Services Tax Research Articles

The effect of public tax service and Value Added Tax (VAT) rate increase on tax compliance with patriotism as a moderating factor

This study aims to examine the impact of Public Tax Service on taxation and the effect of the Value Added Tax (VAT) rate increase on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers registered at the Jakarta Tebet Primary Tax Office. The planned VAT rate adjustment in 2025 is anticipated to significantly affect tax compliance. Since the VAT rate increased to 11% in 2022, it has posed substantial challenges, particularly in terms of rising production costs and reduced consumer purchasing power. This has prompted researchers to investigate the potential impact of a further VAT rate increase to 12%, in relation to the public tax services provided and its influence on the tax compliance of MSME taxpayers. This study utilizes primary data collected through direct surveys using questionnaires distributed to individual taxpayer respondents via Google Forms. The research employs multiple linear regression analysis using SPSS version 24 for data processing. The results indicate that the variable of Public Tax Service, when moderated by patriotism, does not significantly affect tax compliance. However, the VAT rate increase, together with patriotism as a moderating factor, collectively influences taxpayer compliance.

Analysis of the Level of Taxpayer Compliance with Indonesian Tax Law for Women With Marital Status

This study analyzes the factors that influence the behavior of compliance with the Tax Law applicable in Indonesia for female individual taxpayers with marital status. These factors are analyzed from the level of Taxpayer Knowledge, Taxpayer Awareness and Tax Morale who do freelance work in the city of Jakarta. This study also analyzes Tax Morale as a moderator for the influence of Tax Knowledge and Tax Awareness on Tax Compliance. The population in this study are female Taxpayers with marital status registered at the Tax Service Office at the Regional Office of the Directorate General of Taxes in the city of Jakarta with the areas of West Jakarta and North Jakarta. The type of data used in this study is primary data obtained from distributing questionnaires to respondents who are the samples that have been determined in this study. Analysis of the results of this study test shows that Tax Knowledge and Tax Awareness have a positive and significant effect on the behavior of taxpayer compliance of female individual taxpayers with marital status. While Tax Morale as a moderating variable strengthens the influence of Tax Knowledge and Tax Awareness on the Behavior of Tax Compliance of female individual taxpayers with marital status. This research is expected to provide a reference to the Directorate General of Taxes (DJP) of the Ministry of Finance of the Republic of Indonesia to find out the behavior of Individual Taxpayers, especially women with marital status, that the level of taxpayer awareness must be increased, especially by providing socialization and education about the Tax Laws in force in Indonesia.

Strategic Practices and Operational Efficiency at Kenya Revenue Authority: A Case of Sameer Park Tax Service Office

The Kenya Revenue Authority (KRA) is faced with challenges in optimizing efficiency in tax administration, such as technology, globalization, and tax evasion. Changing economic times and evolving public expectations add to these issues. Despite improvement efforts, KRA struggles to meet revenue goals and stakeholder satisfaction, with existing research lacking insights into effective strategic practices for operational efficiency. This study focused on KRA's strategic practices to enhance operational efficiency. It aimed to evaluate the influence of technology integration, training and skill development, client-centric services, and inter-agency collaboration on operational efficiency within KRA. The study was influenced by four theories namely; Information System Success Model, Dynamic Capability Model, Stakeholder Theory and Resources Dependency theory. The target population comprised KRA management and operational staff in the Sameer Park tax service office, with a sample of 105 employees in both management and operations selected using stratified proportional sampling. Data were collected through questionnaires and analyzed with the help of SPSS version 30.0. The study presented findings in tables and interpreted them in line with its objectives, utilizing a multiple regression model to assess the relationship between key factors and operational efficiency at KRA. The findings of this study showed that integrating technology is crucial to increasing productivity and simplifying procedures. The improvement of personnel capacity and overall operational performance was also found to be significantly influenced by training and skill development programs. By better meeting the demands of their clients, client-centric services have been shown to maximize service delivery. The study also underlined the value of interagency collaboration, which enhances productivity in tax administration by facilitating greater coordination. Therefore, KRA focus on integrating technology by creating thorough regulations, modernizing IT infrastructure, and holding frequent training sessions to raise employee knowledge and awareness on technological changes. Training programs should be put in place to fill up certain skill gaps, along with opportunities for professional growth and mentoring. In order to develop client-centric services, there is need for KRA to provide tailored tax guidance, upgrade web portals, and set up feedback systems to better meet the expectations of the clients. Finally, in order to improve tax administration and streamline procedures, KRA should adopt enhanced inter-agency cooperation through the creation of digital platforms for coordination, the adoption of universal data standards, and the creation of collaborative task groups.

