Amount Of Tax Research Articles

THE ROLE OF DIGITAL TECHNOLOGIES IN THE ORGANIZATION OF CONTROL OVER TAX LIABILITY SETTLEMENTS OF BUDGETARY INSTITUTIONS

Purpose – the aim of the study was to assess the impact of digital technologies on the organization of control over tax liability settlements of state-financed institutions in the general fiscal discipline system. Research methodology – specific methods of accounting and control of tax liabilities were used: Pareto analysis; cluster analysis of EU countries by fiscal discipline level. Findings – the study proved a direct relationship between the extent at which digital technologies are applied in the control of tax liabilities and the level of fiscal discipline in the country. The clustering of the EU-27 countries confirmed the cophenetic correlation between the fiscal discipline violation rate and the total averaged amount of taxes. Research limitations – caused by a large number of budgetary institutions and the difference in the territorial structure of the EU-27 countries, due to which federal Germany and unitary Bulgaria have different levels of subordination of budgetary institutions. Practical implications – the study is analytical and managerial in nature; its results assess the contribution of the digital component in the overall decision-making system. Originality/Value – the study is particularly useful for analysing the achievements, challenges and opportunities for digital transformation of the tax control system of the EU-27 in the field of control over public finance management.

The Effect of Institutional Ownership and Auditor Independence on Tax Avoidance

Taxes are one of the biggest sources of APBN revenue. This biggest income must continue to be properly increased so that the country's growth rate can run well. Taxpayer non-compliance is usually done in various ways such as tax evasion. Tax evasion is an effort to reduce the tax burden legally without violating tax regulations by taxpayers by trying to reduce the amount of tax owed by looking for loopholes in tax regulations. This research is a quantitative research with an associative approach. The data analysis tool uses the SPSS version 22 program. The locations taken in this study are listed non-financial sector companies listed on the IDX with the research period 2016 to 2018. Institutional ownership has no negative effect on tax evasion. The results of this study support previous research by Dewi and Jati (2014) who found that institutional ownership has no effect on tax control. However, it is different from the research results of Alviyani (2016) which proves that institutional ownership has a negative effect on tax avoidance . Auditor independence has no negative effect on tax evasion. This research is in line with research by Tandean (2016) which states that auditor independence has no effect on tax evasion, but this research is not in line with research by Kartiko & Martani (2013) which states that in the long term after auditor rotation, the quality of accounting earnings is getting better and indirectly directly affect the reduction of tax avoidance actions.

Personal data protection: the new paradigm of the tax secret or tax reserve in Chile

Handling personal data is increasingly important for both business development and the affairs of state. In fact, data are often referred to as the new ‘oil’1 of the information society. The State requires this information to regulate tax compliance, prosecute tax evasion, deter tax avoidance, and provide services to taxpayers.2 Taxpayers finance public expenditures through tax payments by reporting taxable transactions, receipt of income, payment of deductible expenses, and self-reporting the resultant taxes due. Tax authorities review filed tax declarations to ensure that tax liabilities are properly quantified and that payment, where applicable, has been timely made. Tax authorities require taxpayers’ tax information and personal data to ensure that the correct amounts of taxes are collected and that any overpayments of taxes are refunded. Taxpayers are therefore obligated both to pay taxes to finance public expenditures and communicate necessary information to the taxing authority, an obligation that ‘encompasses the [taxing authority’s] duty to inform third parties and the taxpayer’s own duty to collaborate’.3 Consequently, tax administrators possess large amounts of personal data of a tax, financial and commercial nature. Such data could be used to build profiles of individual taxpayers’ purchasing and payment habits.

