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Journal articles on the topic 'Sales tax'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Luna, LeAnn. "Local Sales Tax Competition and the Effect on County Governments' Tax Rates and Tax Bases." Journal of the American Taxation Association 26, no. 1 (2004): 43–61. http://dx.doi.org/10.2308/jata.2004.26.1.43.

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Local governments can try to attract retail sales by keeping sales tax rates low and encouraging residents of other jurisdictions to cross-border shop. This predatory behavior must be balanced against the governments' desire to raise revenues. This study examines the extent to which local governments compete and attempt to limit cross-border shopping by changing sales tax rates. I estimate two equations, local sales tax rate and local sales tax base, in the short and long run. The local sales tax rate equation represents the county's tax policy choices and the sales tax base equation represent

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2

DeBoer, Larry, James Conrad, and Kevin T. McNamara. "Property Tax Auction Sales." Land Economics 68, no. 1 (1992): 72. http://dx.doi.org/10.2307/3146744.

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3

Walker, Melissa A., and Linsey F. Sipult. "Nonprofit Sales Tax Exemption." Nonprofit and Voluntary Sector Quarterly 40, no. 6 (2010): 1005–19. http://dx.doi.org/10.1177/0899764010378702.

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4

Aisha Ghaus, A. F. "Optimal Local Sales Tax." Urban Studies 32, no. 8 (1995): 1369–81. http://dx.doi.org/10.1080/00420989550012528.

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5

Rachmi, Ismi Fathia. "ANALISIS PEMBEBANAN PAJAK HADIAH UNDIAN DALAM PROMOSI DENGAN PEMBERIAN HADIAH UNDIAN TERHADAP PERFORMA EARNING AFTER TAX BAGI PERUSAHAAN PERBANKAN." Media Riset Akuntansi, Auditing dan Informasi 6, no. 3 (2006): 321. http://dx.doi.org/10.25105/mraai.v6i3.924.

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<p class="Style1">The purpose of this research Is to analyze the effect of promotion with raffle, also to analyze the implication towards the perfonnance of the company. Another analysis conducted in this research is the comparative between raffle tax borne by the winner or the granter. The research was conducted on 2 (two) banks whom raffle tax is borne by the granter and 3 (three) banks whom raffle tax is borne by the winner. From the research conducted, it can be summarized that both banks that promoted through raffle that the tax is borne by the granter experienced an increase in the

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6

Siswanti, Senia Tri, Abi Suryono, Marsuking Marsuking, and Meutia Laily. "Pengaruh Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth Terhadap Penghindaran Pajak (Tax Avoidance)." BanKu: Jurnal Perbankan dan Keuangan 5, no. 1 (2024): 1–14. http://dx.doi.org/10.37058/banku.v5i1.10104.

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ABSTRACTTax is an obligation that must be paid by the Company to support the implementation of National Development and Community Welfare, but it is not uncommon for companies to practice tax avoidance, because taxes can reduce company income. This study aims to scientifically examine the effect of the Audit Committee, Transfer Pricing, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research uses quantitative research, and the research design is causal associative. The research pop

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7

Baker, Barbara, and Don G. Roberts. "The Potential Effects of Phase Two of Tax Reform on Canada's Forest Sector." Forestry Chronicle 66, no. 6 (1990): 590–95. http://dx.doi.org/10.5558/tfc66590-6.

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On January 24, 1990, the federal government introduced Bill C-62 to Parliament to implement sales tax reform. The initial proposal outlined in the White Paper: Tax Reform 1987 included the provinces in a national sales tax reform. However, the federal and provincial governments could not reach an agreement on such a comprehensive reform. In the end, the federal government decided to pursue sales tax reform alone. The package finally chosen by the federal government includes modification of the existing legislation and replacement of the existing federal manufacturers' sales tax with a federal

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8

Noor ul Sehar, Muhammad Ishfaq*, Affaf Asghar Butt, and Aamer Shahzad. "Moderating Role of Personality Traits Between Tax Audit, Tax Rate, Tax Penalty and Sales Tax Compliance in Pakistan." International Journal of Social Science & Entrepreneurship 3, no. 3 (2023): 353–72. http://dx.doi.org/10.58661/ijsse.v3i3.208.

