Tax Office Research Articles

Professional coping among tax officials: Focus on co-workers support, working engagement, job satisfaction

This study seeks to investigate and clarify the influence of support from colleagues on professional coping mechanisms, work engagement, and job satisfaction among Vietnamese tax officials. Grounded in foundational theories of professional coping, stress, and coping strategies built upon and continuing the understanding from previous research results, this article provides a specific contextual analysis of the professional coping of tax officials in the context of the Vietnamese Government’s strong administrative reform aimed at developing and effectively managing human resources. The survey process and evaluation of results gathered from 251 observations have confirmed and supported our research hypothesis, demonstrating that support from colleagues has a positive impact on the professional coping of tax officials in Vietnam. Furthermore, this professional coping process significantly contributed to work engagement and job satisfaction among tax officials today. Based on the research findings, we have proposed practical recommendations and policy suggestions tailored to the tax sector in Vietnam.

The role of training in motivating employees in public administration

Purpose: The subject of this article is training and its impact on the motivation of public administration employees in tax offices. Design/methodology/approach: both secondary and primary research were conducted. Secondary research includes literature on the subjects of motivation, motivating, human resources management and employee training. However, the primary study includes a survey conducted in tax offices; in this case, the method was a survey, the technique was an online survey, and the research tool was a survey questionnaire. Findings: respondents almost unanimously answered that they mainly participate in training because the acquired knowledge will allow them to improve the performance of their duties. Training also motivates them to continue their professional development. The answer regarding job change is noteworthy: respondents do not connect the knowledge acquired during training with the possibility of changing jobs. The research shows that the most important form of motivation is material motivation. Next are the atmosphere and satisfaction with the duties performed. Originality/value: indicating how important it is to align employees' personal goals with the goals of the organization. In such a case, the system should take into account the individual needs of employees, but employees should also recognize the opportunities for their own development and the benefits that may accrue to the institution. In this way, professional goals can also become personal goals. The author drew attention to an important issue - respondents are aware of their needs, and employers should notice and meet their expectations. This will undoubtedly improve the functioning of many offices. In the era of artificial intelligence, employees' soft skills should be particularly valued because interpersonal skills, flexibility, the ability to cooperate, and creativity are becoming the key factors that distinguish people in the context of technological progress. Keywords: administration, motivation, motivating, training. Category of paper: Research paper.

Assessing determinants of tax officials’ intention to continue applying e-tax in Vietnam: Attitude toward the continued application of e-tax as a mediator

This paper aims to examine the mediating effect of attitude toward the continued application of e-tax in the association between perceived usefulness, ease of use, compatibility, and intention to continue applying e-tax based on empirical evidence from Vietnamese tax officials. Thereby, the research model is proposed and the hypotheses are developed on the basis of the Technology Acceptance Model (TAM). This study applies a quantitative analysis with a research sample of 343 tax officials from tax authorities at all levels within Vietnam. This study applies stratified and convenient sampling techniques. Structural equation modeling with AMOS was used to test the hypothesized relationships. The results revealed that among perceived usefulness, ease of use, and compatibility only perceived usefulness has a direct impact and positive relationship to the intention to continue applying e-tax and the attitude toward the continued application of e-tax also has a direct impact and positive relationship to the intention to continue applying e-tax. Especially, the results prove the mediating effects of attitude toward the continued application of e-tax on the relationships towards the intention to continue applying e-tax. This study contributes to both the literature and practice. The limitations and future research implications are discussed.

