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Elsie S. Kasim
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Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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EVALUASI SPT TAHUNAN ELEKTRONIK Elsie S. Kasim; Titin F. Nur
Jurnal Vokasi Indonesia Vol 4, No 1 (2016): January - June
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.135 KB) | DOI: 10.7454/jvi.v4i1.51

Abstract

Evaluation of services of Electronic Annual Tax Return is conducted to determine the quality of services ofElectronic Annual Tax Return. This is done by using the five Service Quality (SERVQUAL) dimensionswhich are tangibles, realibility, responsiveness, assurance and empathy. The result of the research and analysis ofEvaluation of services of Electronic Annual Tax Return concluded that Taxpayers are satisfied with the qualityof Electronic Annual Tax Return. Advices given to the djponline.pajak.go.id websites is it should be moreattentive to the needs of the Taxpayers. Djponline.pajak.go.id websites should not only pay attention to thefunctions but also increased trust amoung Taxpayers toward djponline.pajak.go.id websites.Keywords: Evaluation of services, Electronic Annual Tax Return, Service Quality
PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD Elsie S. Kasim; Thesa A. Purwanto
Jurnal Vokasi Indonesia Vol 2, No 2 (2014): July - Desember
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.418 KB) | DOI: 10.7454/jvi.v2i2.39

Abstract

Government implement Government Regulation Number 46 Year 2013 regarding Income Tax on Income from Business that Have Certain Gross Circulation with the aim to improve tax compliance. For Small and Medium Enterprises, the application of this rule is expected to facilitate taxpayers in tax reporting. This study will analyze the application of 1% final income tax from the turnover of Small and Medium Enterprises policies. What are the underlying considerations to apply special rules for income tax for Small and Medium Enterprises, simplification of rules and procedures adopted and comparison of the various provisions of the few countries that have been surveyed. The discussion will be conducted on the application of tax policy for small and medium enterprises undertaken by the countries of the Organization for Economic Cooperation and Development (OECD) which has been surveyed. Taxation policy on small and medium enterprises that will be compared among others are income tax exemption to companies with a turnover below the threshold of small businesses; reimbursement of tax forms be presumptive tax calculation; use cash basis accounting system and accounting procedures more simplified.Keywords: Income Tax, SME, OECD.
Co-Authors Thesa Adi Purwanto Titin F. Nur