Amount Of Tax Research Articles

Pajak Penghasilan Badan Dipengaruhi Oleh Tax Planning Dan Leverage Dengan Manajerial Ownership Sebagai Variabel Moderating

The banking sector is a service sector company that is expected by the central government to be able to work stably and also provide good income for the government with the income tax deposited. The existence of tax planning and leverage practices by companies will tend to reduce the income tax that will be paid by the company. This study aims to find out whether the company in carrying out its activities already carries out tax planning and also leverage to reduce the amount of income tax tax.This research is a descriptive study with a quantitative approach with the aim of analyzing, explaining, and concluding regarding the effect of tax planning and leverage on corporate income tax. The data collection technique in this study is in the form of documentation of the financial statements of banking sector companies listed on the IDX 2019-2021. The analysis technique used in this study is in the form of Classical Assumption Test, Multiple Linear Regression Test and Hypothesis Test. The results of this study indicate that tax planning has no partial positive effect on Corporate Income Tax. The leverage variable has a partially significant negative effect on Corporate Income Tax. While the simultaneous effect shows that the leverage and tax planning variables simultaneously influence Corporate Income Tax.

ОСОБЛИВОСТІ ПОДАТКОВОГО МЕНЕДЖМЕНТУ МІКРОПІДПРИЄМСТВ ТОРГІВЛІ ТЮТЮНОВИМИ ВИРОБАМИ в умовах воєнНого ст

The article examines the peculiarities of tax management on the example of microenterprises selling tobacco products operating in wartime. The sequence of opening a business entity is considered. The author notes the peculiarities of the selected types of economic activity, in particular, the mechanism for obtaining a permit to sell tobacco products, obtaining licenses for retail and wholesale trade in tobacco products. The current organizational structure of a microenterprise is analyzed. The author considers the existing individual tax system of an enterprise with due regard for the peculiarities of payment of a particular type of tax, taking into account tax management. It is noted that the analyzed enterprise LLC “A.D. Trade” is a payer of 4 taxes and 2 fees (payments) by law. It is established that the tax legislation of Ukraine facilitates the implementation of the type of activity chosen by the enterprise. Due to the introduction of appropriate VAT benefits, the company became a VAT payer on a voluntary basis. Although the microenterprise is a seller of excisable goods, it does not pay excise tax because it is not a taxpayer. The excise tax was shifted from the seller to the manufacturer and importer of tobacco products. A tax analysis of taxes and payments paid to the budgets for the period of activity was carried out. It was established that the company paid the most to the budget for tax liabilities (81.16%) and payments (18.84%) in December 2022. This is due to the fact that the company is a corporate income tax payer with an annual reporting tax period and therefore the payment of the annual tax liability for corporate income tax fell on December 2022. The author analyzes the tax burden indicator in general and in the context of individual taxes and payments by calculating the following coefficients: tax burden of income, VAT income, corporate income tax income, excise tax income, labor costs with personal income tax, and labor costs with social security contributions. It was found that all the identified trends for the enterprise are positive, and the amounts of taxes paid do not have a significant impact on the income received. The results of the study demonstrate that the considered features of tax management of a microenterprise have a positive impact on the development and further activities of the enterprise in the field of tobacco trade.

Discussion on Intentional or Negligent False Reporting of Input Tax Amount in Business Tax:Comment on the Supreme Administrative Court Judgement No. 436 in 2021

營業人取得不實進項憑證，申報扣抵銷項稅額之逃漏稅行為，如何認定係故意或過失？依稽徵實務觀察，一般情況下大多採簡單的二分法，稽徵機關查核時著重釐清營業人有無進貨事實，憑以判斷核課期間及違章裁罰倍數。本文以最高行政法院110年度上字第436號判決為例，說明法院的不同觀點。

English

The results of a survey conducted by the Office of Togolese Revenue (OTR) in 2019, which covered 413 formal firms, show that several factors are key determinants of businesses' willingness to pay taxes. These include appreciation of tax fraud, amendment of tax laws, tax knowledge, tax beneficiaries, bribes, severity of penalties, legitimacy of customs duties, appreciation of tax amount, tax burden, legitimacy of Value Added Tax (VAT) and geographical location (Maritime, Plateaux, Centrale, Kara and Savane) of the firms. Using a probit model, the results show that all these factors are key determinants of voluntary tax compliance, except for the tax laws amendment, tax amount appreciation and the tax burden. When isolating the Maritime region, the result remains unchanged except for the fact that the appreciation of tax fraud has no significant impact on voluntary compliance in that region. Finally, the determinants vary once businesses are differentiated by size (Small, Medium and Large) nationally or regionally.   Key words : Tax evasion, tax compliance, Togo, tax consent, firms.

