scholarly journals Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance Develop in Persons Who Are Not Tax Payers Yet?

2018 ◽  
Author(s):  
Fatih Saraçoğlu ◽  
Eren Çaşkurlu ◽  
Elif Pürsünlerli
Keyword(s):  
Tax Policy ◽  
Policy Design ◽  
Tax Compliance ◽  
Tax Payers

scholarly journals Tax (Un)Certainty: From Axiom of Taxation to Dimension of Tax Policy Design // (Ne)određenost poreza: od aksioma oporezivanja do dimenzije dizajna poreske politike

2018 ◽  
Vol 8 (8) ◽  
pp. 142
Author(s):  
Dinka Antić
Keyword(s):  
Tax Policy ◽  
Policy Design ◽  
Tax Compliance ◽  
Business Strategies ◽  
Tax Reforms ◽  
Financial Flows ◽  
Revenue Collection ◽  
Technical Principles ◽  
Tax Payers ◽  
Tax Uncertainty

Principle of tax certainty belongs to legal-technical principles of taxation. It requires that the tax paid by tax payers should be certain, not determined arbitrary. Application of principle of tax certainty is of great importance not only for tax administration because of predictable collection of revenues, but also for taxpayers due to minimising cash flow risks and realization of planned business activities. Classical financial theory considers principle of tax certainty as axiom that should not be explained additionally. However, its application in modern states is jeopardised, since tax systems have become more complex, not only in the sphere of legislation, but also in the field of implementation of tax laws. In the era of globalisation and expansion of cross-border business, taxpayers are facing with problem of tax compliance in more than one jurisdiction, and tax administrations with problem of determination of proper tax treatment. Tax uncertainty seriously affects liquidity, business and business strategies of taxpayers, and, at the macro level, investment, trade and revenue collection. Modern financial flows request a redefinition of principle of tax certainty and an achievement of the balance between tax certainty and desirable degree of tax uncertainty, which is needed for implementation of tax reforms and greater flexibility of tax policy, as strong instrument in the time of economic crisis.

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Analysis Tool ◽  
Self Assessment ◽  
Independent Variables ◽  
Tax Payers ◽  
Positive Effect

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak

Main Tax Policy Matters for Establishing Chile as a Regional Operative Investment Hub

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Hugo Hurtado ◽  
Jaime Del Valle
Keyword(s):  
Foreign Investment ◽  
Tax Policy ◽  
Policy Design ◽  
Oecd Countries ◽  
Policy Instrument ◽  
Holistic View ◽  
Regional Approach ◽  
Key Policy ◽  
Past Experiences ◽  
International Tax Policy

Unlike other OECD countries, Chile has not yet established a uniform tax policy toward foreign investment. Moreover, Chile had past experiences of unsuccessful legislation on specific exempted investment vehicles created with the purpose of establishing the country as a hub or platform for foreign investment. An effective international tax policy design requires taking a holistic view of the challenges and their corresponding solutions. As a country’s tax regime is a key policy instrument that may negatively or positively influence investment, Chilean tax policy is being oriented in this regard. This Article reviews the progress of those projects and current legislation, compares other OECD countries’ experiences in this matter, analyzing the main facts or elements to consider upon deciding the relevant tax policy, and finally proposes a tax regime that could make Chile more competitive when attracting foreign operative investment, focused on a more regional approach. Accordingly, this Article also intends to serve as guide or help to be considered by regulators on the hard road of designing tax standards. 

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 Review Reformasi Sistem Perpajakan di Norwegia: Suatu Pembelajaran bagi Reformasi Perpajakan Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 1-13
Author(s):  
Maria R.U.D. Tambunan
Keyword(s):  
Big Data ◽  
Welfare State ◽  
Critical Review ◽  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Profit Shifting ◽  
Productivity Improvement ◽  
The Government ◽  
Taxation System

ABSTRACTThis article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with high tax ratio. It is also a state which has succeed to realize welfare and income distribution without distort domestic economic stabilization. In this article, it is discussed how the Norwegian government fully aware of the role of tax reform as a mandatory task to reach the state objective by optimizing taxation as instrument of social welfare, productivity improvement and stimulus to realize friendly investment environment. Several tax reform agendas such as reduction of corporate income tax, prevention on profit shifting and until the optimization of the use of big data to support the tax reform. Indonesia on its tax reform agenda which has been commenced in 1983 has transformed significantly for many aspects such as administrative affairs and the way the government to implement the tax policy. These measures have aligned with global tax trend. However, several works remain such less optimize tax ratio during the last one decade.Keywords: tax reform, taxation system, tax administration, tax compliance, tax policy ABSTRAKArtikel ini merupakan critical review sekaligus sebagai sarana pembelajaran bagi sistem perpajakan di Indonesia atas reformasi sistem perpajakan yang dilakukan oleh pemerintah Norwegia sebagai salah satu dari kelompok negara welfare state yang oleh OECD dinilai berhasil memiliki tax ratio yang cukup tinggi sekaligus mampu menciptakan pemerataan penghasilan tanpa mendistorsi kegiatan ekonomi domestik.  Dalam artikel ini diuraikan bagaimana pemerintah Norwegia memahami sepenuhnya bahwa reformasi pajak merupakan suatu keniscayaan untuk mencapai tujuan negara yaitu menggunakan instrumen pajak sebagai instrumen pemerataan sosial, peningkatan produktivitas dan stimulus untuk mewujudkan lingkungan ekonomi yang ramah terhadap investasi. Beberapa agenda reformasi yang diulas seperti kebijakan penurunan tarif pajak penghasilan korporasi, pencegahan terjadinya profit shifting hingga pengoptimalan penggunaan teknologi dan big data dalam sistem perpajakan. Indonesia dalam perjalanan reformasi perpajakan sejak 1983 telah mengalami perubahan yang cukup signifikan baik dalam hal administrasi dan implementasi kebijakan pajak sesuai dengan tren reformasi perpajakan global. Namun, catatan penting dalam perjalanan reformasi perpajakan Indonesia adalah masih rendahnya tingkat kepatuhan dan masih rendahnya tax ratio Indonesia dalam kurun waktu satu decade terakhirKata kunci: reformasi perpajakan, sistem perpajakan, administrasi perpajakan, kepatuhan, kebijakan pajak.

scholarly journals Tax Payers’ Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana

2012 ◽  
Vol 1 (1) ◽  
pp. 113 ◽  
Author(s):  
Nugi Nkwe
Keyword(s):  
Tax Compliance ◽  
Descriptive Statistics ◽  
Statistical Tools ◽  
Compliance Behavior ◽  
Tax Systems ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Tax Payers ◽  
Compliance Behaviour

In the framework of this study, an attempt to identify the level of taxpayers’ attitudes and tax compliance behaviour towards tax systems, to identify factors which influence taxpayers’ attitudes, to establish relationship between attitudes and tax compliance behaviour and to recommend ways that may contribute to development of enhanced taxpayers’ attitudes and compliance behaviour among Small Medium Enterprises in Botswana. This research was a survey whose data is collected from two hundred taxpayers in Small Medium Enterprises. After the data was collected, it was analyzed using descriptive statistics then summarized and presented using statistical tools. From the findings, the conclusionis that taxpayer’ attitudes do affect their compliance behaviour and recommendations weremade to try andhelp these SMEs.

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