Industry-specific analysis of the impact of changes in the macroeconomic environment on corporate profits and estimation of corporate tax revenue

This study aims to present a methodology and construct a model for estimating corporate tax revenue, which is one of the main revenues. There is a need for a new tax revenue estimation model to replace both the existing tax revenue elasticity values that have been adopted for estimating tax revenue and the method of directly estimating tax revenue without first analyzing the increase and decrease in the taxable amount. The author focuses on the estimation of corporate tax revenue. To do it, the author focuses on the taxable object, that is, corporate profits, and the corporation that records it (the profit-making corporation). In addition, it hypothesizes the factors that increase or decrease the declared income, which are GDP growth rate, inflation rate, unemployment rate, interest rate, and population, and hypothesizes how the influence of these macro-variables differs in each industry. The author estimates the declared profit for each industry. The author then estimates the corporate tax revenue by multiplying the declared income that the model estimated for each industry by the given tax rates. The result of this two-stage estimation method reveals that the accuracy of the estimation of this model is higher than the estimation values based on the conventional tax revenue elasticity. Furthermore, unlike the conventional tax revenue elasticity method, the author reveals that this model can accurately estimate (approximate) the actual increase in tax revenue in FY2020, when the economic growth was negative.

Income Tax Planning as a Tool for Achieving Financial Stability

Increasing the efficiency of a company and its financial stability involves reducing costs, including reducing the amount of taxes paid. One of the legal methods of the latter is tax planning. The study aims to demonstrate the dependence of tax planning on financial stability indicators of an enterprise. The study found that the net income indicator is a statistically significant regressor of financial stability indicators - return on net assets and return on equity. The assumption of statistical significance of income tax as a regressor of return on assets, return on net assets, and return on equity was also confirmed. Modelling the use of tax planning has shown that it has a positive and statistically significant impact on financial stability. The study results showed that reducing the income tax to zero increases the profitability of net assets and return on equity. Depending on the income tax rate, pre-tax income, value of assets, equity, and reserves, the effect of tax planning may increase. The methodological limitation of the study consists in the set of financial stability indicators, which are analyzed in the context of profitability. The focus on profitability, which in the study is the core of the proposed tools, is because its high level provides long-term competitive advantages of a company and the formation of its own financial reserves for technical re-equipment, modernization, and technological development. All this ensures a company's attractiveness for creditors and investors, stability, free disposal of financial resources, and permanent solvency, which enhances financial stability. The study considered income tax planning, for this reason the author chose indicators that depend on this tax. The study considers tax planning only for corporate income tax. The effect of tax planning was considered only in the absence of profit tax paid.

Analysis of Different Investment Options Available for Tax Saving

It is important to plan the taxation for every individual. An individual should plan income tax before the March end and this would help them in reducing their income tax which needs to be paid at the end of every financial year. This study is an attempt to understand the income tax slabs and the planning which an individual carries out before paying income tax. It is important for all the individuals to understand the different instruments available for tax saving so that they could plan in advance and do not end up paying a high amount of income tax. Planning tax is a very important aspect of financial planning. Tax when planned efficiently would enable the individuals to reduce their tax liability to minimum. In the research study, we have compared different tax saving investment options under ELSS i.e. HDFC tax saver direct plan, SBI long term equity fund, TATA India tax savings fund, under Fixed Deposit we have compared both Public and Private sector banks. Under public sector banks we have taken SBI, PNB & UNION bank, whereas under private sector we have taken AXIS, HDFC & ICICI bank. At last we have compared other options such as Public Provident Fund, Post Office Scheme & National Savings Certificate. T-test has been applied.