Tax Evasion as an Institutional Trap

The article is devoted to the study of tax evasion and the identification of the causes of this phenomenon. The points of view of various authors on the reasons leading to tax evasion are considered. The objectives of the study are to develop approaches to assessing the extent of tax evasion in Russia and identify factors contributing to the growth of tax evasion. The hypothesis of the study is the assumption that the socio-economic conditions have a negative impact on the functioning of the institute of taxation, leading to distortion of the conditions of its activities and contributing to the growth of tax evasion, which becomes an institutional trap of economic relations. In the course of the research, an institutional approach was used to study the regularities of the functioning of tax relations. To assess the factors influencing the dynamics of tax evasion, the method of correlation analysis was used. According to the results of the study, a strong direct statistical relationship was established between the level of the tax burden and the dynamics of evasion of VAT for goods sold in Russia — the correlation coefficient was 0,9388. A strong direct relationship was found between the dynamics of the total amount of unpaid taxes and the tax burden (correlation coefficient — 0,7442). It is revealed that tax evasion is not an independent social institution, but it is closely related to the institutions of taxation and income. In Russia, however, conditions have created an institutional trap for tax evasion.

Pelatihan Perhitungan SPT wajib pajak pribadi pada tenaga pendidik di SMK Muhammadiyah 4 Lamongan

Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service activity is to be able to provide an understanding of how to fill out Annual Tax Returns for individuals and entities as well as the use of e-billing and e-filing for to make deposits and tax reporting. The result achieved in this training is that participants can understand the process of calculating and filling out the Annual Tax Return of individuals and entities as well as how to use e-billing and e-filing. The output target to be achieved from this training is to be able to provide an understanding of taxation to Educators of SMK Muhammadiyah 4 Lamongan in terms of filling out Annual Income Tax Returns for Individuals and Entities, including procedures for depositing and reporting taxes online.

Ethnographic interventions and thought paradigms at a governmental revenue service

ABSTRACT What role can ethnography play in assessing risks with tax collection? When many tax administrations aim to understand people and be seen as legitimate in society, one would think it is an important role. Yet ethnography can also reveal insights from risk assessments that do not play out well with existing legitimacy strategies. This article addresses the rise and fall of ethnography as a methodology at the Swedish Tax Agency based on following a risk assessment project for three years. The Agency is an interesting institution to study as it is one of the most revered public bureaucracies in the country, despite having to collect one of the highest amounts of income taxes in the world. Strategies to increase taxpayer compliance and tax collector legitimacy follow theories and methods applied in research but are also limited to budgets and organizational structures. This article suggests that three sets of ‘thought paradigms’ existed at the Agency: legality, quantification and para-ethnography. When insights from these clashed, the Agency’s strategies for legitimacy were challenged and even threatened. To the ethnographer’s chagrin, the Agency’s initial interest in ethnographic methods was instead quelled when the result of this risk assessment project was presented.

Perception of Taxpayers Regarding New Income Tax Structure

Taxes are a crucial source of funding for government operations and one of the factors that determine a nation's ability to prosper economically. Taxes are monetary or other obligations that must be paid for a government to function. In India, taxes are divided into direct and indirect taxes, and they can be paid in cash or in the labor equivalent. Unlike indirect taxes, which affect disposable income indirectly. Income tax is a significant source of money and a powerful tool for reducing economic inequality. A tax levied on people or organizations that have different levels of income or taxable income is known as an income tax. The tax that the income tax division collects for the central government. India's tax-to-GDP ratio stood at 17–17.5 percent up till 2018–19. In India, the overall amount of taxes paid makes a significant contribution. By the end of January 2020, the government had received Rs. 7.52 lakh crore in direct taxes. Although while the Indian tax system has undergone significant improvements, it is still very far from being ideal. Many issues, including tax evasion, illicit income, and the existence of an analogous economy, show that the Indian tax system needs important reforms in the near future to address all these issues. The new income tax structure will help those who make modest investments. With the new tax system's seven lower-income tax slabs, everyone paying taxes without claiming tax deductions can benefit from paying a reduced rate of tax. The standard deduction benefit is extended to the new tax regime as well as the increase in the refund limit to Rs. 7 lakhs under the new income tax structure. The highest surcharge rate under the New Tax Regime has been decreased from 37% to 25%, making this choice the default tax regime. This study's objective is to investigate how taxpayers perceive the new income tax system based on four factors: tax compliance, tax awareness, tax evasion behavior, and tax complexity. Both the questionnaire approach and the descriptive analysis approach are utilized while gathering primary data. In this study, both secondary and primary data are utilized.

