Tax Collection Process Research Articles

Tax collection obstacle resolution strategy and taxpayer profile validity

This study aims to analyze the obstacles in the tax collection process and the validity of taxpayer profiles at KPP Madya Palembang. This research is motivated by significant challenges in achieving national revenue targets, particularly in resolving tax collection arrears. The study employs a qualitative method with a case study approach to explore the phenomenon in depth. Primary data were obtained through interviews with four informants, while secondary data were gathered through literature reviews and document analysis to provide a comprehensive perspective. The findings reveal three main categories of tax collection obstacles: technical, administrative, and potential future challenges. Technical obstacles are related to practical and operational issues in the field, administrative obstacles include procedural and administrative processes, while future challenges involve limited resources and preparations for Coretax 2025. Proposed strategies include regularly updating taxpayer data, enhancing inter-agency coordination, and implementing automated tax collection systems. The novelty of this research lies in the specific categorization of obstacles into three main categories analyzed in an integrated manner, as well as an in-depth exploration of the relationship between taxpayer profile validity and tax collection effectiveness using recent data (2021–2023). Furthermore, the study’s focus on a specific location, KPP Madya Palembang, provides contextually relevant recommendations. This study concludes that synergy between addressing tax collection obstacles and ensuring the validity of taxpayer data is crucial to sustainably increasing national revenue while supporting efficient and transparent fiscal management practices.

Inovasi dalam Pengabdian Masyarakat: Memecahkan Tantangan Pajak Lokal

Community service is not just charity, but also includes innovative efforts to improve community welfare. This article identifies and analyzes the main challenges in local tax management by local governments, which can hinder community progress and prosperity. Factors such as a lack of efficiency in the tax collection and monitoring process, a lack of public understanding, and an outdated tax system are the main focus of the analysis. Based on the data and information obtained, this article conducts qualitative analysis to understand existing practices and literature. The ever-changing global context demands innovative and sustainable solutions from local governments. Therefore, community service through innovation in local tax management is imperative. Several innovations are proposed, namely digitalization of local taxes, tax education for the community, performance-based tax, citizen participation in tax decision making, partnerships with the private sector. By using these innovations, local governments are expected to be able to create a tax system that is efficient, fair and sustainable. In an era of social and technological change, innovation in community service is a relevant strategy for achieving sustainable development and equal distribution of prosperity. This article summarizes the key role of innovation in addressing local tax challenges, shaping an inclusive local tax future and supporting sustainable economic growth.

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

The COVID-19 pandemic’s worsening economic conditions increased obstacles in tax revenue. The obstacles that arise during the tax collection process take the form of tax evasion and tax avoidance by citizens. The research aimed to empirically prove the impact of digital taxation, taxpayer knowledge, and tax incentive policies during the COVID-19 pandemic, with tax obstacles as the dependent variable. The comprehensive discussion of the relationship between all variables in the research is a novelty of previous studies, which were carried out partially. The research population comprised corporate taxpayers in Jakarta, with a sample of 50 corporate taxpayers selected as the respondents usingconvenience sampling techniques. The data analysis technique used was quantitative, utilizing PLS-SEM (Partial Least Squares-Structural Equation Model). The research results indicate that implementing digital taxation and taxpayer knowledge significantly and negatively affect tax revenue obstacles. Moreover, tax incentive policies during the COVID-19 pandemic were a quasi-moderator variable that strengthens tax obstacles’ adverse and significant effects. The research implications highlighted the crucial role of digital taxation and taxpayer knowledge in mitigating obstacles to tax revenue. The findings suggest that effectively implementing digital taxation measures and enhancing taxpayer knowledge can significantly reduce tax evasion and avoidance hindrances.

