Tax Office Research Articles

Article: Assessing the Impact of Corruption on Taxpayer Perceptions of Fairness: Insights from SMEs in Uganda

Corruption can undermine taxpayers’ trust in the fairness of how public funds are allocated and tax procedures are carried out. While the relationship between corruption and tax system unfairness is largely unexplored, a significant body of knowledge covers these constructs in isolation. This study assesses the influence of corruption on Ugandan small and medium enterprises (SMEs’) perception of tax fairness. The authors use a thematic analysis on semi-structured interview data to assess the effects of corruption on tax fairness perceptions. The findings reveal four types of corruption: petty corruption, petty tax corruption, political corruption, and grand corruption. These have significant influence on income tax unfairness perceptions among SME firms. Tax and government officers as well as the political elite who demand bribes, embezzle taxpayers’ funds, and discriminate among taxpayers based on tribal sentiments incite taxpayers’ distributive and procedural tax unfairness perceptions. The results demonstrate that the government must strive to create an honest bureaucracy and tax administration to improve tax fairness perceptions. This can be done by allowing anti-corruption agencies to work professionally and independently of political influence.

Impact of Talent Management and Job Rotation on Employee Engagement: The Role of Intrinsic Motivation

This study aims to analyze the influence of talent management and job rotation on employee engagement mediated by intrinsic motivation. The populations and samples taken were employees in staff positions within Yogyakarta Regional Tax Office with 230 respondents. This research used survey method with a closed questionnaire in the Google-form as research instrument and measured with Likert scale five points. The analysis method used is the Structural Equation Model – Partial Least Square (SEM-PLS) with the help of SmartPLS software version 3.2.9. The results show that talent management has a positive and significant effect on employee engagement. Talent management also has a positive and significant effect on intrinsic motivation. Intrinsic motivation has a positive and significant effect on employee engagement. Job rotation has a negative and significant effect on employee engagement. Job rotation has a positive and significant effect on intrinsic motivation. The role of intrinsic motivation in mediating the effect of talent management on employee engagement is included in partial mediation with the complementary mediation category. Intrinsic motivation also plays a role in mediating job rotation on employee engagement and is included in partial mediation with the competitive mediation category.

Strategy to Improve Taxpayer Compliance of Tourism Sector Workers in the South Badung Pratama Tax Office Area

Strategy to Improve Taxpayer Compliance of Tourism Sector Workers in the South Badung Pratama Tax Office Area

The Impact of Tax Audit Intensity and Probability of Fraud Detection on Tax Evasion: The Moderating Role of Tax Officials' Service

This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.

Naczelnik urzędu skarbowego – najszerzej uprawniony administracyjny organ egzekucyjny

The article discusses the regulations relating to enforcement authorities contained in the Administrative Enforcement Proceedings Act. The study aims to indicate the special role of the head of the tax office in administrative enforcement proceedings. Analyzing the applicable regulations, the author points to the broad powers and practical consequences associated with this type of enforcement authority. He proves that administrative enforcement authorities are differently and unequally equipped in the application of enforcement measures.

PENGARUH PENDAPATAN DAN PEMBELIAN ASSET TERHADAP PELAPORAN PAJAK ORANG PRIBADI BERBASIS SISTEM KOMPARASI PADA MITRA KERJA PT ABC

The purpose of this study is to determine the influence of income and asset purchases on individual tax reporting using a comparative system carried out on the scope of PT ABC's partners. This study uses quantitative descriptive methods in the form of observations, interviews and case studies on tax reporting documentation. Based on the results of observations and interviews, many respondents do not know the influence of income and asset purchases on personal tax reporting, so many of the respondents are unable to explain questions from the tax office regarding income that is not propotional to asset purchases. The results of the study show that the comparative system implemented by PT ABC in handling personal tax reporting is very effective and able to minimize these problems.

Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise

Low tax compliance is a serious problem that has continued to ravage the Nigerian tax system which has forced the government to source for an alternative means of financing its budget. To tackle this issue, the government has introduced tax audit to enhance tax compliance. This study examines back duty audit and companies income tax compliance in Nigeria, the moderating role of tax officers’ expertise. The population of the study comprises 304 FIRS staff in the audit department in the Federal Capital Territory, Abuja. Taro Yamane formula was used to determine a sample size of 173. Multiple regression was used to analyze the data and to test the hypotheses of the study with the help of STATA version 13. The result revealed that back duty audit has a positive and significant effect on companies income tax compliance. The moderator, tax officers’ expertise has a positive and significant effect on companies income tax compliance. When the moderator interacted with back duty audit, the result was positive and statistically significant. The study recommended that the FIRS should emphasize more on routine audit because it helps to increase compliance by companies now and in the future. Secondly, the tax officers should constantly reach out to companies’ representatives to help them resolve complexity in the tax laws.

Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials

Introduction: Tax corruption represents a critical issue that undermines economic stability and public trust, particularly when perpetrated by high-ranking officials. This study addresses the interaction between tax corruption and legal loopholes, highlighting how such gaps in the legal system facilitate criminal practices among powerful individuals.Purposes of the Research: The primary aim of this research is to explore how legal loopholes contribute to tax corruption and to examine the criminal practices of high-ranking officials involved in such activities. The study seeks to understand the systemic issues in tax administration and enforcement that allow these practices to flourish.Methods of the Research: The research employs a mixed-methods approach, combining qualitative analysis through interviews with tax officials and legal experts, with quantitative analysis of case studies involving tax fraud and evasion by high-ranking officials. This methodology provides a comprehensive view of both the legal and practical aspects of tax corruption.Results of the Research: : The findings reveal that significant legal loopholes, coupled with inadequate enforcement mechanisms, create opportunities for high-ranking officials to engage in corrupt practices with minimal repercussions. These corrupt practices undermine public confidence in tax systems and result in considerable revenue losses for the state.Conclusions: The research concludes that addressing tax corruption requires comprehensive legal reforms to close existing loopholes and enhance enforcement capabilities. Strengthening transparency and accountability mechanisms, along with promoting greater public oversight, are essential to mitigating the effects of tax corruption and restoring integrity in tax administration.

Investigation of colonial-era architecture style on modern architecture design style in Aden city

This study investigated the lasting influence of British colonial architecture (129 years) on contemporary building design in Aden, Yemen. The initial focus was on the perception of British Neo-Classical architecture as a symbol of superiority, overshadowing Aden's rich architectural history. This research explored Aden's architectural transformation from pre-colonial to colonial periods, analyzing the impact of colonial-era building facades on modern design practices. Through observation and interviews with built environment professionals, the study examined the broader social, political, and economic effects of British colonialism. The findings reveal a significant influence of British colonial architecture on the design of building facades in Aden. This influence is evident in structures like the repurposed church on Crater Mountain, which now serves as a government building. The influx of British administrators, soldiers, and workers from diverse backgrounds (Indian, Somali, Jewish) during the colonial period contributed to Aden's architectural diversity by constructing churches, temples, and government buildings. Unfortunately, the ongoing war in Yemen has damaged or destroyed many of these structures. This study also found that classical architectural elements from British colonial buildings like the Military Museum in Crater, the Heritage Museum, and the Tax Office continue to influence modern design. These elements and the miniature Big Ben clock in Al-Tawahi stand as prominent symbols of British influence in Aden. However, the Yemeni government's restoration efforts for these colonial-era buildings have been slow and largely ineffective. The research further explored the enduring influence of Neo-classical architectural ideals in Aden. The study highlights the formal guidelines, specific modules, and proportions used in designing arches and columns, particularly in residential buildings. These elements contribute to the aesthetic qualities of these structures. While the British incorporated classical elements during their rule, architectural advancements and new materials have led to the incorporation of novel elements in contemporary design.

