Tax Collection Research Articles

Effect of Tax Knowledge on Pay As You Earn Tax Compliance Among Small and Medium Enterprises in Thika Town, Kenya

The government is unable to adequately raise revenue through tax collection to effectively provide for the essential needs of its citizens which include education, healthcare, water, security, roads, and social security among others. This has raised a concern as the Government seeks to achieve its revenue targets hence the need for this study. The study looked at tax knowledge and Pay As You Earn compliance among small and medium enterprises in Thika town Kenya. The study was supported by The Attribution Theory. The study adopted an explanatory research design. The study aimed to focus on Small and Medium Enterprises licensed in Thika town. The target population was 1223 small and medium enterprises with a sample size of 301 small and medium enterprises with a response rate of 83%. Primary data was collected using structured questionnaires. Both descriptive statistics and inferential statistics were carried out. The study found that there is a positive and significant effect of tax knowledge on PAYE tax compliance (β1 =0.332, p<0.05), The study recommends that KRA should therefore work towards simplifying and streamlining the tax compliance processes, reducing unnecessary administrative burdens. Future research should be carried out to determine the effect of tax incentives on TAX compliance.

Research on Tax Collection and Administration Efficiency in the Context of “Governing Taxation by Numbers”

In modern national governance systems, tax collection and administration efficiency is a key indicator to measure the performance of the tax system. With the proposal and implementation of the concept of “governing taxation through numbers”, how to use digital technology to improve tax collection and administration efficiency has become an important issue. Focusing on the background of the policy of “governing taxation by numbers”, this article selects Anhui Province as a case area to conduct an in-depth analysis of the impact of the policy of “governing taxation by numbers” on the efficiency of tax collection and administration in practical applications, and explores strategies to improve tax collection and administration efficiency, aiming to optimize Provide theoretical and practical reference for tax management, improving tax compliance and reducing collection costs.

Edukasi Dan Pendampingan Wajib Pajak Masyarakat Pedesaan

The role of education and assistance to taxpayers in the context of Lontos Village. Through a scientific approach, this research highlights the importance of education and assistance as an effort to increase taxpayers' understanding and awareness of tax obligations. The implementation of this service aims to provide education and assistance as well as provide understanding and awareness to the public as taxpayers regarding the importance of paying taxes in Lontos Village, East Luwuk District. The methods used in implementing the service are direct observation, interviews, and carrying out service activities related to tax education in Lontos Village. The results of the service implementation are that structured and targeted education and assistance can make a positive contribution in increasing taxpayer compliance and strengthening the relationship between taxpayers and the village government as the authority in tax collection. The implication of these findings is the need to increase education and mentoring programs on an ongoing basis to support tax awareness and strengthen the tax system at the local level. The service carried out provides valuable insight for related parties in designing effective strategies to support tax compliance in Lontos Village, East Luwuk District, Banggai Regency and may also be applied in a broader taxation context.

Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih

Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih

KEBIJAKAN FISKAL ZAMAN ABU BAKAR AS-SIDDIQ DAN UMAR BIN KHATTAB

The objective of this article is to elucidate the fiscal policy system and its obstacles during the caliphates of Abu Bakr as-Siddiq and Umar Bin Khattab. In the realm of economics, fiscal policy is a tool for regulating a country's economic system by managing state revenues and expenditures to ensure economic stability and prosperity. This article employs a literature study method. The results indicate that under Abu Bakr, fiscal policy prioritized zakat as the main source of state revenue and included tax collection from non-Muslims. Challenges during his reign included rebellions that disrupted economic activities and groups unwilling to pay zakat, leading to reduced state revenues. Under Umar Bin Khattab's leadership, fiscal policy focused on the development of the Baitul Mal institution, regulation of land ownership, and enforcement of zakat, ushr, khums, non-Muslim alms, kharaj, Fai', and jizyah. All state revenues were allocated for the welfare of Muslims and development projects. A significant economic challenge during Umar's reign was the Ramadah year crisis, caused by a prolonged drought.

Tax Collection and Management and Corporate Financialization

Tax Collection and Management and Corporate Financialization

Digital tax collection and corporate job creation: An analysis based on the quasinatural experiment of Golden Tax Phase III

This study investigates listed companies in China's capital market and empirically tests the relationship between digital tax collection and corporate job creation using a multiperiod difference-in-differences model. Results show that digital tax collection can significantly enhance job creation in enterprises. Heterogeneity analysis indicates that the promotive effect of digital tax collection on corporate job creation is concentrated in large-scale and non-state-owned enterprises.

