Tax Payments Research Articles

Development of the system of public duties. A legal and fiscal study

Tax is a complex legal and economic category, conditioning the functioning of the state, affecting the entire economic circulation. The economic significance of the tax is related to the change in the income and property situation of the subjects paying the tribute. Payment of tax influences the decisions made by economic agents in the sphere of savings, consumer spending or economic decisions. Taxes are the primary means of collecting public revenue and financing expenditures. It should be emphasized that, from the point of view of the science of finance, any economic, legal phenomenon that has all the above-mentioned characteristics is a tax, even if the name used by the legislator indicates a completely different nature of the legal and economic relationship, e.g. customs duty, fee, contribution, "voluntary payment", etc. There is a consensus in the literature that a tax should be characterized by six features: gratuitousness, compulsory, non-refundable, monetary form, generality and unilateral imposition.

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.

The reality of an economic transaction in tax law: problems of proof

The article is devoted to the problems of proving the reality of an economic transaction in tax legal relations. The concept of the reality of an economic transaction is absent in the Tax Code of Ukraine. However, in practice, this concept is widely used by controlling authorities during tax audits. In the way of recognizing the economic transaction as unrealistic, the controlling authorities create the prerequisites for adding to the taxpayer the amounts of liabilities that, from the point of view of the controlling authorities, were understated by the taxpayer. A significant part of cases on appeals of tax notices-decisions concerns the results of tax audits in which the transaction was recognized as unreal, so in appeal cases the question arises of proving (and vice versa, refuting) the reality of economic transactions. The available array of information on this issue needs to be organized, researched, compared and recommendations formed, in order to achieve a greater degree of legal certainty. The reality of an economic transaction is a necessary requirement for displaying the results of the transaction in the taxpayer’s tax records. The criteria of reality have been developed by judicial practice, but they need to be detailed and clarified in order to achieve legal certainty. It is the controlling body that must prove the unreality of the business transaction, however, if it provides such evidence, the tax payer has the duty to refute them. The article determines the distribution of the burden of proving the reality of economic transactions, determines the place of private law and criminal law prejudice in proving the reality or unreality of transactions. The significance of the presumption of legality of the transaction for tax legal relations is clarified, the importance of primary documents in the process of proof in such disputes is investigated, it is determined the line between the principle of individual responsibility of the payer and the doctrine of “due diligence”, recommendations are provided for supervisory authorities and taxpayers regarding proof in this category of disputes.

The single tax in Ukraine: reform or repeal

The institution of a simplified taxation system provided for in the tax system of Ukraine is characterized by permanent variability, which is always aimed at achieving an optimal balance between national interests (reduction of the shadow economy sector; attracting funds to budgets; reducing the level of tax administration costs; preventing the use of simplified taxation system in minimization schemes; etc.) and individual interests of taxpayers (reducing the tax burden; promoting the competitiveness of taxpayers; improving the convenience of paying taxes; minimizing the amount of tax reporting; etc.). Since the introduction of the simplified taxation system, it has been significantly transformed and, compared to 1998, is qualitatively better. Despite this, discussions in political and scientific circles about the need to take steps to further modify this special tax regime, up to its complete abolition, do not stop. The article considers the National Revenue Strategy until 2030 approved by the supreme executive body of Ukraine, which defines a medium-term roadmap for reforming tax policy and tax administration in Ukraine. The article outlines the main principles that should be followed in modernizing the national simplified taxation system and considers the goals that the state seeks to achieve through the practical implementation of the approved strategy. The author describes in detail the key measures envisaged by this national strategy for reforming the simplified taxation system, including in the context of Europeanization of the tax system of Ukraine, and points out the uncertainty of certain elements of these measures, which leads to complications in the tax planning process for entities. The author concludes that the approved national strategy, which is aimed at approximating the national tax policy and tax legislation of Ukraine to the provisions of the European Union legislation, provides for depriving legal entities (including agricultural producers) of the right to tax their income with a single tax, and defines measures to tighten the requirements for single tax payers (individual entrepreneurs) and increase their tax burden.

Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia

PurposeThis study aims to enhance the understanding of the impact of the COVID-19 pandemic on corporate tax performance in the context of a large emerging country like Indonesia.Design/methodology/approachThis study uses a quantitative approach with multiple regression methods on a data set of 2,366 firm-year observations registered on the Indonesia Stock Exchange (IDX) from 2017 to 2022.FindingsThe primary empirical findings from the multivariate regressions suggest a positive and significant association between the COVID-19 pandemic and corporate tax performance in Indonesia. In other words, these listed firms have increased their tax avoidance activities during the pandemic. As firms face financial hardships due to the pandemic's effects, they tend to engage in tax avoidance practices to reduce current income tax payments, thereby enhancing their liquidity. In addition, over time, firms have adapted to use various tax policies introduced by the government in response to the pandemic to mitigate the adverse impacts of the crisis.Research limitations/implicationsThis study draws on a sample solely from one emerging country.Practical implicationsThe results of this study can aid governments, policymakers, tax authorities and companies in evaluating their strategies concerning preparedness and emergency responses during crises, particularly those caused by pandemics.Originality/valueTo the best of the author’s knowledge, this study is considered one of the initial efforts to examine the impact of the COVID-19 pandemic on corporate tax avoidance in an emerging country like Indonesia.

Synchronization NIK to NPWP, Challenges to the Tax Payment System

Synchronization NIK to NPWP, Challenges to the Tax Payment System

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Name Transfer Duty on Taxpayer Compliance in the City of Banjararu, South Kalimantan

Tax is a mandatory contribution that applies to every tax on tax objects and the proceeds received from the tax are handed over to the government. In essence, national development in a country is carried out by the community together with the government. The aim of this research is to determine the effect of reduced motor vehicle tax and exemption from transfer of title fees on taxpayer compliance. This research uses quantitative research based more on data that can be calculated to produce a solid quantitative assessment. With measurement using a Likert Scale. The samples in this research were 100 motor vehicle tax payers. This research questionnaire was tested using validity and reliability tests. Hypothesis testing data analysis uses multiple linear regression. Based on the results of hypothesis testing, it can be concluded that tax whitening has a positive and significant effect on taxpayer compliance. Exemption from transfer of name fees has a positive and significant effect on taxpayer compliance. And simultaneously, the variables of taxpayer whitening and exemption from transfer of name fees have a positive and significant effect on taxpayer compliance. This program can support the Banjarbaru city government to maximize revenue in the tax sector. For further research, you can use other variables in research on taxpayer compliance because in this study it only had a small effect of 41.2%, the remaining 58.8% was influenced by other variables.

E-Government, Proposal of Indicators for Tax Culture with Digital Transformation Support in The Canton of Jipijapa-Ecuador

Technological advancement offers a plethora of benefits, including the potential for novel forms of government management. In recent years, electronic governments have become increasingly relevant due to the numerous advantages they offer, including the convenience of making tax payments and carrying out tax procedures, as well as the opportunities they provide for citizens to actively engage in the decision-making process of a government. Nevertheless, these services are not universally accessible for a number of reasons. The objective of this research is to propose a set of indicators that can contribute to fostering a culture of tax compliance in Canton Jipijapa, Ecuador, through the implementation of an e-government strategy. A procedure that is close to a systemic conception will be applied. To this end, a systemic mapping will be carried out, allowing the proposal of a group of candidate indicators based on the study of the literature. Subsequently, the aforementioned indicators are evaluated by experts within the Ecuadorian context, employing the 2-tuple linguistic model as a methodological approach. The ensuing results facilitate the formulation of actions that foster the tax culture of individuals in Jipijapa Canton, Ecuador, in addition to conducting information surveys that align with the proposed indicators.

ACCOUNT OF RETURN OF GOODS AND ITS EFFECT ON TAX PAYMENTS

ACCOUNT OF RETURN OF GOODS AND ITS EFFECT ON TAX PAYMENTS

Analisis Rekonsiliasi Fiskal terhadap Perhitungan Pajak Penghasilan pada PT Dwi Putra Karya Sukses

In the Astra International company, there is a reconciliation phenomenon in the asset depreciation section where there are different depreciation methods for commercial financial statements compared to fiscal financial statements research objectives: 1. To find out the calculation of Fiscal Reconciliation at PT Dwiputra Karya Sukses 2. To find out the calculation of taxes payable at PT Dwiputra Karya Sukses 3. To find out the calculation of the comparison of commercial profit and fiscal profit The type of research method used by the author is descriptive qualitative method. According to Bogdan and Biklen in Sugiyono (2020: 7) descriptive qualitative research methods are data collection in the form of words or pictures, so they do not emphasize numbers. By doing the right Fiscal Reconciliation, PT Dwiputra Karya Sukses can see the comparison between Taxable Income (PKP), namely before making a fiscal correction of Rp. 52,777,780 and after Fiscal Correction of Rp. 52,607,673. the difference in Taxable Income (PKP) also results in differences in Income Tax Payable that will be paid. The amount of income tax before fiscal correction is Rp. 5,808,555 and the amount of income tax after fiscal correction is Rp. 4,665,952. There is a difference in income tax payable of Rp. 1,142,603. Fiscal reconciliation of commercial financial statements is closely related to each other. Because it starts from revenue and expenses to the preparation of fiscal profit and loss and ends in income tax that must be paid by the company.

