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Journal articles on the topic 'Tax returns'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Bhattacharjee, Sudip, Kimberly K. Moreno, and Debra A. Salbador. "The Impact of Multiple Tax Returns on Tax Compliance Behavior." Behavioral Research in Accounting 27, no. 1 (2014): 99–119. http://dx.doi.org/10.2308/bria-50976.

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ABSTRACTTax compliance research has used prospect theory to describe taxpayers' behavior finding that taxpayers with pending payments due (loss frame) report more aggressively than taxpayers with pending refunds (gain frame). Since taxpayers often file multiple returns and prior research has only examined the impact of single returns on compliance behavior, we extend the research by incorporating the element of taxpayers filing multiple returns (state and federal returns). This study compares taxpayers' behavior in a single net refund or single net payment due condition versus a multiple refun

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Guenther, David A., and Richard C. Sansing. "Implicit Tax, Tax Incidence, and Pretax Returns." Accounting Review 98, no. 2 (2023): 201–14. http://dx.doi.org/10.2308/tar-2021-0309.

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ABSTRACT We investigate the relation between tax rates and pretax returns by showing how implicit tax, tax incidence, and tax capitalization change in response to a tax rate change. We examine these issues in the context of both financial assets and real investments made by corporations in a competitive equilibrium in which all investments earn the same after-tax rate of return. Results show that the pretax return increases in the statutory tax rate due to an explicit tax rate effect and decreases due to a cost of capital effect; the net effect is ambiguous. In contrast, the implicit tax rate

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Callihan, Debra S., and Richard A. White. "An Application of the Scholes and Wolfson Model to Examine the Relation Between Implicit and Explicit Taxes and Firm Market Structure." Journal of the American Taxation Association 21, no. 1 (1999): 1–19. http://dx.doi.org/10.2308/jata.1999.21.1.1.

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A firm can take advantage of preferential tax provisions to lower its explicit tax burden. In the absence of market frictions, this differential tax treatment gives rise to differences in pre-tax returns across investments, defined as an implicit tax (Scholes and Wolfson 1992). Market structures that are other than perfectly competitive can impede the realization of implicit taxes (which represent lower pre-tax returns) by allowing firms to earn extra-normal after-tax returns (Wilkie 1992). This study estimates implicit tax rates and investigates the relation between a firm's implicit tax rate

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Armstrong, James R. "Delinquent tax returns." Optometry - Journal of the American Optometric Association 82, no. 10 (2011): 645–47. http://dx.doi.org/10.1016/j.optm.2011.08.006.

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Zain Dalimunthe, Mutiara, and Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat." VISA: Journal of Vision and Ideas 3, no. 2 (2022): 210–18. http://dx.doi.org/10.47467/visa.v3i3.1594.

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The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat.  Keywords : Income Tax, Taxpay

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Zain Dalimunthe, Mutiara, and Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat." VISA: Journal of Vision and Ideas 3, no. 1 (2022): 210–18. http://dx.doi.org/10.47467/visa.v3i1.1594.

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The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat.  Keywords : Income Tax, Taxpay

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Wardana, Arief Budi, Supriyadi, and Trisulo. "Pendampingan Penyampaian SPT Tahunan PPh Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Pondok Aren." Jurnal Abdi Mandala 3, no. 2 (2024): 52–61. http://dx.doi.org/10.52859/jam.v3i2.695.

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Formal tax compliance through the submission of Annual Income Tax Returns needs to be improved to support the achievement of tax revenue targets. Even though the government provides a convenient way of reporting annual income tax returns using e-filling, many taxpayers still do not report tax returns due to a lack of understanding of how to utilize this tool. The Tax Volunteer Program, which is a collaboration between DJP and universities, is a solution to assist taxpayers in reporting tax returns. The community service team's mentoring process was carried out at KPP Pratama Pondok Aren using

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Nichols, Nancy B. "Criminal Prosecution of Tax Return Preparers." ATA Journal of Legal Tax Research 6, no. 1 (2008): 24–42. http://dx.doi.org/10.2308/jltr.2008.6.1.24.

