Tax Payments Research Articles

THE ANALYSIS OF TAX DISPUTE RESOLUTION OF TRANSFER PRICING CALCULATION

Determining transfer prices is one of the legal methods in the field of taxation that can be used to obtain the most optimal profits for multinational companies by trying to get the lowest tax rates. The Indonesian government has regulated methods that can be used to calculate transfer prices between related entities. However, the transfer price calculation is still often a dispute between the Directorate General of Taxes (DGT) and Taxpayers (TP), the resolution of which takes a very long time and is mostly won by the Taxpayer. This is a burden for taxpayers and also for the government and can affect the business and investment climate. Based on this, the implementation of tax dispute resolution outside of court (non-litigation) or Alternative Dispute Resolution (ADR) can be considered, providing consultation services when taxpayers prepare transfer price documents, as soon as possible the DGT reviews the TP Doc that has been prepared and submitted by the taxpayer and regulate the criteria and procedures for selecting data / comparison companies in more detail.

Information frictions and learning dynamics: evidence from tax bunching in Ecuador

AbstractWe examine how taxpayers learn to minimize personal income tax payments in the context of a rapidly formalizing economy with an expanding tax base. Initially, take‐up of possible generous tax deductions is low among taxpayers in Ecuador who start working in the formal sector. With increasing duration of employment, however, taxpayers become more likely to bunch at the tax exemption threshold using deductions. We exploit rich administrative data on the universe of taxpayers in Ecuador and an event study design to provide causal evidence on the learning mechanisms. We find that the spread of information is driven by the mobility of workers and tax preparers across firms.

Carrots and Sticks: Collaboration of Taxation and Subsidies in Contests

ABSTRACTWe study all‐pay auctions under incomplete information in which the designer can impose taxes or subsidies, and his expected payoff is the contestants' expected total effort minus the cost of subsidies, or, alternatively, plus the tax payment. When contestants have linear effort cost functions, we show that taxing the winner's payoff is profitable for the contest designer, and particularly more profitable than the same model with no taxation or the same model with contestants' effort taxation. When the contestants' effort cost functions are convex and the taxation rate is relatively low, we show that the designer should tax the winner's payoff while subsidizing all of the other contestants' effort costs. As a result, contest organizers should think about combining taxation and subsidies in their contests because they complement rather than substitute each other.

Estate planning for art collections—a German perspective

Abstract Under German law, artworks are highly attractive assets when it comes to estate planning for various reasons: First, the valuation method to be used is favourable, secondly, if applicable, payment of taxes with artworks instead of cash can ease liquidity issues, and thirdly, donations to public-benefit organizations can significantly reduce tax liabilities. Last but not least, artworks in private collections may be eligible for tax exemptions of either 60% or 100%. In the course of such estate planning in relation to artworks, it is important to consider certain provisions of inheritance law to avoid disputes among the future heirs and, if the testator wishes so, to protect the integrity of the art collection.

Toward an understanding of tax amnesty take-up: Evidence from a natural field experiment

Governments often use partial forgiveness policy to induce debt repayments and increase the disclosure of hidden debts. While ubiquitous, much remains unknown about how well these amnesties work, for whom, and why. We partnered with the Dominican Republic Tax Authority to design a natural field experiment to understand whether, and what types of, nudges can increase amnesty take-up and repayment. Our field experiment, which covers 125,452 taxpayers collectively owing 5.5% of GDP in known debt, tests the impact of messages from the tax authority during an amnesty that highlight deterrence laws, beliefs about future amnesties, and tax morale messages for debt payment and disclosure. Importantly, we find large short-run effects—our most effective treatment increased payments of known debt by 25% and hidden debt by 48%—that are only slightly undone by reductions in subsequent tax payments.

