Form Of Tax Research Articles

Willingness to pay for improved working conditions of nurses: Results from a factorial survey experiment in Germany

BackgroundMany countries face substantial shortages of skilled nurses. With an aging population and global demographic changes, developing a skilled workforce of nurses has become one of the central challenges for public health care. The recent COVID-19 pandemic has exacerbated labor shortages, which pose a threat to the quality of publicly provided health care. Improving nurses' working conditions could be a means by which to address the global shortages of nurses. However, in countries with public health care, such improvements may come with additional costs in the form of higher taxes or social security contributions. Therefore, such improvements partly depend on people's willingness to pay (WTP) for them. ObjectiveIn this paper, we investigate workers' willingness to pay for improvements in the working conditions of nurses. DesignThis study is a factorial survey experiment included as part of an online survey. Setting(s)The factorial survey experiment was implemented within the high-frequency online panel survey “Life and Employment in Times of Corona” (IAB-HOPP) conducted by the Institute for Employment Research (Germany). ParticipantsWe analyze data from N = 2128 survey participants; our main analysis consists of N = 6384 responses from those participants. MethodsOur research is based on a factorial survey experiment (vignette analysis) designed to quantitatively measure the willingness to pay for various improvements in the working conditions of nurses. We use random effect models and mixed models to estimate the individual-level willingness to pay for these improvements. ResultsOur results show that the survey participants are generally willing to pay for particular policies aimed at improving the working conditions of nurses. However, the amount that respondents are willing to pay varies with the type of policy changes. Survey participants exhibit a high willingness to pay for increases in minimum wages for nurses and wage-related improvements in general. We find, however, a lower willingness to pay for the right to participate in training courses aimed at reducing work-related stress. ConclusionsThe broad support for improvements in the working conditions of nurses provides policymakers with some guidance in implementing policy measures that might address labor shortages in the nursing sector. RegistrationThere was no preregistration. Tweetable abstractMany people are willing to pay extra to improve the working conditions of nurses. Wage-related increases for nurses show the highest willingness to pay.

The Implementation of Tax Indirect Auditing Methods in Greek Economy Against Tax Evasion

This article aims to review and analyse the indirect auditing methods that were applied in Greece for the first time at the beginning of 2012 as a tax auditing tool, for the more comprehensive identification of taxable items. By employing the use of indirect auditing methods (mark-up method, net worth method, source and application of funds method, unit & volume method and bank deposits and cash expenditure method) an attempt is made to determine withheld taxable items, other than those measured by the tax forms and the official accounting books and taxpayers’ tax data, by utilizing the information from various sources and bodies. At the same time, a survey was carried out, on a randomly selected sample of 517 respondents, for analysing the awareness of Greek taxpayers regarding the use of indirect auditing methods as well as the general population’s awareness of their basic tax obligations. A total of 96.13% of the population were not aware of indirect audit methods while 79.88% expressed the belief that being aware of them can potentially increase citizens’ tax compliance. The survey highlighted that regarding indirect tax audit methods the level of knowledge of the general population is very low, necessitating the organized and systematic promotion of these new methods by the Tax Authority, which can lead to the disclosure of withheld (shadow) taxable items and thus achieve greater tax compliance in the long term.

Trends in non-profit hospitals’ investments in community environmental improvements in New Jersey, 2010-2018

Healthcare organizations play a vital role in addressing the health needs of their service areas, including those of environmental degradation. In 2010, environmental improvements were added as an expenditures category for “community building” on the non-profit hospital tax form. In this report, we identified and analyzed 36 non-profit hospital organizations in New Jersey with complete data from fiscal years 2010 to 2018 using the Community Benefits Insight Hospital Data Set. Between 5.3-15.9% of hospital entities reported any environmental improvement expenses averaging $45,395 and accounting for 0.00021% to 0.0017% of hospital operating expenses. The average statewide annual environmental improvements expenses were $204,959. Few hospitals reported environmental improvement expenses and there was no increase in expenditure over time. Given the increasing awareness for environmental determinants of health, tax and other incentives may be a way to stimulate investment in mitigation of environmental hazards to the community.

