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1
Wójcik, Monika. "Zagadnienie nierówności społecznej w "De Gubernatione Dei" Salwiana z Marsylii : aspekty prawne." Prawo Kanoniczne 54, no. 1-2 (June 10, 2011): 339–55. http://dx.doi.org/10.21697/pk.2011.54.1-2.14.
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Salvian both recognized and censured social inequality, however, without transposing his critical attitude onto the relationship between freemen and slaves. For Salvian, this relationship was a point of reference, though indirect, to the relationship between man and God. Salvian considered the characteristics commonly attributed to slaves against the backdrop of Christian duties before God. When it comes to the situation of slaves, some Salvian’s opinions on the lord’s ius vitaenecisque are in conflict with the existing law, as, for instance, some provisions safeguarding slaves against owners’ abuse or lawlessness. Yet, such provisions might not have been fully observed in practice. Salvian recognizes some undeniable Roman flaws when examining the issue of exploitation of the poor by the rich. The main Salvian’s objections relate to both excessive financial burden laid on citizens by the state, as well as to the wealthy shifting the tax encumbrance to the needy. State legislation took some measures to remedy this situation, but, as follows from Salvian’s account, these regulations remained a dead letter. Salvian repeatedly touches on the problem of the ineffective state apparatus. In Salvian’s opinion, in the aftermath of the unjust state financial system, many Roman citizens fled to become the subjects of the barbarian rule. Salvian attributed ill intentions and oppression of the poor to the councillors; it was largely due to their tax collection powers. As follows from Salvian’s account, the councillors’ assumption of the function of tax collectors was to the significant detriment of social relations in cities. The author briefly reviews their role with the maxim: quot curiales, tot tyranni. Not infrequently, Salvian’s considerations seem rather selective, particularly with respect to the socio-political situation. In his opinion, the Roman Empire of the 5th century faced a dramatic economic slump, first, due to the barbarian invasions, and second, due to the poor administration.
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Park, Hyung Rae, and Xiaoman Hu. "A Study on the Collection of Additional Tax by the Customs Law and Tax Law." Journal of Korea Research Association of International Commerce 20, no. 4 (August 31, 2020): 65–80. http://dx.doi.org/10.29331/jkraic.2020.8.20.4.65.
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HENSZEY, BENJAMIN N. "USE TAX COLLECTION: PAST, PRESENT AND FURTURE." American Business Law Journal 25, no. 4 (December 1987): 635–51. http://dx.doi.org/10.1111/j.1744-1714.1987.tb01501.x.
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Suastika, I. Nengah. "Tata Cara Pemungutan Pajak dalam Perpektif Hukum Pajak." Jurnal Komunikasi Hukum (JKH) 7, no. 1 (February 2, 2021): 326. http://dx.doi.org/10.23887/jkh.v7i1.31686.
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This study aims to analyze the tax collection system, tax collection principles and tax collection system from a tax law perspective. This study is a normative juridical study to examine existing legal norms which are derived from statutory regulations. The data collection technique was carried out by means of literature study with the literature study guideline instrument that was developed independently. The data analysis technique is carried out descriptively, which begins with collecting data, reducing data, presenting data and drawing conclusions. The results of the analysis show that the tax collection system can be divided into three, namely the real system, the fictitious system and the mixed system. The principle of tax collection consists of the principle of domicile, the principle of source and the principle of nationality. The tax collection system consists of an official assessment system, a semi self-assessment system, a full self-assessment system and a withholding system. Based on the Indonesian tax law, the tax collection system uses the real system. Meanwhile, the principle of tax collection uses the principle of domicile, the principle of source and the principle of nationality. The tax collection system uses a self-assessment system where the taxpayer fills in according to statutory provisions.
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Andrlík, Břetislav. "Collection of road tax in the years form 1993–2011 in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 273–82. http://dx.doi.org/10.11118/actaun201361020273.
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The article deals with the position of road tax in the tax system of the Czech Republic. It focuses on the analysis of road tax collection in the years 1993–2011 and the determination of reasons for change in the collection amount in the individual monitored years, especially in connection to amendment of the basic law, which is law No. 16/1993, Road Tax Code. Within the frame of the analysis not only the absolute collection of road tax is quantified and discussed, but also basic statistic indicators are calculated, e.g. growth rate or absolute increase of road tax collection. Part of the paper deals with the road tax yield. The paper judges the success rate of the tax administrator in collecting the same amount of financial means which was ordered by the tax administrator for the particular tax period. In the next part the share of road tax collection on the whole tax collection in the Czech Republic is measured and discussed on the determined time axis.
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Hamja, Hamja. "DAMPAK PUNGUTAN PAJAK DILIHAT DARI SEGI HUKUM, EKONOMI DAN SOSIOLOGI." Yustitia 4, no. 1 (April 20, 2018): 49–54. http://dx.doi.org/10.31943/yustitia.v4i1.33.
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Tax is a mandatory contribution for people who have fulfilled the entry requirements to become taxpayers. The tax is expected to improve the welfare of all people. The tax cannot be felt directly by the community. The implementation of tax collection must have a clear regulation. The purpose of this article is to determine the impact of tax collection in terms of the economy perspective; to know the impact of tax collection if viewed from a legal perspective; to know the impact of tax collection if viewed in terms of sociology. The results of the study indicate that Article 1 of Law Number 6 of 1983 in conjunction with Law 28 of 2007, the definition of tax is a mandatory contribution to the State owed by an individual or entity that is compulsory based on the Law, by not receiving direct compensation and used for State needs for the greatest prosperity of the people. Tax is one of the sources of government revenue. It means that the increase in tax collection directly increases government revenues. Thus, the tax has several functions, namely the function of the budget (budgetair) and the regulating of function (regurelend).
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Nugraha, Hendra Akbar, Fikri Adiyasa Rosidin, Wimba Roofi Hutama, and Muhammad Gaidy Wiratama. "The Authority Concerning the Collection of Groundwater Taxes After the Law No. 23 Year 2014 in the City of Surabaya." Yuridika 35, no. 3 (September 1, 2020): 519. http://dx.doi.org/10.20473/ydk.v35i3.17880.
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Groundwater tax is a tax on the extraction and/or utilization of ground water. Based on Act No. 28 of 2009 concerning Local Taxes and Levies, Groundwater Taxes, the authority to collect taxes is carried out by the Municipality Government. Tax collection cannot be levied, what is meant by not being able to be bought is that the entire process of tax collection activities cannot be submitted to third parties. This provision shows that the groundwater tax collection system is a self-assessment system. The purpose of self-assessment is that taxpayers are given full trust to calculate, calculate, pay and self-report taxes owed. With this implementation, the Regional Revenue Service officers who become tax authorities are only tasked with overseeing the implementation of tax obligations by taxpayers. Tax collection cannot be levied, the authority to collect groundwater tax is given to the Provincial Government as stipulated in Act No. 23 of 2014 concerning Regional Government.
