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Artykuły w czasopismach na temat „Tax compliance benefits”

Autor: Grafiati
Data publikacji: 4 czerwca 2021
Data aktualizacji: 11 lutego 2022

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1

Mills, Lillian F., Leslie A. Robinson, and Richard C. Sansing. "FIN 48 and Tax Compliance." Accounting Review 85, no. 5 (September 1, 2010): 1721–42. http://dx.doi.org/10.2308/accr.2010.85.5.1721.

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ABSTRACT: We develop a model to examine the effects of Financial Accounting Standards Board (FASB) Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48), on the strategic interaction between publicly traded corporate taxpayers and the government. Several of our findings contradict conjectures voiced by members of the business community regarding the economic effects of implementing FIN 48. Specifically, taxpayers with strong facts obtain higher expected payoffs from uncertain tax benefits and some disclosed liabilities understate the expected tax liability. Consistent with
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Forlines, Grayson L., S. Andrew Martin, Valerie Keathley, Jerry Kissick, and Jennifer Walton. "Estimating Benefits of Automated Commercial Vehicle Enforcement." Transportation Research Record: Journal of the Transportation Research Board 2673, no. 10 (May 12, 2019): 25–34. http://dx.doi.org/10.1177/0361198119849574.

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Automated enforcement of commercial vehicle regulations is one potential method through which states can generate revenue and improve safety compliance by more efficiently directing the attention of law enforcement and state Department of Transportation (DOT) officials to non-compliant carriers and identifying carriers who may be evading taxes. This paper estimates the potential benefits of remote enforcement of weight–distance tax regulations in Kentucky, United States (U.S.) using data from camera-equipped Kentucky Automated Truck Screening (KATS) systems and PrePass weigh stations in Kentuc
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AKSENOVA, A. A., and I. E. KONOVALENKO. "TAX COMPLIANCE CONTROL AS A TOOL TO PROTECT AGAINST TAX RISKS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 78–85. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.014.

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The article discusses the importance of tax compliance control as one of the tools to protect entrepre-neurs from tax risks. The article presents different points of view of modern economists who study the role of compliance control in organizations, as well as justifies the need and describes the possible benefits of im-plementing this system.
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Williams, Colin. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe." Administrative Sciences 10, no. 3 (July 14, 2020): 43. http://dx.doi.org/10.3390/admsci10030043.

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Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties. However, many have been found to not engage in tax non-compliance when the benefits exceed the costs. The result has been the emergence of a voluntary compliance approach viewing taxpayers as social actors who engage in tax non-compliance when there is a lack of vertical trust (in governments) and horizo
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De Simone, Lisa, Richard C. Sansing, and Jeri K. Seidman. "When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?" Accounting Review 88, no. 6 (June 1, 2013): 1971–91. http://dx.doi.org/10.2308/accr-50525.

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ABSTRACT: This study investigates the circumstances under which “enhanced relationship” tax-compliance programs are mutually beneficial to taxpayers and tax authorities, as well as how these benefits are shared. We develop a model of taxpayer and tax authority behavior inside and outside of an enhanced relationship program. Our model suggests that, despite the adversarial nature of the relationship, an enhanced relationship program is mutually beneficial in many settings. The benefits are due to lower combined government audit and taxpayer compliance costs. These costs are lower because taxpay
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Sari, Ramadhani Indah, and Dian Anita Nuswantara. "The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance." Jurnal Dinamika Akuntansi 9, no. 2 (September 20, 2017): 176–83. http://dx.doi.org/10.15294/jda.v9i2.11991.

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This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental sampling with slovin formula obtained 100 samples. This study was analyzed using partial least square with path analysis model. The results of this study indicate that the benefits of tax amnesty are perceived
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Tantio Dharma, Maya, and Stefanus Ariyanto. "Analisis Faktor-Faktor yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang." Binus Business Review 5, no. 2 (November 28, 2014): 497. http://dx.doi.org/10.21512/bbr.v5i2.1008.

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Tax collection is not an easy matter. Active participation from the tax authorities also requires the willingness of the taxpayer. A public reaction can be seen from the taxpayer’s willingness to pay taxes. Willingness and awareness to pay taxes represent a value contributed by someone (which has been determined by regulation). Tax is used to finance public expenditures without any direct benefit. Taxpayer’s awareness about taxation functions as state funding is needed to improve tax compliance and to determine the level of tax compliance in implementing their tax obligations. Limitation of th
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Trivedi, Viswanath Umashanker, and Amin Mawani. "Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance." Canadian Tax Journal/Revue fiscale canadienne 68, no. 3 (October 2020): 801–32. http://dx.doi.org/10.32721/ctj.2020.68.3.trivedi.

