Tax Acceptance Research Articles

Prediction of Carbon Tax Levied in China and Its Effects Based on BP Neural Network

Historical data of crude oil, coal and natural gas in China are used to calculate the carbon emission and carbon tax in recent years. It is proved that the nonlinear model, BP Neural Network, is more suitable for the calculation of carbon tax under the influence of various energy factors. Then BP Neural Network and GM (1, 1) have a good learning ability to forecast the carbon tax revenue from 2020 to 2030. BP Neural Network, however, has less error and shows that Per capita disposable income, GDP and Per capita GDP play a decisive role in the development of carbon tax and environmental protection. Based on the assumption that the carbon tax will be imposed and increased, the carbon emission intensity of each province and the carbon tax acceptance of urban residents will be within the ideal range in the next decade. All evaluation indicators of models and data analysis show that the carbon tax has a good policy guidance for energy saving and emission reduction. This study about carbon tax provides a new solution for domestic environmental protection.

Green Tax Policy Model: Towards Green Growth Environment

The objective of green tax law is to promote green growth among companies, people and communities as well as environmental preservation. The Malaysian green tax law, however, is more concerned with tax incentives than with tax penalties. Evidence showed most companies in Malaysia are not even aware of the incentive-based tax and thus, do not include them as part of their strategies for environmental sustainability. The green tax penalty has become a popular environmental policy tool for many countries, but not in Malaysia. The Malaysian system of environmental taxes should include the green tax penalty. Therefore, this study aims to identify key drivers for companies to respond to the green tax policy. The study uses institutional theory to explore the driving force of green tax acceptance within companies. Institutional pressure suggests that the three mechanisms of organisational changes are coercive, mimetic, and normative pressures. Coercive pressure stems from political influences and the legitimacy problem; mimetic pressure results from a standard response to uncertainty, and normative pressure is associated with professionalisation. The study utilises the survey questionnaire to identify opinions, experiences and behaviours towards green tax acceptance among manufacturing companies. The population of the study is manufacturing companies and the unit of analysis is managers or accountants who represent the manufacturing companies and members of the Federation of Malaysian Manufacturer (FMM). The outcomes from the study confirmed the institutional theory to support the green tax reform acceptance for companies in Malaysia. The study also develops a green tax model that the government can take into account when enacting green tax reform so that companies can cooperate with Malaysia's green tax law. The study contributes to institutional theory by conceptualising the key drivers of green tax laws among Malaysian companies. The conceptualisation is used to formulate a structural model that explains the key drivers of green tax laws, and the structural model is tested against empirical data. A better understanding of factors influencing green tax policy acceptance is relevant to the government to strengthen the green growth environment and enhance awareness to create a shared responsibility among Malaysian companies.

Bridging the gap: the influence of information and education on acceptance of environmental taxes in Switzerland

Mitigating climate change remains a challenge for politics since efficient instruments such as environmental taxes are widely unpopular, with one determinant of objection being a lack of knowledge. Trying to increase environmental tax acceptance, previous studies found positive, negative as well as no effects of information treatments about environmental taxes. Contributing to this inconclusive research, I apply MOSAiCH 2020 panel data from Switzerland, calculating the causal effect of receiving an environmental tax information treatment on willingness to pay them. While the information effect was inconsistent for the full sample, information significantly increases green tax acceptance of less educated people. This subgroup effect hence offers an explanation for previous inconsistencies by showing that information does not affect everyone equally. Especially for less educated people, receiving information about the functioning of environmental taxes might therefore prove crucial for policymakers to gain majority support of environmental taxes necessary for their implementation.

SWOT Analysis of Indirect Tax System: From the Perspectives of the lower Income Group in Malaysia

"As the only country that reverted from the Goods and Services Tax (GST) to the Sales and Services Tax (SST), Malaysia is circling around a strong rumor that the GST may be re-introduced to the country. Nonetheless, both SST and GST are deemed regressive since they can affect the household consumption expenditures of certain income groups, especially the lower-income group, which may be imposed with a heavier burden than the higher-income group. Hence, this study aims to gain the perceptions of the lower income group to assess their acceptance level towards SST 2.0. In addition, using a quadrant analysis, the study also evaluates what is still lacking in the Malaysian indirect tax system, which requires urgent attention from policymakers. Data were gathered using questionnaires disseminated to the lower income group or Bottom 40 with a household income below RM4,849 and the samples were selected using purposive sampling. A total of 236 usable questionnaires were collected and the quadrant analysis was employed to analyze the data. Overall, the results showed that Malaysia’s indirect tax system is still lacking in terms of public trust in the government, certainty, simplicity, appropriate government revenue, and the effectiveness of tax administration. Drawing from the findings of this study, policymakers can continuously mitigate the public burden by exempting or including more necessities (food) from the consumption tax, and the public should embrace the consumption tax if this could reduce their financial burden in the long run. In addition, it is important that the taxpayers feel assured that the taxes they pay using their hard-earned money are well managed in order to provide quality services to all citizens of Malaysia, especially during uncertain times due to the COVID-19 pandemic and other crises. Tax administrators could also develop adequate approaches to elicit a high public acceptance level by comprehending the good tax policy-public behavior association. In essence, the current study has significantly expanded the body of knowledge on indirect tax acceptance with novel techniques in the methodology section and additional insights into the factors impacting tax acceptance, particularly in indirect taxation."