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The landscape of Finance in the modern day has become dynamic- with the introduction of behavioural finance, and the possibilities are endless. The study aims to demonstrate the impact of tax audits, tax rates, and tax penalties on sales tax compliance in light of personality traits. To this stage, the effect of personality traits and behavioural trends on sales tax compliance has not been explored thoroughly in Pakistan. In this study, 340 questionnaires were distributed through convenience sampling to the owners-managers of manufacturing and service sector representatives of SMEs operational

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9

Fawzi Shubita, Mohammad. "The relationship between sales growth, profitability, and tax avoidance." Innovative Marketing 20, no. 1 (2024): 113–21. http://dx.doi.org/10.21511/im.20(1).2024.10.

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The study aims to examine the intricate interplay between sales growth, profitability, and tax avoidance strategies adopted by firms. Through an analysis of a diverse dataset spanning multiple industries and regions, this study investigates how sales growth influences a firm’s marketing approach to tax avoidance and its subsequent impact on profitability. The sample is Jordanian industrial firms listed on the Amman Stock Exchange for the study period between 2010 and 2020. Four critical variables used in the dataset are tax avoidance, return on assets, sales, and size. It employs a mixed-metho

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10

Arbex, Marcelo, and Enlinson Mattos. "Optimal sales tax rebates and tax enforcement consumers." Oxford Economic Papers 67, no. 2 (2014): 479–93. http://dx.doi.org/10.1093/oep/gpu029.

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11

Sparks, C. Ryan, Melanie G. McCoskey, and John M. Alvis. "Can Internet Sales be Taxed?" Public Finance and Management 4, no. 2 (2004): 109–37. http://dx.doi.org/10.1177/152397210400400202.

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Many Internet sellers are not required to collect sales tax on their Internet sales if they have no physical nexus in the state. Instead, the end-user is required to pay use tax on such items, but the compliance rate is low. as such, states are losing large sums of revenue, and would like to have the seller collect the tax and remit it to the state. Currently, the Commerce Clause, as interpreted by the Supreme Court, prohibits states from requiring remote sellers to collect the tax. Congress is loath to interfere, as doing so may require business to file thousands of sales and use tax returns

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12

Alshira'h, Ahmad Farhan, and Hijattulah Abdul-Jabbar. "Moderating role of patriotism on sales tax compliance among Jordanian SMEs." International Journal of Islamic and Middle Eastern Finance and Management 13, no. 3 (2020): 389–415. http://dx.doi.org/10.1108/imefm-04-2019-0139.

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Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structu

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13

HELLERSTEIN, WALTER. "FLORIDA'S SALES TAX ON SERVICES." National Tax Journal 41, no. 1 (1988): 1–18. http://dx.doi.org/10.1086/ntj41788706.

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14

Wolff, J. "The morality of sales tax." Analysis 60, no. 2 (2000): 194–95. http://dx.doi.org/10.1093/analys/60.2.194.

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15

Swinbanks, David. "New sales tax hits science." Nature 338, no. 6216 (1989): 532. http://dx.doi.org/10.1038/338532a0.

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16

Akaaboune, Ouadie, and Jim Cali. "High-Tech Sales Tax Evasion." Journal of Corporate Accounting & Finance 25, no. 1 (2013): 27–32. http://dx.doi.org/10.1002/jcaf.21904.

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17

Tee, Leap Sing, and Zainol Bidin. "SALES TAX COMPLIANCE AND ITS DETERMINANTS IN MALAYSIA." Advanced International Journal of Banking, Accounting and Finance 5, no. 2 (2020): 01–20. http://dx.doi.org/10.35631/aijbaf.25001.

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Tax compliance behaviour has been addressed as a continuous serious concern globally. However, empirical research on sales tax compliance in Malaysia is still scarce. The present study can be considered a first attempt that was conducted in the context of sales tax version 2.0 for sales tax compliance in Malaysia. The main objective of this study was to investigate the determinants of sales tax compliance behaviour among Small and Medium Enterprises (SMEs) in Malaysia. The studies used the Fischer model as a basic model with the inclusion of socio-psychological factors (tax complexity, peer in

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18

Kim, JongShin. "Consignment Sales(Quasi-Consignment Sales) and Value Added Tax." Seoul Tax Law Review 30, no. 2 (2024): 359–419. http://dx.doi.org/10.16974/stlr.2024.30.2.008.

