Tax Payments Research Articles

Methodological problems of taxation in the Republic of Uzbekistan

The article discusses current issues of improving the methodology of taxation of legal entities. The author finds out to what extent the basic provisions of leading scientific schools were taken into account when carrying out a fundamental tax reform in the Republic of Uzbekistan in 2019–2020. Proposals for the development of the classification of tax payments in the context of increasing global and internal challenges are substantiated. Recommendations are given to ensure a balance between the basic sectors of the national economy.

Institutional Effectiveness of Tax Debt Collection in Increasing State Revenue

Tax debt collection is an important element for optimizing state revenue, but until now it has not run optimally. The process of collecting tax debts in Indonesia is often long and complicated. Tax collection faces obstacles such as short billing expirations, regulatory complexity, and unwieldy sanctions. The solution to this challenge involves improving regulations, increasing taxpayer awareness, strengthening institutions, and mitigating external factors affecting tax payment. This research is expected to provide an evaluation of the effectiveness of institutional mechanisms in enhancing tax debt collection for state revenue in Indonesia and an analysis of the current institutional regulations governing tax debt collections, providing insights into potential areas for reform and improvement.

Research on the Legal Relationship between Tax Treatment and Tax Penalty under the Background of Judicial Remedies

The diversity of tax processing decisions and tax penalty decisions, as well as the complexity of taxpayers seeking remedies, have sparked many controversies in practice and theory. There have been cases where some taxpayers file lawsuits against tax penalty decisions in order to revoke tax processing decisions. The courts have different opinions on this matter, and long-term coexistence of different opinions will hinder the unity of tax enforcement standards and the maintenance of tax management order. This article is divided into four parts. Through legal analysis of the problems exposed in the administrative penalty case of "Jushantang" Pharmaceutical Group, unique ideas are provided for the controversial practical issues, effectively promoting the prompt resolution of conflicts and social harmony and stability. The first part of this article introduces the concept and types of judicial remedies, as well as the legal basis of tax treatment and tax penalties. The legal relationship between tax treatment and tax penalties under the background of judicial relief is the research object of this article. After reasonable division, the basic theory of judicial relief is clarified, and the legislative and practical status of tax treatment and tax penalties is explored, providing theoretical support for this study. The second part elaborates on the administrative penalty case of "Jushantang" Pharmaceutical Group, extracts the core issues in the case, and raises the issue of the correlation between tax processing decisions and penalty decisions through this case. The following text will conduct a legal analysis around related administrative acts. The third part provides specific solutions to the core issues extracted from the case, by abolishing the "pre tax payment" rule and constructing an administrative self correction system to solve the problems from a legislative perspective, providing taxpayers with more comprehensive relief channels. At the same time, in judicial practice, the exercise of taxpayer relief rights is guaranteed through the court's judicial recommendations and the Supreme Court's issuance of guiding cases, and the issue of judicial disputes is resolved from the source. The fourth part draws the conclusion of the article. This article believes that due to the complexity of tax dispute relief channels and the diversity of practical situations, it is not advisable for some taxpayers to file a lawsuit against tax penalty decisions to revoke tax processing decisions, which is a way to avoid the "double pre emptive" relief rule. In response to this, the "pre tax payment" rule should be abolished, the threshold for taxpayers to seek legal remedies for tax disputes should be lowered, and the conditions for legal remedies should be relaxed.

Analisis implementasi pajak reklame berdasarkan Peraturan Daerah No. 2 tahun 2011 (Studi pada Badan Pendapatan Daerah Kota Manado)

Advertising tax is a fee that must be paid to obtain a license to organize advertising. The purpose of this study is to analyses the implementation of local regulations on local taxes that deal with advertising tax. The research method is qualitative. Data sources are primary and secondary data. The data collection procedure uses interview, observation, and documentation methods. The findings of this study show. (1) The identification of the name, object, subject and taxpayer is in accordance with the Regional Regulation No. 2 of 2011. (2) The determination of the amount of tax due for each advertising tax payer was based on the calculations provided for in Regional Regulation No. 2 of 2011, i.e. at a rate of 25% of the amount of payments made by the tax payer. (3) The Regional Tax Invoice Letter was issued in accordance with Regional Regulation No. 2 of 2011. (4) The collection of the advertising tax has been established in accordance with the Regional Regulation No. 2 of 2011.

