Tax Year Research Articles

The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution

AbstractThe paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection), and that the redistributive effect, measured by the Reynolds‐Smolensky index, would be reduced by 1.1%. The paper also analyzes sundry hypothetical scenarios involving the refunding to individuals of the tax collected through the removal of tax expenditures, and its distributive impact is quantified.

Analisis Pajak Penghasilan sebelum dan setelah Undang-Undang Nomor 7 Tahun 2021 bagi WP Orang Pribadi

Research on income tax is still an interesting topic considering that the regulation is very dynamic with several policy changes, as on October 7, 2021, the government issued Law Number 7 of 2021 (referred to as the HPP Law) concerning the Harmonization of Tax Regulations. There are 6 (six) scopes (clusters) of regulatory changes, namely: 1) General Provisions and Tax Procedures (KUP), Income Tax (PPh), Value Added Tax (PPN), Voluntary Disclosure Program (PPS) Carbon Tax and Excise.
 The largest source of revenue is from income taxes, therefore the government continues to strive to increase the target of state revenues by various means, both tax intensification and extensification, such as sunset policy, tax amnesty, tax imposition for MSMEs with PP No. 46/2013, renewed by providing tax incentives with PP No. 23/2018. However, it is felt that this implementation still does not provide justice for taxpayers, so the 2021 HPP Law is stipulated which will take effect from the 2022 tax year.
 This research is a qualitative descriptive study. The data analysis technique is by describing and analyzing based on existing theory and in accordance with the reality that occurs in the field by using calculation illustrations, namely comparing the old regulations with the PPh Law, PP No. 23/2018 and the HPP Law. Techniques for collecting data using library research, data obtained from secondary data by extracting information from various sources, seminar materials (webinar), mass media, electronic media, various books, documents and relevant writings to develop research concepts and supported by literature review.
 This study focuses on the income tax cluster for individual taxpayers. The purpose of this study is to analyze Income Tax before and after Law Number 7 of 2021 is enacted. Is the tax burden paid by taxpayers more profitable before or after the enactment of the HPP Law.
 Based on the results of the illustrative analysis of the calculation that for individual taxpayers (as employees) with income up to Rp. 60 million, the tax burden paid is lower under the HPP Law than the PPh Law because it is only exposed to the first layer of tariffs. Income >Rp60 million – Rp5 billion, the tax burden is lower under the HPP Law than the PPh Law. But income above IDR 5 billion, the tax paid is higher under the HPP Law than the PPh Law. Limitation on gross turnover of <Rp 500 million a year with a tax rate of 0%, then MSMEs that are subject to tax are those with gross turnover > Rp 500 million a year. So that the MSME tax burden is lower. The government's policy regarding taxes with various regulations that have issued "goals" is aimed at encouraging taxpayers to carry out bookkeeping and business development because of these regulations the validity period is valid and the end of its application when it has been completed returns to the general rate (Law No.36 of 2008) concerning income tax in conjunction with Law No. 7 of 2021.
 The existence of a progressive rate breaket gives a sense of tax justice, namely taxes are charged to taxpayers according to their ability to pay. The higher the income, the higher the tax imposed. The implication of further research is to analyze the regulation of changes in tax laws which are the main points in the HPP Law.

Review of The Implementations of Restaurant Tax Collection and Calculation at the Regional Revenue Agency of Padang City (BAPENDA Kota Padang)

The purpose of this study is to find out what system is used to implement restaurant tax collection and the calculations carried out by the Regional Revenue Agency of Padang City so that knowing the system applied will make it easier to increase local revenue.To obtain data and information, in this study adapted to the data collection method, the authors used interviews and observations. Primary data, the authors obtained from respondents, namely from employees of the Regional Revenue Agency of Padang City, while secondary data the authors obtained from the library by looking for books related to taxation.Our tax law adheres to self-assessment where taxpayers are given the trust to calculate and apply the amount of income owed and then report it to the tax counseling and consulting office after the tax year ends.

