Taxable Entrepreneur Research Articles

ANALISIS PROSEDUR KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT

This study aims to determine the process of resolving value added tax (VAT) overpayments and find out the obstacles faced by taxable entrepreneurs in submitting value added tax overpayments at the West Medan Pratama Tax Service Office. The sample in this study is Value Added Tax Overpayment Data for 2019-2023. Data collection techniques use interview and documentation techniques. The analysis method used is descriptive. Based on the results of this study, it shows that there are still many taxpayers who apply but do not complete the documents according to the tax overpayment procedures requested by KPP Pratama Medan Barat, as well as the implementation of tax overpayment procedures by KPP Pratama Medan Barat in accordance with the procedures of the applicable laws and SOPs. The obstacles faced by the West Medan Pratama KPP are that in practice, starting from the examination until the approval of the application, the level is quite difficult and the administrative data is incomplete, as well as evidence that shows that there is an overpayment of tax, the address is incomplete and the taxpayer has difficulty contacted.

Taxable Entrepreneur's (PKP) Strategies in Sustaining Businesses

Taxable Entrepreneur's (PKP) Strategies in Sustaining Businesses

PENGARUH PEMERIKSAAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI

This study aims to analyze the effect of tax audits, the number of taxable entrepreneurs and tax collection on value-added tax revenue, case studies at KPP Pratama Kuningan and KPP Pratama Cirebon Satu. The population in this study is tax audit data, the number of taxable entrepreneurs, tax collection and value-added tax revenue at KPP Pratama Kuningan and KPP Pratama Cirebon Satu 2018-2022 per month totaling 60 months at each KPP. The sampling used in this study used a saturated sample where all populations were used as samples. This study used multiple linear regression method. Statistical testing using SPSS Version 23. The results showed that the results of simultaneous tests of Tax Audit, Number of Taxable Entrepreneurs and Tax Collection had a significant effect on Value Added Tax Revenue. As for the partial test results of the Tax Audit variables, the Number of Taxable Entrepreneurs and Tax Collection have a positive and significant effect on Value Added Tax Revenue. Keywords : Tax Audit, Number of Taxable Entrepreneurs, Tax Collection, Value Added Tax Revenue.

ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.

Analysis of Changes in Non-Taxable Entrepreneurs to Taxable Entrepreneurs: Case Study on CV ABC

This study seeks to gain insights into the company in question by examining the factors involved in confirming its status as a Taxable Entrepreneur (TE), specifically about Value-Added Tax (VAT) and the responsibilities that must be fulfilled by VAT-Registered Persons. Moreover, there are consequences of officially confirming a taxable company for taxpayers officially confirmed by the Director General of Taxes. The author utilized a descriptive qualitative research method to analyze data obtained from CV ABC. The data were processed using interviews and data documentation. The analysis technique included data presentation and conclusion. The results are based on the author's research and analysis, indicating that CV ABC did not immediately confirm its status as a Taxable Entrepreneur independently. The researcher provided a calculation of Taxable Entrepreneur assumptions. CV ABC experienced a decline in sales, leading to losses caused by VAT collection, as the company did not increase selling prices. Due to indications of being confirmed as a Taxable Entrepreneur by authorities, CV ABC must comply with all the consequences and obligations of being a Taxable Entrepreneur as required by the authorities.

DETERMINAN PENERIMAAN PAJAK PERTAMBAHAN NILAI

The purpose of this research is to obtain empirical evidence of the effect of the Self Assessment System, Tax Audit, Tax Collection, Number of Taxable Entrepreneurs, Number of e-billings and Number of e-filings on value added tax revenue at KPP Pratama Tanjung Pandan. The population in this study were all corporate taxpayers at KPP Pratama Tanjung Pandan. The sampling technique in this study used purposive sampling technique so that the samples are taken based on certain criteria. The criteria used are corporate taxpayers who are registered and active as taxable entrepreneurs at the Tanjung Pandan KPP Pratama during the 2015-2022 period. The research carried out is a time series study for 8 years with monthly data units, so the total number of samples was 96. The results of this research show that 2 (two) independent variables, Self Assessment System and e-billing have a positive effect on value added tax revenues at KPP Pratama Tanjung Pandan. Meanwhile, the other 4 (four) independent variables are tax audit, tax collection, taxable entrepreneurs, and e-filing have no effect on value added tax revenue at KPP Pratama Tanjung Pandan.

Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-SPT PPN pada KPP Pratama Batam

This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Pratama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs. Keywords: Efficiency, E-SPT VAT, KKP Pratama Batam.