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Stein, Peter. "The tradition of Roman law in Europe." European Review 2, no. 4 (October 1994): 289–94. http://dx.doi.org/10.1017/s1062798700001228.
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In antiquity, Roman law was a case-law system built up gradually through the creation and elaboration of specific remedies for particular fact-situations. The 6th century Byzantine emperor Justinian converted it into a collection of authoritative texts. They were rediscovered in the 12th century at Bologna and, since they provided arguments relevant to most problems of law and government, were studied in all European universities. Adapted by commentators, Roman law became a ius commune, which was ‘received’ to a greater or lesser degree into the national laws of modern European states.
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Kiser, Edgar, and Danielle Kane. "The Perils of Privatization." Social Science History 31, no. 2 (2007): 191–212. http://dx.doi.org/10.1017/s0145553200013729.
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Almost all premodern states and empires used privatized tax collection. Roman history is a good research site for the study of tax farming because it provides ample variation on its extent and effectiveness while controlling for many other factors. Tax farming began in the early Republic, was expanded but became more exploitative in the late Republic, and then was abolished for some types of taxes and was more centrally controlled for others in the Empire. We use a sociological version of agency theory to explain these changes. In addition to well-known causes of the use and effectiveness of tax farming, such as the size of the empire, the level of development of communications technologies, and the type of tax collected, we show that a major determinant in the Roman case was the characteristics of principals, a function of the form of the state. Differences between the Republic and the Empire can be traced to differences between the senate, which ruled in the former, and the emperors, who ruled in the latter. The perils of privatization in the late Republic were mainly caused by characteristics of the principals, especially the fact that the Roman senate was a multiple principal with a “revolving-door” relationship with the agents it was supposed to control, and were exacerbated by direct senatorial investment in tax farms.
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Dias, Bruno Fernandes. "FORCED TAX COLLECTION PROCEEDINGS IN BRAZIL: AN OVERVIEW OF FEDERAL LAW NO. 6,830." PANORAMA OF BRAZILIAN LAW 2, no. 2 (May 26, 2018): 267–85. http://dx.doi.org/10.17768/pbl.v2i2.34393.
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In Brazil, despite there being specific legislation regulating forced tax collection proceedings, these are still largely influenced by case law of national courts. We are now living in the third decade of Federal Law No. 6,830, promulgated in 1980, which aimed to guarantee greater privileges to the treasury in the course of the debt collection saga. However, the many loopholes and lacunae gaping throughout the text have left all stakeholders – government, taxpayers and judges – somewhat exasperated. Part II of this Paper analyzes the main features of forced tax collection proceedings: registration of the tax liability, presumption of liquidity and certainty; definition of “responsible” persons in terms of the law; collateralization and challenges to the debt; and the tax liability vis-à-vis other debts. A brief look is given to other pieces of procedural legislation related to tax disputes, most importantly the suits for a writ of mandamus; actions for restoration of undue payments, and actions for annulment. Finally, summaries of case law of the Superior Court of Justice are considered. These form an essential part of Brazilian sources of case law, most especially in tax proceedings.
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Dias, Bruno Fernandes. "FORCED TAX COLLECTION PROCEEDINGS IN BRAZIL: AN OVERVIEW OF FEDERAL LAW NO. 6,830." PANORAMA OF BRAZILIAN LAW 2, no. 2 (May 26, 2018): 267–85. http://dx.doi.org/10.17768/pbl.v2i2.p267-285.
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In Brazil, despite there being specific legislation regulating forced tax collection proceedings, these are still largely influenced by case law of national courts. We are now living in the third decade of Federal Law No. 6,830, promulgated in 1980, which aimed to guarantee greater privileges to the treasury in the course of the debt collection saga. However, the many loopholes and lacunae gaping throughout the text have left all stakeholders – government, taxpayers and judges – somewhat exasperated. Part II of this Paper analyzes the main features of forced tax collection proceedings: registration of the tax liability, presumption of liquidity and certainty; definition of “responsible” persons in terms of the law; collateralization and challenges to the debt; and the tax liability vis-à-vis other debts. A brief look is given to other pieces of procedural legislation related to tax disputes, most importantly the suits for a writ of mandamus; actions for restoration of undue payments, and actions for annulment. Finally, summaries of case law of the Superior Court of Justice are considered. These form an essential part of Brazilian sources of case law, most especially in tax proceedings.
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Dias, Bruno Fernandes. "FORCED TAX COLLECTION PROCEEDINGS IN BRAZIL: AN OVERVIEW OF FEDERAL LAW NO. 6,830." PANORAMA OF BRAZILIAN LAW 2, no. 2 (October 8, 2014): 267–85. http://dx.doi.org/10.17768/pbl.y2.n2.p267-285.
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In Brazil, despite there being specific legislation regulating forced tax collection proceedings, these are still largely influenced by case law of national courts. We are now living in the third decade of Federal Law No. 6,830, promulgated in 1980, which aimed to guarantee greater privileges to the treasury in the course of the debt collection saga. However, the many loopholes and lacunae gaping throughout the text have left all stakeholders – government, taxpayers and judges – somewhat exasperated. Part II of this Paper analyzes the main features of forced tax collection proceedings: registration of the tax liability, presumption of liquidity and certainty; definition of “responsible” persons in terms of the law; collateralization and challenges to the debt; and the tax liability vis-à-vis other debts. A brief look is given to other pieces of procedural legislation related to tax disputes, most importantly the suits for a writ of mandamus; actions for restoration of undue payments, and actions for annulment. Finally, summaries of case law of the Superior Court of Justice are considered. These form an essential part of Brazilian sources of case law, most especially in tax proceedings.
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Dias, Bruno Fernandes. "FORCED TAX COLLECTION PROCEEDINGS IN BRAZIL: AN OVERVIEW OF FEDERAL LAW NO. 6,830." PANORAMA OF BRAZILIAN LAW 2, no. 2 (May 26, 2018): 267–85. http://dx.doi.org/10.17768/pbl.y2n2.p267-285.
