Types Of Taxes Research Articles

Analysis of effectiveness and contribution of regional tax on original regional income in Kota Kupang

Purpose: This research was conducted at Badan Pendapatan Daerah Kota Kupang, with the aim of determining the contribution of the effectiveness of regional taxes and the contribution of regional taxes in Kota kupang to the regional income of Kupang in 2015-2019. Research Methodology: The approach used in this research is descriptive quantitative, with data analysis techniques carried out by comparing the realization of local tax revenue against the target of regional taxes at times 100% to determine the contribution of regional tax effectiveness. Furthermore, to calculate the contribution of local taxes to local revenue, we compare the realization of local taxes with the original regional income multiplied by 100%. Results: The results show that the average contribution of regional tax effectiveness for five years shows the criteria of being effective and even very effective, except for the types of entertainment tax and parking tax, which provide less or even ineffective contributions. Meanwhile, the contribution of local taxes to local revenue shows very good criteria, but the contribution of local levies is less. Therefore, it is hoped that the regional government will be able to explore the tax potential, which is still ineffective, and improve the strategy for optimizing the overall regional original income.

Pendidikan Pajak Syariah Al-Kharaj Dalam Meningkatkan Wawasan Ekonomi Syariah di Kalangan Mahasiswa STIE Ganesha Jakarta

The sharia economy offers a different approach from conventional economics, prioritizing the principles of justice, transparency, and sustainability. In the sharia economic system, there are various instruments that must be understood in depth by the actors. One of these instruments is sharia tax or known as Al-Kharaj. Al-Kharaj is a type of tax levied on land conquered by Muslims and administered by the government. This concept not only contains financial aspects but also has high social values and justice. This community service activity uses a lecture and discussion method aimed at STIE Ganesha Semester 4 Regular A. Management S1 students A. This activity is prepared for approximately 3 (three) months which includes the preparation, planning and implementation stages. The implementation of the activity was carried out for 1 (one) day, where the PKM team consisted of 4 (four) STIE Ganesha dsen and 8 (eight) students, where the lecturer was responsible for compiling the material and giving lectures, while students assisted in logistics and documentation to ensure that the activity ran smoothly and effectively. With a clear and interactive presentation, the lecture session succeeded in providing participants with a deep understanding of Al-Kharaj sharia tax and with an interactive and collaborative atmosphere, the discussion session succeeded in deepening the participants' understanding and giving them the opportunity to apply the concepts they have learned in practical situations.

The Levy System in East Bengal and its Impact on the Peasantry (1949-1967)

The peasants of Bengal have been living through exploitation since ancient times. The intensity of exploitation of farmers increased manifold from the ancient period to the colonial period. The main reason for this was that on the one hand, the land tax or rent paid to the state during the pre-British period was increased many times and on the other hand, apart from rent, many kinds of abwabs were levied on the peasants. During the British era, the farmers thought that this exploitation and deprivation would end if the country became independent. But after the departure of the British in 1947, in the independent state of Pakistan, the farmers of East Bengal were subjected to exploitation and oppression as in the colonial period. During the Pakistan period, like the British period, the taxes and abwabs paid to the state were increased. Moreover, the levy system, a unique type of agricultural land tax that was assessed based on the total production of the farmer's total land, was introduced by the Muslim League government. As a result, the level of exploitation and oppression of the farmers of East Bengal increased manifold during the Pakistan period. Based on primary and secondary sources, this paper attempts to provide a comprehensive understanding of the introduction of the levy system and investigate its impact on the farmers. The paper will also shed light on the reactions of politicians and peasants to this newly introduced levy system in East Bengal during the Pakistan period. Journal of the Asiatic Society of Bangladesh (Hum.), Vol. 69(1), 2024, pp. 107-121

Determinasi Potensi Penghasil Pajak Daerah dan Retribusi Daerah dengan Pendekatan Overlay (Studi Kasus Pada Pemerintah Kabupaten Balangan)

