Tax Sector Research Articles

Pemberdayaan Masyarakat Melalui Digital Marketing Sebagai Media Promosi Di Umkm Kecamatan Coblong

One of the economic strengths that supports the Indonesian economy and regional economic strength is the existence of micro, small and medium enterprises. In addition to the support of large industries, the state tax sector received considerable support from small industry groups, which were able to maintain and increase the contribution of regional economic growth. To overcome these problems, training and assistance will be provided. The aim is to provide an understanding of the importance of digital marketing for MSMEs in increasing income. The output target of this activity is to provide knowledge about the importance of digital marketing for MSME actors, add soft skills regarding insights on how to manage information technology-based products and marketing, and foster a technopreneur spirit among MSME players.

Effect of The Application of the Final Income Tax Against State Revenue

State revenues from the tax sector have changed from year to year, the need for development from the tax sector is still the main source of supporting state development, whether state revenues from the final income tax are able to make a significant contribution to state revenues or actually create a tax gap or stagnate state revenues in the tax sector.

The Growth and Impact of e-Filing in Indonesia

<em>e-Filing is an application provided by the Directorate General of Taxes to facilitate taxpayers in reporting their Annual SPT and as a support to increase state revenue from tax sector. This study aims to find out how the growth and impact of e-Filing in Indonesia over a period of 7 years, namely 2014 to 2020 and what things the government should do in order to maintain or increase the use of e-Filing as a means of receiving tax in Indonesia. This type of descriptive research is carried out with a desk study approach where both types of qualitative and quantitative data are used and taken from trusted secondary data sources. The conclusion of this research is the average percentage of e-Filing users compared to the number of registered taxpayers who are required to SPT for a period of 7 years is only 39% and that the growth of e-Filing users is indicated to decline from 2017 to 2020. In order to maintain or increase the use of e-Filing in Indonesia, government must continue to improve the quality of e-Filing in terms of ease of access, trust, environmental interaction functions, reliability, display of information content, support for users, and responsiveness to feedback, continuing socialization and counseling activities, accelerate the mandatory use of e-Filing in reporting SPT and focus on the growth of compliance ratio of each taxpayers division.</em>

The Effect Of Transfer Pricing, Audit Quality, And Profitability On Tax Avoidance In Energy Sector Companies Listed On The Indonesia Stock Exchange

The tax sector is the biggest major contributor to state revenue and an important component in the State Budget. Taxes which are mandatory levies to the state owed by corporate and individual taxpayers, without any benefits that can be shown directly, make taxes a burden for corporate or individual taxpayers. Which its causes a conflict of interest between the government who wants huge tax revenues and companies who want small tax payments. Therefore the company takes action to carry out a tax avoidance strategy by minimizing high tax payments. This study aims to determine the effect of transfer pricing, audit quality and profitability on tax avoidance in energy sector companies on the Indonesia Stock Exchange for the 2018-2021 period. The data source used in this study is secondary data taken from the official website of the Indonesia Stock Exchange. The sample in this study used purposive sampling method, and there are 23 sample companies selected from 79 companies. The results showed that transfer pricing had an significant effect on tax avoidance, audit quality did not effect on tax avoidance, and profitability had an significant effect on tax avoidance.

POLA PERILAKU PELAKU USAHA DALAM PENGHINDARAN KEWAJIBAN PAJAK (TAX AVOIDANCE)

The existence of Micro, Small and Medium Enterprises (MSMEs) is expected to be able to contribute to state revenues through the tax sector. The purpose of this study was to determine the profile of the poultry business, the meaning of tax compliance for poultry businesses, tax avoidance behavior in poultry businesses, and to find out the efforts to overcome tax avoidance behavior in business actors. poultry in Blitar Regency. This research is a qualitative research or naturalistic paradigm using an interpretive paradigm through Husrell's transcendental phenomenological approach. The results of the study found that the tax compliance of poultry businesses in Blitar Regency was very low. This is due to the view that the tax rate is too large, namely the rate of 0.5% multiplied by turnover per year.