Local Fiscal Response to State Preemption: A Case Study of Massachusetts’ Proposition 2½ Tax Referendum

Abstract State preemption in the form of tax and expenditure limits significantly limits local revenue-raising capacity. To gain insights into how local governments respond to fiscal preemption through direct democracy, this study focuses on tax referenda that override the levy limit set by Proposition 2½ in Massachusetts. Analyzing a sample of 320 municipalities from 2010 to 2021, we investigate the influence of fiscal slack resources and tax burden on the levy limit overrides and exclusions. Our analysis breaks down the tax referendum process into two stages, highlighting the involvement of different decision-makers: local officials proposing the referendum and individual voters approving it. We find that municipalities are motivated to seek tax referenda due to diminishing fiscal slack resources, yet the tax burden on residents can discourage such pursuits.

광동체제 시기 해관 화폐의 출현 배경

This study analyzes the regulations converting Simayin(司碼銀) and 8-real coin into Kupingyin(庫平銀) and, through the procedures for assessing and converting actual customs duties after the payment of tariffs, examines the Yuehaiguan(粵海關) weights distinguishing them from the Kuping(庫平). The deputy customs duty structure of the Canton System created a subtle weight difference among Hubu(戶部), Yuehaiguan(粵海關), and Hong Merchants(行商). Analyzing this distinction, endeavors were made to trace the roots of the currency used in Chinese Maritime Customs, known as Haiguanliang(海關兩), back to the Canton System. As a result of the analysis, it was confirmed that the independent weights of Yuehaiguan(粵海關) distributed nationwide from Hubu(戶部) were different from Kuping(庫平), and it was conceptualized as ‘Yuehaiguanping(粵海關平)’. Yuehaiguanping(粵海關平) served as the weight standard for foreign trade and customs administration, differing from the certified weighing system represented by Yuehaiguankuping(粵海關庫平) used for accounting purposes. The weight system used by merchants, known as Simaping(司碼平), is considered to have originated from Yuehaiguanping(粵海關平), ultimately concluding that these two systems are essentially identical.“Previous studies on understanding Chinese Maritime Customs' generally share the perspective that, despite subtle differences, the Western-style customs system was introduced to China in a unidirectional process. The emergence of the currency Haiguanliang(海關兩) in Chinese Maritime Customs is considered a crucial mechanism for imperial powers to control Chinese customs. However, if we exclude the wounded pride of the Chinese people from the starting point of semi-colonialism, researchers need to explore the reasons why the Western customs system could seamlessly integrate into China's institutions without encountering significant resistance or conflict. The author aims to present a new approach to understanding Chinese Maritime Customs, which inherits the deputy customs duty structure of the Canton System. The form of outsourcing tax and customs duty operations to the private sector was not unfamiliar in pre-modern China. The idea of entrusting customs administration to tax professionals at that time was quite acceptable and feasible. The dismantling of the Canton System and the emergence of Chinese Maritime Customs signify not only the ultimate end of monopoly trade but also a significant transformation from the traditional Queguantizhi(榷關體制) to the Haiguantizhi(海關體制). This process can be understood as a major shift that could be based on the basic framework of the Canton System.

Financial conflicts of interest among presenters, panellists and moderators at haematology and oncology FDA workshops.

To assess the characteristics and financial conflicts of interest of presenters, panellists and moderators at haematology and oncology workshops held jointly with or hosted by the US FDA. We included information on all publicly available haematology or oncology FDA workshop agendas held between 1 January 2018 and 31 December 2022. General and research payments reported on Open Payments, industry funding to patient advocacy organizations reported on their webpages or 990 tax forms and employment in both pharmaceutical and regulatory settings. Among physicians eligible for payments, 78% received at least one payment from the industry between 2017 and 2021. The mean general payment amount was $82,170 for all years ($16,434 per year) and the median was $14,906 for all years ($2981 per year). Sixty-nine per cent of patient advocacy speakers were representing organizations that received financial support from the pharmaceutical industry. Among those representing regulatory agencies or pharmaceutical companies, 16% had worked in both settings during their careers. Our findings in this cross-sectional study show a majority of US-based physician presenters at haematology and oncology workshops held jointly with members of the US FDA have some financial conflict of interest with the pharmaceutical industry. These findings support the need for clear disclosures and suggest that a more balanced selection of presenters with fewer conflicts may help to limit bias in discussions between multiple stakeholders.

