Amount Of Tax Research Articles

The Role of Pentagon Fraud in Detecting Fraudulent Financial Statements

Pentagon fraud is one type of financial fraud that occurs in companies. Pentagon fraud occurs when a company hides or deceives financial statements to reduce the amount of taxes it must withhold or to increase the value of the company for investors report. The purpose of this study was to examine and analyze the effect of the pentagon fraud variable on financial statement fraud with the dependent variable proxy being F-Scores. While the independent variables used in this study are financial stability (ACHANGE), financial target (ROA), nature of industry (RECEIVABLE), ineffective monitoring (BDOUT), change in auditor (CPA), change in directors (DCHANGE), and the frequent number of the CEO's picture (CEOPIC). This research use samples of consumption sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016–2020. By using purposive sampling, there are 55 samples from 11 companies. The data analysis method used multiple linear regression analysis, with hypothesis testing t-test, f-test, descriptive test, coefficient of determination. The results of this research shows that financial stability, ineffective monitoring, change in auditor, and change in direction have no significant influence on financial fraud statements. But financial target, nature of industry, and frequent number of CEO's picture have significant influence on financial fraud statement.

Misuse of Deferred Taxes in Portugal

Financial transparency is essential for stakeholders to make decisions, ensuring a correct amount of tax is paid to the state. Many companies have opted for the recognition of deferred tax assets to present a different result, but there is scant literature. This study investigates the impact of recognizing deferred tax assets and their contribution to earnings manipulation, together with the effect of the 2008 global financial crisis. Using data from 29 companies listed on the stock exchange and headquartered in Portugal between 2007 and 2012, formalize correlation tests and a linear regression model were used, concluding that more indebted companies tend to recognize more deferred tax assets, paying less tax to the state and that for the sample size and study period, it was not possible to conclude the impact of the 2008 financial crisis.

The Possibility Of Tax Avoidance Perspective Of Company Ownership And The Risk Of Loss

The amount of taxes paid by companies to the state is one of the triggers for avoidance behavior, and psychologically this is a natural response, because taxes are seen as a reduction in wealth/welfare. Therefore, various other negative conditions are very likely to be triggers for tax avoidance behavior, for example experiencing losses and voting for companies. Based on these conditions, this research was conducted to examine the possibility of causation between corporate tax avoidance behavior and the risk of loss and company ownership. To answer this goal, the positivism method was determined as a research fundamental. The research object is a manufacturing company in Indonesia, and the research sample is financial reports for 5 years, totaling 100 data. Data is secondary, taken purposively. To reveal the research phenomenon, the data analysis used multiple linear regression techniques, which consisted of hypothesis testing and terminals. The results of the study suggest that there is a tendency for companies to avoid taxes in difficult financial conditions. In addition, it is also possible that ownership of the company can be a trigger for the company to avoid taxes, because it directly feels reduced profits.

산업연관분석을 통한 물류산업의 경제적 효과에 대한 분석

The purpose of this study is to make econometric analysis on the economic effects of China’s logistics industry by using the China industry association table, and provide help for the promotion of China’s logistics industry policy in the future. For this reason, 17 industrial fields, including 5 fields of transportation equipment and 12 fields of transportation service industry, are classified as logistics industry in the 2020 industrial association table issued by the China Bureau of statistics in 2022, and the industrial association table of China’s logistics industry for all 28 industries is compiled and analyzed. The analysis results show that, first of all, the production inducement coefficient of China’s logistics industry is 2.7956, and the line cooperation coefficient is 4.6270, indicating that China’s logistics industry is a basic strategic industry supporting the development of national economy. Second, the influence coefficient (backward chain effect) of China’s logistics industry is 1.0466, and the sensitivity coefficient (forward chain effect) is 1.7322, both greater than 1. China’s logistics industry is an intermediate demand manufacturing industry. Third, the final demand of China’s logistics industry is 8382 billion yuan for input into the national economy. The total production induced amount is 626916.8 trillion yuan (38783.5 trillion yuan, 6.2%) and the value-added induced amount is 224227.75 billion yuan (13718.8 trillion yuan, 6.1%) respectively. The income induced amount is 11420.4 trillion yuan (691.34 billion yuan, 6.1%) respectively, The induced amount of production tax is 23469.2 billion yuan (1379.3 trillion yuan, 5.9%) in the logistics industry. Fourth, China’s logistics industry has a total of 30627 labor inducing effects, including 849 direct labor inducing personnel and 29778 indirect labor inducing personnel, showing its role as an employment creating industry.

