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Journal articles on the topic 'Tax payer'

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Published: 4 June 2021
Last updated: 25 April 2022

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1

Purnomolastu, Norbertus. "ANALYSIS OF RELATIONSHIP AMONG FACTORS THAT INFLUENCE ATTITUDE TAX PAYER ON TAX PAYER COMPLIANCE." Sosial & Humaniora 7, no. 1 (December 20, 2013): 22. http://dx.doi.org/10.24123/jsh.v7i1.676.

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The low tax ratio as comparison between tax revenue and gross domestic product rate of Indonesia compared with other countries indicated low tax payer compliance rate on compulsion to pay tax. The tax payer compliance level is influenced by factors of tax payer attitude and law supremacy. Stronger law supremacy will influence tax payer compliance and attitude in paying tax. The tax payer attitude is influenced by factors of service, socialization and law supremacy. Law supremacy can influence tax payer compliance in direct and indirect manner that in turn influence tax payer attitude and finally his/her compliance. By identifying the extent of socialization, service and law supremacy factors influence on tax payer attitude that will influence tax payer compliance it is expected to give benefit for stakeholder where in this case is taxation general directorate. By identifying which factor that has greaterinfluence it is expected to give more priority in performing influencing activities in improving tax revenue. Tax revenue improvement is expected to be able to improve tax ratio. Tax ratio increase is indication of increased tax payer compliance in performing his duty of paying tax.
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2

O'Malley, Kathleen, and Shirley Kelly. "Compensated by the Tax-Payer." Books Ireland, no. 280 (2005): 254. http://dx.doi.org/10.2307/20632853.

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3

Nick, Peter. "Microtubules and the tax payer." Protoplasma 249, S2 (October 18, 2011): 81–94. http://dx.doi.org/10.1007/s00709-011-0339-5.

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4

Anugrah, Audrey, Zaitul Zaitul, and Herawati Herawati. "Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak." JAE (JURNAL AKUNTANSI DAN EKONOMI) 5, no. 1 (March 1, 2020): 77–87. http://dx.doi.org/10.29407/jae.v5i1.13444.

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The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of trust on government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper.
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5

Cahyono, Yuli Tri. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta)." Riset Akuntansi dan Keuangan Indonesia 2, no. 2 (September 18, 2017): 163–75. http://dx.doi.org/10.23917/reaksi.v2i2.4923.

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This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income. The total sample of this research were 95 individual tax payers. The technique to collect sample in this research is convenience sampling. The data analysis method is multiple linear regression. The results of this research shows that the variable of perceptions of service quality give the influence towards the tax income, meanwhile the variable of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws are not influence towards the tax income. Keywords: tax evasion, self assessment system, perceptions of service quality, the level of tax income
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6

Arunasalam, Kavitha. "A Study on Tax Payer Perception on Tax E-Filling in Less Developed Areas in Malaysia." International Journal of Psychosocial Rehabilitation 24, no. 02 (February 10, 2020): 776–86. http://dx.doi.org/10.37200/ijpr/v24i2/pr200390.

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7

Siswanto, Eko Hadi, and Rachmi Septia Yustikasari. "Pemeriksaan Pajak Dan Tingkat Kepatuhan Wajib Pajak Badan Terhadap Penerimaan Pajak Studi Pada Wajib Pajak KPP Pandeglang." Liquidity 4, no. 1 (June 28, 2018): 20–25. http://dx.doi.org/10.32546/lq.v4i1.77.

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The purpose of this research is to study it there is positive influence of tax audit and tax payer compliance of tax receipts.The research method used is causal, with the unit of analysis Entity Tax Payer. Sampling method used stratified random sampling.The tax audit and tax payer compliance of tax receipts by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that’s positive influence of influence of tax audit and negative influence tax payer compliance of tax receipts.
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8

Dewi Rachmania, Eni Suharti,. "Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion." Jurnal Akuntansi 23, no. 2 (October 17, 2019): 285. http://dx.doi.org/10.24912/ja.v23i2.589.

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The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 samples (respondent) obtained from the slovin’s formula. The result of this reseach show indicates that the implementation of tax officer services/Fiscus have negative impact partially to tax-evasion and fairness of tax regulation has not effect partially on tax evasion.
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9

Lauty, Puspa Ayu, and Theresia Woro Damayanti. "Tax Payers Consultative Year 2015: There Is a Dramaturgy?" KINERJA 22, no. 2 (November 6, 2018): 156–67. http://dx.doi.org/10.24002/kinerja.v22i2.1811.

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This research examines about dramaturgy of the implementation of Tax Payer Consultative Year 2015 at Kantor Pelayanan Pajak Pratama Semarang Candisari. The purpose of this rearch is to describe and analyze the implementation of Tax Payer Consultative Year 2015 policy as a dramaturgy at Kantor Pelayanan Pajak Pratama Semarang Candisari. This research is a qualitative research using descriptive analysis and interviewing techniques directly to the informant. The number of respondents in this research were 8 people. The results of this research indicate that there was dramaturgy on the implementation of Tax Payer Consultative Year 2015 at Kantor Pelayanan Pajak Pratama Semarang Candisari. Proven by the compatibility between the criterias about the behavior of dramaturgy of Tax Payer Consultative Year 2015 policy and the criterias according to the theory of dramaturgy by Goffman (1959), which is used as a reference in this research.Keywords: Dramaturgy, Tax Payer Consultative Year 2015
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10

Supriyanti, Supriyanti, and Nur Hidayati. "PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." Akuntansi dan Teknologi Informasi 7, no. 1 (May 26, 2019): 41–50. http://dx.doi.org/10.24123/jati.v7i1.1932.

