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Journal articles on the topic 'Effect of property tax on'

Author: Grafiati

Published: 4 June 2021

Last updated: 28 July 2025

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1

Tan, Xiaomeng. "Study on the Substitution Effect of Property Tax on Land Finance—Analysis based on Shanghai and Chongqing Reform Pilots." Journal of Global Economy, Business and Finance 6, no. 11 (2024): 9–16. https://doi.org/10.53469/jgebf.2024.06(11).03.

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This paper aims to study the substitution effect of property tax on land finance through the pilot property tax reform implemented in Shanghai and Chongqing. Based on the theoretical foundation of analysing the impact of property tax on land finance, this paper selects the annual panel data of 35 large and medium-sized cities published by the National Bureau of Statistics (NBS) from 2006 to 2017, and analyses the impact of the pilot property tax reform on the dependence on land finance in Chongqing and Shanghai and its extent. The findings show that the pilot effect of property tax reform in S

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Choga, Ireen, and Fiyinfoluwa Giwa. "The Effect of Property Tax on Income Redistribution in Selected African Countries." Sustainability 15, no. 7 (2023): 5891. http://dx.doi.org/10.3390/su15075891.

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

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FEBRIANTI, MEIRISKA. "Faktor-faktor yang mempengaruhi realisasi penerimaan pajak bumi dan bangunan sektor pedesaan dan perkotaan di kabupaten Bangka Tengah." Jurnal Bisnis dan Akuntansi 19, no. 1 (2018): 56–65. http://dx.doi.org/10.34208/jba.v19i1.65.

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The purpose of this research is to examine the effect of the taxpayers, the population, the area, the amount of the building, gross regional domestic product towards the realization of property tax in Central Bangka District. The object of this research is property tax’s revenues received by the municipal governments of Central Bangka District. The population in this research is all of the villages in Central Bangka District which are 67 Villages. Samples that used in the research are 250 samples, from 50 Villages from 2010 to 2014. The data used in this research is secondary data. The result

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Turyatini, Turyatini. "The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies." Jurnal Dinamika Akuntansi 9, no. 2 (2017): 143–53. http://dx.doi.org/10.15294/jda.v9i2.10385.

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The tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of property and real estate companies, so that its became the target of intensive monitoring by the tax authorities. The aim of this research is to analyze the effect of leverage, company size, sales growth, institutional ownership, and independent commissioners on tax avoidance in property and real estate companies The population of this researc

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YANIKKAYA, HALIT, and TANER TURAN. "TAX STRUCTURE AND ECONOMIC GROWTH: DO DIFFERENCES IN INCOME LEVEL AND GOVERNMENT EFFECTIVENESS MATTER?" Singapore Economic Review 65, no. 01 (2018): 217–37. http://dx.doi.org/10.1142/s0217590818500170.

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We examine the effects of both overall tax rate and changes in tax structure on growth by using data for more than 100 high, middle, and low income countries by employing the GMM estimation methods. In general, our results do not support the argument that overall tax rates or changes in tax structure have a significant effect on growth. However, we find that a shift from income to consumption and property taxes leads to a positive and significant effect on growth rate while a shift from consumption and property taxes to income taxes has a positive effect for low-income countries.

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Xu, Xinzhe, Jun Wang, and Zhou Li. "The Impact of Property Tax Expectations on Household Asset Allocation." Buildings 14, no. 9 (2024): 2745. http://dx.doi.org/10.3390/buildings14092745.

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Rational asset allocation is central to household wealth accumulation. This paper employs data derived from the 2019 China Household Finance Survey to methodically examine the influence of property tax expectations on the asset allocation decisions of households. This study finds that the expectation of property tax positively influences both the probability of holding risky financial assets and their proportion of household assets. The percentage of housing assets constitutes a substantial negative moderating factor affecting the relationship between property tax expectation and household inv

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Wangai, Agnes Wambaire. "Effect of the State of Information Communication Technology usage in the Administration of Property Taxes in Rwanda – A Case Study of Musanze City." International Journal of Research and Innovation in Social Science VII, no. X (2023): 2281–139. http://dx.doi.org/10.47772/ijriss.2023.701173.