Analisis Penggunaan Mesin Electronic Data Capture (EDC) Pada Wajib Pajak Restoran Sebagai Upaya Mengoptimalkan Penerimaan Pajak Daerah di Kota Kupang

This research aims to explain the implementation of the policy on the use of Electronic Data Capture (EDC) machines among restaurant taxpayers in Kupang City and to explain the factors that hinder and obstruct the implementation process as well as the use of EDC machines as a payment transaction system for restaurant taxpayers in Kupang City. This study employs a descriptive qualitative approach by conducting interviews with informants from the Badan Pendapatan Daerah Kota Kupang, Bank NTT KCU Kupang, and restaurant taxpayers who have installed EDC machines. The research findings indicate that the policy on the use of Electronic Data Capture (EDC) faces several issues, both in the implementation process and in the use of EDC machines by restaurant taxpayers who have installed them. The lack of awareness, support, and readiness from restaurant taxpayers in terms of technical, administrative, and human resources aspects, as well as ineffective communication and coordination between Bapenda and Bank NTT towards taxpayers, are obstacles in the implementation process of EDC machines. From the perspective of EDC machine usage, technical problems with the machines, such as frequent errors, consumers' understanding level, the billing and tax payment system that is not yet fully digitized through the EDC machine system, the limitations of EDC machine features and services that do not yet meet the needs of restaurant taxpayers, and the human resource aspect of restaurant taxpayers who are not yet able to operate the EDC machines, constitute several non-technical factors that also hinder the use of EDC machines as a payment transaction system. Keywords: , , E

The Impact of Earnings Management, Leverage, and Profitability on Tax Avoidance in Mining Sector Companies

Taxes help the country develop in education, health, industry, and more. Since taxes are a major source of state revenue, the government prioritizes tax payment. Industrial taxpayers should follow appropriate norms and correct accounting principles to avoid violating government or country tax legislation. This research aims to study and assess the influence of profitability, leverage and earnings management on tax avoidance in mining companies listed on the Indonesia Stock Exchange (BEI). The focus of this research is on the group of companies in the mining sector listed on the BEI during the period 2019 to 2023. A saturated sampling technique, or often referred to as a census, is used in this research, where all 62 companies in the population are included as samples for a continuous period of 5 years. , resulting in a total of 310 observations. The results of hypothesis testing show that the earnings management, leverage and profitability variables together have a significant influence on tax avoidance. Earnings management, leverage, and profitability each have a large and positive impact on tax avoidance practices. This research is aimed at providing valuable insights and a complete understanding of tax evasion, with the aim of assisting stakeholders, including the government, in making the right decisions and formulating effective tax control laws.

Application of the Artificial Neural Network Algorithm to Predict the Realization of the Duty Tax on the Name of Motor Vehicles in Lampung Province

Regional taxes, specifically the Motor Vehicle Name Return Tax (BBNKB), provide the primary source of revenue for regions from the several forms of taxes. The BBNKB tax is crucial in funding government and regional development due to its significant annual growth, encompassing four-wheeled and two-wheeled vehicles. Furthermore, the BBNKB tax catalyzes regional economic expansion and significantly contributes to the government's income. Hence, predicting and forecasting the BBNKB Tax in Lampung Province is necessary to monitor future tax rate fluctuations. That will enable the government to devise innovative tax payment systems and establish tax revenue targets. This study utilizes the Artificial Neural Network (ANN) methodology, using many approaches for distributing training and testing data to forecast. In addition, we utilize hyper-tuning on several factors to obtain the most favourable configurations. The ideal model achieved has a training data allocation of 80% and a testing data allocation of 20%. It was trained for 50 epochs and used a batch size of 16. The model has exceptional predictability, attaining an accuracy rating of 96.51%. Additionally, it showcases a low Root Mean Square Error (RMSE) of 0.246 and a minimal Mean Absolute Percentage Error (MAPE) score of 3.48%. Therefore, it is appropriate to predict the next two-year term. As a result, the forecast for the amount of tax collected from motor vehicle name returns in Lampung has fluctuated.