Dampak Pandemi Covid-19 terhadap Proses Pemenuhan Kewajiban Perpajakan oleh Wajib Pajak yang Terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Pontianak Tahun 2020

The purpose of this research is to see the impact on tax revenue, and the impact on out in tax reporting KPP Pratama in Pontianak in the pandemic covid 19. The research is a case study of exploration and researches the mixing of qualitative and quantitative methods. The kind of data that was used was the data as primary and secondary data. The technique of the data collection was done in 3 ways: 1. Interview, 2. Documentation, and 3. A method of the literature study. Then sample based on the achievement of the depth and wealth a description of, not the total sample. Analysis technique that produces the thematic analysis answer the interviews and of identification and reporting the data from the payment of tax like both of persons private and the tax year 2019. The result showed (1) research first showed that Covid-19 fulfillment of obligations would not have an impact on both the taxpayers and the person in the pay taxes on income tax PPh and PPN (tax) they increase in value. (2) the results of research second related fulfillment of an obligation related tax reporting SPT (announcement letter) an annual tax for the year 2019 declining tax effectively be 76 % or at the level of less docile, it is related to the development of the target the reporter threefold. The research is expected to push the government to optimize sources of certain tax revenue to offset the impact of tax revenue when pandemic Covid-19.

TAXPAYER CHOICES, ITEMIZED DEDUCTIONS, AND THE RELATIONSHIP BETWEEN THE FEDERAL & STATE TAX SYSTEMS

Almost 30 million taxpayers who itemized their federal deductions for the 2017 tax year switched to the standard deduction for 2018. The provisions of the Tax Cuts & Jobs Act (“TCJA”) that led to this shift were intended to simplify the individual income tax system. This Article’s empirical study of federal and state tax filing data, however, demonstrates that the TCJA’s simplifying effect varied state-to-state depending on whether a state obligated its taxpayers to make the same choice for state tax purposes (i.e., to itemize deductions or take the standard deduction) as the taxpayer made for federal purposes. In states that obligated taxpayers to make the same choice, taxpayers experienced at least some simplification, and tax administration by the IRS and state tax authorities became materially easier, although the IRS’s simplification benefit was dampened to some degree. In states that allowed taxpayers to make state tax choices that differed from their federal choices, the TCJA’s simplifying effect for many taxpayers was largely illusory, state income tax administration actually became more complex, and some tax enforcement costs were, in effect, shifted from the IRS to state tax authorities. Thus, this Article’s study reveals that state-level rules about tax choices undermined the federal policy goal motivating the TCJA’s itemization-related changes.
 A taxpayer’s choice whether to itemize is just one of many tax elections explicitly provided to taxpayers. Accordingly, this Article’s study of taxpayers’ itemization choices also serves as an example that illustrates a broader point—state-level rules about whether taxpayers must make uniform federal and state tax elections create important, but previously underappreciated, interactions between the federal and state tax systems. Policymakers cannot fully understand the policy implications of many federal tax law changes unless they appreciate these federal/state interactions. This Article helps policymakers do so.

ANALISIS MEKANISME PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 25 PADA CV ANGGREK JINGGA PEKALONGAN

<em>The purpose of this study was to determine the mechanism for calculating and reporting income tax article 25 at CV Anggrek Jingga. CV Anggrek Jingga is a company engaged in the printing sector specializing in the procurement of government goods and services that was established in 2019 and has not calculated and reported income tax article 25 to the Directorate General of Taxes (DGT). The research method used is a qualitative method and data collection techniques by interviewing the owner of CV Anggrek Jingga and documentation in the form of an income statement for 2020. The calculation mechanism by analyzing the income statement, calculating income tax articles 21, 22, and 23 to then the result as a deduction from the results of taxable income. The results of this study indicate that CV Anggrek Jingga has not calculated and reported income tax article 25 which the calculation is carried out during the 2020 tax year by subtracting income tax credits such as income tax articles 21, 22, and 23. Reporting on CV Anggrek Jingga This is done through the online e-filling application system to the Directorate General of Taxes (DGT).</em>