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Over 61 percent of individual taxpayers, accounting for more than 76 million returns, utilized the services of paid preparers in 2005. However, hiring a paid preparer does not assure the taxpayer or the government that the return will be prepared correctly. Tax return preparer fraud generally involves the preparation and filing of false income tax returns by preparers who claim inflated personal or business expenses, false deductions, unallowable credits or excessive exemptions on returns completed for their clients or fictitious taxpayers. Preparers may also manipulate income figures to fraud

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Wahyuni, Neni, Idhar Yahya, and Sirojuzilam . "Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office." International Journal of Research and Review 8, no. 12 (2021): 557–68. http://dx.doi.org/10.52403/ijrr.20211268.

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This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting indivi

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Sawyers, Roby B., David L. Baumer, and Wade M. Chumney. "Insider Trading and IRC Section 6103(e)(1)(D)(iii)." ATA Journal of Legal Tax Research 14, no. 1 (2016): 58–71. http://dx.doi.org/10.2308/jltr-51505.

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ABSTRACT Tax returns, including corporate returns, are generally confidential and not disclosed to the public. However, in certain circumstances, Internal Revenue Code (IRC) Section 6103(e)(1)(D)(iii) provides that corporate shareholders who meet a 1 percent ownership criterion can request from the Internal Revenue Service (IRS) a copy of the corporate tax return. In this paper, we discuss the legislative history of IRC Section 6103 as it relates to tax return disclosure in general (for individual and corporate returns) and its precursors that provide for disclosure of corporate tax returns to

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Yoewono, Harsono. "Pengaruh Profitabilitas, Leverage, Earnings Per Share, dan Tax Planning Terhadap Return Saham." Owner 8, no. 2 (2024): 1451–64. http://dx.doi.org/10.33395/owner.v8i2.1961.

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The goal of this study was to examine how factors like as profitability, leverage, earnings per share, and tax strategy affect the return on investment for shareholders. Variable earnings per share proxied by eps. The ratio of debt to equity serves as a proxy for the leverage variable. Profitability variable is proxied by return on asset. And tax planning variable is proxied by effective tax rate. Share return was considered as important by investor and company because it describes the financial performances of company. This study looked at many industries during the course of the years 2016-2

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Putra, Galih Rhendra, and Heru Tjaraka. "PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP RETURN SAHAM DENGAN LIABILITAS PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Periode 2008 – 2010)." InFestasi 12, no. 1 (2016): 98. http://dx.doi.org/10.21107/infestasi.v12i1.1804.

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<p><em>This research aimed to test whether there is the effect of changes in corporate income tax rate to return stock with deferred tax liabilities as an intervening variable. Changes in corporate income tax rates expected to have an indirect effect on stock returns. </em></p><p><em>Variables used in this research include the change in the corporate tax rate as independent variables, stock returns as dependent variable and deferred tax liabilities as an intervening variable. The population used in this research were all manufacturing companies listing on th

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Zahra Gunawan, Riska Ainur Rosyida, and Achmad Wicaksono. "Pendampingan Pengisian SPT Tahunan Wajib Pajak Orang Pribadi di Wilayah Sidoarjo." Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 3, no. 3 (2024): 72–79. http://dx.doi.org/10.58192/karunia.v3i3.2567.

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The purpose of this service is to improve the compliance of Individual Taxpayers (WPOP) in reporting Annual Tax Returns in the Sidoarjo area through a mentoring program. The method used includes education and direct assistance carried out by tax volunteers from the University of Nahdlatul Ulama Sidoarjo, with a technical guidance approach for filling out tax returns and tax socialization. The results of the service showed a significant increase in the number of WPOPs who reported their tax returns on time and with more accurate data. This assistance also succeeded in reducing tax return fillin

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de Braal, Bernice. "Stress-free tax returns." Child Care 7, no. 10 (2010): 8–9. http://dx.doi.org/10.12968/chca.2010.7.10.78378.

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Stein, David M., Brian Langstraat, and Premkumar Narasimhan. "Reporting After-Tax Returns." Journal of Wealth Management 1, no. 4 (1999): 10–21. http://dx.doi.org/10.3905/jwm.1999.320340.

