Tax Agency Research Articles

The COVID-19 Shock Through the Lens of the Spanish Sales Daily Data: Modeling and Seasonal Adjustment Challenges

We explore the impact of the COVID-19 shock on a very high frequency indicator: the Spanish daily sales data compiled by the Tax Agency. Firstly, we present a detailed list of the issues related to its modeling, its decomposition (trend, seasonality, and irregularity) and its final seasonal adjustment, which requires a set of deterministic factors linked mostly to calendar effects. Then, we assess the impact of the COVID-19 shock on these tasks. This assessment provides a timely perspective on the evolution of the shock and the challenges that it posed for modeling and seasonal adjustment, clearly related to its unusual and extreme features. The aim of the paper is eminently empirical and dominated by the need to square the unprecedented shock with the available methods and software in a computing environment centered on the R programming language. The methodology draws heavily on a structural approach and it is currently in use by the Tax Agency to compile and disseminate its daily sales data.

ЖАПОНИЯДАҒЫ САЛЫҚТЫҚ ӘКІМШІЛЕНДІРУДІ ЦИФРЛАНДЫРУ ТӘЖІРИБЕСІН ЗЕРТТЕУ

The tax policy of the state in conjunction with the methods of tax administration is a determining factor influencing the amount of tax revenues of the budget. Tax discipline, forms and close interaction between taxpayers and regulatory authorities also play a significant role. The development of information and communication technologies (ICT) in recent decades has provided the tax authorities with a wide range of opportunities to increase government revenue, improve the efficiency and quality of services provided to taxpayers, including electronic filing of returns and payment of taxes, while reducing the administrative burden on taxpayers and reducing public administration costs. The first phase of digitalization was the computerization of routine tax administration processes (such as taxpayer registration and income records), and in the second half of last decade and early this decade, many tax authorities adapted their websites to simplify operations by introducing online forms and calculators for taxpayers. In June 2017, Japan National Tax Agency published a strategic plan for the Japanese tax administration called "Looking to the Future." This includes the pursuit of sound taxation and good governance to ensure that taxes are paid based on the understanding and trust of taxpayers. The National Tax Agency of Japan is well aware of the importance of continually moving toward the future it seeks, emphasizing the goal of transparent tax administration. Keywords: tax and customs administration, OECD countries, tax and customs, administrative costs, Tax Code, tax authorities, taxpayers, tax relations, digitalization.

PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL PEMODERASI

This research aims to analyze the effect of tax avoidance and agency costs on company value with transparency as a moderating variable. The type of research used in this research is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population used in this research is non-cyclical industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample selection technique used purposive sampling technique and obtained 19 companies over 5 years with a total sample data obtained of 95 sample data. The results of this study indicate that tax avoidance and agency costs simultaneously have no effect on firm value, tax avoidance has no effect on firm value, agency costs have no effect on firm value, tax avoidance has no effect on firm value with transparency as a moderating variable, while agency costs influence on company value with transparency as a moderating variable.

Determinants of Tax Avoidance in the Infrastructure Sector of State-Owned Enterprises

Research Aims: The purpose of this study is to determine the influence of capital intensity, return on assets, and firm size on tax avoidance practices. Design/methodology/approach: The data are used from the financial reporting and annual report of the infrastructure sector of state-owned enterprises listed in IDX from 2016-2022. Research Findings: The results of this study indicates that capital intensity has a positive and significant effect on tax avoidance. Meanwhile, return on assets and firm size has no significant effect on tax avoidance. Theoretical Contribution/Originality: The company's capital intensity can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing net income. This research contributes to expanding understanding regarding determinants of tax avoidance and agency theory.

Learning Model for Analytical Prediction of Tax Revenues from Tax Invoice Information

In Brazil, the tax on goods and services, known by the acronym ICMS, holds significant prominence in the revenue of the federative units, approximately 90%. Its value depends on economic activity, whose tax information the taxpayers record in electronic invoices issued to the tax agencies. This paper proposes a learning architecture to predict ICMS revenue through a dataset derived from tax information. The learning architecture uses a segmented approach that starts with splitting the training and validation datasets according to a given parameter. After that, the architecture fits several machine learning models for each split subset (segment). Finally, the architecture chooses the fit machine learning model (learning instance) that produces the best prediction result for each segment. These learning instances compose a hybrid instance set to predict the records of a test dataset. The proposed architecture reduced the error compared to the traditional non-segmented approaches tested (by 18.40%) and to the current methodology of the tax agency that supported this research (by 51.90%). The low prediction error suggests that the model holds promise in estimating revenue.

