Tax Agency Research Articles

Penegakan Hukum dalam Pelayanan Pemungutan Pajak Kendaraan Bermotor (PKB) di Kantor Unit Pelaksana Teknis Pengelolaan Pendapatan Daerah (UPT PPD) Pandan, Provinsi Sumatera Utara

The purpose of this study was to find out the legal arrangements, law enforcement obstacles and how to overcome them in collecting Motor Vehicle Tax (PKB) at the Pandan Regional Revenue Management Technical Implementation Unit Office (UPTPPD) based on the legal regulations in force in Pandan Region. The research method used in this research is Normative Juridical by searching and collecting data through library research from reading sources in the form of related legal books, opinions of legal experts, related laws and regulations, related websites and interview results. The results of the study show that the implementation of PKB collection at the Provsu BPPRD starts from registration, determination, payment by the taxpayer and validation to the deposit to the regional treasury by carrying out based on the Permen, Permendagri, Pergubsu that apply at UPT PPD Pandan as a form of implementation of Law no. 28 of 2009 concerning Regional Taxes and Levies. Furthermore, regarding obstacles in the implementation of motorized vehicle tax collection at the Regional Tax and Retribution Management Agency of North Sumatra Province, are the inclusion of the owner's identity (KTP and SIM) according to the tax note/STNK, technical gaps in service to taxpayers, PKB payments with the online system, payments via Banks, the large number of motor vehicle tax arrears objects both caused by the negligence of taxpayers in fulfilling their obligations to pay taxes.

Tax policies and agency costs

AbstractWe show that when large corporations are subject to a different tax system than smaller firms, the agency cost of under‐ and overinvestment is significantly altered. In contrast to the findings in the literature, the gap between the first‐ and second‐best investment trigger prices do not move in lockstep with variations in the corporate tax rate, as in the case of a linear tax system. We show that the gap can either widen or shrink, depending on the tax policy design and regime. In addition, we find that the agency cost under a progressive tax regime is considerably larger than the agency cost under a regressive tax regime when equityholders have to bear all the investment costs. These results are reversed when managers have the ability to issue additional debt to finance the firm's expansion and transfer part of the investment costs to bondholders.

Fighting vacation rental tax evasion through warnings to potential evaders

AbstractThis paper uses differences‐in‐differences to analyze the effectiveness of messages sent by the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results suggest that these messages were effective in the aggregate, as there was an increase both in the declared amount of such income (6–8.5%, depending on the line item under which it is declared) and in the number of filers (29.7–64.2%), and this effectiveness became more marked over time. Notably, there was more response to the intervention from the self‐employed. However, in some collectives, the intervention produced the opposite of the intended effect.

The Influence of Participative Leadership on the Voice Behavior of Public Servants

Determining how to stimulate public employees’ voice behaviors has become a critical issue in both theory and practice. This article draws on the theories of participative management, leadership, role theory, and social identity theory and proposes a moderated mediation model to explore the mechanism by which participative leadership shapes public employees’ voice behaviors. To test this study’s hypotheses, we conduct a three-wave investigation of 739 public tax agency employees in the Yangtze River Delta area of China. The results show that participative leadership significantly predicts employees’ voice behaviors by enhancing their organizational identification. Furthermore, power distance moderates the relationship between participative leadership and organizational identification. These findings advance our understanding of how to motivate employees’ voice behaviors from the perspective of participative leadership in public organizations.

Analisis Implementasi Permendagri No. 19 Tahun 2016 di Provinsi Sumatera Utara

The purpose of this research is to analyze the implementation and obstacles of Permendagri No. 19 of 2016 concerning the management of regional assets at the Regional Tax and Levy Management Agency of North Sumatra Province. The research method used in this research is field research with a qualitative research approach, with a descriptive type of research. The results of the study show that from communication, it needs to be improved. Resources, Placement of human resources for goods management through the appointment and proposal by the Head of the Agency and then determined through a Governor's Decree. disposition. It's good enough even though it must always be fostered and reminded of its main duties, especially the Goods Management team, Bureaucratic Structure (Fragmentation and SOP), Although the number of Goods Managers is quite large but not yet fully effective, where there are still some goods managers both in the Agency and in the UPT are still working on things -Things that are outside of their main function.

Influence Characteristics Individual and Competence to Performance with Work Placement as Variable Mediation

Operations of internal government agencies carry out their respective functions, of course, must pay attention to the performance of their employees, especially for government agencies that are in direct contact with providing services to the community. To be able to provide services to the community, employees must be able to improve their performance. This study aims to analyze the effect of individual characteristics and competencies on employee performance with work placement as a mediating variable for employees of the Medan City Regional Tax and Retribution Management Agency. This type of research is explanatory research with a quantitative approach. The population in this study were 287 employees of the Medan City BPPRD, with a sample of 168 respondents using a purposive sampling technique. Data were analyzed using descriptive statistical analysis and path analysis via IBM SPSS Statistics. The results showed that individual characteristics had a positive effect of ? = 0.045 and 0.042 <0.05 significantly on performance with work placement as a mediating variable. Furthermore, competence has a positive effect of ? = 0.076 and is significant 0.021 <0.05 on performance with work placement as a mediating variable. Individual characteristics and competencies have a positive and significant effect on employee performance with work placement as a mediating variable.