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In Brazil, despite there being specific legislation regulating forced tax collection proceedings, these are still largely influenced by case law of national courts. We are now living in the third decade of Federal Law No. 6,830, promulgated in 1980, which aimed to guarantee greater privileges to the treasury in the course of the debt collection saga. However, the many loopholes and lacunae gaping throughout the text have left all stakeholders – government, taxpayers and judges – somewhat exasperated. Part II of this Paper analyzes the main features of forced tax collection proceedings: registration of the tax liability, presumption of liquidity and certainty; definition of “responsible” persons in terms of the law; collateralization and challenges to the debt; and the tax liability vis-à-vis other debts. A brief look is given to other pieces of procedural legislation related to tax disputes, most importantly the suits for a writ of mandamus; actions for restoration of undue payments, and actions for annulment. Finally, summaries of case law of the Superior Court of Justice are considered. These form an essential part of Brazilian sources of case law, most especially in tax proceedings.
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Kushu, S. O. "BASES OF MODERN INTERNATIONAL TAX LAW." Scientific bulletin of the Southern Institute of Management, no. 2 (June 30, 2017): 24–27. http://dx.doi.org/10.31775/2305-3100-2017-2-24-27.
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International tax law is one of the most important components of international taxation, since it contributes to the establishment of universal principles for the collection of taxes in the globalizing system of world economic relations, and also affects the transparency of the borders between national tax jurisdictions. International legal regulation of taxation is designed to solve numerous disputes between different countries of the world, the conflict of national legal systems in a kind of struggle for the right to impose incomes of subjects of international economic relations. In a broad sense, international tax law is understood as a set of international legal principles and norms governing interstate relations in the tax sphere. At the same time, the national taxation systems and the legal principles of their organization in the current system of world economic relations have fairly stable sovereignty. They remain highly autonomous, despite the continuously increasing impact of factors of the external economic and tax environment.
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Flomin, Yehezkel. "Forty Years of Tax Law in Israel." Israel Law Review 24, no. 3-4 (1990): 786–88. http://dx.doi.org/10.1017/s0021223700010207.
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1.1 No discussion has taken place at governmental level about long-term taxation policy, the distribution of the tax burden, whether to distribute it between direct and indirect tax, or about the problems of tax incentives.1.2 The absence of a central tax authority, together with the neutralization of, and the erosion in, the standing of the department for state income, has led to the existence of three systems - income tax, customs and value added tax, and national insurance. National insurance lost its uniqueness a long time ago and has become, perhaps unknowingly, a fiscal, financial instrument, something that was never coordinated, at a national level, with the other tax systems.1.3 The lack of an integrated, comprehensive taxation concept has meant the existence of different tax laws, and a variety of contradictory definitions. These laws create contradictions, and provide a multitude of weird sources of tax planning, methods of assessment, collection, and enforcement.
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Isaac, Benjamin. "Tax collection in Roman Arabia: A new interpretation of the evidence from the Babatha Archive." Mediterranean Historical Review 9, no. 2 (December 1994): 256–66. http://dx.doi.org/10.1080/09518969408569673.
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Sumerta Yasa, Putu Gede Arya, and Cokorda Dalem Dahana. "Regional Government Authority Over Collection and Auditing Regional Taxes: Indonesia Legal Perspective." Kertha Patrika 43, no. 1 (April 27, 2021): 37. http://dx.doi.org/10.24843/kp.2021.v43.i01.p03.
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Taxes as a source of State revenue are very important objects because most of the types of State revenue come from taxes. Due to this condition, it is necessary to have firm regulation for both tax authorities and taxpayers to maximize revenue from the tax sector. This writing aims to analyze the legality aspects of local government authorities in collecting and auditing local taxes. This is a normative legal research with a statutory approach and a conceptual approach. The results show that local government has the authority to collect local taxes as a consequence of the concept of regional autonomy, which emphasized that regional revenue is a source of financing for regional development. The Law of Local Taxation and Retribution provides greater authority to regions than before in administering regional taxes and levies. The enactment of the Regional Government Law and the Central and Regional Financial Balancing Law then regulates the expansion of tax objects and the determination of tax rates. Meanwhile, audit action in regional taxation is one of the efforts to save financial management by testing the correctness of the sustainability of financial planning and operations that are recorded in the form of taxpayer financial statements. This audit effort is part of the tax collection process regulated in the General Provisions and Tax Procedures in an effort to enforce central and regional tax collection.
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Walker, A. Kelly, and Brett L. Bueltel. "A Legal Analysis of State Tax Policy for Online Sales: The Recipe from Direct Marketing." ATA Journal of Legal Tax Research 16, no. 1 (July 1, 2018): 39–58. http://dx.doi.org/10.2308/jltr-52133.
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ABSTRACT The growth of e-commerce has changed the way people shop. The changing business environment is a strain on state governments due to their inability to collect sales and use tax on most internet-based transactions. While the U.S. Supreme Court, for the first time in almost 30 years, is reviewing a state's ability to collect sales and use tax from out-of-state sellers in South Dakota v. Wayfair, Inc., a potential solution to increase sales and use tax collection may already exist. In 2016, the Tenth Circuit Court of Appeals upheld a Colorado notification law that could provide a blueprint for states to capture tax revenue from online companies and out-of-state retailers. In this paper, we review the constitutional complexities of the taxation of online sales. We also analyze state requirements for informational reporting of sales and use tax and recommend policy to increase potential sales and use tax collection.
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Li, Peter. "Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case." Canadian Journal of Political Science 39, no. 4 (December 2006): 961–62. http://dx.doi.org/10.1017/s0008423906299967.
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Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case, David Dyzenhaus and May Moran, eds., Toronto: University of Toronto Press, 2005, pp. 471.This is a collection of fifteen essays that addresses different aspects of the Chinese head tax case. Edited by two law professors and written mostly by lawyers and law professors, the collection has a strong legal flavour. The book begins with the legal case of Mack vs. Attorney General of Canada. However, the book does not provide a succinct summary of the case. In brief, the case involves three Chinese Canadians, Shack Jang Mack, Quen Ying Lee and Yew Lee, filing a statement of claim through their attorney in December, 2000, in a class action on behalf of head tax payers in the Ontario Superior Court. In all, the case went through three courts, and the original ruling dismissing the claim of head tax payers was upheld by the Court of Appeal and the Supreme Court.
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Budiman, Indra, and Inayati Inayati. "Effect of Notice of Tax Warning, Notice of Tax Collection, and Tax Education Programs on Tax Compliance in West Sumatera and Jambi." Publik (Jurnal Ilmu Administrasi) 10, no. 1 (June 30, 2021): 45. http://dx.doi.org/10.31314/pjia.10.1.45-63.2021.