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19

Ainniyya, Salma Mustika, Ati Sumiati, and Santi Susanti. "Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance." Owner 5, no. 2 (2021): 525–35. http://dx.doi.org/10.33395/owner.v5i2.453.

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Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test sho

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20

Hasna, Fadhilah, Sri Zulaihati, and Ati Sumiati. "The Effect of Capital Intensity Ratio and Sales Growth to Tax Avoidance with Independent Commissioners as Moderating Variable (Empirical Study on Consumer Goods Industry Companies on the Indonesia Stock Exchange in 2021-2022)." Nexus Synergy: A Business Perspective 1, no. 2 (2023): 72–83. https://doi.org/10.61230/nexus.v1i2.43.

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This study aims to: 1) determine the effect of capital intensity ratio and sales growth to tax avoidance; (2) regarding the effect of capital intensity ratio to tax avoidance; (3) the effect of sales growth to tax avoidance; (4) the effect of capital intensity to tax avoidance with the moderating of independent commissioners; and (5) the effect of sales growth to tax avoidance. the population in this study are consumer good industry listed on the Indonesia Stock Exchange in the 2021-2022 period. The source of data in this study is the annual report data of the consumer goods industry companies

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21

Anastasya, Elda Permata, and Ruly Priantilianingtiasari. "Pengaruh Pertumbuhan Penjualan, Intensitas Modal dan Intensitas Persediaan terhadap Penghindaran Pajak pada Perusahaan Sektor Aneka Industri yang Terdaftar di BEI Tahun 2017-2022." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 2 (2023): 2529–46. http://dx.doi.org/10.47467/alkharaj.v6i2.4639.

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The purpose of this study was to analyze and determine 1) sales growth influence on tax avoidance. 2) Capital intensity influence on tax avoidance. 3) Inventory intensity affects tax avoidance. 4) Sales growth, capital intensity, and inventory intensity influence tax avoidance. The population used in this study were 56 companies in various industrial sectors listed on the IDX for the period 2017 - 2022. The number of research samples obtained was 12 companies with a total sample of 72 companies. The sampling technique used in this study was purposive sampling. The data source used in this rese

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22

Bruce, Donald, William F. Fox, and LeAnn Luna. "E-Tailer Sales Tax Nexus and State Tax Policies." National Tax Journal 68, no. 3S (2015): 735–66. http://dx.doi.org/10.17310/ntj.2015.3s.02.

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23

Annathasia, Puji Erasashanti, Ananda Putri Imani Nabila, Endah Winarti Ch., and Wahyuningsih Erna. "Appropriate Taxes and Covid-19 Tax Insentives do Affect Purchasing Power of New Car?" International Journal of Current Science Research and Review 05, no. 08 (2022): 2891–99. https://doi.org/10.5281/zenodo.6958936.

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<strong>ABSTRACT: </strong>This research based on increasing vehicle sales in South Tangerang Indonesia. The sample in this study was determined based on purposive sampling. The type of data used using primary data. The analysis used is multiple linear regression analysis. Regression testing shows that value added tax, sales tax on luxury goods, motor vehicle tax progressive rates and tax incentives have a simultaneous effect on consumer purchasing power. Partially, the value added tax and sales tax on luxury goods have no effect, while the progressive rate motor vehicle tax and tax incentives

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24

Suaidah, Imarotus, and Puji Rahayu. "Impact of Tax Rates and Sales Growth On Tax Avoidance." Innovation Business Management and Accounting Journal 2, no. 4 (2023): 233–38. http://dx.doi.org/10.56070/ibmaj.v2i4.65.

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This research aims to examine the effect of tax rates and sales growth on tax avoidance. This research is focused on telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. The sampling technique uses the purposive sampling method which amounts to 42 samples. As for the data analysis technique used is multiple regression analysis by testing classical assumptions first. The results of the data analysis that have been carried out show that the tax rate does not affect tax avoidance in telecommunications companies, while sales growth has an influence on

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25

Gurusinga, Latersia Br, Ferry Hidayat, and Sellina Lobion. "Pengaruh Financial Distress, Sales Growth dan Umur Perusahaan Terhadap Tax Avoidance pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022." BUDGETING : Journal of Business, Management and Accounting 6, no. 1 (2024): 261–74. https://doi.org/10.31539/budgeting.v6i1.10655.

