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Journal articles on the topic 'Payment of taxes'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Duchdara, Doungkamol, and Kalyaporn Panmarerng. "A development of a casual relationship model of factors influencing tax payment through the electronic system of commercial registered entrepreneurs." International Journal of Innovative Research and Scientific Studies 8, no. 4 (2025): 1173–80. https://doi.org/10.53894/ijirss.v8i4.8039.

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Study the level of implementation of tax law reform, the motivation quality of the electronic tax payment system, intentions in paying taxes through the electronic system, and analyze factors that influence the payment of taxes through the electronic system. Additionally, present guidelines for entrepreneurs to conduct tax payments via the electronic system. Data were collected from 300 chief executive officers, directors, managers, or other officials involved in taxation, and analyzed using statistical and content analysis methods. Tax law reform creates incentives to use electronic tax payme

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2

Gunawan, Hendra, and Melisa Melisa. "The Relationship between Gender and Tax Payments." Journal of Applied Accounting and Taxation 2, no. 2 (2017): 209–15. https://doi.org/10.5281/zenodo.1306200.

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Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sam

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3

Rahmawati Herdian and Mohamad Fajri Mekka Putra. "COMPARISONAL CONTRIBUTION ANALYSIS OF REGIONAL TAX PAYMENTS BEFORE AND AFTER USING TAPPING BOX ON REGIONAL ORIGINAL INCOME (PAD) IN BANDAR LAMPUNG CITY." Awang Long Law Review 4, no. 2 (2022): 297–302. http://dx.doi.org/10.56301/awl.v4i2.381.

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The regulation of local tax payment policies with a manual system over time is increasingly ineffective for Bandar Lampung City Original Revenue. In 2018 the Bandar Lampung City Government made the latest breakthrough, namely paying local taxes using the Tapping Box, especially hotel taxes, restaurant taxes, entertainment and parking taxes, but problems arise in the use of the system. Regional tax payment arrangements with the system before and after using the Tapping Box in its application there are still taxpayers who do not comply with the payment arrangements. The contribution of local tax

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VOLOT, O.I., and V.S. PONOMARENKO. "Analysis of the prospects of introducing a single account for taxes and fees, a single contribution to compulsory state social insurance." Market Relations Development in Ukraine №11(222)2019 135 (January 13, 2020): 42–50. https://doi.org/10.5281/zenodo.3606173.

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The subject of research is theoretical, methodological provisions and applied aspects of introduction of a single account for payment of taxes and fees, a single contribution to obligatory state social insurance and their prospects in the system of electronic payments with the budget. The purpose of research is to substantiate the theoretical and methodological foundations of the introduction and effective functioning of a single account for payment of taxes and fees, a single contribution to compulsory state social insurance in the tax system of Ukraine for both economic entities and the publ

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B, Vignesh. "Role of E-Payment Market for Improving the Accountability of Indian Business Sector During Covid 19." Technoarete Journal on Advances in E-Commerce and E-Business (TJAEE) 1, no. 1 (2022): 17–21. http://dx.doi.org/10.36647/tjaee/01.01.a004.

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The research article has all about the e-payments role over the Indian business sector during the pandemic of COVID-19. The important findings are to show the role of the e-payment system which has the capacity to improve the Indian business sector in the pandemic situation. The e-payment method uses the time for buying anything or paying some taxes or others. Systematic review has been conducted in this research paper to understand accountability of e payment especially in the e-payment marke. Keyword : E-payment, COVID-19, Indian business sector

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Irawan, Ariq Naufal, and Tomi Setiawan. "Bandung Government Digital Strategy for Land and Building Tax Payment Systems." Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi 21, no. 1 (2024): 1–11. http://dx.doi.org/10.31113/jia.v21i1.928.

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Payment of land and building taxes online is a implementation of digital transformation in tax payment services that are used by the community to improve public services. The problem in this research is that the implementation of digital transformation of land and building tax payments in the city of Bandung has not been maximized. The study aims to understand the digital strategy on the payment of land and building taxes in the city of Bandung. This study uses the theory of digital strategy by Scupola and Mergel to analysis and describe a digital strategy for paying land and building taxes on

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Popławski, Mariusz, Gábor Hulkó, Tetiana Iefymenko, and Bogumił Pahl. "Control of Local Tax Payments: A Comparative Law Case Study." Białostockie Studia Prawnicze 28, no. 2 (2023): 81–97. http://dx.doi.org/10.15290/bsp.2023.28.02.06.

