Annual Tax Research Articles

Technology and effective tax rates: innovative approaches to tax burden

The indicators of the effective tax burden on corporations present effective tax rates, taking into account the impact of all the design features mentioned in the legislation. The paper addresses the issue of effective taxation through the method of calculating EMTR and EATR with a focus on intangible assets in 2004, 2015 and 2023. The analysis determined the tax depreciated shield, which tracked the amount of tax savings on capital investment and the economic rent of the project with taxation, focusing on the magnitude of the financial benefit of the project with an aspect on taxation. The analysis showed that a 3% increase in the statutory rate over the study period, increased the effective average corporate rate on intangible assets by 13.56%. The annual tax saving achieved for 2023 on intangible assets was at 17.17% with a payback period of five years.

Public support for new tobacco control measures in Poland: A cross-sectional survey 2024.

This study assessed public support for new tobacco control measures in Poland, including a smoking ban on private balconies, regular tobacco tax increases, and a total ban on tobacco sales. A nationwide cross-sectional survey was conducted in 2024 using a computer-assisted web interview (CAWI). The 1080 adults (aged 18-82 years) were interviewed, of which 53% were females. A self-prepared questionnaire included questions on support for various tobacco control measures. The primary outcomes were levels of support for each proposed measure. Attitudes were measured using a 5-point Likert scale, and independent variables included sociodemographic factors and smoking status. The smoking ban on private balconies was supported by 44.1% of respondents, with higher support among older adults, non-smokers, and those with higher education. Support for annual tobacco tax increases was 47.1%, particularly among younger and middle-aged adults, the educated, and non-smokers. A total of 41.8% of respondents declared support for the total ban on tobacco sales. Higher education, non-smoking status, and voluntary smoke-free home rules were significantly associated (p<0.05) with higher support for all three tobacco control measures. There was no significant impact (p>0.05) of the gender, financial status, household size, and location of the place of residence on public support of analyzed tobacco control measures. This study revealed that less than half of adults in Poland declare support for extensive tobacco regulations such as a smoking ban on private balconies, taxation increases, and a ban on tobacco sales. Educational level and smoking status are significantly associated with public attitudes toward tobacco control measures.

Nudging Taxpayers via Instant Messaging to Submit Their Annual Tax Return: Evidence from a Field Experiment in Indonesia

: This paper tests nudges delivered via WhatsApp to encourage timely annual tax returns among 24,887 individual non-employee taxpayers in six tax offices. We compared a standard email to three treatments delivered via a verified WhatsApp business account: (i) a standard message, (ii) a deterrence message, and (iii) a reciprocity message. The pre-registered design permits separating the effects of the mode of delivery (WhatsApp vs. email) and behavioral messaging. 37.7% of the control group submit their annual tax return on time. Based on WhatsApp status reports, we find that 44.2% of treated taxpayers received and read the messages. The standard reminder via WhatsApp increased tax return rates by 3.3 percentage points. The addition of the reciprocity message did not yield further improvement. Instead, we find that the deterrence message increased compliance by an additional 1.9 percentage points. We investigate heterogeneity and sensitivity to deviations from the pre-registered design including implementation.

Validation Of Matching Nik, Npwp And Assistance In Filling Out Annual Tax Returns With Ibi Kosgoro Tax Volunteers For 2024 Term Of Service

Matching of Population Identification Numbers (NIK) and Taxpayer Identification Numbers (NPWP), as well as assistance in filling out the Annual Tax Return (SPT). Validation of NIK and NPWP is a critical step in identifying and ensuring the validity of individual and company data in various administrative processes, especially those related to tax obligations. NIK validation involves matching a person's personal identity data with an official government database, while NPWP validation verifies the existence and validity of a company's tax identification number. These two processes support the accuracy of information used in various financial transactions and reporting. Apart from validation, assistance in filling out the Annual Tax Return is also important to ensure that the tax documents submitted comply with applicable tax regulations. This assistance can take the form of technical assistance in filling out SPT forms, consultation regarding income classification and processing tax deductions, as well as interpretation of the latest applicable regulations. Validation of NIK and NPWP as well as assistance in filling out the Annual SPT plays an important role in supporting administrative efficiency and tax compliance. By optimizing these processes, it is hoped that it can improve tax compliance, reduce the risk of administrative errors, and increase transparency and accountability in data management and financial reporting.

