Tax Payments Research Articles

Tax Morale, Governance Quality And Tax Compliance

This study aims to investigate the relationship between tax morale, governance quality, and tax compliance in Nigeria. The study used the library research approach, which involved examining books, academic journals, and conference papers. According to the evaluation, tax compliance in Nigeria remains below standard, resulting in low tax morale, which is influenced by people's perceptions of government services, a lack of justice, and trust. The study also discovers that tax morale has a significant impact on tax noncompliance, such as a decrease in foreign portfolio equity investment inflows for tax avoidance, self-employed tax payers, and perceptions of higher tax fines and difficulty evading taxes. The study also discovers a favourable link between government quality (excellent governance, views of government accountability and provisions) and tax compliance. Studies have shown a considerable association between tax morale, governance quality, and tax compliance. The study recommends that government put in place efficient and effective tax collection policies, through providing people with accessible ways of paying their taxes, simplifying the process and reduction of taxes imposed on lower income individuals.

Discussion on the Effectiveness of Amusement Tax Payment Guarantee as an Enforcement Title

Discussion on the Effectiveness of Amusement Tax Payment Guarantee as an Enforcement Title

Analytical metrics of individual entrepreneurs as an indicator of the effectiveness of their taxation

The paper indicates that individuals are part of an important warehouse economic system, which contributes to the stable and sustainable economic development of the region through the implementation of such functions: creation of workers, incentives promotion of economic growth, promotion of innovation, development of local communities, ensuring competition, filling the budget , flexibility and adaptability to the smallest market minds, fostering the development of an entrepreneurial spirit. The concept of “analytical metric” is used for the identification of descriptive statistics, indicators or indicators of the activity of physical characteristics of employees, which is used for a quick and clear description of the study of indicators of the effectiveness of their application. The analytical metrics system has 15 indicators, and they have been diagnosed: dynamics of the number of PPE, structural dynamics of individual entrepreneurs per article, dynamics of income of individual entrepreneurs, tax payments of individual entrepreneurs, tax revenue - net, income per enterprise, tax payment per enterprise, tax payment of individual entrepreneurs for claims to the State and municipal budgets, the specific weight of the tax debt of PPE for obligations to local budgets s, tax revenue - gross, the number of open and closed PPE, as well as the relationship between them, distribution of PPE according to the use of taxation systems, distribution of the number of new PPE by types of economic activity, distribution of the number of new PPE by region, transaction costs of carrying out the PPE tax policy. A number of measures have been proposed at the level of the national and regional economy, as well as reforming tax legislation and strengthening tax discipline, to increase the effectiveness of taxation of PPE. It is proposed to reduce the tax burden - gross; carry out work to reduce the tax debt by explaining the principles of voluntary tax payment by the tax authorities; to implement local programs to support and develop entrepreneurship with a low rating of entrepreneurial potential, to reform the system of simplified taxation of sole proprietorships.

The Impact of Government Policy and Trust on Motivation and Tax Payment Compliance in The MSME Sector

The present study examines the impact of policy government and trusts on motivation and compliance with tax payments in the MSME sector. It applied the Structural Equation Modeling (SEM) method with the SmartPLS program version 3.0 to test seven proposed hypotheses. The results of the study show that the policy government’s influence positively and significantly on motivation to pay tax with a coefficient of 0.246 and p-value = 0.021. Trust in government also has a positive and significant impact on motivation to pay tax with a coefficient of 0.342 and p-value = 0.002. Besides, motivation to pay tax influences significantly compliance with a coefficient of 0.424 and p-value = 0.000. The mediation test shows that motivation partially mediates the influence of government policy and trust on compliance with tax payments with VAF values of 27.8\% and 23.8\% respectively. The study gives additional proof that policy government and trust have an important role in increasing motivation and compliance to pay taxes in the MSME sector. It is suggested that enhancement of socialization policy as well as trust development to increase obedience taxes.