UNDERSTANDING THE IMPLICATIONS OF TAXATION POLICY IN PAKISTAN: A CASE OF FAILED MULTI-STAKEHOLDER INITIATIVES

Pakistan has multifaceted taxation difficulties in tobacco control and administration. Tobacco taxation issues include industry pressures, blaming the unauthorized market, and revenue theft at the collecting point. To avoid tax evasion and produce taxes on a consistent basis, a simple taxation system is required and suggested by related stakeholders for the execution of policies. A huge amount of tax is collected from this sector by the revenue collection agencies adding big portion in national deposits. On the other hand, tobacco usage is responsible for greatly raising the economic burden, greater health expenditures, and indirect costs associated with premature death, disability owing to tobacco-related illnesses, and loss of productivity. Effective tobacco taxes minimize various externalities by reducing consumption, legal consumption patterns and prevalence, as well as contributing to a reduction in government spending on health care expenditures directly due to cigarette smoking diseases. The philosophy of tax administration and control is creating policy conflict between different public institutions in Pakistan. The revenue collecting institutions believe on lowering the tax rates to overcome the illicit tobacco manufacturing and sales while health institutes believes on coercive measures and high tax rates to avoid and control the tax consumption. This paper will discuss the policy conflict, control mechanism, institutes tax philosophy, tax mechanism, and best practices around the globe to avoid policy conflict and better governance.

Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variable Mediasi

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.

Tax Benefits in the Taxation of Individuals’ Property

The article examines the economic content of tax benefits, their classification and application. Benefits have been established for the property tax of individuals, as well as for other taxes. Tax benefits include both full and partial tax exemption. The definition of the concept of "tax benefit" is given in Article 56 of the Tax Code of the Russian Federation. The definition states that the benefit provides certain categories of taxpayers and payers with certain advantages in comparison with other tax payers. Exemptions are attributed to tax benefits according to the Code. The exceptions allow to reduce the tax base and the amount of tax to all taxpayers. They are not an advantage for certain categories of taxpayers. In this case, the reduction of the tax base for calculating the property tax of individuals on the cadastral value of the established number of square meters of taxable objects cannot be attributed to tax benefits. It is almost impossible to assess the effectiveness of tax benefits for the property tax of individuals. These tax benefits are of social importance and are not aimed at increasing production or investment. The provision of benefits leads to budget expenditures. The article analyzes the budget expenditures for the provision of benefits for the property tax of individuals in the Irkutsk region. It is noted that the amount of the benefit depends on the cadastral value of the object, which is not entirely fair. The Russian tax legislation establishes a large number of benefits of various types. Monitoring the correctness of the application of benefits leads to additional costs for both the state and taxpayers. In the budget legislation, tax benefits are considered as budget expenditures. In this regard, it is most fair to provide benefits as subsidies to certain categories of taxpayers and approve them as budget expenditures.

In Dubio Pro Tributario/In Dubio Mitius as a Rule of Reasoning in Tax Law Interpretation

The is devoted to the principle of in dubio pro tributario (the principle of resolving doubts in favour of the taxpayer) as a rule of legal reasoning. The article points out its following two aspects: (1) the evidential aspect whereby it is concerned with resolving uncertainties regarding the proof of facts that are relevant to the determination of the amount of tax and (2) the interpretative aspect whereby it is used to resolve doubts related to the ambiguity of a legal regulation. The article focuses on the second aspect. The authors present how various legal systems have developed different ways of understanding this principle. They point out that it is not a universally applied principle in tax law and that it has been rejected in the case law of the Court of Justice of the European Union (CJEU). interpretation, in dubio pro tributario, in dubio mitius, tax law, tax avoidance, EU law

Mengoptimalkan Penghematan Pajak Penghasilan Pada Perusahaan Daerah Canda Bhirawa

