Tax Management Research Articles

Gestión tributaria y recaudación de tributos municipales en una municipalidad distrital de Loreto

The objective of the research was to establish the relationship between tax management and the collection of municipal taxes in a district municipality of Loreto. The methodology was quantitative, applied, non-experimental-cross-sectional and correlational, a questionnaire validated by expert judgment was administered to 40 employees of the tax administration management and sub-management of collections of the municipality, through the survey, allowing data collection. The results showed that the values of the sig. bilateral are 0.000, 0.000 and 0.000, they are lower than the 0.05 threshold. This proves that tax management, tax planning, transparency and accountability are significantly related to the collection of municipal taxes. However, taxpayer service and municipal tax collection are not related (sig. 0.520). It was concluded that tax management is significantly and highly related to the collection of municipal taxes in the district municipality of Loreto, 2023. This responds to the fact that efficient tax management is reflected in the capacity of the municipality to administer and collect taxes. in an appropriate and timely manner. This implies that the adoption of effective collection systems and fair application of tax rates are essential for management.

An in-depth analysis of financial metrics and their interrelations in shaping the performance of commercial banks in Cambodia

This study aims to systematically identify and analyze key financial metrics that influence the performance of commercial banks in Cambodia. Utilizing 2023 data from the National Bank of Cambodia across 59 banks, the research adopts an explanatory framework based on cross- sectional data analysis. The findings reveal that Loan Growth (LG) exhibits no statistical significance in relation to Return on Equity (ROE), suggesting that increases in lending do not necessarily enhance bank profitability in the Cambodian context. Conversely, Non-Performing Loans (NPL) demonstrate a marginally significant positive relationship with ROE, indicating that effective management of these loans can still yield profitability. Additionally, the Loan to Deposit Ratio (LDR) shows a significant negative impact on ROE, suggesting that higher liquidity risks associated with elevated LDR levels may hinder profitability. The study further confirms that Market Share (MS), Loan Loss Provision (LLP), Cost to Income Ratio (CIR), Effective Tax Rate (ETR), and Net Interest Margin (NIM) significantly influence ROE. These results underscore the importance of effective risk management, operational efficiency, and strategic financial planning in enhancing bank profitability. Recommendations for Cambodian commercial banks include improving risk management practices, focusing on loan portfolio quality, optimizing LDR, implementing cost efficiency measures, and enhancing tax management strategies.

Transformation of Traditional Corporate Tax Planning into AI-Driven Corporate Tax Planning

Corporate tax planning has traditionally relied on manual processes and expert judgment to minimize tax liabilities. However, the rise of artificial intelligence (AI) presents new opportunities to transform these practices through automation, real-time analysis, and predictive capabilities. To conduct this research, a comprehensive review of academic literature, case studies, and existing AI tools in tax planning was carried out. The proposed AI-based tax planning model was developed based on these findings and validated through simulations and expert feedback. The study also examined the process of integrating AI systems with existing corporate tax structures to assess the feasibility and effectiveness of implementation. Results show that AI-driven corporate tax planning significantly enhances accuracy and efficiency compared to traditional methods. The AI model provides real-time analysis and predictive insights, enabling businesses to optimize tax strategies while ensuring compliance with evolving regulations. Tax authorities also benefit from AI implementation, gaining more transparent and equitable tax structures, along with stronger supervision capabilities. The proposed model can be developed into customized software tailored to individual companies, seamlessly integrating with existing corporate systems. These findings indicate that AI has the potential to revolutionize corporate tax planning by streamlining tax management and optimizing outcomes. For businesses, AI enables personalized tax strategies that adapt to specific data and regulations, improving both compliance and long-term tax optimization.