Analysis of Administrative Penalty for Late Issuing Tax Invoices in Indonesia: A Comparative Study from Vietnam

This study analyzes and compares the administrative penalty for late issuing tax invoices between Indonesia and Vietnam. The existence of a penalty has not been a driving factor for taxpayers to fulfill their tax obligations. Article 14 paragraph (4) General Provisions and Tax Procedures Law regulates the tax penalty for late issuing tax invoices, the same as for those who do not issue invoices. The administrative penalty needs to be analyzed more and compared with other countries' practices. VAT penalty cannot necessarily increase the compliance of taxable entrepreneurs. This research uses primary and secondary data sources for the qualitative method. The results of this study indicate that tax penalties should be designed by looking at the level of taxpayer error. Vietnam has no administrative penalty for the late issue of tax invoices but differentiates more penalties for tax invoices according to the level of violation. Tax penalties in Indonesia should be designed by considering the level of taxpayer violation, as Vietnam regulates. Administrative penalties for late tax invoices should not be the same as those imposed on taxpayers who did not issue tax invoices. The study recommends that tax authorities re-design the administrative penalties policy regarding tax invoice violations.

Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-Spt PPN pada KPP Pratama Batam

Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-Spt PPN pada KPP Pratama Batam

MANAGING VALUE-ADDED TAX ISSUES IN VILLAGE BUDGET EXECUTION

In administering the Village Budget, one of the village treasurer's obligations is compliance with the tax obligations, including value-added tax (VAT). The concept of VAT collection by the village treasurer differs from the general mechanism where sellers of goods or services confirmed as taxable entrepreneurs are VAT collectors. The village treasurer's mechanism for collecting VAT is unique; the village treasurer requests a bill that includes the amount of VAT owed from the partner taxable entrepreneurs. Village treasurer compliance in carrying out tax obligations still needs to improve. From previous research, the factors influencing village treasurer tax compliance are low awareness and level of tax knowledge and the assumption that taxes are complicated. By using the qualitative descriptive approach, this study aims to explain how to manage finances, especially in collecting VAT, depositing VAT payable that has been collected, and reporting VAT. This study reveals that VAT administration is more straightforward than some village treasurers assume.

Efektivitas Pengaturan Hukum Pajak E-Commerce Terhadap Peningkatan Penerimaan Pajak Di Indonesia

This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.

Risk preference: Tax understanding, tax services, tax audits and tax sanctions on taxable entrepreneur compliance

Tax compliance is needed to maximize state revenue. Tax compliance can be interpreted as an ideal condition for taxpayers to fulfill tax regulations and report their income accurately and honestly. Basically, tax compliance is closely related to the extent to which taxpayers fulfill their tax obligations. This research focuses on analyzing the compliance of Taxable Entrepreneurs in fulfilling their Value Added Tax (VAT) obligations. This research was conducted at 8 (eight) Tax Service Offices in Bali Province. The sample in this study amounted to 100 Taxable Entrepreneurs using purposive proportional random sampling. The data collection method used is a questionnaire using a 5 (five) point Likert scale. Data analysis in this study is Moderated Regression Analysis (MRA). The results of this study indicate that tax understanding and tax sanctions have a positive and significant effect on the compliance of taxable entrepreneurs. While tax services and tax audits have no significant effect on the compliance of taxable entrepreneurs. The risk preference variable as a moderating variable strengthens the effect of tax understanding and tax sanctions on taxable entrepreneur compliance, but is incapable of moderating the effect of tax services and tax audits on taxable entrepreneur compliance.

Analysis of Calculation, Deposit and Reporting Value Added Tax and Income Tax in Construction Service Companies: Case study on CV. ABC Kendari

This study aims to determine and analyze the application of Calculation, Deposit and Reporting of Value Added Tax and Income Tax at Construction Services Company CV. ABC Kendari Period Year 2022. This research uses a qualitative descriptive method. Data collection techniques through interviews and literature studies regarding tax data and financial reports of CV. ABC Kendari during the 2022 period. The results of this study indicate that the application of the calculation, deposit and reporting of Value Added Tax and Final Income Tax Article 4 Paragraph (2) that has been carried out by CV. ABC Kendari as a company that has been confirmed as a Taxable Entrepreneur is in accordance with the General Provisions and Procedures for Taxation and the current Legislation and every work completed is made a Tax Invoice in accordance with the value stated in the Pay Order or Disbursement Order received from the Government Agency or Office Treasurer as a service user.