The Relationship of Trust in Authority, Procedural Fairness, and Tax Policy Reform on Voluntary Compliance during the Covid-19 Pandemic in Malaysia

The COVID-19 pandemic which occurred in early 2020 is the most concerning topic around the world. Without a doubt, Covid-19 has badly given implications for social, economic, and political aspects of most nations which also impacted global human lives. In Malaysia, it is proven that Covid-19 has mainly caused business activities due to the travel restrictions and border closures such as Movement Control Order (MCO) which is also implemented around the globe. This significant impact on the economy eventually included the tax sector. Tax as the main source of government revenue is crucial to fund crisis response and recovery, in addition to balancing the government’s effort in rebuilding Malaysia’s fiscal resilience while maintaining its social responsibilities. The condition of taxpayers during this pandemic period also affects the fulfillment of their tax obligation and will give an impact on the country's revenue. This article is an early study to examine the effect of trust in authority, procedural fairness, and tax policy reform on the voluntary compliance response to Covid-19 in Malaysia. Understanding the level of trust in authority, procedural fairness, and tax policy reform is essential to improve tax voluntary compliance. Hence, helps to understand that voluntary compliance facilitates enhancing a viable source of funding for the government.

ANALISIS UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH DARI PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG

In order to increase Regional Original Income from Vehicle Tax in Palembang City. The data collection techniques used are observation, interviews, Library Research and documentation. The sample chosen by the author is Motor Vehicle Tax 2016 until 2018 in the city of Palembang using the purposive sampling method. From the results of the study that motor vehicle tax revenues seem to tend to decline, the causes are the low quality of the human resources of the tax apparatus, the weak supervision of motor vehicle taxes and the lack of awareness of taxpayers in paying taxes. From the analysis that motor vehicle tax revenue still does not meet the revenue target because the target setting is not quite right. The strategy that should be implemented is to increase the capacity of human resources for motor vehicle tax management. The contribution of motor vehicle tax in Palembang City shows that the contribution of motor vehicle tax is still above 30%, this indicates that motor vehicle tax is a large part of regional income through the regional tax sector. Keywords: Regional Original Revenue; Motor Vehicle Tax

PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA PEMERINTAH KABUPATEN CIAMIS PERIODE 2018-2020

Earth and Building Tax is a tax on earth and/or buildings owned, controlled, and/or utilized by private persons or entities, except for acreage used for plantation, forestry, and mining business activities. Local revenue is income obtained from the local tax sector, local levies generated from regionally owned business entities, the results of the management of separated regional wealth, and other legitimate local income. The tax potential of the earth and buildings is very potential. Still, its utilization has not been optimal because of the lack of public awareness of paying taxes. The equipment responsible for processing needs to be improved, such as the collection of tax objects and tax subjects with down. Direct and review in the field so that the receipt and tax revenue of Earth and Building are more effective so that people's lives can be guaranteed. The purpose of this study was to find out how the Earth and Building Tax affects Local Native Income on the Ciamis Regency government. This type of research is quantitative research. Use secondary data sources. Hypotheses are determined using one-party (one-sided) tests. The analytical techniques used are product-moment correlation, simple linear regression analysis, determination coefficient analysis, and t-test. The results showed that the income of earth and building taxes on Regional Original Income (PAD) in the Ciamis Regency Government had a powerful relationship with a correlation rate of 0.986. While the coefficient of determination (r2) = 0.972 or 97.2% with a sig value of 0.000 < 0.05. This means that the value of thitung is greater than the ttabel, so it can be concluded that the proposed hypothesis is accepted that there is a significant influence between the Earth and Building Tax on Original Local Income on the Ciamis Regency Government".