Pengenaan Pajak Penghasilan Terhadap Pelaku Usaha Jasa Promosi Melalui Media Sosial

Income tax is a tax imposed on individuals/business entities on income earned in the tax year. Promotional service business actors are tax subjects who earn income that exceeds the non-taxable income and the income is obtained from activities promoting goods or services through social media, such as Instagram, YouTube, WhatsApp or other types of social media. The purposes of this study are to examine the regulation of income tax in promotional services business activities through social media as well as the mechanism for collecting income taxes against business actors in promotional services through social media. This study uses normative legal research methods, with legal materials consisting of primary legal materials and secondary legal materials. The collection of legal materials in this study was carried out by the recording method. The legal material analysis method used is argumentative technique. The result of the study shows that the regulation of income tax in promotional service business activities through social media, in this case YouTubers or Celebrities, is subject to income tax for those whose income exceeds Non-Taxable Income (PTKP) based on the Regulation of the Director General of Taxes Number PER-17/PJ/2015.

Analisis Kewajiban Perpajakan Pada PT. XYZ Di Tahun Pajak 2019

This study aims to see how the analysis of calculation, payment, and reporting of all tax obligations of PT. XYZ in the 2019 tax year. The object of this research is the Corporate Taxpayer's 2019 Financial Statements and SPT, where PT. XYZ is engaged in mechanical contracting as a place of research. Data processing techniques use data reduction, by coding and categorization, and presenting data in table form using Microsoft Word. The results of this study show how to calculate tax calculations (IT Article 4 paragraph 2, IT Article 21, IT Article 23 tax credit, Corporate Income Tax) in accordance with the law and make tax payments / reporting before the specified deadline. The implication of this research is that companies can perform tax calculations and make payments / reports before maturity.

PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

PECULIARITIES OF FORMATION AND REPORT SUBMISSION BY FARMS

The article reveals the role, significance, features of the formation and submission of reports by farms. Attention is drawn to the fact that at the present stage the problems of transformation of the domestic agricultural sector are intensifying. Farming is considered one of the most common forms of entrepreneurial activity in the agricultural sector. In an uncertain, ever-changing environment, the effective functioning of an enterprise often depends on the ability to develop and implement creative management decisions based on analytical information. In order for all farm reporting to be as useful as possible, it should be simpler in structure and order of filling and at the same time – concise. The composition and reporting structure of farms depends on the one hand on the types of accounting, and on the other – on the information needs of users. In addition, the organizational and legal form of the entity and the form of accounting should be considered. If the farm is established in the form of a legal entity, it is subject to the requirements of mandatory accounting. The peculiarities of the organization of farm accounting and reporting are determined. It is noted that in addition to the volume of activity, other factors also influence, among which it is worth noting the specialization, the number of business transactions, the system of taxation of the farm. The specifics of financial and statistical reporting of farms as legal entities and natural persons-entrepreneurs are revealed. A farm as a legal entity compiles the same reports as a regular agricultural enterprise. A farm (natural person-entrepreneur) prepares reports as an ordinary natural person-entrepreneur. Peculiarities of formation and submission of tax reporting are investigated. If the farm is on the general system of taxation, it is obliged to file a declaration of income tax (the form approved by the order of the Ministry of Finance dated 20.10.2015 № 897 as amended). Taxpayers who are registered during the reporting (tax) year (newly created) pay income tax on the basis of an annual tax return for the period of activity in the reporting (tax) year. If the farm is on a simplified taxation system, it will submit, depending on the selected group, either a declaration of a single taxpayer of the third group (legal entity), or a declaration of a single taxpayer of the fourth group (form of declaration approved by order of the Ministry of Finance from 19.06.2015 № 578 with changes). It is established that farms that own or rent wells and are required to report in accordance with IFRS. Such reporting is subject to publication together with the auditor's report on its website (in full). The impact of qualitative characteristics of reporting and the principles of its formation on the completeness of economic processes and features of economic activity in the reporting system.

