Effective Tax Administration Research Articles

Enhancing Tax Compliance in the Energy Sector: PLS-SEM Analysis of Tax Administration Strategies

The energy sector often constitutes a significant portion of a country's gross domestic product (GDP). It includes industries related to oil, gas, electricity, and renewable energy sources. The size of this sector means that it has a substantial economic impact, contributing to overall economic growth and, in turn, increasing tax revenue. In the context of revenue generation challenges faced by tax authorities, this research explores the pivotal role of tax administration strategies in enhancing tax compliance within the energy sector. Employing a quantitative research methodology with a survey design, this study utilizes structured questionnaires distributed to randomly selected individual taxpayers involved in the energy sector in Indonesia, collecting 178 samples. The research leverages Partial Least Squares Structural Equation Modeling (PLS-SEM) to rigorously test its hypotheses. The findings underscore the critical importance of effective tax administration for augmenting tax compliance within the energy sector and, consequently, increasing tax revenues. The findings empirically prove that tax education, the imposition of law enforcement, and administrative efficiency emerge as key drivers, significantly and positively influencing tax compliance in the energy sector. The findings emphasize the importance of educating individuals and businesses within the energy sector about their tax obligations. Energy companies and workers should be well-informed about tax laws and regulations to encourage voluntary compliance.

Corporate Taxes and Financial Performance of Quoted Manufacturing Companies in Nigeria

The study empirically investigated the effect of corporate taxes on financial performance of quoted manufacturing companies in Nigeria. The population of the study consists of sixty quoted manufacturing companies in Nigeria. The study adopts purposive sampling techniques to select thirty quoted manufacturing companies as a sample size. Secondary data was obtained from audited annual financial reports of quoted manufacturing companies in Nigeria from 2006-2020. Hypotheses formulated were tested using panel least squares regression through pooled effect, fixed effect, and random effect, determined by the Hausman test, fixed effect regression was preferred for results interpretation with the aid of Eviews 10 econometric statistical software. Findings show that companies’ income tax, capital gains tax, and tertiary education tax had insignificant effects on return on equity of quoted manufacturing companies in Nigeria. Companies’ income tax and tertiary education tax had insignificant effect on return on capital employed of quoted manufacturing companies in Nigeria. Companies income tax and tertiary education tax had insignificant effect on net profit margin of quoted manufacturing companies in Nigeria. Capital gains tax had significant effect on return on capital employed and net profit margin of quoted manufacturing companies in Nigeria. The study concludes that corporate taxes have insignificant effect on financial performance of quoted manufacturing companies in Nigeria. The study recommends, among others, that the government should introduce new tax incentives, tax exemptions, tax allowances, tax relief, tax rebates, and tax shelters for corporate taxes. Capital gains tax should be scrapped to enable companies to plough back profit on sale of assets into their business operations. The government should create a corporate tax management database through modern information technology to ensure effective and efficient corporate tax administration.

Digitalization and Effective Tax Administration in Nigeria

The fourth industrial revolution of the developing nations seem to be anchored on digitalization of processes, hence the need to ensure effective methods of collecting government revenue to ensure maximum provision of goods and services for the citizenry. This study examined the imperativeness of digitalization in tax administration in Nigeria. The study employed quantitative research method and ex-post facto research design. The study covered a period from 2010 to 2021 which sums up to twelve years. Data on the independent variable, being digitalization (proxy by ICT) was sourced from secondary materials and was analysed with linear regression linking it to the dependent variable (proxy by tax revenue and tax evasion). The result of the analysis reveals the adjusted R square as -0.028 and a computed p-value of 0.406 which indicates that ICT has no significant low adverse effect on tax revenue in Nigeria. It also reveals the adjusted R square of 0.38 and the computed pvalue of 0.061 in respect of the second hypothesis which indicates that ICT has no significant low positive effect on the level of tax evasion in Nigeria. It is therefore concluded that digital economy does not have a significant effect on tax administration in Nigeria. It is recommended from the study that laws and processes be set in place to ensure that the tax authorities across all levels in the state are not left behind in the transition to the digital economy.

Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach

Increasing tax revenue required to support basic state functions is a crucial challenge for relevant tax authorities, especially in developing countries where economic developments are inadequate. This challenge is amplified by peculiar issues such as poor tax orientation and informal sector dominance, among others, which the tax administration continuously seeks to resolve. This paper examines the effect of tax administration (represented by tax education, tax support service, tax penalty, and tax administrative efficiency) on personal income tax compliance in Nigeria. Using a survey design, data were obtained through a structured questionnaire administered to randomly selected individual taxpayers from three States of Nigeria, resulting in a usable data set of 365 responses. Partial Least Square Structural Equation Modelling (PLS-SEM) was applied to test the study's hypotheses. The statistical results show that tax education, tax penalty, and tax administrative efficiency significantly and positively influence personal income tax compliance, while tax support services have a negative and insignificant influence on personal income tax compliance. Tax administration effectiveness is crucial in enhancing personal income tax compliance and increasing tax revenue. Given the need to optimise tax compliance and revenue, tax administration needs to constantly evolve systems (policies, strategies, and principles) using effective and efficient education models, enforcement models, and bureaucratic models.

Tax policy in the context strengthening the national security of Ukraine

In the article, the authors substantiated the need to reform and improve the efficiency of tax policy to ensure national financial and economic security. It has been determined that the main problems of tax policy, taking into account the introduction of martial law, hinder the development of entrepreneurial activity, lead to a decrease in production, a decrease in investment in the national economy, a reduction in incomes of the population, an increase in defense spending and state debt due to dependence on foreign aid and loans, which in general, it can lead to a decrease in the country's defense capability and security, in particular, its financial sovereignty. The importance of adopting the law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on the implementation of the international standard for automatic exchange of information on financial accounts", part of the implementation of the BEPS plan (measures to counteract the erosion of the taxable base and the removal of profits from taxation), developed by organization of the OECD and aimed at ensuring that the competent authorities have access to this information in order to effectively identify undeclared income of tax residents outside the countries and control the correctness of declaring income and paying taxes, which in turn will contribute to the proper fulfillment by our state of international obligations on the exchange of information. for tax purposes provided for by the current double taxation conventions, the Convention on Mutual Administrative Assistance in Tax Matters, the CRS Multilateral Agreement and the implementation of the best international policies and practices in this area. The authors of the article also consider the importance of international cooperation to improve the efficiency of tax policy, in particular, in the area of concluding tax agreements and openness of tax registries. Gaining access to tax registries contributes to the fight against the shadow economy and crime, as it will allow you to control financial transactions and identify undeclared income. In particular, the conclusion of tax agreements between countries can reduce double taxation and stimulate the investment climate.
 It is revealed that undeclared economic activity, which is one of the forms of the shadow economy, and the lack of effective control over compliance with tax laws, leads to an increase in tax losses, which in turn affects the financial stability of the state. The importance of developing and implementing an effective tax administration system in the context of the National Revenue Strategy (which is one of the “structural beacons” declared in the Memorandum on Economic and Financial Policy with the IMF, which will avoid tax evasion, reduce the risks of financial instability and ensure stable growth in revenues) is noted. to the state budget It is noted that the successful implementation of the tax policy reform requires responsibility on the part of state bodies, society and business for the process of forming a tax culture, which will help raise the level of consciousness of citizens about the need to pay taxes and their importance for the development of the state.