Digitalization in the Russian Federation: current problems and solutions in the field of tax audits

The object of this work is tax control in the Russian tax system, and the subject is the organization and implementation of tax control in the context of digitalization of the Russian economy. In their research, the authors consider in detail the topical issues of the organization of tax control in modern conditions of digitalization of the economy, identify the main problems and propose ways to solve them. It is noted that in light of the rapidly changing technological environment, tax authorities must adapt and use innovative technologies to ensure effective and transparent tax control. Digital security and efficient use of data are also important aspects. The authors propose to explore the possibilities of using technologies to analyze large amounts of data, identify potential tax violations and ensure more accurate and effective control. This can significantly improve the tax collection process and reduce the burden on tax authorities, freeing up time for more in-depth analysis and strategic planning. The study of the organization of tax control in the digital economy has a high relevance and novelty. In the modern development of technology and digitalization, more and more companies carry out their activities through online platforms and electronic systems. This creates new challenges and difficulties for tax authorities, as traditional methods and approaches to tax control may be ineffective. An effective tax control system is the basis for the economic well-being of the state, promotes the development of entrepreneurial activity and ensures stability. The study highlights the need to improve regulatory regulation in the field of detection and disclosure of economic and tax crimes. It also requires the introduction of modern methods and means of detecting and disclosing such crimes, improving cooperation and information exchange between tax authorities, law enforcement agencies and entrepreneurs.

Tax collection efficiency and tax revenue generation in Nigeria

When compared to other African countries, Nigeria has one of the lowest tax to GDP ratios among the top ten largest countries in Africa. Hence, this study assessed the effect of tax collection efficiency on the level of tax revenue in Nigeria. The study is built theoretically on the cost-benefit theory of taxation. Secondary data was collected in this study over an eleven-year time period which range over 2011 to 2021. The data were processed analytically using the regression model to measure the effect of the independent variable which is tax cost of collection efficiency on the dependent variables which are direct cost and indirect taxes and moderated by accountability of the collecting agency. The outcome of the study shows the regression result of 74.3% and a calculated p-value of 0.002 which shows that tax collection cost efficiency have a high level of significance effect on direct tax revenue generation in Nigeria. It is concluded from the result that tax collection cost efficiency does have a significant effect on tax revenue generation in Nigeria. Based on the outcome of the study, it is advised that more prudent measures be set up so as to ensure improvement in the tax collection process in order to manage tax collection cost efficiently and improve tax revenue generation in Nigeria.

The Effect of Book Tax Differences, Operational Cash Flow to Earnings Persistence

One of the crucial functions of financial reports is to serve as a basis for evaluating performance and representing the condition of financial performance in an organization or company. Accrual financial reports are prepared based on established standards based on accounting principles, while fiscal financial reports are reports prepared based on tax regulations and used by parties with an interest in the tax collection process. The difference in the value of profit in the financial statements after the fiscal reconciliation is carried out for tax purposes based on the provisions of the tax regulations is what gives rise to the term book tax differences in tax analysis. Earnings persistence is current period earnings which reflects earnings in future periods. This study aims to analyze the effect of Book Tax Differences, Operating Cash Flow and Accrued Profits on Profit Persistence in Manufacturing Companies listed on the Indonesia Stock Exchange. The research object for manufacturing companies listed on the IDX for 2017-2021 is with a sample of 10 manufacturing companies selected using the Purposive Sampling technique. The results showed that the higher the large positive book tax differences, the better the company's profit persistence, while for large negative book tax differences, the higher the large negative book tax differences, the lower the earnings persistence. The higher the company's operating cash flow, the higher the profit persistence. the higher the accrual profit, it will not affect the persistence of earnings.

Econometric Analysis of Taxation, Capital Formation and Economic Growth in Nigeria

The study examined the link between Taxation, Capital Formation and their implication for Economic Growth in Nigeria. The study objective is against the background of the need to mobilize revenue to shore up the much-needed capital stock and infrastructure for economic growth. It employed descriptive statistics, Unit Root and ARDL to estimate the short and long-run correlation among the variables selected for the study. Findings arising from the study indicate a significant and negative relationship between inflation, taxation and economic growth in Nigeria. Similarly, there is a positive and significant correlation between broad money and Real Gross Domestic Product which implies that taxation and inflation negatively impact economic growth in Nigeria. Policy recommendation based on the findings includes the following: Government should ensure an efficient tax collection process and encourage investment in the Private Sector by reducing the tax burden on them.

