Online Tax Research Articles

Improving taxpayer registration through nudging? Field experimental evidence from Brazil

Deficient taxpayer information is a major impediment for taxation, particularly in developing countries. However, in contrast to the well-established literature on nudging tax compliance, field experimental evidence on low-cost interventions to improve the taxpayer registry is scarce. This paper presents the first evidence on promoting registration in an online tax registry. We randomized outreach communications to over 160 K Brazilian property taxpayers, thereby targeting a tax considered a sleeping giant in Latin America. A simple request to join the registry, embedded in a graphically designed e-mail, substantially increased registration relative to a control treatment. Strikingly, however, adding a lottery reward unintendedly reduced registration in comparison to the simple request. Survey evidence, unavailable in previous studies, points to altered effective motivations to register as an explanation. We highlight one mechanism that can reconcile different results in the literature: rewards may signal voluntariness and lack of enforcement. This is also consistent with the results of our analysis of property tax payments. It suggests that the e-mails increased tax payments of certain taxpayers, but that the lottery treatment lowered payment rates for high-value properties. In sum, nudging may be one element of a successful strategy to improve taxpayer registration. However, while simple low-cost outreach activities improve registration, the use of low-powered incentives can have adverse effects.

Lessons from Teaching Tax Online

Lessons from Teaching Tax Online

Tax Digitalization and Tax Service Quality’s Effects on Taxpayer Obligation During the Pandemic Era

Background: The pandemic, also known as COVID-19, has a significant impact on the global economy and tax system. As a result, taxes will be lower, and national economic growth will be slower, national income will be lower, and spending and financing will be higher.
 Aim: The author decided to do research into the relationship between digitalization and the quality of taxes, tax incentives, and taxpayer obligations.
 Method: This research applied quantitative approach and a total of 400 respondents were selected from regular persons who have served as tax commissioners in DKI Jakarta and have used online tax services.
 Findings: Tax digitalization, the quality of tax services, and tax incentives have all benefited from taxpayer compliance during the COVID-19 pandemic. Throughout the COVID-19 epidemic, tax incentives can help to attenuate, if not strengthen, the influence of tax digitization on taxpayer compliance.

Digital transformation of everyday lives of older Swiss adults: use of and attitudes toward current and future digital services

Digital (consumer) services, such as ticket machines, self-checkout, and online reservations, have become increasingly important in modern society. Studies on adoption of these services and openness to using future public digital services (e.g., online voting, online taxes, electronic patient records) have mostly focused on younger adults or nonrepresentative samples among older adults. Therefore, two important questions remain that can best be addressed with representative sampling: To what extent do older adults use or are willing to use current and future digital services in their everyday lives? How do older adults evaluate the ease of use of these services?. The study included data on use of current and future digital services among a large Swiss sample of 1149 people age 65 years and older (mean age: 74.1 years, SD: 6.69). Descriptive and multivariate analyses showed that (a) established services such as cash machines were used more often than new services, such as self-checkout apps or machines. (b) Perceived ease of use is related to age, socioeconomic status, health, and interest in technology. (c) Only 8.9% had an overall positive attitude toward these digital services, and this attitude was predicted by age, gender, socioeconomic status, and interest in technology. (d) Participants were more often open to filing taxes online than voting online, and openness was predicted by age, income, and interest in technology. Today, mainly older adults with a high interest in technology use digital services. Nevertheless, potential for greater use is evident.

Implementation of the Online Tax Payment Facility in a Philippine Local Government Unit

Implementation of the Online Tax Payment Facility in a Philippine Local Government Unit

The Effect of Online-Based Transportation on Conventional Transportation Revenues in Baubau City