KEPASTIAN HUKUM BAGI WAJIB PAJAK YANG MENGIKUTI TAX AMNESTY JILID II MELALUI PENGUNGKAPAN HARTA SECARA SUKARELA

This study aims to discuss how the position of the Notice of Disclosure of Assets and the legal certainty of the certificate of disclosure of net assets which is the cause of the dispute between the Taxpayer and the Director General of Taxes, by using the theory of awareness of the taxpayer and the theory of legal certainty. The method used by this writer is normative juridical research which is supported by a statute approach, a conceptual approach, a case approach based on primary legal materials, secondary legal materials and tertiary legal materials. The technique of collecting legal material is obtained through studies or reviewing legislation and library research as well as decisions of the Tax Court and Decisions of the Supreme Court which the researchers then analyze by means of systematic interpretation. The results of this study indicate that the examination of extensification and intensification will eventually lead to a tax assessment letter, namely a letter stating that there is a shortage of the amount of tax debt that must be paid and even an investigation can also occur on the taxpayer. Guided by Article 12 paragraph (2) and paragraph (3) of the KUP Law stipulates that the amount of tax payable according to the notification letter submitted by the taxpayer is the amount of tax payable in accordance with the provisions of the tax laws and regulations and the Director General of Taxes determines the amount of tax to be paid. payable if the Director General of Taxes obtains evidence that the amount of tax payable according to the Tax Return is incorrect.

종합부동산세와 정치적 성향에 대한 실증연구*

Even after introducing the comprehensive real estate holing tax to reduce housing prices, the increase in housing prices continued increased the number of persons subject to the imposition exceeded 1 million. In Korea, where most household assets are real estate assets, real estate-related taxes are socially and economically important, but empirical studies are difficult to find. This study empirically analyzed the change in individual’s political preference due to the imposition of the tax and the increase in the amount of tax by using the balanced panel data from the National Survey of Tax and Benefit 2016–2021. The empirical results present that the political inclination of the person to whom the property tax was imposed became 1.79 times more conservative. In addition, the political affiliation becomes more conservative even when the amount of tax is increased. However, the analysis could not be diversified as only 1.5% of the sample was subject to the tax. Since this study is the first empirical study related to the tax, it is necessary to derive additional economic, social, and political implications through follow-up studies.

An Assessment of Methods of Tax Fraud among the Taxpayers in South West Nigeria

Raising revenue through taxes is one of the most difficult issues confronting governments in developing countries, particularly in south-west Nigeria. This has been exacerbated by the continued failure to investigate the various methods used by taxpayers to commit tax fraud. Hence, this study assessed the methods of tax fraud among the taxpayers in south west Nigeria. The population of the study comprised 504,263 taxpayers registered with the Federal Inland Revenue Service in South West Nigeria. The sample size was 400. The data collected was descriptively analysed. The study concluded that the level at which the taxpayers employed undue income reduction to engage in tax fraud, expense reclassification to raise costs, and keeping financial records for different purposes, in south-west Nigeria were on the high side. The study recommended that the government take very seriously the factors that encourage taxpayers to engage in tax fraud, which reduces their income illegally, and that taxpayers who reclassify expenses to reduce the amount of tax owed to the government should be punished accordingly.

The Effect Of The Implementation Of E-Samsat And Tax Sanctions On The Level Of Compliance Of Motor Vehicle Taxpayers In The Regional Revenue Agency Of North Sulawesi Province In 2019-2021

Tax accounting is a matter of being able to determine the amount of tax owed based on a financial statement prepared by the company. In general, tax accounting is an accounting that is set for a purpose in order to obtain a determination of the amount of tax owed. Sistem Administrasi Manunggal Satu Atap (SAMSAT). E-samsat is a breakthrough from related parties to make it easier for taxpayers to carry out their obligations to pay motor vehicle taxes in their jurisdiction. Tax sanctions are a guarantee that the provisions of tax laws and regulations (tax norms) will be followed/obeyed/obeyed (Mardiasmo, 2019:72). This study has the aim of determining the effect of the application of E-samsat and tax sanctions on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province. The type of research used in this study is correlation quantitative research. The number of samples used was 100 respondents using the purposive sampling method collected through a questionnaire (google form). This study uses data analysis techniques, namely multiple linear regression analysis. The results of this study show that the application of E-samsat does not affect the level of compliance of motor vehicle taxpayers, while tax sanctions have a positive effect on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province.

