Individual Tax Revenue Research Articles

MSME taxpayer compliance in Pekanbaru from the perspective of tax understanding, tax sanctions and tax socialization

The tax authorities in Indonesia continue to make extensive efforts to increase tax revenue, which is the main source of state revenue. This extensification focuses on increasing individual tax revenue, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of tax understanding, tax sanctions, and tax socialization on the level of taxpayer compliance of MSMEs in Pekanbaru. The study uses a quantitative method with the Structural Equation Model (SEM) approach. Data were obtained through an online questionnaire survey from MSME business actors in Pekanbaru City. A purposive sampling technique was used to select 32 respondents as research samples. The sample criteria include business actors domiciled in Pekanbaru who calculate and pay taxes independently and meet MSME criteria based on applicable regulations. The study results indicate that tax understanding and tax sanctions positively affect the level of taxpayer compliance of MSMEs in Pekanbaru. However, tax socialization does not show a significant effect on taxpayer compliance. This study provides insight into tax compliance patterns outside Java that can be considered when making regulations by the tax authorities in Indonesia.

From Structural Imbalance to Structural Optimization: A Theoretical Analysis for Establishing a Modern Tax System

The essence of the modern tax system is the unity of the modern tax framework and the functions it supports. Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation. The heart or soul of the establishment of a modern tax system is making modern tax functions the standard, acting to optimize the tax structure, and creating a form of tax system with a functional balance that integrates “optimized resource allocation, maintenance of market unity, promotion of social equity, and ensuring long-term national stability”—constituting a modern tax framework. The transition from structural imbalance to structural optimization is the fundamental route to establishing a modern tax system. On the premise of maintaining basic stability in the macro-tax burden, the supplementation and strengthening of the shortcomings and weaknesses in modern tax functions primarily involve supplementing and strengthening the direct taxation shortcomings and weaknesses that are in an “absent” or “weak” state in the current tax framework. Increasing direct taxes and raising their proportion essentially mean increasing the tax paid by individuals and raising the share of individual tax revenue in total tax revenue. This is the most important and central aspect of action to optimize the tax structure.

Evalution of Individual Tax Receipts During The Covid-19 Pandemic at the Manado Pratama Tax Service Office

Tax revenue is the main source to increase state revenue. Therefore, to increase tax revenue, one of the efforts made by the government is that taxpayers are entrusted with calculating, depositing and reporting their payable taxes. Impact on sources of funds and spending. This happened due to the impact of the COVID-19 pandemic. The various new policies that have been established by the government to combat the ongoing COVID-19 pandemic are of course closely related to revenue from the tax sector and state spending to fund COVID-19 prevention. This study aims to determine individual tax revenue during the COVID-19 pandemic at Manado Pratama Tax Service Office. The method used in this research is a descriptive qualitative research method. Sources of data used are primary data and secondary data. The results of the study show that individual tax revenues have decreased significantly in 2020 during the COVID-19 pandemic compared to the years before the COVID-19 pandemic.

The Effect of Self Assessment System and Tax Knowledge on Individual Taxpayer Compliance

Taxes are people's contributions to the state treasury which are used to support the work program of the government to implement changes, so that government goals can be achieved. The role of the taxation sector is very large in supporting state revenues, so that in this case the awareness of the public as corporate taxpayers and personal taxpayers is really needed. The self-assessment system is one of the government's efforts in growing individual tax revenues by giving confidence to taxpayers to be active in carrying out their own tax obligations. In implementing the self-assessment system, taxpayers need to understand tax knowledge. Tax knowledge is a basis that can support the implementation of the current system. This study aims to determine the effect of self-assessment system and tax knowledge on individual taxpayer compliance. The research population is taxpayers domiciled in the city of Manado with a sample of 100 respondents. The research method uses questionnaires and analytical techniques using multiple linear analysis assisted by the SPSS Version 25 application program. The results of the study show that the self-assessment system variable does not have a significant effect on individual taxpayer compliance, while the tax knowledge variable has an influence on individual taxpayer compliance.