ЖАПОНИЯДАҒЫ САЛЫҚТЫҚ ӘКІМШІЛЕНДІРУДІ ЦИФРЛАНДЫРУ ТӘЖІРИБЕСІН ЗЕРТТЕУ

The tax policy of the state in conjunction with the methods of tax administration is a determining factor influencing the amount of tax revenues of the budget. Tax discipline, forms and close interaction between taxpayers and regulatory authorities also play a significant role. The development of information and communication technologies (ICT) in recent decades has provided the tax authorities with a wide range of opportunities to increase government revenue, improve the efficiency and quality of services provided to taxpayers, including electronic filing of returns and payment of taxes, while reducing the administrative burden on taxpayers and reducing public administration costs. The first phase of digitalization was the computerization of routine tax administration processes (such as taxpayer registration and income records), and in the second half of last decade and early this decade, many tax authorities adapted their websites to simplify operations by introducing online forms and calculators for taxpayers. In June 2017, Japan National Tax Agency published a strategic plan for the Japanese tax administration called "Looking to the Future." This includes the pursuit of sound taxation and good governance to ensure that taxes are paid based on the understanding and trust of taxpayers. The National Tax Agency of Japan is well aware of the importance of continually moving toward the future it seeks, emphasizing the goal of transparent tax administration. Keywords: tax and customs administration, OECD countries, tax and customs, administrative costs, Tax Code, tax authorities, taxpayers, tax relations, digitalization.

On increase of land tax in Kazakhstan

Land tax is one of the sources of formation of local budgets, filling their revenue part. The aim is to analyze the legal framework of the existing system of land taxation, to substantiate the need to increase mandatory payments for land. The following methods were used - monographic - to study the foreign experience of land taxation, statistical - to collect data on tax revenues, the state of the land fund, analytical - in the study of methods of tax payment, on the basis of abstract-logical method problems were identified and ways of their solution were proposed. Results - foreign experience of tax regulation has shown that fiscal policy is aimed at creating favorable preferential conditions for agricultural producers and improving soil quality. The existing domestic methodology of tax payments depending on the purposes of application is considered. The analysis of tax payments in dynamics for 7 years is presented. Land tax rates and rent in the context of target use are calculated. It is revealed that the tax for peasant (farm) farms in accordance with the income from the sale of agricultural products is not quite acceptable, as the costs of its production are not taken into account. Conclusions - it is established that a 40-fold increase in the land tax is premature, since to date such a measure is legislatively approved in the amount of 20-fold. It is recommended to increase the tax burden on residential lands for individual residential construction, shopping and entertainment centers and industrial facilities. Involvement in agricultural turnover of 62.5 million hectares of pastures, concentrated in the category of reserve lands, will make it possible to improve their quality level and receive additional money for the state budget.

The Influence of Public Service Quality, Perceived Ease of Use of J-Mbako Application on Community Commitment in Paying Taxes Through Community Satisfaction as an Intervening Variable

This study aims to determine the effect of service quality, perceived ease of use, and satisfaction on the commitment to use the J-Mbako tax payment application. The number of samples in this study was 176 respondents, namely people who use the J-Mbako application. The analysis technique used was the Structural Equation Model (SEM) using the WarpPLS 7.0 application. The results of the data analysis showed (1) the variables of service quality and perceived ease of use directly have a positive effect on satisfaction. (2) the variables of service quality, perceived ease of use, and satisfaction directly have a positive effect on commitment. (3) the variables of service quality and perceived ease of use indirectly have a significant positive effect on ongoing commitment through satisfaction.

Trust in Government, Electronic Taxation, and the Adoption of Fintech

Mobile money (MoMo) services have become an integral part of the banking system in developing countries. Research is needed to understand the implications of taxing this financial technology sector and inform public policy. The current MoMo tax literature is limited by its focus on personal factors while neglecting institutional factors. The present study develops an integrated model of individuals’ attitudes toward MoMo tax payments and their intentions to use MoMo services while paying related MoMo taxes. To test the model, we analyze survey data collected from 892 participants across 16 regions of Ghana using structural equation modeling. Our findings indicate that perceived trust in government and perceived tax burden are significant determinants of attitudes toward MoMo tax payment, while perceived tax burden is influenced by perceived trust in government. Similarly, perceived tax burden mediates the effect of perceived trust in government on attitudes toward MoMo tax payments. Furthermore, the perceived usefulness of MoMo services is determined by perceived ease of use of MoMo services, whereas MoMo services use/tax payment intentions are determined by perceived trust in government, attitudes toward MoMo tax payments, and perceived usefulness of MoMo services. Finally, perceived usefulness of MoMo services mediates the effects of perceived ease of use on MoMo services and MoMo service use/tax payment intentions. We discuss explanations for these findings and provide practical, theoretical, and research implications.

