Electronic Tax Research Articles

Effect of Electronic Tax Invoice Management System on Value Added Tax Compliance Among Tented Camps in Narok County, Kenya

Purpose: Value Added Tax (VAT) compliance is a critical aspect of revenue collection for governments worldwide; however, it has encountered various challenges, the most prevalent being verifying input tax claimed by taxpayers when filing VAT returns. The main objective was to examine the effect of electronic Tax Invoice Management System on Value added tax compliance among tented camps in Narok County. The theory that supports the study was Diffusion of Innovations Theory. Methodology: The study employed explanatory research design, with a target population of 150 tented camps in the Masai Mara National Reserve, out of these, 122 respondents successfully completed and returned the questionnaires, resulting in a response rate of 81.3%. The data was collected through a structured questionnaire. Results: The study found that ETIMs positively and significantly affect VAT compliance β =0.236 p-value =0.012<0.05. Conclusion: The study recommended that The KRA should enhance the Electronic Tax Invoice Management System (ETIMS) to improve VAT compliance among tented camps in Narok County. Future research should be conducted on the effects of taxpayer behavioural factors on VAT compliance.

ALTERNATIVE WAYS TO MANAGE COOPERATION IN TAX RELATIONS: CHALLENGES OF DIGITALIZATION AND TAX COMPLIANCE

The recent advancements in tax administration have witnessed a significant shift from traditional paper-based reporting to comprehensive digitalization of tax filing and analysis processes. The integration of information and communication technologies into tax relations, alongside the enhancement of tax systems through digital tools—such as electronic registration of tax invoices, electronic reporting, and electronic verification—has streamlined processes and improved tax compliance. However, it remains essential to investigate whether merely transitioning to electronic reporting suffices and to explore alternative management methods for interactions between businesses and regulatory authorities. This article aims to substantiate the patterns of change in tax relations due to the evolution of information technologies and to evaluate alternative options for ensuring the accuracy of tax reporting metrics, which could enhance tax compliance levels. Tax management, a subset of overall management, allows for the assessment and analysis of the impact of the tax environment on business operations amidst uncertainty. The challenges posed by the evolving tax landscape, including legislative volatility and subjective interpretations by regulatory bodies, necessitate a reevaluation of tax management practices. Furthermore, the increasing volume of data enables tax administrations to focus limited resources on addressing serious tax violations. This dynamic calls for a shift towards automation and digitization of accounting practices, paving the way for electronic audits. Despite the progress in electronic administration, the core criterion for tax compliance remains the submission of accurate tax reports and the fulfillment of tax obligations. The article discusses the OECD's recommendations for developing alternative cooperation frameworks between tax authorities and businesses, emphasizing the need for transparency and predictability in tax relations. In conclusion, successful transformation of tax relations between businesses and the state requires more than just electronic reporting; it necessitates a unified source of information for assessing tax risks and ensuring compliance. Ukraine is encouraged to adopt advanced practices for identifying tax risks and facilitating electronic tax audits, thereby enhancing the overall efficacy of tax administration

Transformasi Digital dan Profesionalisme dalam Akuntansi untuk Generasi Muda melalui Pelatihan Aplikasi EFAKTUR dan Web EFAKTUR untuk Pelaporan PPN MASA BADAN guna Meningkatkan Kemampuan Praktis bagi Pelajar SMKN 25 DKI Jakarta

This activity aims to overcome the high unemployment rate among vocational school graduates in Indonesia, with a focus on SMKN 25 DKI Jakarta. One of the main factors causing unemployment is the mismatch of graduate skills with current industry needs. To answer this challenge, this research uses a contextual method or approach that links learning to real world situations. The team from the Faculty of Economics and Business, Mercubuana University held training on the application of modern tax technology, namely EFAKTUR and Web EFAKTUR, to students of SMKN 25. Activities were carried out in several stages, including preparation and planning at Mercubuana University, online coordination, direct training at school, and evaluation training results. The results show an increase in students' capabilities in understanding and using electronic tax reporting technology, with participant satisfaction levels reaching 95% based on the questionnaire. These findings suggest that technology-based training not only improves students' technical competence, but also contributes to increasing their competitiveness in the job market, as well as helping schools achieve better rankings in national assessments. This training has succeeded in equipping students with relevant and up-to-date skills, reducing the gap between vocational education and the needs of the world of work.