Influence Of Hr Competence, Utilization Of Information Technology And Understanding Of Accounting Standards On The Quality Of LPD Financial Statements In UBUD District

This study aims to empirically test the Influence of Human Resource Competence, Utilization of Information Technology and Understanding of Accounting Standards on the Quality of Financial Reports. Sample selection was taken by using the purposive sampling method. The data used is secondary data. The population in this study were employees in the finance department in all LPDs in Ubud sub-district, with a total of 32 LPDs. Determining the sample adopted the purposive sampling technique, namely selecting samples based on criteria so that the research sample was 96 samples obtained from the total population multiplied by the year of observation. The data analysis used in this study was a multiple linear regression analysis with a significance level of 5%. The results show that the tax audit has a positive and significant effect on individual tax revenues. Tax collection has a positive and significant effect on individual tax revenues. Tax socialization has a positive and significant effect on individual tax revenues. Suggestions for companies are expected to continue to improve the implementation of audits, tax collection and socialization of taxation. For further research, it is expected to use other variables such as ownership of NPWP.

The Effect Of Tax Audit, Tax Collection And Tax Socialization On Revenue Tax Personnel At The Service Office Tax Primary Denpasar East

The purpose of this study was to determine the effect of tax audits, tax collection and tax socialization on individual tax receipts at the East Denpasar Pratama Tax Service Office. This study uses primary data in the form of a questionnaire, the data is obtained directly from the source through respondents' answers at the East Denpasar Pratama Tax Service Office. The population in this study includes individual taxpayers who are registered at the East Denpasar Pratama Tax Service Office, amounting to 129,542 people. The research sample amounted to 100 respondents with a sampling technique that is purposive sampling method which has the following criteria: 1) Individual taxpayers who already have a Taxpayer Identification Number (NPWP) as their identity. 2) Individual taxpayers who are registered and active in the East Denpasar KPP Pratama office and have carried out tax payment activities. This study uses three independent variables, namely tax audit, tax collection, and tax socialization. Furthermore, individual tax receipts are used as the dependent variable. This research uses multiple linear regression analysis technique with SPSS software. The results of this study indicate that the tax audit has a positive and significant effect on individual tax revenues. Tax collection has a positive and significant effect on individual tax receipts. Tax socialization has a positive and significant effect on individual tax revenues.

THE EFFECT OF FOREIGN DIRECT INVESTMENT ON TAX REVENUE IN DEVELOPING COUNTRIES

The objective of this research paper is to study the effect of Foreign Direct Investment (FDI) on tax revenue in developing countries. FDI net inflow, greenfield, and brownfield FDI are selected as the independent variable, and tax revenue and its types are chosen as the dependent variable. Using panel data analysis, this research finds that FDI net inflow has a positive correlation on total tax revenue, corporate tax revenue, individual tax revenue, and VAT revenue. However, the effect of FDI net inflow on property tax revenue is not statistically significant. This research also finds that in the developing countries, the greenfield FDI has a beneficial effect on tax revenue while brownfield FDI tend to erode tax revenue. To deal with the possibility of endogeneity problems, this research uses “political stability and absence of violence” index as an instrumental variable and conducts a two-stage least square (2SLS) regression to estimate the parameter. The result shows that FDI has a positive correlation on total tax revenue, but not significant. However, the endogeneity test shows that the endogeneity problem is less likely to exist. To conclude, FDI and tax revenue tend to have only one direction effect from FDI to tax revenue.

Problem aspects of forming and development of united territorial communities in Carpathian region