The Role of the Tax System in the Country’s Economy

Key words: principle, function, tax legislation, efficient, competitive, tax revenues, collection The role of taxes, the tax system and tax policy in the economic development of the country cannot be overestimated. They affect economic growth, development sustainability, structural shifts in the economy, and ultimately, the quality of life and the level of population’s well-being. Important tasks of any state are: establishing an optimal structure of taxation, achieving high efficiency of all tax functions. One of the guarantees for ensuring the economic development of the country is its economic security, which is due to the activities of the public administration system. From this point of view, it is important to constantly improve the tax system, which is an important tool for influencing the economy. One of the main factors hindering the development of the country’s economy is the imperfection of the tax system and the instability of tax legislation. Thus, the effective functioning of the economic system of the state depends on how correctly and elastically the tax system is formed. To characterize the tax system and evaluate its role in stimulating the economy, it essentially needs to be competitive and neutral. It is a competitive and neutral tax system that can create favorable conditions for the development of the economy as a whole, increase production efficiency, and contribute to an increase in the quality of living standards. At the same time, the presence of a competitive and neutral tax system is a necessary but not sufficient condition for realizing the full potential of collecting tax revenues to the budgets of various levels, which is facilitated by the presence of an effective tax administration.

Exchange and provision of information in the field of tax administration and prevention of tax evasion

The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration. Subsequently, other tasks have been added to this objective, including prevention of tax evasion, tax avoidance and related tax crime detection and investigation. The provision and exchange of information between the tax administration authorities and other legal entities, especially the national supervisory authority or national central bank, is subject to a strict regulatory regime, based on an explicit legal mandate to utilise the information. The reason is that the subject of the provision and exchange is often information that has a special secrecy protected by the law, such as banking secrecy, professional secrecy or protected information regarding securities. The authors identify and analyse the legal regime for providing information for the purposes mentioned, especially in the conditions of the Slovak Republic. The legal regime in the Slovak Republic is also more or less affected by legal acts adopted at global (OECD) level and EU level, so the authors take into account, to some extent, these legal acts when dealing with the automatic exchange of tax information between the tax administration of EU and non-EU member states. In this context, the authors differentiate according to whether the provision of information takes place under vertical or horizontal institutional relations. Following that, the aim of the paper is to identify how the related authorities/persons interact in horizontal institutional relations and vertical institutional relations.

Fair Tax Compliance: Tax Rate Changes, Calculation Methods, and System Modernization

This quantitative descriptive study aims to examine the influence of tax rate changes, calculation methods, and system modernization on tax compliance among Small and Medium-sized Enterprise (SME) taxpayers, with tax fairness as a moderating variable. The research was conducted at the South Sidoarjo Pratama Tax Office, with a sample size of 100 SME taxpayers selected using purposive sampling based on turnover and one year of tax registration. Primary data were collected through direct survey questionnaires and analyzed using multiple linear regression analysis and moderated regression analysis with an absolute difference approach. The findings reveal a positive relationship between tax rate changes, calculation methods, and system modernization, and tax compliance among SME taxpayers. These results emphasize the significance of tax fairness in promoting compliance among SMEs, thereby having important implications for tax policy and administration. The study sheds light on the factors that can enhance tax compliance and provides valuable insights for policymakers and tax administrators to foster a fair and effective tax system.
 Highlights:
 
 Tax fairness as a moderating variable: The study investigates the role of tax fairness in influencing tax compliance among SME taxpayers, highlighting the importance of equitable taxation policies and practices.
 Positive relationship between tax factors and compliance: The research findings reveal a positive association between tax rate changes, calculation methods, system modernization, and tax compliance among SMEs, emphasizing the need for effective tax policies and administration.
 Implications for tax policy and administration: The study provides valuable insights for policymakers and tax administrators on the significance of tax fairness in promoting compliance among SMEs, guiding the development of fair and effective tax systems to encourage voluntary tax compliance.
 
 Keywords: tax compliance, Small and Medium-sized Enterprises (SMEs), tax rate changes, calculation methods, system modernization.