Systematic Literature Review: Analisis Penerapan E-Filling System dan Sanksi Pajak terdahap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP)

The government will make various efforts to increase tax revenue because taxes are a very large component of state revenue. These efforts include changing the tax collection system, improving tax laws, and implementing electronic tax reporting and payment. An application that aims to help wp fill out tax returns online called the e-filling system. Analyzing the implementation of the e-filling system in Indonesia is one of the objectives of this research. The method used in this research is Systematic Literature Review (LSR) where several journals published from 2019 to 2024 will be systematically analyzed. It is hoped that the results of this research will convey a better understanding of the clarity of the e-filling system in tax reporting SPT.

Factors Influencing Electronic Tax Compliance Of Small and Medium-Sized Enterprises in Northern of Vietnam

The electronic tax service system - eTax in Vietnam is implemented as an administrative reform initiative of the tax industry to improve efficiency of the tax authorities. This research therefore sets out to examine the variables that impact firms’ compliance levels in the context of adopting electronic tax with a model that tests linear relationship between identified factors and tax compliance. Research data serving the study were collected from July to October 2023 from respondents working for small and medium-sized enterprises (SMEs) in Northern Vietnam with 200 valid questionnaires. Research findings reveal a positive relationship between The level of electronic tax application (AE), Tax policy - tax inspection & examination (TPTI) and The level of tax compliance (TC). Moreover, the level of adoption of electronic tax is positively influenced by Perceived ease of use (PEOU), Perceived usefulness (PU) and Information techonology skills (IT). Based on the research results, the study proposes appropriate recommendations to enhance the management mechanism and improve the tax compliance level of the SMEs in Northern Vietnam.

BUDGET EXECUTION PROCESS AS A STAGE OF THE BUDGET PROCESS IN UKRAINE

The article discusses budget execution as a complex sequence of stages and procedures that require the coordinated work of numerous state bodies, institutions, and individuals. The article emphasizes the importance of timely and full receipt of planned revenues, as well as timely, full, and continuous financing of measures provided for in the budgets. Budget execu­tion is considered as achieving compliance between the actual results of the actions of obligated subjects of budgetary legal relations with budget funds and the established budget-legal norms of the act on the budget regarding the crediting, distribution, and transfer of budget funds to the defined directions of financing in the established volume. Also highlighted are the problems that arise during the formation and execution of the state budget in Ukraine, including deficiencies in legislation, insufficient transparency of the electronic tax administration system, low responsibility of collection bodies, lack of proper coordination of budget procedures among participants in the budget process, absence of an ef­fective mechanism for controlling the activities of budget institutions, and lack of an effective system of responsibility for non-fulfillment of the budget. Budget adoption and implementation processes may be inefficient due to the lack of mechanisms to implement and adhere to the chosen course. This can lead to the fact that the budget, which should optimally represent the interests of society, is not implemented in full accordance with the established priorities. Implementation of the budget requires the coordinated work of a large number of state bodies, institutions, individuals and institutional mechanisms. However, in Ukraine there are numerous problems that complicate this pro­cess, including shortcomings in the legislation, insufficient transparency of the electronic tax administration system, low responsibility of collection agencies, lack of proper coordina­tion of budget procedures between participants in the budget process, lack of an effective mechanism for monitoring the activities of budget institutes, and lack of an effective system of responsibility for non-fulfillment of the budget.

Implications of the COVID-19 pandemic on continuance usage of electronic tax declaration platforms: extending classical UTAUT model

PurposeInvestigating antecedents that may affect the usage of electronic tax declaration platforms is not a new research topic. Nevertheless, investigating the antecedents that affect the continuance usage of these platforms beyond the COVID-19 pandemic is a relatively new research trend. Accordingly, the purpose of this study is to investigate the antecedent factors that directly influence electronic tax declaration platforms’ continuance usage in the post-pandemic era by integrating the Unified Theory of Acceptance and Use Technology Model with other related factors.Design/methodology/approachTo achieve the main purpose of the study, an online questionnaire was used to gather data from 231 Jordanian taxpayers.FindingsThe findings revealed the positive and significant effects of performance expectancy, social influence, knowledge and trust in e-government services on continuance usage of electronic tax declaration platforms. Contrary to what is expected, effort expectancy is insignificant, and hence the related hypothesis (H2) was rejected.Originality/valueThe findings of current research provided theoretical and practical implications by using a well-established theoretical lens to investigate what factors affect the continuance usage of electronic tax declaration platforms within the context of a developing country, namely, Jordan.