Online-based transportation is a type of transportation that uses a smartphone to store applications in the form of a server that can be used to order transportation equipment in the form of two-wheeled or four-wheeled vehicles. With this online transportation, consumers now no longer have to wait or have to go to wait at the motorcycle taxi stand or at the roadside to wait for a taxi or tell the address because Taxi online already has a coordinate point for a pick-up point for customers. It can even be picked up at home though. In addition, consumers do not need to haggle about fares, because they have been determined based on the distance traveled. Initially, the presence of conventional taxis (Ade Taksi) in Baubau City was 25 units, but over time and coupled with the presence of online transportation, now there are only 8 taxi units that are actively operating. The purpose of this study is to find out how much influence the existence of online-based transportation has on the income of conventional taxi drivers and how people are interested in using conventional taxis after online transportation. Based on the results of research, online transportation has a very negative influence on the income or income of conventional taxi drivers. As evidence, it can be seen from the results of the study that the income of taxi drivers decreased before the presence of online transportation and after the presence of online transportation. The average income earned by conventional taxi drivers is Rp. 4,312,500 and after online transportation of Rp. 3,412,500 and the presence of online-based transportation has a negative impact on the large number of interest in using conventional taxis. This can be proven by the decrease in monthly taxi revenue before the online-based transportation and after the online-based transportation. So that the average number of taxi enthusiasts or customers before the online online-based transportation was 1,170 calls and the average number of customers after the online-based transportation was 927 calls (10.9%). 500 and the presence of online-based transportation has a negative impact on the large number of interest in using conventional taxis. This can be proven by the decrease in monthly taxi revenue before the online-based transportation and after the online-based transportation. So that the average number of taxi enthusiasts or customers before the online online-based transportation was 1,170 calls and the average number of customers after the online-based transportation was 927 calls (10.9%). 500 and the presence of online-based transportation has a negative impact on the large number of interest in using conventional taxis. This can be proven by the decrease in monthly taxi revenue before the online-based transportation and after the online-based transportation. So that the average number of taxi enthusiasts or customers before the online online-based transportation was 1,170 calls and the average number of customers after the online-based transportation was 927 calls (10.9%).

Pentahelix Model in Revenue Optimization of Restaurant, Hotel and Amusement Tax Through Tapping Box in Kolaka Regency

To avoid gaps in tax leakage, the Kolaka Regency Government made a policy in the form of Regent Regulation Number 24 of 2019 concerning Online-Based Payment and Collection of Regional Taxes and Levie. A few months since the installation of this tool, the amount of tax revenue is always increasing. Then the receipts fluctuated and were added again due to the covid-19 pandemic even though there had been an increase in the number of installations of tax recording devices. The purpose of this study is to explore the Pentahelix Model in optimizing online tax revenue. This research method uses qualitative methods and phenomenological research types. The results of this study indicate that the element in Pentahelix, namely the government as a policy maker, has not yet developed a Standard Operating Procedure (SOP) related to the management of tapping boxes. There are still business people who have not committed to inputting each of their business transactions. There are still people who refuse to input transaction data into the Tapping Box and have not taken the initiative to supervise business actors who are tax collectors who tend to be less cooperative with government policies. The media has not been maximal in providing information related to online tax collection policies and the phenomena that occur. The Pentahelix model which has five elements such as academics, government, business people, the community, and the media must synergize and collaborate with each other to exchange resources in order to increase the realization of online-based tax revenue in Kolaka Regency.

Online tax processes implementation and capability of selected taxpayers in Manduriao, Iloilo City

<p><em>Majority of the population has limited knowledge on taxation and filing of taxes over the counter much more on online filing. </em><em>The study aimed to determine the level of online tax processes implementation of BIR Iloilo City and the degree of online tax processes capability of selected taxpayers in Manduriao, Iloilo City from November to December 2020. The descriptive-correlational research design and Technology Acceptance Model (TAM was used as support of the study. The model shows haw users come to accept and use the technology. Descriptive and inferential statistics were also used. A researcher-made questionnaire was distributed to randomly select 155 taxpayers in Manduriao, Iloilo City. Data were analyzed and interpreted using the Statistical Package for Social Science Software (SPSS) applying frequency count, percentage, mean. T-test, f-test, analysis of variance and Pearson r were availed to test variances and similarities. Findings highlighted that the BIR level of online tax processes implementation was high as to perceived credibility and ease of use. The degree of online tax processes capability was high particularly in technical knowledge. There was a significant difference in the level of online tax processes implementation considering highest educational attainment while variation was not evident as to sex, age, business industry and years in business. The level of online tax processes implementation of BIR Iloilo City correlated with the degree of online tax processes capability of selected taxpayers in Manduriao, Iloilo City. <strong></strong></em></p>

Antecedents of E-SPT Receipt to Increase Compliance of Medium Business Taxpayers in Denpasar, Bali-Indonesia

