Effect Of Tax Incentives Research Articles

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kpp Pratama Pekanbaru Tampan

This study aims to determine the effect of tax incentives, understanding of taxation and tax services on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. Apart from that, this research is expected to become material for consideration at KPP Pratama to consider tax incentives and provide an understanding of taxation to users and serve tax users well. The method in this study uses quantitative methods. The population in this study is the tax payer users at KPP Pratama Pekanbaru, amounting to 100 respondents. The sampling technique uses purposive sampling, namely the entire sampling is based on the objectives and considerations of the researcher. Data that can be processed using SPSS 26 Software. The results of this study explain that tax incentives, understanding of taxation and tax services partially and simultaneously have a positive and significant effect on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. The magnitude of the influence of tax incentives, understanding of taxation and tax services with an Adjusted R Square value of 83.9%.

Tax Incentive and Venture Capital Fundraising

This study examines the determinants of fundraising of venture capital firms in South Korea, with a focus on the effects of tax incentives. Specifically, we investigate how macroeconomic factors, general partner (GP) characteristics, and changes in tax incentives affect venture capital fundraising at both the industry and GP level, using a novel dataset from the Disclosure Information of Venture Capital Analysis (DIVA). To isolate the effect of tax incentives, we consider as a treatment variable an increase in income tax deductions for individual venture capital fund investors in 2018 and estimate its effect on venture capital fundraising. The results show that the treatment group has a significantly higher probability of raising funds and raising a higher number and amount of funds than the control group has after 2018. To the best of our knowledge, this study is the first to examine the determinants of venture capital fundraising in South Korea and to empirically demonstrate the effect of tax incentives on venture capital fundraising.

TAX INCENTIVE SCHEMES AND BALANCED REGIONAL ECONOMIC GROWTH IN TURKEY

This study delves into the impact of investment incentives on regional development and economic growth in Turkey. It provides a comprehensive overview of the investment incentive system introduced in 2012, categorizing regions based on development levels and offering various incentives such as tax exemptions, reductions, and social security support. The research investigates the relationship between investment incentives, public expenditures, regional differences, and economic growth. Through a thorough examination, the study aims to understand how the current incentive system addresses regional disparities and promotes balanced economic growth. The literature review explores international perspectives, including China and Italy, providing insights into the effectiveness of tax incentives on R&D investment and macroeconomic performance. The study also analyzes the European Commission's report on tax incentives for venture capital and business angels. The results and discussion section outlines the investment incentive framework in Turkey, emphasizing regional, priority, large-scale, and strategic schemes. The research considers twelve investment categories, each supported by specific incentive measures. The conclusion emphasizes the importance of aligning incentives with regional needs, fostering equitable development, and promoting strategic sectors. It highlights the significance of quasi-tax supports, VAT exemptions, and interest subsidies in encouraging investments. The employment and income tax withholding supports, especially in the 6th region, are recognized for their contribution to reducing unemployment. The study concludes by underscoring the need for continuous evaluation and adaptation of incentive schemes to address evolving economic challenges.

Unintended consequences of tax incentives on firms' human capital composition: Evidence from China

This paper investigates the unintended effects of tax incentives on firms' human capital composition. By exploring data on A-share listed firms from 2015 to 2020 and utilizing a quasi-experimental design, we examine the impact of the 2018 value-added tax (VAT) credit refund policy on the human capital composition of firms' workforce. We find that treated firms increased the ratio of R&D employees by 0.61% relative to control firms. The incentive effect is more pronounced for firms in modern service sectors, mature firms, non-state-owned firms, and firms located in eastern regions. The mechanism reveals that the VAT policy, by refunding tax credits to pilot firms, alleviated internal financing constraints and prompted firms to increase investments in fixed assets and R&D expenditures. This enhanced the firms' human capital structure. Our study provides a novel perspective on how tax incentives unintentionally affect firms' human capital composition while also providing insights into further refining China's VAT credit-refund system in the post-COVID era.

