Journal articles: 'Turnover tax'

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Bouzoraa, Yasmine L., and Justin Lindeboom. "Progressive turnover-based tax systems and EU state aid law: Case C-562/19 P Commission v. Poland and Case C-596/19 P Commission v. Hungary." Maastricht Journal of European and Comparative Law 29, no. 1 (December 23, 2021): 118–31. http://dx.doi.org/10.1177/1023263x211061434.

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In Commission v. Poland (C-562/19) and Commission v. Hungary (C-596/19) the Court of Justice of the European Union ruled that progressive tax systems based on turnover do not by definition provide selective advantages to undertakings with lower turnovers in violation of EU state aid law. The European Commission had declared a Polish tax on retailers and a Hungarian tax on advertisement incompatible with Article 107(1) TFEU because the progressive, turnover-based taxes favoured undertakings with smaller turnovers over those with larger turnovers. The General Court annulled both Commission decisions because such advantages were inherent to the content and objectives of the general tax system, which was for Poland and Hungary to define. The Court of Justice dismissed the appeals by the Commission, affirming that Member States are free, in line with their fiscal autonomy, to opt for a progressive and/or turnover-based tax system. While turnover-based corporate taxation may have market-distortive effects, the Court was right to dismiss the Commission's appeals. The principles of fiscal autonomy and legal certainty require an assessment of selectivity in light of Member States’ own definition of the content and objectives of their tax systems.

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Dmitrieva, O. "Economic Turnovers and Financial Vacuum Cleaners." Voprosy Ekonomiki, no. 7 (July 20, 2013): 49–62. http://dx.doi.org/10.32609/0042-8736-2013-7-49-62.

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The paper considers different types of financial flows in the form of turnovers to imply the return to the starting point with direct or indirect losses. The dynamic schemes, volumes and losses of turnovers are examined: the financial turnover between federal budget, financial markets for budget surplus investmentsand financial markets for the budget deficit borrowings; pension turnover between the State Pension Fund, financial institutions for pensions’ savings and federal budget; the property turnover and the tax turnover for raw materials export. The total volume of turnovers is estimated as 15—19% of GDP with losses equal to 35% of federal budget expenditures.

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Chehov, Anton. "VALUE ADDED TAX AND TURNOVER TAX. COMPARATIVE CHARACTERISTICS." Russian Journal of Management 9, no. 1 (April 14, 2021): 76–80. http://dx.doi.org/10.29039/2409-6024-2021-9-1-76-80.

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Currently, aspects of tax reform are being actively discussed and discussed, and proposals are increasingly being put forward to abolish the value-added tax and return to its origins-the turnover tax. Of course, each of them has its own «pros» and «cons» of using a particular tax system. But the transition from VAT to turnover tax is natural, and to justify this in this article, it is proposed to conduct a comparative characteristic of them.

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Chang, Xue. "The impact of corporate tax outcomes on forced CEO turnover." National Accounting Review 4, no. 3 (2022): 218–36. http://dx.doi.org/10.3934/nar.2022013.

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<abstract> <p>As market competition has increased in recent years, CEO turnover has become more frequent. The tax avoidance activities maximize after-tax profits. After the CEO turnover, the company's strategy needs to be repositioned. Therefore, this paper analyzes the impact of corporate tax avoidance on CEO turnover. This paper selects the Chinese A-share market from 2010 to 2019. It combines theoretical analysis and empirical research to explore the impact of corporate tax avoidance on CEO turnover and further analyzes the relationship under different ownerships. This paper finds a negative relationship between tax rates and forced CEO turnover. Listed companies with lower tax rates increase social concern, leading to public doubts and inspections by tax authorities, which further damage the company's reputation. CEO turnover is the quick and easy way to respond to public accusations. This paper also finds that state-owned enterprises (SOEs) undertake more social responsibilities than non-state-owned enterprises (non-SOEs). The main contributions of this paper are as follows: From the theoretical perspective, this paper conducts systematic research on corporate tax avoidance and CEO turnover and analyzes the relationship under different ownerships. In practice, this paper puts forward relevant policy recommendations for the long-term development of enterprises and social responsibilities.</p> </abstract>

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Astuti, Luh Citra Wirya, A. A. N. B. Dwirandra, Ida Bagus Putra Astika, and I. Gde Ary Wirajaya. "Moderating emotional intelligence and religiusity on the effect of burnout on turnover intentions of tax consultant employees in Bali." Linguistics and Culture Review 6 (January 6, 2022): 480–93. http://dx.doi.org/10.21744/lingcure.v6ns1.2089.

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The purpose of this study was to analyze the effect of burnout on the turnover intentions of tax consultant employees in Bali with emotional intelligence and religiosity as moderating variables. The location of the research was carried out at the Tax Consultant Office in the Bali Region as a representation of the Tax Consultant Office in Indonesia, which was registered with the Indonesian Tax Consultant Association (IKPI) in 2021 which was obtained through the website www.ikpi.or.id. The population in this study are all employees who work at the Tax Consultant Office registered at IKPI Bali Branch. The data analysis technique used the MRA test. The results of the study indicate that burnout has a positive and significant effect on turnover intention or in other words, increased burnout will increase turnover intention. The higher emotional intelligence is not able to reduce the high turnover intention due to the increased burnout of tax consultant employees. The interaction between burnout and emotional intelligence has a negative and significant effect on turnover intention or in other words, high emotional intelligence will reduce turnover intention due to increased burnout.

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Fitria, Widha, and Achmad Badjuri. "Faktor-Faktor Kepatuhan Pajak Terhadap Insentif Pajak Sebagai Moderasi Dengan Pelaku UMKM Di Wilayah Kabupaten Brebes." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (August 29, 2023): 1280–91. http://dx.doi.org/10.31539/costing.v7i1.5985.