IPOs and Corporate Tax Planning

Does going public affect the amount and type of corporate tax planning? Using a panel of U.S. corporate tax return data from 1994 to 2018, we show that IPO completion is associated with the implementation of multinational income shifting strategies central to the current international tax policy debate. Specifically, firms (i) expand their foreign tax haven presence, (ii) enter into cross-border agreements that accompany intangible asset transfers to foreign subsidiaries, and (iii) increase their level of foreign related-party payments around the time that they go public. The effects are strongest among firms that switch to more sophisticated tax advisors in the years preceding the IPO. In contrast, we observe little domestic tax planning because large stock option deductions, which increase as a consequence of the IPO, provide large domestic tax shields. The paper contributes to the nascent literature studying IPOs by documenting the types and timing of specific tax strategies that enable public firms to remain lightly taxed in the post-IPO period. Furthermore, the findings imply that U.S. tax policies targeted at early-stage innovative firms are critical for retaining domestically developed IP – and the income earned on such assets – for the U.S. tax base.

Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform

The purpose of the paper is to present the most important changes to the laws on excise tax and personal income tax (PIT) made in Poland in 2022. Due to the importance of these changes, they can be considered as tax law reforms. The changes to the excise tax may not only affect the amount of taxes levied but may also influence the health-related behaviour of Poles in the coming years. The changes to the PIT may affect as many as 18 million taxpayers. The main purpose of this paper is to verify two research hypotheses: first, that public consultations do not have any impact on the shape of the tax law being developed; and second, if the legislator adopts a tax law quickly, it will very likely contain many errors, the consequences of which may be serious.

THE EFFECT OF TAXATION RATIONAL ATTITUDE, RELIGIUSITY, AND ETHICS ON TAXPAYER COMPLIANCE

The role of taxes is very important in securing the State Revenue and Expenditure Budget (APBN), therefore tax revenues are expected to grow from time to time. One of the efforts of the Directorate General of Taxes in increasing tax revenues, one of which is to use the Self-assessment System, which is a system that requires taxpayers to calculate, pay, and selfreport the tax payable, so that the determination of the amount of tax is entrusted to the taxpayers themselves. However, in practice the Self-assessment System is difficult to run as expected and is often misused. This makes researchers interested in studying the factors that influence taxpayer compliance using a behavioral approach (behavioral cooperation). The sample used is individual taxpayers registered in all KPPs in the city of Surabaya. This study uses a questionnaire distributed through Google Form. The data collection method used is primary data collection. The data analysis used in this research is multiple regression analysis. This study shows the results that Rational Attitudes, Religiosity, and Tax Ethics have a positive influence on taxpayer compliance.
 Keywords: rational attitude, religiosity, tax ethics, taxpayer compliance.

Conceptual architecture of the tax audit of property obligations

This article discusses topical issues of tax audit of obligations on the property of an economic entity within the framework of current legislative and regulatory parameters. The importance of tax audit of calculations with the budget on taxes for legal entities is noted as a priority for the formation of financial stability of an economic entity and functioning taking into account the current accounting and tax norms. It is established that the formation of correct calculations of property tax will not only help to establish the rules of accounting policy of an economic entity, but also significantly reduce the level of tax burden in the future, which is why the study of this issue is of particular importance for consideration. The main tasks that need to be performed when checking the accrual and repayment of amounts of property tax of an economic entity are also highlighted. The architecture of the tax audit of property obligations is defined. An example of an auditor’s working document has been formed as a confirmation of the collected evidence.

Impact of Sugar-Sweetened Beverage Taxation Scenarios in Germany: A Comparative Modelling Study