One of the regions in Indonesia that is facing the threat of a regional financial drought in the future is South Kalimantan Province. 50% of the region depends on income from coal mining which is estimated to only be available until 2030. The aim of this research is to determine the types of regional taxes and levies that have potential for regional original income. The data analysis method is overlay analysis through three stages, namely growth analysis, contribution analysis and classification analysis of types of regional taxes. The results of this research are (1) analysis of the growth of most types of regional taxes in Balangan Regency including unsuccessful criteria. (2) analysis of the contribution of most types of regional taxes in Balangan Regency to local revenue includes very poor criteria. (3) Overlay analysis of the classification of potential regional taxes for Balangan Regency for 2021-2022 shows that the type of tax included in the developing category is advertising. Conclusion There are no types of taxes included in the prime category, there are no potential taxes, only advertising tax is developing. Meanwhile, the types of taxes that fall into the underdeveloped category include hotel taxes, restaurant taxes, catering/catering services taxes and the like, taxes on massage parlors, reflexology, steam baths/spas, and fitness centers, street lighting taxes, parking taxes, taxes swallow's nest, ground water tax, tax on non-metallic minerals and other rocks, PBB P2 (Rural and Urban Land and Building Tax), and BPHTB-Transfer of Rights tax means that the ratio of growth and contribution to the average tax is small. The results of the overlay analysis calculation show that most types of regional taxes in Balangan Regency are identified as developing and underdeveloped

ROLES OF DZONGPON IN MONYUL REGION OF ARUNACHAL PRADESH

The Mon region which includes modern-day Tawang and West Kameng, has a similar culture and adheres to Tibetan Buddhism. Only in 1951 did Indian Army official Major Bob Khating stop tax collection among the Monpas. Prior to 1951, Tibetan officials known as dzongpon used to collect various types of taxes from the region. Under the Dzongpon system, monks were appointed as Dzongpons to run the administration based on their managerial ability and strong administrative acumen. The Dzongpon were the Dzong's highest administrative authority, appointed by the appropriate authority from Tibet's monasteries. These dzongpons were in charge of collecting various types of taxes in the form of grain and other important edible items. The tax collected in the region was used in the monastery, and a portion of the tax was imported to Lhasa. Aside from Tawang, the Tibetans built two more dzongs at Dirang and Khalegteng (present-day west kameng) to collect taxes from the Monpas. The main idea of this paper is to discuss the roles and functions of Dzongpons in Monyul region. There were four dzongs in Monyul during Dzongpon period i.e. Gyang Khar Dzong, Senge Dzong, Dirang Dzong and Taklung Dzong. Except Senge Dzong each dzongpon has its own administrative unit and were appointed mostly from Tsona Dzong. This paper also explains why dzongpons were able to hold power over the Monyul region despite the signing of Mac Mohan line in the year 1914 between the representative of Tibet, British India and China.

Evaluasi Efektivitas Pengendalian Internal pada Aktivitas Outsourcing Pengelolaan Bea Meterai

Stamp duty is the only type of tax that is managed by the Directorate General of Taxes (DJP) through the outsourcing mechanism. Under this mechanism, the management of stamp duty is predominantly carried out by third parties, while the DJP acts as the principal overseeing the process. As previously researched, despite its advantages, the outsourcing mechanism also comes with weaknesses and risks. Therefore, controls are needed to ensure they align with the DJP's intended objectives. This research aims to evaluate the effectiveness of the internal controls implemented by the DJP in the outsourcing activities related to stamp duty management. The study takes the case study form and adopts a qualitative approach, evaluating the components and principles of the 2013 COSO Internal Control Integrated Framework concerning outsourcing activities in stamp duty management. Data collection involves document analysis and interviews with individuals directly involved in stamp duty management. The data is analyzed using maturity levels to determine the effectiveness of each control component and principle. The research results reveal diverse levels of control effectiveness. Among the five control components, only two are at an optimum level, while the others exhibit lower levels of effectiveness in control principles. This study provides recommendations to the DJP for enhancing internal control effectiveness, particularly in the aspects of supervising the internal control system, comprehensively identifying risks, and considering the potential for fraud in risk assessments. This research is expected to contribute academically and serve as a reference for regulators in making decisions related to stamp duty management.