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One of the regions in Indonesia with a fairly high growth of MSMEs is Brebes, Central Java. UMKMs in Brebes district continue to increase from 2016 to 2021. This research was conducted to determine the effect of tax understanding, income turnover and digitization of tax services using tax incentives as moderation. This study used a quantitative method with the sampling technique used was purposive sampling and obtained a number of 100 samples of UMKMâ€™s in the Brebes area. As for the analytical method used in this study is descriptive statistical analysis and moderated regression analysis.. The result of this study is that tax understanding has a significant positive effect on taxpayer compliance. Then income turnover has a significant positive effect on taxpayer compliance. Furthermore, digitalization of tax services has no significant positive effect on taxpayer compliance. Meanwhile, tax incentives have a significant positive effect on tax understanding of taxpayer compliance. However, tax incentives do not have a significant positive effect on income turnover on taxpayer compliance. While tax incentives do not have a significant positive effect on digitalization of services on taxpayer compliance. Keyword : Tax understanding, income turnover, digitalization of services, tax incentives, taxpayer compliance.

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Vogel, Alexander, and Stefan Dittrich. "The German Turnover Tax Statistics Panel." Schmollers Jahrbuch 128, no. 4 (December 2008): 661–70. http://dx.doi.org/10.3790/schm.128.4.661.

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Phelps, Bruce D. "Turnover Rates and After Tax Returns." CFA Digest 34, no. 2 (May 2004): 67–68. http://dx.doi.org/10.2469/dig.v34.n2.1431.

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Susko, Peter M. "Turnover Rates and After Tax Returns." Journal of Wealth Management 6, no. 3 (October 31, 2003): 47–60. http://dx.doi.org/10.3905/jwm.2003.320490.

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Kibret, Dejene Debebe. "actors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts." Accounting and Finance Research 10, no. 1 (February 26, 2021): 58. http://dx.doi.org/10.5430/afr.v10n1p58.

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Factors affecting turnover tax collection performance. A case of West Shoa Zone selected districts. In 2017/18 the targeted revenue was 9041224 birr with the actual revenue being 7888536 birr (equivalent to 87.25% or a difference of 1152688) was existence of turnover tax collection gap. This study used mixed research approach and sampling (Systematic random, purposive sampling). Sample sizes 373 respondents selected and distributed questionnaires and interview. Data analyze by SPSS version 20 and factor analysis. Findings revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level and tax knowledge affects turnover tax performance positively. It was revealed that perpetuation tax fairness affects negatively where as compliance cost has a negative statistically insignificant. They concluded that the problems facing revenue administration office while collecting turnover tax. Based on the study recommended that revenue authority need to develop strategic management commitment, recruit sufficient number of employees and continues training qualification, maintaining tax fairness and equity, improve taxpayer identification and registration, increase number of users of Electronic Tax Register, extensive tax knowledge (awareness) creation programs update and maximize frequency tax audit effective on field compromising a priority task.

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Wolf, Redmar. "Dutch Turnover Tax or EU VAT? On the Permeation of EU VAT Rules in the Dutch Turnover Tax Practise." Intertax 42, Issue 8/9 (August 1, 2014): 525–37. http://dx.doi.org/10.54648/taxi2014048.

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In this article, the author describes the permeation of EU law in the Dutch turnover tax practice. In the Netherlands, the EU VAT directives have been implemented in the Turnover Tax Act 1968. Through the years, the relevance of these national provisions and their national legislative history seems to have diminished while the case law of the European Court of Justice (ECJ) has become more and more decisive in settling matters of turnover tax.

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Yuliana, Chandra. "PENGARUH LEVERAGE, PERGANTIAN CEO DAN MOTIVASI PAJAK TERHADAP MANAJEMEN LABA." Jurnal Riset Akuntansi dan Keuangan 7, no. 1 (February 1, 2011): 19. http://dx.doi.org/10.21460/jrak.2011.71.30.

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The purpose of this research is to test empirically the influence of leverage, turnover of CEO and tax motivation to earnings management, based on its discretionary accruals value. The sample of this research is listed manufacturing firms for the period 2004-2008 with 5 different subsectors. Statistical analysis method used in this research is logistic regression with binary logistic model. The result shows leverage does not have significant influence to earnings management while the turnovers of CEO and tax motivation have significant influence to earnings management.Keywords: Earnings Management, Leverage, CEO, Tax

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Hermanto, Hermanto, and Intan Puspita. "Pengaruh perputaran persediaan, Capital Intensity, dan Leverage terhadap Tax Avoidance dengan ukuran perusahaan sebagai variabel moderasi." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 2 (September 25, 2022): 1186–94. http://dx.doi.org/10.32670/fairvalue.v5i2.2121.

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This study aims to determine the effect of inventory turnover, capital intensity, and leverage on tax avoidance with firm size as a moderating variable. In this study using quantitative research methods. This research uses data obtained from food and beverage companies listed on the Indonesia Stock Exchange from 2018-2021, this study used 160 samples from 40 companies using the STATA data processing program application with the purposive sampling technique. Based on the research that has been done, the results are that inventory turnover has a negative effect on tax avoidance, the capital intensity does not affect tax avoidance, leverage has a positive impact on tax avoidance, and company size can moderate inventory turnover on tax avoidance, company size is unable to moderate capital intensity on tax avoidance, and company size negatively moderate leverage on tax avoidance.

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Murifal, Badar. "ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG)." Moneter - Jurnal Akuntansi dan Keuangan 6, no. 1 (April 1, 2019): 23–28. http://dx.doi.org/10.31294/moneter.v6i1.4790.