Carbon tax acceptance in a polarized society: bridging the partisan divide over climate policy in the US

ABSTRACT Political polarization in the US hinders bipartisan support for carbon taxes. Polarization operates unconsciously via implicit biases (implicit level), but it also arises when individuals consciously reflect on their political identity and beliefs (explicit level). We conducted two survey experiments with online panels of the US population to examine how irreconcilable Democrats’ and Republicans’ views on carbon taxes are. Study 1 compared measurements from an Implicit Association Test (implicit level) and stated beliefs (explicit level). Results show carbon tax fairness perceptions were already polarized at implicit level, but the main divergence in attitudes occurred at explicit level. Since explicit attitudes are considered easier to influence than implicit ones, Study 2 tested the extent to which message framing could influence this deliberated—explicit—polarization. We used different frames targeted at Democrats and Republicans to convey the idea that carbon tax support does not threaten partisans’ political identity. Framings further polarized responses, increasing Democrats’ but reducing Republicans’ policy support. We discuss implications for climate policy communication in relation to navigating identity-based polarization. Policy Highlights Political polarization over climate policy in the US is driven by the interplay of affective and cognitive factors. Unconscious fairness perceptions about carbon taxes are already polarized. These differences amplify when Democrats and Republicans consciously report their perceptions. Identity-affirming framings that appeal to partisans’ concerns can influence carbon tax acceptance. Since Republicans may react negatively to climate policy communication, source credibility might be necessary to avoid backlash.

Empirical Study of the Public Acceptance Model of Indirect Tax Policy: The Underlying Guiding Principles of Good Tax Policy

In view of the strong rumor that the Goods and Services Tax (GST) may be re-introduced in Malaysia, Bernama (2022) reported that Malaysia is keen on reintroducing GST to expand its revenue base and carry the weight of public subsidies. In fact, no country in the world has reverted from the Goods and Services Tax (GST) to the Sales and Services Tax (SST), except for Malaysia. Due to GST abolishment, Malaysia incurred an annual revenue loss of RM20 billion, and, surprisingly, the reintroduction of SST 2.0 did not contribute much to the government. Compared to the GST collection of RM41 billion in 2016 and RM44 billion in 2017, SST 2.0 only collected RM26.7 billion in 2020 and RM27.9 billion in 2021. Unfortunately, from the public's perspective, GST remains a very unpopular indirect tax reform due to its regressive nature, affecting both the poor and poor the rich. Since the tax applies to every transaction regardless of the socioeconomic status of individuals, it places an undue burden, especially on poor households. Similarly, the SST 2.0 also disappoints the public since it has the same features as SST 1.0, for instance, high tax evasion levels by businesses (Sanusi et al., 2015) and a cascading impact of sales tax whereby the tax incurred by manufacturers is re-taxed (tax-on-tax effect) to a certain extent at subsequent manufacturing process stages, thus increasing the prices of goods and services (Zhou et al., 2013). Besides, literature on the key catalyst of the public acceptance of Malaysian indirect tax also lacks discussions on a specific public acceptance model for indirect tax policy implementation. Since these unresolved problems could instigate another tragic rejection by the public and impact the government's revenue collection, this study, therefore, aims to bridge the gap by proposing an indirect tax acceptance model using the guiding principles of good tax policy recommended by AICPA (2017). Keywords: Goods and Services Tax (GST), Indirect Tax Policy, Good Tax Policy.