Application Of Vat Calculations, PPh Article 22, and PPh Article 23 On the Procurement of Goods/Services

The Lagadar Village Office still uses a manual approach to calculate taxes on acquiring goods and services. This condition involves using a calculator and recording the calculations in a notebook. Consequently, the Treasurer frequently made errors while performing computations, whether misclassifying the tax type or inaccurately incorporating the tax rate. Moreover, the requirement to input tax computation data again before printing creates a challenge for the Treasurer in locating the necessary information in the notebook for monthly reporting to the leadership. Hence, there is a requirement for a system that can simplify the Treasurer's task of calculating and summarizing the tax data. This project aims to develop apps that can accurately compute value-added tax, income tax 22, and income tax 23 for the acquisition of goods and services. The employed research methodology is the descriptive research method. The system development method employed is the Object-Oriented Analysis and Design (OOAD) model system development method. The system design employs a web programming language integrated with the Codeigniter framework, utilizes a MySQL database, and employs the Visual Studio Code text editor for development purposes. A research study has led to developing an application at the Lagadar Village Office. This application, designed to calculate Value Added Tax, Article 22 Income Tax, and Article 23 Income Tax for procuring goods and services, is a significant step towards more efficient tax calculations. Its purpose is to assist the Treasurer in efficiently calculating, collecting, recording, and reporting tax calculation data, ensuring accurate and organized records in the system. Research-based recommendations for further development of the application include the creation of an application landing page that provides information on taxation. This will enable application users to stay updated on the latest government regulations pertaining to taxation, particularly for Village Offices. This application not only simplifies the Treasurer's tasks but also ensures accurate and up-to-date tax calculations, instilling a sense of optimism for the future of tax management at the Lagadar Village Office.

Theoretical and methodological aspects of tax analysis for the company

Tax committees routinely scrutinize the accrued tax payments, assessing their dynamics through data extracted from tax registers, financial and tax reports. This analysis unveils various reasons for non-payment of tax liabilities and pinpoints factors influencing the formation of the tax base. Adhering to the provisions of the Tax Code of the Republic of Kazakhstan is crucial for accurately determining the tax base for each type of tax. The analytical process unfolds in stages throughout the reporting year, enabling the tracking of tax liabilities’ dynamics, identification of unpaid amounts, monitoring changes in tax policy, and evaluating the impact of tax changes on the overall tax burden. In addition, it should be noted that all the work of analysts is aimed at preventing tax offences. As sources of analysis we recommend using primary accounting data, tax accounting data in the form of tax registers, financial and tax reporting. A tax analysis is necessary in order to answer the question of how much the company pays taxes to the budget. Based on the tax analysis data, each manager independently determines the optimal tax burden and, depending on this, takes measures for tax planning. Based on the results of the tax analysis, it is possible to determine which taxes are repaid on time, and, if necessary, develop specific measures to reduce the tax burden. Given the evolving landscape of the digital economy in Kazakhstan, the relevance of studying tax analysis becomes imperative. The article comprehensively explores the essence, purpose, and objectives of enterprise tax analysis, delves into the information support necessary for tax analysis, and proposes a systematic approach to indicators for effective tax analysis.

THE MODEL OF LOCAL SELF-GOVERNMENT OF THE REPUBLIC OF ARMENIA IN THE CONTEXT OF INTERNATIONAL EXPERIENCE / ՀՀ ՏԵՂԱԿԱՆ ԻՆՔՆԱԿԱՌԱՎԱՐՄԱՆ ՄՈԴԵԼԸ ՄԻՋԱԶԳԱՅԻՆ ՓՈՐՁԻ ՀԱՄԱՏԵՔՍՏՈՒՄ

The aim of the research is to analyze international experiences in territorial administration, comparing them with the local self-government system of the Republic of Armenia (RA), highlighting both similarities and areas for improvement. This article focuses on studying international models of territorial administration and their relevance to the context of RA. We examine various models of local self-government, their management methods, and the primary sources of community revenue formation, conducting a comparative analysis. Additionally, we explore the local self-government system in RA, examining the methods of revenue generation and highlighting its unique aspects. Within the study, we emphasize the need and significance of modernizing revenue sources within communities. We provide recommendations considering areas for improvement within communities and emerging development trends. These recommendations include the introduction of a new type of tax, the hotel tax, as well as deductions from income tax, profit tax, environmental tax, and royalties.

