Tax Information System Research Articles

Challenges and Strategies Faced by Enterprise Financial Management under the Background of Tax Automation

This study explores the challenges and opportunities brought by tax automation to corporate financial management in America. In terms of challenges, the article points out the complexity and variability of tax regulations, the stability and security requirements of tax information systems, and the need to enhance professional competence in tax accounting. In terms of opportunities, tax automation has significantly improved financial work efficiency, reduced compliance risks, promoted the rationality of tax planning, and enhanced the market competitiveness and risk resistance of enterprises. To address these challenges and fully utilize opportunities, the article proposes a series of measures, including deepening the study of tax regulations, automating salary and tax processes, dynamically monitoring financial and tax policies, optimizing salary and tax planning, and utilizing big data technology for in-depth financial analysis to promote the optimization and upgrading of enterprise financial management.

Aplikasi Perhitungan Pajak Pensiun Pegawai dengan PPH 21 Sebagai Variabel Moderating

Along with the times, technology is experiencing rapid development. This advances company performance through the Tax Information System as a tool to help companies manage and process tax information more efficiently, accurately and in accordance with applicable regulations. PT Bio Farma (Persero) adalah BUMN (Badan Usaha Milik Negara) whose share ownership is fully owned by the government. PT Bio Farma (Persero) as the only producer of vaccines for humans in Indonesia. Currently there is no application that specifically helps employees calculate their pension tax easily because it is possible for errors to occur in calculating pension tax. Given these problems, to minimize errors in pension tax calculations, an application was created using the PHP framework as the programming language and MySQL as the database. The research method used in this research is the Descriptive Method. The development method used is OOAD (Object-Oriented Analysis and Design) with system design techniques using UML (Unified Modeling Language). The results showed that pension tax calculation application in PT Bio Farma (Persero) makes it easier to calculate pensions and minimizes calculation errors or delays in pension tax calculation reports.

The impact of tax information system on individual taxpayer compliance with Tri Hita Karana culture as moderating variable

The purpose of this study is to examine and quantify the impact of the Tri Hita Karana culture as a moderating variable on individual taxpayer compliance with the tax information system. In order to analyze secondary data, this research uses documentation and primary data obtained from the distribution of questionnaires to individual taxpayers who are enrolled at the Kantor Pelayanan Pajak Pratama Tabanan in order to get an Annual Notification Letter. Simple random sampling is used to determine the research sample using the probability sampling approach, yielding a sample of 100 distinct taxpayers. Using SmartPLS 3.3.9, the Partial Least Squares (PLS) approach is used in statistical testing to evaluate the hypothesis. The study's findings demonstrate that both the tax information system and Tri Hita Karana culture have a strong and positive impact on individual taxpayer compliance. This means that the more cultural values that guide the lives of individual taxpayers are embedded, the tendency is to increase taxpayer compliance. Additionally, Tri Hita Karana culture can act as a moderator by lessening the correlation between the two variables. Individual taxpayers do not realize that cultural values perceive important things in the use of a system, which can weaken the use of the system.

Designing The Appearance Of The MSME- Friendly Tax Clinic Website With An Evaluating Tax Sites Approach: An Evaluation Framework (TSEF)

The development of technology and information in the globalization era caused significant changes in various fields. This research aims to analyze and design a tax information system for micro, small and medium enterprises (MSMEs). Data was collected through interviews and group discussions with several MSMEs using the TSEF Framework (TSEF), which focuses on discussions related to Display, Multimedia and Format to create a user-friendly website. The aspects examined are colour display, fonts, multimedia and formatting. The research results showed that the colour chosen by respondents was green, the font used was sans-serif, and the multimedia used was an explanatory video related to tax information.

PERANCANGAN SISTEM INFORMASI TRANSAKSI HARIAN PERPAJAKAN ATAS JASA DI DINAS BINA MARGA DAN PENATAAN RUANG PROVINSI JAWA BARAT

The tax information system is an effort to improve tax services, by making changes to the use of information technology and information systems, one of which is Income Tax. In carrying out its activities, Dinas Bina Marga dan Penataan Ruang Provinsi Jawa Barat found a process for recording tax transaction data still using an input process with Microsoft Excel. The author has found the best solution for processing daily transaction lists at the Highways and Spatial Planning Office, the solution is in the form of a web with the PHP programming language and MySQL database called E-Bimatax "Electronic Bima Taxation". The author conducted this research using a qualitative approach. It is hoped that this research will provide very important benefits for the input process to be carried out.

