Services Tax Research Articles

Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia

One of the efforts taken by member countries of OECD/G20 Inclusive Framework for BEPS is to capture tax revenue from the digital economy is called Pillar One: Unified Approach specifically Amount A. This research aims to obtain information on the progress and obstacles on the implementation of Pillar One in Indonesia, including the impact generated by Pillar One as well as understand policy alternatives that could potentially become replacement for Pillar One. The method used in this research is qualitative with a case study approach. The results obtained in this study show that currently Pillar One cannot be implemented because it encounters various obstacles and is related to other jurisdictions. If Pillar One has been implemented, the implications are additional tax revenue potential but relatively low, adjustment on policy, tax administration systems, IT systems and human resources. Pillar One, which has the potential to be canceled, raises alternative policies that can be implemented by Indonesia such as Digital service tax, Article 12B UN Model Convention and new PE criteria namely Significant Economic Presence. The government must reconsider the cost and benefit on implementation of Pillar One. The government must also prepare and compile alternative policies and supporting aspects such as IT system development due to the potential failure of the Pillar One implementation.

SMOOTHER OR BUMPIER RIDE? A STUDY ON TAXPAYER EXPERIENCES WITH COST OF SERVICE AFTER THE GST ROLLOUT

This study explores taxpayers perceptions of the costs of service within the logistics industry after the implementation of Goods and Services Tax (GST). The study showed a significant difference in taxpayers perceptions of service costs across geographical locations and annual turnover. The researchers employed a descriptive research design to examine taxpayers perceptions of service costs post-GST implementation. Convenient random sampling was utilized to ensure a representative sample across various demographic segments. Quantitative data was collected and analyzed using statistical techniques, notably ANOVA, with SPSS software facilitating efficient analysis. While rural areas tend to perceive an increase in service costs, urban areas generally report a reduction. Factors contributing to changes in service costs were analyzed, with increased compliance costs identified as a significant driver of elevated expenses. Conversely, simplifying the input tax credit process effectively reduced service costs. The study aims to offer valuable insights into the impact of GST on the logistics sector by examining taxpayers perceptions of service costs. KEYWORDS: Goods and Services tax, taxpayer perception, cost of services, logistics industry.

On Promoting the Quality Improvement of Tax Services by "Managing Taxation with Numbers" by Grassroots Tax Authorities under the Background of "Smart Taxation"

Chinese path to modernization is a modernization that conforms to the development of the information age and the digital process. Digital technology is fully integrated into all fields and the whole process of economic society and ecological civilization construction, which has brought extensive and profound impact on human production and life. This article conducts an actual visit to grassroots tax authorities in Bengbu City, and based on a questionnaire survey, adopts a literature research approach and statistical analysis method to explore the implementation effect of this problem. It objectively sorts out and balances the impact of "digital tax governance" on improving the quality of tax services provided by current tax authorities, attempts to identify and identify some unreasonable links and problems in the current tax service process under the background of smart taxation, and analyzes the causes and mechanisms of these problems. Finally, based on the combination of theory and practice, it summarizes and explores targeted improvement strategies that can be used for further improving the quality of digital tax services.

Using PLS-SEM to test the relationship model of corporate social performance across the product/service continuum: When do shared values matter?

Is it as simple as do good and keep customers? Does the principle operate similarly across the product-service continuum? To better understand the complex consumer relationship with corporate social performance (CSP), the moderation of shared values in an established trust mediating relationship model including both corporate functional performance (CFP) and CSP as antecedents was tested. PLS-SEM was used to explore how the model holds up along three points of the product service continuum: pure good (shoes), good with retail service (fast-food restaurants), and pure service (tax services). The one size fits all approach to relationship development and CSP strategy does not bear true. The shared values congruence effect is greater in the fast-food model, and the trust effect is greater in the shoe and tax service models.