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Abstract Tax payment is the basic form of fulfilling a tax obligation. It is included in the effective method of removing tax liabilities. As part of the control of payments of local taxes carried out by the tax authorities, it was found that an unauthorized employee of this authority unlawfully accepted payments of taxes that he did not pay to the account of the tax authority. A legal doubt has arisen in this respect as to whether the payment made in the above-mentioned circumstances is the payment of tax that gives rise to the removal of the tax liability. The main goal of the authors, withi

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Aritasari, Nanik. "Land Official Responsibilities for Custody of BPHTB Payments." International Journal of Law Society Services 3, no. 1 (2023): 37. http://dx.doi.org/10.26532/ijlss.v3i1.33455.

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The community entrusts BPHTB taxes to PPAT due to the lack of tax literacy related to the method of calculation and payment procedures. This phenomenon raises the question, what is the legal responsibility of a PPAT who receives BPHTB tax deposits. Then, what is the procedure for depositing BPHTB taxes with PPAT. This study is a normative-empirical legal research with descriptive analysis. This research has concluded that the deposit of BPHTB tax payments to PPAT does not yet have legality in statutory regulations or the code of ethics of the notarial profession. PPAT has legal responsibility

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Nainggolan, Firmatogu, Maria Magdalena Bate'e, and Eliyunus Waruwu. "ANALISIS PENERAPAN E-BILLING DALAM PENYETORAN PAJAK PADA SATUAN KERJA STASIUN GEOFISIKA GUNUNGSITOLI." Journal of Management : Small and Medium Enterprises (SMEs) 17, no. 1 (2024): 241–49. http://dx.doi.org/10.35508/jom.v17i1.12684.

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This research analyzes how e-billing is implemented in paying taxes at the Stasiun Geofisika Gunungsitoli. The research method used a qualitative method with a descriptive approach. Primary data was obtained through interviews and secondary data was obtained from official documents, related literature, and other relevant information sources. The research results show that tax payments at the Stasiun Geofisika Gunungsitoli have implemented e-billing, payments are made at the Gunungsitoli Post Office using cash payments and there are still delays in tax deposits. There are several obstacles to i

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Malysheva, Oksana V., and Olga G. Arkadeva. "FISCAL EFFICIENCY OF PAYMENT FOR NEGATIVE ENVIRONMENTAL IMPACT." Oeconomia et Jus, no. 3 (September 30, 2022): 15–24. http://dx.doi.org/10.47026/2499-9636-2022-3-15-24.

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The purpose of this study is to supplement the theoretical justification for the concept of fiscal environmental reform by studying payment for negative environmental impact as a revenue part of the state budget. The article considers the current system of environmental taxes, fees and payments in advanced foreign countries and in the Russian Federation; it analyzes budget revenues from environmental taxes as well. It is noted that in many developed countries the tax burden tends to shift from "labor" taxes to "environmental" ones. The main method of research is structural and dynamic analysis

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Putri, Wenti Frisca Septiani, Welly Surjono, and Eugenia Marina Theresia Elsera. "Comparative Analysis Of Motor Vehicle Tax Payment Methods: Case Study Of One-Stop Integrated Administrative Service Office In Greater Bandung." Adpebi Science Series 1, no. 1 (2023): 1–8. http://dx.doi.org/10.54099/icemat2023.v1i1.283.

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Motor vehicle tax is one of the contributors to the tax sector so that its handling must be truly optimal so that tax absorption can run optimally. The One-Stop Manunggal Administration Service Office as an institution that handles motor vehicle tax revenue, tries as much as possible to innovate by making new breakthroughs using information technology, namely by bringing up an e-payment tax payment system that aims to facilitate taxpayers in carrying out their obligations to pay motor vehicle taxes. Whether or not the use of the e-payment system in tax payments is effective is an interesting t

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Baik, Oksana, and Zoriana Hrytsak. "Criminal liability for evasion of payment of taxes, fees (mandatory payments): a modern view of the problem." Visnik Nacional’nogo universitetu «Lvivska politehnika». Seria: Uridicni nauki 10, no. 40 (2023): 263–71. http://dx.doi.org/10.23939/law2023.40.263.

