Suchergebnisse

This study was titled "Implementation of Billboard Tax Policy in the City of Bandung". This study was backed by the writer's interest in seeing the phenomenon of unachieved billboard tax revenue targets for the past few years, even the realization is below 11% of the target that was set in the City of Bandung. The purpose of this study was to find out and analyze the billboard tax policy implementation in the City of Bandung. This study applied the theory of Soren C. Winter that explains three factors that influence the process of policy implementation. This research used a qualitative research method. The results showed that the implementation of the tax policy billboard in the city of Bandung had gone well but there were still obstacles in organizational and inter-organizational behavior, caused by the lack of coordination that existed between BPPD and Satpol PP. Furthermore, the behavior of the target group was also found that there were still negative responses from billboard organizers who are looking for loopholes so they can be detached from the imposition of billboard taxes. Meanwhile, on the other aspects, it had gone well, such as the street-level bureaucrat's behavior, namely through discretion which was done by making barcodes and working fast without waiting for recommendations from other SKPD to supervise billboards that are considered to be in violation. The commitment indicators of organizational and inter-organizational behavior have gone well because employees' actions were in line with the vision and mission of the organization and the last indicator of positive response to the behavior of the target group can be seen from the support of billboard organizers to help the government supervise and remind the public to be obedient on paying taxes.

The first batch of Tax Amnesty policy in Indonesia can affect the economy in other countries because of international cooperation, especially in ASEAN. This study tried to see the cointegration and the causality between stock market indices in the Big 5 ASEAN countries before the policy (October 5th 2015-July 01st 2016), during the policy (July 03rd 2016 - September 30th 2016), and after the policy (October 03rd 2016 - November 04th 2016). The data used is the closing value of daily stock market indices of the Big 5 countries in the ASEAN during those periods. The results showed that there is no cointegration relationship before and during the implementation of the first batch of Tax Amnesty policy. Otherwise, there is a cointegration relationship after the policy implemented. In addition, there is a causality relationship for the stock market index before the policy, such as Indonesia (JKSE) affects Singapore (STI) and Thailand (SET), while the Philippines (PSEi) affects Thailand (SET). During the policy, Thailand (SET) affects Indonesia (JKSE) and the Philippines (PSEi), while the Philippines (PSEi) affects Thailand (SET). After the policy, Thailand (SET) and Singapore (STI) affect each other, while Thailand (SET) affects Malaysia (KLCI).

Regional autonomy granted on local government to regulate and administer the governmental affairs in order to improve the efficiency and effectiveness of public services. To do so, the local government is authorized to collect taxes from its people. This research aimed to investigate the problematic of provincial tax collection in order to increase the own- source revenue of autonomous areas in Indonesia. The collection of local taxes is still not optimal. Thus, some necessary actions for betterment need to conduct, such as: a). Improving the human resources of tax authorities in terms of their capability in planning and monitoring the collection of taxes; b) Using technology of information to provide a fast and efficient services; and c) Enforcing the law to each of the taxpayers who violate the regulation of provincial taxes.

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.

The low level of Indonesia tax ratio, tax revenue realizations, and tax compliance are facts that continue to occur in spite of several efforts made by government to conquer these problems. This imparity comes up with the notion to explore determinants of tax compliance, because by identifying factors that can influence tax compliance, spesific solutions related to those factors can be proposed. This research was conducted by qualitative approach using literature review, through the perspective of attribution theory. By reviewing various articles related to the research topic, it can be inferred that antecedents of tax compliance can be categorized into three factors (internal, external and relational). The implication of this paper for the government is to improve voluntary tax compliance through education, socialization, service quality, institutional governance while maintaining programs to enforce tax payer compliance

This study aims to investigate the position of the DGT's Civil Servant Investigator in relation to their duty to enforce taxation criminal. The law enforcement of taxation criminal in Indonesia is involving several institution like Civil Servant Investigator (Directorate General of Taxes Institution), Police Investigator (Indonesian Police Institution), and Attorney Investigator (Attorney Institution). This involving, which lately leads to the position and authority problem of each institution. This study will be focused on the position of civil servant investigator of Directorate General of Tax and its relation with other party like Supervisory Coordinator which occupied by police investigator, and also other investigator from another institution. The method which is used in this study is normative juridical approach with analytical descriptive specification. Based on that method, then the researcher will compare between the position of DGT's Civil Servant Investigator 'in legislation' and 'in its practice' through library study and field research. The researcher carry out this research based on the researcher's consideration about the importance of state income from the taxation sector, so that the unlawful act that detrimental from the taxpayer and any related party of it can be eradicated immediately. The results shows that the position of the DGT Civil Servant Investigator in the framework of eradicating taxation criminal was emphasized as the primary investigator. This position is based on Law No. 16 of 2009 as lex specialis derogat legi generalis against Law No. 8 of 1981. Based on this position, there some friction that occurs between the DGT Civil Servant Investigator and other officer from another institution. For example, the DGT Civil Servant Investigator of the West Sumatra-Jambi Regional Office, which was designated as a suspect by the Police investigator, and the Mobile 8 tax restitution was handled by the Attorney Investigator. One of the factors that causing the friction is the difference in ...

