Pengaruh Kesadaran Wajib Pajak, Pelayanan Pegawai Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Jakarta Kebon Jeruk Dua Tahun 2016 – 2020

The purpose of this study was to determine the effect of taxpayer awareness on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Dua, Jakarta in 2016-2020, the effect of tax employee services on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Dua, Jakarta in 2016- 2020, the effect of tax sanctions on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Dua, Jakarta in 2016-2020, and the effect of taxpayer awareness, tax employee services, and tax sanctions simultaneously on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Two, Jakarta in 2016- 2020

Pengaruh Pengetahuan, Kesadaran, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan Kota Tangerang

Tax is one of the domestic revenues used for national development. However, domestic revenues from taxes are not yet optimal. Domestic revenue is not optimal because the level of taxpayer compliance in carrying out tax obligations is still low. This study aims to determine the effect of tax knowledge, taxpayer awareness and tax sanctions simultaneously and partially on the Compliance of Individual Taxpayers in the City of Tangerang. The population in this study are individual employee taxpayers residing in the city of Tangerang. This study used non-probability sampling with a total sample of 131 people. The research data were analyzed using descriptive statistics and multiple linear regression analysis. The results of this study indicate that knowledge of taxation, awareness of taxpayers and tax sanctions simultaneously influence the compliance of individual taxpayers of Tangerang City employees. Partially, tax knowledge and taxpayer awareness have a positive effect on individual employee taxpayer compliance, while tax sanctions do not affect employee individual taxpayer compliance

Faktor-faktor Yang Mempengaruhi Pengusaha Kecil Dan Mikro Mendaftar Menjadi Wajib Pajak Orang Pribadi

Tax has a siginicant role in achieving the Government budget. Therefore, the government expects the number of personal taxpayer who have already met the subjective and objective requirements will increase. The easiest approach to increase taxpayer is to encourage the employers to require all their employees to register themselves as taxpayer, otherwise the employees will be with held with higher tax rate. On the other side registration of individual who does not have employee status to be personal taxpayer is highly depend on his tax compliance. This research studies the factors of need,convenience, sanction and perception that affect registration compliance of individual. The primary data is obtained through questionnaires with Likert scale from retail traders or small businessmen at traditional market, Menteng Pulo, South Jakarta. Logistic regression is used in this study. The result proves that the need and convenience factors have significant effect on adherence individual to be personal taxpayer. While sanction and perception factors show the opposite. However, all factors simultaneously have significant effect on compliance to personal taxpayer

ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN (PPh) PASAL 21 PADA PT. UNTUNG BRAWIJAYA SEJAHTERA SAMARINDA

Tax Article 21At  PT.  Untung  Brawijaya  Sejahtera  Samarinda  (under  the  guidance  of     Mrs. Mardiana as supervisor I and Andi Indrawati as supervisor II).This study aims to analyze and find out the tax calculation of the employees of PT. Untung Brawijaya Sejahtera Samarinda is in accordance with the  provisions of Income  Tax Article 21  of Law Number  36 Year 2008  and Regulation  of  the Minister of Finance Number 101 / PMK.010 / 2016.The theory used in this research is tax accounting which focuses on income tax article 21 at PT. Untung Brawijaya Sejahtera Samarinda.The analytical tool used is comparative, which compares employee income tax and disclosures based on Income Tax Article 21 of Law Number 36 Year 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016.The results showed that the employee income tax with permanent employee status that has a Taxpayer Identification Number (NPWP) is in conformity and employee income tax with permanent employee status that does not have a Taxpayer Identification Number (NPWP) not in accordance with the provisions of Income Tax article 21 of the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016

ANALISIS FAKTOR KESADARAN MEMBAYAR PAJAK, PENGETAHUAN PERATURAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

This study aims to analyze the effect of awareness of paying taxes, knowledge of tax regulations, and the service of the tax authorities on individual taxpayer compliance. The sample used in this study are taxpayers who have NPWP and are registered at KPP Pratama Malang Utara. At the same time, the sample used in this research is purposive sampling. The sample for this study has the following criteria: a.) taxpayers registered at KPP Pratama Malang Utara. b.) individual tax with a single job as an employee. The results of this study indicate that the awareness of paying taxes and knowledge of tax regulations do not affect individual taxpayer compliance. In contrast, the tax service variable positively affects individual taxpayer compliance.Keywords: awareness of paying taxes, knowledge of tax regulations, tax service services, and individual taxpayer compliance

Dependent Care: Current Tax Benefits and Legislative Issues

CRS_January_2005_dependent_care.pdf: 450 downloads, before Oct. 1, 2020

The Affordable Care Act raises the stakes on worker classification; what does this mean for the Voluntary Classification Settlement Program

This research considers worker classification and the many implications an employer must consider when classifying a worker as employee or independent contractor. One implication relates to healthcare benefits and healthcare taxes. As such, this research will evaluate the new healthcare taxes and implications resulting from the Affordable Care Act. Furthermore, this research will relate and explain worker classification with regards to the Voluntary Classification Settlement Program. This is a program offered by the Internal Revenue Service allowing employers to prospectively classify workers as employees with tax relief for past misclassification. The healthcare implications from the Affordable Care Act have raised the stakes on worker classification. This research will confirm whether this will provide greater incentive for employers to classify workers as employees or independent contractors. This research considers worker classification and the many implications an employer must consider when classifying a worker as employee or independent contractor. One implication relates to healthcare benefits and healthcare taxes. As such, this research will evaluate the new healthcare taxes and implications resulting from the Affordable Care Act. Furthermore, this research will relate and explain worker classification with regards to the Voluntary Classification Settlement Program. This is a program offered by the Internal Revenue Service allowing employers to prospectively classify workers as employees with tax relief for past misclassification. The healthcare implications from the Affordable Care Act have raised the stakes on worker classification. This research will confirm whether this will provide greater incentive for employers to classify workers as employees or independent contractors