Pengaruh Insentif Pajak, Literasi Keuangan Terhadap Keberlangsungan Usaha Pelaku UMKM di Parungpanjang

The rapid growth of MSME in Parungpanjang region is not accompanied by awareness of paying taxes and having an understanding of financial literacy, it will be an effect on their business development. The purpose of this study is determining the effect of Tax Incentives, Financial Literacy on Business Sustainability of MSME in Parungpanjang. This study uses all MSME who were registered as taxpayers, sampling method using saturated contained in Non-Probability Sampling. This saturated sampling technique chosen because the number of MSME actors registered as taxpayers in Parungpanjang limited, therefore sample study 64 of MSME. Method analysis is processed using linear regression. The results of the simultaneous test of tax incentives and financial literacy have a significant effect on business continuity. Tax incentives has an effect business continuity. Financial literacy also has an effect on business continuity, this research proves that the level of education plays an important role because it increases financial literacy and understanding of finances in running a business. Apart from that, tax payments by MSME can encourage business continuity with additional capital provided by assistance from the government.

Pengaruh Insentif Pajak, Literasi Keuangan Terhadap Keberlangsungan Usaha Pelaku UMKM di Parungpanjang

The purpose of this study is determining the effect of Tax Incentives, Financial Literacy on Business Sustainability of MSME in Parungpanjang. This study uses all MSME who were registered as taxpayers, sampling method using saturated contained in Non-Probability Sampling. This saturated sampling technique chosen because the number of MSME actors registered as taxpayers in Parungpanjang limited, therefore sample study 64 of MSME. Method analysis is processed using linear regression. The results of the simultaneous test of tax incentives and financial literacy have a significant effect on business continuity. Tax incentives has an effect business continuity. Financial literacy also has an effect on business continuity

Effect of Turnover Tax on Small and Medium Enterprises’ (SMEs) Growth in the Clothing Retail Industry: A Case Study of Lusaka

Taxation plays an important role in the development of every economy as well as the growth of Small and Medium Enterprises (SMEs). The purpose of the study was to evaluate the effect of turnover tax on the growth of small and medium enterprises in Lusaka and the specific objectives were; to establish the significant effect of tax incentives on SME growth in the Zambian retail sector; to find out whether the Zambian tax system espouses the basic principles of “efficiency” and “equity” in the retail clothing industry; and to assess the effect of tax policies on SMEs business profitability in the retail clothing industry.The approach adopted was mixed method. This study was based on a survey of 72 selected clothing retail stores out of the available 4433 retail businesses in Lusaka.The sampling technique applied in this research wasjudgmental sampling. The survey was administered using 72 questionnaires which had a 100% return rate. Data was analyzed through descriptive statistics, correlation and regression analysis and findings were presented in terms of frequencies and percentage analysis.The results demonstrated that tax incentives stimulate the growth of the business. It was also ascertainedthat ‘equity and fairness’ does not seriously affect the growth sort after by SMEs in the clothing retail industry.Additionally, this studyestablished that turnover tax significantly affects the profitability of SMEs in the clothing retail industry negatively. The study recommends that government should implement innovative incentives and enhancing policies that could help businesses deal and cope with uncertainties and different macroeconomic situations. It was also suggested that policy makers shouldsimplify the taxadministration systems to make it easier for taxpayers to pay taxes willingly and easily. Furthermore, the government through the relevant line agencies should provide an enabling environment and social services that support business profitability. This paper, therefore, is a strong line of policy advocacy on the imperative need for government through the Ministry of Finance and National Planning along with its line agencies to entrench tax policy incentives (not only in respect to the subject matter subsector of this study)which do not only incentivize the SMEs ecosystem but equally give growth, sustainability and profitability of these entities for the overall socio-economic development of the nation. This is the surest way of guaranteeing job creation, poverty and inequality reductions amongst the masses of Zambia, who are lamentably wallowing in the paradox of abject poverty in the land of plenty.