In realizing modern tax administration system that the government provide an application that can be used for charging the taxpayer, reporting notification letter (SPT) is precise, fast, and secure. The purpose of this study was to analyze the implementation of e- filing as an effort to increase tax compliance in the delivery of a notice (SPT) Annual taxpayer on STO Pandeglang.This study used a qualitative approach, by conducting a case study. by analyzing and understanding the issues related to tax compliance in the submission of their annual tax return taxpayer, analyze, investigate, and determine conclusions. Results of research showed there are some findings that an increase in the delivery of a notice (SPT) in 2015 and increased taxpayer compliance rate in 2015. It can be concluded that the implementation of e-filing can improve taxpayer compliance in the submission of annual returns taxpayers in KPP PRATAMA PANDEGLANG.

This research is aimed at the Office of Tax Management Board And Retribution of Hulu Sungai Utara Regency which is aimed to find out how the Implementation of Regional Regulation Policy Number 15 Year 2011 on Restaurant Taxes and any Factors that participate in implementing it. The research method used is descriptive-qualitative method, data completion process by observation, interview and documentation. With a robust sample of 12 people and data analysis techniques by means of data reduction, data presentation and withdrawal. The results of research conducted on the things that have been good by the relevant agencies, will other implementers who are not helped by not participating to achieve success by paying with premises on time and follow the procedures of the direction of a solid institution then it is appropriate as said successfully touched. However, the factors that are developing are: Standards and Policy Objectives that are still not in accordance with the region, Characteristics of Implementing Agencies not yet firm and Social and Political Condition not yet understand the society. Has not understood the people who are still unclear about this tax retribution system but the role of the agency and the government is to date still leads by providing information regularly about this restaurant tax even though it has been repeatedly described so that the restaurant can understand and understand to Pay the dues. More assertiveness by the agencies in the implementation of this regulation is needed so that the public can understand clearly and avoid the prevailing provisions, and apply the applicable judicial standards.

This research aims to analyze the implementation of the regent regulation number 87 of 2020 in Regional Revenue Management Agency of Sumedang when it is affected by the COVID-19 pandemic. The method that we used in this research is the qualitative research method and set the variable we observed is the policy implementation. The sampling technique that we used is the purposive sampling that considers some argument based on the data. The sources of the data we observed are the chief of organization, assistant of general position, chief of controlling and monitoring. On analyzing the data we have observed, we used Miles and Huberman's Model having these several steps: data reduction, data visualization, conclusion drawing/verification, and triangulation. Based on the interview and data analysis, we concluded that the implementation of the regent regulation number 87 of 2020 is statistically well performed as we consider the constructing process, implementation, and participation. Some obstacles on implementing this regent regulation are lack of knowledge of citizen about this regent regulation also lack place of taxes payment. Some strategies on dealing with these obstacles are increasing the campaign of the regent regulation through social media and direct helping of busy citizen on paying the taxes. In this research, we also provide several suggestions i.e. adding several payment access, campaigning citizen on paying taxes on-time, and also accepting some constructive suggestions submitted by citizen. ; This research aims to analyze the implementation of the regent regulation number 87 of 2020 in Regional Revenue Management Agency of Sumedang when it is affected by the COVID-19 pandemic. The method that we used in this research is the qualitative research method and set the variable we observed is the policy implementation. The sampling technique that we used is the purposive sampling that considers some argument based on the data. The sources of the data we observed are the chief of organization, assistant of general position, chief of controlling and monitoring. On analyzing the data we have observed, we used Miles and Huberman's Model having these several steps: data reduction, data visualization, conclusion drawing/verification, and triangulation. Based on the interview and data analysis, we concluded that the implementation of the regent regulation number 87 of 2020 is statistically well performed as we consider the constructing process, implementation, and participation. Some obstacles on implementing this regent regulation are lack of knowledge of citizen about this regent regulation also lack place of taxes payment. Some strategies on dealing with these obstacles are increasing the campaign of the regent regulation through social media and direct helping of busy citizen on paying the taxes. In this research, we also provide several suggestions i.e. adding several payment access, campaigning citizen on paying taxes on-time, and also accepting some constructive suggestions submitted by citizen.