Pengaruh Self Assessment System Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Di KPP Pratama Surabaya Rungkut

This study aims to determine and analyze and answer the role of self assessment system and tax audit on VAT revenue at KPP Pratama Rungkut Surabaya. This study uses a sampling technique, namely purposive sampling where the sample is taken with certain criteria, namely corporate taxpayers registered as taxable entrepreneurs who are still productive. This study takes secondary data in the form of documents obtained from KPP Pratama Rungkut including data on the number of VAT Periodic Tax Returns, VAT revenue realization data, data on the number of SKP values in 2020-2022. The type of research used is using quantitative research methods. The data analysis techniques used are multiple linear regression and . Meanwhile, the classical assumption tests used are normality, heteroscedasticity, autocorrelation and multicollinearity tests. Overall the indicators used are valid. The classical assumption results also meet, among others, the two regression models are free from multicollinearity, no heteroscedasticity, no autocorrelation, the residuals of the two regression models are normally distributed. The findings of this study indicate that the self-assessment system has a positive and significant effect on VAT revenue at KPP Pratama Rungkut Surabaya. Tax audit has no positive and significant effect on VAT revenue at KPP Pratama Rungkut. Self-assessment system and tax audit simultaneously have a positive and significant effect on VAT revenue at KPP Pratama Rungkut.

Optimalkan Pertumbuhan Ekonomi: Peran Vital Konsultan Keuangan

The growth of many taxable entrepreneurs (PKP) is proof of good economic growth for a country. However, sometimes many entrepreneurs do not know the procedures for paying taxes, the amount of tax that must be paid, which requires them to consult a financial consultant. The increasing number of entrepreneurs in Indonesia is a new face in the economic sector, which indicates that the economy is getting better. Unfortunately, this is not comparable to their knowledge of calculating the amount of tax that must be paid. Based on this, financial consultants have a big role to play in helping those who are still confused about the amount of tax that must be paid.

Value Added Tax Revenue: The Role of the Self Assessment System for Tax Audits, Tax Collection with VAT Restitution as a Moderating Variable

This study aims to explore the effects of the self-assessment system, tax audit, and tax collection on value-added tax revenue. Specifically, we aim to investigate whether the self-assessment system and value-added tax audit impact VAT restitution at KPP Pratama Jakarta Kelapa Gading. We conducted a quantitative research study using a causality approach, utilizing multiple linear regression analysis and moderated regression analysis with the assistance of Eviews Software. Our population consists of taxable entrepreneurs at the Jakarta Kelapa Gading Pratama Tax Service Office from 2016 to 2021, and our sample size is nearly 3000 taxpayers. We collected secondary data directly through KPP Pratama Jakarta Kelapa Gading. Our findings suggest that the self-assessment system and tax audits do not significantly impact value-added tax receipts, while tax collection has a positive impact. Additionally, VAT restitution does not affect value-added tax receipts. We also discovered that if VAT refunds moderate the Self Assessment System, Audit Taxes, and Tax Collections, their influence on Value Added Tax Revenues does not weaken. To improve compliance with tax obligations, we recommend that KPP, particularly Pratama Jakarta Kelapa Gading, enhance integrated tax education to increase Taxpayers’ understanding of the importance of fulfilling tax obligations correctly and the benefits of being a responsible citizen by paying taxes. Furthermore, supervision of tax regulations and tax collection should be strengthened to promote taxpayers’ awareness of their tax obligations and support the development of our nation and state.

Analisis Self Assessment System, Jumlah PKP, dan Penagihan Pajak Terhadap Penerimaan PPN

Valuel 1Addedl 1Taxl (VAT) is one of the sources of state 1revenue derived from taxes imposed on consumption1 of goods and1 services in1 the customs area which can be taxed gradually in each production line. The non-achievement of the VAT revenue target is |influenced 1by several| factors such as the self-assessment system, the 1number of taxable entrepreneurs (PKP), and tax collection. In addition, the realization of VAT receipts was also not achieved due to the lack of optimal VAT in several KPPs, one of which occurred at KPP Pratama Cibeunying. The purpose of this study is to determine the impact of the Self-Assessment System, the number of taxable entrepreneurs (PKP), Tax Collection and Value Added Tax (VAT) Revenue both at KPP Pratama Cibeunying Bandung in 2018-2021.The sample were assessed byl descriptivel statisticall analysis,l classical assumption testing, 1multiplel llinearl regressionl analysis,l and 1lhypothesisl testing1 using the help of lIBM SPSSl 1 1Statisticsl 26l Software.l l Thel resultsl showed1l thatl thel self-assessmentl systeml (X1), the number of Taxable Entrepreneurs (PKP) (X2), and tax collection (X3) simultaneously had a significantl effectl onl Valuel Addedl Taxl (VAT) revenue. Meanwhile, partially, only the self-assessmentl systeml has a significant influence with a positive direction on VAT receipts and other variables such as the number of Taxable Entrepreneurs and tax collection1 does not have an impact on VAT receipts.