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The study aimed to explore information communication technology role in property tax administration in Rwanda, guided by objectives to assess information communication technology status and usage, examine its integration’s impact on efficiency, and determine taxpayers’ role in information communication technology. The research design was quantitative, targeting 91 commercial building owners and 31 Rwanda Revenue Authority tax officials in Musanze branch. The systematic random sampling method was employed, resulting in a sample of 92 respondents drawn using stratified random sampling. Closed-en

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Ross, Justin M., and Siân Mughan. "The Effect of Fiscal Illusion on Public Sector Financial Management." Public Finance Review 46, no. 4 (2016): 635–64. http://dx.doi.org/10.1177/1091142116676360.

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An important concern to the efficiency of public finance systems is that voters may suffer from various “fiscal illusions” that can be exploited by politicians to grow the public sector. This article contributes evidence on the specific public financial management mechanisms by associating the impact property reassessments have on the “visibility” of budget size signaled by property tax rates. Using data from Virginia cities and counties from 2001 to 2011, the results indicate mass reappraisals, which reduce property tax visibility cause contemporaneous property tax levy increases, as do reapp

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9

Gupta, Sanjay, and Mary Ann Hofmann. "The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures." Journal of the American Taxation Association 25, s-1 (2003): 1–25. http://dx.doi.org/10.2308/jata.2003.25.s-1.1.

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This study examines how variations in states' corporate income tax regimes affect new capital investment by business. Using U.S. state-aggregated data from 1983 to 1996, we find in pooled and fixed-effects regressions that new capital expenditures by corporations in the manufacturing sector are decreasing in the income tax burden on property (measured as the product of the statutory tax rate and the property factor weight), and increasing at a decreasing rate in investment-related tax incentives. The effect of the income tax burden on property is more pronounced for states mandating unitary ta

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10

Liu, Xuefeng. "Analysis of the Impact of Property Tax on Property Wealth Effect." BCP Business & Management 44 (April 27, 2023): 512–19. http://dx.doi.org/10.54691/bcpbm.v44i.4862.

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Contemporarily, with the boosting value of China's real estate prices as well as the prospers of the market, family real estate wealth also increases. Based on the data of China Household Finance Survey (CHFS) in 2019, this paper investigates and discusses the impact of household property wealth on household consumption and the impact of property tax on the property wealth effect. Empirical research shows that real estate wealth has a significant positive impact on household consumption. In other words, the increase of it has a significant promoting effect on household consumption. The propert

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11

Satria, Denny Novi, and Vonni Cristin. "Pengaruh Corporate Social Responsibility Proporsi Dewan Komisaris Independen Dan Frekuensi Rapat Komite Audit Terhadap Agresivitas Pajak." Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya 1, no. 2 (2022): 252–64. http://dx.doi.org/10.47233/jppisb.v1i2.481.

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 Tax avoidance is an effort by taxpayers to take advantage of the opportunities that exist in the tax law so that taxpayers can pay lower taxes. If tax evasion activities are carried out in accordance with tax laws, then these activities are legal and acceptable activities. This study aims to determine and analyze how much influence Tax Pressure (X1), Independent Commissioner (X2), has on Tax Avoidance (Y) in Construction, Property and Real Estate companies on the Indonesia Stock Exchange. The method used in this study is quantitative using secondary data in the form of annual financial

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Satria, Denny Novi, and Syafnil Fernanda. "Pengaruh Tekanan Keuangan Dan Komisaris Independen Terhadap Penghindaran Pajak." Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya 1, no. 2 (2022): 238–51. http://dx.doi.org/10.47233/jppisb.v1i2.479.

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 Tax avoidance is an effort by taxpayers to take advantage of the opportunities that exist in the tax law so that taxpayers can pay lower taxes. If tax evasion activities are carried out in accordance with tax laws, then these activities are legal and acceptable activities. This study aims to determine and analyze how much influence Tax Pressure (X1), Independent Commissioner (X2), has on Tax Avoidance (Y) in Construction, Property and Real Estate companies on the Indonesia Stock Exchange. The method used in this study is quantitative using secondary data in the form of annual financial

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Purnamasari, Apriani, Umi Pratiwi, and Sukirman Sukirman. "PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)." JURNAL AKUNTANSI DAN AUDITING 14, no. 1 (2018): 22. http://dx.doi.org/10.14710/jaa.14.1.22-39.