The Impact of Taxation on High-tech Enterprises in Environmental Protection

With the rapid development of technology worldwide, competition in innovation capabilities among various industries is becoming increasingly fierce. Taxation, as a bridge connecting corporate behavior and government attitudes, plays an important role in assisting the development of high-tech enterprises and promoting technological progress in the industry. Therefore, exploring the most suitable tax preferential policies is a particularly crucial measure. In existing research, we can conclude that preferential taxation can promote research and development investment, improve innovation capabilities, and promote technological progress in high-tech enterprises. This paper mainly studies the effect of tax incentives on high-tech enterprises in environmental protection. While reaching similar conclusions, it is believed that tax incentives in this industry can promote technological innovation while protecting the environment, which is different from the external effects of other industries. It also points out the possible problems in implementing tax incentives for the environmental protection of high-tech enterprises from both the enterprise and government levels and proposes corresponding solutions.

Tax Incentives for the Space Economy and the Potential Impact of Pillar Two

The space industry is one of the world’s most promising and rapidly growing sectors, offering numerous opportunities for economic development and scientific advancement. As the industry matures, policymakers might want to connect its potential to societal benefits by promoting its development or redistributing the related wealth. Against this background, fiscal policies in the form of taxes and tax incentives are critical tools at the policymakers’ disposal. The recent developments in the international tax framework could ‘dilute’ the attractiveness and effectiveness of tax incentives. This is due to the potential application of a top-up tax under the Global Anti- Base Erosion Model Rules and implementing domestic legislations. This article aims to clarify the role that the tax system and, more specifically, tax incentives can play in the space economy, and highlight the importance of assessing the potential impact of Pillar Two on tax incentives from which space companies benefit the most. Space economy, Tax incentives, International taxation, Pillar Two, R&D, BEPS, Space commerce, Space taxation

The impact of tax incentives on GDP in Turkey

This article investigates the effectiveness of tax incentives in promoting sustained economic growth in Turkey – a topic marked by ongoing debate and uncertainty. With tax incentives widely employed to stimulate economic activity and attract investments, there is a critical need to assess their impact on the Turkish economy. Amidst challenges faced by the Turkish economy, the research unfolds dual objectives – advocating for tax incentives as economic stimulants while acknowledging concerns about potential reductions in government revenue. The study aims to scrutinize current tax incentive policies, evaluating their success in achieving intended objectives while balancing economic growth with government revenue sustainability. Through a rigorous empirical analysis, the research endeavors to contribute novel insights to the existing knowledge base, shedding light on the intricate relationship between tax incentives and economic growth. The research employs rigorous empirical analysis as its primary methodology. By scrutinizing the intricate relationship between tax incentives and GDP as the main indicator of economic growth, the study seeks to unravel patterns, implications, and potential trade-offs associated with these fiscal policies. The significance of the study extends to the broader discussion on macroeconomic stability, offering valuable insights for evidence-based policymaking on a global scale. As Turkey's strategic position in global trade and economic integration is paramount, understanding the impact of tax incentives becomes pivotal. The study's outcomes may guide not only Turkish policymakers but also those engaged in regional economic partnerships, promoting collective growth and development.

The Role of Tax Incentives as A Fiscal Stimulus to The Tax Base and Income Tax Revenue Realization

The government's tax incentives can act as a fiscal stimulus to overcome and accelerate national economic recovery by allocating a tax-spending budget. However, it can lead to the impact of losing the tax base and decreasing the income from tax revenues. This study aims to analyze the effect of tax incentives on the tax base and the realization of income tax revenue. The sample comprised 142 taxpayers who applied for tax incentives due to the COVID-19 outbreak at Kantor Pelayanan Pajak (KPP) Pratama Pangkalan Kerinci, Riau, Indonesia, in 2020 and 2021. The data were analyzed using path analysis techniques. The analysis concludes that the tax base can mediate the tax incentive with the realization of income tax revenue, where tax incentives have a direct negative and significant relationship to the realization of income tax revenue through the tax base. If the government increases the value of the tax incentives, it will directly result in a decrease in the realization of income tax revenue due to taxes paid on the tax base. The research findings implicate that providing tax incentives can increase the tax base in several business sectors, such as health services and plantations. Tax incentives can also increase the aggregate utility of the economy, marked by a large consumption of goods or services. Previous researchers have never conducted this research and provided references regarding tax incentive policies and their impact on tax bases and the realization of tax revenues.