Individual and neighborhood risk factors of hospital admission and death during the COVID-19 pandemic: a population-based cohort study

BackgroundThe coronavirus disease 2019 (COVID-19) disproportionately affects minority populations in the USA. Sweden — like other Nordic countries — have less income and wealth inequality but lacks data on the socioeconomic impact on the risk of adverse outcomes due to COVID-19.MethodsThis population-wide study from March 2020 to March 2022 included all adults in Stockholm, except those in nursing homes or receiving in-home care. Data sources include hospitals, primary care (individual diagnoses), the Swedish National Tax Agency (death dates), the Total Population Register “RTB” (sex, age, birth country), the Household Register (size of household), the Integrated Database For Labor Market Research “LISA” (educational level, income, and occupation), and SmiNet (COVID data). Individual exposures include education, income, type of work and ability to work from home, living area and living conditions as well as the individual country of origin and co-morbidities. Additionally, we have data on the risks associated with living areas. We used a Cox proportional hazards model and logistic regression to estimate associations. Area-level covariates were used in a principal component analysis to generate a measurement of neighborhood deprivation. As outcomes, we used hospitalization and death due to COVID-19.ResultsAmong the 1,782,125 persons, male sex, comorbidities, higher age, and not being born in Sweden increase the risk of hospitalization and death. So does lower education and lower income, the lowest incomes doubled the risk of death from COVID-19. Area estimates, where the model includes individual risks, show that high population density and a high percentage of foreign-born inhabitants increased the risk of hospitalization.ConclusionsSegregation and deprivation are public health issues elucidated by COVID-19. Neighborhood deprivation, prevalent in Stockholm, adds to individual risks and is associated with hospitalization and death. This finding is paramount for governments, agencies, and healthcare institutions interested in targeted interventions.

Report of 2021 BCOJ Collaborative Work: Efficient Analysis of Alcohol Concentration in RTD (Ready to Drink) Alcoholic Beverages Using a Near-Infrared System

In this collaborative BCOJ study, the Alcolyzer method was found to be applicable to the analysis of alcohol concentration in RTD. This method has been adopted for inclusion in the Methods of Analysis of the BCOJ. The differences between the average alcohol concentrations measured by the Alcolyzer method and the distillation method were less than 0.1% (v/v) and considered comparable. The repeatability of the Alcolyzer was smaller than the upper limit of 0.3% required by the Japan National Tax Agency, and the reproducibility was smaller than the upper limit of 0.5% required by the Japan National Tax Agency. This method has been admitted as a reasonable and accurate method for the analysis of alcohol concentration in RTD samples by the Japan National Tax Agency.

Tax Management Research, Bibliometric Analysis Using Keywords and Abstracts

The challenges derived from tax operations in different jurisdictions make the management of tax obligations increasingly complex. Taking this into account, a bibliometric analysis is proposed to shed light on the content of the publications from a word analysis to identify research topics in a set of publications and establish relationships between concepts. The findings show a dominance of two large clearly segmented clusters: on the one hand, multinational companies trying to better manage their profits; and on the other, the Tax Agency trying to avoid tax evasion at all costs.

Analysing the Contribution and Effectiveness of Restaurant Tax on Regional Original Revenue in Batubara Regency North Sumatra Province, Indonesia

Regional original revenue (PAD) is income earned and collected by regional regulations under statutory. Restaurant tax is one sector that has great potential in contributing to regional income in Batu Bara regency, Sumatera Utara, Indonesia. Thus, this study identifies the contribution and effectiveness of restaurant tax revenues to local revenue (PAD) in Batu Bara Regency, North Sumatra Province. This study is designed using descriptive statistics considering the regional tax and retribution management agency of Batu Bara regency. The results of this study indicated that the restaurant tax target realization in Batu Bara Regency in 2017 was 105.51 percent, in 2018 was 92.34 percent, in 2019 was 109.22 percent and in 2020 was 95.42 percent and the contribution of tax revenue to PAD each year fluctuated equally. In conclusion, the restaurant tax is one of the local incomes and an important contribution to Regional Original Revenue (PAD).

