Tax Payment System Research Articles

Synchronization NIK to NPWP, Challenges to the Tax Payment System

Synchronization NIK to NPWP, Challenges to the Tax Payment System

Analisis Penggunaan Mesin Electronic Data Capture (EDC) Pada Wajib Pajak Restoran Sebagai Upaya Mengoptimalkan Penerimaan Pajak Daerah di Kota Kupang

This research aims to explain the implementation of the policy on the use of Electronic Data Capture (EDC) machines among restaurant taxpayers in Kupang City and to explain the factors that hinder and obstruct the implementation process as well as the use of EDC machines as a payment transaction system for restaurant taxpayers in Kupang City. This study employs a descriptive qualitative approach by conducting interviews with informants from the Badan Pendapatan Daerah Kota Kupang, Bank NTT KCU Kupang, and restaurant taxpayers who have installed EDC machines. The research findings indicate that the policy on the use of Electronic Data Capture (EDC) faces several issues, both in the implementation process and in the use of EDC machines by restaurant taxpayers who have installed them. The lack of awareness, support, and readiness from restaurant taxpayers in terms of technical, administrative, and human resources aspects, as well as ineffective communication and coordination between Bapenda and Bank NTT towards taxpayers, are obstacles in the implementation process of EDC machines. From the perspective of EDC machine usage, technical problems with the machines, such as frequent errors, consumers' understanding level, the billing and tax payment system that is not yet fully digitized through the EDC machine system, the limitations of EDC machine features and services that do not yet meet the needs of restaurant taxpayers, and the human resource aspect of restaurant taxpayers who are not yet able to operate the EDC machines, constitute several non-technical factors that also hinder the use of EDC machines as a payment transaction system. Keywords: , , E

A Critical Examination of the E-Taxation, Improvement in Tax Compliance and Revenue Collection of Economic Development in Nigeria: An Examination covering 2008 to 2023.

This study looked into the topic of e-taxation and enhanced tax compliance in Nigeria. The study aimed to achieve two particular goals. It investigated the impact of e-taxation on tax evasion in Nigeria, as well as the extent to which e-taxation has contributed to the reduction of tax avoidance in Nigeria. The study's analysis used secondary quantitative data from the Federal Inland Revenue Services (FIRS) and the National Bureau of Statistics (NBS). The study found that e-taxation had a considerable beneficial impact on tax evasion in Nigeria. The study found that the mean value of tax revenue increased after the implementation of e-taxation when compared to the mean value before the adoption of the e-taxation system. It also indicated that e-taxation has greatly helped in curbing the issue of tax evasion in Nigeria. The data analysis revealed a greater mean value for tax revenue following the implementation of e-taxation as compared to the mean value before the e-taxation system. The report provided numerous important recommendations, including the necessity for FIRS to develop an electronic tax payment system mobile App that will raise awareness and simplify the country's e-tax system. This study concluded that the e-taxation system in Nigeria achieves higher tax compliance than the manual approach.

DAMPAK PENERAPAN SISTEM E-PAJAK DAN KEKUATAN ISOMORFIK TERHADAP KEPATUHAN PAJAK

Tax revenue can be optimized when taxpayers comply with tax regulations. The government is taking various initiatives to make it easier for taxpayers to fulfill their tax obligations, including the use of electronic tax payment systems. The purpose of this study is to analyze the effects of attitude toward electronic taxation, adoption of electronic taxation, and isomorphism intensity on tax compliance. The research sample consists of SME taxpayers in Magelang. Data were collected by questionnaire and analyzed using SEM-PLS. The results indicate that attitude toward electronic taxation has a positive but not significant impact on tax compliance. On the other hand, the introduction of electronic tax payment system and isomorphic intensity affect tax compliance. This study contributes to the literature on electronic tax systems and tax compliance.

Implementation Of Tax Payment Policy Using E-Billing At The Pratama Cirebon Tax Services Office

The vastness of the region, the large population, and the dynamic of economic activity is a challenge in upholding taxation in Indonesia. Incompatibility ratio between tens of thousands of tax employees with millions of taxpayers (WP) resulted in less optimal implementation of taxation in Indonesia. Since the launch of the electronic tax payment system, the Tax Office does not directly require the underpaying taxpayers to use the system. So the taxpayer still feels foreign to the system. In 2016, the underpayment taxpayer is required to make payments using e-Billing. Lack of knowledge about the use of e-Billing and its reliance on internet connections that must always be stable, these constraints have a significant impact on the use of the e-Billing system. Based on the policy implementation model of Daniel Mazmanian and Paul A.Sabatair, the model of analysis conducted on the implementation of the policy of Tax Payment Using E-Billing In Tax Office Pratama Cirebon, which : Characteristics of the problem, Policy characteristics and Policy environment In conducting the research, researchers used descriptive qualitative research methods. The e-Billing policy is not yet optimal for the implementation in the community because not all people know the tax payment system using e-Billing.
 Kata Kunci: Tax Policy; Electronic Transaction; E-Billing