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Jones, Carolyn C. "Eleanor Roosevelt's Tax Returns." Modern American History 2, no. 1 (2018): 103–6. http://dx.doi.org/10.1017/mah.2018.26.

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Julianto, Yusuf Effendy, Hendrian Hendrian, and John Juni Pambelum. "The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on Annual Tax Return Reporting in Sampit City." Jurnal Indonesia Sosial Teknologi 5, no. 11 (2024): 5167–74. https://doi.org/10.59141/jist.v5i11.8768.

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This study aims to determine the influence of tax incentives, tax socialization, and taxpayer understanding on the reporting of Annual Tax Returns in Sampit City. The sample of this study is Taxpayers in Sampit City, Central Kalimantan with 300 respondents. The purposive sampling method is used related to sample selection. The type of quantitative data is used in this study. The results of this research are that there is no significant influence of tax incentives on the reporting of the Annual Tax Return, but tax socialization, and taxpayer understanding have an effect on the reporting of the

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Windi Daun La'bi and Erni Yanti Natalia. "Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-Spt PPN pada KPP Pratama Batam." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 5 (2024): 3642–57. http://dx.doi.org/10.47467/elmal.v5i5.1775.

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This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptio

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Potter-Witter, Karen, and Larry A. Leefers. "Tax Reform and Christmas Tree Profits in the Lake States." Northern Journal of Applied Forestry 7, no. 2 (1990): 89–91. http://dx.doi.org/10.1093/njaf/7.2.89.

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Abstract The Tax Reform Act of 1986 had a large impact on the profits of Christmas tree growers. Growers have significant costs for at least 7 years before they realize any returns. Prior to the Tax Reform Act, 60% of these returns were exempt from federal income tax if they qualified as long-term capital gains. Currently 100% of these returns are subject to taxation. Using a comprehensive survey of production costs of Michigan Christmas tree growers, this study found that after-tax rates of return dropped from 41% down to 31.6% for Scotch pine on an 8-year rotation. Other species and rotation

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La'bi, Windi Daun, and Erni Yanti Natalia. "Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-SPT PPN pada KPP Pratama Batam." BUDGETING : Journal of Business, Management and Accounting 5, no. 2 (2024): 1264–79. http://dx.doi.org/10.31539/budgeting.v5i2.8822.

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This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptio

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Li, Jiaming, Yibo Li, and Yulin Liu. "China’s value-added tax policy and intertemporal optimal assets allocation of enterprises——Based on the dual perspectives of VAT input refund and VAT rate." PLOS ONE 18, no. 8 (2023): e0289566. http://dx.doi.org/10.1371/journal.pone.0289566.

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The article sought to detect the impact of the value-added tax (VAT) policy on the enterprises’ asset allocation from the dual perspectives of the VAT input refund and the VAT rate. Based on the influenced mechanism of the VAT input refund and the tax burden effect (and the price effect) caused by the VAT rate, enterprises’ intertemporal optimal asset allocation models are constructed under the states of adopting the VAT input refund and maintaining the theoretical tax (non-)neutrality of VAT. When VAT rates of the general taxpayers are predicted to be reduced, we also use China’s manufacturin

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Lorence, Roger. "Useless/redundant/unread information returns and protective filings." Journal of Investment Compliance 16, no. 1 (2015): 40–48. http://dx.doi.org/10.1108/joic-01-2015-0003.

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Purpose – To describe the best practices for complying with the increasingly large body of information returns required by the Internal Revenue Service of participants in the investment management industry and the severe penalties that apply to noncompliant taxpayers. Design/methodology/approach – This technical paper describes the explosive growth of information returns and protective return filings required of investment management industry participants, based upon the author’s advising tax return preparers and taxpayers charged with filing these forms. Findings – Each tax return filing seas

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Dewanti, Yopy Ratna, Bambang Hermanto, Rahayu Tri Utami, Setiawan, and Bakri. "PENYUSUNAN SPT TAHUNAN UMKM PASCA UU HPP." SEPAKAT Sesi Pengabdian pada Masyarakat 3, no. 2 (2023): 57–65. http://dx.doi.org/10.56371/sepakat.v3i2.206.

