PERAN PETUGAS KOLEKTOR DESA DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB-P2) DI KABUPATEN SUBANG

This research is motivated by the level of taxpayer compliance in paying Land and Building Tax, the lack of coordination between village collector officers and the Regional Revenue Agency, and the low performance in collecting Land and Building Taxes. The method in this study uses qualitative research. Primary data sources are 10 people. Data collection techniques in this study using interviews, observation and documentation. The data analysis technique uses data reduction, data presentation and drawing conclusions or verification. Test the validity of the data in this study using prolonged observation of increased persistence and triangulation. The results obtained in this study, the role of village collector officers in improving taxpayer compliance in paying PBB taxes in Subang District, Jalancagak District and Subang District has been implemented but not maximized. Not maximized based on the obstacles that occur, both internal and external obstacles. Internal obstacles include the lack of awareness of taxpayers in paying land and building taxes, lack of understanding of land and building taxes, lack of understanding of the main duties and functions of village collector officers and the economic condition of taxpayers. Meanwhile, external constraints include, where the tax subject is not known to the officer, the contents of the data are not in accordance with the tax object owned, multiple tax returns (SPPT) and regional expansion. The strategic efforts carried out are by providing counseling or socialization, increasing the level of land and building tax services and providing sanctions so that the achievement of the target of land and building tax revenue can be achieved.

Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office

This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Tax sanctions are able to moderate the effect of taxation socialization on the reporting of the annual tax return of individual taxpayers at the Pratama Medan Barat Tax Office. However, it cannot moderate the effect of tax knowledge, tax supervision, taxpayer awareness and quality of tax services on the reporting of individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Keywords: tax knowledge, tax control, tax socialization, tax awareness, tax service quality, tax sanction, individual taxpayers' annual tax return reporting.

A NOVEL MACHINE LEARNING-BASED APPROACH FOR IDENTIFICATION OF UNREALISTIC TAX RETURNS BY EEG SIGNAL PROCESSING

For many years, the uncertainty of lie-detection systems has been one of the concerns of tax organizations. Clearly, the results of these systems must be generalized by a high value of accuracy to be acceptable by related systems to identify tax fraud. In this paper, a new method based on P300-based component has been proposed for detection of tax fraud. To this end, the test protocol is designed based on Odd-ball paradigm concealed information recognition. This test was done on 40 people and their brain signals were acquired. After prepossessing, the classic features are extracted from each single trial. After that, time–frequency (TF) transformation is applied on the sweeps and TF features are produced thereupon. Then, the best combinational feature vector is selected in order to improve classifier accuracy. Finally, guilty and innocent persons are classified by K-nearest neighbor (KNN) and multilayer perceptron (MLP) classifiers. We found that combination of time–frequency and classic features has better ability to achieve higher amount of accuracy to identify the unrealistic tax returns. The obtained results show that the proposed method can detect deception by the accuracy of 91% which is better than other previously reported methods. This study, for the first time, succeeded in presenting a novel method for identifying unrealistic tax returns through EEG signal processing, which has significantly improved the yield of this study compared to the previous literature.

Implementasi E-Government dalam Proses Pelaporan Surat Pemberitahuan Pajak Daerah di Kabupaten Badung

E-Government is an effort to develop electronic-based governance to improve the quality of public services effectively and efficiently, in accordance with Presidential Instruction No. 3 of 2003 concerning e-Government Development Policies and Strategies. Technological developments affect the management of tax administration both for government and taxpayer needs from manual to online systems, thereby saving time, work processes, and paper. By applying online taxes so that good governance is created. The formulation of the problem, namely: 1) How is the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? 2) What are the supporting factors and obstacles to the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? The theory used is the theory of public policy implementation model of Merilee S. Grindle and the theory of public policy implementation model of George C. Edwards III. The research approach used a qualitative descriptive. Data collection techniques using observation, interviews, and documentation. The technique of determining informants using purposive sampling. The data analysis technique is descriptive qualitative data analysis, including: data reduction, data display, and drawing conclusions and verification. The results of the research findings concluded that: 1) The implementation of e-Government in the process of reporting Local Tax Returns to the Badung Regency Government has been implemented by implementing an online local tax system through e-SPTPD. 2) The supporting factors for the implementation of e-Government in the process of reporting the Regional Tax Returns to the Badung Regency Government include: the commitment of the Badung Regency Government in public services through e-Government, resources (resources), socialization, internet networks, and taxpayer awareness . While the factors inhibiting the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government include: knowledge and awareness of taxpayers and the Covid-19 pandemic.