KI SAMIN SUROSENTIKO: THE STRUGGLE OF RATU ADIL 1889-1914

The research topic in this study examines the role and autobiography of Ki Samin Surosentiko or Raden Kohar, who was a farmer who became a preacher and messiah in the saminism movement in the period 1889-1914. The teachings of Ageman Adam or Religions of Adam, the concepts of millenarianism, messianism were used to oppose the policy of tax payment and land tenure through the sikep resistance movement the Dutch East Indies Government in Central Java and East Java. This research is a historical research using historical research methodology so that this research aims to reveal historical facts from the perspective of the Dutch East Indies and saminism by using primary historical and newspapers as well as historical records of teaching saminism figures and using the approach of resistance theory and social resistance movement theory. The result of this research is, that Samin Surosentiko is a lineage of Javanese aristocrats who are considered to have charisma, magic, or sekti. Therefore, he is believed to be a messiah or Ratu Adil figure who is believed to bring salvation, revive the glory days of the indigenous people in the past, and can bring freedom from European colonialism. There is a fact that Saminism followers do not always carry out sikep resistance that prioritise the teachings and values preached by Samin Soerosentiko. There was one of the followers of Samin Soerosentiko, named Modongso who fought back with violence due to the arrest of Samin Surosentiko in 1907 by the Dutch East Indies Government.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor

This research was conducted with the aim of examining the effect of Bleaching Motor Vehicle Tax, Exemption of Transfer Fee for Motor Vehicles, Socialization of Taxation and Online Tax Payments on Motor Vehicle Taxpayer Compliance at the SAMSAT Semarang I Office. Motor Vehicle Tax is the largest income of the provincial government so this is necessary maximized so that taxpayers obey to pay their obligations, one of the efforts that can be done by the provincial government is by procuring a program for the cancellation of motor vehicle tax fines and the exemption of motorized vehicle transfer fees. This needs to be supported by effective outreach and good service to make it easier for taxpayers to pay taxes, one of which is by making online tax payments. This research uses a quantitative type, namely with a questionnaire as a research instrument. The population in this study were 100 SAMSAT Semarang I taxpayers with accidental sampling as the data collection strategy. The tests used include: descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the Bleaching of Motor Vehicle Taxes, Exemption of Transfer Fees for Motor Vehicles and Tax Socialization have a significant effect on Motor Vehicle Taxpayer Compliance, while Online Tax Payments have no significant effect on Motor Vehicle Taxpayer Compliance at SAMSAT Semarang I.

Examining the Problems and Solutions to Facilitate the Payment and Receipt of Health Taxes.

In addition to creating significant health gains, taxation can be used to increase public health funding. However, achieving the goals of health-related taxes faces many barriers and problems. We aimed to examine the barriers and solutions to facilitate the payment and receipt of health taxes. The present descriptive and analytical study was conducted in 2021-2022. The first part of the research was the questionnaire's design and validation, and the second part was using the designed questionnaire to collect and analyze data. The validity of the questionnaire was measured using the content validity, and the reliability of the questionnaire was measured using Cronbach's alpha. Then, the questionnaires were distributed in person at the workplace of 430 professors, managers, and experts in economics and health, and the collected data were reviewed and analyzed. Barriers and problems related to structure and infrastructure, evasion, avoidance, and tax exemption, and coordination and cooperation are the most important problems related to health taxes. Moreover, evasion, avoidance and tax exemption, cultural and social issues, and coordination and cooperation are the most important solutions to overcome the problems of health taxes. To dispel the barriers and facilitate the payment and receipt of health-related taxes and achieve the goals of the health sectors, it is very important to deal with tax evasion, build a culture, and close cooperation with related organizations.

PERTANGGUNGJAWABAN HUKUM BAGI WAJIB PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 7 TAHUN 2021

Tax is a very important and vital aspect in every country. It is important to pay attention to the tax sector to help support the state revenue budget, especially for developing countries. In this case, taxes have an important role as a large source of state revenue, which will later be allocated for state development. This is because it will later be used to fulfill the welfare and prosperity of the people. This writing aims to discuss the responsibility of taxpayers for violations in the field of taxation. Tax payments, whether by an entity or personally, in this case are coercive, so that people are expected to be able to pay taxes in an orderly manner. The problems that arise are generally caused by imbalances between existing tax regulations in Indonesia, both technically and practically as applied. Basically, this problem can be caused by weaknesses in regulations and legal implementation in the tax sector, lack of public understanding and socialization regarding taxes, and low public awareness and awareness of the importance of paying taxes.

Factors Influencing Income Tax Compliance Decisions: A Review of the Literature

The payment of income tax to the state by its citizens who have an income that is liable to tax is a mandatory legal requirement. In every country in the world, however, there exists a phenomenon known as a tax gap; i.e., not all of the people who are supposed to pay tax on their income are doing so. Why some pay taxes while others decide not to comply with the mandatory legal requirements to do so remains a question that has not yet been answered in full. Income tax is multidisciplinary in nature: economics, psychology, law, accounting, political economy, sociology, public sector management, etc; all come into play to explain why some people pay their taxes while others decide not to. The economic approach attempts to understand tax compliance from the perspective of the tax gap, while the psychological approach is based on exploring the citizens’ voluntary willingness to act not only withing the letter of the income tax law but also within its spirit. This paper attempts to provide an overview of the current ‘Tax Compliance’ literature, from the neo-classical economic deterrence models to the behavioural economics models and demonstrate the limitations of the tax compliance literature from the perspective of developing countries.