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Using two experiments, this study examines taxpayers' decisions on how much income to report in the presence of tax auditors and post-reporting tax advisers, respectively. In the first experiment, we examine taxpayers' compliance in the presence and absence of corrupt auditors. In the second experiment, we examine taxpayers' compliance in the presence of corrupt tax auditors and compare it with their compliance in the presence of tax advisers retained by the taxpayers upon being audited. The bribes sought by corrupt auditors from audited taxpayers are expressed in the form of a percentage of t
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Ponomareva, Karina A. "Business splitting: compliance with the principle of tax certainty in law enforcement practice." Law Enforcement Review 4, no. 2 (June 30, 2020): 41–48. http://dx.doi.org/10.24147/2542-1514.2020.4(2).41-48.

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The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax
 regime, are considered in the article.
 The aim of this paper is to find out criteria of unjustified tax benefit in the cases concerning
 business splitting.
 The methodology. The author uses methods of theoretical analysis, particularly the theory
 of integrative legal consciousness, as well as legal methods, including formal legal method
 and analysis of recent judicial practice.
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Kurniasi, Dilla, and Halimatusyadiah Halimatusyadiah. "PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN, KEMUDAHAN DAN MANFAAT YANG DIRASAKAN WAJIB PAJAK UMKM TERHADAP KEPATUHAN MEMILIKI NPWP (Study Pada Wajib Pajak UMKM di Kota Bengkulu)." Jurnal Akuntansi 8, no. 2 (June 17, 2019): 101–10. http://dx.doi.org/10.33369/j.akuntansi.8.2.101-110.

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The objective of this research is to prove the influence of the socialization of taxation, understanding of taxation, convenience of taxation and benefits that were felt by UMKM taxpayers against compliance to have NPWP. Data used in this research are primary data that were obtained from questionnaires that distributed to taxpayers. The number of questionnaires distributed were 155 questionnaires, but only 93 questionnaires that could be processed. Data were analyzed by multiple linear regression that using SPSS program. The result of this research showed that the socialization of taxation, un
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Jason, Guy, and Shivani Joshi. "Policy Forum: Future Workforce Models—Enabling the Shift." Canadian Tax Journal/Revue fiscale canadienne 69, no. 2 (August 2021): 559–74. http://dx.doi.org/10.32721/ctj.2021.69.2.pf.jason.

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Embracing remote work, either fully or partially, allows employers to offer the flexibility that many employees are seeking and also to benefit from various cost savings. As organizations embark on this journey, there are many tax and payroll considerations that should be reviewed up front so that risks relating to non-compliance can be mitigated. What are these corporate tax and payroll considerations? Can a formal policy help to mitigate compliance risks? What are other considerations besides tax and payroll? Should government policy support this workforce shift? This article summarizes the
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Das-Gupta, Arindam. "Income Tax Compliance Cost of Corporations in India, 2000–01." Vikalpa: The Journal for Decision Makers 31, no. 4 (October 2006): 9–30. http://dx.doi.org/10.1177/0256090920060402.

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This is the first study of compliance costs of income taxation of corporations in India. Compliance costs are the costs of meeting obligations under the income tax law and in planning to save taxes. Opportunity costs such as when tax refunds are delayed are also included. Social compliance costs, gross versus net private costs, and mandatory versus voluntary cost can be distinguished. Gross private compliance costs include both legal and illegal expenses (such as bribes paid), employee costs, the cost of tax advice, and also other non-labour expenses. Estimates in this paper are for the year 2
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13

Cabelkova, Inna. "Sustainability of State Budgetary Expenses: Tax Compliance of Low-, Middle-, and High-Income Groups—The Evidence from the Czech Republic." Sustainability 13, no. 16 (August 11, 2021): 8966. http://dx.doi.org/10.3390/su13168966.