Tax compliance is a factor that determines the level of tax revenue. The higher level of tax compliance, so that the tax revenue will be greater. This research aims to determine the effect of trust in government authority and power to tax compliance. Population in this study is that traders in "Pasar Raya Padang" who do trade in their stalls. Sample selection in this study is the convinience method, The sampling is done randomly. This research carried out with the questionnaires. Questionnaires distributed were as many as 95 sheets, while questionnaires were returned about 91 sheets or approximately 95.79%. hypothesis testing performed using SPSS version 16.00.Hypothesis testing results obtained from this research is concluded that, variables of trust in government authority and power have significant influence on tax compliance. Until it can be concluded that, increasing of trust in the merchant to government authorities, will increase tax compliance so that tax revenues will be greater. as well as the power of the government authorities, the greater the power of the government, it will increase tax compliance.Keyword : trust, power, environment authoritiez, tax compliance

The policy for imposing 0% (zero-percent) Land and Building Title Acquisition Fee in DKI Jakarta Province under Governor Regulation Number 126 of 2017 has been implemented for a period of 4 (four) years. In practice there have been found various advantages and weaknesses in the course of policy implementation. This study aims to describe the result of the evaluation on the implementation of the policy imposing zero-percent of Tax Object Acquisition Value (BPHTB). This study used qualitative descriptive method which suggests the explanation and understanding of the phenomenon in the grant of tax incentive. The outcome from the study reveals that the benefit from the policy is the ease of tax burden for the lower middle class communities to own house in DKI Jakarta and to encourage the acceleration of the land certification. The policy implementation also however implies that many taxpayers avoid the tax by using loophole in the Governor Regulation to enjoy this tax facility.

This study is associative, this study entitled "The Effect of Tax Behaviour Understanding Concerning Rate Taxpayer and Taxpayer Awareness Against the Taxpayer Compliance Level Compliance tax obligations," Empirical studies on individual taxpayers in Bangkalan. It aims to study to determine the effect of two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer having effect on individual tax compliance. Based on the research that has been conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness partially affect the compliance of the taxpayer. So is understanding the partially taxpayer also affect tax compliance. In addition, jointly or taxpayer awareness and understanding taxpayers also have an influence on tax compliance. Keywords: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.

The purpose of this study are to examine the influence of the attitudes, awareness and knowledge of taxpayer compliance in paying land and building tax. In this study uses three independent variables, is the attitude of the taxpayer, the taxpayer awareness and knowledge of the taxpayer, and the dependent variable is the taxpayer compliance. This study uses primary data, by distributing questionnaires to the respondents. The object of this study is mandatory taxes and buildings in Padang City, the population in this study is a registered taxpayer of Finance and Asset Management District in Padang City, with samples are registered taxpayers pay property tax in 2014. This study used proportional sampling technique sampling method, using the formula Slovin with the samples were obtained as many as 400. The study uses multiple regression analysis. The result of the analysis of the results of the study hypothesis that there is a significant positive influence the attitude of taxpayer on tax compliance and significant positive influence the taxpayer awareness on tax compliance, and knowledge of the taxpayer does not have a significant effect on tax complianceKeyword : Attitudes Taxpayers, Taxpayer Awareness, Knowledge of Taxation, and Tax Compliance

Etik Ipda Riyani: This study aimed to analyze the relationship between the success of the implementation of the information system e-SPT Sales Tax (e-SPT PPN) to tax compliance. The model used in the study was the model of success of information systems updated D & M IS Success Model. This model is based on six measures of success is the quality information system (System Quality), the quality of information (Information Quality), quality of service (Service Quality), user interest (Intention to Use), the satisfaction of users (User Satisfaction), and tax compliance. The population of this research is all taxpayer is incorporated and registered in Madya Tax Office A and B. Researchers using simple random sampling in the sampling. The analytical tool used in this study were Path Analysis (Path Analysis).The results showed the successful implementation of the information system e-SPT PPN with dimensions System Quality, Information Quality, and Service Quality, Intention to Use and User Satisfaction effect on Tax Compliance.Key words: the success of information systems, e-SPT VAT, tax compliance

The research has purposed to empirical improve factors influence behavior personality tax payer not compliance in register on KPP Pratama Padang and Bukittinggi. On the research useful 188 personality tax payable in register on KPP Pratama Padang and Bukittinggi. Data has using for the research is primary, and collecting the data with questionnaire. In general can two category variable have using in the research. First dependent variable is non compliance personality tax payer. The second variable is independent. This variable consist of perception for system justice, morale norm, religious and punishment. For the solved the problem used statistical tool with multiple regression and t-statistic test. The process of the test has doing with SPSS. The base of the result founding tax payer perception, system justice and morale norm have significant effect on the personality tax payer not compliance. The deep of the result also founding religious have not significant effect on the personality tax payer not compliance in KPP Pratama Padang and Bukittinggi. Keyword Perception on system justice, Morale Norm, Religious and Punishment