Impact of Internal Control in the Management of Payments to Suppliers of Construction Companies

ABSTRACT Purpose: Determine to what extent internal control affects the management of payment to construction company suppliers. Theoretical Framework: Focuses on the importance of streamlining and avoiding delays in payment to suppliers through improving internal control in construction companies, based on COSO 2013 and the theory of Arthur Holmes. Method: A quantitative study of causal correlation type was carried out in a population of less than 50 individuals (38), so that we worked with a list of 38 workers related to the tax management of construction companies, given the small population, all of them. people were included in the study. Results and Discussion: The results obtained reveal a heterogeneous perception of internal control among the workers involved. A minority of consumers (5.3%) value it positively, while a slightly larger group (10.5%) consider it negative. Regarding the management of payment to testers, 73.7% of the participants rated it as regular. These findings suggest the existence of areas of opportunity in the implementation of internal controls, particularly in relation to payment processes. Research Implications: The results of this research highlight the importance of strengthening internal control systems in construction companies, especially with regard to the management of payments to suppliers. Given the dependence of these companies on their suppliers for the acquisition of supplies and services, efficient payment management is a key factor for the success of their projects. Originality: It presents a point of view on the role of construction companies in building efficient payment to suppliers through internal control. Conclusion: Internal control has a significant impact (80.2%) on the management of payment to suppliers of Construction Companies, which supports the formulated hypothesis of the study. It is necessary to encourage the active participation of employees through a clear understanding of their roles in tax management to achieve supplier payment management with efficiency and commitment.

Behind closed doors: unveiling earnings management in private subsidiaries of public firms

PurposeThis study examines the earnings quality of private-subsidiary firms using a large sample data from India.Design/methodology/approachThe impact of parent–subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research designs, including different earnings quality proxies, endogeneity and matching techniques.FindingsThe study finds that private firms that are subsidiaries of listed firms tend to have lesser (greater) earnings quality (manipulation). Further, the study reports that this relationship is more pronounced when the parent firm is relatively larger than the subsidiaries. The study finds no evidence that Big 4 affiliation of the parent company improves earnings quality among private subsidiaries; instead, it exacerbates earnings manipulation in some cases. Finally, the authors document that subsidiary firms use tax management, as proxied by book tax differences, to engage in income-increasing earnings manipulation.Research limitations/implicationsThis study examines how affiliation with a listed entity as a subsidiary impacts the earnings quality of private companies. Future research could investigate the financial reporting practices of both private subsidiary firms and standalone private firms, comparing them in similar or differing regulatory environments across various countries.Practical implicationsThe findings of this study will help investors, bankers, creditors and regulators to understand the financial reporting of private firms. The study calls for enhanced audit quality at the subsidiary level by making the auditor of the parent firm responsible for auditing a subsidiary, a practice that is currently absent in India.Originality/valueThe results contribute to the existing debate on how firms manage earnings using data of private firms in a large emerging market setting. Previous research has not paid enough attention to the earnings quality of private subsidiaries. The study also emphasizes the necessity for a more robust system of governance and supervision for private firms, particularly in India and generally in other countries.

A network security protection scheme for tax system based on elliptic curve cryptography

With the rapid development of modern information technology and network technology, the construction of tax informatization plays an important role in improving the level of tax management and work efficiency. However, in the centralized data processing mode, the establishment of large data center and the efficient, stable, and secure connection of server bandwidth have become key challenges. Moreover, the openness and interconnectivity of the tax system network pose various network security threats, seriously threatening the integrity and security of data. For the above issues, this article proposes a tax system network security protection scheme based on elliptic curve cryptography. This scheme combines hash function and elliptic curve cryptography to achieve user anonymity and secure generation of session keys, effectively ensuring the secure transmission of confidential information. The security and effectiveness of the scheme are verified through informal and formal security analysis based on security proof, BAN logic and AVISPA tool. And a comprehensive evaluation of the scheme is conducted, and the results show that the scheme significantly reduced the costs while providing security features.

Design Of Simulation Application System For Corporate Income Tax

The design of the corporate income tax simulation application system aims to provide an effective and efficient tool for companies in calculating income tax liabilities in accordance with applicable tax regulations. The research method used is to start identifying problems through literature studies related to corporate taxes and interviews with users. Then analyze the needs related to the required features, security, performance and ease of use. The development system used is the waterfall model method. The waterfall model method is one of the software development models in the SDLC (Sequencial Development Life Cycle) model. Waterfall models are often also called linear sequence models or classic life flows. Key features developed include an intuitive user interface, flexibility in handling companies of various sizes, and strict data security to protect sensitive financial information. With a comprehensive design and focusing on user needs, this application is expected to be a reliable solution in supporting corporate income tax management.