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In the aftermath of the COVID pandemic, the long-term sustainability of state budgetary expenses is intimately connected to tax compliance. The new solidarity tax is one of the policies designed to help. In the Czech Republic, solidarity tax, introduced in the aftermath of the financial crisis of 2008–2009, is still levied. This paper studies the tax compliance of different income groups in the presence of solidarity tax. Most existing studies suggest declining tax compliance with income, though others found the opposite. This paper argues that the association of tax compliance with income is
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14

Ogoun, Stanley, and Godspower Anthony Ekpulu. "Educational Level and Tax Compliance: Empirical Evidence From Nigeria." International Journal of Accounting and Financial Reporting 10, no. 1 (January 6, 2020): 160. http://dx.doi.org/10.5296/ijafr.v10i1.16106.

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The study interrogates the relationship between educational level and tax compliance in Nigeria. The study employs the ex post facto research design to ascertain how government investment in education enhances tax compliance. The study covers 17 years (2002-2018) for both tax revenue (a surrogate for tax compliance) and education expenditure (a surrogate for educational level). From the empirical results, the study concludes that there is a positive nexus between government expenditure on education and tax revenue. The study, therefore, recommends that as a matter of necessity, the government
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Sokolovska, Alla. "METHODOLOGICAL APPROACHES TO ESTIMATING THE USE OF TAX BENEFITS AND THE PRACTICE OF THEIR APPLICATION." Ekonomìka ì prognozuvannâ 2021, no. 2 (June 29, 2021): 32–51. http://dx.doi.org/10.15407/eip2021.02.032.

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Tax benefits, considering their consequences for the economy and the budget system, are the most controversial element of any tax. Therefore, policy decisions on the introduction of new, continued use or abolition of existing tax benefits should be based on reliable information about their expected or actual effectiveness and efficiency. The purpose of this article is to define methodological approaches to assessing the use of tax benefits as a prerequisite for improving the soundness of tax policy and effectiveness of public administration of the financial system. The article, based on the an
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Kumler, Todd, Eric Verhoogen, and Judith Frías. "Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico." Review of Economics and Statistics 102, no. 5 (December 2020): 881–96. http://dx.doi.org/10.1162/rest_a_00907.

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Comparing two sources of wage data in Mexico—firms' reports to the social security agency and individuals' responses to a household survey—we document extensive underreporting of wages by formal firms, with compliance better in larger firms. We also present evidence that the 1997 Mexican pension reform, which tied pension benefits more closely to reported wages for younger workers, led to a relative decline in underreporting for younger age groups. The results suggest that giving employees incentives and information to improve the accuracy of employer reports can be an effective way to improve
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17

Kiow, Tan Swee, Mohd Fuad Mohd Salleh, and Aza Azlina Bt Md Kassim. "The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia." International Business and Accounting Research Journal 1, no. 1 (February 1, 2017): 26. http://dx.doi.org/10.15294/ibarj.v1i1.4.

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The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers’ money is being utilised, benefits they derived fr
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Sussman, Abigail B., and Shannon M. White. "Negative Responses to Taxes: Causes and Mitigation." Policy Insights from the Behavioral and Brain Sciences 5, no. 2 (August 21, 2018): 224–31. http://dx.doi.org/10.1177/2372732218790008.

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Improving tax attitudes and mitigating the effects of negative tax attitudes can help policy makers fund government operations and gain support from citizens. Beliefs both about tax payments (e.g., how much a person owes) and benefits (e.g., who gains from government revenue) affect attitudes toward taxes. But, these beliefs often reflect misunderstandings and are easily swayed by contextual influences. Negative attitudes have been linked to tax avoidance and evasion, significantly reducing government revenues. Understanding reasons for negative reactions to taxes can both improve attitudes an
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Andayani, Endro. "PENGARUH FAKTOR-FAKTOR PELAKSANAAN PP 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM (STUDI KASUS UMKM PUSAT GROSIR TANAH ABANG JAKARTA PUSAT)." Transparansi Jurnal Ilmiah Ilmu Administrasi 1, no. 1 (July 31, 2018): 12–28. http://dx.doi.org/10.31334/trans.v1i1.137.