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AbstractIndonesia cut the final income tax rate for small and medium-sized enterprises by half, to 0.5 percent of their annual sales, in a move to help businesses manage their cash flow and expansion. While the current arrangement only demands simple accounting, small and medium-sized enterprises say it also means they have to pay income tax when they are at loss, which disrupts their cash flow(Jakarta Globes, 2018). The Government has shown its strong support for the development of small and medium enterprises (SMEs). After improving the tax facility for venture capital companies who invest in SMEs, the Government has now issued Government Regulation (GR) No.23/2018 (GR-23) which stipulates a new “final tax”rate for SMEs. GR-23 will enter into force on 1 July 2018 and revokes GR No.46/2013 regarding final tax on taxpayers within a certain turnover. The final tax regime, introduced in GR-46, is applicable for taxpay ers with annual gross turnover of not more than IDR 4.8 billion (approximately USD 340 thousand), excluding the following income: a.fees from the delivery of certain freelance services by individuals; b. overseas income which has been taxed in the source country; c. income also subject to final tax; and d. non - taxable income. The threshold of IDR 4.8 billion per annum is based on the previous years’ activity, including gross turnover sourced from branches. If during a fiscal year the gross turnover exceeds IDR 4.8 billion, the taxpayer remains subject to final tax for the current year but must adopt the “ normal tax ” rate (Article 17 or Article 31E Income Tax) for the following year. While the provisions on gross turnover generally remain unchanged, GR – 23 now reduces the final tax rate to 0.5% from the previous 1%.Key words : Final Income Tax , Micro, Small and Medium Enterprises.

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Chyz, James A., and Fabio B. Gaertner. "Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?" Accounting Review 93, no. 1 (April 1, 2017): 103–30. http://dx.doi.org/10.2308/accr-51767.

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ABSTRACT Our study examines the effect of corporate tax outcomes on forced CEO turnover. While prior research argues that firms often do not engage in tax avoidance due to reputational concerns, the empirical evidence suggesting the existence of reputational costs is scarce. In a broad sample of firms, we find evidence of a relation between the payment of low taxes and forced turnover. We also find that forced CEO turnover is more likely when the firm pays a high tax rate relative to its peers. Our results are consistent with the existence of previously unexplored individual reputational costs for not engaging in tax avoidance. JEL Classifications: M40; H25.

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Shahgaldiyeva, Nigar Yadulla. "VALUE ADDED TAX IN THE EUROPEAN UNION." SCIENTIFIC WORK 62, no. 01 (February 8, 2021): 186–89. http://dx.doi.org/10.36719/2663-4619/62/186-189.

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Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system

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Khoma, Svitlana, and Теtiana Dolishnia. "FEATURES OF TAXATION DURING MARTIAL LAW." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 25(53) (June 23, 2022): 118–24. http://dx.doi.org/10.25264/2311-5149-2022-25(53)-118-124.

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To liberalise taxation and support business during martial law, the government introduced a 2% rate on turnover instead of VAT and income tax. The calculations confirm the planned reductions in budget revenues as a result of changes in the tax system; these reductions are not likely to be temporary. The changes introduced by the government are not a tax reform, but a need to support taxpayers during the russian federation's aggression. In such a difficult economic environment for domestic enterprises, it is relevant to study advantages and disadvantages of a new tax policy, which may (or may not) be pursued even after the repeal of martial law. The analysis of the economic nature of universal excise taxes or, as they are also called, consumption taxes (value-added tax, turnover tax, sales tax), proved that the most transparent administration and accrual are characteristic of the retail sales tax. It was studied that when levying a retail sales tax, it was difficult to identify the end-user. The disadvantage is that the state budget receives money once at the stage of the commodity last sale. A value-added tax would optimally balance budget revenues. However, the VAT mechanism is considered by most experts to be extremely corrupt due to the end-to-end control by government agencies over the actual payment of VAT, resulting in the embezzlement of public funds. Among the radical options for VAT reform, the proposal to replace VAT with a turnover tax is often considered. We fully support the generalization that the tax pyramiding of the accrual of turnover tax is a prerequisite for abandoning it all the same in favour of value added tax. Moreover, it is impossible to integrate the Ukrainian tax system into the European one without VAT. At the same time, EU tax legislation provides for simplified VAT procedures as flat-rate schemes, which is implemented in domestic practice in the form of a flat tax mechanism. Based on this study, it can be argued that the current taxation model in Ukraine is universal, namely, a combination of VAT and turnover tax application for business entities. The main objective shall be further improvement of these payments and their administration.

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-, Supriyati, and Indah Hapsari. "Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives." Journal of Accounting and Strategic Finance 4, no. 2 (November 30, 2021): 222–41. http://dx.doi.org/10.33005/jasf.v4i2.174.

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The COVID-19 pandemic that occurred in early 2020 caused a decrease in the turnover or income of individual taxpayers. Tax avoidance and tax incentives are considered a strategy by taxpayers to reduce tax payments and manage their funds, especially during this pandemic. The condition of the Taxpayer certainly affects the fulfillment of his tax obligations. On the other hand, taxpayer compliance will have an impact on state revenues. Individual taxpayer perspectives on aspects of accounting and taxation knowledge are important to realize the level of taxpayer compliance. This study also relates the efforts of tax avoidance and government tax incentives as mediating variables. The sample data obtained were 131 individual entrepreneur taxpayers who took advantage of tax incentives in Surabaya and its surroundings. The regression test results showed that accounting and taxation knowledge affect tax avoidance efforts, tax incentives, and taxpayer compliance. The results of the Sobel test show that tax avoidance and tax incentives can mediate the impact of accounting and taxation knowledge on taxpayer compliance. The test results of control variables (gender, education, training, length of business, number of employees, business turnover) showed no effect on taxpayer compliance.

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Hamdani, Deni, and Tamara Prastiyanti. "IMPACT OF RETURN ON ASSET, DEBT TO EQUITY RATIO AND INVENTORY TURNOVER ON EFFECTIVE TAX RATE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE." Journal of Accounting INABA (JAI) 1, no. 1 (June 30, 2022): 10–22. http://dx.doi.org/10.56956/jai.v1i1.12.