THE INFLUENCE OF TAX SOCIALIZATION, EDUCATION LEVEL, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX IN UDP DUREN SAWIT EAST JAKARTA

This is a quantitative exploration using an associative approach that was conducted at the UPPPD Duren Sawit Office in East Jakarta. This study aims to determine the effects of duty socialization, education status, and tax-prayer mindfulness on tax-prayer compliance in paying Land and Building Tax. The exploration is useful for observers of the Supreme Audit Agency, adding knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer compliance in payment. The exploration increases knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer compliance in payment. The exploration increases knowledge for observer This exploration increases knowledge and aids observers at the Supreme Audit Agency in auditing taxpayer compliance with payments. The data system related to the problem of the study was carried out using the questionnaire system. The study findings from 103 participants revealed that informing individuals about taxes does not affect their compliance with tax regulations. This can be observed from the t-test results, where the calculated t-value is 6.6023 and 2.826 is greater than 1.66023. The influence of tax socialization, level of education, and taxpayer awareness on compliance can be observed together through the F test. The calculated F value, greater than 20,623 and 3,087, highlights their noteworthy impact. The recommendation in this research suggests that the government should enhance adherence to the payment of Land and Building Tax by creating comprehensive, transparent, and user-friendly billing regulations aligned with current circumstances. Regulations are distributed to both taxpayers and tax collectors to enhance compliance and promote awareness regarding the payment of PBB-P2 taxes. Tax collectors handle PBB-P2 payments responsibly by promptly depositing them into the state treasury without any misuse.

Analisis SWOT Pentingnya Fasilitas Dan Layanan Lembaga Keuangan Bank Konvensional Di Kecamatan Singojuruh

One sector that can realize regional economic development includes the presence of financial institutions which are often considered the heart and driving force of a country's economy. This can be seen in the lack of banking financial institutions in the Singojuruh District area until now, so that it has an impact on regional income such as handling tax payments, salaries, pensions or other financial transactions related to bank financial institutions carried out in other areas close to Singojuruh District, Banyuwangi Regency. This type of research is descriptive qualitative. The type of method used in this research is field methods (field research). In this study, the data that has been collected is analyzed using the Internal Factor Evaluation (IFE) and (EFE) Matrix. For identification in this research, the SWOT matrix is ​​used internally and externally. The conclusion is to expand a representative banking network, take advantage of regional, land and educational advantages with the availability of mobile banking services, optimize the performance of human resources to speed up the process of banking product services and information and expand the reach of banking services or units.

Land and Building Tax Socialization in the Community of Arcawinangun Village RT 03/ RW 07, East Purwokerto District, Banyumas Regency

the Arcawinangun Sub-district, East Purwokerto District, Banyumas Regency for Land and Building Tax Socialization, to improve awareness of the community. The program interacted directly with the social capital approach with the community to determine tax understanding and compliance through observation, interview, and socialization stages. The results of community service activities include providing education on the benefits of tax payments, Land and Building Tax levy rates, and payment procedures, as well as solving tax problems that occur in the local community.

Using Machine Deep Learning AI to Improve Forecasting of Tax Payments for Corporations

Using Machine Deep Learning AI to Improve Forecasting of Tax Payments for Corporations

Таможенная пошлина: коллизия норм права

The article defines the epistemology of the legal conflict «duty – tax» → «duty – not tax»”, examines the nature and legal status of customs duty, analyzes the constitutive features of tax and elements of taxation in the context of the conceptual framework of the branches of public and private law, allowing customs duty to be represented by a tax payment - a law-based monetary form of alienation of property in order to ensuring the expenses of public authorities, carried out, including on the basis of obligation, individual gratuitousness and irrevocability.

Family affairs or Government's duty? The tax morality of a mobile society

PurposeThis paper aims to shed light on the relationship between intergenerational labor mobility and tax morale among European citizens, given the relatively limited evidence on the potential influence of tax compliance behavior on future inequalities.Design/methodology/approachExploiting data from the European Values Study (2008), we show that the larger the intergenerational mobility, i.e. better economic conditions of children respect to their parents, the larger the willingness to pay taxes. In this vein, the subjective tax payment may be meant as an investment which could be rewarded with a more mobile society result by considering different estimation strategies. This evidence remarks the importance to foster intergenerational mobility to build a more tax-compliant society.FindingsThe linkage between mobility and tax morale is stronger and significant across citizens living in high income classes, and in countries where there is a commitment of the Government in guaranteeing more opportunities to citizens regardless of their familiar starting conditions (more defamiliarized countries). We further show that the intergenerational mobility significantly shapes the attitude towards tax payment only among individuals who claim for independence from their family context (i.e. those showing less family ties). This evidence remarks the importance to foster intergenerational mobility to build a more tax-compliant society.Originality/valueWe revisit the linkage between attitude toward tax compliance and inequality, on the light of the intergenerational labor mobility, that may be seen as the dependence between children's and parents' earnings. Given the insights from the existing studies, this paper represents the first empirical work that aims to analyze the potential relationship between intergenerational mobility and personal attitude toward tax payment across European citizens.

