Until now, Indonesia still faces Covid-19 and is still in the process of economic recovery. However, the Directorate General of Taxes (DGT) was able to achieve the target of 100% tax revenue according to the target mandated in the 2021 State Budget even before the close of the year. At the end of 2021 tax incentives that have been utilized in the framework of the National Economic Recovery Program have reached IDR 63.16 trillion (100.5%) from the ceiling of IDR 62.83 trillion. This achievement is thanks to the contributions of all Taxpayers who continue to be committed to paying taxes. On this achievement, the government continues to show improvement efforts that must be maintained momentum, in order to continue to the 2022 state budget. The purpose of this study is to find out and analyze the evaluation of the utilization of tax incentive policies during the covid-19 pandemic in the framework of national economic recovery. This research uses descriptive qualitative methods through literature studies. In the evaluation of the utilization of tax incentive policies during the Covid-19 pandemic, it was explained that this tax revenue is one of the many state revenues that participate in supporting the nation and the country.
Taxes are the largest source of state revenue. The government is trying to increase tax revenue every year to meet state spending. In the company's prespectives, taxes are considered a burden. This of course requires companies to carry out tax aggressiveness,such as doing many ways in order to minimize tax payments. Literature study shows that there are many factors that influence tax aggressiveness. This research had the aim of analyzing the effect of profitability (ROA), Leverage, and Liquidity (CR) on tax aggressiveness. The researcher uses the independent commissioner variable as a moderator, the population is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. Based on the conditions that have been determined by the author. There are 26 samples of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020. The results of data processing concluded that partially significant ROA has an effect on tax aggressiveness, partially Leverage has no significant effect on tax aggressiveness, while CR partially has an insignificant and insignificant effect on tax aggressiveness. Independent Commissioner weakens the influence of Leverage on tax aggressiveness. Independent Commissioner strengthens the influence of ROA and CR on tax aggressiveness
Tax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized.
The expanding versatility of people in general in monetary exercises wants to make monetary exchanges simpler, more compelling and effective yet at the same time protected in exchanges. The mechanical advancement that is the subject of the most recent review in Indonesia is Financial Technology (FinTech). The adjustment of the type of cash, both paper cash and coins started to be supplanted with electronic cash or ordinarily alluded to as E-cash. E-cash right now circling in Indonesia as OVO Cash, Shopee Pay, Gopay, Brizzi, Paytren, isaku, Dana, Linkaja, Flazz and others, is a type of money innovation to complete monetary exchange exercises, with the presence of E-cash. This cash is relied upon to help people in general in getting to monetary items and work with monetary exchanges and duty installment exchanges. Progresses in monetary innovation can make it more straightforward for citizens to make charge installments. The exploration technique utilized is unmistakable subjective strategy with writing survey. The motivation behind this exploration is to help the local area in making charge installments simpler and it is trusted that this electronic installment can expand charge income.
Tax extensification and intensification are one of the government's way of improving tax revenue. Therefore, revenue officers are required to be active, as well as the taxpayers' awareness and willingness. The deficiency of willingness to pay taxes is inseparable from the lack of knowledge, understanding, service, and financial condition of taxpayers and is one of the factors that hinder taxpayer awareness in carrying out their tax obligations. This study aims to analyze the effect of tax awareness, knowledge and understanding of taxation rules, service quality, and financial conditions on the taxpayer readiness of individual income taxpayers. The population used in this study are the taxpayers of BOLU Online Business Community SMEs. The sample used was 100 respondents. The result of this study indicates that the awareness of paying taxes and the quality of service do not significantly influence the willingness to pay taxes. In contrast, knowledge and understanding of tax regulations and financial conditions have a positive influence on taxpayers' willingness to pay.
Perkembangan tekhnologi di era modernisasi memungkinkan Direktorat Jenderal Pajak (DGT) melakukan pengendalian dengan mengandalkan teknologi digital. Salah satunya diluncurkanlah aplikasi e-Faktur guna mengoptimalisasi penerimaan pajak yang dipungut dengan melakukan perbaikan administrasi perpajakan khususnya dalam pembuatan faktur pajak elektronik (e-Faktur). Tujuan penelitan ini adalah untuk mengetahui dan menganalisis implementasi e-Faktur versi 3.0 dalam upaya meningkatkan kepatuhan Pengusaha Kena Pajak untuk pelaporan Surat Pemberitahuan Masa PPN di Kantor Pelayan Pajak Pratama Kosambi Tahun 2016-2020 serta hambatan dan upaya yang dilakukan KPP Pratama Kosambi dalam meningkatkan kepatuhan Pengusaha Kena Pajak. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini adalah implementasi menggunakan indikator melalui standar dan sasaran pada kebijakan, sumber daya manusia, hubungan komunikasi antar organisasi, agen pelaksana, kondisi sosial, politik dan ekonomi, serta disposisi implementor sudah cukup baik namun masih memiliki kekurangan. dikarenakan penyuluhan, edukasi, dan sosialisasi yang dilakukan masih belum maksimal. Sedangkan tingkat kepatuhan Pengusaha Kena Pajak mengalami kenaikan hal ini dibuktikan dengan data jumlah pengusaha kena pajak yang melaporkan Surat Pemberitahuan Masa PPN dari tahun pajak 2016 sampai dengan 2020 mencapai 81%, Dengan demikian dapat dikatakan bahwa kesadaran pengusaha kena pajak dalam menjalankan kewajiban perpajakannya mengalami peningkatan.
This study aims to determine the implementation of the modern tax administration system of Samsat J'bret as an effort to increase motor vehicle tax revenue in the Bekasi City Samsat during the 2018-2020 period, the obstacles that arise and the efforts made by the Bekasi City Samsat in increasing motor vehicle tax revenues. This research is a descriptive research with a qualitative approach. The analytical method used is qualitative data analysis method. The results showed that the implementation of the modern tax administration system of Samsat J'bret as an effort to increase motor vehicle tax revenue in the Bekasi City Samsat in 2018-2020 was quite good in terms of resources, disposition and bureaucratic structure because in 2018-2020 motor vehicles tax revenue through the Samsat J'bret kept increasing. The obstacles that occur were that the public's understanding of Samsat J'bret services was still low and the facilities provided and the readiness of the system used were not yet comprehensive so that the system often went offline and experienced errors. Therefore, the Bekasi City Samsat needs to increase the campaign to the community, improve service facilities, and make system improvements so that errors no longer occur.
This study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and using written documents. The results showed that the implementation of the VAT collection policy on PMSE, VAT receipts decreased in 2019 due to covid, the number of additional PMSE VAT taxpayers tended to decrease every semester, PSME VAT receipts tended to increase every semester, in terms of the level of effectiveness in 2020, respectively. less effective but in the 2021 period, very effective per semester, the application of the regulations has several weaknesses, namely related to the affirmation of sanctions against collectors who are negligent in carrying out their tax obligations and activities to explore potential Business Actors who are ready to be appointed as PMSE VAT collectors. In addition, public awareness about taxation is still very low, there are still many users who use the service for free and also the prevalence of piracy, this has more or less affected the number of transactions that can be subject to Value Added Tax.
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