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The Directorate General of Taxation has been done strategic role as one of steps to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of fiscus and criterions of tax payer of compliance toward tax payer compliance. The procedure of data collection in this research is by distributing the questionnaire to the tax payer in Tax Service Department East Sidoarjo directly at 2007. There are 43 questioners collected. The result of validity and reliability from 44 question shows that all question is valid and reliable. So, the result of normality shows that data is normal distribution. The result of regression shows that just tax knowledge variable influence significantly toward tax payer compliance.
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11

Khulsum, Umy Anisari, and Made Dudy Satyawan. "Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan)." AKRUAL: Jurnal Akuntansi 6, no. 1 (October 14, 2014): 33. http://dx.doi.org/10.26740/jaj.v6n1.p33-51.

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AbstractTax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance. Based on previous research conducted before tax reform 2007, many factors influence taxpayer compliance, one of them is characteristic of business. This study aims to determine the influence of business characteristics corporate tax payer toward level of compliance based on reporting compliance measurement after tax reform 2007. Characteristics of business corporate tax payers in this study include market orientation and business structure. This research method is quantitative. This study was conducted on the tax payer that registered in KPP Pratama Surabaya Sawahan. The analysis technique used is multiple linear regression. The results showed that variable market orientation affect level of compliance based on reporting compliance measurement. But, variables business structure does not affect level of compliance based on reporting compliance measurements.
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12

Титов, Алексей, and Aleksey Titov. "Validity of Tax Benefit and «Bad Faith» of Counteragent of Tax Payer." Journal of Russian Law 2, no. 9 (September 23, 2014): 36–41. http://dx.doi.org/10.12737/5499.

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In article the analysis loose is provided in the legislation of the Russian Federation of criteria which taxing and judicial authorities use when carrying out an assessment of validity of application by the taxpayer of tax benefit in cases of «dishonesty» of the contractor of the taxpayer. Approach of the legislator to definition of the concept «integrity» of the taxpayer is investigated. The position of the author on the practical problems arising in the course of use by the taxpayer of the right to use tax benefit is stated. The author of the real work comes to a conclusion that lack of due legal regulation of process of use by the taxpayer of the right for use of tax benefit often allows taxing authorities to resolve an issue of validity of tax benefit at discretion.
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13

Nazir, Nazmel. "PENGARUH PENGETAHUAN PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei atas WP-OP PBB di KPP Pratama Jakarta Pasar Rebo)." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 5, no. 2 (May 6, 2019): 85. http://dx.doi.org/10.25105/jipak.v5i2.4473.

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<p class="Style1"><em>The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.</em></p>
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14

Siswanto, Eko Hadi. "Tingkat Pendidikan, Persepsi Wajib Pajak Orang Pribadi Dan Kepatuhan Penyampaian Surat Pemberitahuan Pajak Penghasilan Kasus Di Perumahan Puri Serpong 2 Kota Tangerang Selatan." Liquidity 1, no. 1 (July 2, 2018): 50–58. http://dx.doi.org/10.32546/lq.v1i1.154.

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The purpose of this research is to study it there is positive influence of education level and perception of Personal Tax Payer toward The Submission of Annual Income Tax Report. The research method used is causal, with the unit of analysis Personal Tax Payer. Sampling method used stratified random sampling. The level education, perception of Personal Tax Payer and The Submission of Annual Income Tax Report by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that's positive influence of level education and perceptions of Personal Tax Payer together and partial toward The Submission Annual Income Tax Report with determination coefficient is 34,99%.
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15

John, Kachi Bielu. "Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings." Journal of Legal Studies 26, no. 40 (December 1, 2020): 156–72. http://dx.doi.org/10.2478/jles-2020-0018.

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AbstractThe refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order. With a detached team of policemen, the tax authority will storm the premises of the taxpayer, vandalize, forcefully drive out the tax payer and seal up the premises. All these arrangements and decisions are done behind the taxpayer. This paper examined the constitutionality of the entire procedure for the recovery of tax due to the tax payer. The paper utilized doctrinal methodology in analyzing the extant laws and case laws as they relate to the subject matter. The paper submits that decisions under section 104 PITA are too weighty to be taken in the absence of the taxpayer. The paper, therefore, recommends some sort of judicial activism by judicial officers in exercising their discretion and accommodate the interest of the taxpayer.
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16

Novelasari, Deanty Kurnia, and Wiwik Utami. "The Effect of Tax Regulation Understanding, Justice Principles and Tax Sanction towards the Tax Payer Compliance." Scholars Bulletin 06, no. 02 (February 29, 2020): 46–52. http://dx.doi.org/10.36348/sb.2020.v06i02.002.

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17

Elffers, H., H. S. J. Robben, and D. J. Hessing. "Under-Reporting Income: Who is the Best Judge--Tax-Payer or Tax Inspector?" Journal of the Royal Statistical Society. Series A (Statistics in Society) 154, no. 1 (1991): 125. http://dx.doi.org/10.2307/2982705.