Peran Agresivitas Pajak dalam Strategi Keuangan Perusahaan: Analisis terhadap Ukuran, Leverage, dan Profitabilitas

Tax aggressiveness has been a major focus in the corporate finance literature, because it influences strategic decisions related to tax payments and corporate financial performance. Previous studies show that tax aggressiveness can interact with factors such as company size, leverage, and profitability, but not many studies have specifically analyzed this relationship. This research aims to analyze the role of tax aggressiveness in a company's financial strategy with a focus on its effect on company size, leverage and profitability. The method used in this research is multiple regression analysis of financial data from a number of companies spread across various industrial sectors. Data was collected from the company's annual financial reports and analyzed using statistical software. The results of the analysis show that tax aggressiveness has a significant impact on the company's financial strategy, by influencing size, leverage and profitability. These findings indicate that firms tend to adopt certain financial strategies to optimize their tax benefits.

Taxes and Entrepreneurship in Former Communist Countries

Abstract This paper analyzes the influence of the fiscal framework on entrepreneurship, seeking to quantify the magnitude of this influence. It starts by reviewing the main findings of the literature, showing that, while there is consensus that both tax levels and the bureaucracy that surrounds tax payments have a negative effect on entrepreneurship, there is no unanimity regarding which of the two have a stronger effect. It then continues with an empirical approach, which resides in estimating an OLS regression of two measures of entrepreneurship activity (the number of enterprises that are newly created during one year, and the total number of enterprises that exist in one year in a country) on three fiscal explanatory variables (profit tax levels, labor tax levels, and the time spent to pay taxes), using a panel sample of 27 post-communist countries across a period of 15 years. Empirical results suggest that both tax levels and the bureaucracy that surrounds tax compliance have a negative effect on entrepreneurial activity. The level of the profit tax exerts the strongest negative influence on both the number of newly created enterprises, and the total number of enterprises that exist in a country, while the level of the labor tax exerts a negative, albeit weaker influence, which is significant only for the total number of enterprises. The time spent to pay taxes (expressed as the number of hours per year) returns the lowest coefficient, yet it has a statistically significant negative effect on both the number of newly created and the total number of enterprises.

Automatic Accident Avoidance System

Abstract: As much as road travel has improved lives for the better part it also has proposed many challenges. Along with taking lives of those if countless people it also has been an economic burden on the country, in India the cost of road travel accidents in 2019 was estimated to be 12 billion USD. Along with loss of lives, serious injuries, damage to public infrastructure and with huge financial burden on the tax payers it becomes a major in road block in the urbanization of developing countries, a lot of the steps have been taken by the government regarding this issue including awareness among the general public about using the safety features present in their respective automobile, avoiding driving under the influence of substances, regulating the manufacturing standards of automobiles so they can withstand the damage and keep the passengers safe. But these steps are primary based on the presumption on the reliable decision making of the human driver. A lot more could be achieved by devising methods for accident prevention that don’t rely on human intervention. In this project we have devised a system that works automatically using an ATmega328mp microcontroller paired with an ultrasonic distance sensor that can detect the obstacles facing the automobile and can make a decision to warn the driver and if ignored can override the control of the human driver.

A review of the powers of the federal inland revenue service vis-à-vis rights to privacy and information

On the 31st day of May, 2021 the Federal High Court in Nigeria issued a practice direction that is described as The Federal High Court of Nigeria (Federal Inland Revenue Service) Practice Direction, 2021 with 1st day of June, 2021 as its effective date of take-off. Since the publication was released, multiple debates on the constitutionality and legality of some of the provisions of the practice direction continue to generate concerns among taxpayers and the general public. This paper is an examination of the constitutionality or otherwise of the rights to privacy of taxpayers and issues regarding taxes in Nigeria. The paper made further examination of the powers of the FIRS to access tax payers records and the challenges of tax assessment by taxpayers, possible rights of the taxpayers and the responsibility of FIRS as the authorized revenue collecting body of the Federal Government of Nigeria among other related issues. The paper adopts the doctrinal methodology through the X-ray of primary and secondary sources with available data in the area. This paper finds that probing, searching and revenue generation concepts for proper tax administration of Nigeria and for the purpose of generating revenue and increasing the internally generated revenue of the nation and the rights to privacy of taxpayers and the rights of FIRS to administer tax in Nigeria needs to be regulated by the courts.