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The purpose of this study was to determine the effect of Return on Assets, Debt to Equity Ratio, and Inventory Turnover on the Effective Tax Rate with Financial Distress as an Intervening Variable. The research uses quantitative methods with descriptive and verification approaches. Testing the data in this study using the classical assumption test, as well as testing the hypothesis using path analysis, correlation coefficient tests, determination coefficient tests, and multiple correlation tests. Data processing using IBM SPSS 26.0 program. Based on the results of this study indicate that (1) Return on Assets has an effect on the Effective Tax Rate. (2) Debt to Equity Ratio has no effect on Effective Tax Rate. (3) Inventory Turnover has no effect on the Effective Tax Rate. (4) Return on Assets has no effect on Financial Distress. (5) Debt to Equity Ratio has an effect on Financial Distress. (6) Inventory Turnover has an effect on Financial Distress. (7) Financial Distress has no effect on the Effective Tax Rate. (8) Return on Assets, Debt to Equity Ratio and Inventory Turnover have a simultaneous effect on the Effective Tax Rate with Financial Distress as an intervening variable.

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Wang, Guiguo. "Reform of the Chinese Turnover Tax System." Asia Pacific Law Review 3, no. 1 (June 1994): 84–91. http://dx.doi.org/10.1080/18758444.1994.11787989.

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Prindiaznova Putri, Cindy, and Wahyu Nurul Hidayati. "The effect of book tax differences and total asset turnover on profit growth with company size as a moderating variable." Educoretax 4, no. 7 (July 15, 2024): 872–81. http://dx.doi.org/10.54957/educoretax.v4i7.993.

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This research is entitled The Effect of Book Tax Differences and Total Asset Turnover on Profit Growth with Firm Size as a Moderating Variable. This research aims to empirically test and prove the influence of Book Tax Differences and Total Asset Turnover on Profit Growth moderated by Firm Size for Energy Sector companies listed on the Indonesia Stock Exchange in 2018-2022. This research was conducted using quantitative methods and the sampling technique used was purposive sampling. The population in this research is all energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as research samples was 7 companies. The results of this research indicate that book tax differences and total asset turnover simultaneously have a significant effect on profit growth. Meanwhile, the result of research partially proves that only the book tax differences variable has an effect on profit growth. Firm size as a moderating variable is able to strengthen the influence of book tax differences on profit growth. However, firm size does not strengthen or weaken the influence of asset turnover on profit growth.

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Ramaswamy, K. V. "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing." Margin: The Journal of Applied Economic Research 15, no. 4 (November 2021): 395–417. http://dx.doi.org/10.1177/09738010211036295.

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The article presents a new empirical application of the idea of threshold burden of tax incentives in India. The Indian government provided tax exemption to manufacturing units with sales turnover below a specified level over the years. The turnover threshold limit was US$1 million in 2009. Whether size-based tax rules incentivise firms to reorganise their production structure in order to stay below the threshold to take advantage of fiscal incentives is the key question addressed in this article. A significant factor that is widely believed to encourage small firms to stay small has been the tax incentives in the form of excise tax (turnover tax) exemptions below a specified value of sales each year. A key strategy followed by Indian firms to stay small and below the threshold has been product subcontracting or capacity subcontracting. We provide econometric evidence on this particular mechanism. The study is based on a unique unbalanced panel data of 29,213 manufacturing plants spanning the period 1999–2008 and a panel of 4,613 manufacturing firms covering the period 1990–2010. Average subcontracting intensity was found to be significantly higher in manufacturing establishments and firms with sales turnover below the ceiling level set by the tax rules. Econometric tests supported the hypothesis that establishments take advantage of tax incentives by staying below the threshold value of output. Econometric tests for a subgroup of domestic-market-oriented firms provide additional support to the hypothesis of threshold effects. These findings are relevant for policy design in developing and emerging economies. JEL Classification: O14, O17, L60, H32, H25

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Siminska-Domańska, Katarzyna Paulina. "Prosecution of Offenders in Liquid Fuels Turnover." ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 23, no. 1 (April 30, 2019): 14–18. http://dx.doi.org/10.5604/01.3001.0013.1789.

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The paper presents theoretical and practical aspects of prosecution of criminals involved in illegal sales of liquid fuels. It has been noticed that despite increasing attention paid to the prosecution of fuel frauds, the grey area still exists, which is due to the fact that such crimes are easy to commit, the profits to be gained are enormous, and legal consequences are rather insignificant. Recently, however, the detectability of tax frauds has increased. The improved efficiency of tax control authorities can be attributed to the introduction of the following: methodology of assessment of due diligence demonstrated by the buyers of goods in domestic transactions; JPK – the Polish equivalent of SAF-T (Standard Audit File for Tax); split payment; SENT system; fuel package.

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Shamaev, Semen Aleksandrovich. "Turnover tax, sales tax and value added tax as different approaches to the application of universal excise tax." Налоги и налогообложение, no. 2 (February 2024): 21–32. http://dx.doi.org/10.7256/2454-065x.2024.2.70388.

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At the moment, it is possible to note the imperfection of the current fiscal system of the Russian Federation and its weak ability to implement its key functions. In order to identify growth points for the Russian tax system, it is necessary to evaluate the effectiveness of existing tax relations in the field of indirect taxation. To achieve this goal, it is necessary to carry out a comprehensive retrospective analysis of the use of various forms of universal excise, a comparative analysis of the theory and practice of using such forms. The subject of the work is turnover tax, sales tax and value added tax as different approaches to the application of universal excise tax; the purpose of the work is to explore the use of universal excise tax in evolutionary development, both in the Russian Federation and in the USSR. The main research method was a retrospective analysis, and research methods such as synthesis, comparison and forecasting were also used. The novelty of the work lies in the fact that, from the point of view of trends in the use of turnover tax, sales tax and value added tax in the Russian Federation, actual problems of the country's tax system were identified, as well as prospects for improving the tax system of the Russian Federation in terms of the application of universal excise tax. The result of the work was the identification of the strengths and weaknesses of these taxes. The scope of the work is the fiscal system of Russia. The main conclusions are to assess the relationship between the level of economic development and the applicable tax, as well as the forms and mechanisms of using universal excise tax in the tax system of the Russian Federation in the coming years. Based on the results of the work, it was concluded that, choosing between value added tax and sales tax as an alternative, most civilized countries prefer the former, which indicates its greater viability and compliance with the economic and social needs of the state.