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The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantl

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Purnamasari, Apriani, Umi Pratiwi, and Sukirman Sukirman. "PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)." JURNAL AKUNTANSI DAN AUDITING 14, no. 1 (2018): 22. http://dx.doi.org/10.14710/jaa.v14i1.18221.

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The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantl

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15

Brotojoyo, Endang. "The Analysis of Factors Influencing Effectivenes of Property Taxes in Karanganyar Regency." Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi 13, no. 1 (2018): 45. http://dx.doi.org/10.24269/ekuilibrium.v13i1.917.

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The purpose of this study was to test empirically Effect of Compensation, Motivation and External Factors To Performance Officer With Property Taxes Voting in the District Effectiveness Matesih Karanganyar. The analysis technique used is using validity and reliability test, linearity test, regression analysis, path analysis, t test, F test, test the coefficient of determination and correlation analysis. Compensation Hypothesis Test Results significantly influence the effectiveness of tax collection. Motivation significantly influences the effectiveness of tax collection. External factors do no

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Alfaro, Fernanda, Dusan Paredes, and Mark Skidmore. "The Effect of Property Assessment Reductions on Homeownership: A Quasi-Dynamic Economic Analysis." Public Finance Review 50, no. 6 (2022): 704–31. http://dx.doi.org/10.1177/10911421221129309.

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This article evaluates the impacts of reductions in residential effective tax rates on homeownership in Detroit, Michigan. The decline in effective tax rates was driven by a citywide reassessment that significantly reduced effective tax rates. These estimates are used to infer the potential impacts of moving from a traditional property tax to a split-rate tax in which the tax rate applied to land is higher than the tax rate applied to structures. Using Detroit parcel-level data over the years 2012–2019, we find that tax reductions resulting from property reassessment generated a very small net

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GURURAJ, M. V. "Comparative Analysis of Maryland Tax Structure: A Last Decade Review (2013-2024)." Journal of Research and Review in Accounting, Business & Finance Management 2, no. 2 (2025): 81–93. https://doi.org/10.5281/zenodo.14891948.

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<em>With a focus on income tax, property tax, and sales tax, this study looks at Maryland, USA's tax system over the last ten years (2013–2024). The study's goal is to look at how these taxes have changed over time and what that means for the state's economy and finances. Maryland is known for having a progressive tax system. Taxes are an important way for the state to pay for public services and infrastructure, like roads, schools, and hospitals. Income tax brackets didn't change much during the study period, but discounts and exemptions did change to represent changes in the economy an

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Sakirin, Sakirin, Darwanis Darwanis, and Syukriy Abdullah. "Do Tax Knowledge, Level of Trust, and Religiosity De-termine Compliance to Pay Property Tax?" Journal of Accounting Research, Organization and Economics 4, no. 1 (2021): 67–75. http://dx.doi.org/10.24815/jaroe.v4i1.17073.

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Objective – This study aims to test the effect of tax knowledge, level of trust and religiosity on taxpayers' compliance in paying property tax (PBB) in Aceh Singkil Regency, Aceh, Indonesia. Design/methodology – The population of this study are all property taxpayers in Aceh Singkil Regency for the year 2018 with a total of 34,000 taxpayers. Non-probability sampling technique was utilized to draw the research sample which results in 396 samples. Primary data was obtained through questionnaires distributed to the respondents and analyzed using multiple linear regression models. Results – The r

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Ahmadu, Aisha, and Julius Nukpezah. "Disasters, Jurisdictional Vulnerability, and Local Tax Revenues." Public Administration Quarterly 46, no. 2 (2022): 129–54. http://dx.doi.org/10.37808/paq.46.2.3.

