Apakah Yang Memengaruhi Kesadaran Mahasiswa Atas Pajak?

The objective of study is to analyze affect of tax education, tax training and tax assessment on student awareness of tax. The research sample are 101 respondents who were active students in the Tax Center with accidental sampling techniques in several universities in Jakarta area. Multiple regression was used to test hypothesis to analyze affect of factors that student awereness of tax. The result of this study shows that there has no a positive and not significant effect on tax education, but there has a positive and significant effect on tax training and tax assesment on student awareness of tax.

How to Apply for a Greenbelt Agricultural Tax Assessment

This publication is for current or potential farm operators who are interested in knowing more about how the Florida Greenbelt Law affects farm operations’ property taxes and how farm operations can apply to receive an agricultural tax assessment. Written by Raychel Thomas, Jana Caracciolo, and Catherine Campbell, and published by the UF/IFAS Department of Family, Youth and Community Sciences, July 2021.

18. The corporation tax system

This chapter deals with the corporation tax system, which determines the tax liability of companies. It discusses the calculation of profits; tax assessment; relief for trade losses; and taxation of close companies.

Value Added Tax on Cross-Border Digital Supplies: The Kenyan Approach under the Finance Act 2019

Advancements in the global digital economy have resulted in high levels of profitability for enterprises operating within it. The digital economy is particularly challenging for tax authorities the world over, as it is characterised by an unparalleled reliance on intangible assets and a difficulty in determining the jurisdiction in which value creation occurs. It is against this backdrop that Kenya enacted the Finance Act 2019, that had amongst its objectives, the effective taxation on the consumption of cross-border digital supplies. The amendments are largely targeted at the taxation of imported digital supplies from foreign jurisdictions to final consumers in Kenya. They place the responsibility of tax assessment and remittance to the consumer of the service. This move presents a critical departure from the previous regime where the responsibility of Value Added Tax (VAT) assessment and remittance fell on the firms supplying the service squarely. This paper critically assesses the practical efficacy and inherent weaknesses arising from the potential implementation of the proposed amendments under the VAT Act and provides recommendations on the way forward.

Perlakuan Akuntansi Pajak Pertambahan Nilai pada PT. Tiran Makassar

This research aims to determine the suitability of value-added tax accounting actors at PT. Tiran Makassar with accounting treatment according to the VAT Law Number 42 of 2009, this type of research uses quantitative and qualitative data using comparative hypothesis and descriptive methods. Sources of data in this study are primary data consisting of interviews with PT. Tiran Makassar and secondary data in the form of documents from the company, namely, purchasing and sales data, profile, history, and company structure. This study focuses on value-added tax which focuses on purchasing and sales data of PT. Tiran Makassar, The results showed that the comparison of value-added tax accounting treatment at PT. Tiran Makassar and according to the Taxation Law Number 42 of 2009 concerning VAT have not complied with the applicable laws and regulations, where PT. Tiran Makassar in the acquisition of taxable goods (BKP) or taxable services (JKP) whose input tax is collected by the issuance of tax assessments. PT. Tiran Makassar only pays value-added tax (VAT) payable on the acquisition or utilization of taxable goods or taxable services after the issuance of a tax assessment.

Urgensi Regulasi Eksekusi Pidana Denda di Bidang Perpajakan Pasca Undang-Undang Cipta Kerja

Job Creation Law has removed Article 13 paragraph (5) and Article 15 paragraph (4) of General Provision and Tax Procedures (KUP) Law. The absence of these articles may result in state financial loss recovery in taxation cannot be recovered. This research will identify how the regulation on the execution of tax fines related to the recovery of state financial loss before Job Creation Law was enacted and the consequences of Job Creation Law implementation on state financial losses recovery caused by tax crime. By applying the normative legal method, this research will propose the solution to the problem. The findings indicate that the KUP Law does not specifically regulate the execution of fines, so that there is a possibility that the fines will not be paid. However, based on Article 13 paragraph (5) and Article 15 paragraph (4) of the KUP Law, the state financial loss recovery can be imposed through tax assessment after court decision has permanent legal force. The elimination of these articles by Job Creation Law has the risk that the state financial losses cannot be recovered. Therefore, regulation in tax criminal fines execution is urgently required so that state financial losses can be recovered.

A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System

In a developing economy like India taxation is a main source of public finance. Indian taxation system always suffered from problems such as tax evasion, inefficient administration etc. Administration of taxation always needs such a system which will be less in error and prompt in decision making. Indian taxation system is suffering from lack of manpower to perform tedious tasks such as data entry, scrutiny of return, tax audit etc. To manage the changing tax landscape alongside use of analytics recently Indian government announced the use of Artificial Intelligence/Machine Learning in tax assessment system. Artificial Intelligence or known as AI is a relatively new phenomenon in tax. Recently the government of India announced to use faceless tax assessment system empowered by AI/ML. In the Present paper we attempt to find out the role of AI/ML in Indian taxation system and on the basis of factors such as tax knowledge, tax education, legal sanction, complexity of tax system, relationship with tax authority, perceived fairness of the tax system, ethics and attitudes towards tax compliance, awareness of offences and penalties, tax education, possibility of being audited etc. we want to know about the perception of taxpayers towards adoption of Artificial Intelligence based tax system.

Professional Practices in Fixed Assets Valuation and Assessor Education in North America: Suggestions for Japan

This paper examined and compared the situation of and problems with professional practices in fixed assets valuation and assessor education between North America (the United States and Canada) and Japan. Because professional practice in tax assessment takes place within individual municipalities in North America, the opportunities for external experts to participate in the practice are limited. Moreover, external institutions and universities that provide professional education educated the assessors who were in charge of these professional practices. As a result, the costs of professional practices in tax assessment and assessor education and training have been kept low. In Japan, there has been no foundation through which to foster experts within individual municipalities, so much professional practice is outsourced; consequently, this practice has become ineffective and unstable. Thus, Japan can refer to the North American system of providing complete professional tax assessment services within each municipality, as well as the fostering of experts through external organizations.