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.

Do political connections pay? Evidence of corporate payroll tax planning in Chinese firms

ABSTRACT Drawing on a dataset of listed Chinese firms, our study reveals a notable reduction in effective payroll tax rates for politically connected firms. Using China’s anti-corruption campaign as an exogenous shock, our difference-in-differences (DID) analysis indicates a significant increase in the effective payroll tax rates of politically connected firms after the campaign. Well-developed legal institutions, social security fund holdings, and high-quality external audits mitigate the effect of political connections on a firm’s effective payroll tax rates. These results are instrumental in regulating firms’ payroll tax payments from an informal institutional perspective.

Policy preferences for medical access in Japan’s remote aging municipalities: Insights from a randomized conjoint experiment

Abstract Improved means of transportation play a vital role in accessing medical services, particularly in remote and ageing municipalities. In this study, we identify crucial attributes for improving access to medical services in the Shinhidaka and Urakawa municipalities in Japan. Using a randomised conjoint field experiment, we identify individuals’ preferences regarding the time and means of transportation to hospitals that can provide high-level medical services, along with additional tax payments to support these services. We find, inter alia, that respondents have the highest preference for reducing emergency ambulance transportation time to high-function hospitals. We also estimate the minimum average willingness to pay for these services; respondents are willing to pay at least JPY 60,000 (approximately USD 500) additional tax per year to the municipal government if the emergency transportation time to high-function hospitals is reduced. The findings of this study provide valuable insights into addressing the challenges of improving access to medical services in remote areas with an ageing population.

PENGARUH PEMAHAMAN WAJIB PAJAK, SANKSI PAJAK DAN TINGKAT KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA WAJIB PAJAK DI DESA SAGA)

This research aims to determine Taxpayer Understanding, Tax Sanctions, and the Level of Trust in the Government Regarding Taxpayer Compliance in Paying Land and Building Taxes. The research method used is a quantitative method with an associative approach. The population in the study was 6.312 land and building tax payers in Saga Village in 2023, with a sample size of 100 respondents calculated using the Slovin formula with an error rate of 10%. The sampling technique uses convenience sampling technique. The data analysis method uses the validity test, reliability test, classical assumption test, linear regression test, R2 coefficient of determination test, T test, and F test using SPPS software version 27. The results of this study show that partially the variable Taxpayer Understanding and Sanctions Taxes have an effect on taxpayer compliance in paying land and building taxes, while the level of trust in the government has no effect on taxpayer compliance in paying land and building taxes. Simultaneously Taxpayer Understanding, Tax Sanctions, and Level of Trust in the Government simultaneously influence Taxpayer Compliance in Paying Land and Building Taxes.

Perceptions of Individual Taxpayers towards Tax Avoidance: A Case Study of Cuttack District of Odisha

The primary and major source of revenue of any government is collection from the tax. The amount of tax revenue is expensed for the welfare of the public. Various provisions are laid down in the Income Tax Act, of 1961 for the levy and collection of tax. The taxpayers have to take the benefits of loopholes of the provisions for the reduction of tax burden and it is called Tax Avoidance which is a legal action. Ultimately, tax avoidance reduces the sources of revenue of the government. This paper attempts to study the perception of the individual taxpayers towards Tax Avoidance in Odisha. This study is based on both the primary and secondary sources of data. The primary data has been collected and compiled from the responses of 100 numbers of individual taxpayers. The secondary data have been collected and compiled from the various ancillary sources such as magazines, periodicals, journals, and some apparent websites. The data collected from these sources have been categorized and tabularized as per the necessities of the current study. There are various statistical and mathematical tools and techniques like the Chi-square test, percentage, trend Analysis, and Likert scale have been applied for the exploration and understanding of results. The present paper shows that a huge number of taxpayers or people are considering payment of taxes as a load in spite of the amount of tax is very less. The average perception of individual taxpayers differs significantly among different groups of the selected demographic and financial variables. The perception of individual taxpayers toward Tax Avoidance shows the adverse impact on the economic development of the country.