FORMAL TAX COMPLIANCE IN INDONESIA THROUGH ELECTRONIC TAX FILING: A CASE STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs)

The implementation of electronic tax filing provides convenience to taxpayers in reporting their annual tax returns. The adoption of this policy, especially for micro, small and medium enterprises, is illustrated through the number of MSME taxpayers who report Electronic Annual Tax Return to the number of MSMEs registered as taxpayers. Increases have not followed annual increases in the number of MSME taxpayers who report Annual Tax Return. We investigated the possible correlation between business size and formal tax compliance use: data from the Directorate General of Taxes at the province level in Indonesia for 2014 – 2018. We employed the aggregate business-level Micro, Small, and Medium electronic tax filing data combined with the Base Transceiver Station data at the provincial level. We found that micro and small-scale taxpayers e – filing rate has a positive and significant effect on formal tax compliance. Yet, both of them have a non-linear relationship to formal tax compliance. These results imply that size or business scale MSME taxpayers is associated with formal tax compliance, and greater benefits can be obtained in a province with a high microscale taxpayer's e – filing rate.

Penerapan Prepopulated Data Pajak Masukan Pada Aplikasi E-Faktur 3.0 Dan Kesesuaiannya Dengan Peraturan PPN

The purpose of this study is to analyze more deeply about the application of prepopulated data, especially for input Value Added Tax (VAT) on e-Faktur 3.0. The application of prepopulated data is analyzed in terms of rules and technical implementation. Such as the impact of its applicaction for taxpayers and tax authorities, conformity with VAT regulations, mechanisms of use, problems in use, and the impact in improving compliance with the delivery of VAT period tax returns seen through the timeliness of reporting. The result of the study indicate that the application of prepopulated data has an impact for taxpayers and the tax authorities to be more facilitated in carrying out VAT administration. Related to alignment with current VAT regulations, there is no need to change the rules because the nature of prepopulated data is only technical in helping reporting. The mechanism using prepopulated data consists of several steps that are easy to apply. Prepopulated data does not directly have an impact in improving the timeliness of reporting VAT period tax returns and the impact is only seen 6 months after application. Finally, the main problem of data is the process of synchronizing and updating data that is not / late to enter the prepopulated database. Tujuan dari penelitian ini adalah untuk menganalisis lebih dalam mengenai penerapan prepopulated data khususnya untuk pajak masukan pada e-Faktur 3.0. Penerapan prepopulated data dianalisis dari segi aturan dan teknis pelaksanaannya. Seperti dampak penerapannya bagi Wajib Pajak dan fiskus , kesesuaian dengan peraturan PPN, mekanisme penggunaan, masalah dalam penggunaan, dan dampak dalam meningkatkan kepatuhan penyampaian SPT Masa PPN yang dilihat melalui ketepatan waktu pelaporan. Hasil penelitian menunjukkan bahwa penerapan prepopulated data memberikan dampak bagi Wajib Pajak dan fiskus untuk lebih dimudahkan dalam menjalankan administrasi PPN. Terkait keselarasan dengan aturan PPN saat ini belum perlu dilakukan perubahan aturan karena sifat prepopulated data hanya bersifat teknis dalam membantu pelaporan. Mekanisme penggunaan prepopulated data terdiri dari beberapa langkah yang mudah untuk diaplikasikan. Prepopulated data tidak secara langsung memberi dampak dalam meningkatkan ketepatan waktu pelaporan SPT Masa PPN dan dampaknya baru terlihat 6 bulan pasca penerapan. Terakhir, permasalahan utama prepopulated data adalah proses sinkronisasi dan update data yang tidak / terlambat masuk pada database prepopulat.

The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy

We use a large administrative tax-returns panel dataset merged with a tax audit database to estimate the effect of real-world operational tax audits on subsequent tax behavior of a large sample of Italian self-employed taxpayers. Results from operational audits do not suffer from the fact that taxpayers are aware that they have been randomly selected for research purposes and, then, such audits are viewed as more of a signal about true audit rates by the taxpayer. Our empirical approach relies on fixed-effects difference-in-difference comparisons with an ex-ante matched sample of non-audited taxpayers. To address concerns about the endogenous selection into audit, we provide evidence for the common trends assumption. We find a positive and lasting effect of audits on subsequent reported income. However, in line with theoretical predictions, taxpayers do not increase tax compliance when the tax authority does not assess a positive additional income. Our results are robust to a variety of specifications and samples.

Tarif Pajak, Sunset Clause, Peredaran Bruto, Kemanfaatan NPWP dan Kepatuhan Wajib Pajak

MSME taxpayer compliance is still low, especially the compliance of taxpayers registered at the Tabanan Pratama Tax Service Office 2015-2020. This is reflected in the number of taxpayers who submit annual tax returns that are not proportional to the number of registered taxpayers. The purpose of this study was to examine the effect of tax rates, sunset clause, gross circulation, and the benefits of Taxpayer Identification Numbers (TIN) on MSME taxpayer compliance. The number of samples used was 100 using accidental sampling. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results showed that the tax rate, sunset clause, gross circulation, and TIN benefits had a positive effect on MSME taxpayer compliance. Keywords: Tax Rates; Sunset Clause; Gross Circulation; TIN Benefits; Taxpayer Compliance.