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Corporate Income Tax Return is a letter containing evidence of annual tax payments deposited by Corporate Taxpayers. Furthermore, proof of tax payment from the Income Tax Return must be reported to the Director General of Taxes. Then, the right alternative for reporting income tax returns is the Serpong tax consultant, because it is easier and more practical. The Annual Income Tax Return, hereinafter referred to as the Annual Income Tax Return, applies to a tax year or part of a tax year. The Annual Income Tax Return that must be reported annually or at the end of the tax year period is divide

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LONG, JAMES E., and JAMES D. GWARTNEY. "INCOME TAX AVOIDANCE: EVIDENCE FROM INDIVIDUAL TAX RETURNS." National Tax Journal 40, no. 4 (1987): 517–32. http://dx.doi.org/10.1086/ntj41788692.

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Goinones, Laoren Agustin, and Muhammad Ridwan. "PENGARUH KEBIJAKAN DIVIDEN DAN PERENCANAAN PAJAK TERHADAP RETURN SAHAM." Jurnal Revenue : Jurnal Ilmiah Akuntansi 5, no. 1 (2024): 828–37. http://dx.doi.org/10.46306/rev.v5i1.504.

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This study aims to identify the influence of dividend policy and tax planning on stock returns. This research is a type of quantitative research conducted through the analysis of the financial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) throughout the period 2019 to 2022. The number of samples used in this study is 72 samples from 18 energy companies listed on the Indonesia Stock Exchange through the use of the purposive sampling method and tested with Eviews12. The data used in this study is secondary data in the form of financial statements from

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Arora, Alka. "Training Requirements Of Entry Level Accountants: CA (India) vs. CPA (US)." American Journal of Business Education (AJBE) 5, no. 2 (2012): 199–206. http://dx.doi.org/10.19030/ajbe.v5i2.6822.

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In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an entry level Chartered Accountant (CA) in India with the training requirements and costs to become an entry level Certified Public Accountant (CPA) in the US. This topic is important because of the controversy that surrounds the quality of the trainin

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Pratama, Irham Firdauza, and Hadi Sutomo. "Analisis Ekualisasi SPT Masa PPN Dengan SPT PPh Badan Terhadap Kewajiban Perpajakan PT. Adiyana Teknik Mandiri." Jurnal Ilmiah Manajemen Kesatuan 6, no. 3 (2018): 117–22. http://dx.doi.org/10.37641/jimkes.v6i3.292.

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Many cases are related to corrections caused by the occurrence of VAT and Income Tax equalization. The difference in reporting the circulation of business on the VAT SPT with the Corporate Income Tax Return is the object of the tax authorities' examination. Basically, equalization is not to find the same number of circulation businesses but to find the cause of the difference between the VAT Period of Income Tax and the Corporate Income Tax Return. These differences are often due to differences in provisions between Income Taxes and Value Added Taxes, such as tax objects, exchange rates, and s

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Ayem, Sri, and Bernadeta Astuti. "Pengaruh Earning Per Share (EPS),Leverage, Ukuran Perusahaan, Dan Tax Planning terhadap Return saham perusahaan (Studi kasus pada perusahaan sub sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode waktu 2013 -2017)." AKUNTANSI DEWANTARA 3, no. 2 (2019): 89–105. http://dx.doi.org/10.26460/ad.v3i2.3475.

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This study aims to determine the effect of Earning Per Share (EPS), leverage, firm size, and tax planning to the stock return. This research is causality. The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2013 to 2017.data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of Earning Per Share (E

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Basak, Indrani D., and Michelle R. Clayman. "Tax Rates and Stock Returns." Journal of Investing 14, no. 4 (2005): 35–46. http://dx.doi.org/10.3905/joi.2005.605305.

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Castro Nofal, Bastian, Juan D. Díaz, Pablo Gutiérrez Cubillos, and Erwin Hansen. "Stock returns and tax progressivity." Finance Research Letters 69 (November 2024): 106175. http://dx.doi.org/10.1016/j.frl.2024.106175.

