Tax Payments Research Articles

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

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

Mechanism of State Direct Salary per Capita Taxation in the Belarusian Provinces of the Russian Empire in the First Half of the 19th Century

The article discusses the legal mechanism of state direct salary per capita taxation in the Belarusian provinces of the Russian Empire in the first half of the 19th century. The place and role of Belarusian lands in the per capita taxation system of the Russian Empire is determined. It has been established that, in general, the legal mechanism of per capita taxation on Belarusian lands in the first half of the 19th century for peasants and townspeople was identical to the taxation process in the European part of Imperial Russia. The regional specificity of the per capita taxation system in the Belarusian provinces of the Russian Empire boiled down to the presence of a number of categories of the population that were exempt from paying the per capita tax or had temporary tax breaks, and was characterized by a significant proportion of Jewish townspeople among the per capita tax payers. At certain periods of time, certain social and ethno-confessional (Jews) groups of the tax-paying population had special per capita salaries. In certain periods of time, certain social and ethno-confessional (Jews) groups of the tax-paying population had special per capita salaries. In addition, until 1851, the per capita tax of the rural population included a duty for the right to freely distill and sell wine. Differences are noted in the principles of allocation of per capita salaries in individual Belarusian provinces. The share of Belarusian provinces in the accrued per capita taxes of Imperial Russia has been revealed. t is concluded that on the eve of large-scale reforms in the 1860s. The Belarusian region had a low degree of burden with direct poll taxes within the vast Russian state. Attention is drawn to the fact that the state capitation taxation system gave rise to fiscal-serfdom oppression.

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak

This research aims to provide empirical evidence that tax payer awareness, tax sanctions, and level of education affect taxpayer compliance among individuals at KPP Pratama Depok Sawangan. In this research, 2 variables are used, namely independent and dependent, where taxpayer compliance is the dependent variable while taxpayer awareness, tax sanctions and level of education are the independent variables. The simple random sampling method is the determination of the sample carried out in this research, where 100 respondent data was obtained as a result of distributing questionnaires. The data used is descriptive quantitative. Data analysis uses descriptive statistical testing, and hypothesis testing uses SPSS software. In this research, it was concluded that tax sanctions, taxpayer awareness, and education level were simultaneously able to influence taxpayer compliance. Furthermore, the taxpayer awareness variable is able to influence taxpayer compliance. The tax sanctions variable is unable to influence taxpayer compliance. The education level variable is unable to influence taxpayer compliance.

Efektivitas Pengaturan Hukum Pajak E-Commerce Terhadap Peningkatan Penerimaan Pajak Di Indonesia

This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.

Firms as tax collectors

We show that delegating tax collection duties to large firms can bolster tax capacity in weak-enforcement settings. We exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms. Combining firm-to-firm data with regression discontinuity and difference-in-differences methods centered on revenue eligibility thresholds, we find that: (i) appointing large firms as collection agents (CAs) does not hinder their economic activity, (ii) it leads to a significant increase in self-reported sales and tax payments among CAs’ business partners, (iii) these effects are primarily concentrated among downstream firms that lack a traceable paper trail, and (iv) reductions in withholding lead to a decrease in self-reported sales, albeit to a lesser extent. Tax-collecting firms can thus help boost tax compliance and revenue.

Исследование влияния изменений налогового законодательства на поступление платежей в бюджет от предприятий сельскохозяйственной отрасли