Directorate General of Taxes, need to modernize tax administration. Taxpayers are currently able to fulfil their online tax reporting obligations, known as e-filing. Because the submission is online, the Notification Letter (SPT) submitted must also be in electronic form or e-SPT. Electronic reporting of tax obligations is expected to increase taxpayer compliance. The adoption of e-SPT in the Taxation sector as an effort to improve taxpayer compliance is interesting to study. In this case, the Technology Acceptance Model (TAM) Theory offers a powerful and simple explanation for the acceptance of technology and the behaviour of its users (Venkatesh, 1999). Based on (Venkatesh, 1999), acceptance of technology is determined by individual perceptions and intentions which will ultimately shape a person's behaviour in accepting a technology, namely e-SPT. This study aims to determine how the effect of taxpayer compliance antecedents in the perspective of the Technology Acceptance Model. This research was conducted on 90 MSME taxpayers registered at the Tax Service Office (KPP) Pratama throughout Denpasar City using PLS-SEM analysis, with the help of SmartPLS 3.0 Software. The results show that e-SPT self-efficacy can act as an antecedent in an effort to increase perceptions of behavior in using e-SPT in increasing tax reporting administration compliance as mandated by law.

Analysis of Restaurant Tax Online System Policy for optimization of Regional Tax Revenue at DKI Jakarta Provincial Revenue Agency

This research is based on the existing phenomena where tax revenues have not been optimal, through the Restaurant Tax Online System policy as one of the efforts in optimizing Local Tax Revenues. Restaurant Tax is one of the local tax revenues that have a large contribution. This research aims to analyze the Restaurant Tax Online System Policy for optimization of Regional Tax Revenues in the Regional Revenue Agency of DKI Jakarta Province. This study uses single cash (single case study), using qualitative methods, data is collected through observations, in-depth interviews, and documentation with the aim of producing the best conclusions and can strengthen the researcher's arguments. The results showed that the policy of the online system of restaurant tax for optimization of local tax revenue has not been implemented optimally, less optimally due to human resources that do not handle Information and Technology (IT), the number of restaurants that still use manual transaction systems, there are still taxpayer concerns about the online system of restaurant taxes, and there are still taxpayers who do not want their business transactions online. The results of the study can be concluded that the Analysis of Restaurant Tax Online System Policy for optimization of Overall Local Tax Revenue is less continuous socialization and the online system method has not been done effectively so that tax revenues have not been optimal.

Pengukuran Kepuasan Pengguna Layanan Pajak E-Filing Menggunakan IPA (Importance Performance Analysis) Studi Kasus Di Universitas Pendidikan Indonesia

Tax is one of the sources of state revenue. Every citizen who has an income of up to 60 million and above is obliged to report taxes to the Directorate General of Taxes. Tax reporting by taxpayers is currently done online through e-filing. Every taxpayer in their online tax reporting has the ability to use the internet, but in practice the tax reporting experiences several obstacles. For this tax reporting, it is expected that taxpayers have convenience in tax reporting, so that taxpayers feel satisfied. The satisfaction of this service needs to be investigated specifically. This research was conducted on employees and lecturers at the University of Education Indonesia. The purpose of this study is to determine the expectations and performance of tax services by the Directorate General of Taxes. The research method uses descriptive data analysis with IPA (Importance Performance Analysis)

Pengembangan Transaction Monitoring Pajak Berbasis IoT Dengan Fitur Script Auto Reboot Studi Kasus : PT. Pinisi Elektra

Online tax payments are one way to speed up the tax reporting process for taxpayers. The development of the online system is still often experiencing problems, especially the accumulation of data which eventually the online system experiences obstacles that result in the payment process being hampered. Another problem that may occur is that there are still many taxpayers who do not know and understand the online system properly. The development of transaction monitoring has a weakness where the computer system connection will die if it is used continuously to monitor transactions that occur within 1 or 2 weeks depending on the temperature conditions of the system in which it is placed. Therefore, it is necessary to add the auto reboot feature. The development of internet of things (IoT)-based tax transaction monitoring will make it easier for taxpayers to pay taxes because there is a link between taxpayers and companies engaged in tax payment services so that taxpayers are no longer bothered with the matter of paying taxes. The purpose of this study is to design an IoT-based transaction monitoring method and connect transaction monitoring tools to each cash register database or server in each store. While the method used in this research is data collection, among others in the form of observation and interviews as well as system development methods which include analysis, design, implementation, operation, and system maintenance. The results obtained from the design and connectedness of the system indicate that tax transaction monitoring can be carried out continuously so that the system can make it easier for taxpayers to carry out reporting. Keywords: online tax, taxpayers, transaction monitoring, auto reboot, internet of things

