Tax Consultants Research Articles

DEVELOPMENT AND STRENGTHENING THE INSTITUTE OF TAX CONSULTANTS IN THE TAX SYSTEM OF UKRAINE

The purpose of this article is to formulate the main prerequisites and economic consequences of strengthening the institute of tax consultants in the tax system of Ukraine, to substantiate the importance of tax counseling as a separate profes-sion, as well as to determine the cross-functional role of tax consultants in inter-action with taxpayers, fiscal authorities and the government, according the world trends in tax consulting. Methodology. The research is based on the analysis of specialized scientific sources of international researchers and practitioners who have been studying the issues of tax consulting as a separate type of professional activity for the last 30 years. Based on the analysis, using general scientific meth-ods – analysis, synthesis, generalization, abstraction – the conclusions of the study were made, which can be interpolated into the Ukrainian business envi-ronment. Results of research showed the importance and role of tax advisers in modern tax systems. Based on the research, it is proved that tax advisers can perform different functions (acting in different roles) on the interaction between taxpayers, fiscal authorities and the government. They are qualified representa-tives for taxpayers in solving certain problems in the field of taxation, including in matters of tax planning and optimization of tax payments. At the same time, tax advisers are important as intermediaries, arbitrators, regulators in relations between taxpayers and the government, as well as they act as agents of fiscal bodies on tax compliance of taxpayers. The importance of tax counseling for dif-ferent subjects of the tax system is determined for: taxpayers, fiscal authorities and the government. Further research in the field of tax consulting is proposed to focus on the formulation of ethical principles of tax consultants, which, according to world practice, have a great importance in their activities. It is also proposed at the legislative level to consolidate the legal status and responsibility of tax ad-visers. This is proposed to be done by establishing the procedure for document-ing the consultations provided, establishing the legal responsibility of the con-sultant for poor-quality services, which is a separate important area of further research. Practical implications. In the article the necessity of development of tax consulting institute in Ukraine on the basis of implementation of relevant interna-tional standards and practices is substantiated. The functions (roles) of tax con-sultants in the tax system of the country and their interaction with taxpayers, fis-cal authorities and the government are defined. Value/originality. The corre-spondence between the world practice of tax consulting and the Ukrainian legal framework allowed to show serious gaps in local legislation and tax awareness of taxpayers, which should be corrected ASAP.

Business Competitiveness Strategies of Tax Consulting Firm amidst Covid-19 Pandemic (Case Study at PT XYZ)

This study aims to examine the competitive strategies of companies in facing the challenges of the Covid-19 pandemic with a case study on a tax consulting firm in Jakarta ("PT XYZ"). PT XYZ was selected because, during the pandemic, it employs even more employees, with the current number of permanent employees above a hundred. We use qualitative methods in conducting this study with data collection through in-depth interviews and analysis techniques using SWOT analysis. This study indicates that it is becoming increasingly necessary for firms to have a competitive strategy in order to address the challenges of the coming years. Digital marketing development should be focused to ensure long-term survival and profitability, particularly for PT XYZ and other tax consulting firms in a similar situation. This study adds to laying the groundwork for firms to become more resilient by converting challenges to growth opportunities.

DETERMINAN PEMBUAT KEPUTUSAN ETIS KONSULTAN PAJAK

There has been an ethical violation committed by a tax consultant, there by reducing the integrity and professionalism which is the code of ethics in carrying out his profession. Ethical violations here involve ethical decision making, even the decisions taken are contrary to the applicable tax laws. The purpose of this study was to determine the factors that influence the ethical decision making of tax consultants. This type of research is explanatory with the data collection method using a questionnaire. The population in this study were all registered tax consultants at the Surabaya branch of IKPI, while the sample was 84 respondents. The sample in this study was determined by probability sampling type, the sample was taken using a simple random sampling technique. The data analysis used partial least square. The results of this study indicate that love of money and self-efficacy have a positive effect on ethical decisions, while locus of control and gender do not effect on ethical decisions of tax consultants.
 
