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Journal articles on the topic 'Tax and statistical reporting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Balakin, R. V., and A. A. Popov. "PROPERTY TAXES IN STATISTICAL TAX REPORTING OF REGIONS AND MUNICIPALITIES." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 4, 2024 (2025): 94–113. https://doi.org/10.55959/msu2413-631x-27-15-4-07.

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The article provides information on the percentage of property taxes in the structure of tax revenues of the budgetary system of the Russian Federation. Focus is placed on local budget revenues, since all property taxes either directly have the status of local taxes or, having the status of regional taxes, in some regions are partially channeled to local budgets. For comparison, this information is also provided for OECD countries. The formation of statistical tax reporting on local taxes at the regional and municipal levels is considered specifically. The regions with data inconsistencies acc

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MALYARCHUK, I.I. "Accounting reporting in the enterprise management system." Market Relations Development in Ukraine №6(229)2020 130 (August 18, 2020): 76–83. https://doi.org/10.5281/zenodo.3989398.

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The subject of the study is the use of accounting in the enterprise management system. The purpose of the study is to clarify the problematic aspects and the role of accounting as an element of the enterprise management system, optimization of the management decision–making process based on it. Methodology of work. To solve the problems the following research methods have been used: dialectical method of scientific knowledge, the analysis and synthesis method; comparison method; data generalization method. The results of the work: the role of accounting in the information support of the

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Seyyed Hamidreza Rakhsha, Mohammad Namazi,. "Compiling the Influence Model of Management Accounting Information Quality Components on Tax Avoidance of Tehran Stock Exchange Companies." Tuijin Jishu/Journal of Propulsion Technology 44, no. 3 (2023): 2175–87. http://dx.doi.org/10.52783/tjjpt.v44.i3.672.

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This research aims to formulate a suitable model of tax avoidance by using the effects of quality components of management accounting information (environmental uncertainty, financial reporting, corporate governance, and profit management).The research method is quantitative and descriptive-analytical.This study's statistical population includes companies admitted to the Tehran Bahadur Stock Exchange from 2011 to 2020. The statistical sample was selected using the systematic elimination method of 161 companies and 1610 company years. The results using panel data show that the quality component

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Yashchenko, Mykyta V. "Are There Grounds for Tax Consequences of Non-Tax Reporting?" Problems of Legality 167 (2024) (December 31, 2024): 87–97. https://doi.org/10.21564/2414-990X.167.314106.

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The relevance of the research topic is determined by the peculiarities of the implementation of control powers by tax authorities in modern conditions. Similar features are related both to the sphere of relations, namely the circulation of excise goods, the procedures of which are controlled, and the specifics of materials and documents that are examined by the controlling authorities. Accordingly, there is a need for a clear answer to the question – whether non-tax reporting can directly generate tax consequences, which leads to the imposition of fines and penalties for the payer. The p

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Ramdhani, Dadan, Wahyu Yulianto Wibowo, Popong Suryani, and Bima Prabowo. "Pengaruh Moral, Frekuensi Pelatihan Pelaporan Perpajakan, dan Norma Subjektif terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi pada Pelaku Usaha Mikro KPP Pratama Cilegon." STATERA: Jurnal Akuntansi dan Keuangan 1, no. 2 (2019): 14–31. http://dx.doi.org/10.33510/statera.2019.1.2.14-31.

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The purpose of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Pr

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Khas Sukma Mulya, Muhammad Rizkan, and Fitriani. "The Effect of Tax Audit, Tax Amnesty, and Tax Sanctions on Taxpayer Compliance at Pratama Bima Tax Services Office." International Journal of Health, Economics, and Social Sciences (IJHESS) 5, no. 2 (2023): 103–13. http://dx.doi.org/10.56338/ijhess.v5i2.3285.

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This study aims to analyze the effect of tax audits, tax amnesty, and tax sanctions on taxpayer compliance at the Bima Pratama Tax Service Office. This study uses primary data and secondary data. Preliminary data were obtained through each respondent's answers, and secondary data was obtained from KPP Pratama Bima related to the number of individual registered taxpayers, taxpayers subject to SPT, and taxpayers reporting SPT. The samples in this study were 92 individual taxpayers registered at KPP Pratama Bima. Data were analyzed using the SPSS statistical program. These results indicate that s

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Damayanti, Prisila, and Hendi Prihanto. "Factors that influence MSMEs to Report Taxes." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (2024): 823–38. http://dx.doi.org/10.57178/atestasi.v7i1.827.