Biased perceptions of other people's attitudes to carbon taxation

Beliefs about other people's opinions on climate change influence one's own opinion. Such beliefs can, however, suffer from biases in perception. Using two nationally representative surveys, we examine this issue in a new context, namely of carbon-tax acceptance in Spain. We find that the more one expects the tax to be accepted by others, the more one accepts it personally. But opponents of a carbon tax tend to strongly overestimate the prevalence of their opinion, i.e. they exhibit a so-called false consensus effect. In contrast, despite holding the majority view, tax supporters somewhat underestimate the prevalence of their own view, which is known as pluralistic ignorance. We further test the role of information provision by providing participants with different percentages of people accepting the tax. Overall, we find little evidence that such information provision significantly increases tax acceptance. The impact of information provision on tax acceptance tends to be moderated by the degree of false consensus.

Implementasi Kebijakan Pajak Reklame Dalam Meningkatkan Penerimaan Pajak Daerah Pada Suku Dinas Pelayanan Pajak Kota Administrasi Jakarta Barat

This study aims to determine the implementation of policies in the advertising tax increase local tax revenue as well as to determine the obstacles that exist in improving the advertisement tax. This study uses a qualitative approach with descriptive analysis method which means explaining the data and the facts accurately and systematically. Samples taken are reports revenue plan and actual revenues Advertising Tax Rate Tax Office In West Jakarta Administration Year 2015-2016. The results showed that in the year 2015-2016 advertisement tax acceptance was not optimal due to the advertising tax revenue realization is still considered low and the determination of the target too high and unrealistic to tax revenues advertisement. Based on this, Better Local Government Policy Before Removing supposed to socialize in advance, as well as coordinating with the parties concerned with the advertisement tax hike before the policy rule Value Rent Advertisement issued, so it will not burden the taxpayer. Provides strict sanctions to the organizers of illegal billboards. Keywords: policy implementation, advertisement tax

Blockchain Technology Application for Value-Added Tax Systems

The utilization of new technology in the form of blockchain technology for a Value Added Tax (VAT) acceptance system is relatively new and has not been widely encountered thus far. This research analyzes how blockchain technology can be applied to a VAT system, particularly for electronic invoices (e-Invoice). A qualitative approach was used in this study to analyze blockchain technology models that could be applied in a VAT system. The results of this study indicate that due to its characteristics, blockchain technology can only be applied to taxpayer data that do not require privacy. Data that are considered safe if distributed to nodes in the blockchain technology network include the Tax Invoice Serial Number (TISN). A TISN system based on blockchain technology will produce a faster and more efficient system. Transactions on the TISN in Indonesia can also be monitored and tracked directly by the Directorate General of Taxation (DGT). Blockchain technology can be applied in the TISN system by using a permissioned private blockchain type.

PENGARUH PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR

The purpose of this study is to determine the influence of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance at Kantor Pelayanan Pajak Pratama Argamakmur. PTKP is a certain amount of income that is not taxable which can reduce the amount of personal income tax revenue. The method used in this research is to use data collection method of documentation and analysis method used is descriptive quantitative. The analysis in this study uses a simple linear regression formula and coefficient of determination with the help of SPSS application. And to prove the effect of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance then used hypothesis test (t test).The results of the simple linear regression data data of Y = 9461924484.969 - 1054.200 (X) and data analysis using the determination coefficient is 0.106 with the contribution of the variable non-taxable income (X) to the receipt of personal income tax is 10.6%, while the rest is influenced by other variables not examined in this study. From the results of the data processing, the value of t-count is -2,010 and the value of t-table is 1.305. if the two values are compared, then the t count is -2.010 ≤ t table 1.305 which means that the Non-Taxable Income has a significant negative effect on the Personal Income Tax Revenue.

PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo)

The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the study gained the conclusion that there was a significant positive influence on taxation sanctions on income tax revenues. There is a positive and significant influence on tax checks on income tax revenues. There is a significant positive influence of taxpayer compliance with income tax acceptance. There is a significant positive influence of taxpayer awareness towards income tax acceptance.

Proposed Model of Green Tax Acceptance Model: The Institutional Approach

Climate change, natural resource depletion, and pollution have a major impact on the environment, social and economy for current and future generations. Green tax policy is designed not only to preserve the environment but also to motivate green growth activities among companies, individuals, and communities. However, the green tax policy in Malaysia is based on tax incentives only and not tax penalty. There is evidence that shows that the incentives based are not fully aware and not being part of companies’ strategies for environmental sustainability. Thus, the need for environmental practices in the manufacturing firms, particularly in the area of green tax, is becoming crucial. Previous studies found that coercive, mimetic, and normative pressures influence the implementation of green practices, but still in doubt whether the pressures also influence the acceptance of the green tax. This study applied the Institutional Theory to explore and explain the role of institutional pressures (coercive, mimetic, and normative pressures) in the development of a green tax acceptance model across the manufacturing firm. If the proposed green tax acceptance framework is validated, the findings will provide important insight to policymakers, practitioners, academicians, tax authorities, and other regulatory authorities in policy formulations and evaluation. Specifically, the findings will contribute to the development of the green tax policy model, mainly on the penalty-based tax reform and eventually increasing tax revenues and enhancing awareness of the green growth environment.