Abstract. The purpose is to analyze changes in tax legislation adopted at the height of the COVID-19 pandemic, economic sanctions of 2022 and to assess their impact on such economic indicators of agricultural enterprises as revenue, tax payments to the budget. Methods. Based on open data from Rosstat, the Federal Tax Service of the Russian Federation and the Ministry of Agriculture of the Russian Federation, statistical material has been collected and dynamic series for the period 2019–2022 have been compiled according to parameters characterizing the economic activity of agricultural enterprises. The changes in legislation in the taxation system adopted as short-term and long-term anti-crisis measures, economic support for business in the conditions of economic recovery after the pandemic and unprecedented sanctions imposed since 2022 have been studied and analyzed. The analysis of changes in the volume of production of established and discontinued agricultural enterprises and the dynamics of receipt of payments to the budget by type of budgets is carried out. Absolute and relative indicators characterizing the trend of changes over the analyzed period are calculated. Results. Based on the conducted research, conclusions are presented on the extent of the impact of changes made to the tax legislation on the work of agricultural enterprises. An assessment of the effectiveness of the measures taken to support enterprises to ensure tax revenues to the budget is given. Scientific novelty. In this study, for the first time, the relationship between changes in tax legislation and the amount of tax receipts in the conditions of economic sanctions and the weakening of the domestic market for agricultural producers is studied. Conclusions are formulated that allow to assess to some extent the quality of changes in the field of tax legislation, which are selected as priorities for reducing crisis phenomena for the period 2019–2022.

Assessing tax payments in regional budgets formation

The article presents a study on assessing tax payments to budgets and the regional budgetary policy formation effectiveness related to the negative impact of the COVID-19 pandemic and sanctions on the revenue side of the budget. The review of economic papers studying the problem of forming regional budget policy has been presented, the goals and objectives of the study e formulated. The purpose of the study is to assess the formation of the budget revenue part at the regional level (on the example of the Orenburg region of the Russian Federation). The estimation of the filling of the budget revenue part at the expense of tax payments has been carried out, the analysis of domestic and foreign scientists, who participated in studying this problem, methodology has been carried out. The study pays attention to the indicators that characterize budget policy formation effectiveness in Russian regions. Logical and statistical methods and techniques have been used. Based on the assessment of the stable level of forming dynamic indicators of revenue and expenditure parts of the regional budget and their growth, the stable instability of tax revenues from the profit of organizations has been shown. Based on the research and scientific studies, the article concludes that in the future the transformation regional budget effective formation should continue. The budget forecast for the future period with high accuracy has been made. The impact of multidirectional factors on the Russian fiscal policy in the medium term increases the uncertainty of its implementation conditions.

Ways to optimize income tax and their impact on income budgets of the constituent entities of the Russian Federation

The relevance of the study is conditioned by the role and place of profit tax in the regional budgets revenues. Unlike other taxes, the profit tax provides for many methods of tax optimization, the use of which will reduce the tax burden on a taxpayer and at the same time reduce regional budgets tax revenues. The state recognizes and accepts tax optimization if it is based on the current tax legislation provisions. Tax optimization means a taxpayer’s activity aimed at reducing tax payments and leading to an increase in the financial result, including the use of all tax benefits, tax exemptions, and other legal advantages provided by the current legislation. The application of some optimization methods depends on a taxpayer themselves, and some other ones depend on the regional authorities, for example, investment tax deduction. The purpose of the study is to analyze the practice of profit tax optimization methods application and their impact on budget revenues and organizations income. Common research methods have been applied such as analysis and synthesis, generalization, grouping, tabular method, etc. The article is based on the official data of the Federal State Statistics Service of the Russian Federation, the Ministry of Finance of the Russian Federation, and the Federal Tax Service of the Russian Federation, which ensures the reliability of the data used in the study.

Analisis Hukum terhadap Pertanggungjawaban Pidana Pelaku Penggelapan Pajak Pertambangan

In the world of mining, the reality is often inseparable from the challenge of tax evasion. This practice can harm a country's economy, hinder development, and create inequality in wealth distribution. The purpose of this study is to determine the definition and elements of the criminal act of tax evasion in the context of mining, how criminal responsibility is imposed on the perpetrators of mining tax evasion based on applicable laws and regulations, and the impact of mining tax evasion on the country's economy and society. The method used in this research is to use normative legal research methods, especially library legal research. This research is based on the use of library materials as the main source of information. The results of this study found that tax evasion in the context of mining refers to deliberate actions to avoid or reduce tax payments that should be paid to the state, in violation of tax laws. In Law Number 28 Year 2007, the criminal offense of tax evasion, mainly described in chapter VIII article 38 to article 43, details the handling steps and sanctions for perpetrators. If someone is involved in tax evasion, the handling will refer to the provisions of the tax law, especially article 38. Tax evasion in the mining sector can have serious impacts on the country's economy and society. The impacts include a reduction in state revenue, inhibition of infrastructure development, socio-economic inequality, a potential decrease in investment, an increase in the tax burden for the compliant, a decrease in public trust, environmental impacts, and potential difficulties in law enforcement.