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Rahmadiane, Ghea Dwi. "POST-TAX CHANGE RATES: PERCEPTIONS OF MSME IN BREBES DISTRICT IN TAX RATES." Vol 14 No 1 (2022): April Edition 14, no. 1 (April 4, 2022): 1–6. http://dx.doi.org/10.23969/jrak.v14i1.3062.

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The phenomenon in Indonesia regarding the level of taxpayer compliance is still relatively low when compared to the growth in the number of businesses. This research aims at determining the perception of taxpayers of micro, small and medium enterprises after changes in tax rates government regulation. This research method used was descriptive qualitative statistical analysis. The population used was MSMEs in Brebes District, and the sample taken is 5 MSMEs that could represent each business field with a simple random sampling technique. The respondents used in this research were MSMEs in Brebes District which experienced a decrease in income and get more comprehensive information on the latest tax regulations. The conclusion from this research was that MSME actors objected to the tax rate of 1% of turnover. MSME actors were represented by respondents who appreciated the new tax rate of 0.5% of the turnover contained in PP No. 23 of 2018.

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Dwiputra, I. Made Arya, and Ida Bagus Putra Astika. "Ability of organizational commitment and emotional intelligence moderating effect of role stress on turnover intention." International research journal of management, IT and social sciences 6, no. 4 (June 8, 2019): 44–53. http://dx.doi.org/10.21744/irjmis.v6n4.641.

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This research was conducted to obtain empirical evidence of the influence of role stress on turnover intentions of tax consultants in Tax Consultant Offices in Bali Province with organizational commitment and emotional intelligence as moderating variables. This research was conducted at 35 Tax Consultant Offices in Bali Province. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 185 respondents. Data collection is done using the questionnaire method. The hypothesis is tested using simple regression analysis techniques and the Moderating Regression Analysis (MRA). The results showed that role stress had a significant positive effect on turnover intentions. Organizational commitment and emotional intelligence show weakening the positive influence of role stress on turnover intentions.

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Sulistiyanti, Umi, and Az Zahra Fakhrunnisa. "Analisis Determinan Kepatuhan Wajib Pajak UMKM di Masa Pandemi Covid-19." Jurnal Aplikasi Bisnis 20, no. 1 (June 15, 2023): 333–43. http://dx.doi.org/10.20885/jabis.vol20.iss1.art3.

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Tax Compliance of Micro, Small and Medium enterprises (MSMEs) sector is still a problem that must be taken seriously by the government. Especially in the Covid-19 pandemic, there is potential of decrease MSMEs Tax compliances. This research aims to analyze the effect of tax awareness, modernization of the tax administration system, earning turnover and tax incentive policy on tax compliance MSMEs registered as MSME taxpayers at KPP Pratama Purwokerto during the Covid-19 pandemic. This research is quantitative research using primary data. The sampling technique uses purposive sampling method. The research sample amounted to 110 respondents who were considered to represent the population and the research data processed using multiple regression Analysis. The results of this research show that tax awareness has a positive effect on taxpayers compliance of MSMEs while modernization of the tax administration system, earning turnover and tax incentive policy have no effect on taxpayers compliance of MSMEs

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Varju, Marton, and Mónika Papp. "Turnover Taxes, the Fight for the National Tax Base and the EU Court of Justice: An Undeserved Triumph for Member State Direct Tax Autonomy?" Legal Issues of Economic Integration 48, Issue 4 (October 1, 2021): 379–402. http://dx.doi.org/10.54648/leie2021031.

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The additional taxation of corporate turnover has emerged in the EU Member States and at the EU level as part of efforts to secure the national tax base and presumably to enable a fair and equitable sharing of the tax burden among corporate taxpayers covered by the national tax jurisdiction. Its introduction is usually based on the expectation that such taxation enables the exercise of taxing rights over value generated in the national analogue and digital economy when the traditional taxation of corporate income seems to fail in achieving the same. However, turnover taxes are problematic tax instruments from a legal perspective and their lawfulness is debatable as a matter of both EU and national law. After years of contestation before the European Commission and the courts of the EU based on EU internal market and State aid law, it has been revealed that EU law is not available to challenge some of the fundamental problems with the regulation of turnover taxes. As the law now stands, there is a possibility that in this area of taxation Member States can get away with misrepresenting their intentions and abusing their taxing rights in this way. This latter issue must not be overlooked when addressing the non- or under-taxation of corporate taxpayers in the national and the European economy. turnover taxation, digital taxes, national tax base, Member State tax policy autonomy, discrimination, abuse of taxing rights

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Arifah Fibri Andriani and Goradok Pande Raja Sinabutar. "PENGARUH TINGKAT PAJAK EFEKTIF PERUSAHAAN TERHADAP PEMBERHENTIAN DIREKTUR UTAMA." Scientax 2, no. 1 (October 23, 2020): 76–99. http://dx.doi.org/10.52869/st.v2i1.48.

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This study aims to determine the effect of the company’s effective tax rate on forced president director turnover. Prior studies find that the company’s effective tax rate is used continuously by shareholders to assess the performance of top manager (president director), then used as the basis of making decisions whether to hire or to fire the top manager. The effective tax rate of company is measured using accountancy effective tax rate (ETR) and cash effective tax rate (Cash ETR). By using 90 companies listed on the Indonesia Stock Exchange (IDX) as the samples, selected after going through purposive sampling stages, with firm-years starting from 2012 to 2016, this study finds that the company’s effective tax rate (both ETR and Cash ETR) does not affect the forced president director turnover.

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Luciani, Veni, Yanti Yanti, and Awaliawati Rachpriliani. "Determinants of Taxpayer Compliance in MSMEs registered at KPP Pratama Karawang Utara." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 8, no. 1 (January 31, 2024): 56–68. http://dx.doi.org/10.30741/assets.v8i1.1099.