Pengaruh Self Assessment System dan Kualitas Pelayanan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi

Taxes are mandatory contributions of every citizen who is able to fulfill their obligations to the state, based on tax laws in Indonesia, tax payments use a self-assessment system, namely calculating, paying, and reporting taxes themselves. The purpose of this study is to analyze the effect of the self-assessment system on the level of compliance of individual taxpayers; analyze the effect of the quality of tax services on the level of compliance of individual taxpayers; and analyze the effect of the self-assessment system and the quality of tax services on the level of compliance of individual taxpayers at the Jember Pratama Tax Service Office simultaneously. The research method used in this study is quantitative research. The sample taken was 92 employees. While the data analysis is in the form of inferential statistics with the help of the SPSS version 23 program. The results of the study indicate that the self-assessment system partially has a significant effect on the level of compliance of individual taxpayers with a significance value of 0.000. While the quality of tax services partially does not have a significant effect on the level of compliance of individual taxpayers. Based on the determination coefficient test, R2 was obtained as 0.840, which means that simultaneously the influence of the self-assessment system and the quality of tax services have an effect on the level of compliance of individual taxpayers at the Jember tax service office by 84% and the rest is influenced by other variables not discussed in this study.

Deterrence strength in TV fee enforcement: Field evidence from the Czech Republic

Nudges have been shown to influence behavior across various domains, including tax payments. Although nudges that exploit the deterrence motivation are generally considered most effective, evidence of their effectiveness in terms of the degree of deterrent information included is limited. To address these gaps, we conducted a natural mailing experiment to measure compliance with TV fee payments among a sample of households that failed to respond to an initial communication. In addition to studying the strength of deterrence, our study investigates the impact of treatment timing and content simplification on the compliance rate. The results reveal substantial effects of the strongest deterrent information, resulting in a 25 % increase in the payment registration rate. Treatments with a lower deterrence level did not show improvement from the baseline. We also demonstrate that timing matters, as reminders sent closer to the original response deadline (i.e., earlier) motivate 18 % more households to register for payment. The combined effect of the strongest deterrence and simplification leads to a 59 % increase in registrations. This implies that people are more likely to exhibit compliant behavior when the potential consequences of noncompliance are made more salient, and information is conveyed in a timely and simplified manner.

Video Persuasif Sebagai Upaya Peningkatan Jumlah Pembayaran Pajak Kendaraan Bermotor Di Kabupaten Lombok Tengah

Rapid advances in technology, especially through online and offline media, have changed the way people connect, access information and share views. YouTube has become the main platform for users to interact and distribute multimedia content, one of the contents of which is persuasive videos. Persuasive videos influence and convey messages to the public, such as raising awareness about the obligation to pay motor vehicle tax. The method used is the Multimedia Development Life Cycle (MDLC) method in making persuasive videos. MDLC stages include concept, design, material collection, assembly, testing, and distribution. The video was produced with a focus on motor vehicle tax payment guidelines, with a duration of 2 minutes 12 seconds. Evaluation carried out through a survey of STMIK Lombok students and verification by SAMSAT employees, shows that this video is effective in conveying information and increasing public understanding about the importance of paying motor vehicle tax. Respondents prefer presenting content via video rather than photos or writing.

Disclosure of information on cash flow in accounting (financial) statements

The Ministry of Finance of the Russian Federation, as the state regulator of accounting, annually discloses new aspects of improving the Cash Flow Statement included in the accounting (financial) statements, including by issuing annual recommendations to auditors and audit organizations on verifying the reliability of annual statements. Further recommendations were formulated for reporting for 2023. In the cash flows reflected in the cash flow statements, tax payment flows must be clearly separated, including separately cash flow for the payment of income tax and all other taxes, tax payment flows by the reporting company as a tax agent. Special requirements are established for the disclosure of information on rental payments from the tenant and the landlord. The non-governmental accounting regulator “Accounting Methodological Center” also in its Recommendations sets out its position on the reflection of cash flows for the payment of value added tax by the reporting organization. When conducting research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, systematic approach. As a result of the conducted research, this article, in particular, presents generalized requirements for the formation of information on cash flows for current (operating), investment and financial activities of reporting organizations. In addition, in this paper, proposals are made to improve the accounting standard for the formation of cash flow statements. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian and foreign accounting, and can also be used in the educational process of higher educational institutions.