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This research examines the two components of the Slippery Slope framework, power, and trust, in influencing formal tax compliance in the West Sumatera and Jambi region. The supervision factors: Notice of Tax Warning and Notice of Tax Collection are used as a proxy of power, and public education program is used as a proxy of trust in the authority. Secondary data collected through documentation study is presented in panel data and then analyzed using panel data regression analysis. As this study uses a mixed quantitative and qualitative method, we conducted in-depth interviews with key informants to get a more robust analysis. This study shows that together and partially, these three factors have a positive and significant effect on formal tax compliance. Notice of Tax Warning and Notice of Tax Collection effectively deliver law enforcement's message as a coercive power through supervision efforts. At the same time, tax education programs are practical to encourage awareness and trust in the authority that ultimately improves tax compliance. This study recommends some improvements in administrative issues and strategies to reach more taxpayers, perform more fair treatment, and enhance compliance.
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Świrgoń-Skok, Renata. "The Impact of Wars on Roman Legislation Regarding vicesima hereditatis and caducum." Studia Iuridica Lublinensia 28, no. 3 (December 21, 2019): 101. http://dx.doi.org/10.17951/sil.2019.28.3.101-116.
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<p>The article refers to matters related to <em>vicesima hereditatis</em> and <em>caducum</em>, by means of which a Roman legislator sought financial resources for waging wars. The territorial expansion of Rome, the wars waged, and, in particular, the need to raise funds for their financing affected not only the norms of public law but also individual regulations of Roman private law, including those considering both tax and inheritance law.</p>
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Coşgel, Metin M., Haggay Etkes, and Thomas J. Miceli. "Private law enforcement, fine sharing, and tax collection: Theory and historical evidence." Journal of Economic Behavior & Organization 80, no. 3 (December 2011): 546–52. http://dx.doi.org/10.1016/j.jebo.2011.05.013.
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Runiawati, Nunung, Cecep Safa’atul Barkah, Ira Irawati, and Rina Hermawati. "RESTAURANT TAX IN BANDUNG." Humanities & Social Sciences Reviews 7, no. 3 (April 23, 2019): 261–66. http://dx.doi.org/10.18510/hssr.2019.7340.
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Purpose: Culinary industry has enabled Bandung to be one of the favorite tourist destinations in Asia and culinary tourist destinations in Indonesia. The presence of the culinary industry, besides being able to increase the income of local people, also contributes to the increase in Local Own Revenues. This research aims to identify the potential of restaurant tax for local own revenues and the problem relating to the collection of restaurant tax in Bandung City.
Methodology: This research used quantitative descriptive and the qualitative method. The quantitative descriptive method was used for calculating the potential of restaurant tax, while the qualitative method with a case study approach was used for explaining the problems in managing restaurant tax. Data collection techniques were conducted through observation, interviews, and literature review.
Results: The result of this research is expected to be useful for determining the strategy for enhancing restaurant tax revenues of Bandung City. The research result shows that restaurant tax in Bandung City is one of local taxes potential for giving a contribution to Local Own Revenues of Bandung City, which is of 12.9% during the last three years.
Implications: Realization of restaurant tax during the last two years (2015-2016) has exceeded the target. It indicates that the potential of restaurant tax can be optimized. However, there are some difficulties in the collection of restaurant tax, there are some potential loss problems such as restaurants that do not pay up the tax according to the real potential of tax and some owners of restaurants (including catering) who have not yet been recorded as taxable subjects. It is also affected by the system of tax collection which is a self-assessment one. In the future, BPPD should improve law enforcement, tax audit, and tax collection in order to enhance local taxes from the restaurant sector.
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Godek, Sławomir. "O ROLI PRAWA RZYMSKIEGO W DAWNEJ RZECZYPOSPOLITEJ W ŚWIETLE „KURSU PRAWA CYWILNEGO POLSKIEGO” ALEKSANDRA MICKIEWICZA Z 1829 ROKU." Zeszyty Prawnicze 15, no. 2 (December 4, 2016): 161. http://dx.doi.org/10.21697/zp.2015.15.2.09.
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Roman Law in Poland-Lithuania in the Light of Aleksander Mickiewicz’s 1829 Lecture on Polish Civil LawSummary The Polish Academy of Sciences library collection at Kórnik holds a manuscript with a lecture on Polish civil law and its history delivered by Aleksander Mickiewicz in 1829 at Krzemieniec School. This lecture provides us with a general idea of Mickiewicz’s views on the impact of Roman law on the development of Polish legal culture. Mickiewicz was rather critical of the views of Tadeusz Czacki, who had argued that Polish law was derived from Scandinavian law. Mickiewicz believed that Polish law under the early kings and princes of the Piast dynasty was a native creation, though subject to limited influence from Roman and German law. He held that Roman law originally came to Poland through canon law, but its influence was superficial. It was manifest in proceedings in the royal courts and in the borrowing of certain terms, which were sometimes used to designate purely indigenous legal institutions. This was also true of the usage of Roman terminology in Polish medieval chronicles. Mickiewicz saw the Roman elements in the 14th-century Statutes of Casimir the Great as an erudite display by their authors or as later additions to the original collection. Mickiewicz also devoted much attention to Lithuanian law. In particular, he showed that the Lithuanian Statutes were subject to the influence of many foreign systems of law including a number of elements borrowed from Roman law (wills, disinheritance, the penalty for parricide). Mickiewicz was convinced that Roman law appeared in the Grand Duchy at the same time as German law, and in connection with Lithuanian peregrinations for study abroad.
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Hassan, Muhammad Shahid, Haider Mahmood, Muhammad Naveed Tahir, Tarek Tawfik Yousef Alkhateeb, and Ayesha Wajid. "Governance: A Source to Increase Tax Revenue in Pakistan." Complexity 2021 (April 3, 2021): 1–11. http://dx.doi.org/10.1155/2021/6663536.
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Improved governance in any economy indicates government stability, secured law and order, and minimum internal and external conflicts. A higher level of governance may demonstrate the healthy performance of economic activities and tax revenue collection. Hence, it is vital to investigate the relationship between governance and tax revenue collection in any developing country. Therefore, we aim to investigate the impact of governance on tax revenue in Pakistan using control variables inflation and industrial value-added. The Autoregressive Distributive Lag (ARDL) cointegration technique is utilized to find the long- and short-run effects of hypothesized variables on the tax revenue using a period 1976–2019. After employing a cointegration on the hypothesized model, the results expose that government stability, law and order, and internal and external conflicts leave a positive and significant impact on tax revenue in the long and short run. Hence, it is concluded that governance is an essential source in expanding tax revenue in Pakistan. Moreover, industrial value-added and inflation also show positive effects on the tax revenue. On the grounds of these results, it is proposed that the government should make serious efforts to improve governance and industrial activities for better tax revenue collection.