The Efficiency of Interactive Voice Response Systems and Tax Compliance: A Field Experiment by the California Franchise Tax Board

ABSTRACT To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter, IVR) systems affects tax collection. We find that taxpayers calling the temporary phone line with greater IVR system efficiency (treatment group) pay a significantly larger percentage of their tax deficiencies than the control group during the study period, and this difference is driven by IVR system efficiency. We also find that improving IVR system efficiency increases the likelihood of making payments within the treatment group. Our results support embracing interpersonal fairness principles to encourage tax payments. Our research extends the literature on the service paradigm of tax compliance by providing U.S.-based evidence and has implications for the tax authorities seeking to improve tax compliance efficiency, as tax collection generally becomes more difficult and costly with time. JEL Classifications: H21; H24.

Вопросы применения медианного значения рыночного интервала в регулировании трансфертных цен

Material changes in the tax regulation of transfer pricing have occurred in the early 2024, such changes include the introduction of the median value of the market price interval (financial parameters). This is a new instrument in the regulation of transfer pricing, its introduction was not justified in the bill discussion period, but its effect is significant for tax obligations of Russian companies. The new instrument in the transfer pricing system creates additional risks for taxpayers, as well as for the state in terms of economic relations with regard to timely and full calculation and payment of taxes, as well as for parties to international economic activities and internal relations. This predetermines the research subject: the conditions of and procedure for applying the median value for the purposes of tax control of intracompany transaction prices. The research methodology is based on an analysis of transfer pricing recommendations of the ОECD in АННОТАЦИИ Налоги № 2-2024 47 АННОТАЦИИ terms of applying statistical tools to determine the price of the transaction under analysis, provisions of foreign regulations that determine the pricing procedure in transactions between related entities. Special attention is paid to an analysis of foreign court judgments on determination of the market price of intracompany transactions. An analysis of the ОECD recommendations has given an opportunity to single out obligatory conditions for the application of the median value. The author has identified a tendency towards harmonization of approaches to using the median value in foreign countries and the general trend to clarifying regulations in 2022-2024. The judicial practice shows that irrespective of the activity type or type of transactions performed by group subdivisions, courts award uniform judgments in terms of applying the median value and take into account the ОECD recommendations when passing a judgment. The paper concludes that Russian taxpayers face an additional tax risk rooted in the differences in the approach towards the application of the median value in the Tax Code of the Russian Federation and the OECD Transfer Pricing Guidelines for transnational corporations and tax administrations used to regulate taxation of transactions between related entities in explanations of tax authorities and the judicial practice. The scientific novelty of the study lies in the determination of tendencies towards applying the median value for transfer pricing purposes, evaluation of tax consequences of the novelty for Russian taxpayers.

Перспективы развития системы уплаты налогов посредством единого налогового счета и единого фискального счета в России

The general and specific features of a single tax account, a single tax payment, and advance customs payments are considered. The legal relations arising when using a single tax account and advance customs payment are analyzed. A conclusion is made about the feasibility of introducing a single fiscal account.

Non-sanction sources of an effective fiscal system interms of tax compliance: tax morale and mentality, taxjustice, trust in the tax apparatus and its activities

The article presents the results of the author’s empirical social research on non-sanction sources of tax complianceof a natural person (an individual taxpayer). This concept is understood as conscious and intentional compliancewith tax law and meeting the requirements of tax law. The fundamental assumption is the discovery,proven by behavioral economics, that in a tax state under democratic conditions, people pay taxes not only becauseof state compulsion. A fiscal system that is effective in terms of tax compliance is a system in which as manytaxpayers as possible consciously and intentionally comply with tax law and meet the requirements of tax law.The article presents the level of tax compliance among adult Poles as well as the level of forced and voluntarycompliance determined in our own empirical research. Then, the following non-sanction determinants of a citizen’swillingness to make tax payments were presented: tax morale, lack of experience of unintentional tax error, attitudetowards tax compliance, religiosity, tax mentality, perception of the structure of taxes as fair, perception of thefunctioning of the tax apparatus for the common good, trust in the tax apparatus.

ANALISIS HUKUM MENGENAI TATA KELOLA PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PERDESAAN DALAM RANGKA PEMBANGUNAN DAN KESEJAHTERAAN MASYARAKAT DESA

This study aims to learn about and analyze legal studies on rural and urban land governance and building tax in the context of development and well-being of rural communities and to know the role of information technology in the management of rural and urban areas of the United Nations in order to improve community obedience and discipline of the tax system. The method used is to make the field of legal science the foundation of its mother science, so the research used is normative legal research. The results showed that the Rural and Urban Property and Construction Tax (PBB-P2) should be collected on the basis of laws and regulations from the top to the implementing regulations, namely village regulations and information technology optimization, as it plays an important role in the management of the Rural and Urban Property and Real Estate Tax (PBB-P2). In terms of increased public obedience, information technology can be used to facilitate and speed up the tax payment process. For this reason, it is important to guide UN-P2 governance to village governments on the basis of fair and transparent legal principles, in order to foster the development and well-being of rural communities.

