Return Filing Research Articles

Factors Influencing GST Return Filing: A Study Based on Theory of Planned Behaviour among Entrepreneurs in Kerala

The study used the Theory of Planned Behaviour (TPB) to examine the GST return filing intention of entrepreneurs across Kerala. The extended TPB model examines the impact of attitude toward GST filing, subjective norms, perceived behavioural control, and moral obligation on compliance intention with respect to the filing of GST returns. The analysis was performed using the information gathered from 205 entrepreneurs residing in Kerala. The interconnection among the variables was examined using PLS-SEM. The results indicate that an entrepreneur’s attitude and subjective norms could enhance the certainty of GST compliance decisions, meanwhile, perceived behavioural control does not have any relevant impact on an entrepreneur’s intention to file GST returns on time. The study further delves into the least explored area by focusing on the role of moral obligation in influencing the timely filing of GST returns. The study provides evidence that tax compliance intention is positively associated with the level of moral values possessed by entrepreneurs.

ЖАПОНИЯДАҒЫ САЛЫҚТЫҚ ӘКІМШІЛЕНДІРУДІ ЦИФРЛАНДЫРУ ТӘЖІРИБЕСІН ЗЕРТТЕУ

The tax policy of the state in conjunction with the methods of tax administration is a determining factor influencing the amount of tax revenues of the budget. Tax discipline, forms and close interaction between taxpayers and regulatory authorities also play a significant role. The development of information and communication technologies (ICT) in recent decades has provided the tax authorities with a wide range of opportunities to increase government revenue, improve the efficiency and quality of services provided to taxpayers, including electronic filing of returns and payment of taxes, while reducing the administrative burden on taxpayers and reducing public administration costs. The first phase of digitalization was the computerization of routine tax administration processes (such as taxpayer registration and income records), and in the second half of last decade and early this decade, many tax authorities adapted their websites to simplify operations by introducing online forms and calculators for taxpayers. In June 2017, Japan National Tax Agency published a strategic plan for the Japanese tax administration called "Looking to the Future." This includes the pursuit of sound taxation and good governance to ensure that taxes are paid based on the understanding and trust of taxpayers. The National Tax Agency of Japan is well aware of the importance of continually moving toward the future it seeks, emphasizing the goal of transparent tax administration. Keywords: tax and customs administration, OECD countries, tax and customs, administrative costs, Tax Code, tax authorities, taxpayers, tax relations, digitalization.

Exploring the Growth of E-Filing of Income Tax Returns in India: An In-Depth Examination of Growth and Comparative Analysis

Abstract This research study aims to comprehensively examine and compare the growth of Electronic filing of returns associated with Income Tax in the 28 states of India. It examines the correlation between the states of India and the adoption of e-filing for income tax, aiming to understand variations in e-filing growth among large, medium, and small states.Using data from the department of Income Tax, this study analyzed E-filing trends spanning from 2011-12 to 2022-23. The states were categorized according to their population sizes. Data processing was performed in Microsoft Excel, and the statistical analysis involved descriptive analysis and various tests conducted in Jamovi software.The findings of this study reveal a consistent upward trend in E-filing of tax returns across large, medium, and small states in India. Maharashtra distinguishes itself as the leading state in terms of performance among the large states, Punjab leads in the medium state category, and Goa excels among small states regarding adoption and use of E-filing of retuns.This research contributes value by offering a comprehensive analysis of E-filing trends within different state categories in India, providing a deeper understanding of the variations and significant differences among states in their adoption of electronic income tax filing methods.

Implementation of Building Approval Policy in Pasuruan District

This research aims to describe and analyze building approval policies and identify inhibiting and supporting factors in implementing building approvals in Pasuruan Regency. The approach in this research is qualitative research with a descriptive approach. The location of this research is in Pasuruan Regency. The sampling technique used was non-probability sampling, and in determining research, informants used the purposive sampling method. The data collection techniques used were observation, interviews and documentation. For data analysis techniques in this research, Moleong's analysis concept (2021) is used, namely data collection, study and analysis, data reduction, data preparation, data categories, and checking the validity of the data. The results of this research found that socialization regarding building approvals had yet to be carried out by the Pasuruan Regency Government. The disposition or willingness of those implementing the building approval policy in Pasuruan Regency to have the will and compliance to carry out the building approval policy according to standard operational procedures. The building approval service mechanism is by existing SOPs. Coordination in the Pasuruan Regency is all systemized. The internal inhibiting factor is that the server often experiences downtime or maintenance. Meanwhile, external inhibiting factors include the length of time it takes for applicants to return files that need to be revised, the double costs, namely in addition to the levy fees, applicants also have to pay for consultant services, and the unequal distribution of consultants' abilities in consultation sessions. Supporting factors include budget support, clear SOPs, and the placement of their employees in public service malls for building approval services. In the future, the Pasuruan Regency Government should hold its outreach for building approvals, include the outreach in the budgeting for the following year, and be more selective in verifying ..........

Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-SPT PPN pada KPP Pratama Batam

This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Pratama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs. Keywords: Efficiency, E-SPT VAT, KKP Pratama Batam.

A STUDY ON HOW MICRO, SMALL AND MEDIUM ENTERPRISES IS AFFECTED BY GOODS AND SERVICES TAX.

The goal of the Goods and Services Tax (GST), which went into effect in India on July 1, 2017, was to simplify the tax structure by combining several indirect taxes into one cohesive tax system. The effect of GST on Micro, Small, and Medium-Sized Enterprises (MSMEs) is evaluated in this study. By relieving MSMEs of the hassle of managing several federal and state taxes, the GST system improved their operational efficiency and made tax compliance simpler. Administrative difficulties were decreased via the GSTN interface, which made tax registration and return filing easier. A number of benefits of GST for MSMEs are highlighted by the report, such as the removal of the tax cascade effect, an increase in the threshold exemption for tax registration, better supply chain efficiency, and increased competitiveness. In addition, there have been notable advantages from the formalization of enterprises and the use of technology for tax compliance. But the report also lists difficulties like higher costs associated with GST compliance, more burdensome compliance requirements, problems with cash flow, and difficulties with interstate transactions. This research offers valuable insights into the ways in which MSMEs perceive the impact of GST on their operations, finances, and growth prospects. It employs both qualitative and quantitative methodologies, such as surveys and literature studies. The results imply that, despite the benefits that the Goods and Services Tax (GST) has brought about, MSMEs still face a number of obstacles that require government assistance in the form of streamlined compliance processes and educational materials. All things considered, MSMEs have experienced a mixed response to the implementation of GST, with both noteworthy advantages and difficulties. Maximizing the benefits of this tax reform will need ongoing efforts to improve small business understanding and ease GST compliance.

Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-Spt PPN pada KPP Pratama Batam

Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-Spt PPN pada KPP Pratama Batam

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.

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

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

Determining the Level of Tax Awareness and Factors Affecting Tax Compliance of Ready-to-Wear Businesses in Solano, Nueva Vizcaya 3709

The paper explored the intricacies of tax awareness and compliance among Ready-to-Wear (RTW) businesses that fall under the category of micro enterprises in Solano, Nueva Vizcaya, Philippines. The study employed theories of compliance and awareness as its conceptual framework, aiming to identify the factors that influence tax compliance and awareness among these businesses. It considered various demographic variables such as age, educational attainment, gender, and years in business operation as potential influencers. The study utilized a descriptive-comparative research design and collected data through a survey questionnaire. The findings indicate that the respondents have a high level of awareness of their tax rights and responsibilities, particularly regarding issuing receipts and invoices. However, they may need more understanding of tax return filing dates and timely tax payments. The factors influencing tax compliance include fines and penalties, the probability of being audited, financial constraints, tax knowledge, and peer influence. Non-compliance reasons include unawareness of laws, financial burden, and high tax rates. Recommendations include simplifying procedures, reducing tax rates, and improving tax education through socialization efforts. The study also highlights the importance of fines and penalties in promoting tax compliance. The paper is significant not just for tax authorities but also for the businesses themselves, offering them a clearer understanding of the importance of tax compliance and the implications of non-compliance. Overall, the paper serves as a multi-faceted exploration into the realm of taxation among micro enterprises, with a specific focus on the RTW businesses in Solano, Nueva Vizcaya.

Electronic Tax Services and the Ease of Tax Compliance in Nigeria

In order to increase tax compliance, the FIRS introduced the electronic tax services. Therefore, this study was undertaken in order to ascertain if the electronic tax services have significant impact on the ease of tax compliance. Anchoring on the positivism paradigm, the survey design was picked as the research design. The questionnaire been the instrument adopted for data collection, was distributed to 106 carefully selected from the infinite population. Using the PPMC in analysing the primary data, the study’s assessment found “e-registration”, “e-stamp duty”, “e-tax payment”, “e-receipt”, “e-filing”, and “e-TCC” all have significant impact of the ease of tax compliance with 0.000 value of significance across board. The study further ascertained that all the six e-tax services have positive correlation with the ease of doing business. Finally, the correlation result implies strong correlation between e-registration, e-filing, e-TCC and ease of tax compliance with the value of 0.763, 0.678, and 0.603 respectively while e-stamp duty, e-tax payment and e-receipt and ease of tax compliance implies moderate relationship with the value of 0.580, 0.582 and 0.603 respectively. Recommendations made base on the result are; proactive steps by FIRS to create awareness and increase knowledge on the taxpayers’ registration through the e-tax services using various enlightenment and tax education measures; granting of certain incentives for users of the e-tax services; the issue of system downtime should be addressed by putting in place measures that can address the issue; filing of returns using e-filing should be made in such a way that corrections and modifications can be done after filing or submission; e-receipts should be sent to the taxpayer’s email and the e-TCC has made it easier for taxpayers hence should be upheld. The conclusion made by the study is that there is the presence of impact hence, e-tax services have significant impact on ease of tax c

