Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora)
This study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and...
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| Format: | Article |
| Language: | English |
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Yayasan Ilomata
2022-04-01
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| Series: | Ilomata International Journal of Tax and Accounting |
| Subjects: | |
| Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/466 |
| _version_ | 1818217952760037376 |
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| author | Panji Harapan Agung Endro Andayani Ratih Kumala |
| author_facet | Panji Harapan Agung Endro Andayani Ratih Kumala |
| author_sort | Panji Harapan Agung |
| collection | DOAJ |
| description | This study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and using written documents. The results showed that the implementation of the VAT collection policy on PMSE, VAT receipts decreased in 2019 due to covid, the number of additional PMSE VAT taxpayers tended to decrease every semester, PSME VAT receipts tended to increase every semester, in terms of the level of effectiveness in 2020, respectively. less effective but in the 2021 period, very effective per semester, the application of the regulations has several weaknesses, namely related to the affirmation of sanctions against collectors who are negligent in carrying out their tax obligations and activities to explore potential Business Actors who are ready to be appointed as PMSE VAT collectors. In addition, public awareness about taxation is still very low, there are still many users who use the service for free and also the prevalence of piracy, this has more or less affected the number of transactions that can be subject to Value Added Tax. |
| first_indexed | 2024-12-12T07:16:03Z |
| format | Article |
| id | doaj.art-5687ca922c2a487c8eec052039d7ee7c |
| institution | Directory Open Access Journal |
| issn | 2714-9838 2714-9846 |
| language | English |
| last_indexed | 2024-12-12T07:16:03Z |
| publishDate | 2022-04-01 |
| publisher | Yayasan Ilomata |
| record_format | Article |
| series | Ilomata International Journal of Tax and Accounting |
| spelling | doaj.art-5687ca922c2a487c8eec052039d7ee7c2022-12-22T00:33:30ZengYayasan IlomataIlomata International Journal of Tax and Accounting2714-98382714-98462022-04-013215016110.52728/ijtc.v3i2.466466Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora)Panji Harapan Agung0Endro Andayani1Ratih Kumala2Direktorat Jendral Pajak KPP BADORA Institut Ilmu Sosial dan Manajemen STIAMIInstitut Ilmu Sosial dan Manajemen STIAMIThis study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and using written documents. The results showed that the implementation of the VAT collection policy on PMSE, VAT receipts decreased in 2019 due to covid, the number of additional PMSE VAT taxpayers tended to decrease every semester, PSME VAT receipts tended to increase every semester, in terms of the level of effectiveness in 2020, respectively. less effective but in the 2021 period, very effective per semester, the application of the regulations has several weaknesses, namely related to the affirmation of sanctions against collectors who are negligent in carrying out their tax obligations and activities to explore potential Business Actors who are ready to be appointed as PMSE VAT collectors. In addition, public awareness about taxation is still very low, there are still many users who use the service for free and also the prevalence of piracy, this has more or less affected the number of transactions that can be subject to Value Added Tax.https://www.ilomata.org/index.php/ijtc/article/view/466effectivenesskpp badorapmsevat |
| spellingShingle | Panji Harapan Agung Endro Andayani Ratih Kumala Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) Ilomata International Journal of Tax and Accounting effectiveness kpp badora pmse vat |
| title | Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) |
| title_full | Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) |
| title_fullStr | Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) |
| title_full_unstemmed | Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) |
| title_short | Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) |
| title_sort | effectiveness of pmse vat in the new normal era in kpp badan dan orang asing kpp badora |
| topic | effectiveness kpp badora pmse vat |
| url | https://www.ilomata.org/index.php/ijtc/article/view/466 |
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