Efek penghindaran pajak pada nilai perusahaan dengan pelaporan berkerlanjutan sebagai moderator

The value of the company can increase or decrease due to tax evasion. The increase in company value was caused by the takeover of potential state assets to shareholders. Companies carry out tax avoidance practices by reducing the amount of tax that should be paid to get high profits so as to increase the value of the company. Research on the topic of tax avoidance on company value still has different results from previous research so it still needs to be researched with the context in developing countries, namely in Indonesia. This study aims to test the effect of tax avoidance on company value and with the existence of sustainability reporting as a moderator. This study used quantitative data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing using the panel regression method. The results showed that tax avoidance had no significant influence on the value of the company and the moderation of sustainability reporting on tax avoidance had a negative influence but not significant impact.

A Brief Discussion on Consumption Tax Planning

Consumption tax is calibrated within the price. The amount of consumption tax will directly affect the profits of enterprises. On a law-abiding premise, it is crucial to plan the consumption tax, reduce the burden of consumption tax, and increase the profits of enterprises. This article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects: the scope of tax collection, the basis of tax calculation, and the tax rate.

Do People Smooth their After-Tax Income? Evidence from Japanese Local Tax

Abstract This study provides evidence that under the Japanese local individual income tax system, individuals smooth their after-tax income by choosing the timing of their tax payments. We construct a monthly data set of Japanese local taxes with sample periods for over 26 years. The results show that though the tax amounts are pre-determined in one-year units by the system, individuals pay more taxes during months when their incomes are high, such as in “bonus” periods, than other months in a year. The t-statistics for means indicates that there exist significant upward deviations during these months. JEL classification numbers: H31; H24; E62. Keywords: Consumption smoothing; Local income tax; Inter-temporal decision making; Mean test; Levene test.

Restaurant Tax Audit Analysis in the Order to Test Taxpayer Compliance at Suku Badan Pendapatan Daerah Kota Administrasi Jakarta Selatan in 2021

Based on temporary research, there are still many taxpayers who are not obedient in fulfilling their taxes, such as paying taxes not on time and not by the amount of tax owed. This study aims to find out and analyze the Restaurant Tax Audit Analysis in the Framework of Testing Taxpayer Compliance at the South Jakarta City Administration Regional Revenue Tribe in 2021. The research method used in this study is a qualitative descriptive method. The criteria for the sources that the author uses as informants (parties/interviewees) in this study are those who control and understand the conditions of the research object, who are involved or occupy positions related to the topic under study, and have sufficient time to be interviewed. Restaurant Tax Audit in the Context of Testing Taxpayer Compliance at the Regional Revenue Sub-District of the City of South Jakarta Administration has been carried out well, especially from the audit procedures and audit results, but the ability of the tax authorities still needs to be improved.

Temettuat Defterine Göre Yazır Köyünün Sosyo-Ekonomik Durumu (1845)

Temettuât defterleri, yazıldığı bölgenin nüfusu, arazisi, yetiştirilen toprak ürünleri, hayvan türleri ve sayıları, ekonomik ve ticari hayat vs. birçok konuda bilgiler vermektedir. Böylece herkesten gelirine uygun olarak vergi alınmıştır. Bu çalışmada 1845 yılı 9580 numaralı temettuât defteri esas alınarak Konya vilayeti, Hamid sancağı, Ağlasun kazasına bağlı Yazır köyünün sosyal ve ekonomik yapısı ile ilgili değerlendirmede bulunulmuştur. Öncelikle defterden Yazır köyünün nüfusu ile hane reislerinin adları, lâkapları ve meslekleri hakkında bilgi edinmek mümkündür. 1845 yılında Yazır köyünün hane sayısı 12, tahmini nüfusu 60’tır. Köyde en çok kullanılan isimler Mehmed ve Hüseyin’dir. En çok, sıfata ve fiziki özelliklere göre lakaplar kullanılmaktadır. Meslek olarak en çok ziraatçı bulunmaktadır. Köyde insanlar geçimlerini tarım ve hayvancılıktan sağlamaktadır. Köyde; buğday, arpa ve darı üretimi yapılmaktadır. En çok küçükbaş hayvanlar yetiştirilmektedir. Ayrıca çalışmada, köydeki hane reislerinin meslek gelirleri ile ödedikleri yıllık vergi çeşitleri ve miktarları da ortaya konulmuştur.