The tools of tax control: a conceptual perspective

This study focuses on exploring the areas of insufficient knowledge about tax control tools in public and private sector companies, in order to provide a more solid conceptual understanding of this topic. Qualitative and quantitative research was used, employing documentary review techniques and analysis of results, with workers from the Human Resources and Administration areas as a sample. A digital survey and data collection forms were used as research instruments. In summary, the results revealed a diversity of levels of familiarity and comfort with the use of accounting software, tax preparation and online tools provided by the tax agency.

ANALISIS IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK HIBURAN UNTUK MENINGKATKAN PENERIMAAN PAJAK DAERAH PADA SUKU BADAN PAJAK DAN RETRIBUSI DAERAH KOTA ADMINISTRASI JAKARTA SELATAN TAHUN 2016-2018

The objective of this study is to find out the implementation of Entertainment Tax Collection at the Local Tax and Retribution Agency of South Jakarta. This study used Van Meter and Van Horn theories. Entertainment Tax is any of potential sources of local income for high funds from the Indonesian Citizen bearing tax obligations. Besides, it also any of efforts in optimizing local tax revenue. This study used a descriptive qualitative research method. Result of the study identified that between year 2016-2018 the Entertainment Tax Revenue in South Jakarta experienced decrease every year. There are some obstacles in Entertainment Tax Collection and Control. So, it requires a number of steps should be taken to cope with such obstacles. Keywords: Policy Implementation, Entertainment Tax, Local Tax Revenue

Evaluasi pemungutan pajak restoran berdasarkan Peraturan Daerah Kota Ternate Nomor 15 Tahun 2014 tentang pajak restoran di Badan Pengelolaan Pajak dan Retribusi Daerah Kota Ternate

Restaurant tax is a source of regional revenue that contributes significantly to the increase of Regional Original Domestic Product (PAD) due to the large number of culinary tourisms in Ternate City. This research aims to evaluate the implementation of restaurant tax collection based on Ternate City Regional Regulation Number 15 of 2014 concerning Restaurant Tax at the Ternate City Regional Tax and Levy Management Agency. This type of research is descriptive qualitative. The research results show that the collection carried out at BP2RD Ternate City is in accordance with Ternate City Regional Regulation Number 15 of 2014 regarding restaurant tax. However, there are also areas that do not comply with the regional regulations, namely designated areas. This shows that BP2RD Ternate City has not fully implemented the collection in accordance with the applicable regulations, but has only partially implemented the collection in accordance with the applicable regulations.

Leader-Member Exchange and Employee Performance: Mediating Roles of Work Engagement and Job Satisfaction

The purpose of this study is to investigate and evaluate the direct or indirect effects of leader-member exchange on work engagement and job satisfaction on employee performance. The study encompassed 215 employees who worked at the Office of the Regional Tax and Retribution Management Agency of Medan City, with 140 employees constituting the sample size. Questionnaires and interviews were employed in this study's data collection process. SmartPLS (Partial Least Square) 4.0 software is utilized for structural equation modeling in statistical analysis. The results of this study indicate that direct leader-member exchange, work engagement and job satisfaction have a significant effect on employee performance. Leader-member ex-change has a significant effect on performance through work engagement and employee job satisfaction at the Office of the Regional Tax and Retribution Management Agency of Medan City. This research provides information for the Office of the Regional Tax and Retribution Management Agency of Medan City and related parties to improve employee performance by increasing job satisfaction, and work engagement and improving existing leadership to provide employee comfort.