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The research aims to determine and analyze the response of taxpayers (taxpayers) in reporting their taxes in the post-Covid 19 pandemic era after the government provided various relief policies through tax incentives to entrepreneurs and MSMEs in terms of the aspects of taxpayers' literacy knowledge, set tax rates, profitability of taxpayers' businesses, and business opportunities faced now and in the future. The research was conducted on several MSME cafe entrepreneurs in the Jagakarsa - Ciganjur sub-district and surrounding areas as a population, using a questionnaire with a rolling snowball

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Yashchenko, Mykyta. "Are There Grounds for Tax Consequences of Non-Tax Reporting?" Problems of legality, no. 167 (December 30, 2024): 87–97. https://doi.org/10.21564/2414-990x.167.314106.

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The relevance of the research topic is determined by the peculiarities of the implementation of control powers by tax authorities in modern conditions. Similar features are related both to the sphere of relations, namely the circulation of excise goods, the procedures of which are controlled, and the specifics of materials and documents that are examined by the controlling authorities. Accordingly, there is a need for a clear answer to the question - whether non-tax reporting can directly generate tax consequences, which leads to the imposition of fines and penalties for the payer. The purpose

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9

Sugandi, Rezza Regia, and Ida Farida Adi Prawira. "Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20)." Organum: Jurnal Saintifik Manajemen dan Akuntansi 2, no. 1 (2019): 12–24. http://dx.doi.org/10.35138/organum.v2i1.55.

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This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and

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Fira Damayanti, Baiq, and Meta Ardiana. "Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak (Studi Kasus Sub Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2018)." JFAS : Journal of Finance and Accounting Studies 4, no. 1 (2022): 13–21. http://dx.doi.org/10.33752/jfas.v4i1.494.

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Inflation that occurs in the mining sector is an unusual thing for companies, which causes companies to manipulate financial reports and taxes issued. The management of this sector is not transparent enough so that the potential revenue for the state is not optimal. This is influenced by tax payments Thisstudy aims to examine how the influence offinancial reporting aggressiveness on taxaggressiveness. In this study, data sourced from thefinancial statements of mining companieslisted in the Indonesian StockExchange for the 2017-2018period are used. Thesample used by researchers was 24 companies

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Yasmenko, G. N., and M. V. Kalinskaya. "Organization of the work of the accounting service in the presence of separate subdivisions." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 10, 2021): 36–42. http://dx.doi.org/10.33920/sel-11-2112-04.

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The article discloses the concept of a separate subdivision from the standpoint of civil law and tax legislation, describes the characteristic features of the organization of centralized and decentralized accounting in an economic entity in the case of the separation of separate subdivisions, as well as regulatory requirements for the submission of accounting, statistical, tax reporting and reporting to non-budgetary funds. Possible risks of the accounting system of economic entities with separate subdivisions are considered.

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Myskiv, Liubov. "Information support for tax reporting formation in Ukraine." Economic Analysis, no. 34(3) (2024): 632–39. https://doi.org/10.35774/econa2024.03.632.

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Introduction. Information is one of the key factors driving the development of modern society. However, not all information is valuable—only accurate, relevant, and comprehensive data can be considered useful. Accounting serves as the foundation for a dynamic management model of an economic entity. Its strength lies in the organic interconnection and interdependence of statistical, operational, managerial, financial, and tax accounting. However, a major drawback is the fragmentation of information across these systems, which serves different purposes and is intended for distinct groups of stak

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D., Hariyanti, Rohaya M.N, Normah O., and Rozainun A.A. "The Governance of Accounting Rules and Tax Rules: Analysis of SMEs' Tax Avoidance Strategies." GATR Global Journal of Business Social Sciences Review 1, no. 3 (2013): 26–34. http://dx.doi.org/10.35609/gjbssr.2013.1.3(4).