THE POSSIBLE OUTCOMES OF E-INVOICING ON TAX COLLECTION AND IMPACT ON FUTURE OF ROMANIAN TAX SYSTEM

The research investigates the potential outcomes of e-invoicing on tax collection and its implications for the future of the Romanian tax system. Employing a comprehensive approach, the study combines theoretical frameworks with a comparative analysis of countries that have already applied e-invoice. Initially, it reviews significant research in the field, utilizing bibliometric analysis to identify key contributions. The bibliometric analysis was implemented based on the Web of Science database. Subsequently, it examines the evolution of e-invoicing globally, comparing tax revenues before and after its implementation in various countries to discern its impact. In this regard, the statistical data was extracted from The World Bank and Eurostat databases. Additionally, it provides an overview of electronic invoicing specifically within the context of Romania. The methodology involves a comparative analysis of tax revenue data and the progression of e-invoicing adoption which was represented according to data from the Romanian Ministry of Public Finance. This study aims to assess whether e-invoicing has a positive or negative effect on tax collection and to offer insights into its potential implications for the Romanian tax system.

ANALISIS PAJAK RESTORAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KOTA PADANG PANJANG

This research aims to analyze the effectiveness of restaurant taxes and the contribution of restaurant taxes to increasing local revenue in the city of Padang Panjang. In this research using quantitative and qualitative analysismethods. The results of the research conducted suggest that the effectiveness of restaurant tax collection for 2017-2021 is quite effective, with an average effectiveness rate of 89.05%. The highest percentage of effectiveness wasin 2021 at 98.13% and the lowest in 2018 was 81.21%. Meanwhile, the contribution of restaurant tax in 2017-2021was very less, with an average contribution of 1.30%, the highest contribution in 2018 is 1.53% and the lowest in2020 was 1.18%.

Factors Influencing E-Filing Usage Among Pakistani Taxpayers

Tax collection is an essential and significant source of income for developed and developing nations. Tax income is crucial since it serves as the primary financial resource for funding public goods and services, promoting democracy, ensuring sustainable economic growth, and enhancing the well-being of individuals. Following its adoption, this study investigates the impact of tax knowledge on individuals' desire to utilize the electronic filing system for sales tax returns in Pakistan. The study examines the aspects that influence a taxpayer's inclination to operate the electronic filing system, using the theoretical frameworks of the TAM model, the TPB, and the notion of tax knowledge. The results affirm the need for the Federal Board of Revenue (FBR) to develop a more efficient strategy for promoting the adoption of electronic filing among taxpayers in Pakistan.

Research on Tax Legal Issues of Virtual Property

The rapid development of virtual property has become an important part of digital economy and virtual economy. The economic activities of virtual property are increasingly prosperous, and the economic benefits brought by virtual property cannot be underestimated. However, while virtual property-related income is growing, it is difficult for them to be included in the scope of tax collection and management by tax authorities. Starting from the analysis of the legal basis of virtual property, this paper explores the essence and classification of the tax law of virtual property, analyzes the problems existing in the current tax law and the difficulties faced by tax collection and management, and explores the construction of Chinese-style modern virtual property tax law norms and collection and management systems from two aspects of legislation and law enforcement.

Preliminary Exploration of the Monetization of Land Tax in the Mid-Ming Dynasty's Western Shandong Region from an HGIS Perspective

Transportation and retention are among the most important elements of the fiscal system during the Ming Dynasty, categorized as types of tax allocations used in the collection of the land tax, reflecting the fiscal relations between central and local governments. Thus, transportation and retention are central to the fiscal operations of the Ming Dynasty. This paper compiles fiscal data from the Western Shandong Region during the Ming Dynasty and discusses the transportation, retention, and the monetization issues of the land tax during the Wanli Reform. Using Geographic Information Systems, the spatial visualization of the traditional and new land tax transportation quotas was performed, revealing that the new tax regime is heavily constrained by the original quotas.

Fintech and tax revenues: does political institution matter?

ABSTRACT The study investigates the effect of fintech on tax revenues while empirically measuring the moderating effects of political institutions. Using the iterated GMM estimator, the study utilises a sample of 24 low and middle-income countries and a dataset spanning 2013 to 2021. The findings indicate that the advancement of fintech considerably benefits tax revenues, meaning that fintech, in the form of technology integration into taxation, can be a valuable tool for efficient tax collection and administration. The research also shows that political institutions positively affect tax revenues, implying that sound political institutions are indispensable for increased tax revenues. Most interestingly, the empirical findings provide evidence of the positive moderating effects of political institutions on the nexus between fintech and tax revenues, which suggests that the improvement in political institutions fosters the significant positive effect of fintech on tax revenues in these countries. The governments and policymakers of these countries can boost tax revenues through, on one hand, fintech development and, on the other hand, solid political institutions that support fintech development.