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The present study draws on disaster impact scholarship, vulnerability theory, and panel data from 1029 counties over 10-year periods across the U.S., and random effects regressions with time effect dummies to examine the effects of the extent of disaster damage, disaster declaration, and jurisdictional vulnerability on local tax revenues. The study finds that disaster declaration, the extent of disaster damage, and jurisdictional vulnerability factors have additive effects on total local tax, property tax, and sales tax revenues. However, disasters do not affect the level of local dependence o

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Muhamad Noval Aditia, Dirvi Surya Abbas, and Samino Hendrianto. "Pengaruh Komisaris Independen, Intensitas Modal, dan Kompensasi Eksekutif Terhadap Agresivitas Pajak." Moneter : Jurnal Ekonomi dan Keuangan 2, no. 1 (2023): 12–26. http://dx.doi.org/10.61132/moneter.v2i1.97.

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The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type

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Kuncoro, Basuki Wahyu, and Dwi Asih Surjandari. "The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance with Audit Opinion as a Moderating Variable." Journal of Economics, Finance and Accounting Studies 5, no. 1 (2023): 201–8. http://dx.doi.org/10.32996/jefas.2023.5.1.16.

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This research examines the effect of audit fees, auditor specialization, and auditor tenure on tax avoidance, with audit opinion as a moderating variable. This research uses secondary data from property companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples used was 42 property companies using SPSS software. The findings from this research indicate that audit fees and auditor specialization have no effect on tax avoidance, while auditor tenure has an effect on tax avoidance. This study also shows that audit opinion strengthens the effect of audit fees

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Kalaš, Branimir, Vera Mirović, and Nada Milenković. "An application of dynamic models in evaluating relationship between direct taxes and investment in OECD countries." Industrija 49, no. 3-4 (2021): 7–23. http://dx.doi.org/10.5937/industrija49-35561.

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The article researches the direct tax effect on investment share in thirty-five OECD countries for the period from 1996 to 2016 year. The goal of this research is to determine how direct taxes influence on investment level measured by the share in the gross domestic product. The empirical analysis enables the implementation of fundamental econometric procedures as well as different dynamic panel models in order to measure effect of direct taxes. Results of Hausman show that PMG model is appropriate for measuring the effect of tax revenue growth, personal income tax, corporate income tax and pr

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Yadavalli, Anita, and Jim Landers. "Tax Increment Financing: A Propensity Score Approach." Economic Development Quarterly 31, no. 4 (2017): 312–25. http://dx.doi.org/10.1177/0891242417733801.

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This study examines the effect of tax increment financing (TIF) on economic growth in Indiana. TIF areas are designated with the intent of spurring economic development characterized primarily by growth in assessed value and in employment within the TIF area. We examined property-level data from 2004 to 2013 and found that the average property in a TIF area may display higher assessed values than the average property in a similarly situated non-TIF area. While both TIF and non-TIF properties tended to grow over time, the average property in a TIF area may grow by slightly more than its non-TIF

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Zaldin, Asri, and Hubertus Maria Rosariandoko Wijanarko. "Effect of Leverage, Profitability, Sales Growth, and Capital Intensity on Tax Avoidance in Property and Real Estate Companies." Journal of E-business and Management Science 1, no. 2 (2023): 126–39. http://dx.doi.org/10.61098/jems.v1i2.77.

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This research aims to determine the factors influencing tax avoidance in property and real estate listed companies in Indonesia. The population in this research is property and real estate listed companies in Indonesia. This research used 11 property and real estate listed companies registered in Indonesia for three years from 2019-2021, resulting in a sample of 33 companies studied. The sample collection method is library research and field research by collecting data on financial reports of property and real estate listed companies for the 2019-2021 period. The data was analyzed using multip

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Giwa, Fiyinfoluwa, and Ireen Choga. "The effect of property tax on wealth accumulation in developing economies." Corporate Governance and Organizational Behavior Review 7, no. 3, special issue (2023): 405–14. http://dx.doi.org/10.22495/cgobrv7i3sip15.

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Wealth accumulation aids in the survival and betterment of disadvantaged households. The majority of African households acquire wealth in the form of properties, which form part of their assets. This study aims to investigate the effect of property tax on wealth accumulation. From 1990 through 2019, the study looks at seven African countries: Cameroon, Eswatini, Madagascar, Mauritius, Morocco, South Africa, and Tunisia. The panel vector error correction model (PVECM) was employed as the econometric technique approach. The variables used in the study are property tax, land wealth, political sta

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Brien, Spencer T. "Strategic Interaction Among Overlapping Local Jurisdictions." American Review of Public Administration 48, no. 6 (2017): 584–95. http://dx.doi.org/10.1177/0275074017725401.