Problems of legal regulation of land tax under martial law in Ukraine

The article analyzes the peculiarities of land tax administration during the martial law regime. It is emphasized that in today's conditions, the payment of land tax has a significant role in forecasting and forming the revenue side of local budgets. In this article, the author reviews and analyzes such type of local budget revenues as land tax. Special attention is paid to the changes in tax legislation implemented during the martial law. The article emphasizes the complex character of the issues related to the calculation and payment of land tax under martial law, and the need for rational approaches of the legislature to resolve contradictory manifestations of legislative provisions.

The nexus of political connections and corporate tax strategies in Pakistan

PurposeExtant literature investigating the tax payment behaviour of politically connected firms largely supports the notion that politically connected firms have tax sheltering incentives, i.e. politically connected firms pay significantly less tax. Our paper adds to this stream of literature by considering the tax payment behaviour of two different groups of politically connected firms in Pakistan, viz. civil connected firms and military connected firms.Design/methodology/approachThe paper sheds light on the tax payment behaviour of politically connected firms and provides evidence that the tax incentives of politically connected firms are shaped by the institutional structure and contextual factors.FindingsThe results indicate that civil (military) connected firms pay significantly lower (higher) tax than non-connected firms. The findings hold in the face of a number of robustness tests, including the use of alternative proxies for the tax variable and endogeneity concerns.Originality/valueThese results make a significant contribution to the existing literature examining the tax payment behaviour of politically connected firms by providing evidence suggesting that tax sheltering is not the only viable option for politically connected firms; rather, some groups of connected firms have tax under-sheltering incentives. Our findings add to the political cost hypothesis and the signalling hypothesis in relation to tax payment incentives of politically connected firms.

Dynamics of Perceptions among Self-Employed Business Owners on Tax Collection Models in Tanzania.

Tax compliance issues among self-employed business owners in Tanzania arise from complex and inequitable tax models, exacerbated by inconsistent enforcement and poor policy communication. This study investigates the dynamics of tax collection models in Tanzania, focusing on the perceptions of self-employed business owners across key regions, including Tanga, Dodoma, Arusha, and Mbeya. Drawing on findings from the TAPACO research project, the research employs a mixed-methods approach grounded in pragmatism a philosophy that emphasizes practical solutions. The sample size consists of 150 participants, with data gathered through structured questionnaires and semi-structured interviews representing various sectors within these regions. Entrepreneurial theories such as the Entrepreneurial Orientation (EO) Theory, Resource-Based View (RBV), and Theory of Entrepreneurial Alertness are utilized to frame the analysis of how self-employed business owners perceive tax estimates, bylaws, policies, the regulatory framework, and the tax collection environment. EO Theory explores how entrepreneurs’ risk-taking behaviors and reactivity to changes in the tax environment influence compliance decisions, The RBV examines how entrepreneurs strategically utilize their resources, particularly in making decisions about tax payments and investments in compliance technologies like Electronic Fiscal Devices (EFDs). The findings indicate that self-employed business owners in Tanzania face significant challenges with tax compliance, driven by inaccuracies in tax assessments, corruption within tax enforcement agencies, and a lack of training and infrastructure for adopting Electronic Fiscal Devices (EFDs). These factors, combined with poor communication of tax policies and regulations, have resulted in widespread non-compliance. The study concludes that effective tax compliance strategies must consider the entrepreneurial behaviors influenced by resource availability, risk tolerance, and alertness to regulatory changes. The study recommends strengthening anti-corruption frameworks within tax enforcement agencies, including regular audits, ethical training for task force members, and protections for whistleblowers. Transparency in tax collection operations is essential for rebuilding trust and encouraging voluntary compliance.