Pengaruh Pajak Tangguhan, Kompensasi Manajemen dan Sales Growth Terhadap Manajemen Pajak

This research aims to examine the influence of Deferred Tax, Management Compensation and Sales Growth on Tax Management. The independent variables used are Deferred Tax, Management Compensation and Sales Growth. The dependent variable used is Tax Management. This research is a type of quantitative research using secondary data. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The method used is purposive sampling because this research has certain sample criteria which are adjusted to the research objectives. Based on the purposive sampling method, the number of samples in this study was 110 samples. In testing the hypothesis using panel data testing with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that the variables Deferred Tax, Management Compensation and Sales Growth together have an influence on Tax Management. Based on the results of the t test, it can be seen that the Deferred Tax variable has no effect on Tax Management. Management Compensation Variables influence Tax Management. The Sales Growth variable influences Tax Management.

The Effect of Management Compensation and CEO Narcissism on Tax Management Moderated by Auditor Reputation in Manufacturing Companies for the Period 2021-2023

The Effect of Management Compensation and CEO Narcissism on Tax Management Moderated by Auditor Reputation in Manufacturing Companies for the Period 2021-2023

The Link Effect of ESG Score, Stock Price Volatility, and Tax Payment: Doing Well while Doing Good

This study aims to identify how environmental, social and governance (ESG) performance influences stock price volatility, explicitly focusing on the moderating role of tax engagement. ESG performance is measured by an ESG Score calculated from the weighting of three dimensions: environmental, social and governance. Stock price volatility is measured by the degree of price variations over 12 months based on the last 52 weeks’ prices. A sample of Indonesia-listed firms is used, with 770 observations from 2023. The results show that the ESG Score negatively impacts stock price volatility, which is more significant in the social dimension than in the environmental and governance dimensions. In addition, the tax payment variable moderates the relationship and increases the effect of the ESG Score on stock price volatility. These findings suggest that ESG practices and tax transparency are ethical elements and critical components for financial stability, promoting the high-quality development of listed firms. This study is significant for firms, regulators, policymakers and investors. Overall, it underrates the importance of firms adopting ESG activities and engaging in tax management to mitigate risks and maintain viability in the contemporary business environment. This study provides new empirical evidence regarding the factors driving corporate stock price volatility. In addition, it offers pertinent policy recommendations for businesses and governments regarding the significance of ESG investments.

Enhancing small business success through effective tax management and policy optimization

The examination of fiscal practices and challenges faced by small businesses underscores the pivotal role of effective tax management in their success and growth. Tax deductions, which allow businesses to reduce taxable income by subtracting certain expenses, are essential tools that help alleviate financial pressures. Despite their potential benefits, many small business owners struggle due to insufficient tax planning and the need for meticulous financial record-keeping. The reviewed studies reveal a significant need to optimize tax policies to support small business development. For instance, proposals such as the Standard Business Deduction (SBD) aim to simplify the tax process by providing a fixed amount that can be claimed above the line, reducing the need for detailed expense tracking and potentially lowering compliance and enforcement costs. Additionally, recommendations for improving accounting practices highlight the importance of simplifying and standardizing accounting requirements to meet informational needs and enhance efficiency. Further research indicates that tailoring tax policies to specific sectors, such as agriculture, can address the unique challenges faced by small businesses in these areas. Effective tax planning and a well-organized accounting system are crucial for maximizing tax benefits and enabling productive investment in business growth. Overall, the intersection of business structure, tax systems, and accounting organization is critical for the effective operation of small enterprises. Future research should focus on refining these areas to provide solutions that support the sustainable development and prosperity of small businesses.

Impact of tax benefits on Peruvian companies' financial results

This study investigates how tax benefits influence corporate profitability in companies in Chachapoyas, Peru, emphasising the importance of proper fiscal management to improve financial performance. The relevance of tax incentives in profitability management is discussed, and challenges associated with legislative uncertainty and the lack of tax training are examined, which limit efficiency in resource management and the optimisation of financial assets. Using a quantitative approach, financial and tax data are analysed to examine the relationship between tax benefits and corporate profitability in a natural context, employing descriptive and inferential analysis techniques with SPSS software. The findings indicate a significantly positive correlation between tax benefits and profitability, demonstrating that tax optimisation can support sustainable economic growth for businesses. A deficiency in the knowledge and application of efficient tax strategies is identified. The study highlights the need for educational and tax optimisation programmes to improve tax management in businesses, which can contribute to a broader tax base and greater state capacity to finance essential public services. The article provides an applied and strategic perspective on fiscal and economic management, offering valuable implications for public policy formulation and corporate decision-making, and highlighting the importance of a holistic approach that integrates fiscal, financial, and corporate management.