 
 
 
 Keywords: Self Efficacy, gender, Ethical Decisions
 
 
 

Assessment of Factors Affecting Tax Compliance in the Mining Industry in Zambia

Multinational enterprises abuse transfer pricing to erode the country’s tax base by shifting profits to other jurisdictions thereby depriving the host country of revenue that would have been available for development. The study used a descriptive research design to assess factors affecting tax compliance in the Zambian mining sector. The target population was 106 transfer-pricing practitioners, tax consultants and ZRA Inspectors dealing with mines. The entire population was sampled in this study.The study collected primary data using an online-administered questionnaire involving the entire population. The study also analyzed secondary data and conducted one-on-one online meetings with industry experts. The data was analyzed using descriptive statistics. The study found that tax compliance costs in Zambia to be very high and that transfer pricing was a very complex tax concept with mean scores of 3.66 and 3.70 respectively. Additionally, the study found that Tax Authority was not aggressive in conducting compliance audits with a mean score of 3.3. Finally, the study found other factors affecting tax compliance included policy in-consistence and inadequate enforcement capacity. Keywords: Transfer pricing, Tax compliance DOI: 10.7176/RJFA/13-10-04 Publication date: May 31 st 2022

Model Pengukuran Motivasi dan Minat Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak: Studi pada Perguruan Swasta di Kota Medan

This study aims to produce a Model of Measurement of Motivation and Career Interest of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. While the specific objective is to study the factors that influence the motivation and career interest of Accounting Students as Tax Consultants at Private Universities in Medan City and produce a Measurement Model of Motivation and Career Interests of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. The population in this study were all accounting students at several private universities in Medan City. Sampling in this study used purposive sampling with the criteria of students majoring in accounting in semester IV and VI. The type of data used in this research is primary data. Data were collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and data analysis using the help of a computer program, namely SPSS (Statistical Package for Social Science). The results show that partially and simultaneously quality motivation, career motivation and economic motivation have a significant effect on Student Career Interests. Private University Accounting in Medan City.

Ego Depletion as Mediation Emotional Intelligence and Spiritual Intelligence to the Performance of Malang Tax Consultants

This study aims to analyze the effect of emotional intelligence on performance, analyze the influence of spiritual intelligence on performance, analyze the effect of emotional intelligence on ego depletion, analyze the influence of spiritual intelligence on ego depletion , analyze the effect of ego depletion on tax consultant performance, analyze ego depletion as a mediator of emotional intelligence. on the performance of tax consultants, as well as analyzing ego depletion as a mediator of spiritual intelligence on the performance of tax consultants. The sample in this study were 71 respondents. The analysis technique uses path analysis. The results of this study indicate that emotional intelligence has an effect on the performance of tax consultants. Spiritual intelligence has an effect on the performance of tax consultants . Emotional intelligence has an effect on ego depletion. Spiritual intelligence has an effect on ego depletion . Ego depletion affects the performance of tax consultants. Ego depletion as a mediator of emotional intelligence on the performance of tax consultants. E go depletion as a mediator of spiritual intelligence on the performance of tax consultants.

Ego Depletion as Mediation Emotional Intelligence and Spiritual Intelligence to the Performance of Malang Tax Consultants

Ego Depletion as Mediation Emotional Intelligence and Spiritual Intelligence to the Performance of Malang Tax Consultants

Social Economic Attributes and Tax Compliance by Individual Taxpayers in Kenya

Tax revenues are crucial financial resources for any economy and plays a key role in economic development. In Kenya tax revenues are the major source of government budgetary resources besides other sources such as grants and loans. The average GDP growth rate in Kenya from FY 2006/17 to FY 2016/17 has been 5.6 percent which is higher than the global GDP growth rate of 2.3 percent. Conversely, Kenya’s tax revenue has not grown at the same pace as the economic growth. Weaknesses in revenue performance have triggered fiscal pressures. Budget deficits have fueled external borrowing amid efforts for the country to capitalize on domestic resource mobilization. Social economic attributes are crucial with regards to tax compliance by individual taxpayers since individual taxpayers have to be aware as well as being sensitive to tax legislation for them to be tax compliant. This study was set out to ascertain effects of taxpayer knowledge, tax complexity and individual taxpayer`s characteristics on tax compliance by individual taxpayers in Kenya. The study further sought to ascertain the moderating effect of tax penalties on relationship between social economic attributes and tax compliance by individual taxpayers in Kenya. The study was anchored on Social Learning Theory, Economic Deterrence Theory and Theory of planned behavior. Cross sectional descriptive research design was adopted in this study. This study targeted the individual taxpayers who were registered with KRA. The study targeted on 4806 staff from five Public Universities in Nairobi City County. Researcher used primary data which was gathered through administering questionnaires to respondents. Data collected was analysed using descriptive statistics and multiple regression. The results postulated that tax knowledge had a significant effect on tax compliance by individual taxpayers in Kenya. The study also found that tax complexity had a significant effect on tax compliance by individual taxpayers in Kenya. In addition, individual taxpayer’s characteristics had a significant effect on tax compliance by individual taxpayers in Kenya. Further, the study found tax penalties had a significant moderating effect on the relationship between social economic attributes and tax compliance by individual taxpayers in Kenya. The study found that the taxpayers sought tax consultants to file their returns. The study moreover found that the taxpayers did not seek updates regarding changes in tax law and regulations and were not conversant with Income Tax Act CAP 470. The study therefore recommends that KRA should educate the public regarding to any changes in tax laws and also ameliorate the readability of the tax laws hence reduce the complexity of the tax law. For KRA to achieve their target compliance level, there is need to have taxpayers understand the reasons why need to pay tax on time. KRA should sensitize the taxpayers on the importance of paying tax via civic education.