Abstract Objectives Taxing sugar-sweetened beverages (SSBs) is recommended to reduce the burden of obesity, cardiovascular disease (CVD) and type 2 diabetes (T2DM). The objective of this study was to quantify the potential long-term health and economic impact of different SSBs taxation scenarios in Germany using simulation models with different granularity. Methods We used a multi-state life table Markov cohort (MSLT) and a microsimulation (IMPACT) model to simulate the impact of different SSB taxation assumptions and scenarios on CVD and T2DM in the German population aged 20 years and older over 20 years. Data sources included official population counts, anthropometric and dietary intake data from national surveys and published meta-analyses. Change in beverage consumption by sex and age under different taxation scenarios was estimated using de-novo national price elasticities and changes in body weight were based on an energy equilibrium model. We projected incremental disability-adjusted life years (DALYs) and healthcare costs, comparing results between both models. Results Preliminary results from the MSLT model show that a 20% SSB excise tax in Germany could lead to moderate body weight reductions across all age-sex groups. Over 20 years, the tax would reduce healthcare costs by €753 million [95% CI: 527; 1,021] and save 24,380 DALYs [18,460; 33,900] from T2DM alone. Health and economic gains largely depend on the relevance of substitution effects, tax amount and taxed beverage categories. Results including CVD and comparisons with the IMPACT model are work-in-progress. Conclusions We show that SSBs taxation in Germany has the potential to reduce healthcare costs and improve population health. The impact of any SSB tax depends on its implementation scenario, which behavioural assumptions hold, and the obesity-related disease outcomes considered for its evaluation. Further research should compare various obesity prevention approaches to support health policy priority setting. Key messages • Taxation of sugar-sweetened beverages can reduce healthcare costs and improve population health in Germany. • The estimated health and economic impact of sugar-sweetened beverage taxation critically depends on tax design and behavioural modelling assumptions.

Why State-Owned Enterprises Often Do Earnings Management?

The requirement that the income statement provided be in the profit position all of the time encourages the use of earnings management. Managers manipulate data using accounting practices to fool stakeholders. The goal of this research is to see how the effect of government ownership on earnings management affects audit quality. For 2015-2020, the population is State-Owned Enterprises listed on the IDX. A sample of 24 State-Owned Enterprises is obtained using the purposive sampling method. Using EViews version 10, simple regression and moderated regression analysis (MRA) were used to analyze the data. The findings reveal that government ownership has no effect on earnings management and that audit quality has no effect on earnings management when it comes to government ownership. Big Four public accounting firms have been unable to curb earnings management practices due to government expectations and protection. The bank's earnings management profit maximization occurred as a result of the bank's desire to attract and increase the confidence of third-party funds, which are the bank's greatest source of funds. Income minimization, on the other hand, occurred because the corporation intended to lower the amount of tax it had to pay to the government.

ELECTRONIC ROAD TOLL SYSTEM AND ITS INSTALLATION ON LITHUANIAN ROADS

For the use of the national highway network of Lithuania, freight vehicles pay a fee of a fixed amount using the system of purchasing electronic vignettes (hereinafter referred to as e. vignettes). The tax is paid for a certain period (day, week, month, or year) regardless of the distance traveled by vehicles. Such a taxation model does not value the “polluter pays” principle enshrined in EU legislation and does not allow covering the damage caused by freight vehicles to the road infrastructure. Road maintenance and development program financing law no. VIII-2032 by the law on the amendment of articles 2, 6, 9 and appendices 2, 5, VĮ Lithuanian Road Directorate until 2023 must develop and implement an electronic road toll system that should replace the currently used e. vignettes. The article presents the currently tolled road network of Lithuania, the financial impact on the companies providing transportation services after the introduction of the electronic road toll system. The road toll systems operating in European countries and Lithuania and their operating technologies, marginal tariffs are analyzed, and a methodology is proposed, based on which it would be possible to fill in the list of currently tolled roads. A company providing cargo transportation services has been selected, and it has been determined how the amount of paid taxes will change after the implementation of the electronic road toll system on Lithuanian roads. It has been determined that after the introduction of EKRS for companies providing transportation services that carry out long-distance transport in Lithuania, the amount of taxes paid for using state roads will increase significantly.