HUMAN RESOURCES MANAGEMENT EFFICIENCY ISSUES RELATED TO ARMENIA’S TAXATION

The results of effective management of human resources are most clearly manifested in state agencies. In this regard, the state tax service is not considered an exception, where the effectiveness of tax administration and fiscal policy management is largely determined by the available quality of used labor resources. The article presents recommendations for improving the quality of labor resources in tax services, based on the analysis of international experience. Special emphasis is placed on systematic measures to ensure the quality of labor resources, such as motivation, targeted trainings, professional advancement paths.

Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance?

Intellectual capital is one of the important capital assets that every private and public sector organization should properly manage. Intellectual capital refers to individuals' knowledge, skills, and innovations within an organization. It can create a competitive advantage and improve organizational performance when managed effectively. Optimal management of intellectual capital is particularly important in the public sector, as it can strengthen institutional capacity to deliver more efficient and effective public services, ultimately increasing citizen satisfaction. With the development of literature studies related to intellectual capital, it is found that testing conducted in the public sector is still limited. This research examines intellectual capital's influence on the performance of the public sector organization, specifically the Directorate General of Taxes. This research uses the Partial Least Square-Structural Equation Modeling analysis technique based on primary data sourced from an online questionnaire survey of employees of the Directorate General of Taxes from various levels of positions at Tax Service Offices in the DKI Jakarta area and its surroundings and a sample of 52 observations was obtained. The research concludes that public structural and relational capital positively impact organizational performance. Meanwhile, public human capital does not influence organizational performance. This study is expected to contribute to developing theory and practice not only to intellectual capital as an intangible asset but also to human resource management, organizational infrastructure, and external relations in the context of public services. In addition, the findings of this study can serve as a basis for formulating policies and actions that can improve the effectiveness and efficiency of public institutions, as well as encourage further discussion regarding the management of intellectual capital to achieve more sustainable public sector organizational goals.

PENGARUH PELAYANAN PAJAK, PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT KAB DAIRI

This study aims to determine the factors that affect the motor vehicle tax revenue target at Samsat Kab Dairi. The population used in this study used all taxpayers of Samsat Kab Dairi, with a research sample of 100 taxpayers known by using the slovin technique. The data collection technique was carried out by questionnaire method and processed using SPSS 25 software. The data analysis techniques used in this research are descriptive statistics, data validity test, multiple linea r regression. Based on partial tests that the factors that affect motor vehicle tax revenue are tax services, tax knowledge, tax awareness, tax sanctions have a positive effect, meaning that the higher the tax service, tax knowledge, tax awareness, tax sanctions, the tax revenue of motorized vehicles increases at Samsat Kab Dairi.

The Effect of Motivation, Job Training, and Work Facilities on Employee Performance at the Madya Dua Medan Tax Service Office

This study investigates the impact of inspiration, work preparing, and work offices on representative execution at the Madya Dua Medan Assessment Administration Office. The study strategy was utilized utilizing a poll dispersed to a few representatives. The consequences of the relapse examination show that inspiration, work preparing and work offices fundamentally impact representative execution. These discoveries highlight the significance of dealing with these elements in working on the productivity and adequacy of duty authorities. Administrative ramifications and proposals for additional examination are likewise talked about. This exploration gives significant bits of knowledge to human asset the board in the duty area to further develop worker execution.

The Effect of Work Facilities, Supervision and Compensation on Employee Performance at the Lubuk Pakam Pratama Tax Service Office

This study explores the influence of work facilities, supervision and compensation on employee performance at the Lubuk Pakam Pratama Tax Service Office. The survey method was used with an active sample of respondents. The research results show that work facilities, supervision and compensation significantly influence employee performance. Adequate work facilities increase productivity and job satisfaction. Effective supervision promotes responsibility and accountability. Fair compensation provides motivation and loyalty. The practical implication of this study is the importance of good human resource management in improving organizational performance. Suggestions for future research include involving more variables and larger samples for higher validity.