This research aims to determine the analysis of Article 23 Income Tax on rental services in optimizing tax savings. The analysis method is by calculating Article 23 Income Tax using the Gross-Up Method and comparing the amount of corporate income tax before and after the gross-up method. This is a descriptive research with a quantitative approach to analyze, explain, and conclude the analysis of Article 23 Income Tax on rental services as an effort to optimize tax savings in the Canda Bhirawa Regional Company, Kediri Regency. The data collection techniques in this study were documentation and interviews about the financial data of the Canda Bhirawa Regional Company. The results of this study show that gross-up calculations of Article 23 Income Tax were applied to fertilizer transportation services, resulting in an increase in the rental expenses for fertilizer transportation vehicles of Rp49,484,694. This increase will affect the amount of taxable profit for the company and successfully save the company's income tax by using the gross-up method for rental services of fertilizer transportation vehicles, with savings of Rp. 10,886,632.65. This difference was obtained from the calculation of corporate income tax which initially amounted to Rp235,565,197 but became Rp224,678,564 after applying the gross-up method. Based on the above explanation, it is known that the use of Article 23 Income Tax Gross-Up Method can optimize the tax burden of companies.

Assessment of the Role of Regional Taxes in the Dynamics of Budget Revenues of the Irkutsk Region: Modern Realities of Subsidization

The relevance of studying the dynamics of regional tax revenues to the regional budget is conditioned by the need to analyze the budgetary and tax potentials of the Irkutsk region in the modern period, assess budgetary independence (dependence) on federal assistance, to determine the further development potential of this region. The purpose of the study is to establish the role of regional taxes in the formation of the regional budget of the Irkutsk region at the present stage of development. To achieve this goal, an analysis was made of the receipt of tax and non-tax revenues of the regional budget for the period from 2016 to 2021. Both general scientific methods (analysis, synthesis, classification) and special ones (method of economic analysis, statistical-economic method) were used. The general structure and dynamics of tax and non-tax revenues of the subject is shown; analyzed income from regional taxes for the specified period. The indicators characterizing the share of regional taxes in the total amount of regional budget revenues, as well as the volume of gratuitous receipts are given. It is conclusions are drawn that the tax on the property of organizations is the fundamental one, the share of which in the total amount of regional taxes on average for the period under study is 86%. At the same time, the share of regional taxes in the total volume of regional budget revenues is small (11.8% in the pre-crisis period from 2016 to 2018 and 8.1% in 2019–2021). The impact of the crises of 2019 and 2020 is shown on income dynamics. It was determined that in 2021, despite the positive dynamics in most indicators, the volume of regional taxes remained at the level of 2018, and the level of subsidization of the region has increased significantly over the past 3 years.

Income Tax Calculation Analysis At IBP Bandung Tax Consultant Office

In order to prepare corporate income tax at one of East Bandung's Accounting Services Offices, this research will look at the income tax article 21 computation using three ways (net, gross, and gross up). The study's focus is a business that offers services like bookkeeping, tax preparation, financial advice, and other related ones in Bandung. This study uses a qualitative approach method with additional quantitative information. The company's Article 21 PPh computation, salary information for permanent employees in 2022, and PPh regulations were all employed. The Gross Up method is the best and most effective method for business tax planning, according to the study's conclusions. The Gross Up strategy allows companies to offer tax incentives to their employees and can be used as a deduction from gross income, lowering the amount of corporate income tax owed. This study is only applicable to one company, and it can be developed by distributing questionnaires related to the article 21 income tax calculation calculation.

The Impact of Capital Structure on the Financial Performance of Financial Institutions in Ghana

The study aimed to discover how capital structures (capitalization ratios and debt-to-EBITDA ratios) affect the financial performance of Ghanaian financial institutions. The study selected 15 financial institutions in Ghana using a purposive sampling strategy. Ten (10) financial organizations are listed on the Ghana Stock Exchange, while the remaining five (5) are not. The data was gathered from their audited annual report. The Stata software analyzed the data into fixed and random effects. The Hausman specification test was used to determine the appropriate method to present the study results. The random effect was considered the appropriate method to present the study's findings. We discovered that the capitalization ratio has a negative effect on the net interest margin, loan-to-asset ratio, and return on assets. The debt-to-EBITDA ratio was discovered to have a negative effect on net interest margin and return on an asset but a positive effect on the loan-to-asset ratio. The debt-to-EBITDA ratio was discovered to have a statistically significant effect on net interest margin and return on assets. We also found that financial institutions that are listed on Ghana's stock exchange have a statistically significant effect on net interest margin. In contrast, financial institutions that are not listed do not. The use of debt financing was found to have a statistically significant impact on the performance of financial institutions compared to equity financing. The use of debt financing gives managers a chance to take advantage of the tax shield by lowering the amount of tax they have to pay to the government. The use of debt financing helps maximize the wealth of shareholders.

