Tax Agency Research Articles

Analisis Yuridis Pembubaran Perseroan Terbatas (PT) Yang Tidak Beroperasi

Dissolution of a limited liability company consists of some methods pursuant to Article 142 of Law No. 40/2007 On Limited Liability Companies, one of which is by a court ruling. According to explanation of Article 146 of the Law on Limited Liability Companies, dissolution of a limited liability company with an excuse that it no longer operates has to be proved with a letter submitted to tax agency. However, the law does not mention who is authorized to submit the letter to tax agency. This research analyses the position of directors and stockholders in the process of dissolution of a limited liability company that no longer operates, the consideration and ruling handed down by the judge in the Verdict of the Supreme Court Number 1618 K/PDT/2016 and the Verdict of the Constitutional Court No. 63/PUU-XVI/2018 concerning legal certainty of position of director and stockholders related to the process of dissolution of a limited liability company that no longer operates, and the legal protection for stockholders in case the director fail to perform their duties and report to related institutions in the process of dissolution of a limited liability company. This research employs normative juridical method and is juridical analytical. The data are collected through library research conducted by document study. The data analysed qualitatively and the conclusion is drawn deductively. The juridical analysis demonstrate that concerning the dissolution of a limited liability company that no longer operates in the Verdict Number 1618 K/PDT/2016, the Panel of Judges state that the director is rightful to submit a letter related tax agency regarding that the limited liability company no longer operates. In relation with the explanation of article 146 paragraph 1 letter C o the Law on Limited Liability Companies in the Verdict No. 63/PUU-XVI/2018, the Panel of Judges state that the explanation is not unconstitutional an has provuded adequate explanation that although director is not mentioned as the organ of a limited liability company that shall submit the letter to tax agency concerning its non-operating company, it has to be clearly understood that the Law on Limited Liability Companies delegate the responsibility of organization of the company only to the director. With this anlysis, it is suggested that more assertive and clear regulations be made in order to prevent various interpretations patricularly in understanding the explanation of the Law No. 40/2007 on Limited Liability Companies.

The impact of different data sources on the level and structure of income inequality

AbstractThis paper aims to analyze the effect on measured inequality and its structure of using administrative data instead of survey data. Different analyses are carried out based on the Spanish Survey on Income and Living Conditions (ECV) that continued to ask households for their income despite assigning their income data as provided by the Tax Agency and the Social Security Administration. Our main finding is that the largest discrepancies between administrative and survey data are in the tails of the distribution. In addition to that, there are clear differences in the level and structure of inequality across data sources. These differences matter, and our results should be a wake-up call to interpret the results based on only one source of income data with caution.

LEGAL PROTECTION OF SHAREHOLDER’S RIGHT IN OF DISSOLUTION COMPANY BASED ON LAW NUMBER 40 OF 2007 REGARDING LIMITED COMPANIES (CASE STUDY OF THE SUPREME COURT’S DECISION NUMBER 1618 K/PDT/2016)

The dissolution of a limited liability company is regulated in Article 142-146 of Law Number 40 of 2007 concerning Limited Liability Companies. In the case of the Supreme Court Decision Number 1618 K/Pdt/2016 where one of the requirements for the application for the dissolution of a Limited Liability Company is to notify the tax agency that the company has been inactive for 3 (three) years or more which must be carried out by the Board of Directors. Whereas in the case of the dissolution of the company through a court order in article 146 paragraph 1 letter c it states that the district court may dissolve the company at the request of the shareholders, the Board of Directors or the Board of Commissioners based on the reasons that the company is not possible to continue.

Differences in Dementia Care Between Swedish-Born and Foreign-Born from Countries with Different Country Level Socioeconomic Position: A Nationwide Register-Based Study.