A Critical Examination of the E-Taxation, Improvement in Tax Compliance and Revenue Collection of Economic Development in Nigeria: An Examination covering 2008 to 2023.

This study looked into the topic of e-taxation and enhanced tax compliance in Nigeria. The study aimed to achieve two particular goals. It investigated the impact of e-taxation on tax evasion in Nigeria, as well as the extent to which e-taxation has contributed to the reduction of tax avoidance in Nigeria. The study's analysis used secondary quantitative data from the Federal Inland Revenue Services (FIRS) and the National Bureau of Statistics (NBS). The study found that e-taxation had a considerable beneficial impact on tax evasion in Nigeria. The study found that the mean value of tax revenue increased after the implementation of e-taxation when compared to the mean value before the adoption of the e-taxation system. It also indicated that e-taxation has greatly helped in curbing the issue of tax evasion in Nigeria. The data analysis revealed a greater mean value for tax revenue following the implementation of e-taxation as compared to the mean value before the e-taxation system. The report provided numerous important recommendations, including the necessity for FIRS to develop an electronic tax payment system mobile App that will raise awareness and simplify the country's e-tax system. This study concluded that the e-taxation system in Nigeria achieves higher tax compliance than the manual approach.

DAMPAK PENERAPAN SISTEM E-PAJAK DAN KEKUATAN ISOMORFIK TERHADAP KEPATUHAN PAJAK

Tax revenue can be optimized when taxpayers comply with tax regulations. The government is taking various initiatives to make it easier for taxpayers to fulfill their tax obligations, including the use of electronic tax payment systems. The purpose of this study is to analyze the effects of attitude toward electronic taxation, adoption of electronic taxation, and isomorphism intensity on tax compliance. The research sample consists of SME taxpayers in Magelang. Data were collected by questionnaire and analyzed using SEM-PLS. The results indicate that attitude toward electronic taxation has a positive but not significant impact on tax compliance. On the other hand, the introduction of electronic tax payment system and isomorphic intensity affect tax compliance. This study contributes to the literature on electronic tax systems and tax compliance.

TAX ADMINISTRATION SYSTEM AND PAYERS’ COMPLIANCE IN CROSS RIVER STATE, NIGERIA

The research examined the relationship between tax administration and tax payers' compliance in Cross River State, Nigeria. Specifically, it examined the relationship between tax administration (Electronic and tax audit) and tax-payers voluntary compliance, quasi tax-payers compliance and coercive tax-payers compliance in Cross River State. To achieve these objectives, the descriptive research design was used and data was collected from 287 respondents (tax payers) through the administration of a structured questionnaire. The data was presented using descriptive statistics such as percentages, frequencies, analyzing it with linear regression. The results revealed that electronic tax administration and tax audit have significant relationship with voluntary tax compliance, quasi voluntary tax compliance and coercive tax compliance in Cross River State. Hence, the research concluded that tax administration has a significant relationship with tax payers' compliance. The research therefore recommended that Tax authorities should ensure that electronic means of' tax administration like Tax Identification Number is effectively enforced amongst others.

Effect of Electronic Tax System on Tax Collection Performance in Rwanda: A Case of Musanze District (2018-2021)

Effect of Electronic Tax System on Tax Collection Performance in Rwanda: A Case of Musanze District (2018-2021)

Assessing the Influence of Taxpayer Services on Value Added Tax Compliance among Small and Medium Enterprises in Zanzibar

Recent years have seen SMEs' tax compliance become a major challenge. Many SMEs in developing countries struggle with VAT compliance, despite their important economic contributions. However, the factors that affect SMEs' VAT compliance in Zanzibar are understudied, leaving a major information vacuum that must be filled. To fill this information vacuum, this work investigates extensively by utilizing a cross-sectional research design. This technique enabled the collection of 400 SMEs data, whereas the logit model and propensity score matching were used for data analyses. The logit model results reveal that simplified tax systems, computerized tax payments, tax audits, and taxpayer services improve VAT compliance. Providing tax audits to SMEs in Zanzibar annually increases VAT tax compliance by 11%, while tax knowledge increases the chance of SMEs complying with VAT tax by 10 percent. Conversely, secondary and university education lowered compliance. University education decreases the probability of SMEs complying with VAT tax by 57%. An investigation of matching propensity scores showed that VAT compliance hurt SMB income. Compliant SMEs lost money due to electronic tax payments and IT tax management systems. In contrast, non-compliant SMEs reported higher incomes after adopting EFDs. Research outcomes lend to the sustainable growth and development of small and medium-sized enterprises (SMEs) in Zanzibar. They also reinforce the government's efforts at revenue mobilization in a way that enhances economic stability. It is recommended that governments should simplify tax systems, provide clear guidelines in local languages, and implement categorization based on size and turnover.