Peran Perpajakan dalam Perekonomian Indonesia: Tinjauan Sistem Perpajakan di Indonesia dan Dampaknya Terhadap Pertumbuhan Ekonomi

Taxation is one of the most important fiscal policy instruments, serving as the main source of state revenue and a tool for regulating the distribution of wealth. Taxation acts as the foundation of the economy in Indonesia and significantly influences its growth trajectory. Taxes are an obligation in social life where every level of society must contribute to paying contributions to the state in accordance with the applicable Constitution of the Republic of Indonesia. By analyzing applicable tax policies, this research evaluates the effectiveness of the Indonesian tax system in achieving economic development goals, including the structure and types of taxes in Indonesia, and challenges in implementing the tax system. Apart from that, this study also identifies the impact of taxation on economic growth.

TAXATION SYSTEMS OF UKRAINE AND POLAND: COMMON AND DIFFERENT FEATURES

The article provides a comprehensive study of the common and distinctive features of the taxation system in Ukraine and Poland, focusing on indirect taxes, namely: value added tax (VAT), excise tax, and customs duties. Peculiarities of taxation of the main direct taxes: personal income tax (PIT) and corporate income tax (CIT) have been studied. The purpose of the study is to determine the common and distinctive features of the construction of the tax systems of Ukraine and Poland, the functioning of the main budget-forming taxes, their rates, the conditions for applying tax benefits, as well as the possibility of implementing foreign experience in order to improve the domestic taxation system. The research methodology included a comparative analysis of legislative acts, statistical data and practical aspects of the functioning of the tax systems of Ukraine and Poland. The results of the study showed that although both countries apply similar types of indirect taxes, there are significant differences in rates and approaches to their administration. It was found that the VAT rate in Poland is 23%, while in Ukraine it is 20%, and a progressive scale of personal income taxation is applied at rates from 17% to 32%, in Ukraine there is a fixed rate of 18%, with respect to the tax on profit of enterprises, in Poland the standard rate is 19%, while in Ukraine it is 18%. The authors of the article also found that the Polish tax system is more stable and predictable, which contributes to a better investment climate and economic growth. In Ukraine, tax legislation is characterized by frequent changes and complexity of administration, which creates additional challenges for business. The findings of the study emphasize the importance of reforming the tax system of Ukraine in order to increase its transparency, stability and efficiency. In particular, it is recommended to simplify tax administration procedures taking into account Poland experience and harmonize tax legislation to European standards.

On the Relationship Between Asset Exemptions and Outstanding Tax Repayments in Chapter 7 Bankruptcy

Under a Chapter 7 bankruptcy filing, assets are liquidated and used to repay debts, in order of a Court-established priority. If not repaid through the liquidation process, some of these debts (especially certain types of unpaid taxes) survive the bankruptcy proceedings and must still be repaid. The U.S. Bankruptcy Code allows individuals filing under Chapter 7 to exempt certain assets from the liquidation process. More generous exemptions lead to a lower value of assets liquidated and used to repay creditors. This leads to an interesting decision problem. Do filers with exempt assets and tax debts choose to retain their exempt assets and allow the tax obligations to survive the bankruptcy process? Or do they use the liquidation process to reduce outstanding tax obligations? This manuscript empirically explores this issue. We find no statistically significant evidence suggesting that households with greater exempt assets accumulate or repay a greater proportion of tax debts. However, filers who own businesses are more likely to accumulate and repay tax debts through bankruptcy.