Property Tax in Indonesia: A Proposal for Increasing Land and Building Tax Revenue Using the System Dynamics Simulation Method

The current hottest issue in Indonesia is the small amount of Land and Building Tax (LBT) revenue at the national and local levels. This research aims to find a valuable model for increasing LBT revenue for the government by formulating ideal clauses and determining what policies should be implemented. This research aims to reveal the practice of tax avoidance and evasion on LBT tax objects, which causes LBT income to stagnate yearly, and find a solution by mapping actual conditions and forecasting the next ten years using a system dynamics model. The research question is why LBT makes a small contribution to total state revenue, even though the object and what are the solutions to increase LBT income in the future. The research methodology uses quantitative methods supported by qualitative analysis using dynamical system modeling. This modeling makes it possible to predict increases in tax revenues by considering several variables that cause LBT revenues to stagnate. The findings of this study show that LBT revenues will proliferate compared to revenues in the initial year of the simulation if intervention is carried out by reducing tax avoidance and tax evasion, increasing tax compliance, and the value of the income growth ratio per tax object. This study found nine actors essential in increasing property taxes in Indonesia: civil officials, tax officials, tax authorities, notaries, large companies, state and regional-owned enterprises, sellers, and buyers of property. In conclusion, the government needs to improve the tax collection system and implement various strategies, including increasing the role of notaries to prevent tax evasion in housing.

Examining the Role of Dimensions and Components of the Employee Compensation System in Explaining the Variance of Organizational Citizenship Behavior (Case Study: General Tax Office of Kerman Province)

Objective: The aim of this study was to examine the role of the dimensions and components of the employee compensation system in explaining the variance of organizational citizenship behavior (OCB) (Case Study: General Tax Office of Kerman Province). Methodology: This research was applied in purpose and descriptive-correlational in terms of method. Data were collected through standardized questionnaires. The compensation system questionnaire included four dimensions: managerial, organizational, psychological, and social. The OCB questionnaire included 15 dimensions, both using a 5-point Likert scale. The statistical population consisted of all employees of the General Tax Office of Kerman Province, and random sampling was used to select the participants. Findings: The results showed a significant and positive relationship between the dimensions of the compensation system (managerial, organizational, psychological, and social) and OCB. These dimensions simultaneously explained 39.5% of the variance in OCB. Moreover, psychological and managerial components had the greatest impact on OCB. Conclusion: This study demonstrated that the employee compensation system, particularly its psychological and managerial dimensions, has a direct influence on enhancing organizational citizenship behavior. Organizations that focus on improving their compensation systems can expect an increase in extra-role behaviors and greater employee participation. It is recommended that organizations pay special attention to designing and implementing fair and supportive compensation systems.

Tax Reforms in Bangladesh: An Overview

In both industrialized and emerging nations, tax reform is a subject that requires ongoing attention. This topic is discussed in terms of creating a suitable tax base, bolstering tax administrations, and guaranteeing equity, efficiency, and progressive taxation. Throughout the past forty years, Bangladesh has implemented numerous reform measures. Since there isn't much research on business matters related to these initiatives in the context of Bangladesh, this study aims to review those initiatives by emphasizing them. This study uses strategies for conducting interviews as well as content and document analysis. According to the study, the results of those reforms are not all that positive. While there are still notable shortcomings in enforcement, audit, and compliance, there are also some notable successes, such as the creation of the Large Taxpayers Unit (LTU) and Central Intelligence Cell (CIC) and the digitization of the tax process. The revenue implications of tax reforms indicate a somewhat improving trend in both direct and indirect tax collection, with extremely gradual progress being seen in the overall tax-to-GDP ratio. It would be wise to investigate incentive programs to recognize prompt compliance and commend tax officers for their achievements. Since there hasn't been a thorough reform attempt in the corporation taxes space in almost ten years, we urge the launch of a new, comprehensive reform initiative that addresses all of the impending issues. Designing of tax policy that promises professional administration and induces adequate compliance remains a major challenge for public finance in developing countries.