How tax reforms impact unemployment: Evidence from Azerbaijan

This study investigates the effects of tax reforms carried out by the state to maximize the economic and welfare benefits on the unemployment rate in Azerbaijan from 2000 to 2021. An Autoregressive Distributed Lag (ARDL) empirical model is developed to measure the relationship between unemployment level and major indicators characterizing tax reforms. Initial estimations consider this linkage in both the short-term and the long-run periods, however, further analysis shows that only short-run estimations are statistically significant. The empirical analysis proves that qualitative and quantitative variables that characterize tax reform significantly affect unemployment rate in the short term. Research findings suggest that higher tax burden and application of concessions (after a year) may cause increased unemployment, while implementation of numerous allowances and concessions (within the year), application of an automated tax information system, and changes in legislation can be effective in reducing unemployment in Azerbaijan.

Sistem Informasi Pajak Reklame Menerapkan Metode Prototype

The Advertising Tax Information System is a system developed to assist the Palembang City Regional Tax Management Agency in managing advertisement tax data and information. This study aims to overcome the problems that exist in the current advertisement tax management system, where the advertisement tax payment process is still manual and inefficient, and difficulties in tracking advertisement tax payments and ensuring that all payments are made on time, therefore it takes a system that can control it all using information technology. Through this system, billboard tax payments can be made online and tax data can be managed more efficiently and accurately. This research uses a system development method using a prototype and is complemented by system analysis and design. The result of this research is a billboard tax information system that is able to simplify the payment process and tax data management, and has succeeded in increasing the accuracy of billboard tax data by 25%, from 80% to 95%. This system is expected to provide benefits for the Palembang City Regional Tax Management Agency and taxpayers in terms of time and cost efficiency which can make it easier for taxpayers, admins, and leaders to properly carry out registration, reporting, extension, and closing advertisement taxes

FACTORS AFFECTING USER SATISFACTION ON e-FILING SYSTEM IN INDONESIA

One of the electronic tax systems used in Indonesia is e-Filing which results in an increase in the number of users. However, the high intensity of using the system does not guarantee that the system is successful and fully supports user needs. This study was conducted to determine the determinants of e-Filing user satisfaction by adopting several models of measuring system success formulated by Delone and Mclean. This research contributes to measuring and providing improvements to the entire tax information system in Indonesia. The study was conducted using a survey method (questionnaire) and purposive sampling on 562 lecturers of the State Polytechnic of Malang. Using the multiple linear regression statistical method and in accordance with the hypothesis in the study, the results showed that partially System Quality, Information Quality and Service Quality had a positive effect. and significant to User Satisfaction. In addition, simultaneously System Quality, Information Quality and Service Quality have a positive and significant effect on User Satisfaction.

The The Analysis of Directorate-General of Tax Information System (SIDJP) Effectiveness to Improve the Employee Performance in 2021 (a Case Study at Pasar Rebo Small Tax Office)

Directorate-General of Tax (DJP) consistently reforms its tax administration system, among others by upgrading the Directorate-General of Tax Information System (SIDPJ) application to improve the previous application and therefore enable the tax officers for more efficient and effective work. The research aims to analyze the effectiveness of the Directorate-General of Tax Information System (SIDJP) to improve employee performance in 2021 (A Case Study at the Pasar Rebo Small Tax Office). The method used in the research was qualitative-descriptive using interviews, observation, and documentation to collect the data. The result of the research on the effectiveness of the SIDJP application shows that it has been effective in improving employee performance, as evidenced by the result of the interviews where employees find that they were facilitated in performing tax administration particularly tax administration and monitoring. However, the facts on the ground show that there were problems with the speed of access and occasional offline/downtime. Therefore, the recommended input for the system is to upgrade the SIDJP application with a more modern display and user-friendly layout to increase the storage and upgrade the server and bandwidth for faster data sending and receiving.