Effect of Taxpayer Knowledge on Turnover Tax Compliance among Small and Medium Enterprises in Kariokor Market in Nairobi, Kenya

Turnover Tax (TOT) compliance among, small, and medium enterprises (SMEs) in Kenya has faced considerable challenges, with tax collection falling short of targets. This study investigates the effect of taxpayer knowledge on Turnover Tax compliance among small, and medium enterprises in the Kariokor market in Nairobi, Kenya. This study adopted an explanatory research design. The target population for the study was 1382 Turnover Tax registered SMEs in Kariokor Market in Nairobi. Data was analyzed using descriptive and inferential statistics. The findings revealed that taxpayer knowledge exhibited a positive influence on Turn Over Tax Compliance (β = 0.203, p = 0.007), indicating that as tax knowledge among taxpayers increases, their compliance with tax regulations also tends to increase. The research established that there is a positive connection between taxpayer knowledge and turnover tax compliance. When taxpayers possess greater knowledge of tax regulations and procedures, their compliance levels increase. KRA should invest in taxpayer education programs to improve knowledge and awareness among SMEs. This will empower business owners to navigate the tax system more effectively and ensure voluntary compliance.

Russian regions in wartime: fiscal and economic effects of the Russo-Ukrainian war

ABSTRACT This article addresses the economic and fiscal consequences of Russia’s full-scale invasion of Ukraine for subnational governments in Russia. Using annual fiscal and economic data, we study how different groups of regions have been affected by the ongoing Russo-Ukrainian war. Despite the Russian economy being more resilient to a sanctions shock than initially predicted, we document several important negative tendencies at the regional level, sometimes overlooked in policy discussions and the literature on economic sanctions. In this article, we present new regional data and focus on the effects of the war on overall regional tax collections in 2022–2023, as well as the dynamics of different types of regional and federal taxes. We identify several groups of “winners” (oil- and gas-extracting regions, weapons-producing regions, and the largest city-regions) and “losers” (regions that share a border with Ukraine and regions with sanctions-prone industrial specializations) and discuss the prospects of their resilience.

PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP OPTIMALISASI PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KOTA BANDUNG TAHUN 2017-2021

This research aims to find out how much influence the Rural and Urban Land and Building Tax (PBB-P2) has on regional original income (PAD) in the City of Bandung. Based on target data and the realization of the effectiveness and contribution of regional taxes to Bandung City's original regional income, there is a decrease in the realization of achievements from year to year. This is influenced by less than optimal land and building tax collection in the urban and rural sectors. The data processing is based on the realization of land and building tax targets as well as regional original income data with an observation period from 2017 to 2021 and secondary data in the form of monthly data for 5 years. The results show that the average contribution of land and building tax to local revenue only produces a ratio of 16%. From the results of hypothesis testing, there is a significant influence between PBB-P2 and the Bandung City PAD

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

Implementation of Regional Tax Collections in the Tax Sector of Non-Metal Minerals and Rocks That Do Not Have a People's Mining License in the Ogan Ilir District Area

This research focuses on implementing regional tax levies in the non-metallic mineral and rock tax sector, which still needs a community mining permit in the Ogan Ilir Regency Area. Regional tax levies are an essential instrument for local governments to optimize local revenue while regulating the exploitation of natural resources owned by the community. However, in the context of community mining, the implementation of tax collections often faces challenges such as awareness of obligations, non-compliance by entrepreneurs, and obstacles to mining legality.

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.

Assessment on doing business at the Bureau of Internal Revenue-Jolo: Taxpayers’ perspective

Republic Act No. 11032, known as The Ease of Doing Business and Efficient Government Service Delivery aims to streamline the current systems and procedures of the government services. The law prescribes administrative and criminal liability to the officials and employees who may act inappropriately making it a critical factor affecting the overall business climate and economic growth of a region in the Philippines. Tapping 100 taxpayers from different economic sectors in Jolo, Sulu, this quantitative study aims to assess the ease of doing business at the Bureau of Internal Revenue in the said municipality for Fiscal Year 2023 using purposive sampling method. Taxpayers in Jolo view the registration process with the Bureau of Internal Revenue positively, averaging a score of 4.5060. However, their perceptions of tax collection and law enforcement are more neutral, with mean scores of 4.3850 and 4.4430 respectively. This study shows that government employees are the most positive across sectors. Strong positive correlations exist between taxpayer registration, tax collection, and compliance. The study suggests that the Bureau of Internal Revenue (BIR) in Jolo should continue improving its registration process and enhance tax collection and compliance, possibly through digital solutions tailored for its diverse demographic. Targeted training for different age groups and sectors could ensure efficient navigation of the tax system. Economic sectors should collaborate with the BIR for sector-specific guidelines and foster a culture of compliance through educational initiatives. Taxpayers are encouraged to utilize BIR’s educational resources, participate in feedback systems, and understand the interconnectedness of BIR processes to aid in creating a more effective tax system.