Analysis of the Implementation of Collection of Income Tax Against Tax Arrears at the Jakarta Pratama Tax Service Office, Gambir Tiga

Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.

Tax Law Affecting the Tax Compliance of Online Business Individuals: A Case Study in Vietnam

Objective: The paper's primary purpose is to find out various factors affecting the tax compliance of online businesses in the digital economy of Vietnam and propose some policy recommendations to improve tax compliance in the coming time. Method: In this study, two research methods were used: qualitative research and quantitative research following: (1) The author discussed the proposed research model with 11 managers related to the tax and consulted experts working in the tax agencies. (2) This article surveyed data from 700 persons related to online business in five big cities in Vietnam. The article used structural equation modeling (SEM) and SPSS 20.0, Amos software. Results: The paper finds five critical factors affecting the tax compliance of the online business individual with a significance level of 0.01, and all hypotheses are accepted. The article's novelty is to explore the tax service quality factor that has the most substantial impact on the tax compliance of online business individuals. Conclusions: The study's value proposed tax service quality recommendations to support online businesses to overcome difficulties caused by using different digital technologies to carry out various economic activities. The context also poses a requirement for tax authorities to work towards digitizing the tax collection process to effectively monitor and check the taxpayer's tax compliance process and ensure tax collection from the taxpayer based on digital transactions, but along with it comes many challenges for tax authorities in formulating policies and managing financial resources.

Problems of Tax Collection by the Tax Mafia in the Perspective of Tax Law

This journal will explain further about the tax mechanism that takes place in the tax collection process and also the provisions related to the tax sustainability mechanism so far. Tax collection can result in tax disputes between taxpayers and tax collectors. According to Law Number 14 of 2002 concerning the Tax Court (hereinafter referred to as the Tax Court Law) Article 1 number 5 states that a tax dispute is a dispute that arises in the field of taxation between a taxpayer or tax bearer and an authorized official as a result of the issuance of a decision that will filed an appeal or lawsuit to the tax court based on taxation laws and regulations, including lawsuits for the implementation of billing based on the Tax Collection Law with a forced letter. To maximize profits and avoid losses, taxpayers do tax evasion intentionally. This is due to the lack of concern for the state. The absence or lack of public awareness about taxpayers paying taxes to the state is a form of resistance. The importance of paying taxes, the benefits of paying taxes, and the sanctions that will be imposed if non-compliant taxpayers are not socialized by the government to the public as taxpayers. Therefore, regulations and sanctions related to tax avoidance need to be emphasized in order to provide a deterrent effect for tax avoiders.

E-BPHTB: STRATEGI MENINGKATKAN PENERIMAAN BPHTB SELAMA PANDEMI COVID-19

The aims of this reseach to find out the strategy implemented by BPPKAD Sumenep Regency in increasing local tax revenue (BPHTB) during the Covid-19 pandemic. researchers used qualitative methods with a case study approach to determine the strategy undertaken. Researchers conducted in-depth interviews with three BPPKD employees and one notary. Interview data were analyzed using qualitative data analysis (data reduction, data presentation, conclusion, and verification). The results of this study provide information that the steps taken by BPPKAD in maximizing tax revenues are by developing the E-BPHTB system, so that the tax collection process is easier and faster. However, the notary as one of the users is still unfamiliar, so it takes time to adapt to using the system. The implication of this research is that the use of information technology (E-BPHTB) can increase service effectiveness and tax revenue, but requires maximum socialization so that it is easy to adapt.