Sistem Informasi Pajak Bumi dan Bangunan Berbasis Stand Alone

The problem in this study is that the Land and Building Tax Service at the Potulando Village Office is still manual or conventional, so it requires a lot of place and time in storing data or processing data, besides that the reports produced are inaccurate. The purpose of this research is to design a Stand Alone -Based Land and Building Tax Information System. Sources of data in this study are primary data sources and secondary data sources. This type of research is qualitative while the data collection techniques in this study use three methods, namely, observation, interviews and library studies. The construction of a Stand Alone-Based Land and Building Tax Information System in this study uses Visual Basic.Net . The system development method used in this research is System Development. Life Cycle (SDLC), while The system testing technique in this study uses the Blackbox testing method. The system design in this study uses a use case diagrams, context diagrams, and data flow diagrams. With the existence of a Land and Building Tax Information System , it can improve the tax service process quickly and practically compared to the manual process , facilitate the process of recording taxpayer identity , able to obtain the desired taxpayer data quickly and easily. Facilitate the process of making tax reports , both monthly and annual reports .

Influência de fatores contingenciais no desenvolvimento de cidades inteligentes no Brasil

Objective of the study: To analyze the influence of contingency factors (environment, structure, organizational size and organizational culture) on the 100 best-ranked Brazilian municipalities in the 2020 Connected Smart Cities Ranking.Methodology/approach: Data were collected from: Atlas of Human Development in Brazil (AtlasBR); Federal Administration Council (CFA); Brazilian Accounting and Tax Information System for the Public Sector (SICONFI); Brazilian Institute of Geography and Statistics (IBGE), and Superior Electoral Court (TSE). The data refer to the year 2019. The statistical methods used were normality and homogeneity tests, correlation and multiple linear regression, with the aid of the IBM SPSS Statistics Version 2.0 software.Originality/relevance: It focuses on how contingency factors influence the implementation of smart cities, producing quantitative evidence from the dependent variable with the independent variables.Main results: Multiple linear regression showed that the selected variables explain 62.40% of what a smart city is. It evidences the positive and significant influence of the ‘environment’; ‘organizational structure’ and ‘size’ contingency factors for cities with more than 50,000 inhabitants.Theoretical/methodological contributions: The results contribute to the gap in empirical studies dealing with the contingency factors that affect municipalities in the sense of them becoming smart cities, and in the understanding of how these factors are related.Social/management contributions: The implications reach the definition of factors that affect public policies, development of public governance practices and citizen engagement for the implementation of smart cities.

INFORMATION SYSTEM MODEL OF WEBSITE-BASED TAX PAYMENT AND VILLAGE BUILDING

Property tax is one of the instruments in obtaining funding for village development. Property tax proceeds are used to finance development in the area. Good management is needed to maximize property tax revenue. This study aims to help the model to design and develop an e-village property tax information system. the method used is the description method and is used to model the system while the prototype method is used to build the e-village system. The testing stage uses the black box technique and the usability test to test the quality, usability, and reliability of the system functions that have been made. This research succeeded in building an e-village model that is efficient and can be used easily to carry out property tax transactions. the results of this study also help villagers easily obtain information and assist in the processing of village data that is structured, organized and to help calculate the amount of property tax costs to be paid. The conclusion of this study is that the system has been made to facilitate the community and village officials in calculating the property tax, managing and obtaining village information more effectively and efficiently.

Taxpayers’ Understanding Level, Self-Assessment System Easiness, and Information System Usefulness for the Willingness to Pay Taxpayers