Analisis Perbandingan Pajak Hotel, Restoran, Reklame, Dan Retribusi Kebersihan Sebelum Dan Sesudah Pandemi Di Provinsi Aceh Periode 2018-2021

The COVID-19 pandemic in 2020 caused a decreased Revenue of Local Taxes and Retributions in Indonesia. In 2022, there will be a simplification for the types of Local Taxes and Retributions from Law Number 28 of 2009 to Law Number 1 of 2022 because there are too many types of Local Taxes and Retributions, which made monitoring difficult. This study aimed to analyze and compare Hotel Tax, Restaurant Tax, Billboard Tax, and Cleaning Retribution before and after the pandemic in Regencies/Cities of Aceh Province. Data analysis of the study used quantitative descriptive and comparative to compare the increased or decreased revenues between two samples before and after the pandemic. The results of the Wilcoxon Signed-Ranks Test show that there is a significant difference in revenue from Hotel Tax and Billboard Tax before and after the pandemic. Revenue from Hotel Tax experienced a significant decrease, while Revenue from Billboard Tax experienced a significant increase. Meanwhile, there is no significant difference between from Revenue Restaurant Tax and Revenue from Cleaning Retribution before and after the Pandemic.

Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom

Business Rates (BR) are key to the interaction between national, devolved, regional and local institutions of government in the UK. A liability to the tax can make the difference between the life and death of a business, and the design and implementation of business rates interacts with areas of policy concern as disparate as devolution, planning, charity regulation and digitalisation. We examine how BR affect political struggles between the devolved governments and the UK government using a governmentality approach focused on counter conduct, extending the scant literature on this type of taxation. Our theoretical contribution is to analyse how resistance, represented by the Foucauldian concept of counter conduct, manifests within the complex and understudied context of BR. In particular, we show that counter conduct has spatial and territorial elements which have the potential to destabilise the entire business rates programme and ought to be taken much more seriously.

REVIEW PAPER- “A STUDY ON GOODS AND SERVICES TAX (GST)”

Goods and Services Tax is an indirect tax to support and enhance the economic growth of the country. Most of the Developed countries have implemented Goods and Services Tax Bill (GST). However, in India, GST was established in 1999. A committee was set up to design the model of GST. But GST was re-launched on 1 July 2017 by the Indian government. There was a big hue and cry for its implementation. The GST replaced all the multiple taxes which were taken by state and central government. That is why it is said One Nation One Tax which means there is no need to pay any other tax in all over the country. The study systematically reviews the impact of GST in India. The study provides the bibliometric visualization and sentiment analysis of Goods and Services Tax (GST). It was found that the government’s motive of GST was to bring all the citizens of the nation under the tax and to prevent the flow of black money. The Goods and Services Tax (GST) is a type of indirect tax that has replaced various other indirect taxes in many countries, including India. It is designed to simplify the tax structure and make it more transparent. Instead of multiple taxes at different stages of production and distribution, GST consolidates them into a single tax at the point of consumption.

Empowering Local Governance Examining the Transfer of Land and Building Rights Acquisition Tax in Alignment with Regional Autonomy Principles

Taxes serve as the primary revenue source for governments, with the Transfer of Land and Building Rights Acquisition Tax (BPHTB) being a significant contributor. BPHTB is levied on transactions related to the transfer of land and building rights. While the central government initially managed this tax, the implementation of regional autonomy has shifted the responsibility for Transfer of Land and Building Rights Acquisition Tax management to local governments. This research aims to investigate the fundamental concept of local taxes in the context of regional autonomy and the role of local governments in collecting Transfer of Land and Building Rights Acquisition Tax, all within the framework of regional autonomy principles. The research methodology relies heavily on a literature review (library research) using secondary data sources, particularly legal regulations. The analysis follows interpretative principles and employs the hermeneutic method. The research findings indicate that, under the framework of regional autonomy, regions have specific rights, including the authority to impose local taxes and levies. As per the Regional Tax and Regional Levy Law, two tax types, Land and Building Tax (PBB), and Transfer of Land and Building Rights Acquisition Tax (BPHTB), previously managed by the central government, have now been transferred to local governments.