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Tse, Raymond Y. C., and James R. Webb. "Property Tax and Housing Returns." Review of Urban & Regional Development Studies 11, no. 2 (1999): 114–26. http://dx.doi.org/10.1111/1467-940x.00010.

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Warno, Warno, Nina Nuraina, Adibatur Rahmawati, et al. "Edukasi Penggunaan E-Filing Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Jepara." Community Engagement Journal: The Commen 4, no. 1 (2022): 234–45. http://dx.doi.org/10.52062/.v4i1.2228.

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In this report, Walisongo Semarang UIN students majoring in Islamic Accounting, Faculty of Economics and Islamic Business, have participated in Tax Volunteer activities by practicing the task of assisting taxpayers in submitting Annual Tax Returns by using e-Filing at Pratama Jepara’s Tax Office. This task is a Tax Volunteer activity organized by the Central Java I Regional Tax Office in collaboration with Tax Centers throughout Indonesia, one of which is the Walisongo Tax Center in support of receiving Annual Tax Returns in 2020 and increasing taxpayer compliance. There are 20 students who ha

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Roten, Ivan C., and Jarrod G. Johnston. "Improving US real estate returns with cost segregation." Journal of Property Investment & Finance 37, no. 4 (2019): 334–44. http://dx.doi.org/10.1108/jpif-02-2019-0021.

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Purpose US taxing authorities allow property investment to be separated into components. The purpose of this paper is to demonstrate how the classification of property affects the amount and timing of depreciation. Increased and accelerated depreciation increases after-tax cash flows and investor returns. Design/methodology/approach This paper explains traditional methods to analyze real estate investments and introduces modified methods that include the effect of taxes to improve the estimate of the potential return to the investor. Commonly used property classification methods are evaluated

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Sledgianowski, Deb, Steven T. Petra, Alexander Pelaez, and Jianbing Zhu. "Using Tableau to Analyze the Effects of Tax Code Changes: A Teaching Case for Tax and AIS Courses." Issues in Accounting Education 36, no. 3 (2021): 117–33. http://dx.doi.org/10.2308/issues-19-127.

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ABSTRACT This teaching case enables taxation and accounting information systems (AIS) students to use data analytics software to analyze a large dataset of simulated federal individual income tax returns to identify possible effects of tax changes on different categories of individual taxpayers. Tax return data provided for the case is a large sample that represents the population of U.S. tax returns filed, created from a simulation using distributions based on prevailing economic theories about income and most recent tax return filing statistics available from Internal Revenue Service (IRS) S

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Shah, Syed Zulfiqar Ali, Zafar Mueen Nasir, and Muhammad Naeem. "Can Common Stocks Provide Hedge against Inflation? Evidence from SAARC Countries." Pakistan Development Review 51, no. 4II (2012): 435–48. http://dx.doi.org/10.30541/v51i4iipp.435-448.

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The theory says that if stocks provide an effective hedge against inflation then the effect of expected inflation should be compensated in the form of nominal stock return. As Fisher Hypothesis (1930) concluded that nominal expected return on a security is a function of expected inflation rate as well as expected real interest rate. Bodie (1976) worked on Fisher Hypothesis and found that actual nominal return depends on expected and unexpected inflation rates and also it depends on expected and unexpected nominal returns. According to Geske and Roll (1983) a positive relationship exists betwee

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Sohail, Esha. "Identify and Assess the Key Components Influencing Local Tax Returns in Asian Countries." Spry Journal of Economics and Management Sciences 1, no. 1 (2023): 24–38. http://dx.doi.org/10.62681/sprypublishers.sjems/1/1/3.

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Background: Taxes are regarded as an efficient tool for the country to regulate the macro-economy, which is primarily utilized to finance expenses, in addition to serving as the primary source of national net profit. Taxes are a significant source of income and a significant share of overall national net profit in emerging Southeast Asian (ASEAN) economies. Aim: The current research seeks to determine the key components influencing the tax return policy in all ASEAN nations during the existing time frame to suggest policy changes and suggestions that will assist in the growth of the political

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Kopczuk, W. "Bequest and Tax Planning: Evidence from Estate Tax Returns." Quarterly Journal of Economics 122, no. 4 (2007): 1801–54. http://dx.doi.org/10.1162/qjec.2007.122.4.1801.