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This research is an annual background by implementation of PP 46, 2013 to facilitate SMEs Taxpayer with omzet of less than 4,8 M. This research, especialy analyzed the factors’s that effects the complienceness of the implementation of PP 46,2013 on SMEs Taxpayer with variables such as perception of justice, tax knowledge of PP 46, 2013, Tax Administration, Benefits, Sanctions and Goverment socialization, partially or simultaneously. This research using quantitative appoach, The data used are primary data, collected using quetionnaires fill by respondents, chosen using non probabilty sampling,
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Qi, Yulan, and Anna Che Azmi. "Factors affecting electronic invoice adoption and tax compliance process efficiency." Transforming Government: People, Process and Policy 15, no. 1 (February 8, 2021): 150–68. http://dx.doi.org/10.1108/tg-04-2020-0070.

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Purpose The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies. Design/methodology/approach A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data. Findings This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to hav
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Fidiana, Fidiana. "Compliance behaviour from the holistic human nature perspective." Journal of Islamic Accounting and Business Research 11, no. 5 (January 2, 2020): 1145–58. http://dx.doi.org/10.1108/jiabr-11-2016-0142.

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Purpose Previous studies on tax compliance have not internally failed to consider why individuals avoid tax payments. The purpose of this paper is to explore the compliance behaviour of Indonesian taxpayers from holistic human nature perspectives including their rational, social and spiritual values. Design/methodology/approach This paper adopts the tabayyun approach, an interpretive conceptualised methodology using Islamic knowledge to explore taxpayers' rational, social and spiritual realities. Findings Tax compliance is influenced by holistic factors: personal economic rational, social cons
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Cools, Martine, and Regine Slagmulder. "Tax-Compliant Transfer Pricing and Responsibility Accounting." Journal of Management Accounting Research 21, no. 1 (January 1, 2009): 151–78. http://dx.doi.org/10.2308/jmar.2009.21.1.151.

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ABSTRACT: While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences responsibility accounting when one multinational enterprise (MNE) uses a single set of transfer prices for both tax compliance and management control. First, the MNE eliminated TP negotiation, leading to psychologically disagreeable and sometimes also economically harmful situations. Second, the
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Putra, Aditya Halim, Aan Aswari, Muhammad Ya'rif Arifin, and Rina Rina. "Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects." Substantive Justice International Journal of Law 1, no. 2 (July 13, 2018): 65. http://dx.doi.org/10.33096/substantivejustice.v1i2.16.

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In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis.
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Amalia, Mia. "KEBIJAKAN HUKUM TERHADAP PELAKSANAAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT BANGSA INDONESIA." Jurnal Hukum Mimbar Justitia 3, no. 1 (October 4, 2017): 17. http://dx.doi.org/10.35194/jhmj.v3i1.8.

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Tax amnesty is often used as a media in gathering state revenues from the tax sectors ina relatively short period of time. This program is implemented because of the taxworsening evasion effort. This policy create benefits funds, especially the returning ofoverseas deposits, and this policy has long term bad effect. The voluntary compliancefrom taxpayers decrease, when tax amnesty is implemented inappropriately, and givesan idea that the implementation of tax amnesty in some countries is relatively successfulin implementing tax forgiveness. This paper analyzes the factors that caused the succe
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Karpowicz, Andrzej. "INCOME TAX GROUPING AS TAX MANAGEMENT TOOL: LESSONS FROM EU WITH FOCUS ON POLAND." Business: Theory and Practice 21, no. 2 (October 15, 2020): 675–85. http://dx.doi.org/10.3846/btp.2020.11909.

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The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity are investigated. Analysis was made primarily based on observation of values and time trends build on data published by Polish Ministry of Finance, Statistical Yearbooks, PwC reports and Eurostat. Although tax grouping for corporate income tax purposes is offered by half of EU Member States, Poland is the only CEE country that offers this tax allowance. Howe
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Holmén, Martin, and John D. Knopf. "Minority Shareholder Protections and the Private Benefits of Control for Swedish Mergers." Journal of Financial and Quantitative Analysis 39, no. 1 (March 2004): 167–91. http://dx.doi.org/10.1017/s0022109000003938.

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AbstractSweden has a high degree of separation of ownership from control through pyramids, dual-class shares, and cross-holdings. This increases the potential for private benefits of control. However, Sweden's extralegal institutions—tax compliance and newspaper circulation—are consistent with greater shareholder protection. Using data on Swedish mergers we find limited evidence of shareholder expropriation. Apparently, Sweden's extralegal institutions offset the drawback of weak corporate governance.
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Harelimana, Jean Bosco, and Patrick Gayawira. "Impact of electronic billing machine (ebm) on vat compliance among small and medium sized -enterprises in rwanda." Journal of Management and Science 10, no. 1 (February 20, 2020): 87–109. http://dx.doi.org/10.26524/jms.2020.9.