Significance of the Monitoring and Evaluation System in Improving the Efficiency of Tax Incentives

The article is devoted to the issues of improving the monitoring and evaluation system to raise the effectiveness of tax incentives. In reliance upon the research results, the author has formulated relevant conclusions and proposals.

An evolutionary analysis on the effect of tax incentives on R & D diffusion of wind power industry in complex network

The innovation performance of Chinese wind power enterprises has not been effectively improved, which may be caused by the behavior of enterprises using the information asymmetry between government and enterprises to camouflage R & D and obtain policies incentives. Therefore, this paper attempts to construct an evolutionary game model of tax incentives in complex network, introduces technology spillover and reputation cost, and discusses the diffusion of R & D in Chinese wind power industry. The results show that: (1) Reducing technology spillover not only contributes to the R & D diffusion, but also reduces the peak in the proportion of enterprises with camouflaging R & D. (2) Increasing reputation cost of violations can accelerate enterprises to reach the equilibrium and reduce the time that the proportion of the behavior with camouflaging R & D decreases. (3) The increase in incentives of lower tax rate for high-tech enterprises will create “lowland effect” for high-tech enterprises. And the increase in incentives of extra deduction for R & D expenses will increase the R & D diffusion of non-high-tech enterprises, while also suppressing the peak of the proportion in non-high-tech enterprises with camouflaging R & D.

Pengaruh Insentif Pajak dan Penilaian Ekuitas Terhadap Konservatisme Akuntansi

The purpose of this study was to determine the effect of tax incentives and equity valuations on accounting conservatism. The period used in this research is 5 (five) years, starting from 2014-2018. This research is a quantitative research. The sample in this study were 18 manufacturing companies. The sampling technique used was purposive sampling technique. The analysis technique used is panel data regression analysis using Eviews 9 software. The results of variable testing (X1) show tax incentives with t-statistic value (0.459250) <t table (1.98793) and Prob value 0.6733> 0, 05, it can be concluded that the tax incentive variable in this study has no influence on accounting conservatism. The results of variable testing (X3) show equity valuation with t-statistic value (0.375505) <t table (1.98793) and Prob value 0.7082> 0.05, it can be concluded that the equity valuation variable, in this study has no effect. against accounting conservatism. The test results collectively show the F-statistic value (8.566559)> F Table (2.71) and the Prob value. (F-statistic) 0.000049 <0.05, it can be concluded that H4 is accepted, which means that the independent variables in this study consisting of tax incentives and equity valuations together have an influence on accounting conservatism.

PENGARUH INSENTIF PAJAK, TINGKAT PENDAPATAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE

The Covid-19 pandemic has led E-commerce business models become one of the many best selling strategies that has widely adopted by MSMEs. The number of MSME actors that adopted E-commerce business models has increased every year, in contrast their taxpayers’s compliance levels is still low. This study aims to obtain empirical evidence on the effect of tax incentives, income levels and tax socialization on E-commerce MSME taxpayer compliance during the Covid-19 pandemic. This study used purposive sampling method, with a total sample of 97 MSMEs taxpayers who use E-commerce selling strategy and actively registered at KPP Pratama Denpasar Barat. The research method used in this study is multiple linear regression. The results found that tax incentives, income levels, and tax socialization had a significant positive effect on taxpayer compliance among MSMEs in E-commerce business. The theoretical implications of this research are able to support attribution theory and theory of planned behavior, and the practical implications can be taken into consideration in making policies to maximize taxpayer compliance.

ANALISIS PENGARUH INSENTIF PAJAK, TINGKAT PENDAPATAN, DAN DIGITALISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI ERA PANDEMI COVID-19

This study aims to analyze the effects of tax incentives, income levels, and digitalization on MSME taxpayers’ compliance in the era of the COVID-19 pandemic in the East Jakarta area. This study used a quantitative method using a Likert measuring device and the data were primary data obtained from questionnaires filled out by MSME actors in the East Jakarta area which has in total population of 240.512 MSMEs, with sampling techniques using the purposive sample method. The determination of the number of samples is determined using the Slovin formula and gets the results of 100 respondents. The data analysis technique in this study was multiple regression using the SPSS version 26 application. The results of this study indicate that: Tax Incentives, Income Levels, and Digitalization have a significant and positive impact on Taxpayer Compliance