Analisis Strategi Peningkatan Penerimaan Pajak Kendaraan Bermotor Pada Samsat Kota Sibolga

Motor Vehicle Tax (PKB), is a regional tax levied on ownership of motorized vehicles, both two-wheeled and four-wheeled, is one of the levies that makes a significant contribution to regional income growth. The operational legal basis for the strategy for implementing Motor Vehicle Tax (PKB) collection in Sibolga City is contained in the regional regulations themselves which are the basis for implementing PKB in a particular area. The aim of this research is to evaluate and ensure the best course of action for Sibolga Samsat motor vehicle tax recipients. A qualitative descriptive analysis approach was used in this research. Field observation and interview methods were used in the data collection procedures. The research findings show that the method used by the Sibolga Regional Samsat Office has had a very beneficial impact in increasing motor vehicle taxes because thanks to the programs and strategies implemented, the public can easily find out about changes to the tax payment system. . Results of interviews with agency leaders; He also explained the tactics used at the Sibolga City Samsat office. According to him, the Regional Revenue Agency decided to carry out this outreach because policy changes often occur in the field of taxation, especially regarding motor vehicle tax. Therefore, socialization is needed so that policy changes are more easily understood by the wider community. Two supporting factors, namely human resources and facilities and infrastructure, have an impact on Sibolga City's plan to increase the number of motor vehicle tax recipients. This inability to integrate with the community is what prevents this technique from being successful.

E-Taxation and Tax Compliance in Nigeria: Periscoping Change Perspectives

This study examined the issue of e-taxation and improved tax compliance in Nigeria. The study adopted ex-post facto research design. Analysis conducted in the study made use of secondary quantitative data collated from the Federal Inland Revenue Services (FIRS), National Bureau of Statistics (NBS) and Enugu State Internal Revenue Service (ESIRS). The study revealed that e-taxation has significant positive effect on tax evasion in Nigeria. The study revealed higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the e-taxation system, it also revealed that e-taxation has significantly helped in stemming the tide of tax avoidance to a large extent in Nigeria. The analysis of the data indicated higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the e-taxation system. The study made some vital recommendations which include the need for FIRS to create an electronic tax payment system mobile applicaion which will serve as a means of creating more awareness and simplification of the e-tax system in the country. It was concluded that the e-taxation system commands high tax compliance than the manual system era in Nigeria.

Efektifitas Layanan Samsat Online Nasional Dalam Mewujudkan Pelayanan Yang Efektif Pada UPT Samsat Medan Selatan

Salmonas is an abbreviation of National Online Samsat, a technologically advanced application that allows paying and approving annual vehicle taxes online. The aim of the national online service carried out by Samsat is a good step to provide simplicity in taxpayer activities for the taxpayers, namely the public. The aim of this research is to improve national online Samsat services so that the public can receive effective services at the South Medan Samsat UPT facilities. The method used in this research uses descriptive research combined with qualitative data analysis. Based on the results obtained, the Salmonas Service (National Online Samsat) at the South Medan Samsat is useful for building efficiency in community services at the Samsat office in South Medan, but some people may not yet know about the National Online Samsat because public awareness has not increased with the vehicle tax payment system by online.

Factors affecting the acceptance of online tax filing and payment system by micro small medium enterprises in Vietnam

ABSTRACT The adoption of the online tax filing and payment system by enterprises offer several benefits such as less transaction costs, efficient public management, avoiding human errors, and eliminating repetitive hand tasks. This study analyses the factors affecting the adoption of the online tax filing and payment system by 437 micro, small, and medium enterprises in Ho Chi Minh City, Vietnam. The study employs an adoption model using technology acceptance model and information system success model with social influence. Structural equation modelling is used to evaluate the proposed research model. Results suggest that micro, small, and medium enterprises users perceived that a precise information quality, accessible system quality, and responsive service quality in the online filing and payment system important for their adoption to the system. Social influence does not affect their intention to adopt the online filing and payment system. Policy makers and information technology providers should regularly update precise information, be responsive assistant, provide an accessible system, and simplify the online filing and payment procedure to increase the adoption of the system. This study contributes to the existing body of knowledge in the context of online tax services used by business users by expanding the Technology Acceptance Model through incorporating external variables from the Information System Success Model and social influence.