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The study aims to evaluate and test the impact of tax understanding, mental accounting and the level of trust tax confidence on compliance with MSMEs tax obligations registered in the KPP Pratama Karawang Utara. This research uses quantitative methods using primary data. The population in this study is the entire MSMEs tax liability registered in KPP Pratama Karawang Utara. Sample on this research as many as 100 MSMEs tax obligations registered in KPP Pratama Karawang Utara. The sampling technique uses purposive sampling with criteria based on gender, age, having a NPWP, type of business, length of business and turnover. This research model uses PLS. The findings of this study show that tax understanding has a positive influence on MSMEs tax compliance. Calculation of tax liability MSMEs tax likewise with a level of trust that influences on compliance with MSMEs tax obligations with a significant value of 0.05. The results of the research show that the rate of tax payments will be imposed on the cars with the turnover criteria ranging between 250-50 million, 100-300 million and above 300 million.

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Szudoczky, Rita, and Balázs Károlyi. "The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax." Intertax 48, Issue 1 (January 1, 2020): 46–66. http://dx.doi.org/10.54648/taxi2020004.

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The provisions of the Hungarian Advertisement Tax stirred up many legal debates regarding the potential breach of EU law, including State aid rules and EU fundamental freedoms, respectively, as well as the violation of the non-discrimination provision of double tax conventions. The implications of these legal questions go beyond the Hungarian tax system and have special relevance on international and EU levels. This article analyses the compatibility of progressive turnover-based taxes with EU law that is of paramount importance now when Member States unilaterally introduce similarly designed digital taxes. Furthermore, the article also sheds light on the application of the non-discrimination clause of double tax conventions and the EU fundamental freedoms to procedural rules designed to enforce taxes on taxpayers who are likely not to be physically present in the taxing jurisdiction. Turnover taxation, digital tax, progressive tax rate structure, advertisement tax, tax treaty non-discrimination, state aid, registration requirement and default penalty, EU fundamental freedoms.

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Habibah, Habibah, and Lyandra Aisyah Margie. "EFFECT OF BOOK TAX DIFFERENCES, INVENTORY TURNOVER AND FIRM SIZE ON PROFIT GROWTH." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 6, no. 3 (July 1, 2023): 513–23. http://dx.doi.org/10.37481/sjr.v6i3.692.

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This study aims to examine the effect of book tax differences, inventory turnover and firm size on profit growth. This study uses a sample of real estate and property companies listed on the Indonesian stock exchange during the 2016-2021 period. The number of real estate and property companies that were used as research samples were 12 companies with 6 years of observation. This research sample used a purposive sampling method. Testing the hypothesis in this study using multiple regression analysis techniques with the help of SPSS software. The results of this study indicate that book tax differences, inventory turnover and firm size simultaneously have a significant effect on profit growth. While the results of research conducted partially show that book tax differences, inventory turnover and firm size have a significant effect on profit growth.

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Siegel, Philip H., B. J. Blackwood, and Sharon D. Landy. "Tax Professional Internships And Subsequent Professional Performance." American Journal of Business Education (AJBE) 3, no. 5 (May 1, 2010): 51–60. http://dx.doi.org/10.19030/ajbe.v3i5.428.

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How do internships influence the socialization and performance of accounting students employed in the tax department of a CPA firm? Previous research on accounting internships primarily focuses on auditing personnel. There is evidence in the literature that indicates audit and tax professionals have different work cultures. This paper examines the relationship between internships and subsequent professional performance of tax professionals as measured by promotion velocity and employee turnover. The human resource department, from seven regional CPA firms with similarly structured internship programs, provided performance, promotion and turnover data on employees who completed internships and employees who did not complete internships. The results of the study indicate that internships positively affect performance evaluations, promotions, and employee retention of tax professionals.

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Miracel, Yolla Norma, Eny Srihastuti, and Agus Athori. "Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan Dan Pemahaman Perpajakan Terhadap Wajib Pajak Umkm Setelah Diterbitkan Uu Harmonisasi No. 7 Tahun 2021 (Studi Kasus pada Dinas Koperasi, Usaha Mikro dan Tenaga Kerja Kota Kediri)." JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI 10, no. 2 (December 30, 2022): 116–31. http://dx.doi.org/10.59330/ojsmadani.v10i2.140.

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This research sought to determine the impact of tax knowledge, tax sanctions, and understanding of taxation toward taxpayers compliance on MSMEs after published of harmonization law number 7 year of 2021. The government stipulates a tax rate of 0.5% but on condition that the gross turnover in a year is less than Rp500 million, which is exempt from tax payments. So, MSME actors are only subject to tax if the turnover in one year is more than Rp500 million. Using the slovin formula and random sampling, this study had 100 participants. The data analysis techniques used multiple linear regression, and t test. The research found that knowledge of taxation and tax sanctions had no substantial impact on MSMEs taxpayer compliance. Meanwhile, the understanding variable has a substantial impact. The result of the determinant coefficient calculation is 0.293, which indicates that only 29.3% of taxpayer compliance is influenced by tax knowledge, tax sanctions, and tax understanding, with the other 70.7% being influenced by other variables not examined in this study.

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Johan, Suwinto. "THE STRATEGIC RATIONAL OF BANKING ACQUISITION IN EMERGING MARKET." Journal of Economics and Business 2, no. 1 (April 4, 2018): 13–21. http://dx.doi.org/10.25170/jebi.v2i1.23.

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The purpose of the research is to study the determinants of banks acquisitions in Indonesia over the period of 2004-2014. The banking industry is one of the fastest growing and well regulated industries during the last ten years. We analyzed seven financial ratios (current ratio, asset turnover, debt to equity ratio, return on asset, return on equity, earning before tax per revenue and earning after tax per revenue) determinants banks take over. This research used the binary Logit regression technique. The empirical results show that the determinants of bank targeted for all types of takeover are the current ratio. The higher current ratio, the higher possiblity be the target acquisitions. there is no significantof debt to equity ratio, asset turnonver, return on asset, return on equity, earning before tax per revenue and earning after tax per revenue as the determinants of the acquisition of banks in Indonesia.