PENGARUH TAX AVOIDANCE, KEBIJAKAN DEVIDEN, DAN AGENCY COST TERHADAP NILAI PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN

The purpose of this study was to determine whether Tax avoidance, Dividend Policy, and Agency cost have a significant effect on firm value in manufacturing companies listed on the IDX 2020-2023. This study uses a descriptive quantitative approach which aims to explain the effect of the independent variables, namely Tax avoidance, Dividend Policy, and Agency cost on the dependent variable, namely firm value. The analysis method used in this study is multiple linear regression analysis, partial test (t test), coefficient of determination (R2 test) and simultaneous F test. The results of multiple linear regression analysis show that the three variables (X) show a positive effect on the variable (Y). The result of the partial test (t test) shows that all variables (X) have a significant effect on variable (Y). The result of R2 test shows that variable (Y) is influenced by variable (X) of 42.9% and the remaining 51.7% is influenced by other variables not examined in this study. And the simultaneous F test shows that variable (X) has a significant effect on variable (Y).

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.

Analisis Penerimaan Pajak dan Retribusi Kota Medan Serta Hubungannya dengan Pelayanan Publik di Kota Medan dalam Meningkatakan Taraf Hidup Masyaratkat Kota Medan dari Segi Ekonomi

The aim of this research is to determine and analyze the growth of PAD (Regional Original Income) in Medan City at the Medan City Regional Tax and Levy Management Agency and to determine the influence of Tax and Levy Revenue on Public Services in Medan City. This research uses a descriptive single case study approach, which aims to collect, compile, classify and interpret data to provide an accurate picture of the nature of individuals, groups, conditions and symptoms in a society. Research results from the Regional Tax and Levy Management Agency for Medan City, the Ministry of Finance, and literature studies show that tax and levy revenue in Medan City has not reached the target for the last three periods. Public services in Medan City have experienced a significant decline, influenced by poor budget factors in revenue and allocation, as seen from the decline in Regional Original Income (PAD) over the last three years.

Factors Affecting Land and Building Tax Revenue in Ambon City

This study aims to analyze the Factors affecting Land and Building Tax Revenue in Ambon City. This type of research is quantitative with the type of data used is secondary data with data sources obtained from the Ambon City Tax and Retribution Management Agency and the Central Statistics Agency Publication. The method of data collection carried out is by documentation. The data analysis method used is the multiple regression analysis method. The results showed that, partially, per capita income and population had a significant effect on Land and Building Tax revenues while inflation did not have a significant effect on Land and Building Tax revenues. Simultaneously, per capita income, population, and inflation together have a significant effect on Land and Building Tax revenue in Ambon City.

Analisis Penerimaan Pajak dan Retribusi Kota Medan Serta Hubungannya dengan Pelayanan Publik di Kota Medan dalam Meningkatakan Taraf Hidup Masyaratkat Kota Medan dari Segi Ekonomi

The aim of this research is to determine and analyze the growth of PAD (Regional Original Income) in Medan City at the Medan City Regional Tax and Levy Management Agency and to determine the influence of Tax and Levy Revenue on Public Services in Medan City. This research uses a descriptive single case study approach, which aims to collect, compile, classify and interpret data to provide an accurate picture of the nature of individuals, groups, conditions and symptoms in a society. Research results from the Regional Tax and Levy Management Agency for Medan City, the Ministry of Finance, and literature studies show that tax and levy revenue in Medan City has not reached the target for the last three periods. Public services in Medan City have experienced a significant decline, influenced by poor budget factors in revenue and allocation, as seen from the decline in Regional Original Income (PAD) over the last three years.

Effects Of Conservation Accounting And Tax Risk On Firm Value: Agency Costs As A Moderating Factor

Purpose: Finding out how tax risk, financial conservatism, and agency costs impact firm value is the objective of this research. Methodology/approach: To select 45 companies according to the criteria, we utilized the population of all businesses that are members of the Food and Staples, Beverage Retail Sub Sector. As part of the quantitative investigation, data analyzed using Partial Least Squares method. Findings: The results of the study show that tax risk and accounting conservatism both have a partial effect on company value, but agency costs have no effect on firm value, agency costs do not fully strengthen the relationship between tax risk and accounting conservatism on firm value, agency costs in research this gives rise to the influence of tax risk on firm value, but can also strengthen accounting conservatism on firm value. Practical implications: Previous research findings reveal that these elements have very little or no impact on business value; However, the findings of this research have become a strong controversy so that they can become a reference for external and internal companies in decision making. Originality/value: This novelty is agency costs as a moderator which can strengthen or weaken factors that influence firm value.

