a burden to the the taxpayer who is unguilty or misunderstood the laws of tax. In such circumstances, the administrative sanctions in the form of interest, penalty and the assigned increase can be annually deducted by the Director General Of Taxation.

Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia

PurposeThe success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax evasion cases. The purposes of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the self-assessment system in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion.Design/methodology/approachData were collected from 400 taxpayers through a questionnaire and analysed.FindingsFrom the analysis, it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia.Originality/valueThe findings of this study would be useful for the government to further improve the present tax system to increase voluntary tax compliance.

Pengaruh Kinerja Account Representative, Self Assessment System, dan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak

This research is aimed to examine the effect of the performance of AR, self- assessment system, and the tax audit of the individual taxpayer compliance. This research was conducted in the Tax Office (KPP) Pratama Yogyakarta. The data used are primary data on the results of questionnaire 104 respondents and data that can be processed as many as 99 questionnaire. The sampling method using a convenience sampling and data analysis technique used is multiple linear regression techniques. This research findings show that performance of AR, self-assessment system, and the tax audit in partially and simultaneous have had a positive effect on compliance of individual taxpayers