Estimating the Social Value of Digital Signage Landmarks as Sustainable Tourist Attractions

As urban tourism increases, digital signage landmarks are frequently utilized to develop and enhance the attractiveness of cities for tourism. However, the benefits of this development for local residents have not been fully explored from a sustainability perspective. Thus, this study aims to quantitatively analyze local residents’ perceptions of digital signage landmarks in urban areas using one of the prominent icons, the Samseong-dong free display zone in Seoul, Korea. To measure the overall value of the landmarks, this study used a double-bounded dichotomous choice contingent valuation method and spike model. Based on the surveys of 600 respondents in Korea, the results show that a household’s willingness to pay to support the landmark annually is KRW 5401 (USD 4) on average in the form of income tax. The perceived annual value for the landmark is about KRW 790 million (USD 60 million), surpassing that of typical tourism attractions in Korea.

Pajak Menurut Syari’ah

This study aims to find out how the position of tax law according to the view of Islamic law. This is very important to do because 82% of the source of state revenue of the Republic of Indonesia comes from taxes. In conditions of such high dependence on taxes, in the midst of society there are still pros and cons about the existence of tax law. This research is focused on seeing how the practice of collecting Income Tax (PPh), Value Added Tax (VAT) and Land and Building Tax (PBB) as the three largest sources of state revenue in Indonesia, then comparing it with the practice of collecting state revenue during the reign of the Prophet SAW, analyzing the causes of the emergence of taxes in Islamic governments, formulating tax criteria according to sharia and implementing taxes according to shari'a in collection PPh, VAT, and UN in Indonesia. This study uses a conventional research model that uses a qualitative approach and data collection methods based on documents and literature. The results showed that taxes have existed since the reign of the Prophet (peace be upon him) in the form of Jizya, Kharaj, 'Usyr, in addition to the main sources of income of Ghanimah, Fa'i and Zakat. Of the 6 types of income sources above, currently only Zakat can be collected, resulting in the emergence of Ijtihad in the form of Tax (Dharibah) by Ulil Amri to overcome the lack / vacancy of Baitul Mal. Although Ulama allows taxes (Dharibah), but in collecting income tax, VAT and UN in Indonesia it is still not in accordance with Shari'ah, so there are taxes that need to be improved and some types of taxes must be removed.

ПОДАТКОВА ЗВІТНІСТЬ: СУТНІСТЬ ТА ПОРЯДОК СКЛАДАННЯ

The article analyzes the approaches of leading national scholars to the definition of the concept of "tax reporting". The author characterizes the necessity of tax reporting, since it characterizes the status of an enterprise's obligations related to the accrual and payment of taxes and other mandatory payments. Tax reporting is submitted to the tax authorities.
 The purpose of the article is to deepen theoretical research on the essence of the concept of "tax reporting", to disclose the methodology of its preparation with a view to improving its quality, reliability and objectivity.
 Summarizing the approaches of scholars to the essence of tax reporting, it is worth noting three approaches. According to the first one, tax reporting is considered as a set of documents containing information on the calculation of tax liabilities; according to the second one, it is considered as a set of actions of the taxpayer on preparation and submission of reports; according to the third one, it is considered as a set of consolidated interrelated indicators characterizing the activities of the enterprise for a certain period.
 Having studied the essence of the concept of "tax reporting", we propose to supplement Article 14 of the Tax Code of Ukraine with the following definition: tax reporting is reporting containing information on the tax liabilities of an enterprise by type of tax and fees.
 The Ministry of Finance of Ukraine regulates tax reporting by establishing forms of tax returns, calculations and reports by type of tax and fee.
 The tax reporting procedure can be divided into 4 stages: Stage 1 - selection of the required form of tax reporting in accordance with the type of tax/fee; Stage 2 - preparation of a tax return for the tax/fee, i.e., entering data directly; Stage 3 - verification of the document for correctness of preparation, compliance of the entered data with the accounting data, correctness of determination of the tax base, taxable object, tax rate; Stage 4 - signing of tax reports.
 Based on the study of tax reporting on national taxes and fees, it should be noted that not all forms contain information on the procedure for their preparation. For the preparation of individual forms by type of tax and fees, notes are used after the main part of the tax reporting. Therefore, we believe that the central executive body that ensures the formation and implementation of the state financial policy should develop recommendations on the preparation of tax reporting forms for those taxes and fees that do not have them, as this will contribute to better coverage of information on tax liabilities and significantly reduce the number of pages of tax reports.