FISCAL CORRECTION OF REPORTING TAX PAYABLE TAXPAYER BASED ON GENERAL RATE OF CORPORATE INCOME TAX IN 2020 (CASE STUDY AT PT. KARMILA UTAMA SENTOSA)

ABSTRACT
 This study takes the title "Fiscal Correction of Reporting Tax Payable Taxpayer Based on General Rate of Corporate Income Tax in 2020 (Case Study at PT. Kamilia Utama Sentosa ). The aim is to analyze the fiscal correction and income tax payable in fulfilling the tax obligations of corporate taxpayers based on the 2020 Corporate Income Tax General Rate.
 This research was conducted at PT. Kamilia Utama Sentosa in Mataram with the application of the case method, namely the case at PT. Kamilia Utama Sentosa related to corporate taxpayer tax obligations referring to government regulations regarding general corporate income tax rates for 2020.
 Fulfillment of Corporate Taxpayer Obligations PT. Kamilia Utama Sentosa for the 2020 fiscal year, namely the Fulfillment of Corporate Taxpayer Obligations related to the calculation, deposit, and reporting of the Annual SPT has been carried out in accordance with applicable regulations, namely the application of the Corporate Income Tax rate of 22%. The results of the fiscal correction show that there is a time difference in the calculation regarding the recognition of expenses according to the tax law. Positive correction according to fiscal, there is a difference of Rp. 13,674,428, - while the Taxable Income in the Profit/Loss report is Rp. 496,659,611, so that the income tax payable by the Taxable Entrepreneur (KPKP) who gets the facility (50 % x 22 % ) x Income Tax Those who get the facility, namely income tax payable amounting to Rp 34,062,397,- After deducting the total tax credit that has been deposited, the underpaid/overpaid income tax (PPh payable – Tax Credit) is Rp 34,062,397 – 61,917,344 = Rp 27,854. 947,- (overpaid income tax). Overpayment of corporate income tax of PT. Kamilia Utama Sentosa can be requested back or refunded and or calculated in the 2021 tax year or the excess tax is returned to PT. Kamilia Utama Sentosa by submitting an application to the Directorate General of Taxes.

Philanthropy in Plastic Surgery: Best Practices and Measuring Impact.

Philanthropy in plastic surgery supports research, clinical care, academic infrastructure, and education in the United States and internationally. Plastic surgeons have opportunities to innovatively address unmet needs in their local and global communities by forming philanthropic nonprofit organizations. The authors queried three national philanthropic databases (Charity Navigator, Guidestar, and ProPublica) for Internal Revenue Service 990 form tax return information related to philanthropic plastic surgery organizations. The authors analyzed the financial information publicly available about current plastic surgery philanthropic organizations and their funding sources. Seventy-three federally tax-exempt groups identified plastic surgery as their primary area of work to the Internal Revenue Service in 2019, and 52 of those organizations said they engaged in clinical and/or educational philanthropy.3 In 2017, a total of $158.5 million was donated to these groups in cash and noncash donations including equipment and time. Analyses of 6 years (2013 to 2018) of tax records from groups that provide plastic surgery clinical, research, or educational philanthropy reveal that government grants provide very little funding for this work. Eighty-six percent of money raised for these groups in 2017 was collected by means of direct donations. Money obtained from fundraising events contributed 2 percent to their total monies raised in 2017 on average and 8 percent came from noncash gifts. A broad body of academic research is reviewed here that guides best practices and measuring a group's impact and outcomes. The details of a philanthropic group's organization and finances directly influence the impact of their work and, as such, are worthy of our sustained attention.

ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK BADAN ATAS PELAPORAN E-SPT PAJAK PENGHASILAN (PPh) PASAL 23 PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH

ABSTRACT
 This study aims to analyze the realization of e-SPT Income Tax (PPh) Article 23 revenue of corporate taxpayers and the level of corporate taxpayer compliance on e-SPT Income Tax (PPh) article 23 reporting at Medan Petisah Pratama Tax Office. The research method used in this sudy was descriptive analysis. The data were compiled, interpreted, explained, and analyzed to answer the reseach questions. The type of data used in this study was qualitative data, where the data was obtained from KPP Pratama Medan Petisah from 2017-2019. The results of this study were: 1) The realization of e-SPT PPh Article 23 revenue for corporate taxpayers listed from 2017 tax year to 2019 tax year did not reach significant changes. In 2017, it was gained 384 from the total 12,897 taxpayers listed or 3.0%. In 2018 tax year it was gained 472 from the total listed of 13,449 or 3.5% and in the 2019 tax year it was gained 518 from the total of 14,118 taxpayers listed or 3.7%. 2) The compliance level of corporate taxpayers in reporting e-SPT PPh Article 23 from 2017 tax year to 2019 tax year was also very low and had no significant changes. In 2017 it was gained only 8.6% or 384 from 4,448 of corporate taxpayers listed. In 2018 tax year, there were 10.2% or 472 from 4649 corporate taxpayers listed, and in 2019 tax year it was gained 10.5% or 518 from 4,953 corporate taxpayers listed which reported e-SPT. So it can be stated that the compliiance level wa on non-compliant category.
 
 Keywords: Compliance Level, Corporate Taxpayer, e-SPT Income Tax (PPh) Article 23.

Edi Suprayetno

This study aims to analyze the realization of e-SPT Income Tax (PPh) Article 23 revenue of corporate taxpayers and the level of corporate taxpayer compliance on e-SPT Income Tax (PPh) article 23 reporting at Medan Petisah Pratama Tax Office. The research method used in this sudy was descriptive analysis. The data were compiled, interpreted, explained, and analyzed to answer the reseach questions. The type of data used in this study was qualitative data, where the data was obtained from KPP Pratama Medan Petisah from 2017-2019. The results of this study were: 1) The realization of e-SPT PPh Article 23 revenue for corporate taxpayers listed from 2017 tax year to 2019 tax year did not reach significant changes. In 2017, it was gained 384 from the total 12,897 taxpayers listed or 3.0%. In 2018 tax year it was gained 472 from the total listed of 13,449 or 3.5% and in the 2019 tax year it was gained 518 from the total of 14,118 taxpayers listed or 3.7%. 2) The compliance level of corporate taxpayers in reporting e-SPT PPh Article 23 from 2017 tax year to 2019 tax year was also very low and had no significant changes. In 2017 it was gained only 8.6% or 384 from 4,448 of corporate taxpayers listed. In 2018 tax year, there were 10.2% or 472 from 4649 corporate taxpayers listed, and in 2019 tax year it was gained 10.5% or 518 from 4,953 corporate taxpayers listed which reported e-SPT. So it can be stated that the compliiance level wa on non-compliant category

New Data On Noncash Contributions

The IRS, in late May, made public its most recent data, for tax year 2018, on the extent of noncash charitable contributions by itemizing individuals (published in the Spring 2021 issue of the Statistics of Income Bulletin). For that year, these individuals reported $83.5 billion in noncash charitable gifts on 9.2 million returns.

Estimation of Citizens’ Willingness to Pay for the Implementation of Payment for Local Forest Ecosystem Services: The Case of Taxes and Donations

