Pembaharuan Sanksi Pajak Sebagai Upaya Mengoptimalkan Penerimaan Negara

Cahyadini, Amelia; Atmaja, Budi Arta; Margana, Indra Oka

doi:10.25123/vej.2776

Cited by 2 publications

(2 citation statements)

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“…Hal ini dilakukan sebagai langkah preventif untuk memastikan bahwa peraturan perpajakan tidak dilanggar dan disebut sanksi perpajakan (Diatmika, 2013). Sanksi tersebut dibagi menjadi sanksi administratif berupa pembayaran kerugian negara dan sanksi pidana dengan penjatuhan hukuman kepada wajib pajak yang tidak patuh (Cahyadini et al, 2017).…”

Section: Sanksi Pajakunclassified

Analisis Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Penghasilan

Apriliawati

Muhammad

2021

j. inf. perpajak. akunt. keuang. n.a.

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<em><span lang="IN">The effect of changes in tax rates on income taxpayer compliance is addressed in this research. The analysis used the quantitative comparative approach and the population is the tax offices (KPP) within the scope of the Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Jabar 1. The data collected using purposive sampling are secondary in the form of tax revenue reports and taxpayer compliance, which is 18 months each, before and after the regulation implemented. Descriptive statistics, normality test as well as Wilcoxon signed rank test are used to the data analysis techniques used. The renewal is the reduction to 0.5 percent of the final income tax rate that is the purpose of Law No. 23 of 2018 enactment. The finding reveals that the changes in tax rates have a significant effect on taxpayer compliance. This outcome is expected to be a consideration in future policymaking related to the tax rate.</span></em>

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Section: Sanksi Pajakunclassified

Analisis Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Penghasilan

Apriliawati

Muhammad

2021

j. inf. perpajak. akunt. keuang. n.a.

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“…This government effort began in 1984, through the first tax reform by transforming the official tax collection system into a self-assessment system. The tax authority still has room in the self-assessment system through the supervisory function (Cahyadini et al, 2017;Ningrum & Ispiyarso, 2016;Rahayu, 2017;Siamena et al, 2017). This function allows the authority to conduct optimal oversight and law enforcement if taxpayers deviate from taxation obligations.…”

Section: Introductionmentioning

confidence: 99%

Tax Sanctions from the Authority Perspective

Sumuan

Fidiana

2020

Jurnal Ilmiah Akuntansi dan Bisnis

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Tax sanctions are imposed by national and local tax authorities to provide a deterrent effect and encourage taxpayer compliance. This research aims to investigate the application of tax sanctions from the perspective of tax authorities. This is a qualitative research that recruited three informants from the tax authorities in the Surabaya Sawahan Tax Office. In-depth interviews comprised the data collection technique used in this research. Data analysis involved data reduction, data presentation and conclusion, and verification. Results showed that the tax sanctions in the Surabaya Sawahan Tax Office have been implemented in accordance with the legal procedures and regulations. Administrative sanctions can be applied through the issuance of tax collection letters conducted through prior research, and criminal sanctions can be imposed by the tax authorities as a last resort. Keywords: Tax sanctions; tax authorities; gijzeling; tax compliance

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Pembaharuan Sanksi Pajak Sebagai Upaya Mengoptimalkan Penerimaan Negara

Cited by 2 publications

References 0 publications

Analisis Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Penghasilan

Analisis Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Penghasilan

Tax Sanctions from the Authority Perspective

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