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The article analyses the theoretical and legal aspects of criminal liability for evasion of taxes and fees (mandatory payments) in the current context. In particular, the authors analyse the concept and features of criminal liability, as well as the grounds for its occurrence. It was found that Article 212 of the Criminal Code of Ukraine «Evasion of taxes, fees (mandatory payments)» actually provides for criminal liability for violation of tax legislation. At the same time, this article provides for the establishment of the fact of violation of a specific tax norm, as a result of which taxes w

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Setiawan, I. Putu Yudi, Ida Ayu Putu Widiati, and Luh Putu Suryani. "Penegakan Hukum Dalam Keterlambatan Pembayaran Pajak Kendaraan Bermotor Di Kabupaten Tabanan." Jurnal Preferensi Hukum 5, no. 2 (2024): 171–76. http://dx.doi.org/10.22225/jph.5.2.8077.171-176.

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The increase in population has led to a rapid increase in motor vehicle ownership. Motorized vehicles have become a basic necessity for some people. Ownership of motorized vehicles will be followed by obligations as taxpayers who must make tax payments. However, increasing the number of motor vehicle ownership does not necessarily increase public awareness to be obedient and aware of the obligation to pay taxes. This can lead to legal consequences for both the community and the government. This research aims to find out the regulation in the field of taxes responding to the lack of public awar

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Traore, Nohoua. "Determinants of Municipal Taxes Payment by Informal Micro and Small Business in Côte d’Ivoire." African Multidisciplinary Tax Journal 2, no. 1 (2022): 83–104. http://dx.doi.org/10.47348/amtj/v2/i1a5.

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This article analyses the determinants of municipal tax payments of informal micro- and small businesses in Côte d’Ivoire. The data used relates to 276 informal production units surveyed in the framework of the CAPEC/IDRC project. Using descriptive statistics and the estimation of a Probit model, the study highlights the variables that both negatively and positively inf luence tax payments. It emerged that the perception of the high level of taxes, the fact that the manager of the informal production unit is an Ivorian, the narrowness of the market, and the problems regarding premises negative

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Kazemi, Zahra, Ahmad Jafari Samimi, and Hamed Fazlollahtabar. "Risk Analysis for Knowledge Sharing in Tax Payment." International Journal of Knowledge-Based Organizations 6, no. 1 (2016): 20–37. http://dx.doi.org/10.4018/ijkbo.2016010102.

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One way to finance government expenditures is to collect taxes. Regarding to this financial source compared with other sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries in developed countries - that taxes have little effects - almost all government expenditures is financed by taxes. One of the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty surrounding how government uses the taxes paid by the people. A major factor in the outbreak of the sense of failure

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Krisnawati, Lenny. "Investigating Public Hesitation In Paying Taxes." Jurnal Ekonomi & Bisnis JAGADITHA 8, no. 1 (2021): 105–16. http://dx.doi.org/10.22225/jj.8.1.2939.105-116.

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Taxes are the biggest contributor to the state budget portion, but unfortunately the level of publicawareness in paying taxes is still very low. The purpose of this study is to investigate the causesof public hesitation in reporting the Annual Tax Return (SPT) and making tax payments, especiallyfor non-employee taxpayers at KPP Pratama Denpasar Timur (Denpasar Timur Tax Office). Thisresearch uses a qualitative approach method with purposive sampling technique. The location ofthis research is at Denpasar Timur Tax Office. The reason for choosing this location is because theDenpasar Timur Tax Of

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17

Ivanov, Maksim Olegovich. "Foreign experience in the application of economic mechanisms for regulating environmental externalities." Налоги и налогообложение, no. 5 (May 2023): 1–17. http://dx.doi.org/10.7256/2454-065x.2023.5.43849.

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In modern global conditions, the solution of issues related to the payment of environmental management is of particular relevance. In many countries, one of the main mechanisms for countering environmental pollution is the environmental tax, which in the Russian Federation takes the form of a parafiscal payment, that is, a fee for negative environmental impact. The article analyzes the foreign countries experience in the application of economic mechanisms for regulating environmental externalities (externalities), draws conclusions about the features of environmental taxation abroad, identifie

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Gerasimova, Larisa Nikolaevna. "Features of accounting for property taxes by institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (June 21, 2021): 32–43. http://dx.doi.org/10.33920/med-17-2107-04.

