Tax Calculation Research Articles

Improvement of Profit Tax Calculation

The article is international accounting factors affecting the profit tax base in the context of integration; tax issues of correct formation of the base are covered.

Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Untuk Menghitung PPH Badan Terutang Pada PT Yoezhadassah

To find out whether the fiscal correction made by PT Yoezhadassah is in accordance with the applicable tax law and to find out the effect of fiscal corrections made on commercial financial statements on Corporate Income Tax payable at PT Yoezhadassah. The type of research used is qualitative using the exploration method, which is to describe a situation about to get saturated answers regarding fiscal corrections on commercial reports and the preparation of fiscal financial statements and the calculation of Corporate Income Tax at PT Yoezhadassah. Data obtained by researchers through in-depth interviews as well as documentation and observation studies. The results showed that the fiscal correction of the 2021 financial statements of PT Yoezhadassah was carried out through a negative fiscal correction of income of IDR 38,226,905,190 and expenses of IDR 39,661,451,100 on the company's income statement so that the company, which initially according to the commercial income statement, suffered a pre-tax loss of IDR 1,343,629,518 on the fiscal financial statements, resulted in a pre-tax profit of IDR 103,198,00. Corporation income tax payable by PT Yoezhadassah in 2021 is calculated based on profit from non-final income, namely income from transportation minus costs related to transportation. Corporate income tax payable in 2021 of PT Yoezhadassah after fiscal correction is IDR 21,287,761. PT Yoezhadassah in making fiscal corrections to income and expenses is in accordance with applicable tax laws. Based on the results of existing research, the advice that can be given to PT. Yoezhadassah is that as a taxpayer who earns income subject to final and non-final tax, it is advisable to make separate financial statements for final and non-final income so that the tax calculation can be done correctly. PT Yoezhadassah continues to pay attention to the recognition of costs and revenues that are final and non-final.

Внутренняя управленческая отчетность по налоговым расчетам в информационной системе управления предприятием

The law provides for the need to compile analytical registers and tax reporting, however, the information reflected in them is limited and cannot fully satisfy the information demands of internal users. Therefore, a necessity arises to create internal management reporting on tax calculations. The purpose of the study is to develop the requirements for internal management reporting on tax calculations, as well as the forms of such reporting. The requirements for reporting available in the scientific literature and established by legislation are clarified, and the schemes of internal communication for preparing management reporting on tax calculations are defined. Forms of internal management reporting for tax calculations are developed. Special attention is paid to the prospective nature of tax calculations. Considering this, the author proposed the following list of internal management reporting forms for tax calculations: based on one specific agreement for a certain type of tax, based on all agreements for each type of tax, in a generalized form for all taxes taken from the terms of the agreements. The proposed forms of internal management reporting on tax calculations contribute to the harmonization of accounting subsystems, as well as to providing a high-quality information component to carry out control activities and make management decisions regarding tax calculations.

Analysis of Factors That Influence the use of Accounting Information by MSMEs

In general, the performance of small and medium enterprises (MSMEs) varies from year to year. The output growth rate of small and medium enterprises (MSMEs) changes every year. Financial management is one of the problems often faced by MSME. Although the impact of neglecting financial management may not be immediately visible, a potentially growing company can go bankrupt if it does not use proper accounting methods. There are several other challenges faced by MSMEs, such as a lack of accounting or bookkeeping knowledge, not having sufficient funds to hire an accountant or buy an accounting program that makes bookkeeping easier. It is hoped that this research can help micro and small businesses (MSMEs) make decisions about credit applications and tax calculations. MSME Community in Jenggawah, Jember in 2021 are the subject of this research. This research utilizes multiple linear regression analysis. The research results show that accounting knowledge behavior, firm age, and training on accounting have a significant effect on the use of accounting. In general, the performance of small and medium enterprises (MSMEs) varies from year to year. The output growth rate of small and medium enterprises (MSMEs) changes every year. Financial management is one of the problems often faced by MSME. Although the impact of neglecting financial management may not be immediately visible, a potentially growing company can go bankrupt if it does not use proper accounting methods. There are several other challenges faced by MSMEs, such as a lack of accounting or bookkeeping knowledge, not having sufficient funds to hire an accountant or buy an accounting program that makes bookkeeping easier. It is hoped that this research can help micro and small businesses (MSMEs) make decisions about credit applications and tax calculations. MSME Community in Jenggawah, Jember in 2021 are the subject of this research. This research utilizes multiple linear regression analysis. The research results show that accounting knowledge behavior, firm age, and training on accounting have a significant effect on the use of accounting.