Analisis Yuridis Tindak Pidana Perpajakan Yang Dilakukan Secara Berlanjut (Analisa Putusan Nomor 292/Pid.Sus/2020/PN JKT.SEL)

Tax crimes must indeed be tightened, the number of criminal violations makes state revenue much reduced. So that this has a very detrimental impact on state finances, so it is necessary to have firmness on these criminal acts that must be handled properly so as not to harm the community and the state. The issues discussed in this thesis are How is the basis for the judge's consideration in deciding tax crime cases in decision Number 292 / Pid.Sus / 2020 / Pn Jkt.Sel. As well as how the Judge applies the principle correctly in deciding crimes in tax crime cases decision Number 292 / Pid.Sus / 2020 / Pn Jkt.Sel. The research method used is normative juridical research using literature data from various literature, books, journals, laws and regulations, etc. Data analysis is carried out in a qualitative normative way. The results showed that the application of criminal law in decision number 292/Pid.Sus/2020/Pn Jkt.Sel had fulfilled the material law in the provisions of Article 64 paragraph (1) of the Criminal Code. Also, the Judge's consideration in applying crime in taxation considers several elements, as follows; (1) Everyone; (2) Representatives, attorneys, employees of Taxpayers, or other parties who order to do (3) Intentionally misuse or use without rights the Taxpayer Identification Number (NPWP) or Taxable Entrepreneur Confirmation that can cause state losses; (4) Several acts, though each an offence or offence, are related in such a way that it must be regarded as one continuing act.

Transformation of Limited Partnership Regulations: Impact of Minister of Law and Human Rights Regulation No.17/2018, Registration Inequality, Tax Obligations, and Legal Consequences

The legal developments related to Limited Partnership (Persekutuan Komanditer or CV) in Indonesia, following the enactment of Regulation of the Minister of Law and Human Rights No. 17 of 2018, establish new tasks in the submission of name requests, registration of establishment deeds, and changes to the articles of association of CV through the Business Entity Administration System (SABU) and the Online Single Submission (OSS) application. In this research, employing a normative juridical and empirical approach with a descriptive-analytical method, the aim is to understand the impact of this regulation on the CV registration process and the legal status of previously registered CVs. Research findings highlight that the regulatory changes mandate new CVs to submit requests and re-register through SABU and OSS, using names already registered in the District Court according to the Commercial Code (KUHD). The legal status of existing CVs becomes invalid without electronic re-registration with the Ministry of Law and Human Rights. Regulation from Regulation of the Minister of Law and Human Rights No. 17 of 2018 also stipulates the obligation of CV registration through SABU and OSS, including the name reservation stage before the re-registration process. However, for CVs still registering through local courts, they are required to re-register, and in case of name similarities, they must change their CV names. Injustice is evident for CV owners registered earlier, resulting in losses as the name changes can impact widely recognized identities. In the context of CV tax obligations, compliance such as having a Taxpayer Identification Number (NPWP), Value Added Taxable Entrepreneur (PKP) status, accurate bookkeeping, self-assessment of Income Tax (PPh), collection and withholding of Income Tax, tax payment following procedures, and tax return (SPT) reporting is crucial. Through a tax violation case involving CV Mitra Sejati, it was found that the Semarang District Court imposed strict criminal sanctions in response to tax violations. This decision reflects the seriousness of enforcing tax laws and ensuring justice in the CV business environment in Indonesia.

A Digital World: Role of Electronic Invoice for Personal Taxpayer Compliance

The digital world has inevitably entered various fields of human life in carrying out their duties as world leaders. Technology is an important tool to ease the human workload, including in this discourse is human resource management. This study aims to reveal the perceptions of Taxable Entrepreneurs (PKP) and the Tax Service Office (KPP) on the implementation of e-invoicing and the impact of e-invoicing on taxpayer compliance. The focus of this research is to reveal PKP's perception of the implementation of e-invoicing from the aspects of inputting, data processing, and output. KPP perceptions from the aspects of tax administration and tax evidence, and taxpayer compliance assessed from the aspects of calculation, deposit and reporting. This research is qualitative research with a case study approach. Data analysis is carried out interactively starting from data collection, data reduction, data presentation, and conclusion drawing. According to PKP, the advantages of e-invoicing are more efficient processing time, more accurate tax calculation results, easier and safer storage because it has a QR code, but the weaknesses of e-invoicing are repetitive work in inputting input tax values, the system is not yet able to read invoice codes and the application is vulnerable to viruses. According to KPP, the application of e-invoicing is very helpful for the tax office in fully controlling in real time all tax invoices uploaded and reported by PKP. From the research results, there is not enough evidence that e-invoicing has an impact on improving taxpayer compliance, especially in tax calculations. According to the Tax Office, the application of e-invoicing can improve taxpayer administrative compliance in terms of calculating, depositing and reporting so that tax revenue will be increased