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All Journal EKONOMIS : Journal of Economics and Business
Rahmat Heryat Furqon
Program Pasca Sarjana Universitas Pasundan
Economics, Econometrics & Finance

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Optimalisasi Penilaian Pajak Korporasi untuk Meningkatkan Penerimaan Pendapatan Negara Yayat Sudrajat; Rahmat Heryat Furqon; Yana Sahyana; Dadang Suwanda
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.688

Abstract

Taxes are a source of enormous potential revenue. A country's collection system, both Self Assessment and Official Assessment, will greatly affect the increase in government funding receipts. One type of tax revenue is from a test assessment of corporate taxpayer compliance which will affect the assessment of tax objects objectively and professionally in accordance with assessment standards and tax provisions so that state revenues are expected to increase. The research methodology used is based on the type of qualitative research. One of the advantages of this method is that researchers can find an in-depth understanding or interpretation of a phenomenon that is happening. In addition, descriptive qualitative research is carried out by examining the literature or literature studies that focus on explaining the research results obtained, as well as by collecting data by in-depth interviews. The results of the study indicate that it is necessary to conduct a business assessment to determine the value of an object of assessment in an objective and professional manner according to assessment standards and tax regulations on going concern, including business ownership interest, transactions and everything that affects on the value of corporations, to increase state revenue because currently its implementation is not optimal.
Ketidakpatuhan Wajib Pajak dalam Aksi Korporasi yang Berpotensi Menurunkan Penerimaan Pajak Negara Rahmat Heryat Furqon; Azhar Affandi; Dadang Suwanda
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.689

Abstract

Tax revenue is one of the sources of state financing. The achievement of the tax revenue target can be achieved if the taxpayer is obedient in carrying out his tax obligations. This study aims to see the level of compliance of corporate taxpayers with corporate action consisting of merger, consolidation, expansion or takeover of taxpayers' businesses on tax revenues. The research design approach used is descriptive qualitative research, which is research that aims to make a systematic, factual, and accurate description of the facts and characteristics of the research population. The data collection tool used in this research is document study. The results of this study indicate that the level of taxpayer compliance in corporate actions related to mergers, consolidations, expansions or takeovers is still low so that state tax revenues are not optimal.
Co-Authors Azhar Affandi Dadang Suwanda Yana Sahyana Yayat Sudrajat