Background:With a growing elderly population worldwide, the prevalence of dementia is rapidly increasing. Studies from high income countries have shown that belonging to a minority ethnic group increases the risk of health disadvantages.Objective:The aim of the present registry-based study was to identify potential differences in diagnostics, treatment, and care of individuals with dementia focusing on foreign-born in Sweden and the impact of country level socioeconomic position (SEP).Methods:The study was based on a large dataset from the Swedish Dementia Registry (SveDem) and the Swedish Tax Agency’s population registry. Data on demographic variables, cognitive tests, clinical assessments, medication, diagnosis, and interventions initiated at diagnosis were collected. Country level SEP was determined by country of birth as classified by World Bank Country and Lending groups.Results:Of 57,982 patients with dementia registered in SveDem, 7,171 (12.4%) were foreign-born. The foreign-born were significantly younger at diagnosis (p < 0.001), had a lower MMSE score (p < 0.001), lower odds of receiving a specific dementia diagnosis (p < 0.001), lower use of acetylcholinesterase inhibitors (p < 0.001), and overall a higher use of neuroleptics compared with the Swedish-born group. The lower SEP, the greater differences to Swedish-born were seen in many of the examined variables.Conclusion:There were significant differences in dementia diagnostics, treatment, and care between foreign-born and Swedish-born, a lower SEP indicating greater differences. Further research should focus on various socioeconomic aspects and health care outcomes for a more profound analysis of equity in dementia care.

The Importance of Rental House Tax in Increasing Regional Original Income Receiving at the Regional Tax and Retribution Service Agency of Dogiyiai Regency

Based on the results of data analysis obtained directly in the field, it shows that the rental house tax applied by the Office of the Regional Tax and Levy Service Agency of Dogiyai Regency has not run as expected, especially in terms of tax collection by officers, Regional Original Revenue has been running quite well. The problem is that employee discipline is still low. From these results it was concluded that the Head of BP2RD Dogiyai Regency, should be able to apply the importance of rental house taxes that are adjusted to the conditions of the subordinates and the work environment of the organization, so that employees can be motivated by the infrastructure provided by the leader so that they can work more productively.

Seasonal adjustment of the Spanish sales daily data

We present a procedure to perform seasonal adjustment over daily sales data. The model adjusts daily information from the Immediate Supply of Information System for Value Added Tax declaration forms compiled by the Spanish Tax Agency. The procedure performs signal extraction and forecasting at the daily frequency, by means of an unobserved components model. The daily information allows a permanently updated monitoring of the short-term economic conditions of the Spanish economy.

Use of Social Network Analysis for Tax Control in Spain

The Spanish Tax Agency is an experienced user of big data and has now deployed social network analysis (SNA) tools. SNA tools have led to a qualitative leap in such wide-ranging areas as tax collection, enforcement, control of ultra-high-net-worth individuals, and money laundering. This paper presents a comprehensive overview of the different lines of research, strategies and results of nine projects over the last five years, including the lessons learned. We present the best practices in pattern discovery, the tools developed for the control of big fortunes and the strategy developed to create a bridge between expert knowledge and SNA technologies. We highlight the results of investigating interposed entities used to channel personal remuneration, complex corporate structures, and opaque companies.

THE INFLUENCE OF WORK ETHICS, WORK ENGAGEMENT AND PERSONALITY ON EMPLOYEE PERFORMANCE

The purpose of this study was to determine and analyze the effect of work ethics, work involvement and personality on employee performance (study at the Medan City Regional Tax and Retribution Management Agency). The approach used in this study is an associative approach. The population in this study were employees of the Medan City Regional Tax and Retribution Management Agency)., A total of 32 employees while the sample in this study used Nonprobability sampling or Saturated Sampling as many as32 Employees. The data collection technique in this study used a questionnaire technique by distributing questionnaires. The data analysis technique in this study uses Multiple Linear Regression Test, Hypothesis Testing (T Test and F Test), and Coefficient of Determination. Data processing in this study using IBM SPSS Statistic 23 software program. The results of this study prove that partially work ethics (X1) has an effect on performance (Y) with t-test work ethics (X1) 1.954 &gt; ttable 1.693 with sig 0.008 &lt; 0, 05, and Work Involvement (X2) 2,348 &gt; t table 1,693 with sig 0,089 &lt; 0,05. and Personality (X3) 1,880 &gt; ttable 1,693 with sig 0,006 &lt; 0,05. The results of this study prove that simultaneously Fcount 7.142 &gt; Ftable 4.20 with R Square 0.509 or 50.9% which means that there is an influence of work ethics.