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The article analyzes the basic rules of taxation for land tax and property tax. It is considered how to report on property taxes. The cases of payment of land tax by institutions, tax bases with and without cadastral value are analyzed. The variants when the land plot occupies the territory of several municipalities, cases when accounting periods are established and not established by local legislation are considered. The calculation of land tax and advance payments on it, as well as their reflection in accounting, is shown. The rules for determining the composition of property that is conside

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19

Tkachuk, Volodymyr. "Problems of development of non-banking payment systems in Ukraine." Economic Analysis, no. 29(4) (2019): 80–88. http://dx.doi.org/10.35774/econa2019.04.080.

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Introduction. The development of non-cash payments is the key to economic growth in any country, because on the one hand, the level of control over payments increases, and on the other - the volume of customer spending increases, which leads to increased consumption and GDP growth. However, current trends in e-commerce and online commerce require the emergence of new technological solutions in the form of electronic payment systems that can legally handle transactions with electronic money and cryptocurrencies. Given the rapid pace of growth in transactions through non-banking electronic payme

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Mansur, Mansur, Manan Sailan, and Baso Jabu. "Collaborative Process for Implementing E-Payment in Payment of Motor Vehicle Taxes in West Sulawesi Province." International Journal Papier Public Review 5, no. 1 (2024): 39–54. http://dx.doi.org/10.47667/ijppr.v5i1.300.

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This research aims to analyze and examine the collaborative process of implementing E-Payment in paying motor vehicle taxes in West Sulawesi Province. This research uses a qualitative type of research with a phenomenological approach. Data collection techniques namely observation, interviews and document review were used. This research was carried out in West Sulawesi Province with the type of research used was qualitative with a descriptive approach. The collaborative process for implementing E-Payment in paying motor vehicle tax in West Sulawesi Province has not been optimal. This can be see

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Babin, Igor. "Self-taxation of the population as an institution of financial law." Law Review of Kyiv University of Law, no. 1 (April 15, 2020): 140–43. http://dx.doi.org/10.36695/2219-5521.1.2020.27.

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The article reveals the features of self-taxation of the population as an institution of financial law. There is no consensus among national and foreign scholars on the understanding of the nature, place and role of self-taxation in the system of profitable sources of territorial communities. For the most part, self-taxation is considered to be an institution of a tax nature, compulsory non-tax payment, charitable contributions, local borrowing. The problem is also caused by the fact that today in Ukraine there is practically no legislative regulation of this financially legal institute.

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Luhina, N. A., and I. Yu Poleiko. "SOCIAL DETERMINANTS OF PAYMENT OF TAXES AND CHARGES." Juridical scientific and electronic journal 6 (2019): 342–44. http://dx.doi.org/10.32782/2524-0374/2019-6/81.

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Hychka, Yurii. "INFLUENCE OF THE CATEGORY “INTEREST” ON TAX AND LEGAL AND ADMINISTRATIVE REGULATION OF CALCULATION RELATIONS,." Baltic Journal of Legal and Social Sciences, no. 1 (August 1, 2022): 15–22. http://dx.doi.org/10.30525/2592-8813-2022-1-2.

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The article is devoted to the establishment of the possibility of application of the legal regime characteristic of public administration, to the activities of the control bodies of the state to cope and collect taxes, based on whose and which interests are implemented by the participants in the legal relationship with the calculation, payment and collection of taxes and other fiscal payments. It has been established that in the relationship with the calculation, payment and collection of taxes, the parties realize exclusively public interest, which is due to the entity of the tax as a determi

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Zotikov, N. Z. "Taxes and payments paid by individuals, the impact on their financial situation." Vestnik Universiteta, no. 6 (July 28, 2022): 140–49. http://dx.doi.org/10.26425/1816-4277-2022-6-140-149.

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In accordance with the current tax legislation, on an equal footing with organisations and individual entrepreneurs, individuals who do not have income from business pay taxes on income from labor activities in organisations and taxes on property they own: transport, land, and personal property tax, as well as other non-tax payments (housing and communal services, etc.). The article analyses the role and importance of taxes paid by individuals in the budgets of various levels, non-tax mandatory payments, their impact on the financial situation of individuals. The relevance of the study is due

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Sabates-Wheeler, Rachel, and Philip Verwimp. "Extortion with Protection." Journal of Conflict Resolution 58, no. 8 (2014): 1474–99. http://dx.doi.org/10.1177/0022002714547885.