A STUDY ON INCOME TAX PAYERS’ PERCEPTION TOWARDS E-FILING WITH REFERENCE TO JAYARAM ACHAR & CO., BENGALURU

The study undertakes on the evaluation of the perceptions of income taxpayers towards e-filing, a digital method of filing tax returns. E-filing helps in simplifying the process of submitting Income Tax Returns electronically, making it more convenient, efficient, and environment friendly compared to traditional paper- based filing methods. The category of investigation conducted is Descriptive research, the data is collected from a structured questionnaire by 150 clients or income taxpayers, to understand the factors influencing their attitudes and preferences towards e-filing and to analyze the satisfaction level of the participants towards e-filing. Data collected is analyzed by using statistical tools like Chi-square, ANOVA, and Correlation. The overall study concludes that most of the participants are aware about e-filing. Consistently, they file their returns through electronic means, the participants are highly pleased by the e-filing procedure, and they tend to recommend this to others also. KEYWORDS: Income Tax(IT), Income Tax payers’ perception, Electronic filing, E-filing, Filing of Returns, ITRs,

IMPLICATIONS OF THE PROPOSED COMPREHENSIVE CHANGES IN FORM GSTR-3B ON TAX COMPLIANCE

Tax compliance through filing of GST returns is a critical process because it authenticates tax payments, qualifies for input tax credits and ensures timely tax refunds. For this purpose, the Government has introduced various forms under GST law, including FORM GSTR-3B[1]. It is a summary return that was initially introduced as a temporary return to collect the tax amount from the taxpayer. However, it is designated as a default return on the advice of the GST Council. Considering the shortcomings of the existing GSTR-3B, discussions on comprehensive changes in Form GSTR-3B were held in the 47th Meeting of the GST Council on June 28 and 29, 2022, and the concept paper on comprehensive changes to Form GSTR-3B is published for public review to solicit views, comments, and suggestions2 . This research paper is an attempt to review the proposed changes in Form GSTR-3B, gauge their implications on tax compliance by the taxpayers and propose measures to strengthen GST compliance.

Impact of Tax Compliance Enforcement Initiatives in Uganda: case Study of the Value-Added Tax Fraud Campaign

By utilising the economic deterrence theory of tax compliance the study establishes the impact of a VAT fraud campaign on taxpayer behaviour in Uganda. The study employed grouped matching difference-in-differences in regressions. We used monthly time-series data for 563 taxpayers for the period 2017–2018. The data was acquired from the Uganda Revenue Administration (URA) database. The results show that there was a small improvement in compliance behaviour over a timeframe of one year after the implementation of the VAT fraud campaign. Return filing increased by 35 per cent, timeous or on-time filing increased by 5 per cent and non-filing decreased by 3 percent. The policy implications are that the URA should put more effort into improving return filing since this should lead to important behavioural change. In addition, the URA should design specific risk treatment strategies targeting late and non-filing. Lastly, future compliance risk mitigation strategies should be focused on specific sectors where lessons learnt can easily be replicated in respect of different taxpayers within a given sector.

Taxpayers Ethical Behaviour on Faithful Presentation of Financial Statements and Timely Filing of Returns in Deposit Money Banks Listed in Nigeria

Taxpayers’ compliance with all relevant tax laws and regulations will enhance the revenue generation of the federal government. However, non-compliance with tax laws arises from the determination of taxpayers to reduce their tax liabilities through evasion or avoidance, incorrect completion of tax returns and failure to disclose the required information, which results into loss of income to the government. Studies have shown that tax authorities have not fully integrated taxpayer ethical behaviour as a motivating factor for tax compliance, therefore the study evaluated the effect of taxpayers’ ethical behaviour on faithful presentation in the financial statements and timely filing of returns of listed Deposit Money Banks in Nigeria. The survey research design was adopted for this study. The population was 1606 officials of the selected banks. Cochran formular was used to select 403 staff. Random sampling technique was used to administer 403 questionnaires to the respondents. 374 copies were retrieved representing 94% retrieval rate. The Cronbach alpha reliability coefficients ranged from 0.720 to 0.820. Data were analysed using descriptive and inferential (multiple regression) statistics. The result found that taxpayers’ ethical behaviour had significant effect on faithful presentation of financial statements (Adj. R2=0.659, F=146.86, p<0.25), Also, taxpayers’ ethical behaviour had significant effect on timely filing of tax returns ((Adj. R2=0.645, F=138.230, p<0.25). The study concluded that taxpayer ethical behaviour influenced the two variables in deposit money banks. The study recommended that tax authorities should ensure ethical tax behaviour are incorporated in their tax administration in Deposit money banks in Nigeria.