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Objective- This study examined the governance of accounting rules and tax rules on the level of tax burdens paid by SMEs in Malaysia. According to the tax gap theory, taxpayers utilize the different rules between accounting and tax which is known as the dual reporting system in their tax avoidance strategies in order to pay lower taxes. The tax gap is the difference between the statutory tax rate (STR) and effective tax rates (ETRs). Methodology/Technique - This study analysed financial statements of 148 SMEs (740 firm-years) prepared for the years 2008 to 2012. Findings The statistical result

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Rantelobo, Alfred Tandirura, and Sri Endar Utami. "The Influence of Tax Knowledge, Tax Understanding, Tax Penalties, and Perceived Benefits on the Tax Compliance of MSME Taxpayers." PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis) 5, no. 2 (2024): 1111–23. https://doi.org/10.51135/publicpolicy.v5.i2.p1111-1123.

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This study examines the impact of tax knowledge, tax understanding, tax penalties, and perceived benefits on the tax compliance of MSME taxpayers. The research was conducted among MSMEs in Kupang City, involving 95 respondents who were selected through purposive samplingThe data were analyzed using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The application used to address these issues was the Statistical Package for the Social Sciences (SPSS) version 25. The results showed that all independent variables had a significant positive

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Karp, M. V., A. V. Zakharova, M. V. Tipalina, and L. S. Samodelko. "Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities." Vestnik Universiteta, no. 6 (August 7, 2021): 112–20. http://dx.doi.org/10.26425/1816-4277-2021-6-112-120.

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Entrepreneurship is an integral part of the market economy. However, only recently it has been possible to analyse this cluster online. The purpose of the research paper is a qualitative analysis of indicators formed by the Federal Tax Service of Russia to characterize the activities of small and medium-sized businesses. The article presents the results of a review of the indicators of information and digital resources of the Federal Tax Service of Russia that characterize the activities of small businesses: the unified register of small and medium – sized businesses; the unified register of s

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Кнутов, Александр, and Сергей Плаксин. "Reporting as a Tool of State Regulation and Enforcement." Public Administration Issues, no. 3 (September 15, 2016): 49–68. https://doi.org/10.17323/1999-5431-2016-0-3-49-68.

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The article is devoted to the reporting as a tool of state regulation and enforcement. The article examines the reporting of Russian business organizations with reference to the state bodies.The article includes the following topics: the notion of reporting, types and features of reporting, problems of reporting, the procedure for the establishing of new types of reporting for business organizations.The article examines the reporting regardless of the scope of regulation. Other articles usually consider reporting of enterprises only in relation to the financial sector (tax reporting) or to the

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Vyzhitovich, A. M., N. V. Anokhin, T. A. Popova, and V. S. Dreiling. "Methodological Approaches to Assessing of the Regional Stock Market Development." Vestnik NSUEM, no. 4 (January 2, 2022): 104–20. http://dx.doi.org/10.34020/2073-6495-2021-4-104-120.

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The paper shows the influence of activity of regional corporations at stock market on the development of regional economy in general. Various scientific approaches to the assessment of the influence of financial markets on overall economic situation were considered in the course of the research. The need for detailed study of functioning of regional securities markets, as well as detailed study of their peculiarities and courses of development was revealed. The methods of analysis of regional results of activities of legal entities at securities market were developed on the basis of tax report

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Winoto, Lorensia Octaviani, Dian Indu Dewi, and Febrina Nafasati Prihantini. "TAX ADMINISTRATION TECHNOLOGY AND TAXPAYER COMPLIANCE." Economics and Business Solutions Journal 6, no. 1 (2022): 52. http://dx.doi.org/10.26623/ebsj.v6i1.5072.

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<p>The government, specifically the Directorate General of Taxes, applies technology in the administration of taxation to facilitate the public in reporting taxes. E-registration, e-billing, and e-filling have become a form of application of tax administration technology. The application of this technology is expected to help while improving taxpayer compliance in reporting taxes owed.</p><p>This research is quantitative research using primary data. Respondents are private taxpayers who have a Taxpayer Identification Number (NPWP) and are registered with KPP Pratama Semarang

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Lenny, Lenny. "Arti Penting Kepatuhan Pembayaran Dan Pelaporan Spt Tahunan Orang Pribadi Terhadap Pemahaman Peraturan Perpajakan." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1746–53. http://dx.doi.org/10.31539/costing.v6i2.5232.

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Taxpayers are individuals or entities that have tax rights and obligations in accordance with applicable regulations. If the taxpayer has a minimal understanding of tax regulations, it will result in non-compliance with the applicable tax rules, so that the end result will also result in a minimal level of mandatory compliance and an impact on the low level of tax that will be received by the state, as well as if the level of compliance of the taxpayer is low. In a country, a decrease in tax revenue will also result, and one of the indicators is that taxpayers must be disciplined in reporting

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Sheina, A. Yu, R. R. Bakirova, and S. M. Masich. "Analyzing the tax system as a factor of social policy of the State." National Interests: Priorities and Security 16, no. 3 (2020): 467–77. http://dx.doi.org/10.24891/ni.16.3.467.