Efektivitas Pelaksanaan Pemungutan Pajak Kendaraan Bermotor di Kantor Bersama SAMSAT Sibolga

In general, this study aims to find out the effectiveness of motor vehicle tax collection in offices with Sibolga samsat. This study uses quantitative descriptive research, which is to find out the value of independent variables, either one or more variables (independent) without making comparisons, or connecting with other variables. As far as data collection techniques are concerned are documentation, interviews and observations. The results of the research showed the effectiveness of motor vehicle tax collection in the Joint Office of Samsat Sibolga has been effective in the collection of motor vehicles tax. Although, there are still many obstacles facing the lack of public awareness to pay taxes on time, which leads to a lot of taxpayers waiting. However, in the process of tax payment procedures is good because it does not take a long time in the management of motor vehicle tax payment.

Analisis Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 pada PT. Wijaya Karya Beton Tbk PPB Sumatera Utara

One of the income taxes is Income Tax Article 23. In Income Tax Article 23 there is a process of withholding, depositing and reporting where if an error occurs in the process it can result in a shortfall in the amount of tax that should be deposited into the state treasury. Article 23 Income Tax Withholders are parties who pay income, namely government bodies, domestic corporate tax subjects, activity organizers, permanent establishments and other overseas representatives. This research was conducted at PT. Wijaya Karya Beton Tbk PPB. The aim of this research is to analyze the deduction, deposit and reporting of Income Tax Article 23 at PT. Wijaya Karya Beton Tbk PPB North Sumatra. The analytical method used is the descriptive method. Based on the research results, PT. Wijaya Karya Beton has implemented Article 23 Income Tax deductions and reporting in accordance with applicable tax regulations but PT. Wijaya Karya Beton TBK PPb North Sumatra in the implementation of income tax payment article 23 there are still things that are not on time, namely exceeding the deposit limit specified in Law Number 36 of 2008 concerning income tax article 23. In this research it can be concluded that PT. Wijaya Karya Beton has carried out its obligations properly in carrying out deductions and reporting Income Tax Article 23 and it is best that in carrying out the payment of income tax article 23 not exceed the deposit limit specified in Law Number 36 of 2008 concerning income tax article 23.

Tax law system in the context of digitalization: problems and prospects

The purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulation of digital transformation of taxation.The main results and the scope of their application. Due to the lack of a single criterion for the formation of the structure of tax law (in different years, the tax system or the system of tax legislation was considered as such), obstacles are created in the unambiguity of understanding the system and types of tax law institutions. This leads to a number of practical problems related to the “alignment” of new tax law norms that appeared in the digital era into the “classical” tax legal relationship.Conclusions. The criterion on the basis of which the modern legislator, as well as representatives of the tax and legal doctrine, divides tax law into institutions is a controversial issue of the relevant branch of science. Such uncertainty does not give an unambiguous understanding of the legal nature of new tax law institutions, for example, the institute of a single tax payment. At the present stage, it would be logical to use the category of “tax obligation” as a kind of link in the system of tax law, which is predetermined by its fundamental role in tax and legal regulation.