Tax legislation of Ukraine in martial law: problems and prospects

The article is devoted to the analysis of the current problems of development of tax legislation of Ukraine in martial law. In particular, the main task is to ensure the ability of economic entities to maintain their business, sources of income, economic ties, which will largely determine the level of filling the state budget in wartime. At the same time, the state must create conditions for taxpayers to be able to fulfill their tax obligations in difficult conditions. It is important to note that the proper fulfillment of the tax obligation depends on both the optimal amount of taxes and fees that meet the ability of taxpayers to fulfill their tax obligations and the necessary enshrinement in law appropriate to the objective conditions of tax administration. Necessary changes to the tax legislation in the conditions of hostilities and martial law should provide a flexible mechanism of tax benefits for the relevant categories of taxpayers, as well as a favorable procedure for tax administration and state control in general and tax control in particular. The list of taxpayers’ rights includes the right to enjoy tax benefits if there are grounds, in the manner prescribed by law. The article emphasizes that today this is one of the most important rights of taxpayers in the country because complex economic problems, especially exacerbated during the war, are combined with a low level of social protection, which cannot be increased in such conditions. At the same time, when enshrining in the legislation a flexible system of benefits for taxpayers, it is necessary to clearly justify them. The author also considers it appropriate to move to a progressive method of taxation while maintaining a flexible system of benefits for the most affected regions and the least protected categories of taxpayers and to legislate such a tax mechanism for martial law and reconstruction. Key words: tax legislation, tax obligations, tax benefits, administration of taxes

HUBUNGAN PENGENDALIAN INTERNAL DAN PENGHINDARAN PAJAK DENGAN MODERASI KEPEMILIKAN KELUARGA DAN KETIDAKPASTIAN LINGKUNGAN

Tax avoidance is one of the methods used by taxpayers to prevent tax payments legally by reducing the amount of tax so as not to violate tax regulations. This research was to determine the effect of internal control on tax avoidance. This study also investigates whether family ownership moderate the relationship of internal control to tax avoidance and whether environmental uncertainty moderate the relationship of internal control to tax avoidance. This study uses a sample of non-financial companies. Total of 176 companies listed on the Indonesia Stock Exchange in 2017-2021 have met the research criteria and were used as research objects. The data analysis technique used panel regression. The results of the study prove that internal control has a significant negative effect on tax avoidance. Family ownership does not affect the relationship between internal control and tax avoidance when using the CETR measurement. The family does not strengthen the implementation of internal control to prevent material errors in reporting the company's financial statements. However, the results show that family ownership affects the relationship between internal control and tax avoidance when using the ETR measurement. Environmental uncertainty does not affect the relationship between internal control and tax avoidance. The external environment as measured by environmental uncertainty does not make any difference in the application of internal control. Recommendation for further research is that further researchers can add measurements other than CETR and ETR to measure tax avoidance variables, such as adding BTD (Book Tax Differences) measurements. Further researchers can add data samples other than the Indonesia Stock Exchange and increase the observation period so as to obtain better results.

지방세법상의 건설자금이자에 대한 연구

Acquisition tax is a local tax imposed on asset acquisition and its tax base is determined by acquisition price when the price is provable by objective documents. Although acquisition price is required to include direct and indirect costs necessary to acquire the assets, local tax law does not include detailed guidelines of how to include such costs in the tax base. This study focuses on one of the indirect cost of asset acquisition, interest on self-constructed assets and discusses capitalization of such interest when production activities cease.
 In financial accounting, some claim that interest on self-constructed assets should be capitalized because the interest is an acquisition cost, but others insist that interest is an expense incurred in financial activity, not in pro- duction activity, so it should be expensed. Current local tax law requires firms to capitalize interest for self-constructed asset regardless of how it is reported for the purpose of financial accounting. In addition, interest is capitalized even when construction ceases. Some practitioner and scholars are against such approach of tax law because it differentiates tax bases of the same asset acquisitions based on financial resources and construction periods.
 This study proposes that the local tax law allows taxpayers to cease interest capitalization for self-constructed asset unless they cease due to circumstances inherent in the production process. It is against the tax equity that the difference in acquisition periods results in the difference in acquisition tax amount for the same assets. New regulation may include when capitali- zation of interest can cease. In addition, it may also include that the suspen- sion of interest is an election made by a taxpayer and taxpayers are responsible for demonstrating that a cessation is not inherent in the production process. This study is expected to contribute to practitioners and policy makers by proposing new regulations in determining tax base of acquisition tax.