Russian regions in wartime: fiscal and economic effects of the Russo-Ukrainian war

ABSTRACT This article addresses the economic and fiscal consequences of Russia’s full-scale invasion of Ukraine for subnational governments in Russia. Using annual fiscal and economic data, we study how different groups of regions have been affected by the ongoing Russo-Ukrainian war. Despite the Russian economy being more resilient to a sanctions shock than initially predicted, we document several important negative tendencies at the regional level, sometimes overlooked in policy discussions and the literature on economic sanctions. In this article, we present new regional data and focus on the effects of the war on overall regional tax collections in 2022–2023, as well as the dynamics of different types of regional and federal taxes. We identify several groups of “winners” (oil- and gas-extracting regions, weapons-producing regions, and the largest city-regions) and “losers” (regions that share a border with Ukraine and regions with sanctions-prone industrial specializations) and discuss the prospects of their resilience.

Perkembangan Konsep Perjanjian Production Sharing Contract Dalam Mekanisme Pengolahan Minyak dan Gas di Indonesia

This research aims to determine the development of the concept of agreements in production sharing contracts in the oil and gas processing sector based on legal principles in Indonesia. This research uses normative juridical research which uses statutory regulations as a secondary data source. Apart from that, journals, articles, news portals (websites) were also used as supporting sources in this research. Based on the research results, it was found that the development of the concept of production sharing contracts in the oil and gas processing sector in Indonesia was initially introduced by Ibnu Sutowo. Then as time went by it developed up to 4 (four) changes. Even though in its development there have been changes, the concept used in the agreement remains the same, the only difference is in the type of agreement. The concept of a production sharing agreement can be applied in Indonesia because it is simpler, easier to understand by the public, more cost effective; compared to the “Profit Sharing” mechanism. The amount of "Production Sharing" should be close to the gross figure of the amount of "Production Sharing", so that oil and gas investors are not surprised by the new formulation. Because they are used to these numbers, what they live with now is still mutually beneficial. The possibility of applying taxes in the "Production Sharing" mechanism, can be applied at the beginning of activities (subject to Cost Recovery), or imposed on gross production results that come out of oil and gas wells. The formulation of the amount and type of tax needs to be studied jointly between the Director General of Taxes, SKKMigas, and oil and gas investor representative bodies. This is to continue to attract oil and gas investors to carry out oil and gas exploration and production in Indonesia

Taxpayer's Perception on the Adoption of E-Filling System in Tanzanian Cities

Electronic filing system (e-filling) is a recent phenomenon in Tanzania. The Tanzanian Government, through its revenue authority, TRA, in the year 2020 introduced a tax e-filling system for the effective collection of various types of taxes. Since the inception of the tax e-filling system in Tanzania, only a few studies have focused on retailers' perceptions of using such a system. This study adopted a descriptive survey design conducted in Tanzanian cities using a set of closed-ended questionnaires to a random sample of 423 taxpayers. The main finding of the study showed that perceived usefulness and user satisfaction significantly influence users' adoption intention of e-filling ([β = 0.396, p < 0.000; β = 0.343, p < 0.000, respectively]). Additionally, the study indicated a broad discrepancy between the advantages of tax e-filling to taxpayers, hence downplaying its usage/adaptability. The study recommended that awareness-raising campaigns and training be initiated to understand the tax e-filling system better. Policy-wise, the study contributes to the Income Tax Act, Cap. 332 R.E., 2019, the Tanzania Development Vision 2025, and the National Strategy for Growth and Reduction of Poverty I & II.

Potential Tax Revenue On Luxury Pets (Studies In Indonesia)

The phenomenon of flexing, which is excessive showing off behavior where a person tries to solidify a position in the social environment to meet the need for appreciation and validation from others regarding their social status. In Indonesia, this phenomenon takes many forms, one of which is flexing related to pets. Some people have animals that are classified as luxury pets. Luxury pets, often referred to as exotic pets or luxury pets, refer to animals that are not commonly used as pets and are usually relatively expensive. Given the characteristics of luxury goods mentioned in the VAT and STLG Law applicable in Indonesia, it is stated that luxury goods are not basic needs, consumed by certain people, consumed by high-income people and to show status. Therefore, Pets classified as Luxury Pet should be subject to STLG considering the development of pet lovers increases over time, for example, cats, dogs and fish. This research is expected to provide the imposition of new types of taxes for the DGT so as to increase state revenue, especially in the tax sector