ОСОБЕННОСТИ НАЛОГОВОЙ СИСТЕМЫ РЕСПУБЛИКИ КОРЕЯ

The article examines the features of the current tax system of the Republic of Korea. The relationship between the tax system and the level of economic development of the state is obvious and undeniable: the more transparent, rational and efficient the tax system is, the more budget formation is based on tax revenues and the greater the ability of the state to finance the performance of its functions, including ensuring the socio-economic development of the country, which fully corresponds to the essence of the tax. The thesis was used as the basis for the research, according to which the tax system of the state is a set of taxes and fees levied in accordance with the procedure established by law, the system of tax authorities, as well as the methods and forms of taxation and tax administration used by them. Based on the analysis of the legislative base of the Republic of Korea, the current structure of taxes and fees, the system of tax authorities, forms and methods of taxation and administration of tax revenues to the country's budget system are considered. Based on the analytical resources of the exchange portal Take-profit.org It has been revealed that the current policy of the Government of the Republic of Korea to curb the increase in tax rates on a number of significant taxes, combined with traditional tax incentives to stimulate exports of products from companies in a number of key industries, leads to an expansion of debt financing of the economy and ultimately to an increase in the debt burden on the economy. In this regard, the dynamics of the country's debt burden was compared with the dynamics of a number of countries belonging to the G20 group. Based on statistical data from the Organization for Economic Cooperation and Development, the structure of tax revenues has been identified both by major groups (national and local) and by individual types.

Новые возможности участия граждан в инициативном финансировании бюджетов общеобразовательных школ

The subject of the study is the state of financing of Russian schools. The purpose of the work is to identify opportunities for individuals and legal entities to participate in the financing of secondary schools. To ensure the competitiveness of Russian higher education, it is necessary to create a solid foundation for secondary education so that school graduates have the highest basic education, so that families do not have to bear the huge costs of additional private education in grades 10 and 11 (tutors and additional courses in preparation for the Unified State Exam) to successfully pass the final exams. To improve the quality of secondary education, it is necessary to massively and point wise finance targeted school projects. The article considers the problem of finding sources of financing for initiative budgets of secondary schools. The main drawback of the existing experience in financing initiative budgets in the Russian Federation has been identified, in which the final selection of projects for implementation and the final decision on the amount of allocated funding does not take place at the school board level (as it should be in accordance with the fundamental principles of initiative (participatory) budgeting, but at a higher level – as a rule, by a commission of officials the subject of the Russian Federation in which the school is located. The experience of Germany in terms of the organization of targeted transfer to secondary schools of financial resources received in the form of taxes from specific individuals and legal entities based on the taxpayer's choice is considered. It is proposed to provide school initiative budgets with their own sources of financing, independent of the decisions of executive authorities, based on two ways for parents of secondary school students to transfer part of the amount of parental income tax to the income part of the initiative budgets of schools where their children study, thanks, firstly, to modification of the existing tax deduction for education, bringing its size up to seven times the amount of parents' expenses for transferring money to the initiative budget of the school; Secondly, the permission for parents whose income is more than 5 million rubles per year to direct, at their choice, part of their income tax (levied at an increased rate of 15%) in a targeted manner to the initiative budget of the school where their children study. The economic effect of both methods is calculated using the example of one school.

“The Commercial, Socio-Demographic and Legal Aspects Distribution of the Informal Business in The Urban Areas of Tanzania”

Urban areas worldwide are primarily home to the informal sector due to enormous potential for job and income generation. Despite of its massive contribution to the country’s economy, it has very little information about the socio demographic characteristics that are found and discovered in the literature. The sociodemographic, economic, and legal characteristics of the Informal sector and people associated are examined in this paper’s empirical profile of the sector in an urban setting in Mwanza. 80 respondents provided information as the data collected from the questionnaire. The study used the Cross-tabulation and descriptive statistics in data analysis. The findings display that men dominate in the industry, the education levels of people are low, that the majority of people are young (19–26 years old), married, and that family labor is used. Businesses are also willing to operate at times and places that are convenient for their clients. The report also exposes that 82.5% of running activities lacked a license, and that 55% of the activities received funding from the owners’ own sources. Also, the findings showed almost 70 to 80% of Tanzania depend on IS and approximately 75% Of Mwanza region has Informal sectors which contributed to more employment of people than formal sectors. Generally, the study concludes that the IS significantly develops urban people’ quality of life. Therefore, in order to improve performance and improve the standard of living for those involved, as well as to enable Local Government Authorities to receive revenue in the form of taxes, the study suggests that Local Government Authorities should address training needs and intervene in the Informal Sector’s operations in the region, country at large. The results will also be used for the monitoring the implementation of local authority, regional and national, commitments such as implementing the Tanzania Development Vision for 2035.