Digital Transformation of Tax Law Principles

Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and synthesis, induction and deduction) and special-legal (formal-legal, comparativelegal) methods of cognition.Results: the main features of tax law principles characterizing their digital development were defined, namely: the expansion of the list of such principles and the changes in their content, predominantly at the level of institutional principles of taxation. A conclusion is made that in the digital era the tax law principles retain their theoretical significance as the most important category of the relevant science. The author states that the digital transformation of the institutional principle of tax fulfillment independence takes place mainly in the following directions: firstly, the range of taxpayers is expanded, in respect of which the duty to calculate tax can be imposed on a tax authority; secondly, the mechanism of the tax obligation execution is changed, among other things, by increasing the tax obligations of state authorities and credit organizations.Scientific novelty: the paper assesses the approaches used in the scientific literature and normative-legal framework related to transformation of the taxation principles due to the intensive use of information and communication technologies in tax relations. The author also analyzed the digital transformation of the principles of tax obligation as one of the main tax-legal institutions.Practical significance: is due to the lagging pace of tax legislation development in the Russian Federation compared to the objective processes of creation and application of new information and communication technologies in tax relations and adjacent spheres. The main provisions and conclusions of the study can be used as a basis to improve the tax legislation, as they develop knowledge about new tax law institutions – professional income tax, tax monitoring, single tax payment, and automated simplified taxation system.

Judicial control over the execution of decisions involving military personnel in the civil justice system of Ukraine

The article is devoted to the issue of judicial control over the execution of decisions involving military personnel in the civil justice system of Ukraine. It has been established that when executing a court decision, the executor can seize any funds in the debtor's bank accounts, except for those whose seizure is prohibited by law. At the same time, it is the bank that executes the corresponding resolution of the executor on the seizure of the debtor's funds that must determine the status of the funds and the account on which they are located, and in the case of funds on the account that are prohibited from being attached, the bank is obliged to notify the executor of the intended purpose funds on the account and return its decision without execution, which is the basis for the executor to remove the seizure from these funds. At the same time, a garnishment cannot be imposed on the funds that make up the debtor's salary after actual deductions from it according to executive documents and on all funds from the debtor's salary beyond the limits of the amounts of deductions from such salary allowed by law, and if such a garnishment is imposed, then it should be removed. At the same time, such restriction does not apply to funds that are in accounts and that are not funds that make up wages. the state guarantees and protects by law the citizen's right to timely remuneration for work. The company's payment of wages to employees has priority over the repayment of debts to other creditors of the company. The imposition of a seizure on the debtor's account, which is also intended for the payment of wages and other payments to the debtor's employees, makes it impossible to make such payments in a timely manner, which inevitably leads to a violation of the constitutional rights of citizens who work at the defendant's enterprise to pay for work. Accounts that are intended for the payment of wages and the payment of taxes, fees and mandatory payments to the State Budget of Ukraine are accounts with a special regime, on which the executive service, in accordance with the requirements of the law, does not impose a seizure, and the separation of such accounts belongs to the powers of the executive service.

Kreatív számvitel megítélésének, alkalmazásának vizsgálata

We have chosen creative accounting as the subject of our study, which many people associate with fraud and illegal methods. We asked professionals in the field how they interpret this phenomenon and whether they use it in any of its aspects. To do this, we created a 16-question questionnaire, which we sent out exclusively to accountants and professionals, and closed the door to responses on 8 October 2023, with 134 completed. In this paper, we have focused on the perception of creative accounting, but we have also touched on its application, but we were aware that respondents would be reluctant to answer questions that were too personal and direct. One of our research questions was about perceptions of creative accounting, one was about the importance of accounting principles and two sought to find correlations between the responses. The aim of this study, by sending out the questionnaire, is to improve the perception of creative accounting and to raise awareness of the importance of its use, within a legal framework of course. We would also like to encourage professionals to think that their accounting service should not consist of simply carrying out routine tasks, but that they should consider for each of their companies what activities, and possibly changes in their choices, could help them to achieve optimum operation, tax payments and thus a higher rate of profitability for their company.

