Effective Tax Research Articles

Kontribusi dan Efektivitas Pajak Daerah Di Kabupaten Sumba Timur

This research was conducted in East Sumba Regency which is one of the regencies of East Nusa Tenggara Province. This research aimed to see the contribution and effectiveness of regional taxes in increasing local income of regency (PAD). The data analysis method used was secondary data with descriptive quantitative data analysis methods, since 2014 to 2022. Regional taxes in East Sumba Regency experienced fluctuations from 2014 - 2022, and the fluctuations were only between the criteria of less and moderate in contributing of increasing regional income. Even though it was still in the moderate criteria, local taxes were still quite effective in increasing income. The results obtained that the effectiveness of local taxes had fluctuated, where since 2014 - 2016 it was classified as very effective. However, in 2017 - 2021 it continued to fluctuate until in 2022 where it decreased to be quite effective. This became feedbacks for the region to increase regional income

The Effect of Tax Planning on Company Value in Manufacturing Companies in the Food and Beverage Sector Listed on the IDX

This study aims to determine the influence of Tax Planning on Company Value. Tax Planning is used as an independent variable and Company Value as a dependent variable. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange in 2018-2012. The sample consists of 6 companies with a period of 5 years. namely: Wilmar Cahaya Indonesia Tbk, Nippon Indosari Corporindo Tbk, Sekar Bumi Tbk, Sekar Laut Tbk, Siantar Top Tbk, and Ultrajaya Milk Industry and Trading Company, Tbk. The sample selection method is purposive sampling. The type of data used is quantitative data and data sources using secondary data. The analysis method used to test the hypothesis is to use simple linear regression analysis. The results show that tax planning does not have a significant effect on the Company's Value.

The Effects of Carbon Tax, Fairness, and Government Trust on Public Views of Carbon Tax

The Effects of Carbon Tax, Fairness, and Government Trust on Public Views of Carbon Tax

Role of natural resources, renewable energy sources, eco-innovation and carbon taxes in carbon neutrality: Evidence from G7 economies

Global warming has created problems for human life, and it has been increasing for a few years. All the developing and developed countries are establishing policies to attain zero carbon status. This study extends the ongoing debate on carbon emissions. It examines the effect of natural resources and RE (Biofuel and other renewable sources) on greenhouse gas (CO2 emission and PM2.5) emissions while using data over 22 years (1999–2021) from G7 countries. In addition, this study has investigated the effect of carbon taxes, financial development, and environmental policies on carbon neutrality. The cross-sectional-ARDL, the Common correlated effect means group (CCEMG), and the Augmented mean group (AMG) cutting-edge model have been employed. Quantile regression has been employed for robustness. The study results demonstrate that biofuel and other renewable energy (RE) sources, carbon taxes, environmental policy, and eco-innovation decrease greenhouse gas emissions (CO2 emissions). Meanwhile, financial development, and natural resource dependence positively impact carbon neutrality. The robustness result also verifies the findings from CS-ARDL, AMG, and CCEMG methods. The empirical findings are used to infer policy implications for G7 economies.

The Effect of Groundwater Tax and Advertising Tax on Regional Original Income (PAD) in Medan City

This study aims to determine the Effect of Groundwater Tax and Advertising Tax on Regional Original Income (PAD) in Medan City. The research methodology used is a quantitative descriptive method. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of secondary data. The population and sample in this study were Medan City's Regional Original Income every month for 5 (five) years from 2016 - 2020 which was obtained from the Medan City Regional Financial and Asset Management Agency for 60 months. The analytical method used is multiple linear regression. The results of the research analysis show that groundwater tax has a significant effect on Regional Original Income (PAD) in Medan City. The results of the research analysis show that Advertising Tax has a significant effect on Regional Original Income (PAD) in Medan City. The results of the research analysis show that Groundwater Tax and Advertisement Tax have a significant effect on Regional Original Income (PAD) in Medan City. the coefficient of determination (R Square) is 0.227 or 22.7%, which means that the Regional Original Income (PAD) variable can be explained by the Ground Water Tax and Advertising Tax variables of 22.7% and the remaining 77.8% is explained by other variables such as hotel taxes

The Quality of Institutions and Tax Effectiveness on Nigerian Economy

The Quality of Institutions and Tax Effectiveness on Nigerian Economy

Measuring Local Government Financial Performance With Financial Ratios

This research aims to analyze the financial performance of local government in the Toba Regency. The data source uses secondary data in the form of Toba Regency government financial reports for 2020-2022. Data were analyzed using a quantitative descriptive approach. The financial performance of the Toba Regency government is measured using eight financial ratios. The results of the research show that the financial performance of the Toba Regency government in terms of regional financial independence, regional financial dependence, and the degree of fiscal decentralization obtained meagre results. The level of effectiveness of local original revenue (LOR) and the effectiveness of local taxes obtained very effective results. The level of LOR efficiency and regional tax efficiency obtained very efficient results. The degree of contribution of regionally owned enterprises (ROEP) resulted in low contribution results. Overall, the Toba Regency needs to improve at implementing and managing finances. This research can be a reference for the Toba Regency government in improving financial performance through eight financial ratios so that budget use is effective and efficient.

