scholarly journals ACHIEVING OF INCOME TAX WITH AWARENESS OF TAXATION IN INDONESIA'S TAX LAW SYSTEM

2019 ◽  
Vol 8 (2) ◽  
pp. 292
Author(s):  
Putri Anggia
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Tax Compliance ◽  
Tax Law ◽  
Literature Study ◽  
Law System ◽  
Library Research ◽  
Tax Education ◽  
The Government

<em>The journey of Indonesian taxation is full of dynamics in order to get the State's revenue target as the main source of the country's economy. Furthermore fulfillment of the country's income depends on ongoing policies. However Indonesian people does not  found a point that the obligation to pay taxes is a form of voluntary awareness as citizens. This was captured by the Government as one of the points that must be observed and acted upon. The Minister of Finance Decree Number 36 / KMK.01 / 2014 concerning the Blueprint of the Ministry of Finance's Transformation Program for 2014-2025 provides space to take several steps in an effort to increase understanding of tax awareness through education. This study aims to examine in depth about tax education in the tax law system in Indonesia. The methodology used in this study is literature study that the data collection techniques, and library research aim to examine primary legal materials, secondary legal materials, and tertiary legal materials. The library materials are summarized and analyzed. This research found an assertive concept that was applied massively, consistently, and could be accepted by every society in order to succeed the goal of achieving tax awareness. It is tax compliance.</em>

scholarly journals ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Evi Margoretty Silalahi ◽  
Lucky Nugroho ◽  
Lawe Anasta
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Research Method ◽  
Technical Assistance ◽  
Tax Law ◽  
Government Agencies ◽  
Descriptive Research ◽  
The Government ◽  
Permanent Employees ◽  
Data Collection Technique

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21

scholarly journals Nilai Pendidikan Tattwa Pada Tutur Parakriya

2020 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
I Wayan Arya Adnyana
Keyword(s):  
Data Collection ◽  
Data Processing ◽  
Qualitative Data ◽  
Primary Data ◽  
Literature Study ◽  
Data Collection Methods ◽  
Primary Data Source ◽  
Library Research ◽  
Data Source ◽  
Collection Methods

<p><em>This study aims to: increase a deeper understanding of the value of tattwa education in Tutur Parakriya. This data is obtained using a method, and this method must also be precise so that the data obtained can be accurate and support the research results. This type of research is qualitative because it is a text research or library research whose primary data source is Tutur Parakriya which has been transcribed into text / text form. Literature study and interviews are used as data collection methods and then descriptive qualitative data processing is performed. As far as researchers know, no one has researched about this papyrus, so it is only based on text / text transcripts. This research uses the concept foundation to describe the problems to be discussed, and as a scalpel uses the theory of meaning and hermeneutic theory.</em><em> </em><em>The results of Tutur Parakriya's research contain the value of tattwa education, that is advice or advice to teach Hindus to be able to get the perfection of birth and mind.</em></p>

scholarly journals The Influence of Tax Education on Obeying Tax Liability: A Statistical Methods and Results

2020 ◽  
pp. 38-52
Author(s):  
Tizazu Toma Shamana ◽  
Woldeselassie Azige Alito
Keyword(s):  
Direct Cost ◽  
Income Tax ◽  
Tax Compliance ◽  
Value Added ◽  
Simple Random Sampling ◽  
Survey Study ◽  
Before And After ◽  
Tax Education ◽  
Business Income ◽  
Wolaita Sodo

Backgrounds: In Ethiopia, taxpayers are categorized as small, medium or large depending on their business turnover or levels of income. Irrespective of one's category, taxpayers in Ethiopia, particularly Wolaita Sodo town are required to comply with VAT, TOT, Income Tax, Withholding Taxes and Customs duties in equal measure. Taxpayers will readily accept any new system introduced if they have ample knowledge to understand the system. Thus, education programs organized by custom and duty authority or public education institutions are required to enhance taxpayers' ability to understand the importance of tax on country's economic development and to increase their confidence in fulfilling their responsibilities as taxpayers. By considering the above issues, the researcher interested to investigate the influence of tax education on tax compliance attitude of taxpayers by conducting an experiment on the taxpayer in Wolaita Sodo town. The general objective of the study was to investigate the influence of tax education on tax compliance in Wolaita Sodo town. Methods: The target population for the survey study was actual taxpayers who are subject for business income tax. Only unincorporated business taxpayers in Wolaiata Sodo town are used as participants in the survey study. The target total population is 11,278 business income taxpayers as of July 2017 which is categorized under A, B and C. Only 160 taxpayers were selected by using simple random sampling from Wolaiata Sodo town. Questions regarding employment income, business income, turn over tax, and excise and value-added taxes are asked. Respondents are also asked to state whether the direct cost of producing the income, such as the direct cost of manufacturing, purchasing and selling costs shall be deductible from gross income in calculating taxable business income. Before and after the experiment (tax education) respondents were asked to check whether they know basic taxation rules. And their marks scored for the 7 basic questions after and before tax education out of 50 marks are recorded. Results: Majority of the respondents after attending the tax course scored high value regarding the tax knowledge. There is a great difference between the tax compliance attitude of these respondents before and after attending the tax course. Before attending the tax course, majority of respondents showed the plan of not complying with tax laws. But after attending the tax course, the majority of the respondents proves the identification of taxable and non-taxable income types. Generally, it resulted that the tax knowledge of respondents is improved after attending the tax course.