The need and prerequisites for conducting an unaccountable form of VAT calculation

The article discusses the prerequisites for the creation of a new concept of VAT calculation based on the transfer of the function of calculating VAT to tax authorities through invoices, with the simultaneous cancellation of tax reporting on this tax. This concept implies that sellers issue invoices in electronic form through an electronic document management operator, who will transfer them to the tax authorities for their calculation of tax and billing to the taxpayer for payment. This approach will eliminate the need for businesses to comply with frequently changing tax laws and reduce the risks of tax evasion. The topic of the article is relevant because the current concept of the procedure for calculating and declaring taxes was introduced in the last century and is aimed at self-calculation of taxes by the taxpayer with subsequent preparation and filing of tax returns. However, modern conditions raise the issue of effective tax calculation in a new way and allows shifting these functions to fiscal authorities. The purpose of the study is to determine the readiness of the current situation for the introduction of a new concept of VAT calculation, the subject is the current VAT calculation mechanism. This work has practical significance, which consists in the potential introduction of a new concept of tax calculation. Before considering the issue outlined in this article, it is necessary to understand the conceptual apparatus, however, the study of tax terms does not relate to the topic of this work, which is why it will not be given. Therefore, for the purposes of this article, the calculation and procedure for calculating taxes means a set of actions of a taxpayer (or a tax authority in the case of transfer of such a function to it) to determine the amount of tax due to the budget.

УПРАВЛІННЯ ФІНАНСОВИМИ РЕЗУЛЬТАТАМИ ПІДПРИЄМСТВ

The article discusses the topical issue of managing financial results in the conditions of a market economy. The article analyzes the scientific works of Ukrainian and foreign researchers and specialists on the study of methods and techniques for analyzing financial results; the main complex measures for ensuring and forming the financial results of organizations in Ukraine are defined; a study of the main methods of planning financial results was carried out. The article states that the study of the dynamics of financial results according to the components of accounting will solve a number of problems: evaluate the competitive position of the organization: the growth of profit from sales, which indicates an increase in the competitiveness of the organization and its products; evaluate the organization's asset management strategy: a decrease in profit from sales while increasing operating income may mean a reduction in the main type of activity along with an increase in operations related to the transfer of property for lease or asset sales; give an assessment of the “quality” of economic and legal work in the organization: for example, an increase in unrealized income signals the high quality of claims work or the collection of receivables previously recognized as hopeless. It was determined that a general assessment of the organization's activity is given on the basis of such financial indicators as profit – an absolute indicator and profitability – a relative indicator. It was determined that the concept of “financial leverage effect” is used to assess the effectiveness of the organization's use of loan funds. When borrowing funds, profit before taxation is reduced due to the inclusion of interest for their use in the composition of expenses. The main component dependencies are analyzed, which reflect the increase in the return on equity due to the tax corrector, the differentiation of financial leverage and financial leverage. Approaches to the formation, distribution and analysis of such indicators as profit and profitability have been considered, allowing to manage the activities of the organization in order to maximize financial results. The concept of profit, which needs three goals, has been studied: 1) tax calculation; 2) creditor protection; 3) choosing a reasonable investment policy. It is determined that the return on equity can be increased by using borrowed funds and the factors that affect the return on equity are determined.