The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on Annual Tax Return Reporting in Sampit City

This study aims to determine the influence of tax incentives, tax socialization, and taxpayer understanding on the reporting of Annual Tax Returns in Sampit City. The sample of this study is Taxpayers in Sampit City, Central Kalimantan with 300 respondents. The purposive sampling method is used related to sample selection. The type of quantitative data is used in this study. The results of this research are that there is no significant influence of tax incentives on the reporting of the Annual Tax Return, but tax socialization, and taxpayer understanding have an effect on the reporting of the Annual Tax Return, which means that the existence of tax incentives does not have a significant effect on increasing compliance in reporting the Annual Tax Return, while tax socialization, and taxpayer understanding have a significant effect on increasing compliance in reporting the Annual Tax Return. In conclusion, the implementation of tax incentive policies does not have a positive effect on the reporting of Annual Tax Returns. In this study, no significant positive influence was found between tax incentive policies on MSME Annual Tax Return Reporting. Although all respondents are taxpayers who have reported the Annual Tax Return and some answered that they are aware of the tax incentives, they generally still pay taxes according to the amount of tax they usually pay in the previous months.

Legal Uncertainty Regarding the Synergy of Tax Authorities and Corruption Court Authorities in Imposing Tax on Assets Proceedings of Corruption that Have Not Been Reported by Corrupt Perpetrators in Annual Tax Returns

This study discusses the legal uncertainty that affects the synergy between the Tax Authority and the Corruption Court Authority (Tipikor) in imposing taxes on assets resulting from corruption that have not been reported by the perpetrators in the Annual Tax Return (SPT). The lack of specific regulations governing the imposition of taxes on assets resulting from corruption causes differences in the interpretation and application of the law in the field, confusing law enforcement officers and business actors. In addition, this study identifies various obstacles faced in coordination between the two authorities, including communication problems, information sharing, and differences in objectives. Using a qualitative approach, this study collected data through interviews with legal practitioners and analysis of relevant legal documents. The results of the study indicate that the existing legal uncertainty and coordination constraints hinder efforts to effectively impose taxes on assets resulting from corruption, thereby harming state tax revenues. This study recommends the need to develop clearer regulations and better cooperation mechanisms between the Tax Authority and the Tipikor Court to improve tax compliance and reduce corrupt practices

Cost-effective solar-driven configurations for post-combustion carbon capture at Abadan Power Plant: MEA, DEA, and DGA absorption-based

In recent years, post-combustion carbon capture (PCC) has garnered attention as a strategy to mitigate industrial emissions, though conventional configurations often face high energy demands. This study used Aspen HYSYS v11 to simulate and optimize various PCC configurations to enhance energy efficiency and reduce costs. The analysis compared three common amines monoethanolamine (MEA), diethanolamine (DEA), and diglycolamine (DGA) with DGA demonstrating the most significant energy savings. Utility costs, including steam, were approximately $101.3 million annually for DGA, compared to $158 million for MEA and $127.4 million for DEA. Among the configurations, lean vapor compression (LVC), rich vapor compression (RVC), solvent split flow (SSF), and rich recycle solvent (RSR), when combined, achieved the highest reduction in energy use, leading to about 45% cost savings over conventional setups. Replacing steam from a power plant with solar energy for the reboiler in this configuration provided additional savings, requiring 1.1 km2 of solar area with 13 h of storage to achieve lifetime savings of roughly $295 million. Furthermore, exergy analysis revealed a 34.4% efficiency gain with the optimized configuration. Notably, implementing DGA reduced annual carbon taxes from $18.7 million to $2.8 million, underscoring the economic and environmental advantages of this approach.