The Current State Of Personal Property Taxation

A significant portion of local budget revenues is generated from tax revenues derived from individuals' property tax payments. Thus, the property tax levied on individuals is an important factor influencing the development level of the regions in our country. This article highlights the factors affecting property tax volumes and the tax incentives related to its payment. The theoretical and methodological foundations of taxing individuals on property are examined. The components of the property tax are analysed: the tax on real estate, excluding land plots, transport tax, and land use fees. The mechanism for collecting property tax from individuals is discussed under the Tax Code of Ukraine. The fiscal effectiveness of the existing system of property taxation for individuals in Ukraine is analysed, along with the peculiarities caused by the imposition of martial law. In the context of armed aggression against Ukraine, government budget expenditures have significantly increased. Therefore, studying the fiscal function of the property tax on individuals is a pressing issue. The article presents data on the payment of real estate tax by individuals, excluding land plots, transport tax, and land fees, before and after the onset of military actions in Ukraine. The research has established that the volumes of tax revenues from individuals' property taxes are increasing yearly. The research results confirm that the property tax on individuals, under martial law, is a substantial source of funding for local budgets in Ukraine. This underscores the importance and necessity of further enhancing the fiscal function of this tax. It has also been established that the fiscal potential of the property tax on individuals is not fully utilized due to the deficiencies in the existing taxation system. Brief examples of property taxation for individuals, based on the assessed value of such property in foreign countries, are provided. The prospects for reforming the property taxation system for individuals in Ukraine are discussed. Recommendations for reforming the property tax for individuals are formulated to increase its fiscal function.

Implementation of Innovation in Improved Governance Original Local Income in Makassar City

Local Original Income plays an important role in regional finances which is a benchmark in the implementation of real regional autonomy. In the governance of increasing local original income, local governments are required to produce innovation in governance. This study aims to analyze the implementation of innovation in the governance of increasing local original income in Makassar City. This study uses a descriptive qualitative approach with data collection methods, namely observation, in-depth interviews and documentation. The informants in this study are the authorized parties and are directly involved in the governance of increasing local original income in the Makassar city government. The results of the study indicate that the implementation of innovation in the governance of increasing local original income in Makassar City has not been implemented optimally. This is because there is no agreement in working hours between the Regional Revenue Agency and its partners, namely PT. Pos Indonesia in terms of the conformity of reporting land and building tax payment data. In addition, the rules or regulations that often change so that it takes time to determine regional regulations related to regional taxes and levies.

The role of tax policy in ensuring the financial and economic security of the state

The initiated scientific research is devoted to the urgent issue of determining the role of tax policy in ensuring the sustainable functioning of the financial and economic security of the state. It has been proven that the proper provision of such a component is one of the important prerequisites for the necessary stability of the entire national economic system and is a guarantee of its progressive development. In view of the importance of this component, the need to implement all the available potential of means of all its authorized support is emphasized. It is indicated and argued that the tax policy is one of the most promising measures for the fulfillment of such tasks in the current period. The peculiarities of the financial and economic security of the state are defined and analyzed. It was found that the category of the same name is an understudied but promising object of scientific knowledge. It is emphasized that a wide range of mutual relations with the financial component in comparison with the rest of the subsystems of the economic security of the state are in favor of its use. Its exceptional importance is emphasized from the point of view of direct and indirect prevention and counteraction of many challenges, threats and risks to the national security of Ukraine. The tax policy in modern domestic realities is characterized. It is noted that it is characterized as the activity of many state bodies on issues of establishment, organization, as well as legal regulation of tax administration and tax payments. Such activity itself involves the active application of various management forms, methods, and methods and is carried out with the help of appropriate tools. The role of such a tool from the point of view of influence on the course of processes under the auspices of the financial and economic security of the state is evaluated. It was noted that tax policy in current conditions is often of decisive importance from the standpoint of mobilization, distribution and redistribution of financial resources, stability of the financial and economic component, support and growth of its potential, guaranteeing the interests of taxpayers, ensuring fair conditions for the latter, etc.