The Effectiveness of the Implementation of the Online Tax Service System on Taxpayer Compliance in the Pandemic Period

The Effectiveness of the Implementation of the Online Tax Service System on Taxpayer Compliance in the Pandemic Period

FACTORS AFFECTING THE SATISFACTION OF BUSINESSES USING ONLINE TAX PAYMENT SERVICES AT THE TAX DEPARTMENT OF HO CHI MINH CITY, VIETNAM

Customer satisfaction forms the foundation of any business success, as it leads to service reuse, brand loyalty and positive word of mouth. This study has been conducted as a survey. Convenient sampling method has been applied on a sample of 300 enterprises that have been using online tax payment services of the Tax Department of Ho Chi Minh City. The research model parameters include: (1) Information and system quality, (2) Time efficiency, (3) Confidentiality of information and transactions, (4) Support service / customer service, (5) Helpful awareness, (6) Trust in tax authorities. The results show that confidentiality of information and transactions has the strongest impact. Trust in tax authorities and Helpful awareness impact goes second. Next is time efficiency and support service/customer service. Finally, the Information and system quality is ranked the last one since it has the lowest beta coefficient.

E-Finance Information Technology Governance Analysis Using the Domain MEA COBIT 5 Frameworks in the Regional Financial Agency of Salatiga City

Utilization of Information Technology (IT) is able to produce good government management. The implementation of E-Finance continues to be developed by the Regional Finance Agency "BKD" in helping people make online tax payments and management through the website. COBIT 5 as a framework that focuses on control, not execution, so that it can optimize IT utilization, as well as ensure service delivery and measure against what can be done to answer future needs. This research focuses on one of the COBIT 5 domains in it, namely Monitor, Evaluate, and Assess (MEA). By utilizing the Domain MEA COBIT 5. The results of the calculation of the maturity level of IT management at Regional Finance Agency of Salatiga City have reached level 2 in the Capability Model table, namely Managed Process with the results of the gap analysis of each process is the GAP from MEA01 of 2.19, in MEA02 with GAP owned by 2.56 and MEA03 has a GAP of 2.46. In each process, the MEA domain from MEA01, MEA02, and MEA03 has been conducted, monitored, and evaluated on IT performance with reference to organizational policies (Niemann, 2010).

Motorized Vehicle Security System With Master And Slave Key Models

Indonesian are carrying out routines both for personal gain, groups can use a variety of transportation in land, sea and air. Kinds of transportation that are available in the middle of the community that is affordable to have, are vehicles both two-wheeled and four-wheeled. The tendency of motorized vehicles to increase due to various factors including more economical compared to other transportation, simplify and speed up the duration of the trip, encourage the economy of the motorcycle taxi online or traditional. In the midst of people enjoying transportation, there are threats made by certain elements who take advantage of the owner’s carelessness and of course the security weaknesses of the vehicle. The threat that occurs is motor vehicle thief. Based on data from the Central Statistics Agency for motor vehicle theft in Indonesia in January 2016 was 3,468 cases, February 3,595 cases, March 3,518 cases), meaning that in 2016 for three months as many as 10,581 people were disadvantaged because of the crimes. Di era industrial revolution 4.0 marked the massive implementation of information technology in all fields including transportation. Collaboration of information technology with the field of automation, in this case the workshop can create new innovations in securing motor vehicles so that they are not vulnerable to deception. The innovation is SIKEMO, works based on inputs known by the sensor, if the sensor recognizes the input data, the process can be continued and the motor can be used (starter is on status), and vice versa if the sensor does not recognize the input data, then SIKEMO will reject and of course the vehicle cannot be used ( starter in the off status). The Security System developed at SIKEMO uses data input with two models, namely the master key and the slave key. The master key input data has the highest authority besides being recognized by SIKEMO, the master key can be used to grant access rights to the slave key to be recognized by the SIKEMO security system. To support the work of SIKEMO which is equipped with a master and slave key, some hardware including arduino which is programmed to select whether the input data is known or not. RFID as a sensor media that connects the input data (master and slave key) with Arduino. To integrate the existing hardware and software in SIKEMO, the process uses a prototype software development methodology

Menelisik Pelaporan Pajak Online Pada Usaha Mikro Kecil Menengah (UMKM)