The Effect of Hotel Tax Contribution and Hotel Tax Effectiveness on Regional Original Income in Medan City

This study aims to determine the significant effect of Hotel Tax Contribution and Hotel Tax Effectiveness on Regional Original Income in Medan City. From analysis, results of regression analysis are obtained which give the equation Regional Original Income = 23.160 - 0.730 Hotel Tax Contribution + 0.824 Hotel Tax Effectiveness + e. Results of the research analysis show that the Hotel Tax Contribution does not have a significant effect on Regional Original Income partially, namely tcount < ttable, namely -10,621 < 2.00172 and a significance value of 0.000 <0.05. Results of the research analysis show Hotel Tax Effectiveness has significant effect on Regional Original Income partially, namely tcount > ttable, namely 9.744 > 2.00172 and a significance value of 0.000 <0.05. Simultaneous Regional Original Income is Fcount > Ftable, namely 58.020 > 3.16 and the significance value is 0.000 <0.05. Results of this study are supported by the value of R Square = 0.671 or 67.1% which means that 67.1% of the Regional Original Income variable can be explained by the Hotel Tax Contribution and Hotel Tax Effectiveness variables, while the remaining 32.9% is explained by the influence of other factors or variables outside the model such as Tax Efficiency.

Analysis Of The Impact Of Carbon Tax And Green Property Tax On Jakarta's Local Revenue

Environmental issues are serious global challenges that must be addressed immediately. These issues require swift and appropriate action, including policies to support the transition to a greener economy. Carbon tax and green property tax are two fiscal instruments that the government can use to encourage environmentally friendly behavior and investment. This study aims to determine the effect of carbon tax and green property tax implementation on DKI Jakarta's regional income in an effort to implement the Green Economy in DKI Jakarta. The method used is descriptive qualitative with data collection techniques through literature studies. Data is sourced from the internet, including BPS, DKI Jakarta government website, and journals. The results showed that DKI Jakarta's regional income from carbon emission tax in 2023 reached Rp 837,210,000 with total gas emissions of 27,970 kiloton. The realization of green buildings in DKI Jakarta in 2023 exceeded the target, reaching 3.99 percent of the target of 2.5 percent, exceeding the target by 1.49 percent. Green property tax in the form of PBB deductions for green buildings is projected not to increase local revenue, but to reduce local revenue from taxes. However, this decrease in revenue is not significant, as the increase in green buildings will attract investors with a potential US$30 billion green investment by 2030. This can be realized if buildings and companies in DKI Jakarta are green building certified. Reduced local revenue will be worth it if accompanied by reduced emissions from increased green buildings.

Assessing the role of tax‐benefit policies during the COVID‐19 pandemic: Evidence from the Andean region

AbstractThis paper aims to assess the role of tax‐benefit policies in mitigating the effects of COVID‐19 on the distribution of household disposable income in Colombia, Ecuador, and Peru. We exploit data from phone surveys collected during the pandemic combined with tax‐benefit microsimulation techniques to nowcast the distribution of household disposable income. Our results show a sharp drop in household disposable income and a dramatic increase in poverty and inequality during the second quarter of 2020. By the end of 2020, the economy recovers but poverty and inequality remain above the pre‐pandemic levels. COVID‐related policies cushion the effect of the crisis at the bottom of the distribution, and their effect on poverty and inequality largely depends on the generosity of the benefits implemented. By contrast, automatic stabilizers mitigate the impact of the income shock at the top of the distribution due to the effect of social insurance contributions and personal income tax, whereas social assistance programs in place before the pandemic fail to act as automatic stabilizers due to their design as proxy means‐tested benefits. We validate our nowcasting estimates with actual survey data from the end of 2020 and show that our results match closely poverty and inequality indicators in all three countries.

An Assessment of the Effectiveness and Scale of Tax Expenditures to Support Investments and Priority Sectors in G20 Countries

An Assessment of the Effectiveness and Scale of Tax Expenditures to Support Investments and Priority Sectors in G20 Countries

Slovakia: Private foundations and trust-like institutes in Slovakia

Abstract Slovak private law significantly lags behind modern European trends. Family foundations and trusts or trust-like institutions are unknown to Slovak law. None of the recently proposed reforms has yet remedied this inappropriate state. The intergenerational transfer of family property remains very complicated. The use of foreign trust structures is also restricted by Slovak private international law and negative tax consequences. This article provides an overview of the development of Slovak legislation, its current state, efforts to change the regulation of foundations, and the practical ways of evading Slovak law by using foreign legal structures—private foundations and trusts.

