Government Regulation 46/2013 as Income Tax Income Facility

Yefni, Yefni; Gunawan, Muhammad Habib; Nurulita, Suci

doi:10.18202/jamal.2017.12.7076

Cited by 3 publications

(3 citation statements)

References 16 publications

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“…Lebih jauh, pengenaan iuran wajib ini dilaksanakan berdasarkan pada seperangkat undangundang sehingga dapat dipaksakan. Pendapatan negara dari pajak adalah salah satu kontributor terbesar bagi keuangan negara (Yefni et al, 2017). Sebagaimana disampaikan dalam Buku Informasi APBN 2019, pendapatan nasional Indonesia dari sektor perpajakan adalah yang unsur pendapatan paling dominan.…”

Section: Pendahuluanunclassified

Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?

Sari

Maradona

2020

E-Jurnal Akuntansi

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To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from the SMEs sector have, unexpectedly, decreased. The purpose of this study is to investigate the reasons for the lack of compliance by SME taxpayers, using the theory of planned behaviour as a theoretical framework. This study employed an exploratory design using a qualitative approach, in which the service areas of the Singaraja tax office served as the research setting. The results of this study show that the primary determinant of SME taxpayers’ compliance in paying income tax is the taxpayers’ consciousness concerning the importance of tax revenues for the country’s financial wellbeing. This finding provides significant implications for the Indonesian tax authority concerning their mission to increase the compliance level of SMEs taxpayers in fulfilling their tax obligations. Keywords: Taxpayer Compliance; SME; PP Number 23 Of 2018; Taxpayer Awareness; Theory Of Planned Behaviour.

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Section: Pendahuluanunclassified

Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?

Sari

Maradona

2020

E-Jurnal Akuntansi

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“…By paying taxes, on the one hand, citizens will contribute to the development of the country, but on the other hand, the government must use the income from these taxes with full responsibility in fulfilling and providing public services for its citizens (Fagariba, 2016). Taxes make a large contribution to income and are the main pillar of state revenue, therefore the contribution of taxes to a country is very potential (Tene et al, 2017); (Yefni et al, 2017). The large role of taxes as state revenue means that the government uses all efforts to optimize national income from tax payments by the public.…”

Section: Introductionmentioning

confidence: 99%

Understanding Tax Non Compliance Behavior of SMEs

Prajawati

2023

IJSSHR

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This research combines a religious perspective in the tax non-compliance model. This research tries to provide a model that includes a religiosity perspective as a model for tax non-compliance. This research will examine the phenomenon of SME tax non-compliance in Batu City by integrating new variables, from social and economic approaches, namely geopolitical differences, tax service quality, public governance quality and system structure, tax system rate, penalty and religiosity. This research provides a model that includes a religiosity perspective as a model for SME tax non-compliance. This research is quantitative (positivist) research. The object of this research is SMEs in Batu City. The population in this study consists of SMEs in Batu City which are spread across the food and beverage business sector under the guidance of the Batu City Cooperatives and SMEs Service, totaling 175 businesses. The research results show several findings. The relationship between religiosity and tax non-compliance shows that the higher the level of religiosity, the lower the level of tax non-compliance compared to people with low levels of religiosity. The relationship between geopolitics and tax non-compliance provides an interpretation that tax non-compliance exists when there is a geopolitical gap. The worse the geopolitical conditions, the higher the level of taxpayer non-compliance. The relationship between the quality of tax services and tax non-compliance shows that tax non-compliance behavior decreases when the quality of tax services is higher. The relationship between the quality of public governance and tax impropriety decreases when the quality of public governance increases. Tax non-compliance behavior increases when tax rates are increased. Meanwhile, the relationship between penalties and tax non-compliance behavior shows that tax non-compliance behavior decreases when penalties increase.

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“…Pengujian ini bertujuan untuk mengiden tifikasi akankah masing-masing variabel besaran laba, besaran utang, dan total aset akan memengaruhi secara simultan terha dap variabel keikutsertaan program amnesti pajak. Apabila nilai yang terdapat pada uji Wald lebih besar daripada nilai Chi-Square, nilai signifikasi lebih kecil dari 0,05 (α) artin ya variabel besaran laba, besaran utang dan total aset memengaruhi secara parsial ter hadap keikutsertaan program amnesti pajak (Yefni, Gunawan, & Nurulita, 2017).…”

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Keikutsertaan Amnesti pajak Ditinjau dari Laporan Keuangan Koperasi Syariah

Arifin

Sayekti

Wardayati

2018

jamal

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Keikutsertaan Amnesti pajak Ditinjau dari Laporan Keuang an Koperasi Syariah. Penelitian ini bermaksud membuktikan apakah besaran laba, utang, dan total aset memengaruhi keikutsertaan amnesti pajak. Penelitian ini dilakukan pada 144 wajib pajak koperasi syariah secara simultan dan parsial menggunakan teknik regresi logistik. Peneli tian ini menemukan bahwa lembaga koperasi dengan memiliki total aset yang besar lebih mempunyai peluang yang besar dalam keikutsertaan program amnesti pajak. Lembaga tersebut dianggap memiliki kepenting an dan kepatuhan yang besar pula terhadap negaranya. Oleh karena itu, koperasi syariah seharusnya melaporkan laba, utang, total aset sesuai kenyataanya supaya terhindar dari sanksi pajak.

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Government Regulation 46/2013 as Income Tax Income Facility

Cited by 3 publications

References 16 publications

Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?

Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?

Understanding Tax Non Compliance Behavior of SMEs

Keikutsertaan Amnesti pajak Ditinjau dari Laporan Keuangan Koperasi Syariah

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