KEPATUHAN DAN KESADARAN WAJIB PAJAK UMKM DALAM MEMINIMALISIR KECURANGAN PAJAK DI WILAYAH JAKARTA DAN BEKASI

The Author in conducting rsearch and community service activities wants to know the level of compliance and awareness of MSME taxpayers on tax obligations to pay taxes and report annual tax returns and reporting annual tax returns both manually and online on time.The purpose of this study is to better know and understand compliance and awareness to pay taxes and to report annual tax returns in reporting taxes owned.Through this qualitative descriptive study using content analysis with 15 informants on the results of long distance interviews from representatives of MSMEs in the Pondok Melati Sub District,Bekasi City,West Java and 10 key informants in Cipayung District,East Jakarta. Improvement of MSMEs business performance in terms of beingaware of carrying out tax obigations and being able to support the strengthening sector of state revenue for quality domestic MSMEs and fiscal taxes in a productive economic network in order to increase state income in the domestic tax sector. The limitation of the research is that it is limited to understanding and knowing the level of compliance and awareness of MSME taxpayers to pay taxes and reporting annual tax returns on time. The contribution of this research is the compliance and awareness of MSME taxpayers in paying taxes.Py their taxes and report their annual tax returns on time without any element of fraud.

Pengaruh Pajak Daerah Dan Retribusi Terhadap Pendapatan Asli Daerah (PAD) Dan Pendapatan Daerah Kota Kediri

Local revenue of local government is a right that is recognized as an addition to net asset value during a given period. For that all goods and services as a result of economic activities that operate in the domestic territory, regardless of whether the factors of production derived from or owned by a resident of the area, is the Gross Domestic Product. Local revenue is the revenue from the tax sector, retribution, the results of companies belonging to the region, the results of the wealth management separated areas, and other areas of legitimate revenue. In Law No. 33 of 2004 on Financial Balance between Central and Local Government, it is stated that the local revenue sources consist of regional revenue, Tax Revenue and Non-Tax. Under Law No. 34 of 2000 on the amendment of Law No. 18 of 1997 on local taxes and levies, what is meant by local taxes are compulsory contributions made by individuals and entities to the area without a direct reward balance, which can be imposed by legislation in force, which is used to finance the implementation of local government and regional development. Whereas levies are payment for certain services or granting special permits provided by the local government or for the benefit of private persons or entities. Local taxes and levies are one source of revenue (PAD). Local Revenue is one source of local revenue. The increased local taxes and levies are expected to increase revenue of an area, and the increased revenue is expected to increase in local revenue.

Government revenue and spending nexus in regional Indonesia: Causality approach

This study aims to test the hypothesis that explains the relationship between tax revenue and government spending in six Indonesian regions. Furthermore, the units of analysis were districts and cities in each region from 2006 to 2017, and a Granger panel causality approach was used. The results showed five experienced bidirectional causalities between tax revenues and local government spending out of the six regions, namely Java, Sumatra, Kalimantan, Sulawesi, and the Bali & Nusa Tenggara. Also, there was fiscal synchronisation in five regions, while the tax-spend hypothesis applies in the Papua & Maluku regions. Therefore, the local governments in these regions need to be careful in deciding actions related to increasing revenue. This can be achieved through the tax sector's optimisation and expenditure increment by encouraging public spending from the administration.

Pajak Bumi dan Bangunan serta Relevansinya dengan Konsep Al-Kharaj Abu Yusuf

This research is based on a critical study of the economic thought of Abu Yusuf Ulama, famous for his monumental work, Kitab al-Kharaj. This research aims to find out the relevance of Land and Building Tax (PBB) in Indonesia to the concept of tax during the Abu Yusuf period. This research uses qualitative methods through a literature review (Library Research). The results of this study explain that PBB and the concept of al-Kharaj Abu Yusuf have relevance in the context of land tax. However, there needs to be more relevant in the building tax sector.

