https://scientium.co.id/journals/index.php/jtlp/issue/feed 2024-07-07T02:21:03+00:00 Mochamad Nuruz Zaman editorial@scientium.co.id Open Journal Systems <p>Journal of Tax Law and Policy is a comprehensive critical analysis and research on all tax issues with legal and policy relevance, from both direct and indirect taxes in countries around the world. The Journal aims are to bridge the worlds of both theory and practice by targeting scholars, practitioners, lawmakers, law enforcers, and policymakers as its authors and audience.</p> https://scientium.co.id/journals/index.php/jtlp/article/view/506 2024-05-24T03:41:07+00:00 Syehabudin ZM syehabudinzmzm@gmail.com

<p>Annual PPh reporting for 2018-2022 in Indonesia, which is still in line of 71.10% - 86.80% indicates the need to carry out research on any factors that influence compliance with annual SPH reporting in Indonesia. Based on research using a dual linear regression model using the ordinary least square method, it was concluded that, either partially or simultaneously, audit coverage ratio, effective regulation, and effective approval greatly affect the level of compliance of annual PPh SPT reporting. It is suggested that the government increasingly strengthen tax inspections, produce more effective rules and increasingly increase the inertity of tax clearance against taxpayers in Indonesia.</p>

2024-04-30T00:00:00+00:00 Copyright (c) 2024 Journal of Tax Law and Policy https://scientium.co.id/journals/index.php/jtlp/article/view/503 2024-05-15T02:03:04+00:00 Bonarsius Sipayung sipayungbonarsius.author@gmail.com Muhammad Zilal Hamzah mhd_Zilal_Hamzah@trisakti.ac.id Yon Arsal sahlikp2020@gmail.com

<p>Indonesia's tax ratio has been dominated by income tax (PPh) for the past ten years, exceeding 50%. The overall objective of Value Added Tax (VAT), which is to tax consumption broadly, should suggest a greater role for VAT in increasing the tax ratio in Indonesia. Based on the multiple linear regression method on the data of tax ratio, VRR, and C-efficiency of VAT from 2014 to 2022, this study produces 3 (three) conclusions. First, VRR affects the tax ratio. Second, the C-Efficiency ratio affects the tax ratio. Third, the VRR and C-Efficiency Ratio of VAT simultaneously affect the tax ratio. VRR and C-Efficiency Ratio of VAT affect the variable tax ratio by 91.8%, while other variables outside this regression equation influence 8.2%. It is recommended that in increasing the C-efficiency of VAT, Indonesian tax authorithy must reformulate the VAT regulations by paying attention again to VAT regulations related to the budgetary function and regulatory functions which have a direct influence on the calculation of C-Efficiency of VAT. The reformulation of VAT regulations also must be accompanied by VAT enforcement as the consequence of the implementation of the self-assessment system in Indonesia.</p>

2024-04-30T00:00:00+00:00 Copyright (c) 2024 Journal of Tax Law and Policy