La influencia de la cultura tributaria de los trabajadores en la declaración anual del Impuesto Sobre la Renta en México

The aim of the article is to explain the influence that exists on the level of tax culture with respect to obtaining a tax benefit derived from filing the annual tax income statement of workers in Mexico during 2022. It is a mixed investigation of explanatory scope and transversal cut whose variables were tax culture and tax benefit. It was found that attitudes, values ​​and beliefs that are part of the tax culture are more deeply rooted in workers who did file their annual income tax declaration. Likewise, there is a direct relationship between the tax culture and the fiscal benefit in tax returns, since the knowledge of personal and authorized deductions that the worker can make, as well as the voluntary filing for the annual income tax statement represents the actual worker's contributory capacity.

Training on Preparing Financial Reports and Filling Out Annual SPT at Toko Serasi

This community service activity aims to improve partners' understanding of preparing financial reports based on the Akuntansiku application and reporting Annual Tax Returns online. The implementation process includes observation, socialization, training, and evaluation methods, with the delivery of materials on basic accounting concepts, Akuntansiku application features, preparing financial reports, and filling out Annual Tax Returns online. The results of the activity show an increase in partners' understanding of preparing financial reports based on the Akuntansiku application and reporting Annual Tax Returns online, which has positive implications for the sustainability of their businesses and compliance with tax obligations.

Pendampingan Penyampaian SPT Tahunan PPh Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Pondok Aren

Formal tax compliance through the submission of Annual Income Tax Returns needs to be improved to support the achievement of tax revenue targets. Even though the government provides a convenient way of reporting annual income tax returns using e-filling, many taxpayers still do not report tax returns due to a lack of understanding of how to utilize this tool. The Tax Volunteer Program, which is a collaboration between DJP and universities, is a solution to assist taxpayers in reporting tax returns. The community service team's mentoring process was carried out at KPP Pratama Pondok Aren using e-filling. As a result, many taxpayers have obtained Electronic Proof of Receipt as proof that formal obligations have been fulfilled while reducing service queues at KPP Pratama Pondok Aren as the end of the Annual Income Tax Return reporting period approaches.

Wealth Taxation and Household Saving: Evidence from Assessment Discontinuities in Norway

Abstract Neither theory nor existing empirical evidence support the notion that wealth taxation reduces saving. Theoretically, the effect is ambiguous due to opposing income and substitution effects, and empirically, the effect may be masked by misreporting responses. Using geographic discontinuities in the Norwegian annual net-wealth tax and third-party-reported data on savings, I find that wealth taxation causes households to save more. Each additional NOK of wealth tax increases annual net financial saving by 3.76, implying that households increase saving enough to offset both current and future wealth taxes. This positive effect on saving is primarily financed by increases in labor earnings. These responses are the combination of small negative effects of increasing the marginal tax rates and larger positive effects of increasing average rates. My findings imply that income effects may dominate substitution effects in household responses to rate-of-return shocks, which has implications for both optimal taxation and macroeconomic modeling.

Research on the Influencing Factors of House Prices in Chicago

This study provides a comprehensive analysis of the factors that influence housing prices in suburban Chicago. Using detailed regression analysis, several key variables were identified as significant predictors of property value. The study included variables such as the number of bedrooms, square footage, number of rooms, size of the lot, annual taxes, number of bathrooms, number of garages, and the condition of the house. The R-squared value of the model is 0.732, indicating that approximately 73.2% of the house price variance can be explained by the selected variable. Houses with more rooms and more square footage tend to cost more. In addition, characteristics such as the number of garages and bathrooms can also have a significant impact on house prices. These findings provide valuable insights for real estate professionals, buyers and sellers, enabling them to make informed decisions regarding real estate investment and pricing strategies. By understanding the key drivers of house prices, stakeholders can better navigate the suburban housing market and ensure more accurate assessments and strategic planning.

Does Perceived Nuisance Abundance of Water Plants Match with Willingness-to-Pay for Removal? Contrasts Among Different User Categories.