ОБЛІКОВЕ ЗАБЕЗПЕЧЕННЯ АГРАРНОГО БІЗНЕСУ В УМОВАХ ВІЙНИ

The article discusses the impact of the war in Ukraine on the agricultural sector and the need for enterprises to adapt to new conditions. It is noted that in the context of destruction and difficulties in accessing resources and markets, accounting support becomes key to ensuring the stability and efficiency of agricultural business. The article highlights the serious challenges faced by agricultural enterprises due to the war and emphasizes the importance of accurate cost accounting, resource optimization, and reliable financial reporting for the survival of enterprises. Adaptive accounting practices allow businesses to make informed management decisions and effectively respond to wartime challenges. The Government of Ukraine is taking measures to support the agricultural sector in the conditions of war, which requires proper accounting for the effective use of state aid and reporting on its use. Accounting support includes systematic accounting of financial transactions, control over costs and incomes, analysis of financial statements and budget planning, which contributes to effective financial management and making sound management decisions. It is indicated that despite the ongoing state of war in Ukraine, the continuation of accounting by entrepreneurs is necessary and conscious, taking into account the principles of continuity and consistency. It was concluded that even with a small number of operations at the enterprise, accounting will allow impartial control over the assets and liabilities of the enterprise in real time. Due to the full-scale invasion, the state relaxed the requirements for the storage and recovery of documents. The construction of an effective system of management control within the framework of a separate business entity can not only provide management personnel with reliable information about the state of tax security, but also contribute to the formation of transparent and reliable reporting of the enterprise, which includes both financial and information on tax calculations. This is especially relevant in the conditions of growing demands of society for social responsibility of business entities.

CEO characteristics and Tax Aggressiveness in Indonesian Family Firms: The Upper Echelons Theory Perspective

Tax aggressiveness is an effort that companies can undertake to save on tax payments. One of the factors driving why tax aggressiveness is pursued is the presence of CEO. This study emphasizes the characteristics of CEO. Therefore, this study aims to analyze the effect of CEO characteristics on tax aggressiveness based on the upper echelon’s theory perspective. CEO characteristics are divided into CEO tenure, educational background, and gender. CEO tenure in this study is proxied by how long someone has held the position of CEO, while educational background and gender are proxied using dummy variables. The choice of profitability is because profit is used as the main basis in tax calculation. The sampling technique used was purposive sampling, with an observation period of 2019–2022 in the seventy family firms listed on the Indonesia Stock Exchange (IDX). The data used is panel data and analyzed employing the EViews program. The model estimation tests feasible to use was the fixed effect model (FEM). The regression results show that CEO tenure, educational background, and gender partially and simultaneously affected tax aggressiveness. The study results generally indicate that family-owned companies tend to utilize more tax aggressiveness. At the same time, the level of education of the general director has a negative effect on tax aggressiveness, i.e. the higher the level of education, the less tax aggressiveness. The gender asymmetry is that women as family business leaders demonstrate greater tax aggressiveness than male leaders. Therefore, the benefit of this research from the government’s perspective is to formulate policies to reduce efforts of tax aggressiveness, especially for companies predominantly owned by families.

НЕОБСУЖДАЕМЫЕ ПРОБЛЕМЫ НАЛОГОВОГО КОНТРОЛЯ В СОВРЕМЕННОЙ РОССИИ

The subject of the research is tax control, which is an important and mandatory part of the Russian tax system. The relevance of the study is due to the incomplete detection of tax offenses by the tax authorities, the replacement of desk, field and repeated field tax audits thoroughly regulated in the Tax Code, by the activities of tax authorities’ commissions that do not have legislative restrictions, the government compensation of tax revenue losses by increasing the tax burden on all taxpayers, which negatively affects the protection of private property. The purpose of the article is to develop a public discussion on the issues of the tax authorities’ non-response to the commission of tax offenses, the lack of inevitability of punishment for the taxes non-payment, a substitute increase in the tax burden by the state, requiring a change in the practice of taxation and the provisions of the Tax Code. The author is critical of the incomplete detection of tax offenses by the tax authorities, the failure to conduct desk tax audits, the reduction in the number of on-site tax audits, their replacement by the activities of tax authorities commissions, the government compensation for losses due to tax evasion of tax offenders from paying taxes by increasing the tax burden to law-abiding organizations and individuals. The conclusions are drawn about the need to increase the number of tax inspections for tax offenders, as well as the inadmissibility of an unfair increase in the tax burden by the state for law-abiding taxpayers. It is necessary to hold tax officials accountable for not conducting tax audits and incomplete calculation of taxes. In the relations of tax control, there should be only contactless methods and forms of work that exclude the possibility of administrative pressure on the taxpayer and agreements on an acceptable amount of taxes