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Subject. We analyze the effect of the tax system on the social policy of the State. Objectives. The study aims to assess the tax system as a factor of government’s social policy. Methods. We employ methods of systems analysis, including qualitative, quantitative, factor analysis, generalization methods, comparison, as well as economic and statistical methods. Statistical reporting of the Federal Tax Service of Russian Federation, the Ministry of Finance of the Republic of Bashkortostan, and laws and regulations served as empirical and information basis of the study. Results. We considered the

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Ayu Wandika Putri Utami, Dwi Astuty Arfah, Yusri Karmila, and Arnold Sau. "Implementation of Information And Communication Technology Can Increase Taxpayer Compliance In Reporting PPH 21." Journal of Economy, Accounting and Management Science (JEAMS) 5, no. 2 (2024): 160–68. http://dx.doi.org/10.55173/jeams.v5i2.65.

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This research aims to explore how the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province. By understanding the role and benefits of ICT, it is hoped that effective strategies can be found that can be implemented by several companies in order to increase tax compliance. The method used in this research is qualitative research which examines problems in depth using a non-statistical approach. framework of thought derived from thoughts and literature studies, expert opinions and other sources relevant to the topic of individual taxpayer complianc

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Junita, Rizki Maulida, Nani Rohaeni, and Amyati Amyati. "PENGARUH PENERAPAN E-FILING DAN SOSIALISASI PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP KEPATUHAN PELAPORAN SPT PPH 21 PADA PEGAWAI BALAI PENGKAJIAN TEKNOLOGI PERTANIAN (BPTP) BANTEN." National Conference on Applied Business, Education, & Technology (NCABET) 1, no. 1 (2021): 451–63. http://dx.doi.org/10.46306/ncabet.v1i1.38.

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Taxpayer compliance is important for the state to maintain a source of state revenue. This study aims to determine the effect of the implementation of e-filing and socialization of taxation in the Covid-19 pandemic period on SPT PPh 21 reporting compliance for Balai Pengkajian Teknologi Pertanian (BPTP) Banten Employees partially and simultaneously. The research used descriptive method, conducted in the Balai Pengkajian Teknologi Pertanian (BPTP) Banten by taking a sample of 70 respondents using a purposive sampling technique. Collecting data by observation and questionnaires. The data analysi

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Nikitina, Anzhelika Aleksandrovna, Elza Rivininovna Mukhametzyanova, Ilyuza Marvarovna Khanova, Razilya Munavarovna Sibagatullina, and Tatyana Evgenievna Bragina. "Features of Accounting, Tax and Statistical Accounting, for Individual Entrepreneurs Carrying Out Activities in the Agriculture." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 1, 2021): 23–33. http://dx.doi.org/10.33920/sel-11-2103-03.

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The article discusses the issues of accounting, statistical, and tax accounting, as well as considers alternative taxation systems that can be applied in small forms of management, such as peasant (farmer) households and individual entrepreneurs conducting their business in the agro-industrial complex. The issues of relevance of the development of new forms of reporting and edition of existing forms of statistical accounting are considered.

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Panasyuk, Valentyna, and Nataliia Muzhevych. "Features of the impact of digitalization of accounting on the business processes of enterprises." Galician economic journal 89, no. 4 (2024): 42–48. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.04.042.

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The article examines the trend in the development of services and the provision of qualified electronic signatures and electronic seals for use by business entities, including those that use registrars of settlement transactions. It was determined that the development of digital methods of processing and receiving information by state bodies leads to the need for the mandatory use of digital technologies by business entities, which ultimately requires appropriate methodological support for the implementation of such changes in the field of the document flow of accounting, statistical and tax d

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Eger, Robert J., Deborah A. Knudson, Justin Marlowe, and Amy Klemm Verbos. "Agricultural Off-Road Fuel Tax: Midwestern Comparative Analysis and Assessment." Transportation Research Record: Journal of the Transportation Research Board 1839, no. 1 (2003): 74–80. http://dx.doi.org/10.3141/1839-07.