SWOT Analysis of Indirect Tax System: From the Perspectives of the lower Income Group in Malaysia

"As the only country that reverted from the Goods and Services Tax (GST) to the Sales and Services Tax (SST), Malaysia is circling around a strong rumor that the GST may be re-introduced to the country. Nonetheless, both SST and GST are deemed regressive since they can affect the household consumption expenditures of certain income groups, especially the lower-income group, which may be imposed with a heavier burden than the higher-income group. Hence, this study aims to gain the perceptions of the lower income group to assess their acceptance level towards SST 2.0. In addition, using a quadrant analysis, the study also evaluates what is still lacking in the Malaysian indirect tax system, which requires urgent attention from policymakers. Data were gathered using questionnaires disseminated to the lower income group or Bottom 40 with a household income below RM4,849 and the samples were selected using purposive sampling. A total of 236 usable questionnaires were collected and the quadrant analysis was employed to analyze the data. Overall, the results showed that Malaysia’s indirect tax system is still lacking in terms of public trust in the government, certainty, simplicity, appropriate government revenue, and the effectiveness of tax administration. Drawing from the findings of this study, policymakers can continuously mitigate the public burden by exempting or including more necessities (food) from the consumption tax, and the public should embrace the consumption tax if this could reduce their financial burden in the long run. In addition, it is important that the taxpayers feel assured that the taxes they pay using their hard-earned money are well managed in order to provide quality services to all citizens of Malaysia, especially during uncertain times due to the COVID-19 pandemic and other crises. Tax administrators could also develop adequate approaches to elicit a high public acceptance level by comprehending the good tax policy-public behavior association. In essence, the current study has significantly expanded the body of knowledge on indirect tax acceptance with novel techniques in the methodology section and additional insights into the factors impacting tax acceptance, particularly in indirect taxation."

The current situation of the tax system and administration in Albania

Abstract A large part of the world’s economies, but especially countries in transition, face high levels of fiscal evasion and tax avoidance. The tax administration must analyze the factors that influence the level of income declaration by taxpayers, specifically the identification of the problems of this fiscal policy in relation to VAT, Social Security and Health contributions and consolidate the infrastructure in order to improve the situation in a way to achieve a better performance in the realization of tax revenues. Tax control remains one of the most discussed issues in this case. Despite the fact that there are other important structures that affect the performance of the tax administration, tax audit has a significant impact on increasing the awareness of taxpayers. The quality of tax control has been treated as one of the basic performance indicators of the tax administration that has a direct impact on tax revenue collection. Fiscal evasion and tax evasion leads to a low level of revenue realization, which causes low levels of public investment. The object of the study will be the identification of the current problems of the fiscal policy, the identification of influencing factors in the behavior of taxpayers and the impact of tax control on tax performance. There are studies related to the structuring and management of the tax audit and the factors that make a tax audit more qualitative. These studies emphasize that an independent tax control takes on new burdens aiming to guarantee the budgets with the necessary revenues to carry out economic and social programs for the benefit of citizens. The recent global and regional economic crisis has affected fiscal administration, requiring all governments to increase tax performance in support of the minimization of informality and the fight against fiscal evasion and tax avoidance. In a country like Albania, where the informal economy is present (World Bank, 2015), taxpayers try to use all the “ways” they find to avoid paying tax obligations. The difference between the taxes that should be collected and those actually collected 1 is calculated to be somewhere between 16% and 20% for VAT and for profit tax an average of 38%, also if measures for tax controls had not been taken, the potential evasion reaches 66% (World Bank, 2015). Also, the occasional changes in tax legislation and the tax burden creates difficulties for business until finding abusive ways. Under these conditions, for the tax administration in Albania, maintaining an efficient and effective tax administration is a difficult challenge. In all countries, the tax audit plays an important role in the performance of the tax administration. The main purpose of the tax administration is to make taxpayers aware of their tax obligations. An important tool for improving efficiency and effectiveness of an administration is the implementation of an appropriate tax control system in relation to the conditions in which the country is located. This study constitutes a scientific effort to present the problems of the current fiscal policy and the influencing factors in the performance of the tax administration in Albania. Through this study it will be possible to prove the relationship that exists between the various factors that have been studied (which are thought to affect efficiency) and the efficiency of the tax administration. At the same time it will be analyzed what part of the income is realized from the tax control from the total collected income. This study is a novelty in this field, since there are no studies in Albania that have dealt with these issues before, but it will also serve the senior managers of the tax administration and policy makers to take the appropriate measures.