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Tax avoidance is the exploitation of weaknesses or gray areas in tax regulations by companies with the aim of reducing the amount of tax payable. This research was conducted to examine and analyze the influence of financial distress, sales growth, and company age on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. This study used secondary data and resulted in 126 samples for analysis. The results of this study indicate that, partially, the variables of financial distress and sales growth do not affect tax avoidance. However

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26

Alshira’h, Ahmad Farhan, and Hijattulah Abdul-Jabbar. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research." International Journal of Economics and Finance 11, no. 5 (2019): 114. http://dx.doi.org/10.5539/ijef.v11n5p114.

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Tax compliance is a serious and growing issue all over the world. The government of Jordan undertakes various fiscal measures to maximize domestic throughout the past few decades but according to the annual reports, the country still faces a sharp increase in net public debt and fiscal deficit brought about by the increase in the rate of tax non-compliance, and this particularly holds true for sales tax. Therefore, this study generally focuses on the topic of tax non-compliance, specifically sales tax in the Jordanian context. Literature is still lacking of studies that examined determinants o

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27

Hou, Yilin, and Jason S. Seligman. "Local Sales Tax and Revenue Volatility." Journal of Public Finance and Public Choice 29, no. 1 (2011): 167–80. http://dx.doi.org/10.1332/251569211x15665367493689.

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Abstract States have long used the sales tax as a revenue source. Since the 1970s states started granting localities the option of levying local sales taxes to enrich their revenue portfolio. Local sales taxes are often structured to reduce local property taxes; in most localities this strategy prevails in referendum. Since sales taxes are more elastic than property taxes, substituting away from the latter poses the threat of increased revenue volatility. We employ a panel dataset of counties in the state of Georgia to examine the effects of local option sales tax on own-source revenue volatil

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28

Ziliwu, Lindawati, and Ajimat Ajimat. "Pengaruh Umur Perusahaan Dan Sales Growth Terhadap Tax Avoidance." Jurnal Disrupsi Bisnis 4, no. 5 (2021): 426. http://dx.doi.org/10.32493/drb.v4i5.12625.

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Penelitian ini bertujuan untuk mengetahui pengaruh Umur Perusahaan dan Sales Growth tehadap Tax Avoidance. Metode penelitian yang digunakan yaitu metode kuantitatif. Sampel dalam penelitian dari perusahaan sektor barang konsumsi periode 2015-2019 sebanyak 20 Perusahaan selama 5 Tahun. Teknik analisis yang digunakan adalah statistika deskriptif, asumsi klasik, koefisien deterinasi dan uji hipotesis. Hasil penelitian menunjukan parsial Umur Perusahaan berpengaruh terhadap Tax Avoidance, Sales Growth berpengaruh terhadap Tax Avoidance dan secara simultan Umur Perusahaan dan Sales Growth berpengar

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29

Ambarjati, Laurensia Hanny, Sistomo Siswoadmojo, and Desideria Regina. "THE INFLUENCE OF SALES GROWTH, CAPITAL INTENSITY, AND CORPORATE SOCIAL RESPONSIBILITY TO TAX AGGRESSIVENESS CASE STUDIES OF MANUFACTURING COMPANIES REGISTERED ON THE IDX 2014-2018." Fundamental Management Journal 6, no. 1 (2021): 1–19. http://dx.doi.org/10.33541/fjm.v6i1.2823.

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The purpose of this research is to see whether there is an influence between sales growth, capital intensity, and corporate social responsibility on tax aggressiveness in manufacturing companies listed on the IDX in 2014-2018. This study uses a quantitative approach, and usesmultiple regression analysis to test sales growth, capital intensity, and corporate social responsibility towards tax aggressiveness. From the results of statistical tests, it is found that sales growth and capital intensity have no partial or significant effect on tax aggressiveness, while corporate social responsibility

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30

Ilmiyono, Agung Fajar, and Rima Auliyamartha Agustina. "COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018." Accounting Journal of Binaniaga 5, no. 2 (2020): 85. http://dx.doi.org/10.33062/ajb.v5i2.389.

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ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test,

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31

Walker, A. Kelly, and Brett L. Bueltel. "A Legal Analysis of State Tax Policy for Online Sales: The Recipe from Direct Marketing." ATA Journal of Legal Tax Research 16, no. 1 (2018): 39–58. http://dx.doi.org/10.2308/jltr-52133.