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18

Supardi, Eddy. "TANGGAPAN WAJIB PAJAK TERHADAP KUALITAS PELAYANAN DILIHAT DARI TINGKAT KEPENTINGAN DAN KINERJA PADA KANTOR PELAYANAN PAJAK KOTA BOGOR." Jurnal Ilmiah Binaniaga 2, no. 01 (November 22, 2018): 14. http://dx.doi.org/10.33062/jib.v2i01.199.

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The Tax Payer obidience in fulfiling their taxation obligation will be influenced a lot by the satisfaction level toward the service fiscus. The aim of this observation is to know the response of Tax Payer toward service quality through importance and performance. The population which become the object of this observation is the personal Tax Payer registered in Bogor Tax Service Office and the number of respondents taken as the sample are 100 respondents with Slovin formula. The analysis method used is descriptive analysis and importance-performance analysis. The result of this observation will be able to be used as one of the input to Bogor Tax Service Office in improving the quality service and for the following observation, especially those who take the same object as the observation in order to improve the quality service to the Tax Payer based on the service of its working way which is felt less. Otherwise it is important for The Tax Payer, maintaining the good work or balancing the service quality based on the working way which is evaluated less important by The Taxe Payer, but has been done reasonably well or very well by The Service Office
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19

Holly, Anthony, Maouren Angel Soewandi, and Lukman Tuwo. "Determinant of Tax Payer Compliance in KPP Pratama Makassar Utara." JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) 1, no. 1 (October 1, 2019): 15–38. http://dx.doi.org/10.37715/jaef.v1i1.996.

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This research aims to determine (1) the influence of Modernization tax administration system on taxpayer compliance in the KPP Pratama Makassar Utara, (2) the influence of tax knowledge on taxpayer compliance in the KPP Pratama Makassar Utara. The research data obtained from questionnaire were distributed to taxpayer in the KPP Pratama Makassar Utara. The sample determined by using purposive sampling with a sample size of 97 respondents. Further data have been obtained, tested by using multiple linear regression analysis. The results of hypothesis test prove that modernization tax administration system has positive impact on the taxpayer compliance and tax knowledge has positive impact on the taxpayer compliance.
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20

Niesiobedzka, Malgorzata. "Typology of taxpayers and tax policy." Polish Psychological Bulletin 45, no. 3 (September 1, 2014): 372–79. http://dx.doi.org/10.2478/ppb-2014-0045.

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Abstract The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003) and Torgler (2003). The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.
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21

Zawitri, Sari, and Elsa Sari Yuliana. "Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)." Jurnal Ekonomi Bisnis dan Kewirausahaan 5, no. 2 (August 19, 2016): 144. http://dx.doi.org/10.26418/jebik.v5i2.17147.

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Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue.
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22

Akpor, Tambi Andison. "Contribution of Tax Consultancy Firm in the Reduction of Tax Evasion in Cameroon." International Journal of Business Economics (IJBE) 1, no. 2 (March 30, 2020): 87–101. http://dx.doi.org/10.30596/ijbe.v1i2.3485.

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This study attempts to examine the Contribution of Tax Consultancy Firm in the Reduction of Tax Evasion in Cameroon. The objectives are to: explore the contribution of Management of Tax Accounting Consortium (MTA) in the reduction of tax evasion in companies and to investigate the consequences of tax evasion on the tax payer enterprise. Methodologically, we used focus group discussion and quantitative data collected from MTA to estimate our result. The result shows that consultancy firm plays a major role in the reduction of tax evasion. Result by tax payer enterprise shows that companies that evade tax being good, bad or fraudulent faith end up losing much money that may lead to the collapse of the company. We recommend that tax payers should pay their taxes at the appropriate periods and rightly calculated to avoid penalties and interests. The government of Cameroon should absolutely encourage the growth of tax consultancy firms; it’s a wise step towards economic growth.
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23

이재호. "Transfer of Real Estate in Trust and Tax Payer under Value-Added Tax Act." Journal of hongik law review 13, no. 1 (February 2012): 797–830. http://dx.doi.org/10.16960/jhlr.13.1.201202.797.

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24

Sentsova (Karaseva), M. V. "The legal qualification of transactions for tax purposes." Russian Journal of Legal Studies 3, no. 3 (September 15, 2016): 111–16. http://dx.doi.org/10.17816/rjls18173.

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In the clause it is underlined that quite often the rights of tax payer are demanded by protection in connection with wrong qualification of the transactions made by the tax payer. The drawbacks of the qualifications take place in activity of tax departments and courts.
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25

Kubjatkova, Anna, Anna Krizanova, and Veronika Jurickova. "Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study." SHS Web of Conferences 91 (2021): 01009. http://dx.doi.org/10.1051/shsconf/20219101009.

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Pricing is a complex process that is influenced by many factors, which companies must constantly take into account when creating prices. The final selling price is formed by various influences, including the impact of value added tax (VAT). This tax affects all final consumers, but it also affects the businesses themselves in setting their sales prices. The main goal of this paper is to analyze the impact of VAT on pricing and to prove the fact that VAT values affect both the payer and the non-payer of VAT, if they buy from the VAT payer. The purpose is to point out the difference in the selling price between these two entities and thus to prove the influence of VAT on their pricing. In this paper, the methods of induction and deduction were used, as well as methods of analysis and synthesis. Based on the performed analyzes, we proved the influence of VAT on the pricing of both the payer and the non-payer of VAT, while the difference is observable in the amount of their selling price and tax liability.
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26

Rahayu, Novita Eksanti. "THE EFFECT OF TAX RATE, TAX AWARENESS AND PENALITIES ON TAX PAYER COMPLIANCE AT SMEs IN REJOTANGAN TULUNGAGUNG." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 2, no. 02 (February 8, 2022): 42–55. http://dx.doi.org/10.21274/balance.v2i02.5415.