Evaluasi Aplikasi E-Registration Modul Internet Versi 3.0 Menggunakan Indeks Kepuasan Pengguna Layanan Publik Berdasarkan Peraturan Menteri Pendayagunaan Aparatur Negara Dan Reformasi Birokrasi Nomor 14 Tahun 2017

Directorate General of Taxation develops E-Registration (E-Reg) related to the administrative process of taxpayer registration in order to carry out effective and efficient tax administration by utilizing information and communication technology. E-Reg is an application used to administer Taxpayer Identification Numbers (NPWP) and Taxable Entrepreneurs (PKP). The public service user satisfaction index based on the regulation of the Minister of Administrative Reform and Bureaucratic Reform Number 14 of 2017 concerning Guidelines for Satisfaction Surveys of Public Service Providers is used in order to evaluate the use of the internet version 3.0 E-Registration application by users. The Community Satisfaction Index is the measurement result of the Community satisfaction survey in the form of a number. Numbers are assigned a scale of 1 (one) to 4 (four). This study uses quantitative research methods to target respondents who represent the population of the research object. The questionnaire is designed to measure public service satisfaction. Respondent participation in this service user satisfaction survey involved 165,867 taxpayers with the minimum number of respondents required according to Krejcie & Morgan (1970) was 323 people. Processing of survey data using statistical data processing through validity and reliability tests. Questionnaire questions and index value measurements to measure the level of satisfaction of application users based on the average value of the questions. The index value is considered to represent the level of user satisfaction with a range of values between 1 to 5. The user satisfaction index value for the internet version 3.0 E-Registration application in this period is 4.656 on a scale of 5. The index results illustrate that the internet version 3.0 E-Registration application complies with user needs in providing NPWP registration services. However, there is still need for improvement and improvement in terms of application experience (UX) and application troubleshooting services so that they can be on par with other elements of user satisfaction.
 Keywords : E-Registration, User Satisfaction, Public Service

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.Design/methodology/approachIndividual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses.FindingsThe results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.Originality/valueIn addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.

ПРАВОВОЕ РЕГУЛИРОВАНИЕ ЦИФРОВИЗАЦИИ НАЛОГОВОГО КОНТРОЛЯ В СИСТЕМЕ ОБЕСПЕЧЕНИЯ НАЛОГОВОЙ БЕЗОПАСНОСТИ

Tax control is an important support tool in the system of ensuring the financial security of the state, in particular, in the field of tax administration. The analysis of modern research and publications on the topic of topical issues of tax control, as a factor in the effectiveness of tax administration in the system of ensuring tax security, is in the constant attention of leading domestic and foreign scientists. Moreover, the modern tasks set for tax control are much larger than fixing the facts of non-compliance with tax laws, and include building such a tax administration model that minimizes the ability of the payer to violate the norms of the Tax Code of Russia. Digitization of tax control inevitably involves the introduction of information technologies into the activities of tax authorities, changes in the procedure for tax activities and interaction between participants in tax legal relations, which, of course, entails the improvement of legal regulation in the tax sphere.