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Tepperová, Jana, and Lucie Rytířová. "Tax Law: Third Party As Payer of Income from Dependent Activity." International and Comparative Law Review 13, no. 1 (June 1, 2013): 147–61. http://dx.doi.org/10.1515/iclr-2016-0065.
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Abstract Employment related income paid by a third party (non-employer) has its specific tax treatment. In the Czech Republic, a different approach applies for calculation of personal income tax and obligatory insurance contributions from this income. With the preparation of the Single Collection Point (unifying the collection of personal income tax and obligatory insurance contributions), the question arises whether it is possible to set up unified treatment of this income for all obligatory payments. We provide detailed analyses of this topic from the point of view of the Czech legislation and comparison with selected countries. Further we follow with the discussion of problematic issues in unified treatment for all obligatory payments from this income; such as discrimination and complicated administration. We conclude that even if the national legislation for all obligatory payments from this income would not diff er, there will still be different treatment due to specific international regulations.
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Wicaksono, Dipta Aditama Wicaksono Aditama. "PERLINDUNGAN HUKUM BAGI WAJIB PAJAK ATAS PEMBAYARAN PAJAK KENDARAAN BERMOTOR MELALUI E-SAMSAT DI JAWA TIMUR." Jurnal Magister Hukum ARGUMENTUM 6, no. 1 (May 3, 2019): 993–1011. http://dx.doi.org/10.24123/argu.v6i1.1850.
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Implementation of payment of Motor Vehicle Tax through E-Samsat in East Java the Taxpayer as subject of tax requires legal certainty in case of errors in the tax collection. This is related to the validity of the payment of Motor Vehicle Tax through E-Samsat in East Java and its legal protection. Legal protection for the taxpayer includes protection of preventive law and repressive law protection.
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Julianty Siregar, Riana, Utary Maharany Barus, and Taufik Siregar. "Analisis Yuridis Kewenangan Penyitaan Harta Kekayaan Wajib Pajak oleh Juru Sita Pajak." ARBITER: Jurnal Ilmiah Magister Hukum 2, no. 1 (May 2, 2020): 74–86. http://dx.doi.org/10.31289/arbiter.v2i1.124.
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Tax collection in the form of confiscation is a follow-up to the implementation of forced tax collection due to the tax paid not being paid 2x24 hours after the date of notification with the statement and submission of the forced letter to the tax guarantor. The exercise of the authority of the tax bailiff at the East Medan Pratama tax service office is based on tax legislation in the area of taxation, which involves confiscation and hostage taking. In addition, the tax bailiff is also given the authority to enter and inspect all rooms including opening cabinets, drawers and places. others to find confiscated objects at the place of business, at the domicile, or at the place of residence of the tax guarantor, or at other place that can be suspected as a place to store confiscated objects in accordance with the provisions contained in Article 5 paragraph (3) of Law Number 19 of 2000 concerning Tax Collection by Forced Letter.
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Anggia, Putri. "ACHIEVING OF INCOME TAX WITH AWARENESS OF TAXATION IN INDONESIA'S TAX LAW SYSTEM." Yustisia Jurnal Hukum 8, no. 2 (October 1, 2019): 292. http://dx.doi.org/10.20961/yustisia.v8i2.26136.
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<em>The journey of Indonesian taxation is full of dynamics in order to get the State's revenue target as the main source of the country's economy. Furthermore fulfillment of the country's income depends on ongoing policies. However Indonesian people does not found a point that the obligation to pay taxes is a form of voluntary awareness as citizens. This was captured by the Government as one of the points that must be observed and acted upon. The Minister of Finance Decree Number 36 / KMK.01 / 2014 concerning the Blueprint of the Ministry of Finance's Transformation Program for 2014-2025 provides space to take several steps in an effort to increase understanding of tax awareness through education. This study aims to examine in depth about tax education in the tax law system in Indonesia. The methodology used in this study is literature study that the data collection techniques, and library research aim to examine primary legal materials, secondary legal materials, and tertiary legal materials. The library materials are summarized and analyzed. This research found an assertive concept that was applied massively, consistently, and could be accepted by every society in order to succeed the goal of achieving tax awareness. It is tax compliance.</em>
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Tomášková, Eva. "The Efficiency of Tax Collection in the Czech Republic." Public Governance, Administration and Finances Law Review 4, no. 2 (2019): 86–94. http://dx.doi.org/10.53116/pgaflr.2019.2.7.
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This paper deals with the efficiency of tax collection in the Czech Republic. The first part of this paper describes theoretical approaches to efficiency of taxes. Considering the aim of the article, there are no mathematical models of efficiency presented. The second part introduces efficiency from the point of view of law. The next part involves the application of efficiency of tax collection, especially how to measure efficiency and the main barriers for its establishment in the Czech Republic. The last part of the paper offers the summing up of gained knowledge. The aim of this paper is to detect if the current approach to tax collection contributes to higher efficiency.
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Suharsono, Agus, and Burhanudin Harahap. "The Development of Tax Law Application Formula in Indonesia from IRAC into IREAC." SHS Web of Conferences 54 (2018): 06006. http://dx.doi.org/10.1051/shsconf/20185406006.
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The characteristic and pattern of tax collection system in Indonesia is mutual cooperation (kegotongroyongan) conducted using self-assessment system, in which taxpayer is trusted to calculate, to consider, to pay, and to report its own tax. Having gotten evidence, tax authority will publish tax stipulation for which a legal attempt can be file in the form of objection, appeal or judicial review. The number of tax disputes is substantial, indicating that there is a difference of tax law application, the process of applying law to the fact or concrete event. In addition to syllogism, the application of law can be done using a more comprehensive and practical formula, IRAC/ILAC. This study was a library research on law and book/article using statute, conceptual and analytical approaches. The result showed that many tax stipulations become tax dispute due to the difference of interpretation on law and evidence validation. Viewed from juridical aspect, Laws on Tax General Provisions and Tax Court govern that the key to tax law application in Indonesia is evidence. Thus, the application of Indonesian tax law with IRAC formula can be expanded by adding “evidence” into IREAC: Issues-Rules-Evidence-Application-Conclusion.
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PATSURKIVSKYY, Petro, and Ruslana HAVRYLYUK. "Paradigm Opposite of Nature of Ancient Greek Polis (reciprocal) and Roman Imperial (redistributive) Tax Law." Erlìhìvsʹkij žurnal 1 (December 25, 2017): 13–25. http://dx.doi.org/10.31861/ehrlichsjournal2017.01.013.