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This article explores the strategic interactions between overlapping counties and school districts within the context of property tax policy. Overlapping local governments share either part or all of their property tax bases and therefore may take into account each other’s tax policies when deciding their annual property tax rate. A dynamic model is developed to analyze how property tax rate determination is influenced by the fiscal policies of both overlapping and neighboring local jurisdictions. The results suggest a short-term mimicking effect that is largely canceled out the following peri

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Gultom, Jamothon. "Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance." JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 4, no. 2 (2021): 239. http://dx.doi.org/10.32493/jabi.v4i2.y2021.p239-253.

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Abstract The existence of differences in interests between the government and taxpayers causes tax avoidance by taxpayers in the form of taking advantage of loopholes in the Taxation Law. This study aims to determine the Effect of Profitability, Leverage, and Liquidity on Tax Avoidance (Empirical Study on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2019). From the results of the tests that have been carried out in this study, it can be concluded that profitability (Return on Assets) has a negative effect on tax avoidance, while Leverage (Debt to Equity Rat

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Eka Safitri, Yulia. "Effect of taxpayer awareness, tax knowledge, quality of tax service, and tax sanctions on compliance with property tax." Entrepreneurship and Small Business Research 1, no. 1 (2022): 1–6. http://dx.doi.org/10.55980/esber.v1i1.14.

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This study aims to determine the effect of taxpayer awareness, tax knowledge, quality of tax services, and tax sanctions on land and building tax compliance. The sampling technique used is simple random sampling. The final sample of observations was 96 respondents. The analytical method used is multiple linear regression analysis with the SPSS 25 application program. The results of this study indicate that awareness of taxpayers, tax knowledge, and quality of tax services do not affect the compliance of land and building taxpayers. While tax sanctions affect the compliance of land and building

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Hou, Shangfa, Jiaying Wang, and Degui Zhu. "Has the Newly Imposed Property Tax Controlled Housing Prices? An Analysis of China’s 2009–2020 Interprovincial Panel Data." Sustainability 14, no. 22 (2022): 14872. http://dx.doi.org/10.3390/su142214872.

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The stability of the real-estate market is crucial to China’s economic development and, in times of crisis, the economy will experience systemic adverse reactions that require appropriate regulation by the state using tax policy tools. Therefore, we analyzed the impact of real-property tax on house prices using panel data for 31 provinces in China from 2009 to 2020 using an empirical method, i.e., the instrumental variables approach. The empirical results show that each of the previous property-related taxes actually contributed to the increase in house prices and did not have a dampening effe

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Saprudin, Natalia Meiditasari Christin, Fatimah, and Nordiansyah M. "The Effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on Tax Aggressiveness of Property and Real Estate Company Listed on Indonesia Stock Exchange (IDX) for the Period 2016 – 2020." INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH IN MULTIDISCIPLINARY EDUCATION 03, no. 02 (2024): 192–202. https://doi.org/10.5281/zenodo.10678989.

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This study aims to determine and analyse the effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on the Tax Aggressiveness of Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. Using quantitative methods with associative relationships. The population in this study are Property and Real Estate Companies listed on the Indonesia Stock Exchange, with a sample of 17 companies. Sampling was done by using purposive sampling method. Data analysis technique used multiple linear regression. The results of the r

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Chen, Jian, and David H. Downs. "International Real Estate Review." International Real Estate Review 16, no. 3 (2013): 323–43. http://dx.doi.org/10.53383/100176.

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This paper examines real property tax as a determinant of tenure choice. The analysis is conducted in two stages. First, parameter estimates for a reduced-form homeownership model are obtained through multivariate logistic regression on data drawn from the U.S. Survey of Income and Program Participation (SIPP). Second, data from the Chinese Household Income Project (CHIP) is used to obtain predicted homeownership for China by using the SIPP-based model. Actual and predicted values of homeownership in China are presented, and the marginal effect of property tax is computed. Overall, we find tha

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Tadić, Milan. "Economic Effects Real Estate Tax." ECONOMICS 4, no. 1 (2016): 137–50. http://dx.doi.org/10.1515/eoik-2015-0021.