PRESENTING FINANCIAL INFORMATION IN DIGITAL FORMATS AS A BASE FOR ANALYSIS AND AUDIT OF BUSINESS ACTIVITIES OF ENTERPRISES

he digitalization era of public relations is increasingly affecting the means of presenting information about the economic activities of an enterprise, in particular financial, in the context of a global pandemic, which was caused by the global COVID-19. Increasingly, in our environment, there is a transition from paper to electronic information carriers. The financial information generated by business entities both in Ukraine and in the world as a whole is no exception.The purpose of the study is to systematize the existing digital formats for presenting financial information as a basis for analyzing and auditing the business activities of enterprises in Ukraine.The basis of the study is the methodological recommendations on the use of Taxonomy UA XBRL IFRS, instructions for the revision of the Ukrainian IFRS taxonomy, specialized software products, legislative framework of Ukraine. The following methods were used: graphical (to visualize the results of the study), and grouping (to systematize the advantages and disadvantages of software that uses tax services to conduct e-audits)./Digital formats for the presentation of financial information were analyzed. They are the basis for the analysis and audit of the enterprise's activities. The structure and characteristics of the legal framework for the disclosure of financial information in electronic XBRL format in Ukraine were given. Comparative analysis of financial information in digital format XBRL and SAF-T UA were carried out.It has been determined that XBRL can be used as a basis for analyzing financial information in electronic format using special software, for example, to assess the financial condition, calculate indicators of financial stability, liquidity, solvency, business activity, enterprise profitability, etc. It has been proved that the electronic format of financial information SAF-T UA is used when conducting an electronic audit (e-audit) of taxpayers, and can also be used to calculate the tax burden (tax return, tax efficiency ratio) used by the State Tax Service of Ukraine for the purpose of control completeness of calculation and payment of relevant taxes and fees to the state budget.

Duty to pay tax and tax liability: concepts, relationship problems

The article deals with the problems of the relationship between the concepts: the duty to pay tax and the tax liability. The obligation to pay taxes has acquired the character of a constitutional obligation, the legal regulation of which is carried out by the provisions of the legislation on taxes and fees. The state is the main subject of tax legal relations, possessing powerful powers in relation to the rest of the participants, actively implementing an arsenal of imperative measures of influence that allow it to determine the nature of the behavior of the latter. The legal norms governing the identification of problems that arise when defining the concepts of the duty to pay tax and tax liability are analyzed. The ambiguity and inconsistency of these norms leads to the emergence of a significant number of tax disputes, in particular court ones.
 The article uses general scientific methods - analysis and synthesis, induction and deduction, generalization and comparison, systemic-structural, etc., as well as private-scientific methods - formal- logical, formal-legal, comparative-legal, legal modeling, comparative-historical, and others .
 It was determined that the obligation to pay the tax arises only in the presence of the corresponding object, which follows precisely from the requirements of the law and is conditioned by the public-legal nature of the mandatory payment.
 It has been established that the obligation to pay tax is associated with the taxpayer's performance of a number of tax-procedural actions, such as: registration with the tax authority; keeping records of taxation objects; calculation of taxes, if provided by law; maintaining, compiling, and submitting tax reporting within the established terms; compliance with the tax payment deadline and procedure.
 Regarding the expediency of using the category "tax liability”, it should be noted that the use of the category of tax liability as an independent, different from the civil law term is possible, but in law enforcement practice it will be more appropriate to use the category "obligation to pay tax”.