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This study aimed at assessing the impact of Electronic billing machine on VAT compliance on Small and Medium -Size Enterprises in Rwanda. The main challenge in the administration of Value Added Tax (VAT) in many countries, has mainly been tax evasion by non-issuance of tax invoices especially by small to medium taxpayers. Electronic Billing Machines (EBMs) enable revenue authorities to monitor formal business transactions and thus offer the potential to improve VAT compliance, however , because firms can choose not to issue receipts or issue false receipts, EBMs have limited benefits to VAT co
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Lim, Setiadi Alim, and Lilik Indrawati. "Program Pengampunan Pajak Di Indonesia: Peluang Dan Harapan Keberhasilannya." BIP's JURNAL BISNIS PERSPEKTIF 8, no. 2 (July 31, 2016): 101–22. http://dx.doi.org/10.37477/bip.v8i2.4.

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Tax amnesty program is one instrument that is used widely by the tax authorities in many countries in order to increase tax revenue, broaden the tax base, improve tax compliance and other purposes. In addition to having a large role in increasing tax revenue, tax amnesty program also may be adversely affected as opposed to the benefits generated. Not all countries implement tax amnesty program success in implementing it. Experiences in the tax amnesty implementation in several countries showed that the program of tax amnesty are carried out several times and the implementation time was easily
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Austin, Chelsea Rae, Donna D. Bobek, and Ethan G. LaMothe. "The Effect of Temporary Changes and Expectations on Individuals' Decisions: Evidence from a Tax Compliance Setting." Accounting Review 95, no. 3 (August 1, 2019): 33–58. http://dx.doi.org/10.2308/accr-52525.

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ABSTRACT Based on prospect theory's value function, we predict how reference points adapt to influence individuals' tax evasion choices during and after experiencing temporary tax changes. Results from a multi-round experiment indicate reactions to temporary changes depend jointly on the direction of the change and expectations. Specifically, individuals experiencing a tax increase evade more while the increase is in effect. More interestingly, knowing, versus not knowing, a tax decrease is temporary prevents an increase in evasion after the temporary change expires, and may lead individuals t
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Erickson, Matthew J., Nathan C. Goldman, and James Stekelberg. "The Cost of Compliance: FIN 48 and Audit Fees." Journal of the American Taxation Association 38, no. 2 (October 1, 2015): 67–85. http://dx.doi.org/10.2308/atax-51323.

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ABSTRACT Effective for fiscal years beginning after December 15, 2006, FIN 48 significantly altered uncertain tax benefit (UTB) recognition and disclosure requirements relative to its predecessor standard, FAS 5. We examine the effect of the new standard on audit pricing. We first document that UTB-related audit fees increased following the implementation of FIN 48. However, we also find that this increase is primarily driven by a spike in the audit pricing of UTBs in 2007. Indeed, we find that the audit pricing of UTBs in the 2008–2012 period is not significantly different from that of the 20
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Andrea, G., and S. Agoes. "TAX KNOWLEDGE, DIMENSION OF JUSTICE AND PERCEPTION OF TAX BENEFITS TOWARDS THE TAXPAYER COMPLIANCE IN IMPLEMENTING GOVERNMENT REGULATION #46 OF 2013." Russian Journal of Agricultural and Socio-Economic Sciences 71, no. 11 (November 30, 2017): 74–83. http://dx.doi.org/10.18551/rjoas.2017-11.10.

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Hoynes, Hilary. "The Earned Income Tax Credit." ANNALS of the American Academy of Political and Social Science 686, no. 1 (November 2019): 180–203. http://dx.doi.org/10.1177/0002716219881621.

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In this article, I review the most prominent provision of the federal income tax code that targets low-income tax filers, the Earned Income Tax Credit (EITC), as well as the structurally similar Child Tax Credit and Additional Child Tax Credit. I discuss the programs’ goals: distributional, promoting work, and limiting administrative and compliance costs. The article reviews the history of the programs, the predicted economic effects, and what is known about program impacts and distributional consequences. I conclude that the EITC effectively targets low-income households and is efficient in r
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Morris, Donald. "A Case for Company-Specific Public Disclosure of Corporate Tax Returns." Accounting and the Public Interest 15, no. 1 (December 1, 2015): 1–21. http://dx.doi.org/10.2308/apin-51400.