EVALUATING THE PROCESS OF ELECTRONIC ID CARD (E-KTP) SERVICES AT THE POPULATION ADMINISTRATION AND CIVIL REGISTRATION OFFICE OF LEBAK BULUS SUBDISTRICT

This research aims to evaluate the electronic Identity Card (e-KTP) issuance service at the Population Administration and Civil Registration Office of Lebak Bulus Subdistrict, referring to the Decision of the Head of the Population and Civil Registration Office of DKI Jakarta Province Number 100 of 2022, which establishes service standards. This research utilizes a qualitative descriptive approach, based on observations and in-depth interviews, and relates it to operational concepts, frameworks, and relevant laws. The evaluation results indicate that the e-KTP service has successfully optimized service time, with an average waiting time of approximately 10-15 minutes, which is a strength of the service. However, there are several challenges in verifying population data and technical issues with hardware usage. Although the staff provides good service, there is a lack of clear information regarding the status of e-KTP application progress for applicants. Recommendations for improvement include enhancing recording facilities, improving communication with applicants, maintaining hardware, and enhancing cooperation with relevant agencies. This research contributes to efforts to enhance the quality of e-KTP issuance services and provides guidance for similar institutions in improving service effectiveness and efficiency.

IMPLEMENTASI E-SAMSAT PADA PEMBAYARAN PAJAK KENDARAAN BERMOTOR OLEH WAJIB PAJAK DI KOTA BEKASI

The research objective of this thesis aims to analyze the influence of e-invoicing, tax understanding, tax sanctions on taxpayer compliance on social media at the Pasar Minggu tax office. The sample in this research is corporate taxpayers. The number of samples taken in this research was 2,315 personal taxpayers reporting on the KPP Pratama Pasar Minggu social media. In carrying out data collection, this was done by distributing a questionnaire in which there were several statement items. In this research, the variables are divided into several parts, including e-invoicing (X1), understanding of taxes (X2) and tax sanctions (X3) as independent variables, and taxpayer compliance (Y) as the dependent variable. To measure the magnitude of the influence on these variables, the author uses the multiple regression method. From the results of this analysis, it was found that there is a significant and simultaneous influence on the variables e-invoicing (X1), tax understanding (X2) and tax sanctions (X3) on taxpayer compliance (Y).

PENGARUH E-FAKTUR, PEMAHAMAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA PASAR MINGGU

The aim of this research is to analyze the influence of e-invoicing, tax understanding, tax sanctions on taxpayer compliance on social media at the Pasar Minggu tax office. The sample in this research is corporate taxpayers. The number of samples taken in this research was 2,315 personal taxpayers reporting on the KPP Pratama Pasar Minggu social media. In carrying out data collection, this was done by distributing a questionnaire in which there were several statement items. In this research, the variables are divided into several parts, including e-invoicing (X1), understanding of taxes (X2) and tax sanctions (X3) as independent variables, and taxpayer compliance (Y) as the dependent variable. To measure the magnitude of the influence on these variables, the author uses the multiple regression method. From the results of this analysis, it was found that there is a significant and simultaneous influence on the variables e-invoicing (X1), tax understanding (X2) and tax sanctions (X3) on taxpayer compliance (Y).

Financial assistance by a company for acquisition of its shares by a third party. Case note on ruling 2021-06-10, Ju2021/00621, of the Swedish Tax Office

Financial assistance by a company for acquisition of its shares by a third party. Case note on ruling 2021-06-10, Ju2021/00621, of the Swedish Tax Office

PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK PADA KPP PRATAMA DEPOK SAWANGAN

Tax compliance is a critical aspect of a well-functioning tax system, and understanding the factors that influence taxpayers' compliance behavior is essential for effective tax administration. This research focuses on investigating the impact of motivation, tax knowledge, and tax awareness on tax compliance among taxpayers served by the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). The main objective of this study is to analyze and assess the relationships between motivation, tax knowledge, tax awareness, and tax compliance. By gaining insights into these relationships, the research aims to contribute to the enhancement of tax compliance strategies and policies in the jurisdiction of the Sawangan Primary Tax Office. This research employs a quantitative approach, utilizing a survey method to collect data from a sample of taxpayers registered with the KPP Pratama Depok Sawangan. A structured questionnaire is designed to measure variables such as motivation, tax knowledge, tax awareness, and tax compliance. The collected data will be analyzed using statistical tools, including regression analysis, to identify the significance and strength of the relationships among the variables. The population of this study is individual taxpayers who are registered at KPP Pratama Depok Sawangan. The findings of this study suggest that there is a significant impact of motivation, tax knowledge, and tax awareness on tax compliance at the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). In other words, the level of motivation, understanding of taxation, and awareness of tax obligations among taxpayers in this jurisdiction play crucial roles in influencing their compliance with tax regulations.