Proposed Framework for Enhancing the Tax Payment System for the Salary - Earning Class in India

Proposed Framework for Enhancing the Tax Payment System for the Salary - Earning Class in India

일본 고향납세제도의 답례품 경쟁에 관한 고찰

The hometown love donation system was introduced this year. The system is based on the Japan's hometown tax payment system(so-called ‘Furusato Nouzei System’). Therefore, it is necessary to look at the discussion on Japan's hometown tax payment system. This system gives tax credits to those who donate to local governments.
 It is said that the hometown tax payment system has taken root to some extent now, but it is not without side effects in the process. As local governments actively offered gifts to receive more donations, the competition for gifts became overheated. In response, the central government asked local governments to take responsible action. Nevertheless, some local governments distorted the purpose of the system by providing expensive gifts. In this process, the designation system was introduced in 2019, and the Izumisano city was not designated, and a lawsuit was filed.
 In some aspects of the hometown tax payment system, the return gift had a positive socioeconomic effect, but not a few were negative. For this reason, the gift is sometimes described as a double-edged sword. The undeniable fact is that without the gift, the hometown tax payment system could not have grown to this extent. On the other hand, the role of return gift is also important in Korea's hometown love donation system. Therefore, it is necessary to pay attention to Japan's problems concerning the gift competition and the development of responses.

Effects of Corporate Inhabitant Tax on Local Finance Under the Hometown Tax Payment System

Effects of Corporate Inhabitant Tax on Local Finance Under the Hometown Tax Payment System

Pelaksanaan Pemungutan Pajak Hotel di Padangsidimpuan Perspektif Fiqh Siayasah

This study examines the implementation of hotel taxes based on Law Number 04 of 2013 Article 8 concerning the Use of Local Taxes in Padansidimpuan. Taxes are people's contributions to the government and the money is used to build public facilities and help others. This type of research is in the form of field research or field research with a qualitative approach. Primary data sources come from employees of the Revenue Service and employees of the Padangsidimpuan City Hotel, while secondary data comes from related journal articles and books. Data collection techniques with interviews and documentation while data analysis techniques using descriptive qualitative. The results of this study are the implementation of regional regulations of the city of Padangsidimpuan no. 04 of 2013 article 08 regarding regional taxes in the city of Padangsidimpuan are as follows; The implementation of Hotel Tax Collection Based on Regional Regulation of Padangsidimpuan City No. 04 of 2013 Article 08 concerning Padangsidimpuan Regional Tax has not run optimally. This can be seen from the 6 hotels that were the subject of this study. There are two hotels that are late in making tax payments. Then, several obstacles to implementing hotel tax collection in Padangsidimpuan City, namely the lack of awareness of taxpayers about their responsibilities in paying taxes, sanctions that are not working properly. In addition, revenue service officers also do not socialize to taxpayers. A tax payment system that is too complicated makes it difficult for taxpayers to manage files related to taxpayer deposits. Third, regarding the review of siyasa fiqh, the scholars also recommend that tax collection in Indonesia must pay attention to rules such as Islamic law. Indonesia has not yet based its state ideology on Islamic law. Thus, it is necessary to have a thorough study to provide an explanation regarding the payment of taxes for Muslim communities in terms of siyasa fiqh.

Analysis of Motor Vehicle Tax Payment Compliance at Samsat Banyumas Regency

The purpose of this study is to analyze whether there is an effect of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle tax compliance (PKB) in Samsat Banyumas. Tax is one sector of state revenue. Motor vehicle tax is one that affects the high level of regional income. The sample in this study were respondents or motor vehicle taxpayers in the Banyumas Regency area. The results of the study of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle taxpayer compliance positively affect motor vehicle taxpayer compliance. Not only income but also supported by taxpayer awareness. Modernization of the tax payment system is a digital transformation from conventional to digital systems to simplify and accelerate tax administration.

Factors That Influence User Adoption of E-Government Services: The Case of the Online Tax Filing and Payment System

The Federal Board of Revenue (FBR) of the Pakistani government created an e-tax filing facility in 2005 to make it easier for taxpayers to file their tax returns online. Online tax returns are seen as quick, simple and cost-effective. In this paper, we describe the purpose of the tax filer to utilise the e-tax filing system theoretically after fifteen years of implementation in Pakistan, as explained in this paper by the researcher data was collected from 250 e-tax filing portal users located within the city of Lahore. The results show that subjective norm and attitude towards using e-tax filing portal are associated with intention to use significantly. At present, FBR is making considerable efforts to promote the use of electronic filing systems. This study may help the FBR develop a more efficient scheme for increasing the use of electronic filing among Pakistani taxpayers. Limits and future instructions are provided at the conclusion of the essay.