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

The global proliferation of the Covid-19 pandemic has adversely impacted public health, society, and the economy. To face the pandemic, managers are frequently required to make highly complicated decisions about financial reports. Earnings management occurs when managers modify financial statements for the advantage of stakeholders by evaluating opportunities in certain business activities. This paper investigates the impact of audit opinion and tax incentives on earnings management and leverage as a moderating variable among consumer goods manufacturing companies. A purposive sampling technique was performed to select 15 manufacturers in the consumer goods industry subsector listed on the Indonesia Stock Exchange between 2019 and 2021, which matched the research criteria. This study's findings indicate that audit opinion and tax incentives influence earnings management among consumer goods companies in the COVID-19 pandemic era. Moreover, leverage was a moderating variable for audit opinion and earnings management, but it did not moderate the effect of tax incentives on earnings management.

Individual investors’ dividend tax reform and investment efficiency

This paper examines the effect of individual investors' dividend tax on corporate investment efficiency. Investment efficiency is closely related to increases in firm value and investor wealth, but the effect of tax incentive on investment efficiency is relatively unknown. By introducing plausibly exogenous dividend tax reform (DTR) for individual investors in China, we find that reducing dividend tax for individual investors significantly improves corporate investment efficiency. From the perspective of individual investor supervision, we find that the effect is particularly pronounced for firms with severe agency problems and inadequate supervision. Furthermore, evidence from firm innovation shows that DTR increases the attention on the firm's long-term development. Finally, we find that DTR reduces the level of investment but promotes the financialization of firms, implying that DTR primarily encourages firms to increase investment in high-return projects. Overall, our findings suggest that taxation can be used as an incentive to encourage individual shareholders to take on a supervisory role and thus improve the efficiency of resource allocation.

THE EFFECT OF TAX INCENTIVE AND TAX SERVICES DIGITALIZATION ON TAXPAYER COMPLIANCE DURING THE COVID-19 PANDEMIC WITH THE MODERATING ROLE OF SOCIALIZATION

This study aims to explore the effect of tax incentive and tax services digitalization on taxpayer compliance during the COVID-19 pandemic with the moderating role of socialization. This study employs quantitative method with primary data obtained from questionnaires. The population of this study is individual taxpayers registered at the Tax Office of Indramayu, and with random sampling, we obtained 100 respondents as our samples. We analyzed the data using the Moderated Regression Analysis. The results of this study indicate that tax incentive does not have a significant positive effect on taxpayer compliance, while the tax services digitization has a positive and significant effect on taxpayer compliance. Furthermore, socialization has an insignificant negative effect in moderating the relationship between tax incentive on taxpayer compliance and socialization has no positive effect in moderating the relationship between tax services digitization and individual taxpayer compliance.
 Keywords: Individual Taxpayer Compliance, Tax Incentive, Tax Services Digitalization and Socialization.

Gender Analysis on the Effect of Tax Incentives, Tax Knowledge, and the Application of the E-Filing System on Tax Compliance (Survey of MSMEs in Bekasi City)

The purpose of this research is to examine and analyze the differences and influence of tax incentives, tax knowledge, and the implementation of e-filing system on tax compliance from the point of view of male and female gender as an update from previous research. The population of this study is taxpayers who are MSME players in Bekasi city. The data collection method was carried out by distributing questionnaires to MSME taxpayers. The sample in this study used a simple random sampling method. The data processing technique uses Structural Equation Modeling (SEM) using SmartPLS 3.0. The results showed that 1) there is no difference in the effect of tax incentives on tax compliance from the point of view of male and female gender, this is because taxpayers who are male or female MSME players during the covid-19 pandemic have not received the benefits of tax incentives directly and have not fully participated in education related to information about tax incentives. 2) there are differences in the effect of tax knowledge on tax compliance, where male gender has a positive and significant effect while female gender has no effect. Male have more responsibility than female in working or running a business, especially during the covid-19 pandemic. MSME taxpayers with male gender in Bekasi city already have sufficient knowledge of tax law and administration in carrying out tax reporting.