К вопросам обращения взыскания по налоговой задолженности в исполнительном производстве

The positions of various authors on the issues of enforcement measures and actions used by bailiffs and tax officials to collect tax debts are considered. The possibility of collecting tax debt from a debtor-citizen for his economic activities in a liquidated, bankrupt company or in the absence of its property, when the citizen appropriated financial amounts for himself without paying taxes on them, is touched upon. It is proposed to transfer the powers to foreclose on tax debts and compile statistical reports from the Federal Tax Service to the Federal Bailiffs Service, leaving the function of “seizure” of the debtor’s property at the claim stage of settling tax debts to the Federal Tax Service, so that the debtor would subsequently be unable to avoid its collection by a bailiff. In this regard, it is expected to be quite logical to reduce the number of staff in the Federal Tax Service and increase it in the Federal Bailiffs Service. The introduction of a ban on registration of shell companies is justified by the insufficiency of insurance financial and (or) property assets. The position of the inexpediency of judicial collection of funds by a bailiff due to a debtor from a third party under judicial acts is substantiated, if there is confirmation of financial or property funds due to the debtor by documentary evidence collected at the request of a bailiff or provided by the recoverer – the Federal Tax Service, since foreclosure by a bailiff on these funds is possible and without legal recourse.

ЦИФРОВІ ДИВІДЕНДИ ДІДЖИТАЛІЗАЦІЇ СИСТЕМИ УПРАВЛІННЯ ПУБЛІЧНИМИ ФІНАНСАМИ

The article examines and summarizes scientific approaches to the advantages and opportunities of implementing digital technologies in public finance management, which includes understanding the economic and social benefits that arise from digital decision-making, such as increased transparency, increased trust and increased efficiency. resource management. It was found that the transition to digital public finance management not only contributes to a more transparent and accountable government but also contributes to better decision-making processes and improved service delivery to the public. It analyzes in detail how digitalization ensures fiscal transparency, which increases the efficiency of the use of budget funds and public procurement processes with the help of modern digital tools, such as a single web portal for the use of public funds or an electronic public procurement system, and also positively affects the financial security of the state. In addition, the article examines the strengthening of the democratic participation of the public in the budget process, in particular, based on the implementation of the practice of participatory budgeting, to take into account the needs of citizens in public goods and services. It is emphasized that digitalization not only increases the quality of public services but also increases the effectiveness of budget policy as a whole. In addition, the significant impact of digital changes in the public finance management system on the growth of tax revenues and significant time savings of tax officials, other financial services, as well as taxpayers, which leads to an overall increase in productivity, has been investigated. The main focus is on the challenges that can hinder the successful realization of digital opportunities, including cyber security, digital divide issues, institutional capacity, etc., which require an integrated approach that takes into account technological, social, and regulatory aspects. It is emphasized that the successful implementation of digital dividends of digitalization of the public finance management system requires cooperation between the government, the private sector, and civil society.