Increased short- and long-term mortality amongst patients with early periprosthetic knee joint infection

BackgroundPeriprosthetic joint infection (PJI) following total knee arthroplasty (TKA) is a severe complication in terms of disability, morbidity, and cost. We performed a study to investigate whether early PJI (within 90 days of primary TKA) is associated with increased mortality. Secondary aims were to compare mortality rates over time and between surgical treatment methods.MethodsPatients with suspected PJI were identified by linkage of the Swedish Knee Arthroplasty Register (SKAR) and the Swedish Prescribed Drug Register (SPDR) in 2007–2008 and 2012–2013. Medical records of patients receiving more than 4 weeks of continuous antibiotic therapy were subsequently reviewed to verify the PJI diagnosis. Information on mortality was obtained through the SKAR which is updated daily from the tax agency and patients with PJI were compared to patients without PJI.ResultsFour hundred sixty-six patients were diagnosed with PJI within 90 days and compared to 40,362 patients without PJI. Mortality rates were significantly higher for PJI patients in both short- and long term: 2.6% vs. 0.8% at 1 year, 4.9% vs. 1.9% at 2 years, 15.7% vs. 7.1% at 5 years, and 38% vs. 21.4% at 10 years. The difference in mortality rate remained after adjusting for sex, age, diagnosis, and time period for surgery with Hazard Ratio 1.8 (95% CI:1.6–2.1). Mortality rates did not differ between time periods, and we found no correlation to surgical treatment.ConclusionPatients with early PJI after primary TKA have an increased mortality rate compared to TKA patients without PJI. Improvements in surgical treatment strategy has not resulted in better survival. Long term difference in mortality rates indicates that PJI is not the sole reason for mortality suggesting a general frailty in PJI patients.

SISTEM INFORMASI KEPEGAWAIAN BERBASIS WEB PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH (BPPRD) KABUPATEN MUARO JAMBI

The rapid development of technology makes every company want to take advantage of the role of information technology to improve the performance of an agency as well as the Regional Tax and Retribution Management Agency (BPPD) of Muaro Jambi Regency which needs to improve technology to make it easier to carry out or facilitate employee performance, especially data collection for the staffing department. One of the problems in the Regional Tax and Retribution Management Agency (BPPDD) in Muaro Jambi Regency is in the personnel department, such as staffing data that still uses Microsoft Excel so that it is still inaccurate, efficient and effective in monitoring and processing employee data. From the problems above, a solution was created, namely in the form of a Web-Based Personnel Information System which is expected to help solve problems that exist in the staffing section such as rank order list data for Employees, Bezetting data, employee performance target data, and employee mutation data. The development of this system uses the Waterfall method and is implemented using the PHP programming language with the CodeIgniter v.3 framework and My SQL database. The results of this study are that a system design and implementation will be made so that the personnel information system website can manage personnel data effectively and efficiently.

Analisis Kontribusi, Efisiensi dan Efektivitas Penerimaan Pajak Daerah terhadap Penerimaan Pendapatan Asli Daerah (PAD) Kabupaten Barito Kuala (Tahun 2014-2019)

This study aims to determine the level of contribution, efficiency and effectiveness of regional tax revenues in Barito Kuala Regency to Regional Original Income and Regional Taxes in Barito Kuala Regency. regional taxes contained in regional original revenues are charged to local communities by regional governments without obtaining direct reciprocity from the taxes that have been paid. This is a quantitative descriptive study that uses contribution, efficiency and effectiveness analysis using secondary data sourced from the Budget Realization Report obtained from the Regional Financial and Asset Management Agency (BPKAD) and the Regional Tax and Levy Management Agency (BP2RD) of Barito Kuala Regency. The results of this study indicate that in Barito Kuala Regency, the largest contribution level to local taxes and local revenue is BPHTB, followed by Street Lighting Tax. Revenue efficiency can be said to be efficient because local tax levies are below 40%. The overall tax effectiveness is very effective because it exceeds 100%.

Restaurant Taxpayer Billing System at the Medan City Regional Tax and Retribution Management Agency in 2022

In collecting taxes is a major aspect and must be considered by the government at all levels of central and local. Because tax collection in general is an effort where taxpayers must pay their taxes, their tax debts, pay off collection fees and arrange and warn to take billing actions such as forced letters, confiscate, and sell confiscated goods. In this study, conducted on the restaurant tax collection system at the Medan City BPPRD, this study aims to determine whether the restaurant tax billing system carried out at the Medan City BPPRD is in accordance with regulation No.19 of 2000. This research includes qualitative descriptive research. The research subject is the Medan City BPPRD Office. The restaurant tax imposition rate at the Medan City Tax and Levy Management Agency is 10% (ten percent) and the procedure for collecting restaurant taxes at the Medan City Tax and Levy Management Agency uses one system, namely the Self Assessment System.