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Abstract The purpose of this research is to examine the effect of tax rates on taxpayer compliance of SMEs in Rejotangan Tulungagung district. To test the effect of sensitization on taxpayer compliance with SMEs in Rejotangani Tulungagung District, to examine the effect of tax penalties on SMEs taxpayer compliance in Rejotangani Tulungagung District. To examine the effect of tax rates, tax awareness and penalties on taxpayer compliance by SMEs in Rejotangan Tulungagung District. The research approach used is a quantitative approach, of the associative research type. The population used in this study consisted of all SMEs in Rejotangan district, with a total of 85 SMEs selected using the random sampling technique. Data analysis used the multiple linear regression method. The results of this study, namely: (1) There is a significant effect of tax rates on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. The amount of the tax rate which is the stipulation also makes the reason why the taxpayer pays the tax. (2) There is a significant effect of sensitization on tax compliance of SMEs in Rejotangan Tulungagung district. Taxpayers make tax payments due to self-awareness or encouragement from other parties. (3) Tax penalties have a significant effect on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. The application of tax penalties that create a deterrent effect, so that subsequent payments are better directed. (4) There is a significant effect of tax rates, awareness and tax penalties on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. Therefore, it is important for the parties involved to consider various factors that influence taxpayer compliance. Keywords: SMEs, tax rate, tax awareness, penalties for taxpayer compliance
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Sukrisno Agoes, Jenni Cong,. "Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor." Jurnal Paradigma Akuntansi 1, no. 2 (July 30, 2019): 292. http://dx.doi.org/10.24912/jpa.v1i2.4702.

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The purpose of this study is to determine the effect of tax payer awareness, tax knowledge and tax sanction to taxpayer compliance in paying motor vehicle tax in west jakarta SAMSAT. Questionnaires were distributed to 100 respondend. The population used is taxpayer who pays motor vehicle in west jakarta SAMSAT. Data analysis techniques used are multiple regression analysis. The result of this research shows that tax knowledge and tax sanction have a significant and positive effect with taxpayer compliance. Then the last tax payer awareness has no affect significant and positive with taxpayer compliance.
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Ngumar, Sutjipto. "TAX PLANNING UNTUK PEMBAYARAN PAJAK DENGAN BENAR BAGI PERUSAHAAN DI INDONESIA." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 1 (November 25, 2016): 43. http://dx.doi.org/10.24034/j25485024.y2000.v4.i1.1899.

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This paper explains corporate 's tax planning policy as the tax payer purposes (1) that Taxes which be paid exactly no more nor less (2) To care corparate 's liquidity (3) to get profit normaly. Tax planning does not effort how make making tax evasion, but it is a strategy for tax saving and tax avoidance. The problem is that corporate as the tax payer does not understand about tax regulation, or the corporate just transfers the tax problem to accountancy department, because the manager has not time to understand tax law, eventhough to safeguard for negotiating by customer, the manager does not involve with anyone. The corporate initiative to execute tax planning are (1) Transfering tax value added expense to the buyer or customer (2) To carry out the holding company through accountancy engineering, by Pooling interest and Purchase method. Pooling interest method means no recoqnize value added (goodwill) ; in the other hand purchase method means the assets be counted by market value, so value added (goodwill) will be writen off by depreciation.
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Sarjono, Bayu. "MITIGASI RISIKO PERPAJAKAN MELALUI PENGAMPUNAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI." Jurnal Bisnis Terapan 2, no. 02 (December 30, 2018): 201–10. http://dx.doi.org/10.24123/jbt.v2i02.1623.

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Tax is one of the major source of Indonesia state revenue to develop the country but the realization of tax revenues has not reached the target. One of the efforts made by the government in increasing tax revenues through tax amnesty programs. For example, Taxpayer A (individual tax payer) follows tax amnesty because there are still unreported assets that are found inside and outside the country by redemption payment. The benefits of following tax annesty programs are to mitigate tax risk by obtaining a remission of taxes, could eliminate tax penalties, and not being subject to criminal sanctions in the taxation. Taxpayers A (individual tax payer) has the obligation to declare of their offshore assets periodically for three years since the Statement Letter on tax amnesty issued.
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Gunawan, Yuliana, Lidya Agustina, and Enrico Goiyardi. "Different Influence Analysis of Sunset Policy and Tax Amnesty to the Retailer/ Small and Medium Sized Enterprise Individual Taxpayer Compliance (in the Region of Majalaya Tax Office, Bandung City)." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 2 (August 12, 2019): 133. http://dx.doi.org/10.32493/eaj.v2i2.y2019.p133-140.