ИНСТРУМЕНТЫ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В ПРОЦЕДУРЕ БАНКРОТСТВА НЕСОСТОЯТЕЛЬНЫХ ОРГАНИЗАЦИЙ

The article analyzes the current tools of tax administration in the bankruptcy procedure of insolvent organizations to ensure bankruptcy procedures, as well as the results of the work of the Federal Tax Service of Russia to ensure bankruptcy procedures for 2022-2023. As a result of the study, some aspects of the low efficiency of the functioning of the bankruptcy institution in the Russian Federation were identified, new tools were proposed to improve the tax administration of bankruptcy procedures for insolvent organizations in order to form a balance of interests of participants in the bankruptcy procedure. The implementation of the proposed priority directions will allow to identify circumstances that negatively affect the effectiveness of tax administration in the bankruptcy process of insolvent organizations, increase the level of confidence in the Federal Tax Service of Russia as an authorized body in the bankruptcy procedure and in the institution of bankruptcy as a whole. This step will reduce the working time of tax officials, minimize paper document flow between participants in the bankruptcy procedure, and narrow the “gray” field in the field of bankruptcy of insolvent organizations. To date, bankruptcy has become a macroeconomic factor that has a significant impact on a significant part of the country’s economy.

상속세 및 증여세법상부동산 시가적용에 관한 최근 과세 쟁점

The basic structure of the assessment of property under the current inheritance and gift tax law is a simple one in which it is based on the market price, but in cases where it is impracticable to calculate the current market price, complementary valuation methods are used as an exception. However, the abstractness of the concept of the market price and what specific extent to which it should be recognized as the market price are complex and difficult issues. Because of this, many controversies arise between taxpayers and tax authorities.
 With the purpose of the improvement of fair taxation, Korea's inheritance and gift tax law has continuously expanded the scope of what can be recognized as the market price based on the principle of the market price. This reflects the reality that there is an inevitable conflict of interest between taxpayers who prefer complementary valuation methods due to the property valuation method of the inheritance and gift law, which allows complementary valuation methods to be exceptionally applied only in cases where it is impracticable to calculate the current market price and the realistic price rate of the officially assessed real estate price that is far below the market price, and tax authorities.
 The value recognized as the market price under the current inheritance and gift tax law can be divided into four categories, which are the relevant property and the case value for similar property within the principle of assessment period, and the relevant property and the case value for similar property within the extended evaluation period.
 This study deals with ‘the application of similar case values to apartments, etc.’ which is controversial regarding the scope of market recognition and ‘whether the appraised value requested by the tax office after the reporting date for non-residential real estate, etc. is recognized as market price or not’ targeting real estate, which accounts for a high proportion of inherited and gifted properties. In relation to this, there are many criticisms that it is not only against the principle of fair taxation, but it can also infringe on the taxpayer's predictability in terms of that excessive taxation is imposed on some taxpayers for properties with the same burden due to the existence of a sale price of similar property traded by another person by chance or an appraisal request based on the arbitrary judgment of the tax authorities, etc.
 It is not easy in reality to establish clear and consistent standards that all taxpayers can agree on when calculating the market price of inherited or gifted property whose ownership is transferred gratuitously. However, it is essential that the tax authorities continue to make efforts to accept criticism of existing taxation practices as article 15 of the enforcement rules of the inheritance and gift tax law legislate the scope of similar property in apartments in detail.
 This study analyzed major issues in taxation practice by analyzing the provisions of the inheritance and gift tax law and recent precedents regarding the scope of provisional recognition of the market price and sought ways to improve them. The main tax issues in applying the case value for similar property to apartments, etc. are; first, exclusion of application of the case value for similar property if there is a case value for the relevant property, second, the period of market recognition for the case value for similar property, third, criteria for judging similarity, and fourth, whether there are special circumstances for price fluctuations.

RANCANG BANGUN APLIKASI PENGARSIPAN DOKUMEN DALAM PENGELOLAAN DAN PENCARIAN PADA KANTOR PELAYANAN PAJAK PRATAMA PRABUMULIH

This research aims to design and develop a document archiving application that can assist tax officials in managing and retrieving document archives at the Pratama Tax Service Office in Prabumulih. This application is designed to streamline the document archiving process for tax officials by providing features such as input for incoming archives, outgoing archives, as well as reports on incoming and outgoing archives. Additionally, this application also ensures data security through the implementation of security protocols and data encryption. The research employs the waterfall method for designing and constructing this application, encompassing stages of requirement analysis, design, coding, and testing. The outcomes of this research are expected to enable this application to assist tax officials in effectively and efficiently managing document archives. Furthermore, it is anticipated that this application will help alleviate difficulties and inconveniences in financial reporting processes and enhance the quality of document archiving reports at the Pratama Tax Service Office in Prabumulih.
 