The Form of Government in Russia in the XI – First Third of the XIII Centuries

The article discusses the form of government in Russia in the XI – first third of the XIII centuries by way of discussion. It is proposed to characterize the form of government in Russia during this period as a democratic republic, since the authorities in it were: the invited Grand Duke, the Council under him and the People’s Assembly. The competence of the Veche included extensive powers: inviting the prince to the Grand Princely Table and denying him this honor, both at the end of the term of the contract (“row”) established with him, and before the expiration, in case the prince disagreed with the Veche in resolving issues related to public administration, the amount of taxes, the disposal of funds, land ownership, appointment of administrative persons (posadnikov, tiunov, sotnikov, etc.); judicial proceedings (supreme court); declaration of war and conclusion of peace. Such a political, economic and administrative competence of the Veche allows us to conclude about a republican, not a monarchical form of government. The position proposed in the article on these problems is justified by the information contained in the chronicle sources: The Tale of Bygone Years, the Laurentian and Ipatiev Chronicles.

The Effect of Taxes on Transfer Pricing on Tourism, Restaurant, and Hotel Companies Listed on the Indonesia Stock Exchange In 2019-2020

Transfer pricing by multinational companies is driven by tax or non-tax reasons. Along with the times, practice Transfer pricing is often done to minimize the amount of tax that must be paid. The growing tax burden triggers companies to carry out transfer pricing in the hope of suppressing the load. Transfer pricing in the sale of goods or services. This research on profitability aims to examine the effect of taxes on transfer pricing. The population in this research are tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 31 companies was obtained. The statistical test tool uses multiple regression analysis. Taxes in this research was measured by the effective tax rate (ETR), while transfer pricing was measured using dummy criteria. The dummy criteria used is a value of 1 if the company makes a sale transaction to a third party special, while the value 0 for entities that are not make sales to special parties. The results show that taxes has positive and insignificant effect on transfer pricing.

Analisis Kebijakan Pajak Penghasilan untuk UMKM Pasca Terbitnya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan

Abstract: Purpose: The motivation behind this study is to decide the implication of Income Tax treatment for Micro, Small and Medium Enterprises (MSMEs) after the issuance of the new tax regulation of Tax Law No. 7 Year 2021 concerning Tax Regulation Harmonization. Method: This study utilizes an exploratory and descriptive methodology. The exploration method utilized is literature study, to be specific by collecting and reading works as books, journals, articles, and the Taxation Law and its carrying out guidelines. Results: The results of this study are there was significant change in Income Tax calculation if it is compared to previous regulation especially for personal taxpayer of MSMEs and there is a reduction in the amount of tax that must be paid by the MSMEs taxpayer. Limitations: The lack of supporting literature obtained by the authors regarding data on the development of MSMEs in Indonesia in 2020 also this study only carried out of Income Tax implication aspect of the Law Number 7 of 2021 concerning Tax Regulation Harmonization. Contribution: This research is expected to contribute for MSMEs and can be utilized as a kind of perspective for additional scientists. Keywords: 1. Income Tax Policy 2. MSMEs 3. Tax Regulation Hamortization

Analysis System of the Effect of Tax Rates on the Number of Goods Sent at the Post Office

Application for changes to the minimum amount of Taxable Goods in PMK No. 19 the amount of tax owed. As a result, there is a decrease in interest in sending through the post office, this study was conducted to determine the extent of the impact of changes in tax rates on shipping so that it can be a reference for companies. Changes in tax rates affect the number of deliveries at the post office. and there is a very strong influence or 91.3% of the dependent variable can be influenced by the independent variable, while 8.7% is influenced by other variables not examined.

Responsibilities of the Board of Commissioners as Tax Bearer for Limited Liability Company Taxpayer

<p><em>Tax collection in Indonesia carried out based on the procedures stipulated in the Regulation of the Minister of Finance of the Republic of Indonesia Number 189/PMK.03/2020 concerning Procedures for Implementing Tax Collection on the Amount of Taxes Accrued (“PMK No.189/PMK.03/2020”). In PMK No.189/PMK.03/2020, the Board of Commissioners can be the Tax Bearer of a Limited Liability Company (Perseroan Terbatas “PT”), whereas in Article 32 of Law Number 28 of 2007 concerning General Provisions and Procedures for Taxation, it is not regulated that the Board of Commissioners may become the Tax Bearer. Then, when viewed from Law Number 40 of 2007 concerning Limited Liability Companies as amended by Law Number 11 of 2020 concerning Job Creation, the organ authorized to represent a Limited Liability Company (PT) is the Board of Directors. The problem of this research is how the arrangement of the Board of Commissioners as the Tax Bearer if it is viewed from the applicable laws and regulations. The normative juridical method is the research method used in this research. This research uses secondary data consisting of primary legal sources, secondary legal sources, and tertiary legal sources. </em><em>From the results of this research, it is concluded that the regulation regarding the responsibilities of the Board of Commissioners in PMK Number 189/PMK.03/2020 is an implementation of Law Number 19 of 1997 concerning Tax Collection with Distress Warrant. In addition, the arrangement is in line with the arrangement of the responsibilities of the Board of Commissioners in the Limited Liability Company Law, as reviewed from Article 69 paragraph (3) jo. Article 114 paragraph (3) of the Limited Liability Company Law which regulates the Board of Commissioners is jointly and severally responsible if the resulting financial statements are incorrect and/or misleading. Nevertheless, the Ministry of Finance is deemed necessary to make some improvements to the deficiencies in the provisions of PMK Number 189/03/2020. </em></p><p><em> </em></p><strong><em>Keywords: Board of Commissioners, Tax Law, Tax Bearer, Limited Liability Company, Taxpayer</em></strong>

PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN TERHADAP PENCAIRAN TUNGGAKAN PAJAK (STUDI PADA SALAH SATU KOTA ADMINISTRATIF DI JAWA BARAT)

This study aims to find out and test how the relationship and the extent influence of the variable letter of reprimand on the disbursement of tax arrears. The data analysis model used in this study is a descriptive analysis to test and provide an overview of how the effect of a letter of reprimand on the disbursement of tax arrears in 2018-2020 at one of the Primary Tax Service Offices in the City of Administration in West Java. Based on the study results, the results of simple linear regression obtained the equation Y = 17.815 + 0.729; this shows that tax collection with a letter of reprimand has a positive effect on the disbursement of tax arrears. In the Pearson Product Moment Correlation test results from the research, it is 0.373 or 37.3%, which means that there is a low but still influential correlation between tax collection and a letter of reprimand on the disbursement of tax arrears. The coefficient of determination shows the number 0.139 or 13.9%, which means that tax arrears' disbursement is influenced by tax collection with a warning letter of 13.9%. In contrast, the remaining 86.1% disbursement of tax arrears is influenced by other factors not examined. Therefore, recommendations from research results should continually evaluate the tax collection action with a warning letter which refers to the number of warning letters issued that have never reached the maximum number of warning letters paid. The purpose of the evaluation is to reduce the amount of tax arrears each year. Keywords: Tax Collection, Warning Letter, Disbursement of Tax Arrears.

An Analysis of Company Size, Ownership Structure, Intensity of Fixed Assets, and Inventory Intensity on Tax Avoidance: A Case of Retail Companies

This study aims to analyze the effect of firm size, managerial ownership structure, inventory intensity, and fixed asset intensity on tax avoidance. State revenues sourced from the taxation sector may decrease due to tax avoidance practices, and the company's main motive for doing so is to minimize the amount of tax owed that must be paid by the company. Several factors influence companies in tax avoidance, this study uses inventory intensity variables that are still rarely used by other researchers with the reasoning that this ratio can affect the effective tax rate. This study uses 11 retail companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2019. The sampling method is purposive sampling and the analytical technique used is multiple linear regression analysis. The results of the study prove that inventory intensity and fixed asset intensity have a positive effect on tax avoidance, while the firm size and managerial ownership structure do not affect tax avoidance.

VAT Accounting when Justifying the Initial Maximum Contract Prices and the Principle of Competition Protection in the Contract System

The article considers the issue of forming the initial (maximum) contract price (NMCC) related to the supplier’s expenses for paying taxes, fees, mandatory payments, logistics and other costs when purchasing goods (works, services) for state and municipal needs. One of the principles of the contract system is the principle of ensuring competition: the contract system in the field of procurement is aimed at creating a level playing field to ensure competition between procurement participants. For this purpose, value added tax (VAT) must be taken into account when justifying the initial (maximum) contract price. When forming a draft contract and signing it, it is clear that the contract price includes all taxes, including value added tax. If the winner of the procedure is a subject who does not pay value added tax (for example, due to a simplified taxation system) – the contract price is not reduced, it, as indicated in the Federal Law of April 5, 2013 № 44-FZ «On the contract system in the field of procurement of goods, works, services to meet state and municipal needs» (Law № 44), is firm. In this case, the tax amount will be the profit of the counterparty.Significant attention is paid to the study of procurement practices after a number of significant changes were made to Law № 44 in 2022.The purpose of the article is to develop recommendations for customers that allow making purchases with the greatest efficiency and number of participants (including by optimizing the calculation of the NMCC) to promote competition.