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Using a panel data set from Burundi where information on protection payments during the twelve-year civil war was collected, we test the relationship between payments, the nature of extraction by the rebels, and the welfare outcomes. We ask, “Does payment to rebels insure against future welfare loss and does the nature of payment matter? Specifically, does the level of institutionalization of extraction within the rebel governance structure provide a form of insurance for future welfare?” No less than 30 percent of the interviewees made at least one payment. Rebels extract these taxes through

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Kim, Seong Tae, and Sung Yong Yoon. "The Study on Reduction Plan of Tax Compliance Costs by Utilizing 'Home Tax System'." Korean Accounting Information Association 40, no. 4 (2022): 125–43. http://dx.doi.org/10.29189/kaiaair.40.4.6.

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[Purpose] The government has been trying to reduce the tax compliance costs by means of ‘Government 3.0’. Despite various efforts by the government to reduce the tax compliance costs, such as simplifying tax payment and introducing electronic tax invoices, the taxation system is not significantly reduced due to complicated taxation system, administrative service, filing system, and taxation system complexity. [Methodology] This study suggests creating the tax system for taxpayers, expand the service for report and payment by utilizing home tax service, as a reduction plan to decrease tax

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Kravchenko, Olena, Alla Dmytrenko, Yuliia Serhiienko, and Dmytro Kravchenko. "Fiscal efficiency of ecological taxes administration in Ukraine." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2023): 17–25. http://dx.doi.org/10.21272/1817-9215.2023.4-02.

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The problem of ecological protection occupies a rather important place in the planning of budget expenditures of Ukraine. Every year, the state must allocate funds from both local and state budgets to ensure ecological protection. Solving environmental problems is possible only by consolidating the efforts of the state, local self-government bodies, business owners, and individual citizens, and they require significant funding. The form itself should play an essential role in financing ecological protection measures. Ecological taxation is one of the measures that can encourage the transition

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BONDARENKO, Olha, and Hanna KLOKOVA. "Tax accounting and reporting in the tax administration system." Economics. Finances. Law 12/1, no. - (2022): 18–20. http://dx.doi.org/10.37634/efp.2022.12(1).4.

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The paper is devoted to topical issues of tax accounting. The research topic is very important because it provides information to external and internal users in order to control the process of accrual, completeness and timely payment of taxes. Since the tax legislation is changing at a very fast pace and every accountant must be competent in these changes, as well as be involved in the control of the assessment of taxes and their timely payment. This also applies to the corporate income tax, because accounting for indicators related to this tax is in some way the most difficult. Disclosure of

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Kozyrin, Alexander. "Forfeit in the Russian Tax Law." Law Journal of the Higher School of Economics, no. 4 (March 6, 2018): 112–27. https://doi.org/10.17323/2072-8166.2018.4.112.127.

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This article examines one of the issues of the Russian tax law, namely, the issue of accurate definition of forfeit under the legislation on taxes and charges. The paper analyses the change in the legal nature of forfeit under the Russian tax legislation, from the measure of responsibility for violation of tax legislation in the 1990s to the means of securing discharge of tax duty (with the entry into force of the Tax Code of the Russian Federation in 1999).The research identifies the reasons of the alteration of the forfeit definition under Russian tax law and assesses their consequences for

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Rohmawati, Nurul Laila, and Roos Widjajani. "Public Awareness in Paying Land and Building Tax in Indonesian." East African Scholars Journal of Education, Humanities and Literature 6, no. 1 (2023): 18–26. http://dx.doi.org/10.36349/easjehl.2023.v06i01.002.

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This study aims to describe and analyze how PBB-P2 payment policies are implemented. It will also tell and analyze the factors that help and hurt the policy's implementation, based on Malang Regency Regional Regulation number 1 of 2019 about changes to Regional Regulation number 8 of 2010 about regional taxes in Lawang District. The type of research is descriptive research with a qualitative approach, and this study implementation of PBB-P2 Payment Policy Based on Malang Regency Regional Regulation Number 1 of 2019 concerning Amendments to Regional Regulation Number 8 of 2010 regarding Taxes.

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KHAPSAEVA, R. B., M. K. TSALOEVA, A. S. DZERANOVA, and M. U. KUSOV. "TAXES AND FEES IN THE ENVIRONMENTAL MANAGEMENT SYSTEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 8 (2021): 95–101. http://dx.doi.org/10.36871/ek.up.p.r.2021.08.01.013.

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The article considers some aspects of taxation in the field of environmental management, where, based on the principle of payment, an impressive part of tax revenues is profit from the use of resources.