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ABSTRACT Tax returns of both public and private corporations are protected from IRS disclosure by Internal Revenue Code §6103. Historically, most arguments against public disclosure of tax information were aimed at personal returns. This article evaluates arguments both opposing and favoring company-specific public disclosure of corporate tax returns, focusing on public companies and federal government contractors. Among reasons against disclosure are the fear that (1) it will add to, rather than reduce, confusion about corporate accounting and tax practices, (2) compliance will be reduced as
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Latofah, Nunung, and Dwikora Harjo. "Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat." Jurnal Pajak Vokasi (JUPASI) 2, no. 1 (November 2, 2020): 52–62. http://dx.doi.org/10.31334/jupasi.v2i1.1121.

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The phenomenon in this study is the low awareness of taxpayers in carrying out their obligations to pay taxes due to public ignorance of the concrete form of the benefits of money they pay for taxes and the low level of trust of taxpayers which raises the perception that the taxes they pay must be misused. The purpose of this study was to determine the tax awareness in an effort to increase taxpayer compliance at the West Bekasi Tax Office for the period 2017-2019, the obstacles found in the field, and the efforts made by West Bekasi Tax Office to overcome them. This research is a descriptive
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Casaburi, Lorenzo, and Ugo Troiano. "Ghost-House Busters: The Electoral Response to a Large Anti–Tax Evasion Program *." Quarterly Journal of Economics 131, no. 1 (October 29, 2015): 273–314. http://dx.doi.org/10.1093/qje/qjv041.

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Abstract The incentives of political agents to enforce tax collection are key determinants of the levels of compliance. We study the electoral response to the Ghost Buildings program, a nationwide anti tax evasion policy in Italy that used innovative monitoring technologies to target buildings hidden from tax authorities. The program induced monetary and non-monetary benefits for non-evaders and an increase in local government expenditures. A one standard deviation increase in town-level program intensity leads to a 4.8% increase in local incumbent reelection rates. In addition, these politica
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Nur, Iim Ibrahim. "Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi." ULTIMA Management 2, no. 1 (June 1, 2010): 57–69. http://dx.doi.org/10.31937/manajemen.v2i1.169.

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Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe bene
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Supriyadi, Supriyadi. "Perilaku Perusahaan Multinasional Dan Aggressive Transfer Pricing Practices Terhadap Kepatuhan Pembebanan Biaya Promosi (Studi Kasus Kasus PT MSM)." Majalah Ilmiah Bijak 16, no. 2 (September 25, 2019): 85–92. http://dx.doi.org/10.31334/bijak.v16i2.509.

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This research aimed to analyze Multinational Enterprises behavior and aggressive transfer pricing practices that compliance of promotion expenses (Case Study PT MSM). First, to analyze formal compliance of promotion expenses on MNEs. Second, to analyze material compliance of promotion expense on MNEs. Third, to analyze economic benefits for PT MSM and MNEs.The research approach used is descriptive qualitative with data collection through in-depth interviews with informations determinded by Account Representative of the Tax Sercive Office B that handles PT MSM. The research instrument is the da
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Abrahams, Nii Adote, and James S. Shortle. "The Performance of Compliance Measures and Instruments for Nitrate Nonpoint Pollution Control Under Uncertainty and Alternative Agricultural Commodity Policy Regimes." Agricultural and Resource Economics Review 33, no. 1 (April 2004): 79–90. http://dx.doi.org/10.1017/s1068280500005657.

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Following Weitzman (1974), there is ample theoretical literature indicating that choice of pollution control instruments under conditions of uncertainty will affect the expected net benefits that can be realized from environmental protection. However, there is little empirical research on the ex ante efficiency of alternative instruments for controlling water, or other types of pollution, under uncertainty about costs and benefits. Using a simulation model that incorporates various sources of uncertainty, the ex ante efficiency of price and quantity controls applied to two alternative policy t
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SYNYUTKA, Nataliya, and Kateryna KRYSOVATA. "FISCAL DYSFUNCTION OF VAT ELECTRONIC INVOICING IN UKRAINE." WORLD OF FINANCE, no. 4(61) (2019): 23–36. http://dx.doi.org/10.35774/sf2019.04.023.