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ABSTRACT The growth of e-commerce has changed the way people shop. The changing business environment is a strain on state governments due to their inability to collect sales and use tax on most internet-based transactions. While the U.S. Supreme Court, for the first time in almost 30 years, is reviewing a state's ability to collect sales and use tax from out-of-state sellers in South Dakota v. Wayfair, Inc., a potential solution to increase sales and use tax collection may already exist. In 2016, the Tenth Circuit Court of Appeals upheld a Colorado notification law that could provide a bluepri

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32

Hines, James. "Taxing Sales of Depreciable Assets." Michigan Business & Entrepreneurial Law Review, no. 5.2 (2016): 161. http://dx.doi.org/10.36639/mbelr.5.2.taxing.

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Investors in depreciable assets used in a trade or business claim depreciation deductions following investment, and upon sale or other disposition of their assets are taxed on gain or loss equal to differences between amounts realized and adjusted basis. The taxation of these realized gains and losses is asymmetric: losses are deductible against ordinary income, whereas a portion of the gain on sales of personal property, and virtually all gains on sales of real property, are taxed at more favorable capital gain tax rates. Evidence from U.S. tax returns in 2012 indicates that the aggregate ann

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33

Naveed ul Haq and Jawed Aziz Masudi. "Comparing the Destination Principle and Origin Principle in Sales Tax: Implications for Pakistan's Tax System." International Journal of Social Science & Entrepreneurship 3, no. 2 (2023): 700–711. http://dx.doi.org/10.58661/ijsse.v3i2.188.

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This study evaluates the influence of destination and origin principles on the tax system of Pakistan. This study examines destination and origin concepts, terminology, and the VAT system. This report comprehensively examines literature, data, and case studies to evaluate the appropriateness of these approaches for Pakistan's tax system. Sales tax is levied based on the destination principle, whereby it is determined by the location of the eventual user rather than the producer. The origin principle imposes sales tax based on the location where goods or services are produced or rendered. To co

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34

MURRAY, MATTHEW N. "WOULD TAX EVASION AND TAX AVOIDANCE UNDERMINE A NATIONAL RETAIL SALES TAX?" National Tax Journal 50, no. 1 (1997): 167–82. http://dx.doi.org/10.1086/ntj41789248.

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35

Meilani, Meilani. "THE IMPACT OF PROFITABILITY, LEVERAGE AND SALES GROWTH TOWARD TAX AVOIDANCE." Jurakunman (Jurnal Akuntansi dan Manajemen) 18, no. 1 (2025): 82. https://doi.org/10.48042/jurakunman.v18i1.363.

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The objective of this research is to analyze the impact of profitability, leverage, and sales growth toward tax avoidance of food and beverages companies listed on the Indonesia Stock Exchange for the period 2020 - 2022. The independent variables used in this research are profitability, which is measured by Return on Assets (ROA), leverage measured by Debt to Equity (DER), and sales growth measured the calculation of total revenue. The dependent variable used in this research is tax avoidance, which is measured by Effective Tax Rate (ETR). The result of this research reveals that profitability

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36

Bilquees, Faiz. "Elasticity and Buoyancy of the Tax System in Pakistan." Pakistan Development Review 43, no. 1 (2004): 73–93. http://dx.doi.org/10.30541/v43i1pp.73-93.

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This paper examines the elasticity and buoyancy of the tax system for the period 1974-75–2003-04. The elasticity of the total tax revenue both with respect to the total GDP and the non-agricultural GDP base is less than unity. Overall, sales tax takes the lead by way of improving revenues. The high coefficient of income tax inclusive of withholding tax, which is an indirect tax, is high. Excluding the withholding tax leads to a lower coefficient. Sales tax with respect to imports and manufacturing also takes care of loss of revenue due to lowering of tariff and excise duties. However, the sale

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Afridayani and Ramlan Nugraha. "Pengaruh Kepemilikan Institusional , Sales Growth, Dan Capital Intensity Terhadap Tax Avoidance." JURNAL SeMaRaK 7, no. 1 (2024): 1–10. http://dx.doi.org/10.32493/smk.v7i1.38536.