Taxpayer's Interest in Using Tax Consultant Services

This study aims to obtain empirical evidence to determine the effect of knowledge, perceptions of tax consultants, tax sanctions, and taxpayer motivation on interest in using tax consultant services. The independent variables in this study are knowledge, perceptions of tax consultants, tax sanctions, and taxpayer motivation. The dependent variable in this study is the interest in using the services of a tax consultant. The data in this study are primary data obtained from a questionnaire sample of 83 individual taxpayers in the Solo Raya area, using purposive sampling method. The data analysis technique used multiple linear, the data was processed using SPSS 22. The results of the analysis showed that the perception of tax consultants, tax sanctions, and taxpayer motivation had a positive effect on interest in using tax consultant services. Knowledge has a negative effect on interest in using the services of a tax consultant.

Insightfully Explore the Ethical Decision Making of Tax Consultants During COVID-19 Pandemic

Weakening economic performance during COVID-19 pandemic has an impact on state revenues in the tax sector caused dilemma for a tax consultant. This study aims to explore various ethical decisions making by tax consultants. Transcendental phenomenology Husserl's is used to obtain pure consciousness from informants. Data was collected by interview and based on the interpretation, the dilemma caused by non-optimal income and client's internal policies. In addition, several clients experience tax audits during the pandemic. Ethical assessment of decision making is considered into several aspects, such as: moral considerations, commitment to providing optimal services, and awareness that the role of tax consultants is helping the government to gain state revenue in tax sector. This study provides the relevance use of ethical theory and the theory of planned behaviour. For practitioners, this research can be used as advice in making decisions both in pandemic situations and other unexpected events.
 Keywords: phenomenology, dilemma, tax consultant, explore, ethical decision

Moderating emotional intelligence and religiusity on the effect of burnout on turnover intentions of tax consultant employees in Bali

The purpose of this study was to analyze the effect of burnout on the turnover intentions of tax consultant employees in Bali with emotional intelligence and religiosity as moderating variables. The location of the research was carried out at the Tax Consultant Office in the Bali Region as a representation of the Tax Consultant Office in Indonesia, which was registered with the Indonesian Tax Consultant Association (IKPI) in 2021 which was obtained through the website www.ikpi.or.id. The population in this study are all employees who work at the Tax Consultant Office registered at IKPI Bali Branch. The data analysis technique used the MRA test. The results of the study indicate that burnout has a positive and significant effect on turnover intention or in other words, increased burnout will increase turnover intention. The higher emotional intelligence is not able to reduce the high turnover intention due to the increased burnout of tax consultant employees. The interaction between burnout and emotional intelligence has a negative and significant effect on turnover intention or in other words, high emotional intelligence will reduce turnover intention due to increased burnout.

ЦИФРОВАЯ ТРАНСФОРМАЦИЯ МЕТОДОВ ДЕОФШОРИЗАЦИИ В РОССИИ КАК ИНСТРУМЕНТ СОЗДАНИЯ ОПТИМАЛЬНОЙ НАЛОГОВОЙ СРЕДЫ

Today, digital transformation is a new philosophy for government agencies, which provides for new models and operating principles, allowing to build a service delivery matrix from the point of view of its final recipient. The article reflects the main directions for improving the institution of tax consulting in the framework of rethinking approaches to public administration and digital transformation of the activities of tax authorities. The aim of the study is to formulate a methodological approach to understanding the term «tax consulting» in the context of the digital transformation tax administration, as well as to determine the cause-and-effect relationships between the implementation of a customer-centric approach in public administration, the results of the digital transformation of the activities of the tax authorities and the development of the institution of tax consulting. The authors considered various methodological approaches to the development of the institution of tax consulting, and also studied the technological capabilities of tax authorities. Among key findings of the research it should be mentioned the substantiation of the need to transform approaches to determining the essence of the concept of tax consulting and the development of practical recommendations for improving the institution of tax consulting in the context of digital transformation of the activities of tax authorities.

Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia

This study aims to analyze the tax implications of financial instruments after International Financial Reporting Standards (IFRS) 9 adoption in Indonesia into Statement of Financial Accounting Standard 71 (PSAK 71). To gain an in-depth understanding regarding the implementation of PSAK 71, we conducted semi-structured in-depth interviews with policymakers, PSAK standard setters, academicians, tax consultants, and taxpayers. We also used case studies related to the convergence of IFRS 9 to identify the tax implications of implementing the new standard. The results show that the entities applying PSAK 71 generally measure and recognize financial assets or financial liabilities at fair value. Besides, they use amortized costs in specific conditions. However, current tax regulations relevant to financial instruments still refer to the acquisition cost following Article 10 of the Income Tax Law. Accordingly, the gains or losses in respect of financial instruments are not recognizable for tax purposes. Although fiscal correction has proven to be a panacea for bridging the gap between taxation and accounting standards, policymakers urgently need to revise the outdated regulations to provide taxpayers with legal certainty and ease of administration. The significant contribution of this study is the attempt to link the accounting and taxation aspect of financial instruments with the setting of Indonesia.

Keputusan Etis Konsultan Pajak: Pentingnya Tanggung Jawab Sosial dan Machiavellianisme

This research objective is to get evidence about the effect of perception of the importance of ethical and social responsibility, Machiavellianism, ethical reasoning, idealism, experience, and professional commitment to ethical decision-making of tax consultants. Data were obtained from the questionnaire. This research used the convenience sampling method. This study used 60 tax consultants as the study samples in DKI Jakarta, and the data were analyzed using multiple regression analysis. This research showed that the perception of the importance of ethical and social responsibility, Machiavellianism, and ethical reasoning affects the ethical decision-making of tax consultants. The results showed that tax consultants with a high perception of the importance of ethical and social responsibility and ethical reasoning and low perception of Machiavellianism support that tax consultants conduct ethical decision-making. Meanwhile, idealism, experience, and professional commitment do not affect tax consultants' ethical decision-making. The implications of this research are for tax consultants to maintain the perception of the importance of ethics and social responsibility, and ethical considerations to make ethical decisions. The limitation of this study is that it uses respondents' perceptions of questions related to all variables. This finding shows that there is still a subjective element of the respondents.

TAXPAYER COMPLIANCE AND TAX AMNESTY; DOES TAX AMNESTY WORK?

This study aimed to analyze tax amnesty from the perspective of taxpayers, such as large-scale entrepreneurs, small-scale entrepreneurs, private company employees, tax consultants, and lecturers, and assessing whether tax amnesty can increase taxpayer compliance. This study used an interpretive paradigm and transcendental phenomenology. The interpretive paradigm aims to understand and explain the social world from a personal perspective. Transcendental phenomenology is a suitable method to analyze the experience of informants after joining the tax amnesty policy. Based on the results of the study, it can conclude several findings. First, taxpayers participate in tax amnesty because they want to report all assets without being penalized; second, taxpayers want to get a low tax rate. Third, taxpayers want to avoid tax audits. The analysis of transcendental phenomenology concluded that tax amnesty could increase taxpayer compliance but not for a long time.

Causality Analysis of Non-oil Tax Component of Government Revenue, Company Income and Transaction Taxes: Evidence from a Third World Developing Economy

Overtly, the colossal infrastructural deficit occasioned by the ever increasing population of Nigeria requires sizeable revenue strings if they must be copiously addressed. Largely, the country has over time relied on oil revenue to carry-out her sacred duty of welfare and security provision along with efforts targeted at guaranteeing freedom of her citizenry amongst others. With the recent global drop in oil prices, there has been a general call for government to reinforce other channels of revenue generation so that the country can weather the tides of economic turmoil. This however calls for an understanding of the interrelatedness of various components of accruable revenue to the government through a causality study of such revenue components. This study thus focuses on a causality analysis of non-oil tax component of government revenue, company income and transaction taxes by obtaining empirical evidence from a third world developing economy – Nigeria. Time series data for 15 years were analysed based on the study's intent and with the use of relevant statistics like the unit root tests, chow test, granger causality test, least square and auto regressive regression analysis. Our study's outcome proved that while federally generated revenue proved to have been significantly improved by revenue from income taxes and stamp duties, the tax policies and their subsequent amendments could not exert significant influence on non-oil tax revenue of government during the period. On this note, we recommend the need for effective policy pertaining to Stamp Duties and Companies' Income Tax (CIT) along with a marginal reduction in tax holidays of companies to the extent that the Stamp Duties' Act (SDA) is fully enforced/implemented vis-à-vis strict penalties for non-compliance. Outcome from this research has policy implications which stand to benefit regulatory bodies/policy makers, tax consultants, academics and key stakeholders as it presents key issues relating to CIT, SDA, and non-oil revenue of Nigeria's government.