Determinants of Tax Compliance: An Investigation at The Kupang Primary Tax Service Office (KPP Pratama Kupang)

Tax becomes the prime and major sources of state revenue. Taxes play an important role because it is related to state revenue. Increased income from the tax sector can be achieved by improving tax compliance from taxpayers. This study aims to explain the effect of tax administration modernization and socialization on tax compliance at the Kupang Primary Tax Office (KPP Pratama Kupang). The sample size of the study is 400 individual taxpayer samples. Data collection was done using a research questionnaire, as part of the quantitative research. The multiple linear regression analysis was used to analyse the data. The research findings indicate that the administration modernization and sanctions have negative effect on the tax compliance of registered taxpayers at the KPP Pratama Kupang.

Qualitative and Quantitative Assessment of Public Minibus Taxi Driving

Qualitative and Quantitative Assessment of Public Minibus Taxi Driving

Investigating scheduling of minibus taxis in South Africa's eventual electric paratransit

Investigating scheduling of minibus taxis in South Africa's eventual electric paratransit

Policy Note: An Asian Perspective on Pillar One Amount A and Digital Service Taxes

The standard narrative in Pillar One of the G20-OECD BEPS 2.0 is that digital service taxes (DSTs) and similar unilateral measures will proliferate if the Amount A Multilateral Convention (MLC) does not succeed. The only real deterrent in that scenario is the threat of US retaliation using section 301 trade tariffs. This article presents a more nuanced view. A key insight is that, although European jurisdictions use DSTs to tax offshore digital services that lack a physical nexus to impose regular income tax, very few Asian jurisdictions use European-styled DSTs to tax offshore digital services. They extend pre-existing value added tax (VAT) instead that is not subject to the US section 301 retaliation partly due to the non-discriminatory nature. For the foreseeable future, it is unlikely that Asia will follow the European or African approach as advocated by the African Tax Administration Forum (ATAF) of adopting European DSTs. This is partially because Asia, in contrast to Africa, lacks a regional organization such as the EU or ATAF advocating DSTs as the alternative to the OECD endorsed Amount A. Further, Asia also does much more trade with the United States than Africa does, giving Asian jurisdictions more pause before risking US retaliation.

Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor

This research aims to obtain empirical evidence regarding the influence of taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, along with SAMSAT Kerti on motor vehicle taxpayer compliance in Denpasar City. This research was carried out at the Regional Tax and Retribution Service UPTD Office, Bali Province, Denpasar City. This research uses the Theory of Planned Behavior along with Attribution Theory. The sample was determined using accidental sampling with a sample of 100 respondents calculated using the Slovin formula. Data were collected through questionnaires, and data were analyzed using multiple linear regression methods. Findings show that taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, and SAMSAT Kerti, have a positive effect on motor vehicle taxpayer compliance in Denpasar City.

The Effect of Taxable Person Compliance and Tax Collection on Value Added Tax Revenue

The development of the amount of tax arrears from time to time shows an increasing amount and has not been balanced with its disbursement activities, for that it is necessary to carry out tax collection actions based on applicable laws and regulations. This study aims to determine whether there is an effect of taxable person compliance and tax collection on value added tax revenue at the primary tax service office in the city of Bandung. The research method used is quantitative descriptive. Determination of the sample using total sampling with a total of 4 primary tax service offices. The test analysis was carried out by panel data linear regression test using eviews, hypothesis testing and determination coefficient testing. The results of the study indicate that taxable person compliance has an effect on value added tax revenue and tax collection has an effect on value added tax revenue at the primary tax service office in the city of Bandung.

Entrepreneurship, Market Orientation and Marketing Performance in Culinary Business: Mediating Effects of Innovation and Competitive Advantage

This study examines the mediating effects of innovation and competitive advantage on entrepreneurial orientation, market orientation, and marketing performance in the culinary business sector of Jayapura and Papua. This study uses quantitative exploratory analysis; within the population of 20 business owners who registered with the Tax Service Office in Jayapura, a questionnaire was completed to obtain their perspectives on these variables and their mediating effects. After validity and reliability tests and regression analysis using a structural equation model, this study found significant effects between entrepreneurship and market orientation, product innovation, and competitive advantage on marketing performance, and between entrepreneurship and product innovation, as well as between market orientation and competitive advantage. Product innovation has been proven to mediate entrepreneurship and marketing performance, along with competitive advantage in market orientation and marketing performance. Although this study is limited to culinary business respondents in the region, the findings are crucial in encouraging the development of small businesses, especially those engaged in the culinary sector, despite the amount of production, product variants, and their offered quality. Considering their ability to improve the regional economy, governments should pay more attention to the movement and success of these businesses.