Legal regulation of formation of budgets of united territorial communities as key subjects of local self-government

This article is devoted to the study of certain aspects of the formation of local self-government budgets, namely united territorial hromadas. It is summarized that the armed actions of the aggressor led to a deep economic crisis in Ukraine, which affected the financial capacity of the state as a whole and local self-government bodies, in particular.
 Attention is focused on the fact that with the beginning of a full-scale invasion, the process of approving the budget of local self-government has undergone certain changes: the heads of the respective territorial communities can dispose of the funds of local budgets only in the territory where hostilities are not conducted and the military administration of the settlement (settlements) is not formed. The amendments to the Budget Code of Ukraine related to the payment of personal income tax by military personnel are analyzed. Attention is paid to the content of these innovations, namely, to direct to the state budget revenues from the paid tax on the income of an individual from payers- military personnel. It is noted that these changes should contribute to a more efficient distribution of financial resources, in particular, to influence the state's ability to purchase drones and weapons to ensure the country's defense capability.
 Particular attention was paid to the issues of formation of local budgets, their distribution and use. It is emphasized that the process of decentralization of power, proposed by the government to meet the financial needs of hromadas, is based on local budgets, which will ensure financial independence and personalize responsibility for the consequences of ineffective management of local finances. It is emphasized that the successor of the property and duties of territorial communities are the communities themselves, but according to the innovations, the remaining funds received from the community budget over the past year will be directed to activities related to Russia's armed aggression against Ukraine.
 The article focuses on the importance of ensuring transparency in spending budget funds and the right of communities to establish their own mandatory procedures for ensuring publicity in managing local finances.

MTN NIGERIA AND NIGERIAN ECONOMIC DEVELOPMENT: A MULTINATIONAL CORPORATION STUDY

This study examines MTN Nigeria and Nigerian economic development: A multinational corporation study. The relationship between host nations and multinational enterprises should be based on mutual benefits. Corporate social responsibility (CSR), foreign direct investment (FDI), and foreign portfolio investment (FPI) are economic initiatives aimed at promoting the economic development of host nations and providing a platform for the growth of multinational enterprises. To effectively capitalize on the benefits of multinational firms, governments must realize the importance of technology transfer and its impact on economic advancement. As a result, governments hosting large firms should modify their present policies and institutions to not only attract foreign direct investment (FDI), but also to promote successful technology transfer, including local dissemination and generation. Governments should establish national policies to ensure that multinational companies develop and implement good customer relations programs as part of their efforts to deliver effective services to the people and improve the quality of education within the nation. MTN Nigeria has already engaged in a number of public relations projects and continues to do so. Some have already been completed, and the corporation intends to introduce additional ones as part of its corporate social responsibility (CSR) initiatives. These projects strive to give back to society while also thanking the environment and the community in which they operate. Agencies like Servicom can be empowered to monitor the quality of services and customer relations offered by these companies, with the goal of recognizing the best company with superior customer relations programs and potentially recommending the waiver of certain percentages of the company’s annual tax payments.

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

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

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

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

The Concept, Types, and Penalties of Tax Violations: A Study of Afghan Laws Perspective

Aim: The main purpose of this study was to clarify the concept, types, and penalties of tax violations according to the laws of Afghanistan, and propose necessary solutions to prevent tax violations in Afghanistan.
 Methods: Descriptive and explanatory methods were used in the research of the relevant content. The topic of the research was guided by the Afghanistan Income Tax Law, the Law on Taxation Affairs Administration, the guidelines and manuals of the Ministry of Finance, and the Penal Code of Afghanistan.
 Results: The findings of the research show that according to the laws of Afghanistan, some actions are considered tax violations. These are late payment of taxes, the imposition of withholding taxes, failure to submit financial statements on time, failure to protect financial documents, submitting an incorrect identification number, providing false information to employees of financial institutions and obstructing the activities of taxation employees. 
 Conclusion: The financial laws of Afghanistan have provided some penalties to prevent tax violations, and these punishments play an important role in preventing tax contraventions. However, tax violations still occur due to the lack of professional capabilities of tax agency employees and the weakness of the financial system.
 Recommendations: The Afghan government should make some amendments to the income tax law and the law on taxation affairs administration, taking into account the economic conditions of the society and the state of taxpayers. The Ministry of Finance of Afghanistan and Afghanistan Revenue Department (ARD) should design and implement the training courses and workshops about taxation, accounting and interpersonal skill to improve the professional skills and capacity of the employees of the tax agencies, also to undertake necessary measures for the motivation and awareness of taxpayers.