Juridical review of law enforcement on money launderers: case study from Indonesia

PurposeEfforts to prevent and eradicate the crime of money laundering require a strong legal basis to ensure legal certainty. This paper aims to analyse law enforcement on money launderers with juridical review perspectives.Design/methodology/approachThe research method used in this study is the statute approach, which is to examine all laws and regulations related to the crime of money laundering. The writing method used is the normative method, which is a type of research that uses the analysis of certain legislation.FindingsThree new findings were discovered. In assessing the validity or validation of a business ownership or business transaction, there are at least three pieces of evidence that need to be used, namely, presence/absence of company/business registration in an official government database; the presence/absence (including the amount) of tax reported on income tax and VAT; and the presence/absence of other legal documents relating to the existence or general licensing of a business.Research limitations/implicationsThe results of this study are also expected to be helpful for the community, government agencies, or institutions, such as the police, to combat corruption, and money laundering. The Prosecutor's Office and the Corruption Eradication Commission (KPK) describe the handling of money laundering crimes originating from money laundering crimes.Social implicationsThis research can provide an overview and input for the broader community as an early warning so as not to commit money laundering crimes.Originality/valueThis is one of the pioneer studies looking into law enforcement on money launderers with comprehensive juridical review.

Comparative analysis of tax regimes Effectiveness in oil Production

The paper deals with the problems of the method of comparative analysis of the tax regimes in the field of oil production in order to create instruments for making operational decisions on its basis by oil and gas companies. The author shows that for hard-to-recover reserves, when reducing coefficients apply to the MET rate (for the period of their validity), the basic taxation regime is more effective than the AIT regime. It also substantiates the expediency of conducting a comparative analysis of the tax regimes used in the production of hydrocarbons using the Discounted Petroleum Taxes (DPT) indicator, which reflects the discounted amount of taxes (in constant prices per 1 ton of oil) in periods corresponding to the validity of project documents for the development deposits and the term of the license for the use of subsoil. The author proposed the approach to a comparative assessment of the effectiveness subsoil plots to the AIT regime at increasing the efficiency and validity of tax planning in the oil and gas industry. The research used such general scientific principles and methods as systematization, analysis (including structural-dynamic), as well as deduction.

LOSSES AND RESCUE AREAS OF TOURISM BUSINESS UNDER THE WAR IN UKRAINE

Abstract. The purpose of the article is to assess the losses of domestic tourism from Ukraine’s war with russia and to provide recommendations for saving the tourist business based on this analysis. The analysis of tourism losses from the war with russia was carried out in several directions: actual expenses in the form of a decrease in tax revenues to the budgets of various levels (including due to a reduction in the number of taxpayers); direct losses from the destruction of tourist industry facilities; indirect losses from the reduction of income from tourism in the future; the need to restore the tourism industry. Thus, since the beginning of the armed invasion of Russia, there has been a 10% decrease in the number of tourist enterprises with a 24% decrease in the total amount of taxes paid by tourism entities. The total amount of direct losses due to the destruction of tourism industry assets, of which 28 objects were destroyed and 21 objects were damaged (excluding cultural and religious buildings), is UAH 0.40 billion. The total indirect losses of the tourism industry, measured by the decrease in income from tourism, are estimated at UAH 110.8 billion, which is 3% of all indirect losses of the Ukrainian economy from the russian invasion. The total preliminary need for the restoration of the tourism industry is estimated at 16.80 billion UAH, which is only 0.26% of the total need for the restoration of the economy of Ukraine. We concluded that the costs of restoring the tourism industry can also be divided into direct (repair and reconstruction of tourist industry facilities, costs of demining, etc.) and indirect, for example, costs of the restoration / construction of roads, bridges, airports, without which the tourist industry cannot function normally. So, the projected costs for the recovery of the tourism industry are much higher because they include the costs for the recovery of many other branches of Ukraine. Based on the analysis of the losses of the tourism business of Ukraine from the war, we proposed a set of measures for the gradual recovery of tourism activities, which can be divided into 5 blocks or parts that are interconnected and complement each other’s effectiveness: financial support; territorial improvement of tourist flows (transport logistics); industry optimization (combination of enterprises into cluster formations); improving marketing through the creation of a national tourism marketing organization and its affiliates; sectoral improvement of tourism in Ukraine. The implementation of these measures, combined with the synergistic effect of their simultaneous application, will save the tourism industry of Ukraine for posterity. Key words: tourism, tourism business, tourism industry, tourism subjects, losses, expenses, tourist tax.