Abstract. Introduction. Taxpayers’ willingness to pay tax is known as the main factor to be considered in the effort to collect tax revenue. Thus, it is very important to identify any factors that will affect the willingness to pay in order to increase tax revenue. This study used a questionnaire to collect research data to identify whether taxpayers’ willingness to pay were affected by tax understanding, self-assessment system, and the use of tax information system. The research sample consisted of 302 corporate taxpayers at KPP Palembang Ilir Barat. The hypotheses of this study were tested using Partial Least Square. Purpose. This study aims to examine the relationship between the level of understanding of taxpayers, ease of selfassessment system, use of information systems, and willingness to pay for MSME taxpayers at KPP Pratama Palembang Ilir Barat and determine the steps that can be taken by KPP Pratama Palembang Ilir Barat to increase willingness to pay based on the relationship between the variables studied. Results. The results showed that the level of understanding of taxpayers and the use of taxation information systems had a positive and significant effect on the willingness to pay of MSME taxpayers, while the ease of self-assessment system did not affect the willingness to pay of MSME taxpayers. Conclusions. The hypotheses testing results and descriptive statistics analysis show that it is important for tax authority to maintain taxpayers’ willingness to pay by assuring taxpayers’ understanding of their tax obligations. It is also important to maintain a solid taxation information system to increase taxpayers’ willingness to pay. Based on our limitations, it is suggested for further researchers to examine taxpayers in a larger area and number, as well as conduct observations and interviews on tax payments that are actually carried out by taxpayers.

Socio-Technical Perspective for Electronic Tax Information System in Tanzania

Socio-technical systems theory has rarely been used by system architects in setting up computing systems. However, the role of socio-technical concepts in computing, which is becoming social in nature, has made the concepts more relevant and commercial. Tax information systems are examples of such systems because they are influenced by external variables such as the political environment, technological trends, and social environment, introducing complexity in their deployment and determining the type of e-services and their delivery to a diverse group of people. It was observed that in Tanzania there is resistance, reluctance and minimal use of electronic tax system because of insufficient end-user support and their involvement in constructing the system. Therefore, there is need to develop an electronic tax information system using socio-technical systems perspectives to ensure design of an efficient user-friendly tax administration system. The research used the qualitative approach, featuring case studies in Korea, Chile, Tanzania, and Denmark. The study used best practices from the Organization for Economic Cooperation and Development (OECD) to benchmark Tanzania Revenue Authority current practices. It was found that tax models implemented are techno-centric push models, which don’t attract its use by tax payers and requiring human intervention in its operation, hence not cost-effective. As the first and relevant phase in socio-technical system development, this paper presents the problem definition and analysis of e-Tax collection system in Tanzania.

PENINGKATAN KEPATUHAN WAJIB PAJAK USAHA KECIL MENENGAH MELALUI PELATIHAN PEMANFAATAN SISTEM INFORMASI PERPAJAKAN

This community service activity aims to train small and medium business owners in using the tax information system. The method used in carrying out this activity is training on the use of tax information systems accompanied by continuous assistance in the form of consultations if there is a problem in using the application in the system. Based on the results of community service, it can be concluded that community service partners have complied with their tax obligations by utilizing e-filling, which is one of the tax systems designed by the Directorate General of Taxes to make it easier for taxpayers to pay their taxes. In addition, the Directorate General of Taxes has upgraded its tax system and service partners have difficulty using it.

EFEKTIVITAS PEMERIKSAAN PAJAK DI INDONESIA

The main objective of this study is to examine and measure how much influence the factors that affect the effectiveness of tax audits in Indonesia. The study was conducted with a quantitative approach using multiple regression models. Tax auditor as a party directly involved in the tax audit is a relevant research subject. Cluster sampling technique was used to determine samples. In cluster sampling, the population is divided into clusters based on criteria such as target and realization of work unit acceptance, realization of extra effort and achievement of audit coverage ratio (ACR), so as to represent conditions in the population. The data were successfully collected from 166 tax auditors. The study shows that top management support, taxpayer attitudes and use of taxation information system have significant influence on tax audit effectiveness,while tax regulation and quality of tax audit have no significant influence on tax audit effectiveness.