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During the past several years, state governments across the United States have engaged in a variety of new efforts to curb motor fuels tax evasion. Unlike the income tax, which is typically evaded through a simple reporting error or other manipulation, motor fuels tax evasion often occurs because potential evaders are able to exploit the complexity of the audit, collection, and exemption processes. Estimates of annual revenue losses related to this sort of evasion are substantial, ranging from $1.5 billion to $2.5 billion. In response to these estimates, FHWA and a number of state governments

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Saebani, Akhmad, and Balqis Yessa Nurlanda. "User satisfaction analysis of e-filing system in reporting annual tax returns for individual taxpayers." Educoretax 5, no. 5 (2025): 610–23. https://doi.org/10.54957/educoretax.v5i5.1560.

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This study aims to determine the effect of system quality, service quality, and ease of use on user satisfaction of the e-Filing tax system for individual taxpayers. The existence of complaints related to technical aspects and understanding of use indicates the importance of evaluating user satisfaction. Therefore, this study was conducted to analyze the extent to which users are satisfied with the e-Filing system in reporting Annual Tax Returns, so that it can be the basis for improving tax services in the future. The research approach used is a quantitative method with primary data, and samp

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Khocha, Nadiya. "CRITERIA FOR SELECTION OF ELEMENTS OF THE SIMPLIFIED ACCOUNTING AND REPORTING SYSTEM BY SMALL ENTERPRISES." Economic Analysis, no. 28(1) (2018): 286–93. http://dx.doi.org/10.35774/econa2018.01.286.

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Introduction. The development of a simplified accounting and reporting system has a significant impact on tax legislation, which involves the use of simplified tax regimes for small businesses. The entry into force in 2011 of the Tax Code of Ukraine affected the composition of the elements of the simplified accounting and reporting system, which led to the emergence of new and the possibility of refusing to use the traditional elements of this system. Purpose. The article aims to formulate criteria and elaborate algorithm for selecting elements of a simplified accounting and reporting system b

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Rute, Abreu, David Fátima, and Marques Pedro. "Income Tax: an overview of the Portuguese situation." Estudos e Documentos de Trabalho da Escola Superior de Tecnologia e Gestão da Guarda 2003, EDT-01 (2023): 1–19. https://doi.org/10.5281/zenodo.8263488.

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Portuguese accounting regulation has undergone a significant change in the last year as result of the adaptation to European Union directives, to the statements of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In this paper, the authors describe the relationship, in general, between accounting and taxation and, in particular, between financial reporting and taxation, in Portugal, which were calculated independently until June of2001. Regression analysis ,was one of the steps used in the research methodology, which is a, statistical pro

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Oktavianie, Rian. "DAMPAK PERUBAHAN TARIF PAJAK BADAN TERHADAP TAX AVOIDANCE DI INDONESIA." JURNAL FAIRNESS 9, no. 1 (2021): 1–20. http://dx.doi.org/10.33369/fairness.v9i1.15218.

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This study aims to purpose the impact of changes in corporate tax rates to tax avoidance in Indonesia. The samples are manufacturing companies listed in Indonesia Stock Exchange which published reporting statement during 2007-2014.The sampling technique used is purposive sampling and obtained 25 companies with data processed about 200. The independent variable in this study are tax avoidance before tax rates changes (X1) and the tax avoidance after tax rates changes (X2), while the dependent variable is tax avoidance (Y). The analysis used descriptive statistical anaylsis, test Kolmogrov-Smirn

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Elffers, H., H. S. J. Robben, and D. J. Hessing. "Under-Reporting Income: Who is the Best Judge--Tax-Payer or Tax Inspector?" Journal of the Royal Statistical Society. Series A (Statistics in Society) 154, no. 1 (1991): 125. http://dx.doi.org/10.2307/2982705.

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Rahmat Saputra, Widi, and Annisa Qurrota A'yun. "Building Compliant Entrepreneurs: A Field Experiment on Tax Training and Business Outcomes." Journal Economic Business Innovation 1, no. 4 (2025): 513–26. https://doi.org/10.69725/jebi.v1i4.184.