Development of a Land and Building Tax Monitoring Module in the North Isimu Village Information System

The information system is a tool to facilitate the potential and resource management in a village. However, due to the current development of the information system in Isimu Utara Village, there are some unavailable and inaccessible features in the system, one of which is the monitoring feature for land and building tax payments. Thus, the researcher is concerned with developing new features in the village information system as one of the alternatives to overcome the problem. This research aimed to develop a land and building tax monitoring module that could be integrated into existing systems. This research implemented the Extreme Programming (XP) method because it had fast and iterative development stages for each part and was aligned with the main goals and targets of development. The result showed that the monitoring module was integrated successfully and became one of the main menus in the village information system. The result of the Unit Test and Acceptance Test also showed that the program has run well.

Participation of City Communities in Paying Land and Building Taxes in the Rural and Urban Sectors (PBB-P2)

Land and Building Tax (PBB) has an important role in supporting the development and administration of local government. However, low community participation can hinder the achievement of the maximum potential of this revenue source. This study aims to analyze the factors that cause the unoptimal participation of urban communities in the payment of Land and Building Tax (PBB) in Kuningan District. This research method uses a qualitative approach with descriptive research type. Data collection techniques were conducted through field studies with interviews, which were supported by data analysis. The research location is in Kuningan Sub-district, Kuningan Regency. The results of this study identified socio-economic, administrative, and psychological factors and found regulatory factors to be the cause of low community participation in PBB payments. This research also provides recommendations regarding efforts that need to be made to optimize the level of urban community participation in PBB payments in Kuningan Sub-district.

Pengaruh Sistem Alat Tapping Box dan Kesadaran Wajib Pajak Restoran Terhadap Tingkat Kepatuhan Pembayaran Pajak Daerah di Kota Bandar Lampung

This research aims to determine the effect of implementing the Tapping Box Tool System on payment compliance in increasing local taxes in Bandar Lampung City and to determine the level of awareness of restaurant taxpayers in Bandar Lampung City on payment compliance in increasing regional tax revenues in Bandar Lampung City. Methods used used in this research is a quantitative approach. The data collection method is a questionnaire with the measurement scale used, namely the Likert scale. The conclusion of this research is that the implementation of the Tapping Box Tool System has a significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts hypothesis one (H1) which has been proposed and taxpayer awareness has a significant and significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts the second hypothesis (H2) that has been proposed.

The effect of environmental, social, and governance (ESG) performance on the volatility of stock price returns: the moderating role of tax payment

Purpose This study aims to examine how environmental, social and governance (ESG) performance influences stock price volatility, with a specific focus on the moderating role of tax engagement. Design/methodology/approach 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 stock price variations over 12 months, based on the last 52 weeks’ prices. A sample of French-listed firms in the SBF120 is used, with 770 observations extracted from the 2012–2022 period. The feasible generalized least squares approach is used to eliminate endogeneity and multicollinearity problems. Findings The results show that the ESG score negatively impacts stock price volatility, with this impact being 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 not only ethical elements but also key components for financial stability, promoting the high-quality development of listed firms. Research limitations/implications This study is significant for firms, regulators, policymakers and investors. Overall, it underscores the importance of firms adopting ESG activities and engaging in tax management to mitigate risks and maintain viability in the contemporary business environment. Originality/value 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.

The effect of taxation on Moroccan FDI in African countries: an empirical analysis using panel data

ABSTRACT The paper aims to analyse the impact of taxation policies in African countries on Moroccan foreign direct investment (FDI) using panel data from 29 African countries spanning the period 2005–2021, employing the Estimated Generalized Least Squares estimation method. The findings suggest that high total tax, profit tax, and other tax rates deter Moroccan multinational enterprises (MNEs) from investing in African countries. Conversely, fiscal incentives and reduced tax rates positively influence Moroccan FDI in African countries. Additionally, the results indicate that a high score for tax payment and tax rates positively influences Moroccan FDI in African countries, implying that high-quality taxation policies encourage Moroccan MNEs to invest in African economies. Furthermore, the study finds that the GDP of African economies positively moderates the effect of taxation on Moroccan FDI behaviour. This suggests that the larger the market size of a country, the less severe the negative impact of taxation on FDI.