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Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan institusional, Sales growth,dan Capital intensity terhadap Tax avoidance. Obyek penelitian yakni pada perusahaan sektorindustri barang konsumsi yang terdaftar di Bursa Efek Indonesia dari periode 2017-2021.Metode Penelitian secara kuantitatif dengan menguji sampel 34 perusahaan. Analisis data yangdipakai adalah analisis regresi, uji asumsi klasik, uji hipotesis dan koefisien determinasi (R2).Hasil penelitian ini dengan uji t menunjukkan bahwa secara simultan variabel kepemilikaninstitusional (X1), sales growth (X2), dan capital int

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38

Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availa

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Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availa

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40

Rizqi, Reza Muhammad, Arya Zulfikar Akbar, and Fahlia Fahlia. "UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: DAMPAK PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK." Ultimaccounting Jurnal Ilmu Akuntansi 17, no. 1 (2025): 39–57. https://doi.org/10.31937/akuntansi.v17i1.4182.

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Abstract - This study analyzes the impact of profitability and sales growth on tax aggressiveness, using company size as a moderating variable. The primary issue addressed is the tax aggressiveness practiced by consumer goods companies listed on the Indonesia Stock Exchange (IDX). The drive to maximize profitability in a competitive environment and the perception of high tax rates are the main reasons these companies exploit legal loopholes in complex tax regulations to minimize their tax burden. The study underscores the significant role of firm size, especially for tax authorities assessing

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Antari, Ni Kadek Dwi Putri, and Ni Ketut Lely Aryani Merkusiwati. "Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak." E-Jurnal Akuntansi 32, no. 8 (2022): 2004. http://dx.doi.org/10.24843/eja.2022.v32.i08.p04.

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Tax aggressiveness is a plan to reduce the tax burden through tax planning. The purpose of this study was to determine the effect of firm size, leverage, and sales growth on tax aggressiveness using the ETR proxy. This study uses LQ45 Index companies listed on the IDX for the 2016-2020 period. The method of determining the sample is non-probability sampling with purposive sampling technique and totaling 35 observations. The data collection method is non-participant observation and uses multiple linear regression analysis techniques. The results showed that company size had a negative effect on

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Srithongrung, Arwiphawee. "Consumers’ Behavioral Response to Sales Taxes on Food in Kansas." Public Finance and Management 17, no. 2 (2017): 92–123. http://dx.doi.org/10.1177/152397211701700201.

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This study examines the effects of sales taxes on food in Kansas counties from 2012 to 2013. Sales taxes that include sales of food for at-home consumption may be more stable due to their low price elasticity of demand. However, border effects caused by tax rate differentials across jurisdictions may create significant revenue losses for local governments. This study improves the reliability of existing empirical results by calculating an index of the relative tax burden of a county and all surrounding counties. Unlike existing studies where dummy variables are used to indicate whether the adj

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Hastianingsih, Desy, and Sigit Mareta. "Sales Growth as a Moderation of Liquidity and Company Size Against Tax Avoidance (Empirical Study of Mining Sector Companies on the Indonesian Stock Exchange)." Journal of Accounting and Finance Management 5, no. 2 (2024): 137–44. http://dx.doi.org/10.38035/jafm.v5i2.451.

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This research aims to determine the influence of Liquidity, Company Size and Sales Growth on Tax Avoidance in 2019-2022. This research method uses quantitative methods. The object of this research is secondary data obtained from financial reports on the Indonesian Stock Exchange for mining companies for the 2019-2022 period, where the technique applied is purposive sampling and using panel data. Based on the results of data processing using Eviews 13 show that liquidity has an effect on tax avoidance, company size has no effect on tax avoidance, sales growth influence on Tax Avoidance, Liquidi

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Nuroniyyah, Lailatun, and Eka Febriani. "Pengaruh Manajemen Laba dan Siklus Hidup Perusahaan terhadap Penghindaran Pajak Dengan Pertumbuhan Penjualan Sebagai Mediator." Jurnal Akuntansi dan Ekonomika 13, no. 1 (2023): 36–46. http://dx.doi.org/10.37859/jae.v13i1.4715.