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Purpose: The purpose of this study is to find out the influence of tax training program on tax compliance, tax filing timeliness, tax reporting accuracy, and business performance of beginner entrepreneurs in Indonesia.Methods: A field experiment was implemented with new entrepreneurs randomized into tax training and no tax training groups. Data was gathered from surveys and business performance metrics, and statistical analysis was used to test the hypotheses.Results: Entrepreneurs receiving tax training had a significant increase in their tax compliance; they filed in a timely manner, reporte

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Le, Vinh Hoang, Thu Anh Thi Vu, and Minh Hoang Nguyen. "Tax Planning and Firm Value: The Case of Companies with Different State Ownership in Vietnam." Journal of Eastern European and Central Asian Research (JEECAR) 9, no. 2 (2022): 333–43. http://dx.doi.org/10.15549/jeecar.v9i2.700.

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The purpose of this paper is to examine the effect of tax planning on company value of listed companies in Vietnam, using the secondary data from audited financial reporting and other statistical documents of 513 non-financial companies in the period of 2015 – 2019. According to GLS, the research result shows that the tax planning has a positive effect on company value. In addition, state ownership, capital intensive and company size are control variables having a positive impact on firm value, but financial leverage is not. The findings suggest that financial managers should apply SAVANT fram

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Borzenko, Helena, Tamara Panfilova, and Mikhail Litvin. "Levels taxation countries the EU and Ukraine’s." Problems of Innovation and Investment Development, no. 19 (April 2019): 131–60. http://dx.doi.org/10.33813/2224-1213.19.2019.12.

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Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for i

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Sari, Maya Macia, Ika Nurhaliza, Pebrilia Amanda Hada, Tahany Syade, and Yogi Purwanto. "Analysis of company characteristics and deferred tax burden using profit management detection methods." Review of Management, Accounting, and Business Studies 4, no. 1 (2023): 42–49. http://dx.doi.org/10.38043/revenue.v4i1.4929.

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This article delved into the intricate relationship between company characteristics and the manipulation of deferred tax burdens, employing profit management detection methodologies. Through various analytical approaches such as qualitative examination of corporate policies, historical scrutiny, and statistical techniques to identify irregularities in financial statements, we investigated patterns indicative of potential financial manipulation, particularly concerning the handling of deferred tax burdens. Our research shed light on the factors influencing a company's decision-making regarding

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Koval, Natalia. "PECULIARITIES OF FORMATION AND REPORT SUBMISSION BY FARMS." Three Seas Economic Journal 2, no. 3 (2021): 30–37. http://dx.doi.org/10.30525/2661-5150/2021-3-5.

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The article reveals the role, significance, features of the formation and submission of reports by farms. Attention is drawn to the fact that at the present stage the problems of transformation of the domestic agricultural sector are intensifying. Farming is considered one of the most common forms of entrepreneurial activity in the agricultural sector. In an uncertain, ever-changing environment, the effective functioning of an enterprise often depends on the ability to develop and implement creative management decisions based on analytical information. In order for all farm reporting to be as

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Kosov, M. E., A. O. Zvereva, R. G. Akhmadeev, and E. V. Golubtsova. "Strengthening the Role of the Unified Agricultural Tax in Economic Incentives of the Agro-Industrial Complex." Finance: Theory and Practice 29, no. 1 (2025): 106–18. https://doi.org/10.26794/2587-5671-2025-29-1-106-118.

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In the context of countering sanctions from unfriendly countries within the framework of the implementation of the state import substitution program and the food security doctrine, improving measures aimed at developing subjects of the agro-industrial complex is of particular relevance. The purpose of the study is to formulate proposals for improving the mechanism for collecting the Unified Agricultural Tax based on assessing the effectiveness of tax incentives for agricultural producers, using statistical data from the Federal Tax Service of Russia in form No. 5-Unified Agricultural Tax. To a

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Sofyan, Vania Vashtiany, and Tony Sudirgo. "PENGARUH SELF ASSESMENT SYSTEM, PENGETAHUAN, SANKSI, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WP." Jurnal Paradigma Akuntansi 5, no. 3 (2023): 1097–107. http://dx.doi.org/10.24912/jpa.v5i3.25097.

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This study aims to determine how the effect of self-assessment system, knowledge of taxation, tax sanctions, and tax socialization on individual taxpayer compliance in annual tax reporting. The sample was selected by purposive sampling method and the valid data were 100 taxpayers. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for Windows which was released 24 and Microsoft Excel 2013. The results of this study indicate that the self-assessment system has a significant effect on taxpayer compliance. Knowledge of t

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Tabasum, Heena, and S. Venkatesh. "GST Repercussion on Financial Reporting under IND AS Regime." ComFin Research 9, no. 2 (2021): 9–13. http://dx.doi.org/10.34293/commerce.v9i2.3660.