Implikasi hukum penahanan validasi BPHTB terhadap developer sebagai wajib pajak mineral

The results show that the Regional Government Polewali Mandar Regency has added housing developers to the taxpayers of NMMR to increase revenue from the lack of local revenue (LR) due to the income in the tax sector. Based on the research, the changing policies occurred because the Regent Regulation No. 13/2010 concerning NMMR Taxes did not explicitly stipulate who the taxpayers were to be subject to in the regulation, In addition, the lack of LR from the NMMR tax sector was caused by the rise of mining companies operating without Mining Business Permits (MBP). However, instead of controlling miners to increase revenue in the tax sector, the Government has instead designated housing developers as taxpayers of NMMR. In tax law, this policy breaches the principle of certainty which emphasizes the need for certainty regarding tax subjects and objects. In mining law, adding developers as taxpayers will only make unlicensed mining more prevalent. Meanwhile, in terms of housing and settlement law, this policy is detrimental to developers. Moreover, the existence of the delay of BPHTB if the developer refuses to become a taxpayer on NMMR taxes resulted in the developer being unable to process the contract and transfer the title.How to cite item: Aslam, A., Saleng, A Hasrul, M (2022). Implikasi hukum penahanan validasi BPHTB terhadap developer sebagai wajib pajak mineral. Jurnal Cakrawala Hukum, 13(1). doi:10.26905/idjch.v13i1.7437.

Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB

Land and Building Tax is an important income for each region, therefore each local government has its own way to optimize income from the Land and Building Tax sector. This study aims to analyze the effect of tax knowledge, tax socialization and tax sanctions on taxpayer compliance in paying land and building taxes in the city of Pekanbaru, either partially or simultaneously. This research was conducted on individual taxpayers registered at the Regional Revenue Agency (BAPENDA) Pekanbaru City. This research is a descriptive research that uses a quantitative approach. The sample method is Accidental Samplin with a total of 100 taxpayers. The data in this study are primary data using a questionnaire that has been reviewed for validity and reliability. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that the variables of knowledge, socialization and tax sanctions have a positive and significant effect on taxpayer compliance in paying PBB.
 Keywords: Tax Knowledge, Tax Socialization, Tax Sanctions, Taxpayer Compliance.

PENGARUH LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2016-2020

Tax is a very potential alternative. As one of the potential sources of state revenue, the tax sector is a very appropriate choice, apart from the relatively stable amount that is also a reflection of the active participation of the community in financing development. The purpose of this study was to determine the effect of Leverage and Institutional Ownership on Firm Value through Tax Avoidance. The sampling technique used in this research is purposive sampling. The population in this study is the Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2020. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM).
 The results of the direct influence hypothesis test using the Smart PLS 3.0 application, Leverage has a positive but not significant effect on Tax avoidance., Institutional ownership has a positive but not significant effect on Tax avoidance, Leverage has a significant positive effect on firm value, Institutional ownership has a positive but significant effect on firm value , Tax avoidance has a positive but not significant effect on firm value. The results of the indirect effect hypothesis test show that Leverage on Company Value through Tax Avoidance is positive but not significant. Institutional Ownership on Company Value through Tax Avoidance is posiyive but not significant.

Motor Vehicle Tax Management in North Maluku Province

The purpose of this study was to determine the obstacles faced in the implementation of Motor Vehicle Tax Management in North Maluku Province, especially at UPTD SAMSAT Ternate City and North Halmahera, the obstacles faced in Motor Vehicle Tax Management and efforts to overcome these obstacles. The data analysis technique used is qualitative research with an analytical descriptive approach. The results showed that the management of motorized vehicle tax in North Maluku Province, especially at UPTD SAMSAT, Ternate City and North Halmahera was in accordance with applicable regulations, and tax revenues were also quite large. Even so, there are still obstacles to tax management, both external and internal. There have been several efforts made to improve and optimize regional income from the motor vehicle tax sector, especially in terms of reforming the organization, improving the quality of Human Resources and improving facilities and infrastructure, which, of course will involve all stakeholders.