A Digital World: Role of Electronic Invoice for Personal Taxpayer Compliance

The digital world has inevitably entered various fields of human life in carrying out their duties as world leaders. Technology is an important tool to ease the human workload, including in this discourse is human resource management. This study aims to reveal the perceptions of Taxable Entrepreneurs (PKP) and the Tax Service Office (KPP) on the implementation of e-invoicing and the impact of e-invoicing on taxpayer compliance. The focus of this research is to reveal PKP's perception of the implementation of e-invoicing from the aspects of inputting, data processing, and output. KPP perceptions from the aspects of tax administration and tax evidence, and taxpayer compliance assessed from the aspects of calculation, deposit and reporting. This research is qualitative research with a case study approach. Data analysis is carried out interactively starting from data collection, data reduction, data presentation, and conclusion drawing. According to PKP, the advantages of e-invoicing are more efficient processing time, more accurate tax calculation results, easier and safer storage because it has a QR code, but the weaknesses of e-invoicing are repetitive work in inputting input tax values, the system is not yet able to read invoice codes and the application is vulnerable to viruses. According to KPP, the application of e-invoicing is very helpful for the tax office in fully controlling in real time all tax invoices uploaded and reported by PKP. From the research results, there is not enough evidence that e-invoicing has an impact on improving taxpayer compliance, especially in tax calculations. According to the Tax Office, the application of e-invoicing can improve taxpayer administrative compliance in terms of calculating, depositing and reporting so that tax revenue will be increased

Հանքագործական ոլորտի հարկման խնդիրները ռոյալթիի հաշվարկման համատեքստում (ՀՀ նյութերով) / Taxation issues of the mining sector in the context of royalty calculation (with RA materials)

The mining sector itself is quite sensitive, complex and often ambiguous from the point of view of regulation, which is due to the diversity of the latter's range of beneficiaries, and the conflict of interests determined by this diversity. Thus, on the one hand, the activity of the sector contributes to the growth of employment, GDP, tax revenues, exports and a number of other important economic indicators, which include the circle of its beneficiaries, on the other hand, the activity of the sector cannot be without consequences for the environment, which has its no less wide range of beneficiaries. In practice there are many contradictions, and, taking into account the importance of tax calculation mechanisms with the game rules, accepted by the both sides, in the context of the economic regulation of the sector, the calculation problem of proportional and economically balanced royalties in the mining sector is even more emphasized. On the other hand, mining industry, historically considered to be a rather profitable and capital-intensive sector, requires specific conditions and approaches to legislative regulation, which will allow to maintain the sector's investment attractiveness and at the same time implementation of functions of collecting taxes. The "key" to solving the mentioned problem is mainly found in the mechanisms of royalty calculation, taking into account the largest specific weight of the latter in the structure of tax revenues of the sector.

ПРОГРАММНОЕ ОБЕСПЕЧЕНИЕ РАСЧЁТА НАЛОГОВОЙ НАГРУЗКИ И ОПРЕДЕЛЕНИЯ СТРУКТУРЫ ДОБАВЛЕННОЙ СТОИМОСТИ

A software solution is proposed for calculating the tax burden in the mode of a simplified taxa-tion system and determining the structure of value added at small businesses. The development involves using the results to analyze and evaluate the optimal ratio of income and expenses in different tax calculation options

Pengembangan Modul Digital Interaktif Perpajakan

Understanding of taxation has a high urgency, especially for accounting students because tax calculations and reporting are unavoidable in most sectors in Indonesia. Knowledge and understanding of taxation must be possessed by accounting students to prepare themselves to enter the world of work. In addition, learning in lectures experiences segregation from teacher centered to student centered, both synchronously and asynchronously. This requires innovations for systemic improvements to the components of education, especially learning media. The purpose of this study is to examine the development of learning media in the form of interactive digital modules, namely flipbooks in the Taxation course using the ADDIE model. The modules developed have been assessed by material experts, media experts, and tested on a limited basis among internal students who are taking Taxation courses as many as 31 students. The results showed that the feasibility of the material on the interactive digital module was considered sufficient by the material expert validator. Meanwhile, the results of the media expert's validation showed that the interactive digital module was considered good. The results of the limited test on students showed that the interactive digital module was understood. The assessment is on several aspects, namely the presentation of information, the content of cognition and functionality.

Prediction of Carbon Tax Levied in China and Its Effects Based on BP Neural Network

Historical data of crude oil, coal and natural gas in China are used to calculate the carbon emission and carbon tax in recent years. It is proved that the nonlinear model, BP Neural Network, is more suitable for the calculation of carbon tax under the influence of various energy factors. Then BP Neural Network and GM (1, 1) have a good learning ability to forecast the carbon tax revenue from 2020 to 2030. BP Neural Network, however, has less error and shows that Per capita disposable income, GDP and Per capita GDP play a decisive role in the development of carbon tax and environmental protection. Based on the assumption that the carbon tax will be imposed and increased, the carbon emission intensity of each province and the carbon tax acceptance of urban residents will be within the ideal range in the next decade. All evaluation indicators of models and data analysis show that the carbon tax has a good policy guidance for energy saving and emission reduction. This study about carbon tax provides a new solution for domestic environmental protection.