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Introduction. During 2014–2017 VAT electronic invoicing was adopted in Ukraine, which allows for the automatic exchange of tax data between taxpayers and tax authorities. It was estimated the positive impact of e-invoicing reform on gross sales and purchases, tax liabilities across all firms, tax compliance etc. Purpose. The purpose of the article is to study the impact of VAT e-invoicing on a fiscal efficiency of the tax. Methodological approaches to understand the essence and nature of the taxation of spending under the conditions of an innovative digital trend in society can be used to impl
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ZHUK, OLHA, and ANTONINA TOMASHEVSKA. "TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM." Journal of Vasyl Stefanyk Precarpathian National University 6, no. 3-4 (December 20, 2019): 96–102. http://dx.doi.org/10.15330/jpnu.6.3-4.96-102.

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The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion between all aspects of an entity's activity; tax planning The system of measures of the enterprise is directed to the maximum use of the current legislation for the purpose of legal optimization of payments. It has been determined that the ways to reduce the tax burden include tax benefits, preferential taxation and the possibility of choosing a si
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Donohoe, Michael P., and Gary A. McGill. "The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior." Journal of the American Taxation Association 33, no. 2 (October 1, 2011): 35–65. http://dx.doi.org/10.2308/atax-10056.

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ABSTRACT We use event study techniques to gauge market participants' ex ante perceptions regarding the benefits and burdens of the Schedule M-3, and structural break analysis to investigate whether managers make ex ante or ex post changes in book-tax differences as a result of this mandatory change in federal tax return disclosures. We find evidence suggesting investors believe ex ante the substantial increase in book-tax difference disclosures will increase future tax burdens and/or tax-compliance costs. Investors also appear to believe the M-3 may be more costly for firms having the types of
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Hidayatulloh, Amir, and Fina Dwi Fatma. "SOSIALISASI PERAN UMKM DAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 GUNA MENDORONG MASYARAKAT SADAR PAJAK." Jurnal Pengabdian UntukMu NegeRI 3, no. 1 (May 30, 2019): 29–32. http://dx.doi.org/10.37859/jpumri.v3i1.1202.

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Tax is the main source of state revenue. In 2018, the source of state revenues of 85,40% came from the tax sector. So large, state revenue from tax sector, encourage the government in increase taxpayer compliance. However, the realization of revenue from the tax sector in January-November has not yet reached the target. In 2018, the government issued a government regulation that was imposed on taxpayers who have certain gross income. So, with the issuance of government regulation it is hoped that the public can play an active role in economic activities. This service was carried out in Banjara
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Suyani, Emik. "ANALISIS SKEMA PRESUMPTIVE UNTUK PENGHITUNGAN PAJAK PENGHASILAN WAJIB PAJAK UMKM DI INDONESIA." INFO ARTHA 1, no. 2 (December 27, 2017): 139–48. http://dx.doi.org/10.31092/jia.v1i2.132.

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The SMEs have an important role in the development of Indonesia’s economy, representing 99.99% of the total enterprises in 2013 and had a significant contribution to GDP amounted to 60.34 % of the total GDP. However, this was not in line with the amount of national tax revenue, only under 0.5% of total tax revenues in 2014 and 2015. Along these years, Income tax for SMEs is calculated by utilizing the presumptive scheme with gross turnover as a proxy for income base.This study will analyze the current-implemented presumptive scheme and introduce other presumptive schemes. This study shows that
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Harishekar, Lichchavi, and Greeshma Manoj. "GST and its Impact on Small and Medium Scale Enterprises - A Study of Peenya Industrial Area in Banglaore, Karnataka." Studies in Business and Economics 16, no. 1 (April 1, 2021): 81–94. http://dx.doi.org/10.2478/sbe-2021-0007.

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Abstract The introduction of Goods and Service Tax on 1st July, 2017 has revamped the tax structure and carved out a new path for the Indian economy. The new tax regime was envisioned to be free of all the problems of the previous tax system but, however since its proposal it has received mixed reviews from industries, academia and others. With extensive changes aimed at One Nation One Tax, it has left massive impact on the Small Scale Industries too. Hence this paper critically analyses the impact of Goods and Service Tax (GST) on Small Scale Industries specifically in Karnataka. Existing lit
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Ovchar Serhii, Ovchar Serhii. "FORMATION OF STATE TAX POLICY MECHANISMS IN CONDITIONS OF UNCERTAINTY." Socio World-Social Research & Behavioral Sciences 03, no. 01 (January 14, 2021): 123–27. http://dx.doi.org/10.36962/swd03012021123.