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Gunarso, Pricellia Griselda Puspitadevi, and Wasis Sugandha. "Penegakan Hukum Terhadap Ketidakpatuhan Pembayaran Pajak Bumi Dan Bangunan di Surakarta." Jurnal Discretie 1, no. 2 (2020): 138. http://dx.doi.org/10.20961/jd.v1i2.50238.

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<em>This study examines the problem of how law enforcement against community noncompliance in the payment of land and building tax in the rural and urban sectors (PBB-P2) in Surakarta and what are the obstacles in the payment of land and building tax in the rural and urban sectors in Surakarta. Research shows that law enforcement against non-compliance with PBB-P2 payments in Surakarta should be improved, this can be seen from the frequent tax breaks that result in ineffective sanctions for taxpayers who are in arrears. Even though BPPKAD has provided many innovations to encourage people

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Бобошко, Диана, and Diana Boboshko. "Property Taxes of Individuals in Russia: Problems of Calculus and Payment." Auditor 5, no. 10 (2019): 40–50. http://dx.doi.org/10.12737/article_5daea23f06fe36.96491912.

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In order to improve the tax literacy of citizens, this article examines the mechanisms for calculating property taxes of individuals. Th e paper overview electronic services, with which individual can check the correctness of property taxes calculations and recommendations of own tax burden planning.

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Hasdinawati, Hasdinawati, Sitti Fatimah, A. Fitriani, and Yudarti Yudarti. "Implementation of Tax E-Billing in Payment of PPh 21 in the Office of Services, Counseling and Consulting Sinjai Regency Taxation." Jurnal Ad'ministrare 8, no. 2 (2021): 401. http://dx.doi.org/10.26858/ja.v8i1.24327.

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Tax is one of the most important state revenues, especially in Indonesia, revenue from the taxation sector will be used by the government to carry out the implementation of state development. This study aims to find out how the implementation of E-Billing Taxes in the Payment of PPh 21 Taxes at the Tax Service, Counseling and Consultation Office of Sinjai Regency. The research approach used is qualitative research where qualitative research is research on research that is qualitative in naturedescriptive and tend to use analysis. Data collection techniques in this study are by means of intervi

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Solichin, Much Riyadus, and Susi Astuti. "Tax Payment Intention using Theory of Planned Behavior Approach." Jurnal Ilmiah Akuntansi dan Keuangan 10, no. 1 (2021): 11–19. http://dx.doi.org/10.32639/jiak.v10i1.723.

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Taxes are the most reliable source of the State Revenue and Expenditure Budget (APBN). Without taxes, the Indonesian government may not be able to develop all the infrastructure from the life sector of the state and human resource development that cannot meet the requirements. The purpose of this study is to test and prove empirically based on and payment of taxes using the Theory of Planned Behavior approach, this research also add tax sanction as determinant of intention. The population of this study is the Corporate Taxpayers in Kebumen Regency. The sample used in this research is the owner

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S., Selvi, and S. Jaisurya. "BANGALORE PROPERTY OWNERS ATTITUDE TOWARDS THE PROPERTY TAX UNDER SELF-ASSESSMENT SCHEME: A KRUSKAL WALLIS TEST ANALYSIS." International Journal of Advanced Research 10, no. 09 (2022): 922–27. http://dx.doi.org/10.21474/ijar01/15436.

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Throughout the world, property taxes are commonly employed as the main source of locally generated revenue. In Bangalore, property taxes are collected under New SAS. When SAS was introduced in Bangalore, there was lot of transparency and payment of tax was made easy. However, whether the property owners are aware of SAS, perceive the payment process similar, accept the taxation policies without any differences, a study was undertaken.

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Barile, Lory, Giulio Grossi, Patrizia Lattarulo, and Maria Grazia Pazienza. "Earmarking Taxation and Compliance: Some Evidence from Car Ownership in Italy." Economies 12, no. 9 (2024): 246. http://dx.doi.org/10.3390/economies12090246.

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This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due, late payments following friendly warnings, and non-payment of vehicle ownership taxes, integrated with fiscal data, individual data, and municipal-level data. The empirical analysis examines individual, socio-economic, and institutional factors related to this issue. Drawing a rich dataset from the 2014 Tuscany car tax, we employ a multilevel logi

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Hadiyati, Nur. "INTEGRASI PAJAK DAN ZAKAT SEBAGAI SUMBER PEMBIAYAAN PEMBANGUNAN NASIONAL." Legality : Jurnal Ilmiah Hukum 26, no. 2 (2019): 178. http://dx.doi.org/10.22219/jihl.v26i2.7777.