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Indian economy witnessed the biggest reform ever seen since independence is the GST introduction and application of accounting standards converged with Global standards, namely, IND AS. Both GST and IND ASare scorching topics of the period, as taxing goods or services and accounting can be seen as dependent on each other as they go in tandem with each other. Changes can be witnessed in the field of business, finance, accounting and reporting due to the GST move in India along with changes in tax command. Financial information is the primary source of information to the users to know about the

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Pianova, Marina. "On certain peculiarities of implementation of tax on professional income." Налоги и налогообложение, no. 3 (March 2021): 86–103. http://dx.doi.org/10.7256/2454-065x.2021.3.35697.

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This article explores the experiment on the establishment of special tax regime &ndash; &ldquo;tax on professional income&rdquo; in the practice of administering individual entrepreneurial activity and unreported employment. The author determines the uncertainty of the legal status of the self-employed citizens as a new category of taxpayers; outlines the problem of unreported employment as one of the prerequisites for conducting the experiment; as well as characterizes the peculiarities of different categories of self-employed citizens. Special attention is given to the assessment

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Wojciuk, Michał, and Łukasz Zegarowicz. "Fiscal Instruments Supporting Families in Poland in the Years 2004-2017." e-Finanse 15, no. 2 (2019): 63–72. http://dx.doi.org/10.2478/fiqf-2019-0012.

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AbstractThe main objective of the study was an attempt to describe the policy for supporting families with children in Poland in the years 2004-2017 in the context of traditional support instruments. The following research methods were used in the article: analysis of the literature on the subject and legal acts, analysis of statistical data and comparative analysis. The study uses statistical data from reports of the Ministry of Finance and the Ministry of Family, Labor and Social Policy. The study did not confirm the research hypothesis which says that in the analyzed period, tax preferences

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Siswadi Sululing and Nurcahya Hartaty Posumah. "Characteristics Companies Against Tax Avoidance." Proceeding of The International Conference on Business and Economics 1, no. 1 (2023): 383–88. http://dx.doi.org/10.56444/icbeuntagsmg.v1i1.1381.

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Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. Th

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Saprudin, Saprudin, Elisabet Kristianti, and Glory Koeswardhana. "Pengaruh Pajak Tangguhan dan Tax To Book Ratio Terhadap Kinerja Keuangan Perusahaan Industri Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2015-2019." Jurnal STEI Ekonomi 30, no. 01 (2021): 49–59. http://dx.doi.org/10.36406/jemi.v30i01.401.

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This study was conducted to determine the effect of deferred tax on financial performance, the effect of tax to book ratio on financial performance and the effect of deferred tax and tax to book ratio simultaneously on financial performance. The variables studied were deferred tax and tax to book ratio as independent variables and financial performance as the dependent variable. The type of research used is using quantitative methods, statistical testing used is multiple linear regression and technical data analysis using classical assumption test. The data collection technique used is library

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Wijayanti, Etri, Vince Ratnawati, Mayla Khoiriyah, and Azwir Nasir. "PENGARUH KOMPENSASI EKSEKUTIF, KONSERVATISME AKUNTANSI DAN FAMILY OWNERSHIP TERHADAP TAX AVOIDANCE." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 6, no. 1 (2025): 803–20. https://doi.org/10.31258/current.6.1.803-820.

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This research is a quantitative study that aims to analyze and provide empirical evidence regarding the effect of executive compensation, accounting conservatism, and family ownership on tax avoidance in basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). In this study, the sample selection technique used purposive sampling with a sample of 33 companies obtained. This study uses secondary data obtained from annual reports. Data analysis was carried out using descriptive analys

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Tambun, Sihar, and Nurul Aulia Ananda. "Pengaruh Kewajiban Moral Dan Digitalisasi Layanan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Nasionalisme Sebagai Pemoderasi." Owner 6, no. 3 (2022): 3158–68. http://dx.doi.org/10.33395/owner.v6i3.999.