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The elements of formation of the state tax policy, which envisage the following vectors of tax management development, namely: organizational and legal (fiscal regulation - increasing the mass of tax liabilities of the tax burden); functional-stabilizing (orientation of providing current budget needs and stabilization of social processes); investment (attraction of public and private capital); monitoring of the tax burden (analysis and assessment of the annual volume of tax flows, the consolidated budget of tax flows of the taxpayer, the forecast of key financial indicators), are determined. M
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Killian, Sheila, Stewart S. Karlinsky, Garry Payne, and Jackie Arendse. "Mixed Blessing of Being Designated a Small Business: A Four Country Comparison." ATA Journal of Legal Tax Research 5, no. 1 (January 1, 2007): 16–34. http://dx.doi.org/10.2308/jltr.2007.5.1.16.

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This article will focus on how four countries' income tax laws define a small business and how the taxing authorities and legislators attempt to prevent small business definitions from being exploited by potentially unintended users or for unintended purposes. We will use the experiences from four diverse countries (Australia, Ireland, South Africa, and the U.S.), which take their roots from the same legal system (England) to see if there are best practices that can be adapted for these and other countries as well. A fundamental question that arises when discussing tax incentives and disincent
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Subroto, Gatot. "KNOWLEDGE MANAGEMENT IN TAX ADMINISTRATION: A CASE STUDY IN INDONESIA." Scientax 1, no. 2 (April 27, 2020): 203–35. http://dx.doi.org/10.52869/st.v1i2.35.

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Knowledge Management (KM) development in the public sector is relatively lagging behind compared to that in the business. Tax administration is no exception. This is contrary to the fact regarding the abundance of knowledge in the process of taxation, as well as the magnitude of the potential benefits KM may bring in advancing tax administration. The literature review in this paper identifies various types of knowledge in tax administration and classifies at least three major benefits of KM in the taxation process, which are related to the improvement of tax administration, tax compliance, and
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Windriati, Windriati, M. Husni Thamrin, and Nurmah Semil. "The E-Filing Tax Implementation Success Examined From The Taxpayer Agency as User." Jurnal Administrasi Publik : Public Administration Journal 11, no. 1 (June 16, 2021): 88–100. http://dx.doi.org/10.31289/jap.v11i1.4832.

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This study aimed at analyzing the effect of system quality, information quality, and service quality to the implementation of e-Filing tax system on net benefits with user satisfaction as an intervening variable at the Pratama Palembang Ilir Barat Tax Service Office (TSO). This research was a quantitative study with survey approach through distributing questionnaires to 350 respondents as samples. To analyze the data, Covariance Base Structure Equation Modeling (CB-SEM) was used. The results indicated that the quality of systems, information and service positively and significantly affected th
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Iryna, HLADIY. "TRANSFER PRICING OF TRANSNATIONAL CORPORATIONS." Foreign trade: economics, finance, law 116, no. 3 (June 15, 2021): 85–97. http://dx.doi.org/10.31617/zt.knute.2021(116)08.

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Background. In the context of globalization, transnational corporations have turned into highly concentrated points of the world economy and the principal markets for goods and services. It is under such conditions that a comprehensive research of the pricing system within the framework of their activities is relevant. Analysis of recent research and publications has revealed that the process of setting prices for products within their activities in different countries and the development of innovations in domestic legislation require in-depth study. The aim of the article was to study possibl
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Morales Bañuelos, P. B., J. Smeke Zwaiman, and L. Huerta García. "Analysis of tax evasion from the informal market through real options and game theory." Finance, Markets and Valuation 4, no. 1 (2018): 67–83. http://dx.doi.org/10.46503/xdju9737.

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In accordance with Article 31, section IV, of the Political Constitution of the United Mexican States, it is established that it is the obligation of Mexicans to contribute to public expenditures, whether of the Federation, of the Federal District or of the State and Municipality in which Reside, in the proportional and equitable manner provided by the laws. It should also be noted that this precept is based on the fact that this obligation considers compliance based on the principles of generality, equity, obligations and transparency in the destination of public spending. However, when citiz
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