Tax Advisors and Tax Aggressiveness: A Bargaining Model

We study the bargaining game between a tax agency and a tax advisor-taxpayer team. Specifically, we focus on the factors that motivate tax aggressiveness, and the role of tax advisors in tax aggressiveness. We begin by characterizing the conditions under which tax advisors would give aggressive advice to their clients. Next, we analyze the optimal number of bargaining rounds for the tax agency. Third, we study the counteroffers that the tax agency makes in each round of the bargaining game. In addition, we investigate the conditions under which a high-tax taxpayer type would hire a reputable tax adviser. Last, we analyze when would the taxpayer accept or reject the tax advisor’s recommendation.

Analysis and Modeling of Absenteeism Management in Iran Revenue Tax Agency Using Mixed Method

Unscheduled employee absence from workplace is defined as absenteeism. Absenteeism management is considered as designing, planning, and controlling employee’s activities to increase welfare of employees and to reduce work absence. The goal of this paper is to develop a model for the absenteeism management using mixed method. In this study, the management of employee’s absenteeism is analyzed qualitatively and quantitatively using Grounded Theory (GT), Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). The qualitative part is conducted using 18 in-depth and semi-structured interviews with organizational experts and employees who have done frequent absence in Iran Revenue Tax Agency (IRTA). Non-probability method and dependent heterogeneous method are used for collecting data. The collected data from qualitative part is analyzed using MAXQDA12 software. In the quantitative part, using random sampling method, 302 questionnaires are collected. The data analyzed by EFA and CFA methods using Spss26 and Amos software, respectively. The model of employee’s absenteeism management categorized in five sections of GT method. Casual factors, main phenomena, interfering factors and recognized contextual factors for absenteeism are presented using the proposed model. Finally, the strategies for managers to reduce absenteeism from work and its consequences are presented.

EFEKTIVITAS PEMUNGUTAN PAJAK HIBURAN PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI

The identification of problems in this study is the lack of compliance of taxpayers in carrying out their virgin obligations in the Binjai City Tax and Levy Management Agency, as well as the lack of quality of tax apparatus in tax collection in the Binjai City Tax and Levy Management Agency. The purpose of this study is to analyze taxpayer compliance and the quality of the tax apparatus, especially entertainment taxes on the Binjai City Tax and Levy Management Agency. The method that the author uses is a descriptive analysis method, where descriptive analysis is a method that seeks to collect data that corresponds to the actual circumstances, presenting and analyzing it so as to provide information in making all decisions. Based on the results of the research, it can be concluded that the collection of entertainment taxes on the Binjai City Tax and Levy Management Agency has not been quite good. This can be seen from the compliance of taxpayers in carrying out their virgin obligations and the quality of the tax apparatus that is not good enough. This can be seen from the low number of taxpayers who report tax returns, especially entertainment taxes.

The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments

Abstract A tax litigation concerning the value of non-traded financial instruments is impregnated by uncertainty. The aim of this paper is to study how uncertainty inherent in financial valuation models is discursively and rhetorically handled and constructed by the litigating parties as well as the court. A discourse analysis guided by the notion of hedging is conducted on The Swedish Tax Agency v. PwC (2013, 2014). The analysis demonstrates a sparse use of hedging. Rather, certainty characterizes tax litigation. However, the analysis shows that the litigating parties as well as the court participates in the construction of claims as facts, distancing themselves from their own claims and decisions.