CORPORATE TAX MANAGEMENT AND ITS IMPORTANCE IN MODERN BUSINESS

Besik Bauchadze 
 E-mail: Besik.bauchadze@bsu.edu.ge 
 Associate Professor, Batumi Shota Rustaveli State University 
 Batumi, Georgia
 https://orcid.org/0000-0001-7458-2734
 
 Abstract. The purpose of the article is to investigate and determine the importance of corporate (business) tax planning, tax accounting analysis, tax policy development and implementation process in modern business. In the conditions of the market economy, the formulation of tax planning tasks between economic subjects and the state, the structure of tax relations, is quite complicated. Therefore, special requirements are placed on the tax management process. Major decisions are never made without the influence of taxes and their management. It becomes clear that it is necessary to introduce a mechanism for managing tax costs that can reduce the negative consequences of a high tax burden on an organization. In modern conditions, the calculation and payment of taxes is a rather difficult and responsible procedure, in addition to the costs of paying taxes, enterprise owners are also forced to spend significant amounts of money on the development and implementation of corporate tax policy.

Article 23 Income Tax Calculation System for Expedition Services

Correct and accurate tax calculations can make it easier for company owners to know the amount of deductions paid and make the right decisions that company owners will make for the business they are involved in in the future. Moreover, with the correct tax deductions, they can increase state treasury income appropriately to avoid errors or fraud in the reporting. Calculating income tax (PPh), article 23 for expedition services is accompanied by a large amount of goods delivery transaction data based on available delivery services, which causes errors in the calculations due to differences in the delivery services selected. The design of the Income Tax (PPh) Calculation System Article 23 for one of the national express delivery and logistics service companies in Bandung is made on a web basis. The research method used is the descriptive method with data collection techniques in the form of observation, interviews, and literature study, and was designed using the OOAD (Object Oriented Analysis Design) system development method, namely the process of analysis, design, and implementation of the system based on objects. The programming language used is PHP with the PHPMyAdmin database. It is hoped that the design of the PPh 23 tax calculation system will make it easier for companies to input the necessary data, make the calculation process easier because it is done automatically and will be more accurate, and make it easier to print reports if one day they need a report in hard copy form.

Implementation Of Additional Tax Collection (Opsen) On Regional Taxes As A Mechanism For Increasing State Revenue And Income Reviewed From Applicable Legislation

The tax sector has a dominant role as the government's fiscal instrument in realizing social welfare. It is because the tax sector is still in the top position as a source of state revenue and revenue. It becomes relevant if the government continues to extensify the collection and calculation of taxes and adds new types of taxes. Thus, state income remains stable and increases. However, this extensification creates problems in society which have the potential to create double taxes and increase the burden of taxes that must be paid, one of which is the regional tax opsen. This research uses a normative juridical approach with a descriptive-analytic type by examining secondary sources as primary data. This research aims to explain the relevance of regional tax opsen for the burden of taxes on taxpayers in Indonesia.

Peculiarities of functioning of Ukrainian business during martial law

Based on the conducted research, the state of development of Ukrainian business during martial law is determined. In particular, the state of business entities is analyzed on the example of several industries (agricultural, IT, and energy sectors). The state of business is analyzed in comparison with the period up to February 23, 2022. The relevant statistical data are provided. The article examines the changes in the legislation relating to the taxation policy of business entities during the special period, in particular, the calculation and payment of the single tax and the single social contribution. The most important programs of support for small and mediumsized businesses launched by the state during martial law are considered. These include: the state program of business relocation, loans at 0% interest rate, introduction of resources that can be useful in a crisis situation (Work4UA, Prozorro+, etc.). The authors analyzes and substantiates the importance and necessity of referring to the world experience of countries in force majeure circumstances. The following measures are proposed: expanding access to capital for small and medium-sized businesses; expanding access of small and medium-sized businesses to training and consulting support programs.