Self-assessment System Research Articles

An Examination of the Implication of Tax Audit on Revenue Generation in Enugu State of Nigeria

Tax audit was adopted to evaluate tax computations and remittances in the self-assessment regime. The system of self-assessment provides the taxpayer with the responsibility of assessing his economic activities for taxation, adopting the recommended template or form to render the gross income, allowable deductions, etc. emanating from the economic activities engaged in. The implication of tax audit on tax revenue was undertaken to determine the effectiveness of tax audit on the self-assessment tax policy alongside their contributions to taxation revenue. The survey research design was adopted for the study. Chi-square statistics tool was used to test hypotheses generated for the study. The study revealed that, self-assessment scheme affects revenue generation positively and has contributed greatly in the success of the self-assessment tax policy. The policy is still relevant in today’s business world. It should be upheld.

Evaluasi atas SP2DK pada Pengusaha Kena Pajak

In Indonesia, the tax system in place is a self-assessment system, through which taxpayers independently fulfill their tax obligations. Despite this, in practice, taxpayers often encounter non-compliance or errors in reporting. Consequently, the SP2DK is utilized by the DJP to ensure the effective operation of the self-assessment system and the accurate fulfillment of taxpayers' obligations. This article aims to evaluate the implementation of SP2DK for the 2022 Tax Year from the perspective of PKPs who receive SP2DK. The primary focus of this research is to understand how a taxable enterprise encounters and responds to SP2DK and to ascertain the steps taken in providing information to the DJP. The methodology employed involves qualitative research using a case study approach, with the research subjects being Individual Taxpayers who are taxable enterprises and own businesses in the food, beverage, and tobacco wholesale trade and who receive SP2DK in the city of XYZ. The results of this research reveal an underpayment of VAT amounting to IDR 114,191,457 and income tax amounting to IDR 182,504,137, which is repaid in installments within 6 months from the date of the LHP2DK.

Improving Tax Compliance Intentions and Self-Assessment System: Approach to the Theory of Planned Behavior

Tax compliance is a cornerstone of the social contract, whereby citizens get government services in exchange for monetary contributions and hence it is essential for the government to maintain fiscal stability. This research intends to measure taxpayers’ willingness and ability to accurately self-report their compliance with tax legislation by investigating the taxpayer’s perspective through attitude, subjective norms, and behavioral control. Structural Equation Modeling (SEM) was combined with Partial Least Square (PLS) analysis and snowball sampling for the data processing. The sample for this research consisted of 430 individual taxpayers in Indonesia’s Banten Province. The results show that attitudes, subjective norms, and perceived behavioral control affect taxpayers’ compliance intentions and the self-assessment system. The self-assessment system is an additional factor that indirectly influences compliance intentions. The study establishes a fundamental framework for gaining a more profound understanding of tax compliance intentions and can serve as the groundwork for future investigations aimed at constructing more advanced models and theories to elucidate tax compliance intentions. These findings can assist countries in developing more efficient tax policies to enhance taxpayer compliance and optimize the tax system to maximize tax collections.

The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance

Taxation plays a crucial role in Indonesia as it serves as a significant revenue source for the country. Small and Medium Enterprises (SMEs) are particularly important in the economic landscape of Indonesia. This study underscores the significance of tax compliance among Small and Medium Enterprises, particularly in light of global economic challenges and the essential need for tax revenues. Tax compliance is a critical determinant in sustaining government functions and fostering economic growth in Indonesia. It is vital for governments to fulfill their financial obligations, including the provision of public goods, national defense, and support for economic development. However, factors such as tax socialization, understanding of tax regulations, and the application of tax knowledge influence the level of compliance among Micro, Small, and Medium Enterprises (MSMEs). The objectives of this research were to examine the impact of the self-assessment system on tax compliance among MSMEs in Indonesia, and to investigate the mediating role of tax socialization in the relationship between the self-assessment system and tax compliance. This study examined micro, small, and medium-sized business taxpayers in Denpasar City, utilizing a sample size of 100 taxpayers selected through simple random sampling. The findings indicate that self-assessment systems have a positive impact on the compliance behavior of these MSME taxpayers. However, the results suggest that tax socialization does not significantly moderate the relationship between the self-assessment system and taxpayer compliance.

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.

Self Assessment System, Pengetahuan, Dan Sanksi Pajak Berpengaruh Terhadap Kepatuhan Pajak Dengan Religiusitas Sebagai Variabel Moderasi

This study investigates the impact of several factors on taxpayer compliance, including understanding of the self-assessment system, knowledge of tax regulations, tax sanctions, and religiosity. The aim is to gain insights into what influences taxpayers to comply with tax regulations. The study employs quantitative data collection methods through surveys and questionnaires. Analytical techniques such as descriptive analysis, quality tests, classical assumption tests, and hypothesis testing are used. Results indicate that understanding of the self-assessment system, knowledge, and tax sanctions positively influence taxpayer compliance. Additionally, religiosity moderates the relationship between understanding the self-assessment system, knowledge, and taxpayer compliance, but not for tax sanctions.

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.

Problematika Keterlambatan Penyampaian Tanggapan SP2DK Wajib Pajak yang di terbitkan oleh KPP Pratama di kota Pontianak

SP2DK is a letter from the Tax Office Director (KPP) issued to taxpayers to explain data and/or information regarding the suspected non-fulfillment of tax obligations in accordance with the provisions of tax legislation. The term SP2DK, commonly referred to as the "love letter" by the community, is considered a precursor to future trials and carries a worrying nuance. However, if interpreted correctly, SP2DK is a control mechanism and follow-up in the Indonesian tax self-assessment system, which provides taxpayers with the opportunity to review and clarify their tax obligations. Regarding the self-assessment tax system in Indonesia, the monitoring process must continue to ensure tax compliance. Thus, tax collection activities can be carried out according to applicable regulations. The Pratama Tax Office gives taxpayers a deadline of 14 days (from the date of dispatch) to respond to the SP2DK. According to the 2021 Annual Report data from the Directorate General of Taxes (DJP), SP2DK production last year amounted to 3.73 million letters. This number increased by approximately 53.86% compared to the production in 2020 of 2.42 million letters.

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.