Determinants of Tax Audit Quality: Evidence from Tax Auditors in the North Jakarta Tax Office

The inefficiency of tax audits represents a pressing issue requiring immediate attention. Developing and implementing a systematic, targeted audit strategy is critical to improving audit quality. This study differentiates itself from prior research by emphasizing a distinctive combination of auditor competence, information technology utilization, and professional experience as key determinants of tax audit quality. Focusing on a sample of 150 tax auditors from the North Jakarta Tax Service Office, the study provides localized insights into the benefits of enhancing audit quality. However, it is important to note the limited generalizability of these findings, as the sample is confined to a specific region in Indonesia. The results reveal that while professional experience exerted minimal influence, auditor competence and effective utilization of information technology substantially contributed to improved audit quality. These findings underscore the need for the Tax Service Office to prioritize the enhancement of auditor competence and the strategic adoption of technology to elevate audit standards. The proposed model serves as a practical framework for stakeholders seeking to improve tax audit quality. Nevertheless, further research is recommended to test the applicability of these findings across other regions in Indonesia to ensure broader relevance and effectiveness. Keywords: competence, utilization of ICT, experience, tax audit quality

Peningkatan Pemahaman Pengaplikasian M-Pajak berbasis Android dan iOS kepada Wajib Pajak bersama Relawan Pajak IBI Kosgoro 1957 Masa Bakti 2024 di Kecamatan Ciampea, Bogor Barat

Community devotionals in Ciampea, west bogor, aim to increase the understanding and application of android based m-tax applications and ios among taxpayers. On Saturday, April 27, 2024, with the participation of 20 taxpayers. Socialization includes the introduction of applications features such as billing code, billing profile Settings, and the location of nearby tax services, while fellowmen provide tutorials to make accounts, generate billing codes, and make tax payments online. It is expected to increase the efficiency of tax reporting and active engagement of taxpayers in the tax process in Indonesia.

Empirically Validated Method to Simulate Electric Minibus Taxi Efficiency Using Tracking Data

Empirically Validated Method to Simulate Electric Minibus Taxi Efficiency Using Tracking Data

Implementation Of The Employment Guarantee Program In An Effort To Improve The Psychological Well-Being Of Employees Of The South Sidoarjo Pratama Tax Service Office

Implementation Of The Employment Guarantee Program In An Effort To Improve The Psychological Well-Being Of Employees Of The South Sidoarjo Pratama Tax Service Office

Administrative and legal anti-corruption in tax authorities during the performance of their control functions

The article examines the issues of administrative and legal counteraction to corruption in tax authorities during their performance of control functions. The author analyzes the current legislation regulating the fight against corruption in the tax sphere, and identifies the key corruption risks that are carried out during the exercise of control powers by tax authorities. Special attention is paid to the analysis of the effectiveness of administrative and legal mechanisms used to prevent and counter corruption. The work substantiates the need to improve legal regulation, introduce modern technologies and increase the level of professional training of tax employees to reduce corruption risks. Recommendations have been developed to improve the transparency and efficiency of tax authorities in the context. The international experience of fighting corruption in tax authorities and the possibilities of its adaptation in the conditions of the Ukrainian legal field are also considered. Attention is focused on the importance of the integration of anti-corruption standards and practices in the work of tax services to ensure the effective functioning of the state tax system. The author proposes specific measures aimed at strengthening administrative control and increasing the level of responsibility of officials for corruption offenses. The importance of strengthening interdepartmental cooperation and coordination of measures between law enforcement, anti-corruption and tax authorities for the effective fight against corruption is emphasized. The author notes that the involvement of civil society and non-governmental organizations in monitoring the activities of tax authorities can significantly increase the level of compliance and transparency of their work. Particular attention is paid to the need to improve the system of disciplinary responsibility of employees of tax authorities who have committed corruption offenses in order to ensure the inevitability of punishment. Thus, the article offers a comprehensive approach to the administrative and legal countermeasures against corruption in tax authorities, including legal, organizational and technological improvement of the mechanisms of control and prevention of corruption manifestations. The conclusions and proposals of the article can be used for further scientific research and practical implementation within the framework of anti-corruption measures.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

This study aims to analyze the impact of information technology and the quality of tax services on taxpayer compliance. Taxation challenges in Indonesia, such as the vast geographical coverage and the need for advanced technology-based administration, highlight the importance of digitalization. Digitalization is expected to enhance the efficiency of tax collection, reduce administrative costs, and simplify reporting and monitoring processes. Responsive, professional, and ethical tax services are also necessary to encourage voluntary compliance. Data were collected from 150 taxpayers in South Jakarta and analyzed using the SEM-PLS approach to evaluate the validity and relationships between variables. The results indicate that information technology does not directly influence taxpayer compliance. However, the quality of tax services plays a significant role in improving taxpayer integrity and compliance, particularly through information technology optimization. Tax digitalization supported by high-quality tax services can enhance taxpayer compliance levels and optimize tax revenue.