The government continues to increase the existing tax potential by carrying out tax modernization in the form of online tax reporting (e-filling). This method is expected to facilitate business tax reporting. However, the reality on the ground shows that some of the small business actors are still unfamiliar with this method because there is still a manual process detected by the tax service provider. The purpose of this study is to determine the dynamics of online tax reporting that is applied to micro, small and medium enterprises (MSMEs) in fulfilling tax obligations as taxpayers. The basis of this research is qualitative with descriptive research type. This research method uses qualitative descriptive and data collection is done by observation, interviews, and documentation. From the results of the research conducted showed that not all taxpayers especially MSMEs use the online tax reporting system, but the online implementation system has been running well and shows consistency that it is mandatory to use a sustainable online system. There have been many taxpayers who feel the benefits of using the online system but there are still some taxpayers who have not felt it, depending on the convenience of each individual. Many taxpayers still lack understanding and feel some obstacles in online reporting. Therefore, in-depth socialization is applied so that the parties served and those served are able to optimize the online system.

Efektifitas Pelaksanaan Peraturan Daerah Kabupaten Badung Nomor 2 Tahun 2016 Tentang Sistem Online Pajak Daerah

The Regional Revenue Agency / Pasedahan Agung Badung Regency is a regional apparatus organization that has the main objective and function of managing regional revenue as a source of regional financing in implementing regional development. This study aims to analyze the implementation procedures and determine the effectiveness of the implementation of the Badung Regency Regulation Number 2 of 2016 concerning the Local Tax Online System. This study uses an empirical method. There are 2 forms of data used, namely primary and secondary, namely collected through interviews. The results showed that the procedures for implementing the online system of local taxes for taxpayers to report their taxes through the Revenue Agency web and the installation of recording devices for monitoring business transactions on taxpayers. The implementation of the Local Tax Online System can be said to be effective as seen from the increase in online tax reporting and the increase in the installation of business transaction monitoring tools for taxpayers and the increase in PAD Taxes. The juridical and non-juridical constraints are the taxpayers who refuse to install a recording device for monitoring taxpayers' business transactions. Therefore, through this research, the Regional Revenue / Pasedahan Agency is expected to increase the socialization of understanding and reinforce the sanctions in the Badung Regency Regional Regulation Number 2 of 2016 concerning the Online Regional Tax System

Optimal consumer sales tax policies for online‐offline retail operations with consumer returns

AbstractMultichannel strategies are widely observed in practice. In some jurisdictions, the previously tax‐free online channel is now required to remit sales tax. Motivated by policy evolution and sales‐tax practices, we build analytical models to study the effects of sales tax on multichannel strategies and social welfare (which is defined as the overall surplus minus the negative external impact). We find that retailers prefer the online‐and‐offline channel to others when the product value is low relative to the consumer channel preference. If the offline sales tax rate is sufficiently high, the offline channel may simply function as the showroom. We also explore the optimal sales tax rate(t) that can maximize social welfare. We recognize that sales tax not only directly affects social welfare by influencing the optimal price (and service) decisions in the supply chain, but also indirectly affects social welfare through retailers' channel choice. In particular, imposing an online sales tax for low value products on small retailers only to transfer revenue from the retailers to the government; it is ineffective in increasing social welfare. We advise governments to develop sales tax policies based on consideration of channel type, product category, and the fit between the channel and product. Whereas an online tax free or a uniform tax rate fits low value products, setting different tax rates for different channels can be admissible for high value products. Counterintuitively, we also find that consumer showrooming may increase social welfare, as it reduces product returns (and the corresponding environmental impacts).

Pendampingan Pelaporan Pajak Menggunakan E- Filing

Ciawi Pratama Tax Service Office (KPP) is an office engaged in taxation for public services with the aim of obtaining revenue in conducting tax reporting activities. The DJPOnline system is an application system built on a web-based basis which was developed as a means where taxpayers can register and report their tax obligations online and can be accessed anywhere. This application is connected in real time with the tax information system that is already running at the Ciawi Pratama Tax Service Office. The purpose of the discussion is to find out tax reporting services andtax reporting procedures online using e-Filing. The purpose oftax reporting online using e-Filing is to assist taxpayers in reporting in real time and can be done anywhere without the need to go to the Tax Service Office.The results of the discussion show that the online tax reporting procedure uses e-Filing to help taxpayers to be able to report their taxes in real time and can be done anywhere without the need to go to the Tax Service Office, with a connected internet network and an active email in the DJPOnline account. .
 
 Keywords ; Procedure, Tax Reporting, e-Filing