Mineral resource management for a sustainable future: Unraveling the role of energy tax in driving green technologies and environmental quality

Effective mineral resource management balances economic growth with environmental sustainability and ensures long-term resource availability. The effectiveness of energy taxes in achieving carbon reduction has been a subject of considerable debate in sustainable development. Environmental taxation (ERT) is expected to promote decreasing carbon emissions by incentivizing the development of green technical advancements, which are crucial for achieving environmental sustainability. This research expands the current discourse on sustainable theory, specifically examining the influence of green energy, energy taxes, and socioeconomic factors on Chile's greenhouse gas (GHG) emissions. This analysis is based on quarterly data from 1994 to 2021. The nonlinearity test findings were supported using nonlinear approaches, such as quantile-on-quantile regression (QQR), nonparametric quantile causality analysis, and time-varying nonparametric causality evaluation. The QQR study findings indicate that the combination of green technology, green energy, energy taxes, and socioeconomic factors leads to decreased greenhouse gas (GHG) emissions in Chile, as shown across most quantiles. Furthermore, the dynamic nonparametric causality analysis results revealed substantial causative connections between green technology, green energy, energy taxes, and socioeconomic situations at different time intervals and levels of measurement. These findings serve as the basis for initiating policies.

Heterogeneous effects of carbon tax, subsidy and foreign carbon emissions on low- and high-carbon firms

Climate change engendered by carbon emissions has become a major threat to human life and the world economy. Many of early studies corroborate that carbon tax and subsidy are effective policy tools to alleviate climate change. Most of them, however, use closed-economy models with a single firm to analyze the effects of these two policies. This paper explores the effects of carbon tax, subsidy and foreign carbon emissions on economic activities in an open macroeconomic model that features low- and high-carbon firms. The main findings suggest that carbon tax, subsidy and foreign carbon emissions all deliver heterogeneous outcomes by largely affecting high-carbon firms. The shortage of national income due to weak economic activities leads the economy to issue more international bonds. The takeaway from all the analyses is that government should introduce various carbon taxes that are geared towards target firms with different carbon emissions and adopt optimal means to manage national debt.

On the impacts of higher tobacco taxes in Argentina: a computable general equilibrium approach

ObjectivesWe analyse the employment effects of increasing tobacco taxation in Argentina by building a computable general equilibrium (CGE) model.MethodsIn line with recent changes in tobacco taxation in the country, the...

The employment effects of corporate income tax and the bargaining power of labor unions

This study analyzes how the relationship between corporate income tax and employment varies according to the bargaining power of labor unions. To this end, we use a dynamic general equilibrium model to examine corporate income tax and the bargaining power of labor unions based on a span-of-control model. Previous studies on the relationship between corporate income tax and employment are inconclusive and do not examine the role of the bargaining power of labor unions in this relationship. Calibrated results obtained using data from Korea show that a reduction in only the corporate income tax rate slightly decreases total employment, but a reduction in the corporate income tax rate accompanied by a decline in the bargaining power of labor unions significantly increases total employment.

Domestic Competition, Trade Openness and Entrepreneurial Culture: Canonical Correlation Analysis

Abstract The paper analyses canonical correlations between domestic competition, trade openness and entrepreneurial culture. The research covered 141 countries ranked by World Competitiveness Index in 2019. Canonical correlation analysis is applied to find relationship between two canonical variables. The first canonical variable includes sub-indexes from Domestic competition and Trade openness pillars. The second variable contains sub-indexes from Entrepreneurial culture pillar. The results of the analysis showed there is a strong, positive, statistically significant canonical correlation between these canonical variables with a Pearson coefficient of 0.86. The linear regression analysis is also applied. The regression analysis shows that the variable Distortive effects of taxes and subsidies on competition is the most important for all dependent variables. The extent of market dominance, Competition in services and Border clearance efficiency are important, but not as much as taxes and subsidies. It confirms that regulation of domestic competition and trade openness are supreme for entrepreneurial culture.

Analysis of the Effectiveness of Tax Incentives on Energy Sector Investments

Analysis of the Effectiveness of Tax Incentives on Energy Sector Investments

ANALISIS PAJAK RESTORAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KOTA PADANG PANJANG

This research aims to analyze the effectiveness of restaurant taxes and the contribution of restaurant taxes to increasing local revenue in the city of Padang Panjang. In this research using quantitative and qualitative analysismethods. The results of the research conducted suggest that the effectiveness of restaurant tax collection for 2017-2021 is quite effective, with an average effectiveness rate of 89.05%. The highest percentage of effectiveness wasin 2021 at 98.13% and the lowest in 2018 was 81.21%. Meanwhile, the contribution of restaurant tax in 2017-2021was very less, with an average contribution of 1.30%, the highest contribution in 2018 is 1.53% and the lowest in2020 was 1.18%.

PENGARUH PAJAK PENGHASILAN, CASH HOLDING DAN RISIKO KEUANGAN TERHADAP INCOME SMOOTHING

This study tries to analyze the effect of income tax, cash holding and financial risk on income smoothing. This study uses secondary data. This type of research is a quantitative approach research with a descriptive analysis method. Samples were taken using a purposive sampling technique. The sample consists of 66 data from 11 companies in the property and real estate sector listed on the Indonesia Stock Exchange in 2017-2022. The data analysis technique used in descriptive statistical technique and panel data regression using Eviews 12. Based on the results of this study, it shows that Income tax, cash holding and financial risk have a simultaneous effect on income smoothing. Partially, cash holding has an effect on income smoothing, while income tax and financial risk have no effect on income smoothing.