Impact of Goods and Service Tax on MSME Sector: A Study Using Artificial Neural Network and Multivariate Analysis of Variance

Micro, small and medium enterprises (MSME) is one the vital sector of the developing economy. Changes in fiscal policy directly impact this sector the most. The present article aims to examine the impact of the recent Indian indirect system tax overhaul, that is, Goods and Service Tax (GST), on the MSME sector. We have employed multivariate analysis of variance and multi-layer perceptron neural network on the extensive data set for 60 months from April 2015 to March 2020. The empirical findings state that a significant increase has been observed in the MSMEs’ export, revenue generation and gross domestic product in the post-GST era. The findings may aid the emerging economies that are planning to alter tax systems to boost the MSME sector at the international level. JEL Codes: H20, L00, B22, C01, C45

The Impact of Service Quality and Tax Socialization on Taxpayer Awareness Performance: Case from Mimika Papua, Indonesia

Taxation plays a crucial role as the largest source of income for governments, including local governments such as Mimika Regency, Papua Province. Therefore, the impact of Tax Socialization, Taxpayer Compliance and Awareness, and Service Quality on Taxpayer Service Performance remains relevant to be studied. This study employs an empirical test with 100 taxpayer respondents in Mimika Regency, Papua Province, Indonesia. Hypothesis testing was conducted using Structural Equation Modeling – Partial Least Square (SEM-PLS). The results of the test prove that service quality, tax socialization, and taxpayer awareness have a positive influence on taxpayer compliance. Service quality, tax socialization, and taxpayer awareness also have a positive influence on service performance. Taxpayer compliance does not have a positive influence on service performance, but taxpayer awareness does. The theoretical implications of this research information serve as a guide for researchers to develop tax and tax knowledge, and the determinants of non-compliance can be used for future research. From a policy maker's perspective, this information will assist tax authorities in developing tax education programs.

The Effect of Employee Competence, Job Placement, and Career Development on Employee Performance at the Medan Belawan Primary Tax Service Office

This study investigates the influence of employee competency, job placement, and career development on employee performance at the Medan Belawan Pratama Tax Service Office. The survey method is used to collect data from respondents who are tax officials. The results of multiple regression analysis show that employee competency, job placement, and career development have a significant influence on employee performance. These findings highlight the importance of competency development, appropriate placement, and career development programs in improving employee performance in government institutions. Managerial implications and recommendations for future research are also discussed.

Perceived Ease of Use as a Moderator in the Relationship Between the Online Tax System and Tax Service Quality

Abstract Purpose - The success of the online tax system is based on the existence quality of tax services and ease of use of the application. The low tax ratio proves that tax compliance in Indonesia is still relatively low. To overcome these problems, this study aims to examine the effect between the quality of tax services and the use of the online tax system and examine the effect of moderation of perceived ease of use of the online tax system and tax service quality. Design/methodology/approach - This study used cross-sectional data and a quantitative approach. Sampling is carried out by disseminating questionnaires to taxpayers in Indonesia.Findings - The results showed that there was a positive relationship between the tax service quality and the online tax system. In addition, it was found that there was a significant moderating influence between perceived ease of use and the relationship between online tax systems and tax service quality.Research limitations/implications - The Directorate General of Taxes can make this research an assessment of Taxpayers on the online tax system services provided, so that it is expected to continue to develop the tax system to make it easier for the public to use. The government can provide socialization of the use of the online tax system to the public so that people in Indonesia can understand and use this digital-based tax system. Keywords: Online Tax System, Tax Service Quality, and Perceived Ease of Use

Porezna autonomija lokalne samouprave

The paper measures the total (two-tier) local tax autonomy (cities/municipalities and counties combined) in Croatia applying the OECD methodology in terms of the definition and scope of taxes and their classification according to taxing power and autonomy. First, it follows the methodology of previous studies for Croatia, which considered only nominal taxes. This results in a relatively small share of autonomous taxes in local tax revenues. The change from a formal recording of taxes to an effective one based on the OECD definition of taxes leads to more than a doubling of local autonomous taxes. However, compared to other OECD unitary countries (countries with only the local level), Croatia still lags significantly behind the OECD average and also behind the average of EU member countries that are also OECD member countries. The weighting of different categories, despite the risk of arbitrariness, and the resulting tax autonomy index show an additional improvement of the Croatian situation. Further calculation of the tax autonomy index and, in particular, the composite indicator of tax autonomy (share of autonomous local taxes in total general government taxes), as well as the composite tax autonomy index (local tax autonomy index divided by total general government taxes), lead to a further improvement of the Croatian position. Although the country is still below the OECD average, it has improved to an almost median position. The indicators suggest that the taxing powers of local governments need to be further strengthened.