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Feldman, Naomi E., and Joel Slemrod. "Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns." Economic Journal 117, no. 518 (2007): 327–52. http://dx.doi.org/10.1111/j.1468-0297.2007.02020.x.

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Heitzman, Shane M., and Maria Ogneva. "Industry Tax Planning and Stock Returns." Accounting Review 94, no. 5 (2019): 219–46. http://dx.doi.org/10.2308/accr-52361.

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ABSTRACT We find evidence that equity returns increase with the propensity for tax planning in a firm's industry. This risk premium is imposed on all firms in the industry, even those that are less aggressive than their peers. The industry-based risk premium coexists with a firm-specific discount associated with active tax planning strategies that carry low systematic risk. The discount on tax planning at the firm level, however, is dwarfed by the premium on tax planning at the industry level, and is concentrated in industries that are less likely to attract scrutiny from the tax authority.

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Koong, Kai S., Shuming Bai, Sara Tejinder, and Charlotte Morris. "Advancements and forecasts of electronic tax return and informational filings in the US." International Journal of Accounting & Information Management 27, no. 2 (2019): 352–71. http://dx.doi.org/10.1108/ijaim-06-2018-0072.

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Purpose The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of total tax returns e-filed by individuals, businesses and “other” categories for the period from 2004 to 2017 and projects a timeline to attain the goal. Design/methodology/approach A comprehensive computation and analysis were performed for the volume, ratios and growth of e-filing for the major types of r

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Moučková, Michaela, and Leoš Vítek. "Tax Literacy." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 66, no. 2 (2018): 553–59. http://dx.doi.org/10.11118/actaun201866020553.

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Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax and VAT) and examined whether it depends on (i) previous passing of tax courses and (ii) previous practical experience with filing tax returns. More than half of the students were well to excellently-versed in tax matters, including those who have not completed any more advanced tax courses apart f

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Yulis Saidah, Mokhtar Sayyid, Ihsanudin Ihsanudin, and Novita Sari. "Pelatihan Perhitungan SPT wajib pajak pribadi pada tenaga pendidik di SMK Muhammadiyah 4 Lamongan." Jurnal Pengabdian Masyarakat Nusantara 2, no. 1 (2023): 14–19. http://dx.doi.org/10.57214/pengabmas.v2i1.315.

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Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service ac

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Pramudya, Wisnu Haryo. "PENGARUH TAX PLANNING TERHADAP RETURN SAHAM YANG DIMODERASI OLEH KONSERVATISMA AKUNTANSI DENGAN VARIABEL KONTROL UKURAN PERUSAHAAN." Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 19, no. 1 (2016): 39–49. https://doi.org/10.35591/wahana.v19i1.112.

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The purpose of this study was to examine the effect of tax planning on stock returns and test the accounting conservatism as a firm's control structur to moderating influence tax planning on stock returns. In this study, the independent variable is the tax planning and the dependent variable is stock returns. The moderation variable accounting conservatism with variable control the size of the company. This study uses MRA (Moderated Regression Analysis). MRA is a form of regression which is designed essentially to define the relationship between two variables that are influenced by a third var

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Murtezaj, Ilir M. "The Effect of Electronic Data Interchange (EDI) on Improving Tax Compliance Rates." International Journal of Religion 5, no. 5 (2024): 139–51. http://dx.doi.org/10.61707/8p98h412.

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Kosovo's tax administration plays a fundamental role in the state's functioning, carrying out many duties and obligations. In addition to these duties, TAK also acts as a stabilizing element for the macro-fiscal economy. In addition to the importance of human resources, the function of information technology is unquestionably crucial in achieving TAK's objectives. The implementation of information technology has resulted in the mechanization of several processes, simplifying the gathering of data and the distribution of tax responsibilities. Advanced information technology systems have improve

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O'Bryan, David W., Jeffrey J. Quirin, and Mary Jo Goedeke. "Tax Return Analysis in a Fraud Examination: The Case of the Bankruptcy Auditor." Journal of Forensic Accounting Research 5, no. 1 (2020): 123–41. http://dx.doi.org/10.2308/jfar-19-015.