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Kayshev, Andrey E. "Practical Issues of Collection of Tax Arrears of Organizations from Managers and Founders." Financial law 10 (October 8, 2020): 22–25. http://dx.doi.org/10.18572/1813-1220-2020-10-22-25.
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The article analyzes the judicial practice of applying civil enforcement measures in the field of tax legal relations. The controversial issues concerning the powers of tax authorities to bring claims against authorized persons of organizations who have committed tax crimes, for compensation for harm caused to public law entities as a result of non-payment of taxes to the budget by the organization or as a result of concealment of the organization’s monetary assets are considered.
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Fernandes Dias, Bruno. "FORCED TAX COLLECTION PROCEEDINGS IN BRAZIL: AN OVERVIEW OF FEDERAL LAW NO. 6,830." Panorama of Brazilian Law 2, no. 1 (October 2014): 267–85. http://dx.doi.org/10.17768/pbl.a2.n1.p267.
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Budiman, Syarioto, Budiman Ginting, Utary Maharani, and Anggreni Atmei Lubis. "Analisis Hukum Perpajakan terhadap Investasi Properti Terkait dengan Penerimaan Pajak di Kota Medan." ARBITER: Jurnal Ilmiah Magister Hukum 2, no. 1 (May 2, 2020): 13–22. http://dx.doi.org/10.31289/arbiter.v2i1.99.
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The method used in this research is normative juridical approach is prescriptive to examine the sources of literature relevant to the theme of research, including research on the general principles of law, legislation, as well as provisions on the cash receipts from the tax sector property. Implementation of the UN tax collection and BPHTB include data collection, assessment, determination, administration and comprehensive services, of course this is not easy and has many obstacles. The obstacles encountered in the area of property tax collection comes from internal and external side. In terms of internal investment required a high cost in the provision of facilities, shortage of human resources in collecting taxes, updating the data base, while in terms of the external is the awareness of the community in paying taxes, their mode of misappropriation of law and the administration of the taxpayer, as well as the role of notary still less than the maximum help in the collection of property taxes.
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Majeed, Amer A., Nawzad M. Hamawandy, and Freya A. Abdul Karim. "Mechanisms of Tax Collection in Light of the Financial Crisis in the Kurdistan Region - Iraq for the years 2015-2019." Polytechnic Journal of Humanities and Social Sciences 1, no. 2 (March 2, 2021): 22–31. http://dx.doi.org/10.25156/ptjhss.v1n2y2020.pp22-31.
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The study aims to identify the collection system and the mechanism of collecting it in light of the financial crisis, as well as to identify the extent of the obligation of taxpayers to pay taxes in the Kurdistan Region during the years of study, and the problem of the study comes about the presence of obstacles in the process of tax collection, by not submitting periodic statements and paying the required tax And the lack of information related to the taxpayer's income in the tax declaration and its lack of inclusion, in addition to the ignorance of the taxpayers of the tax laws in light of the existence of the financial crisis, as well as the failure of the tax department to follow up the work of the taxpayers. The research reached a set of results, including the instability of the economic situation in the Kurdistan Region during the period of the study that negatively affected the tax collection process, and thus led to the inability of the taxpayer to pay the tax, and the conclusion of the research reached the presentation of a number of proposals that emphasize the encouragement of taxpayers to Submit tax returns and periodic statements on time according to the law, in order to ensure that the tax debt is collected on time to avoid the risk of non-collection, as well as drafting clear and explicit laws and legislations because laws determine the success or failure of the tax collection mechanism.
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Saptono, Prianto Budi, and Cyntia Ayudia. "Income Tax Issues on the Omnibus Law and Its Implications in Indonesia." AKRUAL: Jurnal Akuntansi 12, no. 2 (March 19, 2021): 164. http://dx.doi.org/10.26740/jaj.v12n2.p164-178.
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This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No. 11 of 2020 (Job Creation Law). The second objective is to analyze the implications of income tax policy changes on taxation practices in Indonesia. This research is a descriptive qualitative study using data collection techniques in documentation and literature studies. The research concludes that the omnibus law policy aims to encourage domestic investment funding. Income tax issues in Law No. 2 of 2020 include lowering the corporate income tax rate and imposing taxes on trade through an electronic system. Besides, the issue of income tax in Law No. 11 of 2020 includes tax subjects' determination, the territorial system's adoption, tax objects' exclusion, and changes to the provisions on dividends. The implication of the change in income tax policy on taxation practices is that taxes distort the economy. The delegation of regulations for reducing income tax rates to the government through government regulations creates legal uncertainty. Thus, it is necessary to have tax regulations with minimal complexity, not overlap, provide legal certainty, and further encourage voluntary tax compliance.
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Salawati, Sahari, Nivakan Sritharan, Sharon Cheuk Choy Sheung, and Ahmad Syubaili Mohamed. "Does Tax Knowledge Motivate Tax Compliance in Malaysia?" Research in World Economy 12, no. 1 (January 6, 2021): 238. http://dx.doi.org/10.5430/rwe.v12n1p238.
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This study aims to clarify whether tax knowledge of individual taxpayers motivates tax compliance in Malaysia. Studies with similar topics express the fact that there still exists a gap in profiling the demographic characteristics of knowledgeable taxpayers and better compliant taxpayers in Malaysia. Age, gender, income groups, and education level were the demographic variables used to study the association. The study applied a survey method for data collection. The population targeted was the individual taxpayers across Malaysia, whereby a sample of 419 respondents involved in this study. T-test, One-Way ANOVA, and Pearson correlation analysis had been employed to analyse the data. The outcome of the study reveals that knowledgeable taxpayers are not better tax complaining of taxpayers in Malaysia. Further, the relationship between tax knowledge and tax compliance is negative and insignificant. This paper studied the association of tax knowledge with tax compliance level, which attempt to contribute to the literature and aids tax administration to intensify not only tax law educations but also tax penalties for tax evaders.
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Riordan, Diane A. "Building a Portfolio of Case Decisions to Teach Tax: An Illustration of Elaboration Using the Casualty Deduction." ATA Journal of Legal Tax Research 5, no. 1 (January 1, 2007): 35–43. http://dx.doi.org/10.2308/jltr.2007.5.1.35.