Анализ и оценка финансовых механизмов стимулирования инновационной деятельности промышленных корпораций

This paper examines the relevance of the problem of development of the Russian economy during the post-pandemic COVID-19. The structure of the federal budget of the Russian Federation, its current state and sources of funding are considered. The modern conjuncture argues the relevance of this study, which reflects the activities of the government in the current situation of public life. The significance is confirmed by significant changes in the policy of forming the tax burden for a number of sectors and industries, which lead to the need to raise the issue of information security. The project, which is an initiative of the Central Bank of Russia, can act as a tool, a mechanism for stimulating innovative activities of industrial corporations. According to the description and implementation plan of the project, the digital ruble will be able to fulfill the task of monitoring and ensuring the transparency of the tax payment system. The interaction of the state and corporations in terms of innovation based on the digital ruble can lead to an improvement in the economic system.

ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PEMALANG

Land and Building Tax in the Rural and Urban Sector (PBB-P2) is one of the taxes managed by the Regional Government, starting from the administration process to tax collection including the exploration of its potential. Rural and Urban Land and Building Tax is a tax on land and / or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantations, forestry and mining business activities. The management of land and building taxes is left to regional governments since the enactment of Law Number 28 of 2009 concerning Regional Taxes and regional levies. The purpose of this study was to determine how the land and building tax payment system in Pemalang Regency. The results showed that the effectiveness of the land and building tax payment system in Pemalang Regency was less effective. Factors that have not yet achieved the realization of land and building tax revenue include taxpayers who have not fully reported and deposited the amount that should have been paid in accordance with their tax arrears and it is hoped that public awareness will want to pay Land and Building Tax so that local revenue (PAD) can increase. The research method used in this research is interview, documentation and observation. Where the researchers conducted interviews with several local residents, and provided a questionnaire containing the effectiveness of tax collection in the area.

A Study on the Review Tasks for Integrated Operation of Local Tax Payment System

A Study on the Review Tasks for Integrated Operation of Local Tax Payment System

Implementation of Zakat & Professional Income Tax Payments for Notaries & PPAT (Comparative Law Study of Zakat Payment System & Professional Income Tax)

The purpose of this study is to see the implementation of the Notary and PPAT professional zakat and Income Tax payment system, the reason is that the assisting system of implementing zakat and Income Tax of the Notary and PPAT profession has not met expectations and has not been able to eradicate poverty, ideal implementation of zakat and income tax notary and PPAT in the context of poverty alleviation. The approach method used in this research is the normative juridical method. The specification of this research is research with descriptive analytical breakdown specifications. Sources of research data are primary and secondary data. The data collection uses literature study as the main data and interviews as supporting data. The data analysis method used in this study is a qualitative method. The results of the study state that the implementation of the zakat and tax payment system in the stages of the notary profession and PPAT has not met expectations and has not been able to eliminate poverty because government and private ‘amil zakat institutions are still unable to collect large amounts of zakat funds. The reason the notary and PPAT professional zakat and tax payment systems have not met expectations and have not been able to incubate poverty are religious factors and non-religious factors. Ideally, the implementation of zakat and tax payments at the professional level of notaries and PPAT in the context of poverty alleviation, such as in Malaysia, taxes that have been deducted by each individual against a number of values that are not actually tax payments .

Digital transformation of management resources for a comfortable tax environment

With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise. The article reflects the main results of the digital transformation of tax authorities, contributing to the creation of a comfortable tax environment in the context of the general digitalization of the economy. The study aims to determine the causal relationship between the management decisions made by the tax authorities and the dynamics of obligatory payments to the budgets of the budgetary system of the Russian Federation, as well as to formulate proposals for improving the advanced developments of tax authorities aimed at creating a comfortable tax environment, reflecting the principles of the “economy of trust”. The solution of the tasks set in the work was carried out on the basis of the application of general scientific research methods within the framework of comparative, logical and statistical analysis, etc. Among key findings of the research, we should mention the substantiation of the transformation of the management resources of the tax authorities under the influence of the development of digital technologies, as well as the development of practical recommendations for improving the advanced developments of the tax authorities (tax monitoring system, special tax regime for self-employed citizens, single tax payment system) in the framework of creating a comfortable tax environment and building trusting relationships with taxpayers.