The Relationship Between Bureaucratic Leadership, Organizational Agility and Organizational Performance in the Tax Sector

The demands on public organizations increasingly place leaders in complex situations. Leaders are required to be able to unravel the complexity of the organization and deal with various problems, both internal and external. The leadership role necessitates responding and being proactive. The purpose of this research was to analyze the relationship between bureaucratic leadership, organizational agility and organizational performance in the tax sector. This research involved an explanatory survey by the SAMSAT office in Banten Province, conducted with 238 participants who were members of the public and regional tax officials who were randomly selected without differentiating positions in management. The variant SEM procedure was used for data analysis. The findings showed that the demands of bureaucratic leadership in the digital era are very high. Acceleration is an important aspect inherent in leadership in the digital era. Control over changes in local politics and administration, and demands for acceleration, necessitate leaders who have capacity. Bureaucratic leadership has an influence on organizational agility and organizational performance in the tax sector. Bureaucratic leadership influences organizational performance either directly or through organizational agility. The theoretical implication is the need to develop the concept of leadership in the context of the digital era in order to encourage public performance. The practical implication is the need for leadership that is agile in responding to public demands and acts quickly by integrating administrative orientation, understanding local political dynamics and being ready to face acceleration challenges.
 Keywords: bureaucratic leadership, organizational agility, organizational performance, the taxation sector

The Effect of the Proportion of the Independent Board of Commissioners and the Structure of the Board of Directors and Audit Committee on Tax Avoidance and their Impact on Company Value

Until now, the tax authorities have indicated that there are still tax avoidance practices by companies in Indonesia. The phenomenon shows that government revenues from the tax sector have not been maximized, as can be seen from the realization of tax revenues that have not been achieved from the target from 2009 to 2019. The purpose of this study is to examine the effect of the proportion of independent commissioners, the composition of the board of directors, the audit committee on tax avoidance, and its impact on firm value. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. With the purposive sample method. Samples obtained 61 companies with a span of 5 years, a total of 305 samples. The instrument used to analyze the hypothesis is path analysis. This study concludes that the Audit Committee has a significant effect on Tax Avoidance, while the proportion of the Board of Independent Commissioners and the composition of the Board of Directors has no significant effect on Tax Avoidance. The proportion of Independent Commissioners has a significant influence on Company Value. Other variables The composition of the Board of Directors, the Audit Committee, and Tax Avoidance do not have a significant effect on Company Value.

State tax policy as an object of administrative and legal regulation

The purpose of the research is devoted to studying the legal nature of legal relations in the process of implementing state tax policy. The main content. Considered is the normative framework which forms the basis for regulation of tax policy. Noted is close connection of this branch with all spheres of legal reality of the society. Analyzed are the concepts of “legal relations” and “legal regulation”. The content of legal regulation of the tax sector is characterized through the study of public service, law enforcement and jurisdictional activities of the state in the tax sphere. Methodology. Review of materials and methods is performed on the basis of analyzing documentary materials on regulation of the state tax policy. Conclusions. It is determined that legal regulation in the sphere of tax policy includes public service, law enforcement and jurisdictional activity of the state, which is aimed at satisfaction of human rights and legitimate interests. Such activity is aimed at ensuring a high quality of life for people throughout the territory of Ukraine, and also at achieving an optimal balance between filling the budget and maintaining conditions for economic growth and improving social welfare. The sphere of taxes affects provision of national interests.

Relationship on Timeliness of SPT Reporting and Reported Income in Accordance with Applicable Provisions on Taxpayer Compliance

Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship between the timeliness of SPT reporting and reported income in accordance with applicable regulations on taxpayer compliance. The method is causality research method. The population are registered taxpayers at the KPP North Malang area. The sampling uses convenience sampling method with a total of 75 respondents. The results of hypothesis testing with multiple linear analysis show that together there is a positive relationship between the timeliness of reporting tax returns and income reported in accordance with applicable regulations on taxpayer compliance. The results of the Spearman correlation test show that there is a significant relationship between the timeliness of reporting tax returns with taxpayer compliance and there is a significant relationship between reported income in accordance with applicable regulations and taxpayer compliance.