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Summary The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal charges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located regardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form o

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Muthitacharoen, Athiphat, and George R. Zodrow. "Revisiting the Excise Tax Effects of the Property Tax." Public Finance Review 40, no. 5 (2012): 555–83. http://dx.doi.org/10.1177/1091142112448416.

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Shin, Young Hyo, and Kyu Eon Jung. "The Effect of Housing Status and Property Tax on Tax Morale in Korea." Journal of Taxation and Accounting 20, no. 2 (2019): 125–61. http://dx.doi.org/10.35850/kjta.20.2.05.

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Vidaković, Neven, Miroslav Gregurek, and Domagoj Vlahović. "Long Term Effects of Property Tax: Case of Croatia." Lex localis - Journal of Local Self-Government 14, no. 3 (2016): 637–53. http://dx.doi.org/10.4335/14.3.637-653(2016).

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Property tax in probably one of the most controversial taxes which were ever announced in Croatia's recent history. There was not a single tax or government measure which has occupied so much media and public discourse with the exception of the introduction of VAT. Most of the discussion regarding the new tax was focused on the actual fiscal impact of the new tax, how it will be calculated and what will be the overall fiscal impact. This paper however takes another approach and tries to determine the overall long term effects of the new tax in terms of the class separation and sociological imp

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Erlin, Lindri Oktavia, Agus Sutarjo, and Dica Lady Silvera. "Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Beban Pajak Tangguhan Terhadap Tax Avoidance." EKASAKTI PARESO JURNAL AKUNTANSI 1, no. 2 (2023): 112–21. http://dx.doi.org/10.31933/epja.v1i2.855.

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Abstract: This study aims to determine the effect of company size, institutional ownership, and deferred tax burden on tax avoidance (an empirical study of property and real estate companies listed on the Indonesian stock exchange for the 2017-2019 period) both partially and simultaneously. The analytical method used is multiple linear analysis with the classical assumption test using SPSS 25.0. The results of the study show that firm size has no significant effect on tax avoidance, institutional ownership has a significant effect on tax avoidance and deferred tax expense has no significant ef

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Kenyon, Daphne, Robert Wassmer, Adam Langley, and Bethany Paquin. "The Effects of Property Tax Abatements on School District Property Tax Bases and Rates." Economic Development Quarterly 34, no. 3 (2020): 227–41. http://dx.doi.org/10.1177/0891242420921451.

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The authors analyze the effects of property tax abatement on the property tax base and rates of school districts within a municipality offering the abatement using data from Franklin County, Ohio, one of the most populous counties in the United States. An increase in a school district’s Community Reinvestment Area abatement intensity correlates with (a) a decrease in the mill rate for real property, (b) a decrease in effective residential and nonresidential property tax rates, and (c) an increase in total market value of property. While these effects are small, they indicate that a municipalit

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Jayanto, Wendy. "Firm Characteristics and Sales Growth in Explaining Tax Aggressiveness in Property Sector." Journal Research of Social Science, Economics, and Management 4, no. 10 (2025): 1462–82. https://doi.org/10.59141/jrssem.v4i10.847.

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This study aims to examine the effect of Firm Size, Firm Risk, Capital Intensity and Inventory Intensity on Tax Aggressiveness with Sales Growth as a Moderation Construct in Property & Real Estate Sector Businesses Listed on the IDX during 2020-2023. The study design carried out in this study is a quantitative study. The population of this study is all businesses in the Property & Real Estate sector recorded on the IDX during 2020-2023, namely 81 entities. Based on the purposive technique, a sample of 16 entities was obtained. So the data carried out in this study is as many as 64 (16

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Gómez Cano, Carlos Alberto, Kimberlyn Dahiana Cicery Molina, and Yuly Noreidi Murcia Robles. "Effect of Decree 229 on property tax collection in the municipality of Florencia Caquetá during the COVID-19 health emergency." Community and Interculturality in Dialogue 1 (December 1, 2021): 13. http://dx.doi.org/10.56294/cid202113.