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This study aims to examine the effect of moral obligation and digitization of tax services on taxpayer compliance with nationalism as a moderator. The population used in this study are taxpayers who understand the process of reporting and paying taxes. The number of data is 100 respondents who are taken through a questionnaire using partial least squares (PLS) data analysis. Based on statistical tests, the results of the study show that Moral Obligations have no significant effect on taxpayer compliance. Digitization of Tax Services has a significant effect on Taxpayer Compliance. Nationalism

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Wulandari, Waode Dwi, Salim Assoba, and Lia Uzliawati. "Pengaruh Struktur Kepemilikan Dan Karaktresistik Perusahaan Terhadap Tax Avoidance." Owner 7, no. 4 (2023): 2931–40. http://dx.doi.org/10.33395/owner.v7i4.1636.

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Many companies can carry out many strategies in carrying out tax planning. One of the tax planning strategies is tax avoidance, namely how to reduce taxes legally. Tax avoidance practices usually take advantage of weaknesses in tax law and do not violate tax law. Besides doing tax evasion by using tax law loopholes (loopholes). This tax avoidance strategy (tax avoidance) is a method that is permitted by law but the strategy implemented by this company still receives state revenue, Related to this tax avoidance in Indonesia in 2005 there were 750 foreign investment companies that suspected of c

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Rahmawati, Annisa Afra’, Setyo Mahanani, and Agus Triyani. "Pengaruh Sosialisai Pajak, Sanksi Pajak Dan Kesadaran Membayar Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kabupaten Kudus." Economics, Business and Management Science Journal 3, no. 1 (2023): 32–42. http://dx.doi.org/10.34007/ebmsj.v3i1.341.

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This research was conducted with the aim of examining the effect of Tax Socialization, Tax Sanctions and Awareness of Paying Taxes on MSME Taxpayer Compliance in Kudus City. Taxpayer compliance is a condition in which taxpayers comply with their tax obligations and do not violate applicable tax regulations. The number of MSMEs increases every year, but the level of compliance of MSME taxpayers with tax reporting is still low and tends to decrease in 2020 and 2021. This research uses quantitative research using survey methods in collecting data. The population in this study was 17,182 Micro, Sm

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Kohv, Keijo, and Oliver Lukason. "What Best Predicts Corporate Bank Loan Defaults? An Analysis of Three Different Variable Domains." Risks 9, no. 2 (2021): 29. http://dx.doi.org/10.3390/risks9020029.

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This paper aims to compare the accuracy of financial ratios, tax arrears and annual report submission delays for the prediction of bank loan defaults. To achieve this, 12 variables from these three domains are used, while the study applies a longitudinal whole-population dataset from an Estonian commercial bank with 12,901 observations of defaulted and non-defaulted firms. The analysis is performed using statistical (logistic regression) and machine learning (neural networks) methods. Out of the three domains used, tax arrears show high prediction capabilities for bank loan defaults, while fin

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Tamayo, Galo Hernán García, Chicaiza Sanchez Oscar Lenin, Marco Antonio Hernández Arauz, et al. "The Deferred Tax and the Usefulness of Financial Information." Migration Letters 20, S8 (2023): 1222–32. http://dx.doi.org/10.59670/ml.v20is8.5087.

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The purpose of this Article is to determine whether the method of accounting for profit tax in Section 29 of IFRS for SMEs is appropriate. This objective was raised in the context of the international debate on this subject, since it is considered that it is costly for such companies to implement them. The theories analyzed deal with the usefulness of financial information and deferred tax. The method used was quantitative. Some statistical tools were used that helped to determine the distribution of the data and to obtain the equality of means. These tools were that of Shapiro Wilk and the W

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Birskyte, Liucija. "The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors." Annals of the Alexandru Ioan Cuza University - Economics 61, no. 1 (2014): 1–15. http://dx.doi.org/10.2478/aicue-2014-0004.

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Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s

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Indriasih, Dewi, Aminul Fajri, and Rissa Rosita. "Determinan Penggunaan e-Filing pada WPOP KPP Pratama Tegal." Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 14, no. 2 (2022): 277–92. http://dx.doi.org/10.24905/permana.v14i2.243.

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All taxpayers are required to file a tax return (SPT) for their tax reporting. A method of submitting electronic tax returns (SPT) online in real time via the Internet on the Directorate General of Taxes website is E-Filing. This study aimed to determine and the relationship between subjective norms, understanding of tax regulations, ease of use, security and information technology readiness of the use of E-Filing. This quantitative research used a descriptive method. The data used is primary data obtained after questionnaires distributated using a sampling technique by accidental sampling. Ob

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