Dense beds of water plants can be perceived as nuisance, but this perception, however, may not be similar for different user categories, and this may affect their willingness-to-pay (WTP) for plant removal. A questionnaire survey was used to test this for residents and visitors and find underlying socio-cultural or economic drivers. We studied five cases where nuisance water plant growth is managed: the rivers Otra (Norway) and Spree (Germany), and the lakes Kemnade (Germany), Grand-Lieu (France), and Hartbeespoort Dam (South Africa). We used a different payment vehicle for residents (annual household tax) and visitors (tourist tax). The survey included questions on days spent on specific types of activity per year, the importance attached to different functions and activities, overall environmental attitude, perception of the plants, socio-demographic respondent characteristics and WTP for increased plant removal. We observed no increase in WTP for increased removal in most sites. The two most important drivers of variation in current WTP were income, and whether respondents were engaged in boating and angling and thus perceived the plants negatively. Variation in WTP among sites was considerable, and mainly related to the mixture of activities among respondents. Differences between residents and visitors were less important than those among sites. Our observations bear importance for water management: information on differences in experienced nuisance among user categories and the frequency of use by these categories is useful as guidance for the design and implementation of any plant removal plan.

Factors influencing forest landowner enrollment in preferential property tax programs

One of the most common approaches to conserving forestland in the US are state-run programs offering reduced property taxes on forestland. Although some form of preferential forest property tax program exists in all 50 states of the US, few studies have examined factors associated with landowners’ enrollment in such programs. As interest increases in incentivizing forestland owners to address various environmental or ecological goals, such as enhancing carbon storage or ecosystem services via private forest management, the need for improved knowledge about factors that influence landowners to participate in such programs grows. We examined factors associated with NIPF owner enrollment in preferential property tax programs in Oregon (US). Oregon currently has two primary preferential forest property tax programs. The Forestland Program is the default program for most forestland owners, and the Small Tract Forestland Option (STF), which is a voluntary program wherein landowners pay reduced annual property taxes and an additional timber harvest severance tax. We used a survey to gather information from 1190 Oregon Small Woodlands Association (OSWA) members owning between 10 and 5000 acres of forestland in western Oregon. Respondents were asked about their socio-demographic characteristics and forest management, as well as their enrollment status in Oregon's preferential property tax programs. Our econometric analysis of survey data indicate that preferential property tax programs enable long-term forest ownership, extended rotation ages, and investment in stewardship activities, suggesting that these programs are likely an effective tool for encouraging environmental or ecological goals among NIPF owners in Oregon.

Socialization of MSME Taxation through Booklet Media: Increasing Tax Compliance among MSMEs with Aspikmas

Most people, as business owners, run businesses in the Micro, Small, and Medium Enterprises (MSMEs) sector and strive to continue to increase their income and business profits without understanding the tax burden that will arise. Therefore, understanding taxes is very important for students and entrepreneurs, individuals, and all levels of society. This study aims to explore the understanding and tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Banyumas Regency, who are members of the Aspikmas Association. Using a descriptive qualitative approach, data was collected through in-depth interviews, field observations, and documentation. The results indicate that while MSME tax compliance is generally good, more socialization is needed to enhance their understanding of tax regulations, particularly in terms of annual tax return reporting.

Penyebab dan Penyelesaian SP2DK Terhadap Pelaporan SPT Tahunan Orang Pribadi Studi Kasus Terhadap Klien KKP XYZ

The aim from this research is to find out the main factor causing the publication of SP2DK and how to complete it. The researcher decided to use a qualitative research method with a qualitative descriptive approach. This research is a case study of clients from KKP XYZ. Data was collected through observation techniques and through documents from a second party, namely KKP XYZ. The type of data analysis technique used in this research is qualitative descriptive data analysis technique. The results of the research concluded that the main factor in the issuance of SP2DK was due to a misunderstanding of the concept of reporting and filling out the Annual tax return between the KKP and the KPP, then to resolve this, the Taxpayer had to provide a response and reply to the DJP and make a revised Annual SPT to respond to the SP2DK and so that no investigation was carried out.