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As we all know, tax is one of the most essential source of a state income which reaches up to 70% of the total. The target of tax payment has always increased every year, together with the increasing need of state expenses. Many breakthrough has been made since the onset of tax reformation in 2002 in order to facilitate the tax payers in fulfilling their duty as well as to reach the target of tax proceeds.One of those breakthrough is Sunset Policy, and the other is Tax Amnesty. The Population used in this research is non -employee individual taxpayer enlisted in the Tax Office of Majalaya, Bandung City, using qualitative data (the primary data obtained from questionnaire result). Sampling data drawn from simple random sampling method. Data analysis method used is the Simple Regression analysis which has passed the validity, reliability and classical assumption tests combined t-test.The result of this research shows that there is a significant influence of both Sunset Policy and Tax Amnesty variable to the tax compliance of the individual tax payer, with the Sunset Policy conveys greater impact than the latter.Key words: tax amnesty, sunset policy, tax compliance of the individual tax payer
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Shabbir, Malik Shahzad. "The Determination of Money: A comparative analysis of Zakat (Alms) and Income Tax payers among selected ASEAN countries." Global Review of Islamic Economics and Business 6, no. 1 (December 25, 2018): 051. http://dx.doi.org/10.14421/grieb.2018.061-04.

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AbstractPurpose: The objective of this study is to provide a solution for ASEAN countries regarding zakat and income tax under Islamic monetary system. When the alms payer spend their alms, they don’t need to pay income tax because they have to deduct already their amount through one channel only.Design/Method: This study based on qualitative measurement technique and includes several constitution acts regarding zakat (alms) payer and income tax acts. This study builds a notion to make the alms as the subtrahend of income tax so it could minimize the burden for those who are obliged to pay both of the tax and alms, where it will lead to a positive impact in terms of increase the number of alms payer and tax payer.Results: The result of these alms are distributed among eight categories set in Quran in order to decrease poverty and boost economic growth in particular countries. The alms payer are disputatively increase then the society will feel welfare of the distributed result of alms to the people. Moreover, everyone has more money to pay taxes especially those belong from low incomes, whose earnings have to be cut again by the income tax paid, which doesn’t mention the religious absolute obligation to pay zakat mal.Originality of Work: The study investigates a comparative analysis between two different deduction systems on income. Furthermore, this study also helps policy makers for real implication of alms in the country and creates reform of monetary system for financial institutions.
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Darmayasa, I. Nyoman, Yuyung Rizka Aneswari, and Elana Era Yusdita. "MENINGKATKAN KEPATUHAN DAN PENERIMAAN PAJAK MELALUI WITHHOLDING TAX SYSTEM." InFestasi 12, no. 2 (March 29, 2017): 203. http://dx.doi.org/10.21107/infestasi.v12i2.2769.

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The research aimed to understand deeply about withholding tax system in Indonesia and propose taxation strategy to maximize withholding tax according to self assessment system. The research use interpretive paradigm with literature method approach. The result of the research indicate that first, tax compliance in Indonesia is still low category so it need efforts to improve. Second, with withholding tax system will assurance due tax payment because tax taker is more discipline to cut tax for tax payer. Third, withholding tax system can control effectively and efficiently to minimize examination object not for personal tax payer but for work or income giver. Fourth, through the withholding tax system, tax payers would cut taxes when the conditions of high economic capacity. Fifth, several proposals to improve the maximization WHT include expanding the tax base and direct tax cuts were not final is still possible into the final tax in the scheme of withholding tax, giving rewards to a third party who is disciplined and obedient, open access to the Direktorat Jenderal Pajak (DJP) on the banks of the effectiveness of tax policy and make the Single Identification Number (SIN) to attract new taxpayers. This study contributes to the formulation of policies Direktorat Jenderal Pajak (DJP).
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Sert, Mesut. "Tax Stories from South Anatolia." International Journal of Business and Social Research 6, no. 4 (May 10, 2016): 28. http://dx.doi.org/10.18533/ijbsr.v6i4.953.

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<p>In this research, the data obtained from the oral history interviews with both sides – tax payer peasants and tax collectors – are used to interpret how tax relations work and how this process is perceived by the tax payer. Based on the idea that nicknames might offer a more realistic framework in this sense, the nicknames given to tax collectors, such as Rıza of the Cliff (Uçurumlu Rıza), Mustafa the Angel (Melek Mustafa), the Slender Tyrant (İnce Zalım), and the Black/Yellow Hell (Kara/Sarı Cehennem), are believed to be a representative of the relationship between both parties. Never published before in another medium, the story of Süleyman, the Butcher (Kasap Süleyman) is also hereby introduced into field literature. </p>
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Rediyana, Ika, and Hadri Mulya. "Why Does The Tax Knowledge Give Negative Effect on the Level of Tax Payer Compliance?" Scholars Bulletin 05, no. 11 (November 30, 2019): 639–43. http://dx.doi.org/10.36348/sb.2019.v05i11.006.

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35

Harjo, Dwikora, and Fauzilah Salleh. "Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia." Ilomata International Journal of Tax and Accounting 3, no. 1 (March 1, 2022): 422–33. http://dx.doi.org/10.52728/ijtc.v3i1.429.