Strategy Analysis of Increasing Tax Revenue for Two Wheel Motor Vehicles in Medan City

This study aims to determine and analyze the strategy for increasing tax revenue for two-wheeled motor vehicles in the city of Medan. The research design used is descriptive method, which is a research method that seeks to solve problems by presenting data, analyzing and interpreting it. While the form of this research is qualitative, namely research in which the data is obtained and analyzed in the form of numbers, starting from data collection, data interpretation and the appearance of the results. The secondary data collection method in this research was obtained through literature study by studying literature books and other official documents that have been published by the government of North Sumatra Province, in addition to obtaining secondary data from the variables studied sourced from interviews, data sourced from Regional Tax and Retribution Management Agency and the Central Statistics Agency of North Sumatra Province and the Central Statistics Agency of North Sumatra Province, the Central Statistics Agency of Medan City. From the results of this study, it is found that the factors that influence the obstruction of two-wheeled motor vehicle tax revenue and the factors also strategy to increase the tax revenue of two-wheeled motorized vehicles in Medan City.

30-day and 1-year mortality after skeletal fractures: a register study of 295,713 fractures at different locations

Background and purpose — Few studies have reported the mortality rate after skeletal fractures involving different locations, within the same population. We analyzed the 30-day and 1-year mortality rates following different fractures. Patients and methods — We included 295,713 fractures encountered in patients 16–108 years of age, registered in the Swedish Fracture Register (SFR) from 2012 to 2018. Mortality rates were obtained by linkage of the SFR to the Swedish Tax Agency population register. The standardized mortality ratios (SMR) at 30 days and 1 year were calculated for fractures in any location and for each of 27 fracture locations, using age- and sex-life tables from Statistics Sweden (www.scb.se). Results — The overall SMR at 30 days was 6.8 (95% CI 6.7–7.0) and at 1 year 2.2 (CI 2.2–2.2). The SMR was > 2 for 19/27 and 13/27 of the fracture locations at 30 days and 1 year, respectively. Humerus, femur, and tibial diaphysis fractures were all associated with high SMR, at both 30 days and 1 year. Interpretation — Patients sustaining a fracture had approximately a 7-fold increased mortality at 30 days and over 2-fold increased mortality at 1 year as compared with what would be expected in the general population. High mortality rates were seen for patients with axial skeletal and proximal extremity fractures, indicating frailty in these patient groups.

Neighborhood inequality and spatial segregation: An analysis with tax data for 40 Spanish cities

In this paper, we analyse the income distributions in 40 Spanish cities at the neighborhood level using tax data for the 2013–2018 period recently published by the national Tax Agency. To accomplish this, we use several inequality indicators, including the Gini coefficient and the Theil index, whose decomposition allows us to examine the level of segregation of the municipalities in the sample in depth. Our results reveal that the period immediately following the last economic crisis was characterized by an increased income concentration at the top of the distribution, which was mainly due to rising differences within the districts of each city, and by an incipient trend towards greater segregation by income level in the cities under analysis. Moreover, there are significant differences in inequality in the urban centres studied that are not necessarily attributable to the size of their population. Finally, over the period under review, the dependence on labour income and the tax burden were further reduced in the wealthiest districts.

Kesesuaian Penempatan Kerja dan Kompetensi terhadap Prestasi Kerja yang Dimoderasi oleh Tingkat Pendidikan pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan

This study aims to determine the effect of suitability of work placement and compensation on work performance in the Medan City Regional Tax and Retribution Management Agency. To find out whether the level of education moderates the effect of suitability of work placement and competence on work performance in the Medan City Regional Tax and Retribution Management Agency. The population in this study was 175 people, and using slovin obtained a sample of 121 people. The analysis technique used is multiple linear regression and MRA. The results showed that the suitability of work placement had a significant effect on job performance in the Medan City Regional Tax and Retribution Management Agency. Competence does not affect work performance at the Medan City Regional Tax and Retribution Management Agency. The conclusion that can be obtained from the above results is that the moderator is proven to be significant in influencing the suitability of work placement for work performance. The conclusion that can be obtained from the above results is that the moderator is proven to be significant in influencing competence on work performance.

Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box

The research objectives were to examine the differences between the achievement of tax revenues in Bandar Lampung before and after using the tapping box; moreover, to analyze the implementation, obstacles, and efforts to overcome the obstacles during the use of the tapping box. This research uses mixed methods, namely quantitative and qualitative approaches. This study uses primary and secondary data. Primary data includes interviews with the regional tax and retribution management agency (RTRMA) and restaurant, hotel, entertainment, and parking businesses. Secondary data includes reports on the realization and target of restaurant taxes, hotel taxes, entertainment taxes, and parking taxes every month during the 2017-2019 period, totalling 24 data obtained from the RTRMA of Bandar Lampung. The hypothesis testing was using paired sample t-test. The results showed significant differences in the tax achievement of restaurants, hotels, entertainment, and parking between before and after using the tapping box sequentially. The implementation of the use of tapping box was going well, and it is proven that the tax achievement of restaurants, hotels, entertainment, and parking increases every month. So, the use of the tapping box already provided supervision to taxpayers. So, tax leaks can be minimized and increase the original local government revenue of Bandar Lampung.

Factors Affecting Tax Evasion Intention During Pandemic

Abstract Introduction. Tax evasion is the act of active resistance from taxpayers to minimize or eliminate tax payment obligations. During COVID 19 pandemic situation, the increase of tax evasion will reduce tax income, so that the causes and solutions must be identified. This study uses primary data in the form of respondents' responses to the statements in the questionnaire. The samples of this study are 127 taxpayers’ who are located in Palembang and have a wholesale and retail trade, repair, and maintenance of cars and motorbikes business classification. The hypotheses of this study are tested using Partial Least Square. Purpose. This study aims to determine the factors affecting taxpayers’ intention to engage in tax evasion during pandemic using the Theory of Planned Behavior framework, namely the effect of taxpayers’ attitude toward tax evasion which is represented by tax morale, social norms, and perceived behavioral control which is represented by tax authority supervision toward taxpayers. Results. The results show that in a pandemic situation, taxpayers’ intention to engage in tax evasion is decreased as tax morale, social norms, and supervision by tax authorities increased. However, only tax morale and supervision by the tax authorities significantly affect taxpayers’ intention to engage in tax evasion during a pandemic situation, while social norms’ effect is insignificant. Conclusion. The result implied that the tax agency is expected to include taxation in the educational curriculum, implement the Whistleblowing System with appropriate rewards and punishments, and improve coordination with third parties in the framework of supervision. Although uses a small number of samples and has the possibility of high subjectivity in respondents' answers, this study has been able to describe the possible factors that cause a change in taxpayers’ behavior during a pandemic situation, especially their intention to engage in tax evasion, using Theory of Planned Behavior framework as consideration for tax authorities to establish evidence-based policies of taxation during a pandemic situation.

Foreign investment of US multinationals: The effect of tax policy and agency conflicts.

We estimate a dynamic model, featuring agency conflicts and a stochastic tax reform arrival, to evaluate how the change from a worldwide to territorial tax system, enacted under the Tax Cuts and Jobs Act (TCJA), affects foreign investment. Although a worldwide system imposes a higher tax liability on foreign income, we show it encourages excess foreign investment by depressing the opportunity cost of capital. In our estimated model, the TCJA reduces foreign investment by 15.6% on average, with larger declines for services firms and firms with lesser agency conflicts. The reform probability, which we estimate in the model, significantly affects firms’ investment and cash holdings.

Analisis Potensi Pendapatan Asli Daerah (PAD) Melalui Pajak Bumi dan Bangunan Berdasarkan Kawasan di Kabupaten Barito Kuala

This study was conducted to (1) Analyze the potential of PBB-P2 and (2) factors that are obstacles in the PBB-P2 based in the Barito Kuala area. This research sample uses (1) Sampling Area with the lowest PBB-P2 realization in Bakumpai and Kuripan Districts and the highest PBB-P2 realization, namely Alalak and Marabahan Districts, (2) Using purposive sampling with the informant is the Head of the Regional Tax and Retribution Management Agency Barito Kuala Regency and Section Chief. Data analysis uses a calculation of the percentage comparison of potential and realization of PBB-P2. This study proves that the greatest potential of PBB-P2 is located in Alalak District and Marabahan District, while the lowest potential is in Bakumpai and Kuripan Districts. The inhibiting factors are (1) the limitations and capabilities of human resources; (2) : social, economic conditions of the community; and (3): number of taxpayers and living conditions