Implementation of Income Tax Payment for Sale and Purchase of Land Rights (Study in West Lombok District)

This research aims to find out and understand the implementation of electronic payment of income tax for buying and selling land rights in West Lombok Regency. The research method used is normative and empirical, then analyzed descriptively qualitatively, using a sociological, statutory, and conceptual approach. The regulation of payment of income tax on the sale and purchase of land rights is that the Government has the authority which originates from legislation in terms of tax collection and is then delegated to the Ministry. Finance through the Directorate General of Taxes (DJP) which is one of the echelons I units under the auspices of the Ministry of Finance and is implemented by KPP Pratama throughout the Republic of Indonesia. Based on research, income tax payments for the electronic buying and selling of land rights in West Lombok Regency have been implemented by the regulations of the Director General of Taxes PER-05/Pj/2017 concerning Electronic Tax Payments as appropriate. Obstacles in implementing electronic tax payments in West Lombok Regency include legal constraints such as requirements for carrying out tax validation and the level of compliance in tax payments. From a non-legal perspective, such as internal and external obstacles in the form of the community's inability to use information technology and other technical matters. The implementation of the e-billing system can be effective if its implementation-intensive socialization and training are carried out first for taxpayers to make it easier in its application.

Implementation Of Tax Payment Policy Using E-Billing At The Pratama Cirebon Tax Services Office

The vastness of the region, the large population, and the dynamic of economic activity is a challenge in upholding taxation in Indonesia. Incompatibility ratio between tens of thousands of tax employees with millions of taxpayers (WP) resulted in less optimal implementation of taxation in Indonesia. Since the launch of the electronic tax payment system, the Tax Office does not directly require the underpaying taxpayers to use the system. So the taxpayer still feels foreign to the system. In 2016, the underpayment taxpayer is required to make payments using e-Billing. Lack of knowledge about the use of e-Billing and its reliance on internet connections that must always be stable, these constraints have a significant impact on the use of the e-Billing system. Based on the policy implementation model of Daniel Mazmanian and Paul A.Sabatair, the model of analysis conducted on the implementation of the policy of Tax Payment Using E-Billing In Tax Office Pratama Cirebon, which : Characteristics of the problem, Policy characteristics and Policy environment In conducting the research, researchers used descriptive qualitative research methods. The e-Billing policy is not yet optimal for the implementation in the community because not all people know the tax payment system using e-Billing.
 Kata Kunci: Tax Policy; Electronic Transaction; E-Billing

Attitude towards Electronic Tax System and Value-Added Tax Compliance, the Mediating Effect of Adoption of the Electronic Tax System among Small and Medium Enterprises (SMEs) in Fort Portal City, Western Uganda

Purpose: This study aimed to examine the relationship between attitudes toward the electronic tax system and VAT compliance while assessing the mediating effect of the adoption of the electronic tax system among SMEs in Fort Portal City, Western Uganda.
 Materials and Methods: The study used a cross-sectional design, adopting a quantitative approach. The study used a survey method with a structured self-administered questionnaire to collect data from the managers. The study population comprised 297 SMEs, generating a sample of 165 SMEs in the Central and North Divisions of Fort Portal City. SMEs were selected by stratified simple random sampling while respondents were purposively selected. Pearson correlation and Hierarchical multiple regression analysis techniques were employed using SPSS version 22.
 Findings: The study established that the adoption of the electronic tax system partially mediates the relationship between attitudes towards the electronic tax system and tax compliance among SMEs in Fort Portal City. It was established that whereas attitudes towards e-tax system predict tax compliance, the effect is better felt through the adoption of the e-tax system.
 Implications to Practice and Policy: Premised on the technological acceptance model, the study has brought out the inevitable role the adoption of the e-tax system plays in explaining the relationship between attitude toward the e-tax system and tax compliance among small and medium enterprises. SMEs are urged to ensure tax compliance and maintain a good reputation through online registration, filing of tax returns, and prompt settlement of tax obligations to limit tax avoidance and incidental consequences.