The Impact Analysis of Investment Decisions on Taxations of Corporate Organisations: An Empirical Studies from Nigeria

The research work titled “impact analysis of investment decisions on taxations of corporate organisations in Nigeria” was carried out with the primary aims of investigating whether the choice debt over equity has significant impact on taxes in Nigeria. It also surveyed on the influence of capital expenditure of corporate entities on their taxes and whether the working capital management can be used in tax planning of corporations in Nigeria. The original propositions, as well as the principles of Modigliani and Miller's Theorem (1958), indicate that there is a completely efficient market with no taxes, transactions, or bankruptcy costs, and that all participants have access to a wealth of information. Modigliani and Miller included the influence of taxes to their model in 1963, bringing the theory closer to reality (Adegbite and Shittu, 2017). The researcher opted to limit the study to an object (i.e. Federal Capital Territory Abuja) thereby selecting 5 industries selected from the Nigerian Stock Exchange to include Financial services, construction/real estate, oil and gas, consumer goods and information and communication technology (ICT) with a total of five (5) corporate organizations as respondents Selected from the population. In terms of the research issue, the findings were expanded to the entire population. At the conclusion of the study, the researcher determined that the choice of debt over equity, capital expenditure, and working capital over taxes of business organizations in Nigeria had no statistically significant influence. The researcher finally recommended that enough processes should be in place at all times to ensure that all types of taxes in Nigeria are correctly accounted for and filed with the relevant tax authority and that corporate organisations in Nigeria require the services of tax consultants in order to incorporate proper tax planning mechanism in their business dealings.

T he E ffect of Organizational Ethical Culture as A Moderating Variable in Ethical Decision Making o n Tax Consultants

This study aims to analyze the effect of experience on ethical decisions and the influence of organizational ethical culture in moderating the relationship between experience and ethical decisions in tax consultants in the Sumatran Region including Lampung, Bangka Belitung, Palembang and Jambi consisting of 139 respondents. The analysis technique uses SEM WarpPLS with the help of the WarpPLS 7.0 application. The findings in this study, indicate that there is no significant effect between experience and ethical decisions and in an indirect relationship between experience and ethical decisions with organizational ethical culture as a moderating variable showing the results, organizational ethical culture can moderate the relationship with a significant influence. The research has met the requirements of the SEM-WarpPLS fit model.

The Effect of Emotional and Spiritual Intelligence on the Performance of Tax Consultants with Ego Depletion as a Mediation Variable

The performance of a company will be known from the activity of its employees in supporting the success of the company's goals. The level of performance can be influenced by the emotional and spiritual intelligence possessed by the individual. Some professions have work hours that are not stagnant. The existence of busy seasons can make individuals experience ego depletion which can ultimately affect performance. This study was conducted to examine the effect of emotional and spiritual intelligence on ego depletion, examine the effect of emotional and spiritual intelligence on consultant performance, examine the effect of ego depletion on tax consultant performance and examine the effect of emotional and spiritual intelligence on consultant performance through ego depletion. The sample in this study were 104 people. The analysis technique uses SEM structural equation modeling. The results of this study indicate that emotional and spiritual intelligence have an effect on ego depletion. Emotional and spiritual intelligence affect the performance of tax consultants. Ego depletion affects the performance of tax consultants. Emotional and spiritual intelligence affect the performance of tax consultants through ego depletion.

Regulation and Dishonest Behavior

We study experimentally how the conflict of interest faced by tax consultants—between telling the truth and pleasing their clients—affects their professional decision-making process, under different levels of scrutiny in the form of an audit. Eighty percent of the experiment’s participants exhibited dishonest behavior. The possibility of being audited by the tax authorities significantly affected the decision-making process of participants when acting dishonestly. While this possibility improved the consulting quality at the beginning of the process, more manipulative efforts followed, leading to an end result similar to that observed in the absence of the risk of an audit. Remarkably, the manipulative efforts increased with the likelihood of an audit.