The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal administrations. It surveys operations and other characteristics based common questions definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), Monetary Fund (IMF), Intra-European Organisation (IOTA), for Economic Co-operat...

Tax revenue have an important role for Indonesian’s development. The ratio of taxpayer compliance and tax in Indonesia has increased, but some areas the compliance, especially MSME decreased as at KPP Pratama Badung Utara. In effort to maintain mainly due Covid-19 pandemic, government implemented several policies by providing incentives, modernizing administration system imposing senctions on b...

The article is devoted to the study of existing approaches definition fundamental categories and concepts in taxation management system, which are based on a critical analysis scientific opinion regarding understanding, interpretation characterization processes related organization state's activities implementation its powers field regulation tax relations. It proved that "taxation management",...

Motor Vehicle Tax is allocated a minimum of 10% for road construction and maintenance in accordance with Law no. 28 2009 article 8 paragraph (5). However, data on the length roads according to conditions at BPS shows that number lengths damaged continues increase every year. The research object used all provinces Indonesia 2011-2020 except North Kalimantan. This was conducted see how effect mot...

It is of great significance to study the impact mechanism fiscal and tax policies on China's carbon emissions under double-carbon target promote green development. Based emission panel data 30 provinces in China except Tibet, Hong Kong, Macao Taiwan from 2010 2019, based system GMM model, this paper analyzes emissions. The research shows that there an inverted U-shaped relationship between fina...

Tax plays an important role in the redistribution of income, and property tax is no exception. One key area that income curbs inequality, and, statistically, most African countries have a high level inequality due to their Gini coefficient. This study examines effect on seven Africa from 1990 2019. The variables used are tax, coefficient (proxy for redistribution), employment rate, GDP per capi...

The subject of consideration and analysis in the article is, among others, an assessment a legislative process related to creation National Revenue Administration, subsequent pragmatics relating its HR payroll policy. Studies have shown that reform government administration public levies field so-called consolidation tax administration, customs service fiscal control has not been adequately pre...

This study aims to examine the effect of modernizing tax administration system, socialization, relaxation on taxpayer compliance in using e-filing during COVID-19 pandemic individual taxpayers city Yogyakarta. To test hypothesis used primary data. The data analysis technique is by as a variable (X) and (Y).. Tax has positive with t-count value 5.233 which greater than t-table 1.988 significance...

2 " The Clinton revenue estimates are based on the fallacy that taxpayers will not change their behavior in response to a 37% jump in their marginal tax rates... " Martin Feldstein (1993) Estimating the effect of income taxes on individual behaviors such as labor supply, compensation, saving, and taxable income have been focal points of economic research for several decades. Because income taxe...