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Individual taxpayers awareness and compliance are predicted to be below expectations in numerous Indonesian regions, as evidenced by the yearly tax reporting (SPT), which is still below the expected aim. The number of taxpayers who submit the SPT is one indicator of compliance; the higher the number of taxpayers who report the SPT, the higher the level of compliance. The goal of this study is to look into how the Cileungsi Pratama Tax Service Office in West Java, Indonesia, implements annual tax reporting for personal taxpayers. The authors apply Van Meter Van Horn's Policy Implementation Theory to six test variables: standards and policy objectives, resources, inter-organizational linkages, implementing agent characteristics, social, economic, and political situations, and implementer disposition. The qualitative descriptive approach was adopted in this study. Observation, documentation, and interviews were utilised to collect data, which was then analysed through data reduction, data display, and drawing conclusions. The study's findings demonstrate that, from 2018 to 2020, individual taxpayers' yearly tax reporting at the Cileungsi Tax Office complied with applicable rules and regulations, but that it fell short of the aim.
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Muflihani, Firna, Bambang Subroto, and Mohamad Khoiru Rusydi. "The Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance." Journal of Economics, Business, & Accountancy Ventura 24, no. 2 (November 23, 2021): 184. http://dx.doi.org/10.14414/jebav.v24i2.2609.

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This study was conducted to determine the factors that influence the behavior oftaxpayer compliance through tax planning, both internal and external factors. Thisstudy used analytical method of SEM (Structural Equation Modeling) with sampleconsisting of 346 corporate taxpayers and tax professionals in Samarinda City as theunit of analysis. Data were collected by distributing questionnaires either directly orvia Google form. The results of this study prove that internal factors have a negativeeffect on obedient behavior directly and have a positive effect on tax-payer compliance through tax planning. This study also proves that external factors have a positive effect on tax-payer compliance both directly and through tax planning. Therefore, it can be concluded that the motivation for tax compliance is mediated perfectly by tax planning. Meanwhile, the complexity of the taxation system and the financial condition of taxpayer compliance is partially mediated by tax planning. The results of this study imply the im-portance of tax planning in increasing tax payments.
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Rosyidi, Fahim. "PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANWIL DJP JAWA TENGAH I DAN JAWA TENGAH II." Jurnal Akuntansi Indonesia 3, no. 1 (November 14, 2016): 47. http://dx.doi.org/10.30659/jai.3.1.47-58.

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The purpose of this research is to determine the effect of tax addiction with admission letter and enforcement letter toward tax payer compliance. The method that be used in this research is multiple linier regression which test using SPSS Program In this research, the sample is taken from admission letters and enforcement letter that issued by tax office in the Directorate General of Taxation Central Java I and Central Java II Territory during period 2010 and 2011. The method for choosing the sample is nonprobability, choosing sample based on simplycity Based on the result of the research, shows that the result of hypothesis partially (t-test) get the significancy variable score admission letter and enforcement letter is 0,003 and 0,001 smaller than 0,05. So its proved that admission letter and enforcementletter have significant influence toward tax payer compliance. Determination coefficient shows 0,324 or 32,4% means 32,4% tax payer compliance is influenced by admission letter and enforcement letter.
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38

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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Muttaqin, Ibnu. "Pengaruh Kesadaran Membayar Pajak, Persepsi Wajib Pajak Dalam Pelaksanaan Sanksi Denda, SPPT, dan Pemeriksaan Pajak Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kecamatan Wanasari Kabupaten." Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 10, no. 2 (August 31, 2018): 218–31. http://dx.doi.org/10.24905/permana.v10i2.83.

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Ibnu Muttaqin 4314500030 Influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.
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Dewi, Ayu Komala, Syahril Djadang, and Darmansyah Darmansyah. "ANTECEDENT TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN TAX AMNESTY SEBAGAI PEMODERASI." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 3, no. 1 (June 30, 2017): 49–61. http://dx.doi.org/10.34204/jiafe.v3i1.433.

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ABSTRACTThis study aims to identify and analyze the impact of tax audit and enforcement of compliance on corporate tax payers, with the tax amnesty as a moderating factor. The study population was registered corporate tax payers in KPP Pratama Depok. This research is using random sampling method with a total of 100 respondents. Data analysis was performed using Moderate Regression Analyst (MRA), which contains elements of interaction (multiplication of two or more independent multiplication) by using SPSS 22 for windows. The study used a questionnaire statement that is processed with statistical test. The results showed that the tax audit, law enforcement if it is moderated by tax amnesty has positively significant impact on tax compliance entities. Keywords: Tax Audit, Enforcement, Tax Amnesty, Tax Payer Compliance
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41

Moran, Mark. "Single Payer or Individual Tax Credit: Which Reform Proposal Is Best?" Psychiatric News 43, no. 21 (November 7, 2008): 14–20. http://dx.doi.org/10.1176/pn.43.21.0014a.

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42

Torgerson, D. J. "Priority setting in health care: should we ask the tax payer?" BMJ 320, no. 7250 (June 17, 2000): 1679. http://dx.doi.org/10.1136/bmj.320.7250.1679.

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43

Ariyanto, Stefanus, and Andrew Hartanto. "Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory." Binus Business Review 2, no. 1 (May 30, 2011): 143. http://dx.doi.org/10.21512/bbr.v2i1.1118.