 Keywords: Application, Archiving, Archive Reporting.

The Implementation of Investigative Journalism in Tempo Magazine "Treasure of Tax Officials"

Investigative journalism is a form of news coverage in which journalists delve deeply into information or events that may expose corruption, analyze government policies or private company practices, or uncover economic, political, and cultural trends. Investigative news coverage is typically obtained by investigative journalists when they are interested in an issue and have a strong desire to find out something. Therefore, the work of investigative journalism is not constrained by time pressure; often, investigative journalists spend years, even decades, working on a single investigative report. In this study, the author employs the theory of critical discourse analysis by Teun A Van Dijk, which focuses on the textual dimensions of a magazine, news, or broadcast. Based on this, it is important to conduct a critical discourse analysis of Tempo magazine. This research analyzes two issues: microstructure and superstructure. The study also uses a qualitative descriptive approach, with observation as the data collection method. The results of this research show that, in terms of microstructure and superstructure discourse, Tempo magazine with the title "TREASURE OF TAX OFFICIALS" can be considered a means for the implementation of investigative journalism through the careful choice of words, language, sentence structure, and style, successfully uncovering a case of tax officials' corruption.

Analisis Dampak Sistem Penilaian Diri Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penjualan (PPN) Di Kantor Pajak Pratama Mulyorejo

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

A Digital World: Role of Electronic Invoice for Personal Taxpayer Compliance

The digital world has inevitably entered various fields of human life in carrying out their duties as world leaders. Technology is an important tool to ease the human workload, including in this discourse is human resource management. This study aims to reveal the perceptions of Taxable Entrepreneurs (PKP) and the Tax Service Office (KPP) on the implementation of e-invoicing and the impact of e-invoicing on taxpayer compliance. The focus of this research is to reveal PKP's perception of the implementation of e-invoicing from the aspects of inputting, data processing, and output. KPP perceptions from the aspects of tax administration and tax evidence, and taxpayer compliance assessed from the aspects of calculation, deposit and reporting. This research is qualitative research with a case study approach. Data analysis is carried out interactively starting from data collection, data reduction, data presentation, and conclusion drawing. According to PKP, the advantages of e-invoicing are more efficient processing time, more accurate tax calculation results, easier and safer storage because it has a QR code, but the weaknesses of e-invoicing are repetitive work in inputting input tax values, the system is not yet able to read invoice codes and the application is vulnerable to viruses. According to KPP, the application of e-invoicing is very helpful for the tax office in fully controlling in real time all tax invoices uploaded and reported by PKP. From the research results, there is not enough evidence that e-invoicing has an impact on improving taxpayer compliance, especially in tax calculations. According to the Tax Office, the application of e-invoicing can improve taxpayer administrative compliance in terms of calculating, depositing and reporting so that tax revenue will be increased

Application of Article 3 of the Journalistic Code of Ethics in the News Case "The Child of a Tax Officer Becomes the Perpetrator" on the Online Media Platform Jawapos.Com 24 February 2023 Edition March 05, 2023

This research is based on observations of several news articles. In order to find out more about the application of the journalistic code of ethics in the news, especially in article 3, the author wrote in a news story "Children of Tax Officials Become Perpetrators of Persecution" on the online media platform JawaPos.com edition 24 February 2023- 05 March 2023. Descriptive qualitative methods will be used in this research. The author will make observations and analysis on the news "Tax Official's Children Become Perpetrators of Persecution" on the online media platform JawaPos.com. This research analyzes the application of article 3 of the journalistic code of ethics which is divided into four interpretations. The results of this research show that there is application of article 3 of the journalistic code of ethics in every news published in accordance with the edition of 24 February 2023- 05 March 2023.