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

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

STUDY OF THE GENERAL SITUATION OF IT IN UKRAINE IN DETERMINING THE FACTORS INFLUENCING THE ECONOMIC PERFORMANCE OF THE SEGMENT

The article is devoted to analyzing and researching Ukraine's technology segment. This study was conducted due to the importance of the segment for developing countries and the importance of understanding the main factors of influence that allow for improving the economic performance of the segment's entities. The article analyzes the general situation of the technology sector in Ukraine. Various methods of analysis were used. One was the comparison method, which included indicators for the technology and information segments since these segments form the country's ITC sector. The article reflects trends and analyzes specific segment indicators. Hence, an upward trend was analyzed and derived to indicate the number of units involved in the technology segment. The predominance of micro and mini entities in the segment was confirmed, which confirms the previously conducted tests for Central and Eastern Europe when reviewing certain countries. It is noted that the central economic units representing Ukraine's IT segment are individual entrepreneurs. The study demonstrates the dynamics and analysis of economic performance indicators of the segment. Three main groups of factors of possible impact on the performance of economic entities were presented. Hence, the tax burden on the basic taxes in the form of income, profit, and social tax was analyzed. Since individual entrepreneurs represent most entities in the IT segment, the tax base was studied at the general rates and when deriving separate data for the IT segment. The educational component was demonstrated to familiarize and understand the growth trend in the number of students majoring in IT. The third group of factors was represented by the costs of specialists involved in the segment's work, such as the total segment's personnel costs and the average monthly salary. In general, the trend in the indicators in the article is demonstrated as an upward trend. The general analysis presented in the article allowed to derive a model of dependence of the net profit of IT segment entities in Ukraine on the factors of influence when determining only specific indicators of influence using the methods of static base analysis. The final model was obtained by conducting a panel least squares modeling with the test for omitted variables.

Конструктив преференциальных налоговых режимов как детерминанта привлечения инвестиций в инновационное развитие России

The subject of the study is preferential tax regimes as a factor in fulfilling the task of attracting investments in the innovative development of Russia. The purpose of the work is to justify its deepening and expansion in conditions of macroeconomic instability, external challenges and sanctions pressure and changes in tax policy directions, forms and methods of implementation, accompanied by a significant correction of such a method of attracting investments and solving problems of achieving technological sovereignty as the use of mechanisms and instruments of a preferential nature. The object of the study is fiscal instruments aimed at stimulating investment in industrial development through the use of effective innovations related to the creation and functioning of various preferential tax regimes. The research methodology is based on the theory of economic development, the place and role of tax instruments in achieving the technological sovereignty of the country. At the same time, tax preferences are considered as a broader concept than tax benefits. It is concluded that, despite the indirect impact of tax instruments, their combination and complexity of application with other economic measures of influence on the business process make it possible to achieve the tasks set. At the same time, attention is drawn to the fragmentation of decisions taken, which leads to the impossibility of effective application of such organizational forms of preferences as special economic zones/special economic zones (SEZ), regional investment projects (RIPS), special investment contracts (SPIC), agreements on the protection and promotion of investments. The targeted nature of the preferences provided as part of the recognition of the multilevel structuring of tax regulation is designed to take into account regional specifics and the needs of the development of key industries in order for the country to achieve technological sovereignty.

Determinants of the Quality of Tax Audits for Content Creation Tax and Tax Compliance: Evidence From Egypt

This study aims to examine the effect of determinants of the quality of tax audits for content creation tax on formal tax compliance and actual tax compliance. We used the questionnaire tool to collect data for a sample of 179 tax auditors, also we used partial least squares (PLS) to test the hypotheses. The result showed each of the regulations and laws, the quality of communication between the tax authority and taxpayers and the determinants associated with organizations have a positive effect on formal tax compliance. Meanwhile, the regulations and laws have a positive effect on actual tax. Also, there is no effect for both the quality of communication between the tax authority and taxpayers and the determinants associated with organizations on actual tax compliance. This study focused on the income tax on the profits of content creators and did not address the value-added tax on content creation. This study was also limited to the opinions of tax auditors and did not address the opinions of content creators.