Impact of different carbon tax conditions on the behavioral strategies of new energy vehicle manufacturers and governments - A dynamic analysis and simulation based on prospect theory

To cope with the environmental pollution caused by carbon emissions, Western countries, such as Switzerland and Germany, have implemented corporate carbon taxes to reduce carbon emissions and have achieved significant results. As one of the world's most carbon-intensive countries, China must take serious action to limit future emission increases through the implementation of carbon tax policies. This study investigated the evolutionary strategies and mechanisms of the interaction between new energy vehicle manufacturers and local governments under static and dynamic carbon taxes. Based on prospect theory, we constructed evolutionary game models between new energy vehicle manufacturers and local governments under static and dynamic carbon tax mechanisms. This study explored the impact of different initial values on the evolutionary results of the game and the different evolutionary paths of the system under static and dynamic carbon tax mechanisms. The ideal carbon tax starting rate was determined to be 0.15. The results of the theoretical model analysis were simulated to provide a theoretical reference for the establishment of a carbon tax system conducive to low-carbon development. The results of the study were: (1) there were differences in the paths and outcomes of the system's evolution to a stable state under different initial values and combinations of strategies; (2) the dynamic carbon tax mechanism was more favorable for the development of the new energy vehicle industry, and the system had no stable point and equilibrium strategy under the static carbon tax mechanism; and (3) the use of a lower starting rate at the beginning of the carbon tax collection process was helpful in encouraging new energy vehicle firms to select a low-carbon production strategy.

Exploration Of Village Government Taxpayer Compliance

Purpose: The Aims of this reseach to explore the tax compliance of HDD Village government using a qualitative approach. Methodology/approach: Researchers used the case study method and conducted in-depth interviews with three informants about HDD village tax compliance and perfected it by observing and documenting. The research data is then analyzed by starting the process of data reduction, data presentation, and conclusions and ending with data validity testing using trianguation of methods and sources. Findings: The results of this study show that tax compliance carried out by HDD Village to comply with the fulfillment of obligations to have an NPWP, tax collection/withholding, tax payment, and tax reporting has been carried out properly. However, specifically for the 2020 and 2021 tax years, it has not been optimal, due to the Covid-19 pandemic which focuses on using the budget for Covid-19 mitigation so that the village government has not collected/withheld/collected taxes on taxes owed. Practical implications: The implication of this research is that the ignorance of village officials on tax obligations is one indication of fulfilling tax compliance. Therefore, it is important for the directorate general of taxes intensely to socialize and assist village officials in fulfilling tax obligations and will automatically improve tax compliance. Originality/value: The research results show that the tax collection and withholding process that has been carried out by HDD Village, the tax burden withheld by HDD Village and should be paid by the goods/services provider (Shop or Service Provider) is fully borne by HDD Village.

Impact Of GST Law With Reference To E-Commerce Industry In India

Article 366(12A) defines the Goods and Services Tax (GST) as any tax on the supply of goods, services, or both, except taxes on the delivery of alcoholic drinks for human use. In the new Article 366(26A), the word “service” means something other than “products.” Article 366(12) states that all materials, things, and articles are considered to be products. The government considers the GST to be more of a tax reform than a change to the current Indian tax system. They are evaluating all the pros and cons of the indirect taxation system. India was one of 123 countries in the world that used the Value Added Tax (VAT) system. Finance minister P. Chidambaram created plans for VAT and presented them to the Centre and the States on January 17, 2005. VAT replaced the Central Excise Tax at the national level and the Sales Tax System at the state level, which made a significant change to the tax collection process. In 2014, it was proposed that the GST be implemented in India starting from June 2016. The GST is implemented in a “double” way, with one part handled by the Centre (CGST) and another by the State (SGST). The tax base is almost the same for both the federal government and the states. On July 1, 2017, the GST was implemented in India, with three main models: (i) Central GST, (ii) State GST, and (iii) Dual GST. The E-commerce industry in India has been contributing more and more to the Indian economy. To make the most out of a mature and profitable E-commerce industry, retail E-commerce businesses need a stable indirect tax plan to address tax assessment issues they have been facing. The implementation of GST is also expected to resolve many supply chain problems that E-commerce companies have been facing, leading to faster shipping and returns and reduced administrative work. This will also help businesses and E-commerce sites improve their supply chain methods by focusing on making better storage and organizational decisions driven by cost and service.

