Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Pemungutan Pajak terhadap Penerimaan Pajak Penghasilan Badan

ABSTRACT Taxes play a crucial role in the life of the state, especially in the implementation of state’s development because taxes are the main source of state income. For this reason, the realization of the tax revenue target must be achieved. Therefore, a study to identify factors which can influence tax revenue is important to conduct. This study aims to examine the effect of three factors (taxpayer’s compliance, tax audit and tax collection) toward corporate income tax revenue. This study uses secondary data obtained from Tax Office Jakarta Sawah Besar Satu with a time span of 2015-2019. This research is conducted by using a multiple linear regression analysis model. The result of this study reveals that taxpayer’s compliance and tax collection have a significant and positive effect on corporate income tax revenue, while tax audits have no significant effect on corporate income tax revenue at Tax Office Jakarta Sawah Besar Satu. ABSTRAK Pajak memegang peranan penting dalam kehidupan bernegara terutama dalam pelaksanaan pembangunan negara karena pajak merupakan sumber utama pendapatan. Untuk itu, realisasi target pendapatan pajak harus dapat tercapai. Oleh karena itu, penelitian untuk mengidentifikasi faktor-faktor yang dapat mempengaruhi pendapatan pajak penting untuk dilakukan. Penelitian ini bertujuan untuk menguji pengaruh tiga faktor (kepatuhan wajib pajak, pemeriksaan pajak dan pemungutan pajak) terhadap pendapatan pajak penghasilan badan. Penelitian ini menggunakan data sekunder yang diperoleh dari Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu dengan rentang waktu 2015-2019. Penelitian ini dilakukan dengan menggunakan model analisis regresi linier berganda. Hasil penelitian ini mengungkapkan bahwa kepatuhan wajib pajak dan penagihan pajak berpengaruh signifikan dan positif terhadap pendapatan pajak penghasilan badan, sedangkan pemeriksaan pajak tidak berpengaruh signifikan terhadap pendapatan pajak penghasilan badan pada Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu

The Economic Consequences of Decriminalizing Sex Work in Washington, DC—A Conceptual Model

(1) Under repressive policies, sex workers are at disproportionate risk for violence and sexually transmitted infections. The decriminalization of sex work provides increased social and health benefits to both sex workers and society. This is the first research that complements human rights-based messages with a quantifiable economic impact of such a law and a model for future calculations. (2) This research assesses the potential economic consequences of decriminalizing sex work in the District of Columbia (DC) in three areas: (A) income tax revenue, (B) criminal justice system savings, and (C) health sector savings (due to averted cases of violence, HIV, gonorrhea, and herpes). (3) An economic model is developed and utilized based on data from a literature search and agency records. (4) Decriminalizing sex work in DC will generate USD5348.68 per sex worker and USD2.53 per client annually, plus USD20,118.48 in criminal justice system savings a year. Per sex worker, USD5058.08 will be gained from income tax revenue, and USD290.60 will be generated through health sector savings (USD274.65, 0.02, 15.64, and 0.29 from averted cases of violence, HIV, gonorrhea, and herpes, respectively). Per client, decriminalization will generate USD0.05, 2.32, and 0.16 from averted cases of HIV, gonorrhea, and herpes, respectively, or USD8462.35 annually, after considering the total number of clients. Estimates are reported in 2020 USD. (5) The potential economic impact of decriminalizing sex work is widespread. The presented model, in conjunction with a rights-based foundation, should urgently be used by advocates, sex workers, decision makers, and other researchers.

Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility

Purpose This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach The study has used an unbalanced panel data set of 129 countries over the period 1981–2016 and the two-step system generalized methods of moment approach to perform the empirical analysis. Findings The main findings are that FDI volatility enhances the volatility of corporate income tax revenue in less advanced economies, but reduces it in relatively advanced countries. The positive corporate income tax revenue volatility effect of FDI inflows is far higher in non-tax haven countries than in tax haven countries. Additionally, FDI volatility exerts a higher positive effect on corporate income tax revenue volatility as countries experience greater dependence on natural resources. Finally, the positive effect of FDI volatility on corporate income tax revenue volatility is further amplified by higher FDI volatility. Research limitations/implications One important limitation of the present analysis is the use of aggregate FDI inflows because of the lack of data over a long period on greenfield FDI inflows and cross-border mergers and acquisitions FDI inflows. Therefore, an avenue for future research could be to explore separately the effect of the volatility greenfield FDI inflows and the volatility of cross-border mergers and acquisitions FDI inflows on the volatility of corporate income tax revenue, when long-time series data (covering many countries) would be available. Practical implications These outcomes particularly shed light on the role of FDI volatility on the volatility of corporate income tax revenue, particularly in countries that are highly dependent on natural resources. Foreign capital flows, notably FDI flows, play an essential role for countries’ economic development through, inter alia, technology transfer, jobs creation and economic growth. Policymakers should aim to attract FDI, while also reducing their volatility, by designing and implementing policies and measures (such as those in favor of business environment improvement, property rights enforcement and political stability) that would assure foreign investors of the continuous high returns of their investments. Originality/value To the best of the author’s knowledge, this is the first time this topic is being addressed empirically in the literature.