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The most important parts of government income comes from taxes, especially income taxes. The different point of view arises between government and tax payer. While the government try to increase the tax income, the taxpayers always intend to minimize their tax burden by implementing tax management/plannning. This paper is a case study in FA Trico Paint Factory (FA TPF) that try to reperforming company’s income tax return preparation with the main purpose to minimize company tax burden, while it is still comply with tax regulations in Indonesia. This approach could be an alternative for the company to restate it’s annual income tax return, to avoic fines and charges for not comply with the regulations, and minimize it’s income tax expense by approximately 10% per year.
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44

Nawangsasi, Yuli, Inayati Nasrudin, and Hilda Purnamawati. "PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI BERDASARKAN KEBIJAKAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK." Jurnal ASET (Akuntansi Riset) 9, no. 2 (January 1, 2018): 49. http://dx.doi.org/10.17509/jaset.v9i2.9235.

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Abstract Annual personal income tax return reporting by manual had changed to use internet media directly through Directorate General of Taxation’s website. The purpose of this research was to compare obedience of assessable to evaluate a number of the annual income tax return reporting compliance of personal tax payer by manual and through Directorate General of Taxation’s website. The data was the registered annual income tax return submission compliance of individual tax payer during periode 2013 – 2016 in the Tax Office Primary Bandung City, Regional Tax Office West Of Java I. The Methodology of this research was descriptive analysis, comparative analysis, verivikatif analysis. And Hypotesis test used Independent Two Sample. As a result, there wasn’t upgrading obedience compliance of individual tax payer after application of E-Filing. ABSTRAKPelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi secara manual, mengalami pembaharuan dengan beralih menggunakan media internet pada website Direktorat Jenderal Pajak. Tujuan penelitian ini adalah untuk membandingkan kepatuhan Wajib Pajak Orang Pribadi dengan mengevaluasi jumlah pelaporan SPT Tahunan WPOP secara manual dengan menggunakan website Direktorat Jendral Pajak. Data penelitian berupa SPT Tahunan PPh Wajib Pajak Orang Pribadi yang terdaftar dan realisasi pelaporan SPT tahun 2013 - 2016 di Kantor Pelayanan Pajak (KPP) Pratama Kota Bandung Kanwil DJP Jawa Barat I. Metode penelitian adalah analisis deskriptif, komparatif dan verifikatif dengan uji hipotesis yang digunakan adalah uji beda sampel saling bebas. Hasil penelitian tidak terdapat peningkatan kepatuhan Wajib Pajak setelah penerapan SPT online (E-Filing) dibandingkan sebelumnya.
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45

Sukowidyanti, Asmoro Priandhita, Ferina Nurlaily, and Edlyn Khurotul Aini. "Pengembangan dan Pelatihan Perpajakan Games Edukasi Perpajakan Untuk Meningkatkan Kesadaran Pajak Early Tax Payer." JIPEMAS: Jurnal Inovasi Hasil Pengabdian Masyarakat 2, no. 1 (March 8, 2019): 18. http://dx.doi.org/10.33474/jipemas.v2i1.1637.

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The education and socialization of taxation provided early on is a government investment that benefits can be felt in the future. Based on this background, we developed a 3-dimensional tax education game that is used to provide additional knowledge and understanding to elementary school-level children on the importance of taxes so that they can ultimately raise awareness to pay taxes in the future. The method used is to hold discussions with partners, develop 3D educational games applications, carry out training on tax education games, and evaluate the results of training implementation. The training activities were carried out in 3 (three) Elementary Schools namely SD Negeri Experiment 1 Malang SD Negeri Rampal 1 Celaket Malang, and SD Negeri Model Malang. The results of the training showed that tax education games are effective in increasing tax knowledge and awareness. This can be seen from the increase in the quality of understanding related to taxation based on the Pre Test of 79.05% and increased after Post Test to be 86, 62%.
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46

Hansa and Praveen Sahu. "Fairness dimension of goods and services tax." International Journal of Accounting, Business and Finance 1, no. 1 (January 1, 2022): 40–47. http://dx.doi.org/10.55429/ijabf.v1i1.19.

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A tax system to be called fair must assess the tax liability of each tax-payer without any biases. Most studies suggest a positive relationship between tax fairness perception and compliance behavior. This relation can only be ascertained if the factors of tax fairness are known. This study investigates the dimensions of tax fairness in India concerning the recently implemented Goods and Services Tax (GST). A survey questionnaire on tax fairness was developed and administered to a sample of 210 business people belonging to the micro, small, and medium enterprises (MSME) sector. Measures of central tendency, factor analysis, and reliability analysis identify five robust tax fairness dimensions: General Fairness, Exchange with Government, Process Equity, Inter-Group Equity, and Tax Rate Structure. By identifying the dimensions of tax fairness, the perception of tax-payers can be understood, and the factors leading to tax evasion can be curbed.
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Ratmono, Dwi, and Nur Cahyonowati. "KEPERCAYAAN TERHADAP OTORITAS PAJAK SEBAGAI PEMODERASI PENGARUH DETERRENCE FACTORS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI." Jurnal Akuntansi Indonesia 2, no. 1 (November 14, 2016): 1. http://dx.doi.org/10.30659/jai.2.1.1-15.