Characteristics of the legal status of an individual entrepreneur

The article examines the peculiarities of the legal status of an individual entrepreneur in the course of entrepreneurial activity. The relevance of the study lies in the fact that an individual entrepreneur is the most popular form of doing business in Ukraine due to a fairly simple registration procedure, low administration costs, and the possibility to use the simplified taxation system The purpose of the article is to determine the main characteristics of the legal status of an individual entrepreneur. The author examines the interpretation of the concept of an individual entrepreneur in the legal literature. The author establishes that the legal status of an individual entrepreneur is the legal status which certifies the right of a citizen to engage in entrepreneurial activity, in particular, independent, systematic, initiative, at his/her own risk economic activity carried out by an entrepreneur with a view to achieving certain economic and social results and making a profit. The author considers the main legal acts regulating the activities of individual entrepreneurs in Ukraine, in particular, the Constitution of Ukraine, the Civil Code of Ukraine, the Commercial Code of Ukraine, the Tax Code of Ukraine, the Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs and Public Organisations», decrees of the President of Ukraine, resolutions of the Verkhovna Rada of Ukraine, and resolutions of the Cabinet of Ministers of Ukraine. The author analyses the peculiarities of registration of individual entrepreneurs, their basic rights and obligations. The author identifies the peculiarities of taxation of activities of an individual entrepreneur, in particular, the peculiarities of the general and simplified taxation systems. The general taxation system provides for the payment of personal income tax on a progressive scale, as well as military duty and a single social contribution. The simplified taxation system is divided into several groups, each of which has its own restrictions on the amount of income and the number of employees. The most popular is the second group, which allows you to run a business without employees and with a limit on income up to a certain amount. The article briefly describes how the beginning of the full-scale invasion and martial law affected the activities of individual entrepreneurs.

PENGARUH KUALITAS PELAYANAN PEMBAYARAN E-SAMSAT TERHADAP KEPUASAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus pada Kantor Samsat Kabupaten Banyuwangi)

Effect Of E-Samsat Payment Service Quality On Motor Vehicle Taxpayer Satisfaction At The Samsat Office, Banyuwangi Regency. The e-Samsat payment service is no stranger to big cities, especially East Java. With e-Samsat services, people no longer need to queue to pay taxes, they can just pay at home without leaving the house. Samsat Banyuwangi is one of the offices that is successful in implementing an online payment system, this is an effort to improve services to taxpayers with fast and convenient service on an ongoing basis. E-Samsat is one proof of increasing motor vehicle tax payment services. The importance of analyzing data in research is to know clearly about the empirical relationship between the two variables studied. The analytical tool used by the researcher is quantitative data analysis, which is a structured report form which is stated with numbers, formulas that can be proven and tested for truth. The data collection method used in this research is using a questionnaire or questionnaire. The results of this study are the influence of service quality (X) on motor vehicle taxpayer satisfaction (Y). based on the results of empirical testing of the hypothesis by using product moment statistics, it produces a number of 0.214 which when compared to the critical price r table product moment for N = 96 with a significance level of 95%, the critical price for N = 95 with a significance level of 95%. The working hypothesis (Hi) is accepted, the null hypothesis (Ho) is rejected.

Reluctant Compliance and Collaborative Fiscal Disobedience: How Hmong Consumers Evade Value-Added Tax in Vietnam’s Northern Uplands

For decades, the Vietnamese socialist state has failed to enforce taxation on local Hmong in Đồng Văn, a vast karst plateau in the country’s northern upland region. A recent rise in local tax revenue from Value-Added Tax (VAT) is optimistically perceived by state authorities as a turning point in the fiscal relationship between the state and the evasive population. This article shows that what appears to be a ‘success’ of taxation is the result of both reluctant compliance of local Hmong with a new technique of state control that ties consumer desires to the payment of tax, and their continued pursuit of ‘fiscal disobedience’ using various tactics to evade the novel taxing power of the state. Compared to their previous efforts of tax evasion, evading VAT requires fiscal disobedience of a collaborative kind, involving not only Hmong consumers but also vendors and even agents of the state.