Digital Public Relations Strategy for Promoting E-Filing Services to Enhance Public Service at the Pratama Tulungagung Tax Office

Digital Public Relations Strategy for Promoting E-Filing Services to Enhance Public Service at the Pratama Tulungagung Tax Office

Digital Technology Reshapes the Tax Collection and Administration System: Impacts, Challenges and Future Prospects

With the rapid development of digital technologies, their profound impact on the global economy and social structure has become increasingly evident, and the tax collection and administration system is no exception. This paper aims to comprehensively examine how digital technologies reshape the tax collection and administration system, deeply analyze their far-reaching effects on collection efficiency, tax compliance, and tax services, and reveal the challenges encountered in the process as well as potential solutions. Firstly, the paper outlines the basic principles and characteristics of digital technologies such as big data, artificial intelligence, and blockchain, and showcases their widespread applications and achievements in the field of tax collection and administration through domestic and international practical cases. Subsequently, the paper delves into the multidimensional impacts of digital technologies on the tax collection and administration system. On the one hand, they drive innovation in collection models, facilitating the transition from traditional to modern and manual to intelligent approaches. On the other hand, by optimizing data collection, processing, and analysis processes, digital technologies significantly enhance collection efficiency. Additionally, they strengthen the transparency of tax policies and regulatory efforts, thereby promoting taxpayer compliance. Furthermore, the application of digital technologies enriches tax service channels, elevates service quality, and better satisfies taxpayers' diverse and personalized needs. However, the advancement of digital tax collection and administration also confronts numerous challenges, including technical issues such as data security, technical compatibility, and privacy protection; legal and institutional challenges related to adaptability and systemic barriers; as well as societal acceptance challenges concerning cognitive and attitudinal changes among taxpayers and tax officials. In response to these challenges, this paper proposes specific strategies such as strengthening technological innovation, improving laws and regulations, and enhancing social awareness and training, aiming to provide robust support for the sustainable development of digital tax collection and administration. Looking ahead, as big data, artificial intelligence, blockchain, and other technologies continue to mature and expand their applications, the tax collection and administration system will undergo even more profound transformations. The paper predicts the future development trends of these technologies and envisions their enormous potential in enhancing tax collection efficiency, promoting tax fairness and transparency, and strengthening international cooperation and exchanges. Finally, the paper summarizes the research findings, emphasizes the theoretical and practical value of the study, and proposes issues and areas worthy of further exploration in the field of digital tax collection and administration.

REVIEW OF ASPECTS OF THE TRANSFER PRICING METHOD AT THE COCA-COLA COMPANY RELATED TO THE EMBEDDED ROYALTY ON THE SALE OF CONCENTRATES (CASE STUDY ON UNITED STATES COURT JUDGMENT)

The Australian Tax Office (ATO) imposed withholding tax on what is considered an Embedded Royalty implied in the purchase transaction of Pepsi Australia's concentrate to Pepsi Singapore based on the United States Tax Court Judgment Number 31183-15 where the Internal Revenue Service (IRS), the Tax Authority in America, won the case against The Coca Cola Company by correcting the subsidiary's profit level using a fair price level approach to the profits of other independent bottling companies. The purpose of this study is to examine the court's Judgment can have direct implications for companies that produce Coca-Cola drinks in Indonesia. the research method used is qualitative with a literature study, namely by analyzing books, documents, news articles, national and international journals, and laws that are directly related to the research theme. This research concludes that the purchase of concentrate contains Embedded Royalty which can be subject to Income Tax Article 26 of the Income Tax

Effectiveness of tax incentives in optimizing corporate income tax revenue: Case study public listed company tax office