Analisis Pengetahuan dan Kepatuhan Wajib Pajak Restoran di Kota Medan


 This study aims to understand the regulatory system regarding knowledge and obedience to restaurant taxpayers. The Department of BPPRD or the Regional Tax and Retribution Management Agency for the city of Medan, to realize order and compliance in carrying out restaurant tax payments. This study uses a qualitative method which in order to understand social events that are in the area of ​​the Medan City Tax and Retribution Management Agency where sometimes delays in paying taxes are a problem, to try to carry out better the level of discipline, responsibility, and level of responsibility. self-discipline of restaurant taxpayers, the efforts of these problematic factors will affect the level of restaurant tax compliance and acceptance, this study is also disaggregated. Building a good country, prospering and prospering the region is obedient in providing support for the implementation of local government.
 Keywords: Knowledge of Taxpayers, Restaurant Taxpayers, Taxpayer Compliance

An Effect of Leadership and Work Motivation Employee Job Satisfaction at the Regional Tax and Level Management Agency North Medan

This research was conducted to know the influence of leadership and motivation on employee job satisfaction at the regional tax and retribution management agency branch Medan Utara. This research approach uses an associative where this study aims to analyze the problem that there is a relationship between a variable and other variable. The population in this study were employees who worked in the office of the regional tax and retribution management agency branch Medan Utara. This study uses saturation or census techniques where all of the population was used as a sample, and the number of employees who work in the office of the regional tax and retribution management agency branch in North Medan is 70 people. The results of this study are that there is a significant influence between leadership on job satisfaction 0.000 <0.05, as well as between the motivation variable on job satisfaction, where there is a considerable influence. There is also a simultaneous research result known that Fount 227.107> F table 2.74 with a probability of sig 0.000 <0.05, it is stated that the hypothesis Ho (rejected) and Ha are accepted, indicating that there is an influence between leadership and motivation on employee job satisfaction. The coefficient of determination obtained is 0.890, which means 89%, where other factors influence the remaining 11%.

Pengaruh Perencanaan Pajak, Prudence, dan Biaya Agensi Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI Periode 2016-2020)

This study aims to analyze the effect of tax planning, prudence, and agency costs on firm value. The independent variables in this study are tax planning which is measured using the effective tax rate, prudence is measured by using accrual conservatism, and agency costs are measured using free cash flow. The dependent variable in this study is firm value which is measured using price book value. This study uses descriptive analysis with a quantitative approach that uses secondary data. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique used is purposive sampling so that the selected sample is 11 companies selected based on the sample criteria, so that a total sample of 55 companies is obtained from the total sample of 11 times the research period for 5 years. The analysis technique in this study uses statistical data regression analysis of multiple linear regression analysis. The results of this study indicate that tax planning has a negative effect on firm value, prudence does not have a significant effect on firm value, and agency costs have a significant effect on firm value.

Chilean Tax Agency Circular No. 29 of 2022

This article reviews the main regulations established by Circular No. 29 of 2022, the new Circular issued by the Chilean tax authorities regarding transfer pricing.

Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Restoran di Kota Medan (Studi kasus: Badan Pengelola Pajak dan Retribusi Daerah Kota Medan)

Restaurant Tax is a tax on services provided by restaurants. Restaurant Tax managed by the Regional Tax and Retribution Management Agency (BPPRD) of Medan City is a Regional Tax that can have a positive impact on increasing Regional Original Income (PAD) because there are more restaurants in the area. Medan city. The research method uses the Quantitative Analysis method, using this method to analyze the data for comparison to the results of calculations research. The results can be seen that the rate of increase in the growth of the restaurant business in Medan City which is registered with the Medan City Regional Tax and Retribution Manager from 2011 to 2020 is quite volatile, where the influence of Taxpayers, Per capita Income, Population has a positive effect on Medan City Restaurant Tax receipts

Implementasi Kebijakan Pelayanan Pajak Bumi dan Bangunan (PBB) Pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan

Policy implementation is a way for a policy to achieve its goals. Implementation is a general process of administrative action that can be investigated at a certain program level, this study aims to determine the implementation of the Land and Building Tax (PBB) service policy at the Medan City Regional Tax and Retribution Management Agency and to find out and analyze the factors that influence it. The form of this research belongs to descriptive research that uses qualitative data analysis, namely this research is investigated by observation or observation, interviews, and describes the state of the object of research based on the facts. There were 11 informants in this study. Data collection techniques were obtained from interviews, observations, and documentation. While the data analysis techniques are data collection, data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that the implementation of the Land and Building Tax (PBB) service policy at the Regional Tax and Retribution Management Agency of Medan City has not gone well. This can be seen from the lack of good communication, resources and bureaucratic structure. Factors that influence not going well are lack of knowledge, perception, physical condition, gender and community living environment, lack of human resources in charge of Land and Building Tax (PBB) services, lack of a special budget allocated for equipment Land and Building Tax (PBB) services, obstacles often occur so that the Service Operational Standards (SOP) are sometimes not met.