Readiness of companies to implement effective tax management practices: A case study in Indonesia

Readiness of companies to implement effective tax management practices: A case study in Indonesia

ALTERNATIVE WAYS TO MANAGE COOPERATION IN TAX RELATIONS: CHALLENGES OF DIGITALIZATION AND TAX COMPLIANCE

The recent advancements in tax administration have witnessed a significant shift from traditional paper-based reporting to comprehensive digitalization of tax filing and analysis processes. The integration of information and communication technologies into tax relations, alongside the enhancement of tax systems through digital tools—such as electronic registration of tax invoices, electronic reporting, and electronic verification—has streamlined processes and improved tax compliance. However, it remains essential to investigate whether merely transitioning to electronic reporting suffices and to explore alternative management methods for interactions between businesses and regulatory authorities. This article aims to substantiate the patterns of change in tax relations due to the evolution of information technologies and to evaluate alternative options for ensuring the accuracy of tax reporting metrics, which could enhance tax compliance levels. Tax management, a subset of overall management, allows for the assessment and analysis of the impact of the tax environment on business operations amidst uncertainty. The challenges posed by the evolving tax landscape, including legislative volatility and subjective interpretations by regulatory bodies, necessitate a reevaluation of tax management practices. Furthermore, the increasing volume of data enables tax administrations to focus limited resources on addressing serious tax violations. This dynamic calls for a shift towards automation and digitization of accounting practices, paving the way for electronic audits. Despite the progress in electronic administration, the core criterion for tax compliance remains the submission of accurate tax reports and the fulfillment of tax obligations. The article discusses the OECD's recommendations for developing alternative cooperation frameworks between tax authorities and businesses, emphasizing the need for transparency and predictability in tax relations. In conclusion, successful transformation of tax relations between businesses and the state requires more than just electronic reporting; it necessitates a unified source of information for assessing tax risks and ensuring compliance. Ukraine is encouraged to adopt advanced practices for identifying tax risks and facilitating electronic tax audits, thereby enhancing the overall efficacy of tax administration

Zakat dan Pajak sebagai Lembaga Keuangan Publik

Integration of zakat and tax as public financial institutions. Zakat and tax have different purposes and functions, but both have an important role in national financial management. However, there are problems in the management of zakat and tax, such as inconsistency and lack of public understanding of the difference between zakat and tax. To overcome these problems, steps are needed such as raising public awareness about the difference between zakat and tax through education and awareness campaigns. In addition, it is also important to raise the awareness of the government and financial institutions about the difference between zakat and tax through training and education. Analysis of zakat and tax integration can be done through theoretical, empirical, and qualitative approaches. Through this analysis, effective solutions can be found to overcome the problems of zakat and tax integration, such as strengthening education and socialization, harmonizing regulations, and increasing transparency and accountability in the management of zakat and taxes. With the implementation of the right solution, it is expected that the integration of zakat and tax can provide benefits for individuals, society, and the state. Zakat can help improve the welfare of disadvantaged communities, while taxes can be a source of funding for national development. In order to realize effective integration, it is necessary to have cooperation and synergy between the government, zakat institutions, and the community.

The Phenomenon of Tax Aggressiveness is Associated with Capital Intensity, Inventory Intensity, profitability, and Leverage

Tax aggressiveness is an activity or reconstruction effort carried out with the aim of maximizing contributions to the company through tax management strategies. This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness. The population studied was property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling using a purposive sampling method. The number of samples as many as 61 companies. Data collection techniques through documentation techniques using secondary data sources. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study showed that capital intensity, and profitability affect tax aggressiveness, while inventory intensity, and leverage did not affect tax aggressiveness.

PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX MANAGEMENT DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA EMITEN BURSA EFEK INDONESIA SEKTOR PERBANKAN PERIODE 2020-2023

The research aims to analyze the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on tax management in issuers listed on the Indonesia Stock Exchange in the banking sector for the period 2020-2023, with firm size as a moderating variable. The study utilizes panel data from 47 banking issuers over four years, resulting in a total of 188 data points analyzed using SPSS version 26. The findings indicate that GCG and CSR do not significantly affect tax management. Additionally, the size of the issuer does not moderate the influence of GCG and CSR on tax management, indicating that although issuers implement GCG and CSR practices, they have not yet been able to improve the effectiveness of tax management. This finding provides important insights for stakeholders and regulators in understanding the complexities of the relationship between corporate governance aspects, social responsibility, and tax management strategies in banking sector issuers.

PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN TAX MANAGEMENT TERHADAP AKTIVITAS OPERASIONAL DAN NILAI PERUSAHAAN DI SEKTOR PERTAMBANGAN INDONESIA

The phenomenon gap in this research is that theoretically using price to book value and operational activities proxied using debt to equity based on the theory that the movement of firm value will correspond to the movement of operational activities. However, during the period from 2020 to 2023, there was inconsistency between the movement of price to book value and debt to equity which tended to fluctuate. The objective of this study is to analyze the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Tax Management on Operational Activities and Firm Value (An Empirical Study on State-Owned Mining Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023). The population used in this research is all financial data of state-owned mining sector companies during the period of 2020-2023 listed on the Indonesia Stock Exchange. The sample consists of 40 data points from 6 state-owned mining sector companies that have issued complete annual financial reports during the observation period. The analytical tool used is quantitative analysis method, specifically path analysis. Based on the research findings, GCG does not have a negative effect on company value, while CSR and Tax Management do not have a positive effect on company value. Operational activities do not mediate the negative influence of GCG and tax management on company value, whereas operational activities mediate the positive influence of CSR on company value.

Analysis of Regional Tax Management at The Regional Finance and Revenue Management Agency (BPKPD) of Cirebon City

This research uses descriptive methods and qualitative approaches. The purpose of this study is to know, understand, and analyze the practice of the local tax implementation process as well as the obstacles that occur and efforts made in achieving regional tax management targets at the Regional Finance and Revenue Management Agency (BPKPD) of Cirebon City. Data collection techniques are carried out by means of interviews with the field of Regional Revenue Planning, Development and Evaluation (PPEPD). By showing the results that, in practice, BPKPD has been in accordance with the implementation of tax management based on applicable regulations. However, there are still decreases in local taxes including billboard tax, street lighting tax, underground water tax, and PBB-P2. Thus, BPKPD needs to make efforts in optimizing its regional tax management. The efforts made are; Conduct socialization for taxpayers in fulfilling their obligations in paying taxes owed. In addition, conducting a supervision system (tapping box) as an effort to report taxpayers' business turnover. Efforts were made, to fulfill the utilization for the facilities and infrastructure of the City of Cirebon.

Directorate General of Taxes propaganda strategy to build public trust

Various corruption cases involving tax officials have eroded public trust in the Directorate General of Taxes. This can be seen from a survey conducted by political indicators in April 2023 which showed that public trust in the Directorate General of Taxes was only 53.7 percent in terms of tax management. This research examines the propaganda strategy of the Directorate General of Taxes in an effort to build public trust. The theory used in this research is Arthur F. Lykke, Jr.'s strategy theory. The research method uses a qualitative design with data collection techniques through interviews and literature studies. The results showed that the Directorate General of Taxes' strategy in building public trust uses human resources and social media (means) to conduct propaganda through Instagram, by prioritizing crisis management on social media (ways) with the aim of building public trust in the Directorate General of Taxes (ends). The Directorate General of Taxes' strategy in building public trust is a combination of using the resources of 44,787 personnel spread throughout Indonesia with the support of increasing social media followers applying the concept of Employee Advocacy and supported by Tax Volunteers for the Country (Renjani) to conduct propaganda through Instagram with the aim of building public trust has succeeded in restoring public trust in the Directorate General of Taxes, this can be seen from the political indicator survey in July 2023 which shows that public trust in the Directorate General of Taxes rose to 83.7 percent in terms of tax management.