Dicotomias fiscais e distributivas dos ciclos político-orçamentários: análise da reserva de contingência nos municípios brasileiros

The present study aimed to verify the level of adequacy of the contingency reserve in the budget of Brazilian municipalities, based on the hypothesis that, in addition to fiscal use, there is political and distributive use of this mechanism in the budget process. The theory of political-budget cycles together with the literature on public finance management made it possible to develop the theme in the context of the dichotomies between fiscal rebalancing and political opportunism in the public budget. Data from the Brazilian Public Sector Accounting and Tax Information System were collected for the period from 2015 to 2019. Descriptive statistics were analyzed using the World Bank's PEFA framework, and tests of mean differences (t test of Student) of the contingency reserve rates that showed adequate use of the mechanism by the municipalities with positive fiscal results. On the other hand, the tests also allowed for opportunistic political use of the reserve, taking into account the electoral scenario. It was found that the deficient municipalities have an incremental stance in the political-budget cycles. The results bring weightings on World Bank metrics and implications for the public finance literature by showing that the opportunistic political use of the contingency reserve can hinder the fiscal balance objectified by the legislation and reduce the credibility of the budget. The findings are expected to imply future studies on the specifications of the calculation bases to be considered for the contingency reserve and for other types of budgetary provisions.

Strategies of Increasing Local Taxes in the North Central Timor District

This research was conducted to determine the strategy for increasing local taxes implemented by the Regional Revenue Agency of Timor Tengah Utara Regency. The results of this research show that the regional taxes of North Central Timor Regency have not been running optimally because of the 9 (nine) types of taxes not all of them have contributed to the Regional Original Income. A strategy for increasing local taxes through intensification and extensification is needed. Intensification includes 1) aspects of institutional arrangement, 2) aspects of management which include processing regional tax data, determining regional tax data as well as collecting and collecting local taxes. 3) personnel aspects. while the extensification aspect is related to data collection and verification as well as socialization of local taxes. Furthermore, the ratio of the contribution of local taxes to the regional revenue of North Central Timor Regency is still insufficient, the local taxes that contribute the most to local revenue are street lighting taxes while the least contributed taxes are groundwater taxes. In the implementation of regional taxes, there are several supporting factors in the form of the availability of adequate facilities and infrastructure, adequate budget and cooperation with State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD), while the inhibiting factor is the low awareness of taxpayers, unscrupulous officials. dishonest and not yet integrated local tax information system with regional income.

Participation of the Federation Units in the Investment of Sports and Leisure Policies in Brazil

The purpose of this exploratory descriptive study was to evaluate the participation of state governments (federation units) in the financing of sports and leisure public policies from 2002 to 2016. In order to better understand the regional effect of investment, the information was cut by region. Two central hypotheses were tested, the concentrator effect and the equity effect. The database was formed from the consolidated expenditure record registered with the National Treasury in the Accounting and Tax Information System of the Brazilian Public Sector - Siconfi. In order to ensure the comparability of tax information, the values were deflated by the Consumer Price Index. Although there are no constraints at the level of the federation pressing the Federation Units to be active with regard to the sports agenda, these Units have been shown to be responsive to it. The overall result produces different effects between macro-regions, regions and Federation Units, concentrating the resources, or distributing them more evenly.

Socio-Economic Conditions and Adoption of Regional Tax Information System Innovations (At the Cimahi City Government Regional Revenue Management Agency)

In the aim of increasing accountability and receipt of local revenue, especially Regional Taxes, Cimahi City Regional Government, namely the Regional Revenue Agency Management Agency (Bappenda) of Cimahi City, made an innovation in the form of regional tax information systems including e-pad and so on. local tax information system, especially by employees of Cimahi City Bappenda. Bappenda of Cimahi City, in particular has made various efforts such as improving the socio-economic conditions of its employees such as education, income, age, and cosmopolitan. This study aims to determine the socio-economic conditions and the adoption of innovative local tax information systems in Cimahi City Bappenda. This research was conducted using quantitative methods. Data was obtained using a questionnaire distributed to employees of Cimahi City Bappenda. The analysis of this study uses multiple linear regression to determine the effect of education, income, age and cosmopolitan on the adoption of local tax information system innovations either simultaneously or partially. The results showed that education, income, age and cosmopolitan influenced the adoption of regional tax information system innovations in a positive and significant part, and the relationship of all independent variables simultaneously with the adoption of local tax information system innovations included in the criteria of a very strong relationship.
 
 Keywords— Innovation Adoption; Socio-Economic; Regional Tax Information System.