The paper provides the analytic research of forming of united territorial communities (UTCs) in the regions of Carpathian region (Transcarpathian, Ivano-Frankivsk, Lviv and Chernivtsi regions). The author reveals the peculiarity of united communities in the region – the composition of UTCs includes the settlements that the Law of Ukraine “On the status of mountain settlements in Ukraine” regards as the mountain ones and border communities. Correspondence of the formed UTCs of the region to the criteria of capable territorial communities (number of population, share of basic subsidy, expenditures on managerial aparatus) defined by the Ministry of Regional Development, housing and construction of Ukraine are analyzed and compared to average rates in Ukrainian UTCs. The relevant conclusions are made. Special attention is paid to the impact of the region’s socio-economic development on the peculiarities of forming of UTCs’ internal capacity. The author finds the dependence of the revenues to UTCs’ budgets on the level of their economic development and availability of entrepreneurship structures on their territories. The absence of dependence between personal income per capita in an UTC and its population number is explained based on conducted ranging. The level of socio-economic development of urban and rural united communities is examined. The research proves the presence of substantially lower rates of rural communities’ budget profitability per capita than in urban UTCs due to comparatively high level of cities’ development and their positioning as economic growth centers. Based on the revealed differences in the levels of financial capacity of UTCs that comprise mountain settlements and other united communities in the region and Ukraine in general as well as urban and rural UTCs the author conducts the analysis of the structure of own revenues across the defined groups. The first case reveals the higher share of individual tax and single tax in own budget revenues and insignificant share of revenues from excise and land taxes. The result can be explained by the specifics of territorial location and geographic peculiarities of such communities. Analysis of the features of forming and development of UTCs in Carpathian region contributed to revealing the smaller average area of an UTC in the region compared to the average rate in Ukraine, lack of UTCs’ correlative land resource that is one of the major community assets and the lower rate of individual tax revenues than average in Ukraine testifying to the low level of communities’ economy development.

The Short and Long Run Effects of Selected Variables on Tax Revenue - A Case Study

The main objective of this article is to empirically examine the short and long-run relationship between real tax revenue and real local government expenditure as well as investigate the relationship between real sales tax revenue and real individual tax revenue and selective variables in Washington, D.C. for the period ranging from 1984-2015. The study uses the Johansen co-integration techniques as well as the bivariate and multivariate vector error correction model (VECM). The results indicate that there is a unidirectional and one-way causality running from real local government expenditure to the real DC’s tax revenue in the short and long-run, but not vice versa. The finding indicates that DC’s tax revenue changes local government expenditure. As a result, budget deficits can be avoided by implementing policies that stimulate DC’s tax revenue. The Granger-causality test shows that DC resident employment does affect real individual tax in the short and long-run, simultaneously. The Granger-causality test shows that DC resident employment, household’s population and stock of housing does affect real sales tax revenue in the short and long-run simultaneously. Furthermore, the results of the impulse response function (IRF) indicate that household’s population and stock of housing are the major short-run effect on the real individual income tax and real sales tax revenue.

An Analysis of the Tax Revenue Components in Sub-Sahara Africa

Reforming the tax system in Sub-Sahara Africa (SSA) will require a closer look at the individual tax revenue components, not just tax revenues as a whole. The findings in this paper established that tax revenue determinants affect the individual tax revenue components in different ways. In this connection, we find that the tax structure in SSA is skewed towards indirect taxes because the existing structural, institutional and policy characteristics in these countries are not conducive for the collection of direct taxes. On the other hand, indirect taxes are less susceptible to these influences, hence can be collected with little effort.

Distinctive Features of the Australian Gambling Industry and Problems Faced by Australian Women Gamblers

The money generated by state and territory governments from various gambling activities in Australia represents about 12% of their individual tax revenues. Gamblers using Australia's 188,000 electronic gaming machines (EGMs) in hotels and clubs spent AU$9.55 billion (US$8.02 billion) in 2003–04. In recent years, the Australian gambling industry has experienced significant changes, particularly in terms of the increased participation of women in the industry. This article highlights those features of the Australian gambling industry that make it unique, including the effects that casinos and EGMs have had on Australian society and, in particular, on Australian women. The article concludes by providing nine recommendations including support groups, clocks, jogger cards, and education, to help reduce problem gambling among Australian women.

Tax Elasticities and the Impact of Discretionary Tax Measures on Government Revenue in Papua New Guinea, 1975–92

This paper evaluates tax elasticities and the impact of discretionary tax measures on government revenue in Papua New Guinea (PNG) using a dynamic macroeconometric model of taxation which captures the interaction between GDP, individual tax systems and individual tax revenues and bases. Our findings show that economic growth and discretionary tax changes have both been effective in mobilizing additional tax revenue. However, the responsiveness of the individual tax system reflected base‐to‐GDP elasticity except personal income tax whose elasticity reflected increased tax rates.