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Putra, A. A. Ngr Gde Punia Artawan, and I. Nyoman Wijana Asmara Putra. "Pengaruh Work-Family Conflict Terhadap Turnover Intention dengan Burnout Sebagai Variabel Pemoderasi." E-Jurnal Akuntansi 32, no. 3 (March 26, 2022): 644. http://dx.doi.org/10.24843/eja.2022.v32.i03.p07.

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This study aims to determine work-family conflict and burnout can affect turnover intention with burnout being the moderating variable. The location of the research was carried out in all Tax Consultant Offices in Bali. The population of confirmed tax consultant employees is 335 people by taking a sample of 77 using purposive sampling method. The study used primary data obtained from questionnaires distributed to each respondent and then regression was performed using moderate regression analysis (MRA). The results of data processing show that the work-family conflict and burnout variables have a positive effect on turnover intention, and burnout is able to moderate and strengthen the influence that occurs between work-family conflict on turnover intention. Keywords: Work-Family Conflict; Burnout; Turnover Intention.

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Li, Jianjun, and Xuan Wang. "Does VAT have higher tax compliance than a turnover tax? Evidence from China." International Tax and Public Finance 27, no. 2 (August 26, 2019): 280–311. http://dx.doi.org/10.1007/s10797-019-09567-4.

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Zawitri, Sari, and Elsa Sari Yuliana. "Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)." Jurnal Ekonomi Bisnis dan Kewirausahaan 5, no. 2 (August 19, 2016): 144. http://dx.doi.org/10.26418/jebik.v5i2.17147.

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Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue.

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Oktariyani, Amanda. "Analisis Pengaruh Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia." Akuntansi dan Manajemen 14, no. 1 (June 1, 2019): 111–25. http://dx.doi.org/10.30630/jam.v14i1.89.

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This study aims to determine whether the financial ratios that proxied by Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Earning Before Interest, tax, Depreciation, and Amortization affect to Financial distress in manufacturing companies listed on the IDX from 2013 to 2017. The samples consist of 46 manufacturing companies. The data analysis method used is logistic regression analysis. The results showed that Total Asset Turnover and Earning Before Interest, Tax, Depreciation and Amortization influence partially to Financial Distress. Whereas, Current Ratio and Debt to Equity Ratio has not influence partially to Financial distress. The results showed that Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Earning Before Interest, Tax, Depreciation and Amortization (EBITDA) influence simultaneously to Financial Distress on manufacturing companies listed on Indonesia Stock Exchange (IDX) 2013-2017.

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Ayu, Rani Wulan, and Yulius Kurnia Susanto. "EARNINGS MANAGEMENT: CURRENT TAX EXPENSE, EFFECTIVE TAX RATES, AND FINANCIAL RATIO." Jurnal Muara Ilmu Ekonomi dan Bisnis 6, no. 1 (April 23, 2022): 150. http://dx.doi.org/10.24912/jmieb.v6i1.16336.

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Penelitian ini untuk membuktikan secara empiris pengaruh biaya pajak kini, tarif pajak efektif, profitabilitas, leverage, perputaran sediaan, dan ukuran perusahaan terhadap manajemen laba. Penelitian menggunakan 49 perusahaan yang terdaftar pada perusahaan manufaktur di Bursa Efek Indonesia dari 2016 sampai 2018 yang dipilih dengan metode purposive sampling. Pengujian menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas menyebabkan terjadinya manajemen laba. Semakin tinggi profitabilitas perusahaan maka semakin tinggi pula kecenderungan perusahaan melakukan manajemen laba untuk meningkatkan kepercayaan investor. Manajemen juga termotivasi melakukan manajemen laba agar mendapatkan bonus yang lebih besar. Sedangkan biaya pajak kini, tarif pajak efektif, leverage, perputaran sediaan, dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. The objective of this study is to get empirical evidence about the influence of current tax expense, effective tax rate, and profitability, leverage, inventory turnover, and company size on earnings management. This research used 49 companies listed in manufacturing companies in Indonesia Stock Exchange since 2016 until 2018 selected by purposive sampling method. The research data analysis uses a logistic regression. This research shows the results that profitability has positive influence to earnings management. The higher the company's profitability, the higher the company's tendency to carry out earnings management to increase investor confidence. The management is also motivated to do earnings management to get a bigger bonus. While current tax expense, effective tax rate, leverage, inventory turnover, and company size have no affect to earnings management.

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Chen, Hanwen, Song Tang, Donghui Wu, and Daoguang Yang. "The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience." Accounting Review 96, no. 5 (February 18, 2021): 157–80. http://dx.doi.org/10.2308/tar-2017-0601.

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ABSTRACT In China's political selection system, officials capable of growing local economies are rewarded with promotions. Eager to demonstrate economic achievements, newly appointed local leaders may raise tax revenues to expand fiscal expenditures on infrastructure projects. Against this backdrop, we study how political appointments influence local firms' tax planning. Based on a sample of locally administered state-owned enterprises (SOEs), we find that firms decrease their tax avoidance after new leaders take office. The political-turnover effect on these firms' tax positions is more evident when the incoming leaders have more political clout over SOE managers, the incentives to divert resources are stronger, or politician-manager networks are present, and subsides following the launch of the anticorruption campaign. Furthermore, firms with higher post-turnover tax payments subsequently receive more government contracts or subsidies. Overall, our findings suggest political incentives shape the tax-planning activities of SOE managers in a “two-way favor exchange” manner. JEL Classifications: H26; E32; P26; G30.