Environment care as Intention of non-business undergraduate students to enroll taxation courses

Safe environment and effective taxation is one of the keys to nation-building as this is the lifeblood of the country and this ensures a nation’s economic prosperity and success. The collection process has been continuously challenging as new tax reforms were introduced in the Philippines in 2018. To resolve this challenge, a House Bill was proposed by the Congress in June 2022 to mandatorily teach “tax literacy, consciousness and responsibility in intermediate, secondary, technicalvocational and tertiary education in both public and private schools”. Thus, to assess the need to enhance tax literacy, the study aims to explore the opportunity to develop and introduce taxation courses for non-business collegiate students. The study examined the interest and perceived need for learning taxation among non-business collegiate students. The study utilized a survey method and a Likert Scale to gather data from 518 valid respondents. The study highlighted the significance of formal tax education in fostering tax compliance among taxpayers and its implications for curriculum design and student engagement strategies in taxation education. The study included a literature review exploring the factors contributing to tax evasion and the determinants of tax compliance. The hypothesis that was tested and presented in the study showed that interest and perceived need in learning taxation are key factors positively affecting students' interest in enrolling in taxation courses, while the ease of learning taxation may not play a significant role in this context. The findings of this research provided valuable insights into whether these variables collectively contribute to students' interest in enrolling in taxation courses.

Налоговая нагрузка НДФЛ и страховых взносов в Российской Федерации

Introduction: the period between 2000 to 2020 was marked by serious changes in taxation in the Russian Federation. The consequences of these changes for both the budget system and residents of Russia are still poorly studied, in particular, with reference to the impact of changes in social contribution rates and the introduction of various tax benefits on reducing income inequality. Such studies are necessary for both determining the degree of distortion in various incentives by tax policy measures and evaluating the effectiveness of these measures. Objectives: to assess the tax burden on individuals and households in order to determine the degree to which tax reforms comply with the originally stated goals, primarily, in terms of fairness criteria. Methods: analysis of distribution curves, regression analysis. Results: the tax wedge assessments based on the survey data revealed the differences between the actual level of the tax burden and the formal tax burden as well as tax evasion typical for low-income groups of the population. At the same time, there were no significant differences found in the tax burden distribution in individuals and households. Conclusions: the taxation system for individuals in Russia is regressive. The results obtained turned out to be robust to the choice of specifications of the estimated equations. It is important to note that there is a relatively high degree of regressiveness of the taxation scale in terms of insurance premiums and, at the same time, a bell-shaped dependence of the tax burden on the size of the payroll.

Evaluation of the Performance of Residential Property Investments in Minna, Niger State, Nigeria

This study evaluated the performance of residential property investments in Minna, Niger State, Nigeria. Data for the study were collected through field survey from estate surveying and valuation firms which are active in the residential property market in Minna. Thus, a total of 382 residential investment properties were selected from the property portfolio of estate surveying and valuation firms in the city for the study. Variables utilised for the study include the capital value, annual expenses in form of taxes, rates, repairs etc. and annual rental value of 1-BR, 2-BR and 3-BR apartments for the period, 2009 – 2021 and analysed using analysis of variance, geometric mean and coefficient of variation. The findings indicate that the variance in total return for all residential investment property types across all the study locations is statistically significant, also the risk associated with this return varies according to the residential property investment types across all the locations considered in the study. The study recommends that prudent residential real estate investors in the city require impeccable pre-investment appraisal of residential property investments at all locations in the city before investing their capital, particularly if they are risk averse.

Ada Apa dengan Niat Wajib Pajak dalam Menggunakan E-Filling Di Indonesia?

The Directorate General of Taxes' Self Assessment method gives taxpayers the confidence to calculate, pay and report their own taxes. E-filing facilitates tax reporting in Indonesia, supporting the Directorate General of Taxes' efforts to accelerate revenue. Qualitative research using the meta-analysis method shows that WP behavioral interest affects the effectiveness of e-filling which has an impact on formal tax compliance. The low effectiveness can be caused by the lack of WP interest, which is reflected in the preference for using other methods and the lack of recommendations. Socialization and awareness raising are needed. The e-filing application plays an important role despite some technical constraints. Changes to information technology affect the level of formal compliance of taxpayers. The information technology acceptance model emphasizes perceived usefulness in influencing user behavior. Despite technical constraints, technological developments such as e-filing receive a positive response from taxpayers for future tax return submission.