Analysis of System Quality, Information Quality, and Service Quality on E-Filing User Satisfaction

E-filing is a tax reporting system using an Annual Tax Return (SPT) that is conducted electronically. This study aims to test and analyze the success of the e-Filing system using the Information System Success Model approach by DeLone &amp; McLean (2003). The data used in this study is primary data collected through questionnaires, with a total sample of 70 individual taxpayers registered as employees at the Bulukumba Tax Office. The measurement variables used include system quality, information quality, service quality, and user satisfaction. The results show that information quality has a positive and significant effect on user satisfaction, and service quality also has a positive and significant effect on user satisfaction. This research can contribute to tax authorities in developing electronic systems to facilitate taxpayers in filing their tax returns. It also highlights the importance of information quality and service quality in the use of the e-filing system to ensure that taxpayers feel satisfied in fulfilling their tax obligations.

Legal conditions for the imposition of income taxes - taxation at source and in the country of residence

Withholding tax collection has an undoubted advantage in that the tax is paid shortly after the income has been made available to the taxpayer (paid by the payer). Withholding tax can be treated as a kind of advance payment of income tax. With this method, the taxpayer is obliged to declare the amount of income earned in the annual tax return and has the right to reduce (reduce) the amount of tax due resulting from this tax return by the amount of withholding tax. We refer to tax collected at source as 'creditable withholding tax'. Alternatively, the withholding tax collected at source may be the final withholding tax. In such a case, the recipient of the income (taxpayer) is released from the obligation to submit a tax return and from the obligation with respect to the amount of tax withheld. Withholding taxes are usually levied at a fixed rate that is applied to revenue (not income), which means that no tax-deductible costs or the taxpayer's personal situation (earning capacity) are taken into account. Therefore, it can be concluded that taxes collected at source are cedular taxes.

Shifting Economic Allegiance of Capital Gains

Technological advances and the digitalization of the global economy have created an economic environment beyond the imagination of the original designers of the international tax system. Much scholarly attention has been paid to the question of how these economic transformations should affect which country is able to tax a multinational company’s income. But which country should be able to tax capital gains income from the sale of that company’s shares is an important and overlooked question. This Article answers this question. It concludes that taxing authority over capital gains income must be reallocated to the countries in which companies conduct business. In our modern, digitalized economy, this reallocation is necessary to align international sourcing rules with international tax law’s underlying principles. While this Article is a primarily a proof of concept, it also seeks to begin a conversation about ways to implement this reallocation and describes one possible approach: an annual mark-to market tax at the company level on increases in company value apportioned amongst source countries based on a set formula.

Analisis Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi

This research aims to analyze the role of tax volunteers in 2023 in increasing individual taxpayer reporting compliance at KPP Pratama Pasar Rebo. The research method used in this research is qualitative descriptive analysis. The choice of qualitative research design in this study was to reveal events and facts that are relevant to the research title, so that the author can represent the data that has been collected regarding the role of tax volunteers in increasing wpop reporting compliance at KPP Pratama Pasar Rebo. The analysis technique used in this research is a qualitative analysis technique. Data collection techniques were carried out using observation, interview and documentation techniques. The research results show that the involvement of tax volunteers in reporting the Annual SPT at KPP Pratama Pasar Rebo has a very important role. The involvement of tax volunteers is considered very helpful and has a positive impact on taxpayers' understanding, shortens queuing time, and increases reporting efficiency. Similarly, based on documentation and interviews conducted by researchers with Tax Extension Staff, Tax Volunteers from Uhamka and Tax Volunteer Advisors, it shows that the services provided by tax volunteers can realize wpop compliance in reporting Annual Tax Returns. However, the increase in individual taxpayers with the involvement of tax volunteers in reporting Annual Tax Returns at KPP Pratama Pasar Rebo still requires improvement. This shows that there are still obstacles and needs for improvement in increasing the effectiveness of tax volunteer involvement, socialization is not yet optimal, tax volunteer skills development is low, and aspects of service quality still need to be improved.