PENGARUH PEMBAYARAN PAJAK SECARA ONLINE TERHADAP KEPUASAN WAJIB PAJAK DENGAN VARIABEL MEDIASI DIGITAL LITERACY DI KPP PRATAMA CIMAHI

Indonesia as a developing country, is increasingly utilizing digitalization to facilitate various transactions, including tax payments. Taxpayer satisfaction is an indicator used to measure the effectiveness of tax services, which can encourage compliance. This study aims to analyze the impact of online tax payments on digital literacy and taxpayer satisfaction, as well as the mediating role of digital literacy. The research was conducted on corporate taxpayers registered at KPP Pratama Cimahi using purposive sampling, involving 180 respondents. Data collection was done through questionnaires measured using a Likert scale. The data analysis technique used was Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results showed that online tax payment has a significant impact on digital literacy (H1 accepted), but does not directly have a significant impact on taxpayer satisfaction (H2 rejected). Digital literacy has a significant impact on taxpayer satisfaction (H3 accepted) and mediates the relationship between online tax payment and taxpayer satisfaction (H4 accepted). The study concludes that improving digital literacy can strengthen the positive impact of using the online tax payment system on taxpayer satisfaction. The government needs to enhance socialization and digital infrastructure, as well as provide ongoing training to support the utilization of technology in tax payments.

Database formation in the R software environment: experience of economic research at the municipal level

The absence or long lag of publication of official statistics on the level of so cio-economic development of territories forces researchers to turn to alternative data sourc es arising because of the rapid development of digital technologies. Programming language R is required to work with these datasets. The purpose of the paper is to acquaint readers with the capabilities of the R software environment when forming a municipal database for socio-economic research from various sources. The following data sources are considered here Rosstat database “Indicators of Municipalities”; 5-NDFL tax report form, web sources of the Federal Tax Service, website of the Central Electoral Commission of the Russian Federation, TurgetHunter service. As part of the preparatory stage of database creation, it is shown which parameters must be taken into account when creating an auxiliary key table. Using the example of working with data, the functions left_join(), pivot_longer(), fill(), group_by(), arrange(), summarize(), separate() are analyzed. The presented material can be used to develop educational tasks within the framework of the disciplines “Basics of Statis tics” or “Data Analysis”, as well as to prepare a statistical base for research into socio-eco nomic processes at the municipal level.

Entrepreneurship, Market Orientation, and Marketing Performance in Culinary Business: Mediating Effects of Innovation and Competitive Advantage

This study examines the mediating effects of innovation and competitive advantage on entrepreneurial orientation, market orientation, and marketing performance in the culinary business sector of Jayapura and Papua. This study uses quantitative exploratory analysis; within the population of 20 business owners who registered with the Tax Service Office in Jayapura, a questionnaire was completed to obtain their perspectives on these variables and their mediating effects. After validity and reliability tests and regression analysis using a structural equation model, this study found significant effects between entrepreneurship and market orientation, product innovation, and competitive advantage on marketing performance, and between entrepreneurship and product innovation, as well as between market orientation and competitive advantage. Product innovation has been proven to mediate entrepreneurship and marketing performance, along with competitive advantage in market orientation and marketing performance. Although this study is limited to culinary business respondents in the region, the findings are crucial in encouraging the development of small businesses, especially those engaged in the culinary sector, despite the amount of production, product variants, and their offered quality. Considering their ability to improve the regional economy, governments should pay more attention to the movement and success of these businesses.

Subjects of public administration in the sphere of taxation

The article presents a study of subjects of public administration in the field of taxation. The author’s aim is to analyse and clarify the legal status of these entities, their tasks and functions. The author identifies problematic issues in the field of taxation related to administration, including the distribution of powers between different subjects of public administration, their interaction with taxpayers, and gaps in legal regulation. The author emphasises the relevance of the tax system under martial law. It is noted that the effectiveness of the tax system largely depends on the efficiency and continuous improvement of public administration in the area under study. Based on the analysis of scientific literature, the author notes that public administration in the tax system is a complex system of interactions aimed at efficient tax collection and distribution, which has clearly defined boundaries regulated by law. This process involves various entities, each of which performs its own functions. All of them interact with each other to ensure the proper functioning of the tax system. The article describes the legal status and specific functions of subjects of public administration in the field of taxation: The Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, central executive authorities (the Ministry of Finance of Ukraine, the State Tax Service of Ukraine, the State Customs Service of Ukraine), and local self-government bodies. Considerable attention is paid to the issues of administration of local taxes and fees. The author notes that the ability of local councils to independently establish taxes and fees allows them to adapt the tax system to the specific needs of individual territories, which is especially relevant in the context of martial law. The author comes to the conclusion that predictability and stability in the tax system is ensured by the exercise by subjects of public administration in the field of taxation of their powers in accordance with the tasks and functions regulated by law. This also allows to avoid duplication of functions and increases the efficiency of management, while the hierarchical structure allows control over the activities of lower-level bodies and promotes transparency of the activities of subjects of public administration in the field of taxation.