Bliss effect of taxpayers in adopting blockchain technology

Research aims: This study aimed to investigate the intention to adopt blockchain technology (BT) from the taxpayer’s perspective.Design/Methodology/Approach: The data were collected from an online survey with 135 effective respondents and analyzed using Partial Least Square (PLS) for model and hypothesis testing.Research findings: It was found that perceived enjoyment could mediate the effect of autonomy on intentions to use blockchain technology in tax administration. However, it has been proven that autonomy had a greater direct effect than the indirect effect of perceived enjoyment as a mediation.Theoretical contribution/Originality: This research discusses how people react to using blockchain technology in the tax administration system. The use of blockchain technology will later have an impact on the transparency and effectiveness of taxation. Practically, from within the taxpayer arises a desire to carry out his obligations using blockchain technology. Blockchain technology is essential to facilitate and increase transparency in the effectiveness of tax administration systems.Practitioner/Policy implication: The findings of this study offer a practical guide for tax authorities as regulators in designing the BT implementation in the tax administration system that will increase transparency and efficiency.Research limitation/Implication: This study has several limitations. First, the model and hypothesis in this study have never been researched as one model. Second, some respondents only have a hazy understanding of how the blockchain works. Hence, future research may be able to broaden the research by investigating the outcomes of blockchain technology adoption.

Proces formowania administracji skarbowej w województwie białostockim w okresie międzywojennym

The purpose of this article is to show the beginnings of the tax administration during the years between the two World Wars, using the Białystok Province as an example. The research work focuses on an analysis of the legislative process designed to create effective and modern tax administration. According to the authors, the process consists of three stages. The first stage, which ended in 1922, was the commencement of the administration and unification of the existing bodies. The second stage, which took place in the 1920s, was defined by the constant reorganization of the legal structures with the aim to fully implement the plans proposed by the authors of the legislative process. The third stage, interrupted by the outbreak of World War II, was characterized by efforts to improve the efficiency of the newly developed tax system. The historical-legal method was used to critically analyse archival sources, such as: Archive fonds 4/53/0 Izba Skarbowa w Białymstoku 1921–1939, Archive fonds 4/56/0 Urząd Skarbowy w Grodnie 1935–1939 and Archive fonds 4/55/0 Urząd Skarbowy w Sokółce 1924–1939 from the archive register of the State Archive in Bialystok. Additionally, the following publications were used for analysis: Dziennik Ustaw, Dziennik Urzędowy Ministerstwa Skarbu, Monitor Polski. In contrast, an analysis of the literature on the subject, and a review of professional journals, such as “Czasopismo Skarbowe”, “Kalendarz Skarbowy” and national and local press, including “Ilustrowany Kurier Codzienny”, “Dziennik Białostocki”, “Przegląd Ostrołęcki”, “Głos Ziemi Grodzieńskiej”, “Wspólna Praca”, allowed for understanding of the historical determinants of the creation of the tax administration, one of the most important institutions of the reborn Polish state.

РОЛЬ УПОЛНОМОЧЕННЫХ ОРГАНОВ В ПРОЦЕДУРЕ БАНКРОТСТВА НЕСОСТОЯТЕЛЬНЫХ ОРГАНИЗАЦИЙ

The article analyzes some features of the legal position of the Federal Tax Service of Russia in the bankruptcy procedure of legal entities, which acts as an authorized body to ensure the interests of the Russian Federation as a creditor. As a result of the study, some aspects of the low efficiency of the functioning of the institute of bankruptcy were revealed the functioning of the institute of bankruptcy in the Russian Federation, the priority directions for improving the institute of bankruptcy are substantiated in order to maintain a balance of interests of participants in the bankruptcy procedure. The implementation of the proposed priority directions will make it possible to identify circumstances that negatively affect the effectiveness of tax administration in the bankruptcy process of business entities, increase the level of confidence in the Federal Tax Service of Russia as an authorized body in the bankruptcy procedure and in the institution of bankruptcy as a whole. This step will minimize the number of cases on resolving disagreements between participants in bankruptcy cases in terms of taxation, as well as narrow the “gray” field in the field of bankruptcy of organizations. To date, bankruptcy has become a macroeconomic factor that has a significant impact on a significant part of the country’s economy.