Tax Reforms and Financial Performance of the Indonesian Tax Authority between 2017 and 2021: Literature Review

Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes and so the issue of taxation is as old as taxes itself. Formulating of new laws that govern taxation, changes in tax administration as well as minimizing loop holes of tax evasion are some of the factors that lead to improvements in tax revenue collections in Indonesia. In developing countries especially in Asia, tax reforms revolves around matters to do with economic policies while focusing particularly on the design of taxation structure and the tax management. Despite the tax reforms and increasing need to increase revenue collection and enforcement so as to provide public services, Indonesia still faces the challenges of low tax collection and tax administration. The purpose of this study was thus to assess the impact of tax reforms on the financial performance of Indonesian Tax authority between 2017 and 2021. This study was informed by two theories; Optimal Tax Reform Theory and Open Systems Theory. The study was a literature based and the findings indicated that the implementation of the new tax systems to replace older tax systems leads to increased revenue collection compared to the past years before the implementation process. It has also been shown that the introduction of administrative tax reforms increased corporate tax compliance in several ways that included the self-assessment system and voluntary compliance which consequently reduced the number of queues at the Indonesia Tax Authority and huge savings on human resource who used to collect tax prior to the tax reforms. The study thus concluded that, electronic tax registration, and electronic tax identification number, electronic filing of tax return and electronic tax payment and administrative reforms have statistical positive significant relationship with revenue performance, implying that digitalization has a positive and a statistically significant influence on revenue performance. The study thus suggested that policy makers in Indonesia should ensure that there is stable equilibrium for the exchange rates as they adversely affect the tax collection process. Moreover, the laws governing tax collection in Indonesia should be reviewed and criminal liability for those delinquent tax payers, the government also need to offer some support with regards to tax offenders. Keywords: Tax reforms, tax authority, financial performance, revenue collection, Indonesia

5G promotes the construction of full-scenarios intelligent taxation strategy

ABSTRACT 5G mobile communication technology has the ultra-high spectrum utilisation and the energy efficiency. 5G and other information technology’s close combination has promoted the social other industry’s transformation, especially in the government management and the service domain. With the rapid development of digital economy, there are many challenges in China’s tax collection and management, such as difficult to determine the subject of taxation, taxation object boundary blurred. Digitalisation of tax collection process as a way to increase the efficiency of the tax system in China. We have carried on the forecast to the 5G mobile communication technology characteristic and its application in the intelligent tax affairs construction aspect. Future challenges facing these potential technologies are also discussed. The synergy of 5G and technologies such as Artificial Intelligence, Internet of Things, Big Data, and Cloud Computing provide technical support for China to build an open and intelligent taxation ecosystem. Relying on the ‘5G + Smart Taxation Ecosystem’, an intelligent tax management platform will be created to realise tax data sharing, promote the digital and intelligent development of tax management, and promote the construction of a full-scenario smart tax system.

ДІЯЛЬНІСТЬ СУБ'ЄКТІВ МАЛОГО ПІДПРИЄМНИЦТВА В УМОВАХ ФІСКАЛІЗАЦІЇ БІЗНЕСУ

The article analyzes the current trends in the development of small businesses in terms of fiscalization of economic activity. At the moment, it is becoming increasingly difficult for small businesses to increase their performance. Yes, it is increasingly difficult for them to make a profit and, accordingly, to provide significant revenues to the State and local budgets of Ukraine, but they provide jobs and the necessary level of income, which together have a positive effect at the global level. At the macroeconomic level, support for small business has always been in the interests of the state. Therefore, business and government must be closely linked. At the same time, the state is given the role of regulator of economic processes, providing support in the form of loans, subsidies, creating a transparent competitive environment. For their part, small businesses, which account for more than large and medium-sized ones, must maintain a «fair game» in the market, pay all taxes, promote capital and investment, and improve their products in line with international standards. Revenue control is an important issue at the state level small and medium business and the tax collection process. One of the effective methods of control is the introduction of the mandatory use of the registrar of settlement transactions, which has caused many problems in the functioning of economic entities and difficulties in implementing legislative changes by the state as a whole. The main argument in favor of fiscalization is the assumption that it is cash payments that serve the shadow economy. However, mass fiscalization significantly increases barriers to entry into business, especially for the smallest, while the total costs for small and micro businesses (excluding control budget costs) are several times higher than the fiscal effect. The study identified problematic issues in the use of registrars of settlement operations in business. A study of fiscalization software was conducted. Popular and most convenient software registrars of settlement operations are considered. The directions of overcoming problematic issues of application of registrars of settlement operations are covered.