scholarly journals Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Legal Compliance ◽  
The Government ◽  
Medium Enterprises ◽  
Compliance Constraints

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Veronica Junisa Lolong ◽  
David Paul Elia Saerang ◽  
Hence Wokas
Keyword(s):  
Service Quality ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Income Tax Law ◽  
The Government ◽  
Tax Deduction

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

scholarly journals THE POTENTIAL AND CHALLENGES IN THE CONSERVATION OF HAJJ HISTORY AND HERITAGE IN MALAYSIA

2019 ◽  
Vol 7 (4) ◽  
pp. 256-260
Author(s):  
Aiza Maslan ◽  
Norazlan Hadi Yaacob ◽  
Roshimah Shamsudin
Keyword(s):  
Data Collection ◽  
Tourism Industry ◽  
Primary Sources ◽  
Library Research ◽  
The Government

Purpose of the study: The study aims to identify the prospects and challenges in preservation of hajj history and heritage in Malaysia. Methodology: This paper reports the analysis of documents and data collection on hajj conducted through library research. Principal Findings and Novelty: The results of this study show that the principal challenges in preservation of hajj history and heritage in Malaysia are limited literature, difficulties in obtaining information pertaining to Hajj in pre-Malaysia days, poor documentation of the primary sources as well as individual narratives on hajj exercise and unrecorded stories and memories of individuals. This study shows that the history and heritage of Hajj are seen to have tremendous potential to assist in strengthening the tourism industry based on heritage in Malaysia. Applications of this study: Appropriate measures are to be taken by the government to prevent the loss of history and heritage of the Hajj operations in Malaysia. Efforts must also be made to document the memories of different parties who were directly involved in the Hajj exercises for future widespread.

scholarly journals Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions

2018 ◽  
Vol 7 (3.25) ◽  
pp. 114
Author(s):  
Thesa Adi Purwanto ◽  
. .
Keyword(s):  
Islamic Law ◽  
Value Added ◽  
Secondary Data ◽  
Islamic Finance ◽  
Tax Law ◽  
Islamic Banking ◽  
Value Added Tax ◽  
Literature Study ◽  
The Subject ◽  
The Government

Islamic banking in their activity base on Islamic principles that is agreement regulation on Islamic Law between Bank and others to saving and or financing an activity or business which suit Islamic role. There are several forms of financing, such as financing on sharing profit principle (mudharabah), financing on participation principle (musyarakah), transaction goods principle which get profit (murabaha), financing capital goods on rent principle without choice (ijarah), or with transfer authority over the rent goods from bank to others (ijarah wa iqtina). Furthermore, development of Islamic banking either in Indonesia or Malaysia must be followed with new law and regulation from their government, especially for rules on taxation over transaction on Islamic banking. This is critical because there are different interpretation and argumentation between practitioners of Islamic banking and the government about the subject of Value Added Tax on murabaha transaction. This research used a qualitative approach, using literature study, which emphasizes books as an object and field study with collecting data by interviewing and also using secondary data. As a result, both Indonesia and Malaysia has undergone essential steps to provide Islamic finance with appropriate banking and tax regulations that have succeeded in supporting the Islamic financial system.  

scholarly journals Partai Politik: Tinjauan Strategi Dalam Meraih Dukungan Massa

2020 ◽  
Vol 8 (2) ◽  
pp. 89
Author(s):  
Syahrul Ibad ◽  
Musdalifah Musdalifah
Keyword(s):  
Data Collection ◽  
Political Parties ◽  
Political Party ◽  
Research Method ◽  
Literature Study ◽  
Work Program ◽  
Library Research ◽  
Materials Research ◽  
The Masses ◽  
Collection Methods

This study discusses political parties reviewing strategies in gaining mass support, the strategy carried out by political parties is to achieve predetermined goals which in this case are referred to as the vision and mission of political parties using techniques, tricks, methods and implementation of tasks by utilizing party structure, so that the work program is in accordance with the wishes of the community. Meanwhile, to uncover the strategy of political parties in gaining mass support, a library research method or approach is used. Literature study or literature can be interpreted as a series of activities related to library data collection methods, reading and recording and processing research materials. Research results show that strategy of political parties in gaining the support of the masses is always trying to fix the party from the party's internal and external parties, so that the party can provide a better change for the community through political party programs and through power struggles in general elections.Penelitian ini membahas tentang partai politik tinjauan strategi dalam meraih dukungan massa, strategi yang dilakukan partai politik ialah untuk mencapai tujuan yang sudah ditentukan sebelumnya yang dalam hal ini disebut sebagai dengan visi dan misi partai politik dengan menggunakan teknik, trik, cara maupun pelaksanaan tugas dengan memamfaatkan struktur partai, sehingga program kerja sesuai dengan keinginan masyarakat. Sedangkan untuk mengungkap strategi partai politik dalam meraih dukungan massa digunakan metode atau pendekatan kepustakaan, Studi pustaka atau kepustakaan dapat diartikan sebagai serangkaian kegiatan yang berkenaan dengan metode pengumpulan data pustaka, membaca dan mencatat serta mengolah bahan penelitian. Hasil Penelitian menunjukkan bahwa strategi partai politik dalam meraih dukungan massa adalah selalu berusaha membenahi partai dari internal partai maupun ekternal partai, sehingga partai bisa memberikan perubahan yang lebih baik bagi masyarakat melalui program partai politik maupun melalui perebutan kekuasaan dalam pemilihan umum.

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