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Historical cases are developed from examples of real situations and companies and are valuable pedagogical tools in our classrooms. For the tax instructor, the challenge may not rest with writing and publishing cases, but in making choices among the available case histories in the legal records to provide a portfolio for case study. In this paper the author describes one method for tax instructors to select cases into case study. The method is helpful in teaching the details of tax algorithms. Applying this method, individual readings elaborate the details of the tax provision by providing interesting examples. These elaborations act as cues in the student's memory for the basic tax algorithm. The collection of readings helps students to understand the process of applying the complexity and ambiguity of tax law to the facts presented in daily life.
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Ovcharova, Elena, Kirill Tasalov, and Dina Osina. "Tax Compliance in the Russian Federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America: Forcing and Encouraging Lawful Conduct of Taxpayers." Russian Law Journal 7, no. 1 (March 22, 2019): 4–54. http://dx.doi.org/10.17589/2309-8678-2019-7-1-4-54.
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The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issues in Russia, the United Kingdom and the USA, not so much as a consequence of the voluntary actions of the taxpayer, but as a consequence of the conditions that are set for a taxpayer by the administrative action of tax authorities. To do this, the approaches of the tax authorities to defining the criteria for tax risks and the procedure for assessing them are analysed, as is the effect of these approaches on the subsequent implementation of tax control measures, while the system of enforcement measures and incentives for taxpayers to comply with tax legislation are examined. Tax compliance is the most desirable regime for the state, but in the entire history of taxation no jurisdiction has been able to achieve full tax collection solely based on a persuasive method. At the same time, owing to the limited resources of tax administrations, in practice there is no real opportunity to examine absolutely every taxpayer. For specifically this reason, a risk-based approach to carrying out tax control with a reasonable combination of both incentive measures and the enforcement of compliance with tax legislation is becoming increasingly relevant. The authors consider the implementation of a risk-based approach and its effect on tax compliance, on the choice of tax control measures, and on depth and scope in terms thereof, using the example of the experience of Russia, the United Kingdom and the USA. The article also pays special attention to an analysis of incentive measures and the enforcement of tax compliance in these jurisdictions.
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Lapidoth, Arye. "The Israeli 1992 Income Tax Amendment Relating to the Taxation of Wife's Income." Israel Law Review 26, no. 3 (1992): 355–72. http://dx.doi.org/10.1017/s0021223700011055.
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The unanimous passage of the Income Tax Ordinance (Amendment No. 89) Law, 1992, by the Israeli Knesset fits in a series of amendments, which, during the last four decades, have gradually eroded the principle of aggregation of income of husband and wife introduced in 1941. It constitutes a further step towards a complete system of splitting the income of husband and wife for the purpose of calculating the amount of income tax; its primary purpose, however, is apparently to equalize the rights and duties of the married woman with those of the man as far as the procedural and administrative aspects of the assessment and collection of the tax on the wife's income is concerned.The extension of the right tosplitthe income of the married couple is fairly limited. The amendment for the first time entitles the married woman to opt for a separate computation of tax not only on herearned incomebut also on her income derived fromproperty; provided, however, that such property was either owned by the wife at least a year before her marriage or acquired by her by way of inheritance. Thus, the tax burden on the married couple, which has basically remained the tax unit, has been alleviated to a limited extent only.
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Nwogugu, Michael. "Un-constitutionality of real property taxation and location incentives, and some associated economic effects." Corporate Ownership and Control 5, no. 3 (2008): 390–99. http://dx.doi.org/10.22495/cocv5i3c3p6.
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This article shows that the present regime of real property taxation and location incentives are inherently unconstitutional. The analysis in this article pertains to US state/local laws/regulations governing tax assessment, tax collection, tax foreclosures and incentives offered to firms to relocate to states (although much of it is applicable in most common law jurisdictions
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Waelkens, Laurent. "Dans quelles limites peut-on parler d’enfants naturels dans le droit romain de l’Antiquité?" TIJDSCHRIFT VOOR RECHTSGESCHIEDENIS 80, no. 3-4 (2012): 399–414. http://dx.doi.org/10.1163/15718190-000a1213.
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To what extent is it possible to speak of natural children in the Roman law of Antiquity? – Most legal historians understand the Latin words filii naturales as ‘natural children’, with a connotation of illegitimate children, second-class because born and educated outside wedlock. An analysis of filius and naturalis in the Justinian collection learns that in Roman Antiquity these terms indicated own congenital children and had no negative undertone. The epitomes of the Breviarium of Alaric demonstrate that the modern denotation of natural children came up in the eighth century.
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Kubiak, Przemysław. "Imprisonment of Tax Non-Payers – an Abuse of Power or a Measure of Legal Discipline?" Studia Ceranea 2 (December 30, 2012): 45–51. http://dx.doi.org/10.18778/2084-140x.02.04.
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In the field of taxation there existed many casuistic crimes of Roman criminal law, committed both by tax payers and tax collectors, but non-payment of taxes was not one of them. As a rule taxpayers risked confiscation of property by avoiding the fulfillment of their obligation. There exists some historical evidence, however, which suggests the possibility of imprisonment of taxpayers. Was it possible to inflict criminal punishments in such cases? Legal texts give some reflections to the contrary– Roman emperors prohibited the use of imprisonment in non-criminal matters. The number of these prohibitions indicates, that there were many situations of this kind. It seems that especially in the provinces the governors abused their power and used illegal measures, such as tortures, whipping and imprisonment, to force citizens to pay taxes.
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Elegido, J. M. "Void Assessments to Income Tax in Nigeria." Journal of African Law 32, no. 1 (1988): 44–63. http://dx.doi.org/10.1017/s0021855300010214.
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Many Nigerian decisions in tax cases have firmly established the possibility of raising the defence of lack of jurisdiction in the assessment in an action for recovery of tax. This development has resulted from decisions of the courts and has led to a significant shift from the practice in the U.K. There— aside from the possibility of applying in rather exceptional cases for judicial review—the consideration of any issues, whether of fact or of law, as to the merits of an assessment is confined to appeals before the Commissioners with further appeal to the High Court on points of law. This apparently technical difference has had great practical importance. Recourse to the courts for the purpose of tax recovery has become more difficult for the Revenue and this has encouraged the development of extra-judicial methods of tax collection.A study of those Nigerian decisions that have established, extended and applied this doctrine, and of its consequences, should be of interest in other anglophone African countries. The income tax statutes of many such countries are basically similar due to their common descent from a “Model Ordinance” prepared in the U.K. in 1922. Decisions of the Nigerian Courts on the construction of provisions of the Nigerian tax statutes are of persuasive authority in other Commonwealth countries with similar provisions in their own tax enactments.This paper first provides a broad outline of the Nigerian legislation on tax assessments, appeals and collection in order to facilitate the understanding of the points discussed later.