Impact of GST on Retailers with Reference to Hosur City

Impact of GST on Retailers with Reference to Hosur City

The Influence of Organizational Culture, Communication and Work Environment on Organizational Commitment at the East Medan Pratama Tax Service Office

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, komunikasi dan lingkungan kerja terhadap komitmen organisasi pada Kantor Pelayanan Pajak Pratama Medan Timur. Metode survei digunakan dengan responden dari karyawan aktif. Hasil analisis regresi menunjukkan bahwa budaya organisasi, komunikasi dan lingkungan kerja berhubungan signifikan terhadap komitmen organisasi. Budaya organisasi dan komunikasi memegang peranan dominan dalam membentuk komitmen. Temuan ini menyoroti pentingnya penguatan budaya positif dan komunikasi efektif dalam meningkatkan komitmen karyawan. Implikasi manajerial dan rekomendasi bagi praktisi disajikan untuk meningkatkan kualitas lingkungan kerja dan kinerja organisasi secara keseluruhan.

The Role of Regional Revenue Agency in Increasing Land and Building Tax Revenue (Pbb) Case Study nn Maulafa District, Kupang City

This research aims to determine the role of the Regional Revenue Agency of Kupang City in increasing land and building tax revenue in Maulafa District, Kupang City, and to identify factors that are obstacles to increasing PBB revenue. The type of approach used in this research is descriptive research using a qualitative approach. The research informants were nine people, and purposive sampling was used to take informants. In this research, there are four focuses to look at the role of the Regional Revenue Agency of Kupang City in increasing Land and Building Tax Revenue in Maulafa District, Kupang City, namely planning, determining targets for determining Land and Building Tax at the Regional Revenue Agency of Kupang City does not involve lower-level employees in this case officers in the field. First, distributing and billing are carried out in 9 sub-districts for three months starting from the issuance of the PBB SPPT. Second, the PBB and BPHTB sectors formed collection groups for several sub-districts to collect receivables and PBB for the current year. Third, the implementation of Land and Building Tax Services Role Model Week. Fourth, Bapenda collaborates with Law Enforcement Officials (APH), namely Satpol PP and the Prosecutor's Office. Several inhibiting factors that are often faced in efforts to increase Land and Building Tax revenues in Maulafa District, Kupang City, are Double-printing of PBB Tax Payable Letters, Unclear Taxpayer Addresses who are domiciled outside the region and data in Payable Tax Returns that are not up to date.

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN ACEH TENGGARA

Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes

Article 2 of Double Taxation Agreements and the Fate of Digital Service Taxes

Article 2 of double taxation agreements (DTAs) is intended to ensure covered taxes under a DTA. Article 2 is significant since the legal protection provided by DTAs is limited only to the scope of DTAs. However, the wording of Article 2 may lead to confusion and uncertainty for taxpayers in terms of taxes within the scope of DTAs. In recent years, there has been a widespread trend of excluding digital service taxes (DSTs) from DTAs due to the lack of a global consensus on a common solution. This has refocused attention on Article 2. The fact that there is a scarcity of research on Article 2 raises concerns about what will happen if different types of taxes emerge over time. In this article, some important points and Türkiye’s approach related to Article 2 and Türkiye’s DST law which sometimes causes ambiguities and uncertainties for taxpayers were highlighted. This article also aimed to enhance a common understanding of the logic of the term "taxes covered." The research employed the descriptive research method, primarily utilizing the OECD Model Tax Convention (MTC) and its commentary, as well as prominent academic studies in the field and the Turkish DST law.

Kebijakan pajak dalam perdagangan melalui sistem elektronik

Kebijakan pajak dalam perdagangan melalui sistem elektronik