PENGARUH PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR

The purpose of this study is to determine the influence of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance at Kantor Pelayanan Pajak Pratama Argamakmur. PTKP is a certain amount of income that is not taxable which can reduce the amount of personal income tax revenue. The method used in this research is to use data collection method of documentation and analysis method used is descriptive quantitative. The analysis in this study uses a simple linear regression formula and coefficient of determination with the help of SPSS application. And to prove the effect of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance then used hypothesis test (t test).The results of the simple linear regression data data of Y = 9461924484.969 - 1054.200 (X) and data analysis using the determination coefficient is 0.106 with the contribution of the variable non-taxable income (X) to the receipt of personal income tax is 10.6%, while the rest is influenced by other variables not examined in this study. From the results of the data processing, the value of t-count is -2,010 and the value of t-table is 1.305. if the two values are compared, then the t count is -2.010 ≤ t table 1.305 which means that the Non-Taxable Income has a significant negative effect on the Personal Income Tax Revenue.

Is There an Institutional Trap in MICs?

As countries progress, they require more complex institutions; however, economic and institutional processes frequently do not evolve at the same pace, as institutions are subject to greater inertia. This problem is particularly relevant in middle-income countries (MICs), as these countries experience episodes of intense economic growth. Therefore, the absence of institutional change can be a cause of a middle-income trap (MIT). The chapter discusses the criteria that define institutional quality, and examines the various ways in which institutional change occurs. Empirical exploration reveals the existence of two anomalous behaviors in middle-income regions: excessive institutional fluidity in Latin America and, in contrast, an excessive institutional stickiness in MENA. Based on prior works, the author explores the macro determinants of institutional quality. His results suggest that per capita income, tax revenue, redistribution (rather than mere inequality), education, and international openness all appear to be strong determinants of institutional quality.

PENGARUH JUMLAH WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA TAMBORA

Directorate General of Taxation difficulties to achieve the target of tax revenue. A number of attempts were made. Through extra efforts, DJP will explore the potential tax revenue. According to Darmin Nasution, to raise the tax rate, the only way is with intensification and extensification. Factors that represent extensification and intensification are the number of taxpayers, number of tax inspection and taxpayer compliance level.The research aimed to find out whether the revenue of income tax at Tambora Tax Office Service influenced by the number of Corporation Taxpayers, number of tax inspection, and Taxpayer compliance level. The number of Corporation Taxpayers is measured by the number of effective corporation taxpayers. The number of tax inspection is measured by the number of legal products published. The Taxpayer Compliance level is measured from the ratio of the number of Corporation Monthly Tax Return act 25 reported on time with the number of effective corporation taxpayer. The Income Tax revenue is the total revenue of corporation income tax act 25.This study used multiple linier regression with quantitative data that obtained from Tambora Tax Service Office for the period of Januari 2010 untill Juni 2013. This research states that the number of Corporation Taxpayers, Taxpayer compliance level has an influence on the income tax revenue at Tambora Tax Office Service. While the number of tax inspection does not have an influence on the income tax revenue at Tambora Tax Office Service.

Contribution of Income Tax to GDP in Nepal

This research paper examines the contribution of income tax in revenue generation in Nepal after 2068 to 2073 B.S. The focus of the article is in the area of tax revenue collection. The results obtained from secondary data and information collected from reports, articles and journals. It is based on descriptive research design with the estimate of income tax to revenue generation. This suggests that the ratio of income tax on GDP is increasing every year since study period. Such a study is important in order to estimate contribution of income tax to GDP. The findings help to solve the problems of Income Tax System of Nepal. The main conclusion drawn from this study is the contribution income tax revenue is not sufficient to generate funds of tax revenues. This article recommends that the researchers, government and policy makers who want to know the contribution of income tax revenue to GDP in Nepal.

Pengaruh Inflasi, Penagihan Pajak dan Penyuluhan Pajak terhadap Penerimaan Pajak Penghasilan

This study aims to examine the effect of inflation, tax collection, and tax education on income tax revenue. This study uses report data documented from the Tampan subdistrict tax office in Pekanbaru and the Central Statistics Agency of Pekanbaru in the form of inflation data, billing activities, and tax counseling for 3 years (January 2017 - December 2019). Data were analyzed using Multiple Regression analysis. The results showed that inflation and tax counseling variables significantly influence income tax revenue. On the other hand, the tax collection variable has no significant effect on income tax revenue. This finding underlines the collection of income tax does not have a significant effect on income tax revenue is due to tax collection carried out on all people who have tax arrears. As a contribution that in the issuance of Tax Collection Letter (STP), the tax authorities can focus the issuance of STP to taxpayers who have large amounts of arrears, so that income tax revenue can increase faster. because more and more STPs issued to prove that tax collection activities may not be able to run effectively.

Optimization of Income Tax at North Karawang North KPP

This study aims to determine how the optimization of income tax revenue carried out by KPP Pratama Karawang Utara, Karawang Regency. To answer this problem, researchers used a descriptive qualitative approach. The object of this research is North Karawang Pratama KPP Regency. The data of this study were obtained from secondary data and interviews conducted at North Karawang North KPP employees. The results of this study indicate that the implementation of the optimization of income tax receipts at North Karawang North Tax Office is not optimal, because there are still obstacles in its implementation. Keyword: income tax, North Karawang North Tax Office