Tax administration: essence, problems and development prospects

The existence of any state and the implementation of its functions are directly related to the need to form revenue sources of the state budget. In all countries of the world, tax revenues are the basis for providing the state with financial resources. The use of effective tax administration is due to a number of reasons: the reluctance of some taxpayers to fully pay their tax obligations, the instability of tax legislation, and the presence of arrears in budget revenues. The problem of filling the budget is acute for the economy in conditions when extensive methods of increasing tax revenues have actually been exhausted. An increase in the tax burden can lead to a decrease in entrepreneurial activity, the inability of business entities to timely update and introduce new technologies that are more advanced and equipment into production. All of the above contributes to strengthening the activities of state regulatory bodies to combat tax debts, take measures against tax evaders. In this regard, not only new forms of tax administration are being introduced, but attempts are also being made to introduce a system for assessing the effectiveness of the tax services themselves. The creation of such a system will make it possible to disseminate the best practices of the most efficient tax authorities and, in general, will contribute to improving the quality of tax administration and increasing tax revenues to the budget.

ГОСУДАРСТВЕННЫЙ КОНТРОЛЬ КАК МЕХАНИЗМ ОБЕСПЕЧЕНИЯ НАЛОГОВОЙ БЕЗОПАСНОСТИ

The purpose of this article is to consider the possibility of using the mechanism of state control in solving the strategic task of ensuring tax security of the Russian Federation through the organization of an effective tax administration system, consolidation of law enforcement tools to ensure the integrity of the tax system and ensure the sustainability of fiscal revenues to the budget system. The directions proposed in the article for the development of the mechanism of state financial control will increase the level of tax security in the Russian Federation, both in ensuring compliance with tax legislation and effective management of expenditures of the budgetary system.

TAX ADMINISTRATION AND VOLUNTARY COMPLIANCE: A STUDY OF SELECTED STATE INTERNAL REVENUE SERVICE IN SOUTH-WEST NIGERIA

This study examined the effect of tax administration and voluntary compliance of selected State Internal Revenue Service in Nigeria. The field survey research method was adopted for the study. Primary data obtained through the administration of structured questionnaire were used to test the hypotheses using regression analysis. The population of the study consisted of 4499 members of staff in tax revenue offices in South-west Nigeria. Three hundred and eighty-seven copies of questionnaires were administered while 382 (98.7%) were retrieved. The findings of the study revealed that tax administration of the selected Sate Internal Revenue Services has a significant effect on voluntary compliance (Adj.R2 = 0.160, F(3, 383) = 25.113, p < 0.05). The study concludes that Tax administration measured as Tax assessment (TASS), Tax remittance (TREM) and Tax collection (TCOL) had a significant effect on the Voluntary Compliance of taxpayers of selected State Internal Revenue Services in South-west Nigeria. The study recommends that State tax authorities should restructure their tax administration system in order to increase their efficiency and effectiveness in tax assessment, tax collection and tax remittance. This will make taxpayers voluntarily pay their taxes without using means of enforcements. Also, the State tax authorities should embark on training its staff on tax collections and not completely rely on the external agents in tax collections.

Pengaruh Administrasi Perpajakan, Pelayanan Pada Wajib Pajak, Sanksi Pajak, Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan (Studi Kasus Pada Kecamatan Kartoharjo Kota Madiun)

This study aims to determine the effect of tax administration, services to taxpayers, tax sanctions and tax incentives on land and building tax compliance. This research includes quantitative research. The population in this study were taxpayers for Land and Building Tax in Kartoharjo District, Madiun City, determining the number of samples in this study using the Slovin formula with a maximum tolerable error rate of 10% so that 100 primary data can be obtained in the form of a questionnaire. Data analysis using multiple linear regression.
 The results of this study indicate that service to taxpayers and tax sanctions have a positive and significant effect on taxpayer compliance, while tax administration and tax incentives do not have a positive and significant effect on taxpayer compliance. Suggestions in further research are that it is necessary to hold counseling about the importance of paying taxes and the government creates a mobile application that contains information about land and building taxes, the government collaborates with minimarkets, postal or virtual payment applications to open land and building tax payment services so that it can make it easier for taxpayers to make payments, the government increases fines for taxpayers who violate it so that there is a more deterrent effect.