ЭКОСИСТЕМНЫЙ ПОДХОД КАК ОСНОВА ПОВЫШЕНИЯ ЭФЕКТИВНОСТИ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ

The article is devoted to the development of tax administration in the context of increasing its efficiency in the context of the digital transformation of the economy. The author analyzed the prerequisites for the transition of tax authorities to the digital field, such as: the COVID-19 pandemic, the growth in the volume of remote filing of tax returns and online payments, as well as the expanding possibilities for storing and processing large amounts of data. The factors of effective interaction with taxpayers in the implementation of operational processes with the use of innovative digital technologies have been identified, the accounting of which will further bring to a completely new stage of development the interaction of tax authorities with economic entities engaged in entrepreneurial activities, increase the level of compliance with tax discipline and legislation, thereby increasing the volume tax revenues to the budget. The author identifies and substantiates the key principles for creating a digital tax administration ecosystem using advanced information and communication technologies (distributed registry, artificial intelligence, cloud storage, predictive analytics, and others), which will ensure maximum economic efficiency of tax administration not only for business, but also for tax authorities will contribute to the formation of favorable conditions for increasing efficiency and operational management of tax risks.

The Guardians of the New Internal Revenue Code

The proliferation of electronic filing (e-filing) of income tax returns creates new problems and opportunities for the regulation of the tax return preparation industry. Now that e-filing is universal, the rules of the law are, for many taxpayers, the code of the tax software, not in the Internal Revenue Code. The natural consequences of universal e-filing are unremitting complexity in a tax code which is also used to deliver social benefits in the form of tax credits. This, combined with the political pariah status of the Internal Revenue Service (IRS), makes it imperative that the IRS work with the tax return preparers to ensure that their products are safe and accurate. More importantly, the existence of such an industry creates great opportunities for the IRS to leverage its relationship with this private sector group to improve the tax return filing experience for many taxpayers. The existing voluntary relationship between the IRS and the industry is likely no longer viable, but this article provides the blueprint for government-supervised self-regulation which can solve the problems with the new code.

Implication of Goods and Services Tax (GST) in India: An Analysis of Level of Compliance among the Businesses

On 1st July 2017 Goods and Services Tax (GST) was introduced in India with an intention to replace multiple Indirect taxes and to reduce the compliance burden prevailing amongst businesses in India. One of the major factors that will make GST tax law in India successful if there is a high compliance rate towards the filing of returns under the GST act by the businesses. Using secondary data published by the government of India the authors in this paper tries to study the business taxpayers’ level of Compliance towards the GST in India since its rollout. The finding of this research paper will help the policymakers to understand the compliance pattern of the businesses towards GST and will allow them to take the appropriate course of action in near future.

The Effects of Tax Education on Government Revenue Collection: The Case of Small and Medium Enterprises in Morogoro Municipality, Tanzania

The efficient and effective tax education to SMEs in developing countries like Tanzania is critical to overcome the challenges of tax compliances. Despite the trend of tax reforms in Tanzania since 1998, the effects of tax education on Small and Medium Enterprises (SMEs) are still poor and many SMEs still see taxation process and cost as constraints to SMEs’ successes (Adam, 2012; Masanja, 2019).
 The study employed deductive approach, exploratory and descriptive survey methodology. The respondents involved 96 SMEs owners of Morogoro Municipality and four (4) TRA Education Department employees. The data collection tools involved the use of purposeful distributed questionnaires and interviews. The Statistical Package for Social Sciences (SPSS) was used to analyze data. The scope was to produce the frequency tables (Kothari, 209; Mbalwowa, 2014).
 To determine if the provision of tax education has resulted in tax compliance among SMEs, the results shown that to large extent there were high level of incompliancy on: timeliness for tax payment, voluntary tax payment, use of EFDs, issuance of fiscal receipts and online filing of tax returns. Therefore, the main attributing factors of tax incompliancy have been associated with tax education.
 The study recommends: to evaluate the tax education programs on revenue collection, complements information technology to disseminate tax education, carry out relational or causal studies of tax education on tax compliances across different demographic characteristics in Tanzania. More importantly, to promote a shift from the tax being assessed by TRA to self-tax assessment among SMEs through tax education program.

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