DETERMINAN KEPATUHAN WAJIB PAJAK USAHAWAN TERHADAP PENERIMAAN PAJAK

Tax acceptance is the biggest contribution for the country. The increase of tax acceptance can be achieved by one of them is from the income tax payer obtained. Income tax can be obtained one of them from the private sector whose tax subject is entrepreneurs. However, in achieving targeted tax receipts, there is a need to prevent compliance with taxpayers to fulfill its obligations. This research is a type of quantitative study aimed at testing taxpayers ' compliance variables with income level indicators, confidence level, knowledge level, taxpayer awareness, and Fiskus quality of service. The results of this study indicate that the income level is negative and insignificant to the tax receipt, while the taxpayer confidence level has a positive effect on the tax receipt, the taxpayer knowledge level is not Tax receipt, the taxpayer's awareness has a positive effect on the tax receipt, and the quality of the Fiscus service does not affect the tax acceptance.

DAMPAK PENETAPAN TARGET PENERIMAAN PAJAKBUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBBP2) TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN MUSI BANYUASIN

This research is intended to know the impact of PBBP2 acceptance to the regional tax. This research uses primary data from the results of interview with the collecting division of PBBP2, meanwhile the secondary data are report target and the realization of PBBP2 acceptance and regional tax of BPPRD of Muba 2014 to 2018. Technique of data analysis used is quantitative descriptive analysis technique by calculating target ratio and realization of PBBP2 acceptance, regional tax and graphic data presentation. The result of this research shows that the performance of BPPRD Muba in collecting regional taxes, especially PBBP2 is not optimum since the decision of PBBP2 acceptance target is not based on SPOP and is not appropriate with the tax potentiality, so PBBP2 target is not accurate. This gives the impact of low acceptance of regional tax from PBBP2 22.44%, so the regional tax acceptance from PBBP2 is relatively small, the average is only 15.07%. Thus, the realization of PBBP2 is very low during 2014 to 2018 only 64%. This is caused by the system and procedures of tax objects data collection are not accurate, the payment system is not online and just through the regional bank, lack of socialization and low awareness of tax obedience.

Analisis Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Sikka Tahun 2013-2017

This study aims to calculate the level of contribution, to analyze the growth rate oflocal tax revenues on the indigenous revenue of Sikka Regency from 2013 to 2017 and To know the extent of the tax acceptance rates S ikka Regency period 2018 until 2022. . The research methods used in this study are descriptive research methods with a quantitative approach to getting a clearer and more detailed picture of a state based on the data or information that has been obtained. The results of the research obtained by the average regional tax contribution to the original revenue of S ikka Regency from 2013-2017 (5 years) by 14.27%. These results indicate that the level of regional tax contributions to the indigenous revenue of S ikka regency from 2013-2017 in the criteria of less co ntributing to the local revenue. The average rate of growth in S ikka District tax is 2013-2017, which amounted to 16.2%. This shows that the local tax growth of S ikka Regency is included in the less successful criteria. The results of the projected calculation of regional tax revenues for the next five years, 2018-2022 are expected to continue to increase annually. In 2018 predictions of S ikka district tax revenues amounted to Rp 15,960,932,070.345. In 2019 the prediction of local tax revenues amounted to Rp 17,514,147,581.89 and in 2020 the predicted regional tax revenue of Rp 19,067,363,093.435. The regional tax prediction of S ikka Regency in 2021 amounted to Rp 20,620,578,604.98, while in 2022 the regional tax revenues of Sikka Regency were predicted Rp22,173,794,116.525

PENGARUH PPH 21 TERHADAP PENERIMAAN PADA KPP MAKASSAR SELATAN

This research was conducted to illustrate the extent of the influence of income tax acceptance of article 21 on tax revenues at Makassar's primary tax Service office. The method used in this research is a descriptive method with a quantitative approach. The research was conducted at Makassar South's primary tax office with methods of data collection in the form of document studies and field studies. Data analysis is expressed in the form of information that is developed with other data to obtain the clarity between variables so that the conclusion is withdrawn received or rejected hypothesis. The results showed that the results of the test that PPH article 21 have an effect on tax revenues at the primary tax office of the South Mkassar