The purpose of this study is to determine a valid strategy for implementing payment for the local forest ecosystem services (local forest PES) by considering citizens’ willingness to pay (WTP) and the resource types utilized (taxes and donations). A total of 1000 citizens responded to an online survey, which consisted of questions related to respondents’ socio-demographics, predicting factors (i.e., political orientation, personal tie to the region) of their willingness to pay (WTP), and their willingness to pay for a bundle of 10 different forest ecosystem services (ESs) in the region of the Yeoninsan provincial park in Gapyeong-gun, Gyeonggi-do, South Korea. The estimation of the respondents’ WTP for the promotion of the forest management activities, which enhances the ES bundle of the local forest, was 14,315–20,216 KRW (12.75–18.00 USD) per year in taxes and 12,258–26,518 KRW (10.92–23.61 USD) per year in donations. This study also revealed that the predicting factors influencing the respondents’ WTP for the promotion of the local forest ESs differed according to the financial resource type (taxes and donations). The results of this study are meaningful in that they can be used as empirical basic data in estimating payments and preparing measures to secure financial resources when designing payments for the ecosystem services for the local forest.

Ambient lighting, use of outdoor spaces and perceptions of public safety: evidence from a survey experiment

Observational evidence suggests that better ambient lighting leads people to feel safer when spending time outdoors in their community. We subject this finding to greater scrutiny and elaborate on the extent to which improvements in street lighting affect routine activities during nighttime hours. We report evidence from a survey experiment that examines individuals’ perceptions of safety under two different intensities of nighttime ambient lighting. Brighter street lighting leads individuals to feel safer and over half of survey respondents are willing to pay an additional $400 per year in taxes in order to finance a hypothetical program which would replace dim yellow street lights with brighter LED lights. However, poor lighting does not change people’s willingness to spend time outdoors or to engage in behaviors which mitigate risk. Results suggest that street lighting is a means through which policymakers can both control crime and improve community well-being.Supplementary InformationThe online version contains supplementary material available at 10.1057/s41284-021-00296-0.

Investigating Public Hesitation In Paying Taxes

Taxes are the biggest contributor to the state budget portion, but unfortunately the level of publicawareness in paying taxes is still very low. The purpose of this study is to investigate the causesof public hesitation in reporting the Annual Tax Return (SPT) and making tax payments, especiallyfor non-employee taxpayers at KPP Pratama Denpasar Timur (Denpasar Timur Tax Office). Thisresearch uses a qualitative approach method with purposive sampling technique. The location ofthis research is at Denpasar Timur Tax Office. The reason for choosing this location is because theDenpasar Timur Tax Office is located in the center of Denpasar city which has a large number oftaxpayers with various business classifications, and for the tax year 2018 to 2020 there has been asignificant decrease in the number of annual tax returns and tax payments from previous years.Data collection was carried out by in-depth interviews and through virtual interviews, observationsand document analysis. The interviewees in this study were non-employee individual taxpayerswho were registered at KPP Pratama Denpasar Timur with the criteria of obeying the payment andreporting of Annual SPT, often late in making payments and reporting of Annual SPT, andtaxpayers with the criteria of never making payments and reporting the Annual SPT. From theresearch results, data shows that public doubts in paying taxes are influenced by the absence ofdirect remuneration received by taxpayers, the covid-19 pandemic that paralyzed most of thecommunity's economy, limited knowledge and understanding of taxation and the limited ability oftaxpayers to utilize online facilities which has been provided by the Directorate General of Taxes

Analysis of Income Tax Incentives (PPh) during the Covid-19 Pandemic in Indonesia

<em><span lang="IN">The Covid-19 pandemic since the beginning of 2020 has had a major impact on Indonesia's economic conditions. Due to the effects of the Covid-19 Pandemic, not a few companies have laid off or laid off their employees. In these circumstances, many people will no longer have income or have reduced income. Reduced income and the impact of the Covid-19 Pandemic on the economy greatly affected taxation, one of which was Income Tax (PPh). Income Tax (PPh) is a tax imposed on income received or earned by individual taxpayers or corporate taxpayers in one tax year. Therefore, the Indonesian government has implemented tax incentives for taxpayers affected by Covid-19. The government provides tax incentives with the aim of reducing the economic impact of the Covid-19 pandemic</span></em>

Preparing for the end of the tax year

As the 2020/21 tax year will soon be coming to an end, Helen Thornley explains the plans that should be put in place to take full advantage