Tax revenue is a key component of the Indonesian State Budget (APBN) and plays a strategic role in national development. This study aims to analyze the impact of the implementation of the income tax rate reduction policy and tax incentives based on Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on corporate income tax revenue at Public Listed Company Tax Office. The research methodology used is qualitative descriptive, with primary data obtained through interviews with tax officials and tax consultants, and secondary data from tax revenue documentation and related literature. The findings show that the reduction in corporate income tax rates and the provision of tax incentives for publicly listed companies significantly impact the optimization of tax revenue at the Public Listed Company Tax Office. The largest contribution to corporate income tax revenue comes from companies listed on the Indonesia Stock Exchange (IDX), with a dominant contribution from companies conducting Initial Public Offerings (IPOs). The study also identifies several factors affecting the optimization of corporate income tax revenue, including tax awareness and corporate tax morale. These findings provide important insights into how tax policies can be optimized to improve taxpayer compliance and tax revenue, as well as their contribution to national economic growth.

Taxing experiences: theorizing negative incidents at the frontlines

ABSTRACT Negative interactions with citizens can leave frontline workers stressed, anxious, and traumatized. Here, we construct a theoretically interdisciplinary framework for understanding frontline negative incidents that was thus far lacking. Drawing from 1302 descriptions of Dutch and Belgian frontline tax officials’ most negative experience with citizens, we identify four overarching categories: citizen aggression, facing tragedy, violations of professional norms, and absence of support. We show the importance of non-aggression incidents and reveal how the nature, direction, and impact of these incidents differ and depend on workers’ sense-making processes. We outline consequences for the study of frontline encounters and for public agencies.

Literasi Wajib Pajak Tentang Tarif Efektif Rata-rata pada Pemungutan PPh Pasal 21

Income Tax 21 with an average effective rate scheme is the average tax rate actually paid by taxpayers after taking into account applicable deductions and deductions. This study aims to analyze taxpayer knowledge about Income Tax Article 21 with an average effective rate scheme. This type of research is a descriptive research with a qualitative approach. Data collection was carried out through interviews and observations. The results of this study show that the public's understanding of Income Tax 21 effective tariff scheme on average is low. This is caused by uneven dissemination of information or socialization from the government and tax officials.

Pengaruh Kepuasan Wajib Pajak, Kepatuhan Wajib Pajak dan Kualitas Pelayanan Petugas Pajak Terhadap Penerimaan Pajak: Studi Kasus di Kantor Samsat Kota Bengkulu Tahun 2024

The aim of this research is to determine the effect of taxpayer satisfaction, taxpayer compliance and the quality of tax officer services on tax revenues (case study at the Bengkulu City Samsat office in 2024). The analytical tools used in this research are quantitative analysis (Validity and Reliability Test), multicollinearity analysis, multiple linear regression, partial test (t test), simultaneous test (f test) and coefficient of determination. The method used in this research is a quantitative method and an association survey with a quantitative approach. The population that the researchers will use is 233,164 vehicle taxpayers at the Bengkulu City Samsat office in 2024. The sampling technique used in this research is the purposive sampling method. The sample taken in this research was 100 taxpayers at the Bengkulu City Samsat office. Data collection techniques use questionnaires or questionnaires with a Likert scale. The analytical method used in this research is multiple linear regression analysis and hypotheses using the t test and f test. Simultaneously, the influence of taxpayer satisfaction, taxpayer compliance and tax service quality has a significant effect with an f count of 6,690 on tax revenues. Partially, it shows that the influence of taxpayer satisfaction, taxpayer compliance has a significant effect on tax revenue, while the quality of tax officer service does not have a significant effect on tax revenue.

Analysis of System Quality, Information Quality, and Service Quality on E-Filing User Satisfaction

E-filing is a tax reporting system using an Annual Tax Return (SPT) that is conducted electronically. This study aims to test and analyze the success of the e-Filing system using the Information System Success Model approach by DeLone & McLean (2003). The data used in this study is primary data collected through questionnaires, with a total sample of 70 individual taxpayers registered as employees at the Bulukumba Tax Office. The measurement variables used include system quality, information quality, service quality, and user satisfaction. The results show that information quality has a positive and significant effect on user satisfaction, and service quality also has a positive and significant effect on user satisfaction. This research can contribute to tax authorities in developing electronic systems to facilitate taxpayers in filing their tax returns. It also highlights the importance of information quality and service quality in the use of the e-filing system to ensure that taxpayers feel satisfied in fulfilling their tax obligations.