E-Tax Compliance in Nigeria: Implications for Company Income Tax and Petroleum Profit tax

This work examines the effect of e-tax compliance in Nigeria: Implication on Company Income Tax and Petroleum Profit Tax. As Nigeria's economy continues to evolve in the digital age, the taxation landscape has seen significant changes with the advent of e-tax compliance. This work therefore aims to explore the implications of e-tax compliance on two key revenue streams for the Nigerian government: Company Income Tax (CIT) and Petroleum Profit Tax (PPT). The study reveals that the amount of capital gain tax revenue before (before the arrival of e-taxation) and after (after the advent of e-taxation) shows a positive, negligible difference and that the Petroleum Profit Tax also has a positive negligible difference between pre- (before the advent of e-taxation) and post- (after the advent of e-taxation). The study concluded that the transition to electronic tax compliance in Nigeria has been driven by the need for efficiency, transparency, and improved revenue collection. It has not only streamlined the tax assessment and payment process but has also increased the government's ability to monitor and collect taxes from this lucrative industry. Federal Inland Revenue Services should develop measures to ensure that defaulters are brought to book and dealt with in accordance with the laws, in addition to establishing a collaborative pattern between the government, Federal Inland Revenue Services, and Nigerian taxpayers to enable them to observe any difficulty felt by the taxpayers or the shortcomings besetting the effectiveness of the system.

Perspectives on reforming the tobacco tax administration system in Bangladesh to enhance public health

BackgroundTaxation is the most cost-effective instrument to regulate the consumption of tobacco products. However, weak tax administration can compromise the effectiveness of taxation. This paper aimed to understand the process...

Leveraging E-Taxation for Enhanced Revenue Generation in Nigeria

Electronic tax is a modern approach to taxation that involves the use of digital platforms, online services, and electronic documentation to streamline tax-related processes for both taxpayers and tax authorities, to enhance self-assessment. This study examined effect of e-taxation on revenue generation in Nigeria. The general research framework adopted was the ex-post facto research design. Data were sourced from the quarterly reports of the Federal Inland Revenue Service covering 40 quarters, spanning from second quarter of 2010 to first quarter of 2021 for pre- and post-electronic taxation. This study employed t-test technique as the procedure of data analysis and descriptive statistic for comparison of means with the aid of SPSS version 23 as a tool for data analysis. The study found a higher positive mean difference in pre and post e-tax collection, implying that total tax revenue collection statistically increased after introduction of electronic taxation platform in Nigeria. It was therefore concluded that e-taxation payment system has significant effect on Revenue Generation in Nigeria. It was therefore recommended among others that Federal Inland Revenue Service should create e-tax payment mobile application that can be installed on android phones to further simplify the self-assessment system.

Extending UTAUT through moderating effects of trust - an insights from electronic tax filing adoption among micro-entrepreneurs in merchandising sector

Extending UTAUT through moderating effects of trust - an insights from electronic tax filing adoption among micro-entrepreneurs in merchandising sector

ЦИФРОВІЗАЦІЯ ОПОДАТКУВАННЯ ЯК МЕТОД ПОПЕРЕДЖЕННЯ ТА МІНІМІЗАЦІЇ ПОДАТКОВИХ РИЗИКІВ НА ПІДПРИЄМСТВІ

Risk tolerance is the main element of the functioning of economic entities. Taking into account the spheres of influence on the activity of the enterprise, tax risks play a significant role as an element of the financial risks of the enterprise, therefore every taxpayer should be aware of measures and methods of prevention and minimization of tax risks. In the conditions of the rapid and forced progress of digitalization, in the medium term, a significant number of electronic tools for communication with the state and controlling bodies have been created for business entities. The implementation of digital technologies and innovations, state support for business development has a significant contribution to improving the work of enterprises. In the field of taxation, the pace of digital innovations is quite moderate, taking into account the tax awareness of taxpayers and the popularization of electronic tax products, but they are confident and consistent. Business entities, as of the current day, have at their disposal information that provides the possibility of analysis, comparison and control of indicators of economic activity for the formation of measures and methods of prevention and minimization of tax risks. The article emphasizes the need to use digital technologies in the field of accounting and reporting; administration and the tools of electronic services, digital platforms aimed at conducting business and its service (electronic document flow, accounting, analytics, reporting, control) are singled out. It was determined that the generalization of information from electronic services at the state level makes it possible to determine the real and potential tax risk at the enterprise. Accumulation of the specified information and ranking of the sphere of influence, respectively, forms the foundation for determining measures and methods of prevention and minimization of tax risks, which is a component of the enterprise management system in modern realities.