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This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax authorities. Economics-of-crime approach predicts that the higher probability of tax audit and tax fine will enhance tax compliance. According to slippery slope theory, the positive relation of tax compliance and its deterrence factors might be stronger if tax payer has a higher trust in legal and taxation system. The field experiment is designed by 2x2x2 between subjects. The participants comprise of 80 personal tax payers in Semarang City. Using ANOVA as statistical analysis, this reseach suggested that tax compliance is more likey to be effectively affected by trust in tax authorities rather than deterrence factor. However, according to univariate analysis, tax audit and tax fine are still important determinants of tax compliance.
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48

S M, Uvaneswaran, and Tsega Zemen. "Behaviour of business class tax payers on tax compliance in Ethiopian revenue administration." American Journal of Economics and Business Management 3, no. 3 (July 30, 2020): 74–91. http://dx.doi.org/10.31150/ajebm.v3i3.175.

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Tax compliance issue is a major problem in revenue generation by the federal government in African countries. In Ethiopia, tax mobilization was also the lowest among sub-Saharan African countries and main purpose of the research is to identify the factors influencing the behavior of tax payer’s on tax compliance in Dessie town revenue authority. The target population of the study was Business Class people which denotes as category “A” tax payers of Dessie town and a Sample of 330 business was taken using stratified sampling followed by random sampling from each stratum from the total population of 1898. The taxpayers were stratified into trade (retailer and wholesaler), service sector and manufacturing (process) according to their field of work or business. The primary source of data was used to collect five point Likert scale data through questionnaire and partake 92.12% (304) as response rate from the sample size. The results exhibited that factors like tax knowledge, perception of tax payer’s fairness in tax system and equity, the influence of referral groups (friends, relatives) and probability of revenue authority audit and government spending on tax collection were influenced the tax payer’s behavior on voluntarily tax compliance. Finally, the revenue office has to ensure understanding of tax knowledge by the tax payer, maintain the transparency of the tax system and equity, collected tax has to be spend wisely by the Ministry of Finance and Economic Development for the welfare of the society and infrastructural development of the country.
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Lohvyn, Andrii. "PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION." Administrative law and process, no. 3 (30) (2020): 69–85. http://dx.doi.org/10.17721/2227-796x.2020.3.06.

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In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of administrative prevention (counteraction) measures in this area and, of course, the qualitative state of legal regulation of these measures. In the legal literature, administrative prevention measures were mainly studied in terms of conceptual and categorical apparatus and their classification. To date, considering the introduction of electronic administration of value added tax, studies on the use of administrative prevention measures by public authorities in the scientific field have not been analyzed. Taking into account international experience and based on a systematic analysis of the current legislation, the author deals with the legal mechanism for counteracting evasion from paying value added tax by means of introducing electronic administration of value added tax. The author notes that with the introduction of automated monitoring of risk assessment (taking into consideration the criterion of the amount of paid value added tax) (the so-called “tax burden” and/or “tax return”), the state is trying to increase budget revenues. The author concludes that administrative prevention (counteraction) measures used by regulatory authorities, in a sense, are the tools by which it is possible to achieve timely response to the activities of taxpayers aimed at tax evasion. It was substantiated that automated monitoring of compliance of tax invoices with the risk assessment criteria can be considered as a preventive measure, according to which taxpayers’ transactions aimed at forming an illegal tax credit are detected by regulatory authorities. In turn, making decisions if a payer of value added tax meets the Criteria of being a risky payer, and accordingly, further suspension (blocking) of registration of tax invoices of the specified payer, is a measure to counteract evasion from paying value added tax. It was proved that from the legal point of view, the legal mechanism of administrative prevention (counteraction) measures, in particular, those regarding the implementation (conducting) of automated monitoring, should contribute to the avoidance of legal collisions and contradictions that arise between regulatory authorities and taxpayers.
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Kucherkova, S. "Certain aspects of individual income tax." Galic'kij ekonomičnij visnik 73, no. 6 (2021): 16–24. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.06.016.

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The personal income tax is the main budget-forming tax, which plays a significant role in the redistribution of personal income and ensuring budget adequacy. Due to this tax, the state has the opportunity to influence the level of income and savings of citizens, it is a social regulator. The objective of the paper is to form a mechanism for collecting personal income tax in Ukraine and to study the fiscal efficiency of personal income tax and to determine the main directions of personal income tax reform. The paper considers the mechanism of personal income tax collection, which is based on the Tax Code of Ukraine and the main elements of the taxation system. It is proved that the tax system of Ukraine is characterized by instability, fiscal orientation with a limited and poorly developed regulatory function. The foreign experience of personal income taxation, tax rates and features of taxation is investigated in this paper. In foreign countries, tax rates are progressive. First of all, it should be noted that wages make up most of the income of individuals, and sometimes it is the only source of income. Taking into account the fact that Ukraine does not apply progressive personal income tax rates, this causes social injustice. It is proposed to use the concept of marginal income and not to tax income in the form of wages in the amount of the minimum amount set for each year. One of the important aspects of reforming the tax system of Ukraine is the introduction of a single reporting on personal income tax and a single social contribution filed by tax agent. It is proposed to declare income and disclose information about the property status of all individuals for the previous year. This will help to control and compare the payment of personal income tax with other tax reports and fill the state budget. Establishing a tax culture of taxpayers and their cooperation with fiscal officials requires some time, during which they must actively carry out explanatory work by fiscal officials and implement a system of preventive measures against tax evasion or concealment of income, and then apply a strict system penalties to the payer. According to this system the payer is unprofitable to hide income, as the fine exceeds its size. These measures will not only ensure the implementation of the regulatory but also the fiscal function of the tax.
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