State regulation of the system of blockchain technologies and cryptocurrency operations

Digital technologies are increasingly penetrating various spheres of society, including the economic one. Blockchain the technology has existed for less than 10 years, however, it has successfully established itself in the Russian and world markets. Today, many organizations prefer to invest in specific systems based on blockchain technology. In the Russian Federation, blockchain technologies are also developing rapidly, which means they require clear state and legal regulation. The object of the study is the processes of state regulation and procedures for the use of blockchain technologies in the public financial sector. The subject is managerial, legal, organizational and economic relations, manifested in the development of blockchain technologies in the financial sector of the state. The published article reveals the essence and content of the blockchain platform in the development of a modern payment system, in particular, it substantiates the need for the use of blockchain technology by financial market participants as an innovative tool to accelerate the development of the economy, and considers the interest for the state, since the amount of taxes levied on the crypto industry is a significant share in the specific volume of taxes collected. The risks of using blockchain technologies in the financial system of the state are analyzed. Special attention is paid to the state regulation of the cryptocurrency industry. The main provisions of the road map for cryptocurrencies are considered; the main provisions of the Concept of regulating the circulation of digital currencies; the main provisions of the bill of the Ministry of Finance of the Russian Federation on the regulation of cryptocurrencies. The tools of state regulation of digital currency and the sphere of cryptocurrency are given.

Analisis Penagihan Tunggakan Pajak dengan Surat Teguran dan Surat Paksa untuk Meningkatkan Penerimaan Pajak pada KPP Pratama Rantau Prapat


 Taxes are the largest source of revenue for the State.taxes are obligations that must be paid by the people to the state. Indonesia establishes a tax system, namely a self-assessment system where taxpayers are given the trust to calculate, pay, and report the amount of tax owed by themselves. However, there are obstacles in collecting taxes, namely the existence of tax arrears, this is due to the lack of knowledge of taxpayers regarding taxation. To overcome tax arrears the fiscus performs what is called collection to collect the amount of tax debt owed to the state by issuing letters of reprimand and forced letters.This study aims to determine the level of effectiveness of tax collection and how much tax revenue contributes from the disbursement of reprimand letters and forced letters to increase tax revenue at KPP Pratama Rantau Prapat.The method used in this study is a quantitative descriptive method and the type of data used is secondary data and primary data. Based on the results of data analysis, it can be concluded that the collection of tax arrears with letters of reprimand and forced letters is included in the category of ineffective.
 Keywords: collection of tax arrears,reprimand letter,forced letter,tax revenue

Benchmark and Tax Expenditures on Personal Income Tax in Ukraine

Abstract The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of budget revenues. However, this reporting is incomplete, since it does not include tax expenditures on personal income tax. The introduction of reporting on tax expenditures on this tax puts on the agenda the problem of identifying the elements of its benchmark and tax expenditures. The purpose of this article is to substantiate their main components. The research was carried out using general scientific methods of cognition: critical analysis, combination of normative (conceptual) and positive (legal) approaches, abstract-logical and concrete, comparative analysis. Based on the results of the study, groups of elements that can be attributed to the benchmark of the tax have been identified: incomes provided from sources defined by international treaties of Ukraine; payments that do not increase the taxpayer’s income; incomes whose exemption from taxes ensures the avoidance of double taxation; expenses related to receiving income; incomes that are not included in the taxable amount due to the difficulties of their administration; exclusion from the taxable amount of the revenues that may not qualify as tax expenditures due to small amounts. Tax benefits that can be included in the budget of tax expenditures on the income tax have been identified and classified according to the form of provision and functional orientation. Although only certain provisions of the income tax legislation have been identified, their classification into subgroups may facilitate the determination of the remaining components of the benchmark and tax expenditures.

The Effect of Taxes and Bonus Mechanisms in Moderating Profitability on Transfer Pricing

One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia and to analyze the role of bonus mechanism moderators in strengthening the effect of profitability on transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia. This type of research is explanatory research, which explains one variable's causality relationship to another. This study used the analysis of the Granger causality test and hypothesis testing using the coefficient of determination test, F test and t-test. The sample in this study is companies members of the KOMPAS 100 index in 2010-2020, totaling 100 companies. Based on the study's results, it can be concluded that: 1) There is a causality relationship between tax and transfer pricing. The amount of tax has a positive effect on transfer pricing. On the other hand, transfer pricing also positively affects the amount of tax. This suggests a causality link between tax and transfer pricing and as a form of tax avoidance by multinational companies; 2) The role of the bonus mechanism does not moderate the amount of profitability to transfer pricing. The decision of managers to pursue bonuses does not affect the amount of profitability to transfer pricing.