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Reinhard Yeremia, M. Hidayat, and Handyka Prayogi Lesmana. "Justice And Tax Benefits of Msmes In Government Regulation No. 23 of 2018." YURISDIKSI : Jurnal Wacana Hukum dan Sains 18, no. 4 (March 30, 2023): 403–11. http://dx.doi.org/10.55173/yurisdiksi.v18i4.144.

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Tax collection is a function that the state must carry out for the welfare of the people. Every tax levy must be based on law. Thus the tax must have a clear legal basis and its implementation should not be carried out without a legal basis.To achieve the target of state revenue, the government agreed to sign Government Regulation of the Republic of Indonesia No. 23 of 2018 (PP 23) concerning income tax on income from business received or obtained by Taxpayers with Certain Gross Circulation. Through this Government Regulation, entrepreneurs and SMEs who have income of less than Rp. 4.8 billion in one tax year can pay a tax of 0.5 percent of their gross turnover. The aspect of justice is one of the cons that is often highlighted considering that the PPH 23/2018 income tax is included in the final tax. This is the MSME tax which is final. Regardless of whether the final result of the taxpayer's business is profit or loss, as long as the taxpayer has a turnover, the taxpayer must pay taxes. The type of research in this research is normative juridical law research, which is research based on literature study. Found through a good arrangement, PP 23 of 2018 is a form of partisanship of the state in the field of taxation for the community. MSMEs are given leeway in calculating their taxes, which are half a percent of the gross turnover each month. In addition, PP 23 was made to encourage the public to participate in formal economic activities, by providing convenience and more justice to taxpayers. Government Regulation no.23 of 2018 is expected to be able to support Tax Collection and expand the taxation database, as well as support policies that strengthen the national economy.

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Гараева, Татьяна, Tatyana Garaeva, Людмила Згонник, Lyudmila Zgonnik, Инесса Романовна Романова, and Inessa Romanovna Romanova. "EVALUATION OF FACTORING IN THE COMPANY´S ACTIVITIES IN TRANSPORT SERVICE." Services in Russia and abroad 10, no. 6 (October 3, 2016): 50–62. http://dx.doi.org/10.12737/21208.

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The article presents an analysis of the factoring services market at the national and global levels, and identifies the main factoring market development trends. Based on the material of transport service company, limited liability company "Fairway", the authors substantiate the economic efficiency of factoring as a tool for replenishment of circulating assets of transport companies in the current economic conditions. Accumulation by factoring a number of functions is an important advantage over other forms of funding. This is especially important for small and medium-sized businesses in sphere of transport service that do not have sufficient volume of human and financial resources. Factoring allows to avoid a situation where the liability to tax on income appears before inflow of funds from the sale. Greater incentive for the factoring development for tax optimization is applying of a similar approach to the determination of the date of VAT payment. Funding within the factoring will allow Fairway to solve the problem of shortage of working capital without growth of accounts payable. Factoring has a positive effect on the financial indicators of an enterprise, such as liquidity and solvency. In general, the impact of factoring on the financial indicators of the transport service company "Fairway" is carried out by means of reduction of accounts receivable turnover period (shortening of the financial cycle), increasing the receivables turnover (number of turnovers), the reduction of the value of accounts receivable (release), more efficient use of working capital, increasing the coefficient of instant liquidity, reducing the tax base for income tax.

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Willemse, Leonard C. "A critical analysis of the barriers to entry for small business owners imposed by Sections 12E(4)(a)(iii) and (d) and paragraph 3(b) of the Sixth Schedule Of The Income Tax Act, No. 58 of 1962." Journal of Economic and Financial Sciences 5, no. 2 (October 31, 2012): 527–46. http://dx.doi.org/10.4102/jef.v5i2.298.

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According to National Treasury’s Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008, small businesses in South Africa are instrumental in the growth of the South African economy as they are a source of job creation and a counter to poverty. Research, however, indicates that small businesses face many obstacles, such as relatively high tax compliance costs. It was, therefore, proposed in the 2008 Budget Review that a turnover tax system be implemented for micro businesses with a turnover of up to R1 million per annum to simplify the tax compliance process. Similarly, section 12E was introduced earlier in the Income Tax Act No. 58 of 1962 to offer additional income tax relief to small business owners. Sections 12E(4)(a)(iii) and (d) and paragraph 3(b) of the Sixth Schedule, however, prevent certain small business owners from making use of these concessions. This article investigates these barriers to entry and explores possible solutions to the problems presented by them.

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Russo, Karl. "Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services." National Tax Journal 70, no. 4 (December 1, 2019): 857–80. http://dx.doi.org/10.17310/ntj.2019.4.10.

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Lemma Lalisho, Dereje, and Muluget Abuye. "Determinants of Turnover Tax (ToT) Tax Collection Effectives in Ethiopia: The Case Hosanna Town." American Journal of Theoretical and Applied Business 6, no. 3 (2020): 28. http://dx.doi.org/10.11648/j.ajtab.20200603.13.

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Thahir, Ade Nuryunita, Iman Karyadi, and Yanis Ulul Azmi. "PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI." Jurnal Analisa Akuntansi dan Perpajakan 5, no. 2 (October 18, 2021): 160–75. http://dx.doi.org/10.25139/jaap.v5i2.4212.

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This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

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Yu, Tian. "Will Corporate Tax Avoidance Lead to Forced Executives Turnover?" American Journal of Industrial and Business Management 10, no. 02 (2020): 262–85. http://dx.doi.org/10.4236/ajibm.2020.102017.

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Wei, Feng, and Jean-François Wen. "The Optimal Turnover Threshold and Tax Rate for SMEs." IMF Working Papers 19, no. 98 (2019): 1. http://dx.doi.org/10.5089/9781498312295.001.

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Seo Gab Soo and 최미화. "Corporate Social Responsibility Performance, CEO turnover and Tax Avoidance." Management & Information Systems Review 36, no. 3 (September 2017): 255–68. http://dx.doi.org/10.29214/damis.2017.36.3.015.

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Journal articles on the topic 'Turnover tax'

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