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The article examines the socioeconomic crisis that affected the department of Caquetá and its capital, Florencia, in 2020 due to the COVID-19 pandemic, with a focus on the unified property tax as a source of revenue for the municipality. Taxes in Colombia are categorized and the relevance of the property tax as a crucial source of local revenues is highlighted. The methods for calculating the rural property tax are discussed and land productivity is considered. The collection of municipal taxes in Colombia, especially the property tax, is analyzed, along with its history and regulation. The st

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Maharani, Eriza Nabila, and Fajar Syaiful Akbar. "The Effect of Profitability and Good Corporate Governance on Tax Avoidance." SUSTAINABLE 5, no. 1 (2025): 58–80. https://doi.org/10.30651/stb.v5i1.26294.

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This study looks at how tax avoidance in real estate and property firms listed on the Indonesia Stock Exchange is impacted by profitability and good corporate governance (GCG) from 2020 to 2023. Secondary data from yearly financial reports is used in the study. 92 observations from 23 companies were obtained using a purposive sample strategy. The data was subjected to multiple linear regression analysis using SPSS 27 software. The findings indicate that tax avoidance is significantly impacted negatively by profitability, suggesting that greater profitability is linked to a lower likelihood of

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Prasetyo, Budi. "The Influence of Capital Structure and Profit Management on Income Tax on the Indonesian Stock Exchange (Empirical Study of Property Sub-Sector Companies)." International Journal of Economics, Management and Accounting (IJEMA) 2, no. 1 (2024): 199–206. https://doi.org/10.47353/ijema.v2i1.162.

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This research aims to describe the influence of capital structure and profit management on income tax on the Indonesian Stock Exchange (empirical study of property sub-sector companies). The research method used is a descriptive method with a quantitative approach. The type of data used in this research is secondary data, where data is obtained by not making direct observations on the research object. The method used to support this research is a quantitative method and, in this research, a multiple linear regression model is used. The adjusted R square coefficient of determination, namely the

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Zhang, Kunpeng, Yibei Guo, and Xiaotian Hu. "Does Tax Sharing Matter for Export Quality Upgrading? Evidence from China." Sustainability 16, no. 11 (2024): 4748. http://dx.doi.org/10.3390/su16114748.

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Tax policy is critical for business operations and export decisions. However, the relationship between tax sharing and export has been less frequently discussed. This paper explicitly examines the underexplored tax-sharing system’s effect on manufacturing exporters’ export quality and develops four hypotheses. We use data on Chinese manufacturing exporters and prefecture-level tax-sharing from 2008 to 2013 and employ an instrumental variable approach to alleviate the endogeneity problem. The empirical evidence supports our hypotheses. We find that an increase in the prefecture-level government

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Nguyen-Hoang, Phuong, and John Yinger. "The Flypaper Effect: Methods, Magnitudes, and Mechanisms." Journal of Education Finance 46, no. 2 (2020): 158–88. http://dx.doi.org/10.1353/jef.2020.a784651.

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abstract: The flypaper effect exists if intergovernmental aid worth $1 to voters has a larger impact on public service demand than $1 of household income. In this paper, we review the methodology required to estimate flypaper effects in the demand for local public education, provide new flypaper effect estimates, and survey behavioral explanations for the flypaper effect. We estimate a flypaper effect of 12 for state aid to education, which implies that $1 of aid leads to $0.15 more education spending and $0.85 in property tax relief. We decompose the standard flypaper effect into one for key

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Ndegwa, Lilian Nyokabi, Prof Lucy Rono, and Dr Robert Odunga. "Effect of Dispute Resolution Mechanism Reforms on Rental Income Tax Compliance Among Property Owners in Ngong Town, Kenya." Journal of Finance and Accounting 5, no. 1 (2025): 1–11. https://doi.org/10.70619/vol5iss1pp1-11.

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Purpose: Despite these reforms tax compliance for the rental income tax has remained low since its introduction. This study aimed to determine the effect of dispute resolution mechanism reforms on rental income tax compliance among property owners in Ngong Town, Kenya. The study was guided by the following theories: Ability to pay Theory and Conflict Resolution Theory. Methods: The study adopted an explanatory design and the target population was 2,468 rental income tax compliance among property owners in Ngong Town, Kenya and sample size of 344 respondents. Out of a total of 344 issued questi

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Pinskaya, Milyausha R., and Rodion V. Balakin. "Fiscal Implications of a Complete Conversion to Taxation of Property of Organizations in Russia on the Basis of Cadastral Value." Journal of Applied Economic Research 22, no. 4 (2023): 834–60. http://dx.doi.org/10.15826/vestnik.2023.22.4.034.