Tax avoidance, managerial ownership, and agency conflicts

We examine how corporate tax avoidance is influenced by managerial ownership. Our results, based on a large sample of nearly 30,000 observations across a quarter of a century, demonstrate that firms where managers hold more shares exhibit less tax avoidance. Our findings corroborate the notion that corporate tax avoidance is primarily motivated by agency conflicts and is significantly mitigated by higher managerial ownership, which brings managers and shareholders’ interests into better alignment. Further analysis corroborates the results, i.e., propensity score matching, an instrumental variable analysis, and using alternative measures of tax avoidance.

Analisis Penerimaan Pajak Reklame Guna Meningkatkan Pendapatan Asli Daerah Dibadan Pendapatan Daerah Kota Medan

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.

Analisis Perbandingan Sistem Pemungutan Pajak terhadap Kontribusi dan Efektivitas Pajak Daerah yang Potensial di Kabupaten Tanah Bumbu

This study aims to determine the contribution and effectiveness of taxes collected by the Official Assessment System (PBB-P2) compared to the Self Assessment System (BPHTB, PPJ, Restaurant Tax, and MBLB Tax) on Local Revenue Tanah Bumbu Regency. The method used in this research is quantitative descriptive with contribution and effectiveness analysis techniques using secondary data obtained from the Regional Tax and Retribution Management Agency of Tanah Bumbu Regency. The result of this research is that the tax contribution collected by the Self Assessment System is better than that collected by the Official Assessment System. Even though it is still in the criteria of not contributing, theree are also types of taxes in the shallow standards, namely Restaurant Tax and MBLB Tax. The taxes collected by the Official Assessment System and the Self Assessment System were very effective in 2016-2020. This means that the average realization for the last five years has consistently reached the target.

The Functioning of Tax Authorities in Countries of the European Union

The paper delves into an insightful analysis of tax authority operations in various European Union (EU) member states, including Poland, Sweden, Germany, and France. This study seeks to extract valuable lessons from their practices and apply them to the context of Ukraine. Poland's tax authority, governed by the Tax Ordinance, serves as an interesting starting point for the investigation. Sweden's National Tax Agency, operating under the Swedish Ministry of Finance but independently of the government, takes centre stage as a model of centralised tax administration based on functional principles. In contrast, France's tax system integrates its state tax service into the Ministry of Economy, Finance, and Budget, showcasing a unique structural arrangement. Notably, Germany stands out with its highly proficient tax service, emphasising the importance of professional expertise in tax administration. In conclusion, this study underscores the universal nature of lessons learned from the organisational activities of tax authorities in EU member states. By implementing these insights, Ukraine can take significant steps toward optimising its tax administration, fostering trust between taxpayers and authorities, and aligning its practices with international standards. Ultimately, the paper serves as a valuable resource for policymakers and tax professionals seeking to enhance Ukraine's tax authority operations.

The Effect Of Taxation Socialization, Taxation Knowledge, And Service Quality On Corporate Taxpayer Compliance With Taxpayer Awareness As An Intervening Variable At KPP Pratama Selatan Batam City

The impact of several changes in the tax law also requires the socialization of taxation to the community so that tax awareness and taxpayer compliance can also increase. Taxpayers will underreport their taxes when their tax obligations are uncertain but this possibility can be reduced if the tax office or agency can provide low-cost information to taxpayers. One of the efforts to provide tax information to the public and taxpayers is through tax socialization activities. The purpose of this study is to determine and analyze the effect of taxation socialization, taxation knowledge, and service quality on taxpayer compliance directly or mediated by taxpayer awareness of the nature of testing the relationship between variables. The research population was 14,483 corporate taxpayers registered at KPP Pratama Batam Selatan with sampling techniques using the Slovin formula with a leeway of 9% obtained a sample of 123 people. The data analysis technique uses path analysis techniques with the help of statistical tools PLS Ver. 3. The results of data analysis obtained socialization of taxation, taxation knowledge, and service quality have a direct effect with a significance value below 0.05 on taxpayer awareness. the socialization of taxation, taxation knowledge, service quality, and taxpayer awareness have a direct effect with a significance value below 0.05 on taxpayer compliance. The results of the indirect effect obtained by tax socialization, tax knowledge, and service quality have an indirect effect with a significance value below 0.05 on taxpayer compliance through taxpayer awareness.