In many countries, taxes are very important for the running of the wheels of government activities. In Indonesia, most of the development budget comes from tax. Therefore tax compliance is very important for the important activities sustainability that have been scheduled. A way to improve tax compliance is to create awareness of taxes early on, continuously and facilitate payment methods or tax reporting by taxpayers. Various ways are carried out by the government to improve taxpayer compliance, including with early tax education and involving young people (millennial) in higher education with the existence of the Relawan Pajak Program (RP). The RP program in the Tax Center (TC) includes several stages, such as socialization, recruitment, training, placement and service also ends with evaluation. The survey conducted by this researcher looked at the effectiveness aspects of the training conducted by TC in collaboration with the Direktorat Jendral Pajak (DJP) in the area of urban society. As a result, training for the effective of RP to help individual taxpayers, but not for corporate taxpayers. So that further, both TC and DJP need to expand the RP training program related to mentoring corporate taxpayer reporting.
Managing water efficiency will cut costs and promote the environment and increase public awareness of the importance of water in governance. Water conflicts and the increasing phenomenon of water scarcity will result in business stagnation, especially for sustainable firm's performance. The purpose of this research is to find a new measurement model to improve the sustainability of a firm's performance through awareness of water and environmental management. This study was conducted on 20 manufacturing firms in Indonesia where 100 respondents were taken from the firm. The questionnaire was used as a tool to collect data on water awareness, accountability awareness, and water governance. Explanatory research is also carried out to analyze the effect of these three variables on the sustainability of firm performance. The results showed that water awareness, accountability awareness and corporate governance by the measurement of the ASEAN Corporate Governance (CG) Scorecard supported firm performance. This result can be recommended to improve the firm's sustainability performance, especially in urban areas.
Pembukuan dibuat agar setiap transaksi keuangan tercatat dengan baik. Penyusunan pembukuan keuangan sekolah secara konvensional atau manual, seringkali mengalami kendala, seperti kesalahan pencatatan dan perhitungan. Perkembangan tekonologi informasi dan komunikasi, menghasilkan produk digital seperti perangkat lunak untuk menjawab setiap permasalahan. Pengunaan perangkat lunak dapat menyusun pembukuan dengan mudah dan cepat. Tujuan penelitian ini, untuk menganalisa penggunaan perangkat lunak asisten dalam mendukung pembukuan keuangan di sekolah Fadilah (taman kanak-kanak, sekolah dasar, dan sekolah menengah kejuruan). Data diperoleh dengan cara observasi, dan wawancara kepada responden menggunakan teknik purposive sampling dengan memilih kriteria tertentu yaitu, kepala tata usaha, bendahara, dan staf tata usaha sekolah Fadilah. Teknik analisis data penelitian ini menggunakan teknik analisis deskriftif. Penelitian ini memperoleh hasil bahwa perangkat lunak asisten dapat membantu pembukuan sekolah, dikarenakan memiliki efektifitas dan efesiensi dalam penggunaanya.
This paper examines the effects of financial conditions, types, and size on tax compliance of SMEs in Tangerang with a reduction in tax rates (Tax Facilities) as a moderating variable. The population are SMEs located in Bintaro, South Tangerang. Out of total, 70 SMEs were chosen by using purposive sampling as confirmed respondents. The data was collected by distributing questionnaires to the respondents. Hypothesis testing was conducted by using multiple linear regression methods. The results showed that partially the financial condition and size of a SME did not affect taxpayer compliance. On the other hand, the type of a SME affects taxpayer compliance. Simultaneously, the financial condition, type, and size of the SMEs taxpayer compliance in Bintaro with a decrease in tax rates as an influential moderating variable. This paper has recommended the adobtion of larger and more focused questionaires such as selecting potential respondents who have been recorded by the SMEs ministry and on a wider scale, such as covering 5 big cities or even from all provinces in Indonesia or compare to other developing country such as Malaysia, Philipina and Vietnam.
Increasing the value-added tax (VAT) rate has been identified as an option to increase tax revenue although the possible effect of changing the VAT rate on tax compliance behavior has not been determined. It is planned that the value added tax (VAT) rate will increase on April 1, 2022. The amount of the increase is from 10 percent to 11 percent. The increase in VAT rates follows the passage of Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). While the HPP Law itself regulates the increase in VAT to 11 percent as of April 1, 2022, then it will be followed by an increase to 12 percent no later than January 1, 2025. The purpose of this VAT rate increase is an effort to increase tax revenue and create equality in tax payments. However, most people do not easily accept the 11 percent VAT rate increase.
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