OPTIMIZATION OF MANAGEMENT DECISIONS IN TAX RELATIONS: NEW TECHNOLOGIES AND STANDARDS IN ACCOUNTING PROCESSES

The article addresses the critical role of accounting information in the context of tax relations, particularly in the dynamic business environment influenced by globalization. It emphasizes the necessity for structured data organization and information flow to enhance managerial decision-making processes. A significant focus is placed on the quality of accounting data, which is foundational for effective tax reporting and compliance. The study reviews existing literature, highlighting the contributions of Ukrainian researchers who stress the importance of relevant and high-quality accounting information for decision-making. The paper aims to explore the evolving approaches to accounting data formation, driven by globalization and the challenges it presents in tax interactions. It discusses the implications of adopting International Financial Reporting Standards (IFRS), which have been developed to ensure transparency, comparability, and high-quality financial reporting across borders. The article notes that while IFRS adoption is mandatory for many entities in Europe, discrepancies in implementation exist among member states, leading to varied disclosure requirements. Furthermore, the introduction of the Standard Audit File for Tax (SAF-T) is examined as a modern solution for enhancing data exchange between businesses and tax authorities. This XML format enables tax officials to access comprehensive accounting information, facilitating tax audits and compliance checks. The integration of SAF-T with IFRS reporting is posited to improve data quality and operational efficiency while addressing the increasing demand for reliable accounting information. In conclusion, the article argues that the implementation of IFRS and SAF-T can significantly enhance financial transparency and comparability, thereby reducing risks and costs associated with investment evaluations in the global market. However, it also acknowledges potential challenges in managing accounting practices and the need for advanced measures to accurately reflect a company's financial status and performance. This comprehensive analysis underscores the importance of high-quality accounting data in navigating the complexities of modern tax relations

Social Norms, Perceptions, Taxpayer Behavior, Tax Digitalization and Taxpayer Compliance

Considering that the level of tax compliance is important for the country as outlined above, research is needed that can provide solutions to reducing and even eliminating the gap between the ideal conditions of taxpayer compliance and the reality on the ground. This study uses a quantitative research design. The quantitative instrument used was in the form of a questionnaire distributed to prospective respondents. The data was analyzed using SmartPLS software with SEM (Structural Equation Modelling) analysis techniques. This study uses purposive sampling in the determination of samples. Typical case sampling is used in this study, namely, prospective respondents are taxpayers who come directly to the tax office to report their tax returns even though at the time of reporting their tax returns at the tax office, they still use digital tax services such as e-filling or e-form. The results of this study show that three of the four research variables used have a significant effect on taxpayer compliance. For future researchers, there is still a lot of room to continue research that explores other factors that affect the relationship between attitudes to behaviour, social norms and perception of behavioural control towards taxpayer compliance in the hope that the results can be used in efforts to improve tax compliance.

Analisis penerimaan dan penyetoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Desa Tombasian Atas Kecamatan Kawangkoan Barat

The Rural and Urban Land and Building Tax (or PBB-P2) is a crucial source of revenue for local governments in Indonesia. This research will analyze the revenue collection and payment of PBB-P2 in Tombasian Village, Kawangkoan Barat Subdistrict. The research methodology employed a qualitative approach, gathering data through interviews with tax officials and secondary data analysis. The findings clearly show a low level of public awareness regarding tax obligations, which is hurting tax revenue. Public understanding of tax policies and the quality of tax services significantly influence the payment of PBB-P2. The study provides recommendations to local governments to enhance public awareness campaigns, empower tax officials, and improve services to the community, thereby increasing revenue collection and tax payment of PBB-P2. These measures will undoubtedly lead to an increase in local tax revenue, which will support the development of Tombasian Village.