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The study is focused on estimating the fiscal implications of conversion to taxation of corporate property on the basis of cadastral value. The relevance of the work is determined by the importance of forming a stable tax base for property tax in the context of the conversion to taxation based on the cadastral value of the corporate property tax. The purpose of the study is to estimate the implications of a complete conversion to the use of cadastral value as the only source of formation of the tax base for corporate property tax. The study aggregates information from the state dataset «Data o

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Gnat, Sebastian. "Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax." Real Estate Management and Valuation 26, no. 1 (2018): 63–72. http://dx.doi.org/10.2478/remav-2018-0006.

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Abstract The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation. The replacement of property tax with ad valorem property tax is seen as a potential source of increased revenue for communes. However, some of the communes may experience the opposite effect, i.e. the risk of a revenue loss. Should the tax reform come into force, it will result in protests among the affected local governments. The paper presents

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Sutanto, Hermawan, Juliandi Shaputra, and Henson Henson. "Pengaruh Capital Intensity, Manajemen Laba , Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Property Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia 2017-2022." Jurnal Maneksi 13, no. 2 (2024): 458–69. http://dx.doi.org/10.31959/jm.v13i2.2319.

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This study aims to examine the effect of Capital intensity, Earnings Management, and Liquidity on Tax Aggressiveness in Property and Real Estate Companies listed on the IDX 2017-2022. In this study, tax aggressiveness is measured using the effective tax rate (ETR). This type of research is quantitative using secondary data sources in the form of annual financial reports or annual reports through the Indonesian Stock Exchange (IDX). The population used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022. The sampli

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Putri, Yohana Febrianti Efendi, and Irwan Setiawan. "PENGARUH CAPITAL INTENSITY, STRATEGI BISNIS DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE." Jurnal Revenue : Jurnal Ilmiah Akuntansi 3, no. 2 (2022): 421–28. http://dx.doi.org/10.46306/rev.v3i2.159.

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This study aims to determine the effect of Capital Intensity, Strategy Business and Company Age on Tax Avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020. The population of this research is property and real estate companies listed on the Stock Exchange in 2016-2020 as many with a sample selection technique using purposive sampling and obtained 24 samples of companies with a 5 year research period. So the data analyzed amounted to 120 sample data of property and real estate companies listed on the IDX for the period 2016-2020. The data analysis

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Sunaryo, Sunaryo. "Effect of Family Ownership towards Tax Aggressiveness on Food and Beverages Industrial Company Listed in Indonesia Stock Exchange." Binus Business Review 7, no. 1 (2016): 53. http://dx.doi.org/10.21512/bbr.v7i1.1450.

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The primary objectives of this research were to learn the effects of family ownership, return on assets, leverage, property plant, and equipment with tax aggressiveness, either simultaneously or partially. This research used quantitative method with secondary data collected by purposive sampling from foods and beverages industrial companies group listed in IDX and preceding journals of scientific articles research. This research used simple regression to test the hypothesis simultaneously with F test and t test for testing the partial hypothesis. Results of this research show that family owner

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Kurniawati, Dewi, and Aloysius Harry Mukti. "Effect Of Thin Capitalization, Capital Intensity On Tax Avoidance With Institutional Ownership Moderating Variable." GOVERNORS 2, no. 1 (2023): 19–25. http://dx.doi.org/10.47709/governors.v2i1.2021.

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The Effect of Thin Capitalization, Capital Intensity on Tax Avoidance with Institutional Ownership Variables (Empirical Study on Property, Real Estate, and Infrastructure Companies listed on the Indonesia Stock Exchange in 2018-2020). This study aims to examine the effect of thin capitalization, capital intensity on tax avoidance with institutional ownership variables. The population in this study are all property, real estate, and infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is the Non-Probability Sampling method

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