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Nichols, Nancy B. "Criminal Prosecution of Tax Return Preparers." ATA Journal of Legal Tax Research 6, no. 1 (January 1, 2008): 24–42. http://dx.doi.org/10.2308/jltr.2008.6.1.24.
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Over 61 percent of individual taxpayers, accounting for more than 76 million returns, utilized the services of paid preparers in 2005. However, hiring a paid preparer does not assure the taxpayer or the government that the return will be prepared correctly. Tax return preparer fraud generally involves the preparation and filing of false income tax returns by preparers who claim inflated personal or business expenses, false deductions, unallowable credits or excessive exemptions on returns completed for their clients or fictitious taxpayers. Preparers may also manipulate income figures to fraudulently obtain tax credits, such as the earned income tax credit. The Criminal Investigation (CI) division of the Internal Revenue Service (IRS) prosecutes the most serious cases of preparers suspected of criminal or fraudulent behavior and other related financial crimes. This article investigates the role of CI in prosecuting tax return preparers and analyzes the results of 377 published tax return preparer criminal tax cases from 2000 through 2005. The paper also reviews various alternatives for discouraging fraudulent behavior, including registration of all paid preparers, automatic return preparation by the IRS, more stringent preparer penalties, and improved collection of assessed preparer penalties.
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Andina, Annisa Mutiara, Ferdi Ferdi, and Syofiarti Syofiarti. "Implementation of Income Tax Collection on Sale and Purchase of Land and/or Buildings in Padang City." International Journal of Multicultural and Multireligious Understanding 6, no. 3 (July 24, 2019): 865. http://dx.doi.org/10.18415/ijmmu.v6i3.922.
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Legal actions carried out by the community on land and buildings must always be accompanied by the making of the required deeds. These deeds must be made by an authorized official; in this case Notary and Conveyancer. The problems in this study include: 1) How is the implementation of income tax collection on sale and purchase of land and/ or buildings in Padang City? 2) What are the obstacles that arise in implementing income tax collection on sale and purchase of land and/ or buildings? This study applied a research method mainly in the form of an empirical juridical approach. The results of the study found that: 1) Based on Article 23A of the 1945 Constitution which states: “Taxes and other compulsory levies for State purposes are regulated by Law”, notaries have an important role as an extension of the government in increasing state revenues through tax collection, 2) Legal constraints in implementing the income tax collection on sale and purchase of land and/ or buildings are in the application of tax rules in which there are manipulation and forgery of the taxpayer data. The notary and the Directorate General of Taxes are expected to further increase their cooperation and be more active in conducting tax dissemination.
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Jirásková, Simona. "Range data reported to the requirements of the IAS 12 and impact of the IFRS adoption for tax purposes in the tax collection of the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 4 (2013): 961–66. http://dx.doi.org/10.11118/actaun201361040961.
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An issue of relationship between corporate income tax and accounting is one of the most discussed at present. Until recently the tax base was derived from the accounting profit defined in the Czech accounting law. But from 2004 there are companies which have to use IFRS in bookkeeping and financial reporting and from the perspective of the Czech accounting law they do not care about Czech accounting regulation. On the other hand Czech tax regulation has not accepted this change in the field of European accounting harmonization and still directs to pay tax on the basis of Czech accounting regulation for all entities. Fear of adverse change in tax collection is one of the main reasons why the Czech Tax Administration does not allow to pay income tax under profit or loss patterned on IFRS. The most important goal of this work is to characterize the relationship between accounting profit or loss under IFRS and the tax base of income and to find out the impact of taxation under profit in accordance with IFRS in total tax collection. Basic sample of all analyses consists of 35 accounting entities which mandatorily use IFRS and this sample was also confronted with a list of 106 major payers of income tax published yearly by the Ministry of Finance of the Czech Republic for the needs characterization of the relationship of profit under IFRS and the tax base of income.
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Hidayat, Ade Yusuf, Ujang Bahar, and Agus Surachman. "TINJAUAN YURIDIS PEMUNGUTAN PAJAK PENGHASILAN BAGI PENERIMA BONUS ATLET PROFESIONAL DI INDONESIA." JURNAL ILMIAH LIVING LAW 12, no. 2 (October 2, 2020): 96. http://dx.doi.org/10.30997/jill.v12i2.2623.
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All Indonesian people who already have income have generally become taxpayers, where they are required to report and pay taxes on income received. Both employers, employees and even athletes must pay and report their taxes. The objectives of this study are: 1) To find and analyze the juridical review of income tax collection for bonus recipients of professional athletes in Indonesia, 2) To find out and analyze the obstacles in collecting income tax for recipient of professional athlete bonuses in Indonesia. The research method used in this study is a normative juridical study that takes a qualitative approach that looks at and analyzes the legal norms in existing legislation and sociological research as supplementary data as primary data. The results of this study are: 1) Juridical review of income tax collection for recipients of professional athlete bonuses in Indonesia, that the tax on bonuses given to professional athletes can be excluded from the collection of Income Tax Article 21 because it is borne by the government. However, when submitting an Annual Notification Letter (SPT), taxpayers must still report the income received from the bonus, 2) Obstacles in collecting income tax for recipients of professional athlete bonuses in Indonesia, namely: regulations for implementing laws that are often inconsistent with the law, lack of guidance on income taxation, incomplete database, weak law enforcement against taxpayers if they violate, lack or lack of public awareness.
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Ponto, Chrysti D., Herman Karamoy, and Treesje Runtu. "ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN DI KOTA BITUNG." ACCOUNTABILITY 4, no. 2 (December 31, 2015): 1. http://dx.doi.org/10.32400/ja.10520.4.2.2015.1-13.
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Regional autonomy in Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009 on Regional Tax and Retribution, is set to be one source of revenue that comes from inside the area. Bitung is one of the autonomous regions. With the availability of a variety of entertainment, receipt Pemerintahpun revenue increase due to impose a tax on organizing entertainment such entertainment. The objective of this study is to determine the application of tax collection systems and procedures of entertainment in the city of Bitung. The object of research is the Regional Revenue Office Bitung. This type of research, namely, qualitative research and analysis method used is descriptive analysis method. The results showed that the systems and procedures for the collection of entertainment tax imposed by the Regional Revenue Office Bitung as the tax authorities have been implemented properly, because in accordance with the Regional Regulation No. 1 in 2013, Mayor Regulation No. 21 in 2013, and Regulation No. 13 Year 2006. Regional Revenue Office Bitung City should continue to maintain the systems and procedures in accordance with the entertainment tax collection regulations.