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The state in carrying out his duties to achieve public welfare requires the costs described in the budget of state income and expenditure (APBN). Taxes are Indonesia's largest source of revenue, but currently have decreased. The government is aware of the potential of zakat as a source of national development financing. Then the idea emerged to integrate tax and zakat withdrawal. This study aims to provide an understanding regarding the formulation of the integration of tax and zakat starting from definition of tax and zakat, the use of tax and zakat, the institutional structure that is author

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Zonova, Alevtina Veniaminovna, Svetlana Pavlovna Goryachikh, and Konstantin Andreevich Pechenkin. "Taxes of the Russian Federation: Review and Systematization Taking into Account the Innovations of 2021." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 1, 2021): 47–61. http://dx.doi.org/10.33920/sel-11-2103-05.

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The article provides up-to-date information necessary for calculating taxes and contributions paid by Russian taxpayers in 2021. Information is presented in four groups: Federal taxes, regional taxes, local taxes, and special tax regimes. For each group of taxes are the main elements of taxation, such as taxation object, tax base, tax rate, tax period and terms of payment.

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Mawadha, Anisyah Dinda, and Suyanto Suyanto. "Sistem Informasi Pajak Reklame Menerapkan Metode Prototype." JURIKOM (Jurnal Riset Komputer) 10, no. 2 (2023): 446. http://dx.doi.org/10.30865/jurikom.v10i2.5640.

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The Advertising Tax Information System is a system developed to assist the Palembang City Regional Tax Management Agency in managing advertisement tax data and information. This study aims to overcome the problems that exist in the current advertisement tax management system, where the advertisement tax payment process is still manual and inefficient, and difficulties in tracking advertisement tax payments and ensuring that all payments are made on time, therefore it takes a system that can control it all using information technology. Through this system, billboard tax payments can be made onl

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Hidayat, Indra, and Devi Siti Hamzah Marpaung. "Tanggung Jawab Tertundanya Pembayaran Pajak Para Pelaku Usaha Tempat Hiburan Malam Dimasa Pandemic Covid-19." Jurnal Panorama Hukum 6, no. 1 (2021): 11–23. http://dx.doi.org/10.21067/jph.v6i1.5660.

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The outbreak of covid-19 causes a variety of problems in the community, where this outbreak also has a bad impact on the economic sector both central and regional where this affects the payment of taxes for taxpayers in Indonesia. Because of the many sectors affected by this outbreak that affect the sources of income of businesses are no exception for businesses nightlife venues, because of this outbreak and the enforcement of restrictions on hours and also the policy of psbb the night entertainment businesses get a pretty bad impact where they have to pay the salaries of their employees they

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Felicia, Jessica, and Yusnaini Yusnaini. "The Influence of ESG (Environmental, Social, and Governance) on the Performance of Tax Payments in Technology Companies Listed on the IDX for the Period of 2017-2021." Daengku: Journal of Humanities and Social Sciences Innovation 3, no. 4 (2023): 640–47. http://dx.doi.org/10.35877/454ri.daengku1920.

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State revenues are sourced from various sectors, and one of its sectors comes from taxes. Indonesian state income from taxes is about 78% of total state income. ESG has become a new trend for investors in determining their investment decisions. Every company is not separate from its obligation to pay taxes. Meanwhile, technology companies are the companies that are included in the Indonesian stock exchange, which is one of the sources of tax revenue in Indonesia concerning Environmental, Social, and Governance (ESG). This type of research is quantitative research, and the type of data used sec

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Bayda, A. O., and D. O. Novikov. "Criminal liability for tax evasion with the use of offshore schemes as a prerequisite of stabilization of economy of Ukraine." Legal horizons, no. 21 (2020): 88–94. http://dx.doi.org/10.21272/legalhorizons.2020.i21.p88.

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This article first introduces the statistics of losses of the State Budget of Ukraine, which in 2019 were caused by violations of the statutory procedure for payment of taxes, fees and other mandatory payments in Ukraine, thus focusing on the relevant issues. The problem of tax evasion using offshore jurisdictions, or so-called offshore countries, is considered separately. Emphasis is placed on the destructive consequences arising from this illegal activity for the national economy of Ukraine. In addition, the authors turn to the analysis of world experience in combating the relevant negative

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Abbas, Yeni Elfiza, and Anicetus Weka. "THE INFLUENCE OF TAX SOCIALIZATION, EDUCATION LEVEL, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX IN UDP DUREN SAWIT EAST JAKARTA." Akuntansi : Jurnal Akuntansi Integratif 10, no. 2 (2024): 92–105. http://dx.doi.org/10.29080/jai.v10i2.1682.