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDERAAN BERMOTOR TERHADAP PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH PROVINSI ACEH

Motor vehicle tax is one of the most potential local taxes for Aceh province in improving local income. This research aims to discover the rate of effectiveness of motor vehicle tax acceptance and exact portion of its contribution toward the target of Aceh’s local own revenues. Kind of data used in this research aresecondary data. They are collected from relevant literatures, websites, and documents which concerned on effectiveness and contribution of the acceptance of motor vehicle tax in Aceh province. The research result shows (1) the effectiveness of motor vehicle tax acceptance towards the target of local own revenues attainment has annual fluctuation which can be categorized as ‘strongly (very) effective’ from 2013-2014 and ‘effective’ in 2015. Whereas (2) the contribution of motor vehicle tax acceptance towards the target of local own revenues attainment constantly increase every year, yet it is categorized lack in 2013-2015

WITHHOLDING TAX SYSTEM UNTUK PEMUNGUTAN PAJAK: UPAYA PENINGKATAN PENERIMAAN PAJAK VS INSTRUMEN TAX PLANNING

Taxes are the greatest source of country income. The funds derived from the tax are used to perform the development of State infrastructure. Various efforts have been made by the Government to be able to set tax payments, one of which by implementing the withholding tax system. This system is expected to increase tax acceptance, but some parties actually utilize it in a tax planning strategy as an effort to streamline the tax burden to be paid. So far, tax revenues in Indonesia are still relatively low compared to the expected. Financial Minister of Indonesia, Sri Mulyani stated that the government can only collect tax revenues of 14.1% of the Indonesian Gross Domestic Product (GDP). Nevertheless, research proves that overall withholding tax system has been able to increase tax revenues in Indonesia both income tax and value added tax. Withholding tax system proved to have a positive impact in the taxation in Indonesia although it needs to be improved in these effectiveness and efficiency.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME DENGAN PDRB SEBAGAI VARIABEL MODERATING DI KABUPATEN MAGETAN

<p><em>This study aims to determine the effect of the population, the number of industries and the number of SIUP on advertisement tax acceptance. And, to know the influence of these variables with PDRB as a moderation variable. The population in this study is the population, the number of industries, and the number of SIUP every year. Sampling in this research using Purposive Sampling. The number of samples in this study as much as 6 years. Hypothesis testing using multiple linear regression analysis. The result of the research shows that: (1) Partially, the number of population has no significant positive effect on advertisement tax acceptance, the variable of the number of industries has a significant positive effect on advertisement tax acceptance, and SIUP amount negatively affect advertisement tax acceptance. (2) GRDP weaken the relation of population to advertisement tax acceptance, PDRB also weaken the correlation of industry amount to advertisement tax acceptance, and PDRB strengthen the relation of SIUP amount to advertisement tax revenue.</em></p><strong><em>Keywords:</em></strong><em> Number of Population, Number of Industry, Number of SIUP, GRDP, Advertising Tax.</em>

PENGARUH NILAI TUKAR RUPIAH SERTA TINGKAT SUKU BUNGA TERHADAP PENERIMAAN PAJAK PADA DIREKTORAT JENDERAL PAJAK

Acceptance receiving of Tax is one of source of acceptance receiving of biggest state compared to acceptance receiving from sector migas and acceptance receiving of other state. Tax gives contribution of acceptance receiving 70,46 % to APBN the year 2007.Acceptance receiving of Tax cannot be independent separated from macro factor of other chartered investment counsel of sebagimana has been disumsikan at the time of compilation APBN, like chartered investment counsel growth, rupiah conversion value, level of interest rate, level of the price of commodity exchange incorporated at international market, and commodity exchange incorporated production rate in country. Macro factor of the chartered investment counsel haves the character of dynamic and changes as according to condition of run economics at that moment while acceptance receiving plan of Pajak has been specified beginning of year as according to pegging of Anggaran and Pendapatan Belanja Negara.To check whether there or is not there influence from alteration of macro factor of the chartered investment counsel to tax acceptance receiving, hence at this research will be studied about rupiah conversion value influence, and level of interest rate to acceptance receiving of tax at Tax Directorate General.To answer the problems, data collected from various sources and analysed with associative method ( relationship) is having the character of interaktif resiprokal or is each other influence. Research variable data collected to be checked with linear regression passed testing of linierity and testing of classic assumption.Result of research shows existence of influence signifikan to level of rupiah conversion value, and level of interest rate to acceptance receiving of good tax x'selfly ( parsial ) and also joinly ( simultan ).