Mekanisme dan kendala pemungutan Pajak Restoran (Studi pada Badan Pendapatan Daerah Kabupaten Sumba Timur)

This study aims to find out how to calculate the amount of restaurant tax at the Regional Revenue Agency of East Sumba Regency, to find out the procedure and process of collecting restaurant taxes at the Regional Revenue Agency of East Sumba Regency, to find out the obstacles faced by the Regional Revenue Agency of East Sumba Regency in the tax collection process. restaurants, and to find out the efforts of the Regional Revenue Agency in minimizing problems that arise in the process of collecting restaurant taxes. to find out the obstacles faced by the Regional Revenue Agency of East Sumba Regency in the process of collecting restaurant taxes. In this study, the types of data used are qualitative and quantitative data types. The data sources used are primary data and secondary data, in the form of target data and realization of restaurant tax revenues, profile data of the Regional Revenue Agency, and data on procedures and constraints in the restaurant tax collection process. For data collection techniques through interviews and documentation. From the results of the study it can be concluded that the way to calculate the restaurant tax is by multiplying the rate set by the government with the turnover obtained by the restaurant. The procedure or payment process consists of 4 stages, namely registration, determination, deposit, and billing. There are several obstacles in the restaurant tax collection process, including: taxpayers do not tell the actual turnover, taxpayers do not want to use the bill printed by the Regional Revenue Agency, taxpayers do not want to pay taxes on the pretext of not collecting taxes from consumers, in general taxpayer awareness to pay taxes is still very low. In minimizing these obstacles, the Regional Revenue Agency made several efforts such as conducting socialization to increase awareness of taxpayers in paying taxes, improving services and facilitating facilities in the tax payment process, providing strict sanctions for late paying taxes.

Role of Lambardar in the Malia Collection Process and Its Procedure in District Mandibahauddin

The research is titled ‘The role of Lambardar in the Malia collection process and its procedure in district Mandi Bahauddin. The study had seen how beneficial can be the role of Lambardar in the Malia collection process and how much Lambardar as a stakeholder is important in this process. Interviews of almost every stakeholder of this Malia collection process were taken such as local landowners of villages of Mandi Bahauddin, Chokidar, government officials like Tehsildar and the Lambardars of different villages. It was seen that the tax collection process was well structured and the Lambardar had the key role in this process. Although there were some recommendations like in many villages (other than chaks) had no Chokidar who help the Lambardar in collecting Malia. So it was difficult for big villages to collect Malia on time as there was no subordinate to help them in collecting Malia. It was recommended that Lambardars should have subordinates to collect Malia so that it can be gathered on time and the process should become smoother.

Kualitas Pelayanan Pajak Kendaraan Bermotor Pada Kantor Sistem Administrasi Manunggal Satu Atap Putri Hijau Medan Utara

This research aims to determine and analyze to analyze the quality of service at the Office of the One Roof One-Stop Administration System (SAMSAT) Putri Hijau, Medan Utara. To answer the service quality of Motor Vehicle Tax at the SAMSAT Putri Hijau, the researchers used five dimensions of public service quality proposed by Zeithaml et al in Hardiansyah, namely Tangible, Reliability, Responsiveness. ), Assurance (Guarantee), and Emphaty (Empathy). This study uses a descriptive research method with a qualitative approach. Data collection techniques using interviews, observation, and documentation. Based on the results of the study, it can be concluded that the service quality of the Motor Vehicle Tax (PKB) at the SAMSAT Putri Hijau can be assessed from five dimensions, namely Tangibel, Reliability, Responsiveness, Assurance, and Emphaty, however, there are several indicators. which have not been fulfilled properly, such as regarding the comfort of the place of storage and the existence of discrimination or prioritizing relatives in the motor vehicle tax collection process.