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ABSTRACT The tax return is often a key piece of evidence in a forensic accounting engagement. Forensic accounting students need to understand what a tax return can tell its reader about the taxpayer. This case is designed for an introductory or advanced course in fraud examination or forensic accounting. Students are placed in the hypothetical role of a person beginning a job as a bankruptcy auditor with the United States Trustee Program. The bankruptcy auditor must utilize two consecutive years of tax returns to determine the primary sources of income and assets for the debtor. Information fr

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Elfakhani, Said, Larry J. Lockwood, and Tarek S. Zaher. "SMALL FIRM AND VALUE EFFECTS IN THE CANADIAN STOCK MARKET." Journal of Financial Research 21, no. 3 (1998): 277–91. http://dx.doi.org/10.1111/j.1475-6803.1998.tb00686.x.

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AbstractWe examine the relation among average returns, market beta, firm size, and book‐to‐market value for Canadian stocks during 1975–92. We document a negative relation between average return and the market capitalization of firms, but find no relation between average return and market beta. While the small firm effect is significant during a period of reduced capital gains tax, it is noticeably lower than during the period leading up to the change. We find that average returns are positively related to book‐to‐market value especially during the period of lower capital gains tax.

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Daruwala, Zaheda, Edmund Christopher, and Jaishu Antony. "Stock Market Response to Changes in the Statutory Corporate Income Tax Rate: Comparative Analysis between Developed and Developing Economies." International Academic Journal of Accounting and Financial Management 9, no. 2 (2022): 14–20. http://dx.doi.org/10.9756/iajafm/v9i2/iajafm0903.

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In this study, the authors use an empirical approach to evaluate the impact of changes in the statutory corporate tax rate on stock market returns. The main objective is to investigate whether changes in income tax rates impact stock market returns and to examine the extent of this impact. According to the United Nations country classifications, the authors categorized the sample economies into two types: developed and developing1. The study further scrutinizes the differences in the outcomes when comparing developed with developing economies using a comparative study approach. Data on corpora

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AL-Husaini, Mohammed H. Ahmed. "The Role of External Auditors in Improving the Tax Audit Process in Yemen." مجلة جامعة عمران 3, no. 6 (2023): 24. http://dx.doi.org/10.59145/jaust.v3i6.69.

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The aim of the research is to investigate the role of external auditors in improving the tax audit process in Sana'a, Yemen. Primary data was collected using a questionnaire survey administered to a sample of 60 participants, including 33 employees from the tax authority and 27 licensed external auditors by the Ministry of Industry and Trade in Yemen. The study revealed that external auditors play a significant role in enhancing the quality of tax audits by raising taxpayer awareness of the importance of compliance with tax laws and regulations, thereby improving the levels of trust and credib

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Erna Hendrawati. "The Implementation of Tax Review as a Basis for Evaluating the Fulfillment of Tax Obligations." International Journal of Economics and Management Research 4, no. 1 (2025): 135–49. https://doi.org/10.55606/ijemr.v4i1.295.

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PT. X is a business field in the field of pharmacy or medicine. In carrying out their tax obligations formally and materially in the aspects of Income Tax Article 21, Income Tax Article 25 and VAT Periodic Returns, there are still mistakes when fulfilling these tax obligations. Errors are contained in the obligations of Income Tax Return Article 21 and Periodic VAT Return, namely errors in recording and calculating carried out within the company so as to cause differences in reporting between the financial statements and the Periodic Return and the Annual Return reported. This research was con

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Hite, Peggy A., and John Hasseldine. "Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments." Accounting Horizons 17, no. 1 (2003): 1–14. http://dx.doi.org/10.2308/acch.2003.17.1.1.

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This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that concerns most taxpayers. Taxpayers engage paid preparers in order to avoid this type of audit and to avoid any resulting tax adjustments. The study examines whether there are more audit adjustments and penalty assessments on tax returns with paid-preparer assistance than on tax returns without paid-preparer assistance. By comparing the frequency of adjustments on IRS office audits, the study finds that there are significantly fewer tax adjustments on pai

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