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This research is intended to analyze and prove the effect of earnings management and the company's life cycle on tax avoidance practices that occurred during the Covid-19 outbreak with sales growth as a mediator for companies in the food and beverage sub-sector registered on the Indonesia Stock Exchange for the 2020-2021 period. A sampling of data using purposive sampling method and the data obtained for snsy did is as much as 38 data. Testing the data shows that earnings management has an influence on sales growth, sales growth has an influence on tax evasion, and earnings management does not

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Laffitte, Sébastien, and Farid Toubal. "Multinationals’ Sales and Profit Shifting in Tax Havens." American Economic Journal: Economic Policy 14, no. 4 (2022): 371–96. http://dx.doi.org/10.1257/pol.20200203.

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We show that US multinationals record sales and the profits from these sales in tax havens while their goods and services are physically sold in other countries. We propose a framework illustrating the strategy of sales shifting. Our results reveal the importance of tax havens, which attract a disproportionate fraction of worldwide sales. Our quantification shows a large contribution of sales shifting to multinationals’ profit shifting, which amounted to $80 billion in 2013. Our findings suggest that international corporate tax rules based on sales may not address profit shifting efficiently i

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Astuti, Desy Fitri, Riana Rahmawati Dewi, and Rosa Nikmatul Fajri. "Pengaruh Corporate Governance dan Sales Growth terhadap Tax Avoidance di Bursa Efek Indonesia (BEI) 2014-2018." Ekonomis: Journal of Economics and Business 4, no. 1 (2020): 210. http://dx.doi.org/10.33087/ekonomis.v4i1.101.

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Tax Avoidance is an effort to minimize the tax burden that is still in the realm of tax law. The purpose of the study was to analyze corporate governance and sales growth on tax avoidance. The research population is 70 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, 7 companies were selected. The data analysis technique used is multiple linear regression. The results of this study are Institutional Ownership, Majerial Ownership, the number of boards of Commissioners and Sales growth simultaneously influen

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Yeldi, Sonia Puspita, Bakkareng Bakkareng, and Sri Yuli Ayu Putri. "Pengaruh Sales Growth,Tax Planning dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)." EKASAKTI PARESO JURNAL AKUNTANSI 1, no. 2 (2023): 174–82. http://dx.doi.org/10.31933/epja.v1i2.853.

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Abstract: This study aims to determine the effect of sales growth, tax planning, and company size on earnings management in manufacturing companies in the basic and chemical industrial sectors in 2017-2019 both partially and simultaneously. The type of data used in this study is quantitative data obtained from published financial reports through the website www.idx.co.id. The results of this study found that Sales Growth and Tax Planning had no significant effect on earnings management. And Simultaneously Sales Growth, Tax Planning, and Company Size have a significant and significant effect on

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Wadi, Indra, and Mhd Ali Akbar. "PENGARUH PPN, PPNBM, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK YANG TERDAPAT DI KPP PRATAMA DEPOK CIMANGGIS." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 5, no. 4 (2022): 1101–10. http://dx.doi.org/10.37481/sjr.v5i4.586.

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This study aims to determine the effect of Value Added Tax (PPN), Sales Tax on Luxury Goods (PPNBM), and Tax Audit on Tax Revenue. This research was conducted at KPP Pratama Depok Cimanggis. The population in this study was 16,648 corporate taxpayers. This research uses quantitative methods; the sample is calculated using the Slovin formula and found 99 corporate taxpayers. Data was collected through questionnaires and analyzed using the SPSS Version 26 program with the data quality test method, classical assumption test, multiple linear regression analysis, t-test, and F test. Based on the st

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Al- Khasawneh, Reem Oqab Hussein. "Role of Electronic Accounting Information Systems in Reducing the Phenomenon of Tax Evasion in Facilities Subject to Income and Sales Tax in the Hashemite Kingdom of Jordan." International Journal of Accounting and Financial Reporting 10, no. 2 (2020): 135. http://dx.doi.org/10.5296/ijafr.v10i2.17298.

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The study aimed at identifying the role of e-accounting information systems in reducing tax evasion in term of its three stages inputs, processing and outputs. It also explained the role of a compatibility between e-accounting systems and the instructions and procedures of income tax authority for reducing tax evasion. For achieving the purposes of the study, a questionnaire was distributed to employees of tax evasion authority, income and sales tax inspectors. The study found that using e-accounting information systems in the facilities subject to income and sales tax has contributed to a ver

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Stratmann, Thomas. "The political economy of sales taxes and sales tax exemptions." Public Choice 171, no. 1-2 (2017): 207–21. http://dx.doi.org/10.1007/s11127-017-0434-z.

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