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This is a quantitative exploration using an associative approach that was conducted at the UPPPD Duren Sawit Office in East Jakarta. This study aims to determine the effects of duty socialization, education status, and tax-prayer mindfulness on tax-prayer compliance in paying Land and Building Tax. The exploration is useful for observers of the Supreme Audit Agency, adding knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer compliance in payment. The exploration increases knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer com

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Siti, Ma'sumah, and Luthfi Hamidi A. "The Influence of Tax Rates, Tax Payment Mechanisms, Tax Knowledge, Service Quality, And Taxpayer Awareness of Taxpayer Compliance with Religiosity as Intervening Variables." International Journal of Multidisciplinary Research and Analysis 05, no. 04 (2022): 858–68. https://doi.org/10.5281/zenodo.6500471.

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Taxes is one of the state revenue sources. MSMEs have a large share of state revenue because they pay taxes in the form of obedience to the government. Compliance in paying taxes can be affected by tax rates, payment mechanisms, tax knowledge, service quality, taxpayer awareness, and religiosity. The sample in this study was 112 MSMEs in Banyumas Regency taken with convenience sampling techniques. The hypothesis is tested using linear regression tests and intervening regression tests. The results of this study concluded that tax rates, tax payment mechanisms, and service quality partially did

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정재현 and Jisun Chung. "Online Recipience System Improvement for Convenient Payment of Local Taxes." Local Government Law Journal 12, no. 2 (2012): 221–49. http://dx.doi.org/10.21333/lglj.2012.12.2.010.

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Grabowski, David C., Zhanlian Feng, and Vincent Mor. "Medicaid Nursing Home Payment and the Role of Provider Taxes." Medical Care Research and Review 65, no. 4 (2008): 514–27. http://dx.doi.org/10.1177/1077558708315968.

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Ryl’skaya, M. A., A. Yu Kozhankov, and O. G. Bobrova. "CUSTOMS PAYMENTS: TRENDS IN THE DEVELOPMENT OF CUSTOMS ADMINISTRATION IN RUSSIA IN THE FRAMEWORK OF THE EURASIAN CUSTOMS UNION (EACU)." Finance: Theory and Practice 22, no. 4 (2018): 88–103. http://dx.doi.org/10.26794/2587-5671-2018-22-4-88-103.

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The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO Agreement on Trade Facilitation and the Framework Agreement on Paperless Cross-Border Trade, the entry into force of the Customs Code of the Eurasian Customs union) determine the need for changes in the paradigm of control and supervision activities in the sphere of charging, paying and collecting customs payments. We concluded that the tools intr

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Saputra, Roy Himawan, Gatot Dwi Hendro Wibowo, and Minollah. "Implementation of Income Tax Payment for Sale and Purchase of Land Rights (Study in West Lombok District)." RESEARCH REVIEW International Journal of Multidisciplinary 9, no. 3 (2024): 89–101. http://dx.doi.org/10.31305/rrijm.2024.v09.n03.009.

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This research aims to find out and understand the implementation of electronic payment of income tax for buying and selling land rights in West Lombok Regency. The research method used is normative and empirical, then analyzed descriptively qualitatively, using a sociological, statutory, and conceptual approach. The regulation of payment of income tax on the sale and purchase of land rights is that the Government has the authority which originates from legislation in terms of tax collection and is then delegated to the Ministry. Finance through the Directorate General of Taxes (DJP) which is o

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Shadmehri, Saeed. "Effectiveness of the Payment Network Regulator in the Accurate and Timely Identification and Collection of Taxes on Purchase Funds from Taxable Merchants in the Iranian Payment Network." Journal of Technology in Entrepreneurship and Strategic Management 2, no. 4 (2023): 85–107. http://dx.doi.org/10.61838/kman.jtesm.2.4.8.

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The regulator of payment network services in Iran, in addition to monitoring the compliance of activities within the payment network according to legal requirements, possesses information from merchants and their transactions that can be utilized by relevant institutions within the framework of the law. The Tax Administration is one of the entities that can use this information to identify and collect taxes. This study examined the effectiveness of the actions taken by the payment network regulator in the Iranian payment industry ecosystem, which intersects with the activities of the Tax Admin

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