Imposing Corporate Death Penalty in Indonesia: A Discourse on Penalisation, Corporate Culture, and Deferred Prosecution Agreement

The Indonesian Penal Code 2023 regulates corporate criminal liability. It covers various issues, including the actions of a corporation that amount to corporate crimes, the conditions under which a corporation can be held criminally responsible, who can be held accountable, and the types of criminal sanctions imposed on corporations. The primary criminal sanction is the imposition of fines. However, several types of additional punishments may also be imposed, including dissolution of the corporation or, in other words, the “corporate death penalty”, which leads to a permanent termination of the corporation's operations, loss of jobs for employees, termination of production, and stoppage of tax payments to the government. Thus, if imposed without caution, corporate death penalty will negatively impact the state and society. This article analyses the effect of corporate death penalty on the society and highlights the need for judges to exercise caution before dissolving a corporation. The study applies normative legal research with the statutory and comparative approach. Primary and secondary legal materials were analysed. This article argues against the imposition of corporate death penalty in Indonesia for three reasons. First, Indonesia does not have sentencing guidelines for corporations. Second, Indonesia has not developed a Deferred Prosecution Agreement (DPA) mechanism yet, which is an obstacle to developing a better corporate culture. Third, corporate death penalty has harmful impacts on a country's economy and public welfare; among others, it increases the unemployment rate, which impacts social life.

Digital transformation of tax payment obligations: stages of legal regulation development

The digital transformation of the obligation to calculate and pay taxes is a step-by-step process, and each of the periods of development of legal regulation on the payment of taxes corresponds to its own characteristics and trends. In the course of the study, three stages of the development of new provisions of tax legislation on the payment of taxes related to the digitalization of the economy were identified: automation (informatization), digitalization itself and robotization, involving the introduction of artificial intelligence technology. The author points out the peculiarities of the introduction of digital services of the Federal Tax Service of Russia in the process of calculating and paying taxes, and also emphasizes the strengthening of the trend of tax (fiscal) unitarianism in connection with the introduction of a single tax payment mechanism. In the context of the relationship between the blockchain and the transformation of the Federal Tax Service of Russia into a digital platform, an analysis of the development of the concept of “smart” taxation is provided. To characterize the stage of robotization of the fulfillment of the duty to pay tax, examples of the use of artificial intelligence in the field of taxation are given, and attention is also drawn to the value of introducing the principle of human-centered use of artificial intelligence in tax relations.

EFEKTIVITAS PEMUNGUTAN RETRIBUSI DAERAH PADA ORGANISASI PERANGKAT DAERAH DI PROVINSI BENGKULU

The title of this research is “Efektivitas Pemungutan Retribusi Daerah pada Organisasi Perangkat Daerah di Provinsi Bengkulu”. The objective of this research was taking the description about region retribution in Bengkulu city. The significance of this research was giving the information in the affectivities of taking region retribution on the OPD in Bengkulu province and can add the knowledge about the taking region retribution on the OPD in Bengkulu province. For the academician, it could be the reference and consideration to increase the income and have the new potential in the region retribution sector toward the income of Bengkulu province and this research could become a reference for the advance research. The methodology of this research was qualitative research. This research had been done since January 2019 up to Juny 2019 as the location survey, collecting the data, and analysis data. This research had been done to some of government instances in the Bengkulu province. The technique of collecting data was by using interview, observation, and documentation. Based on the analysis which had been done, so the result was the taking of region retribution in this province was effective. The factors those made this was; the official on the related instances was sufficient; there was involvement of the leader in each instances actively controlled the activities of taking region retribution in Bengkulu province; there was cooperative as team so that the instances did not have problem in reporting and storing of the region retribution in the related instances. Based on the research results, so the researcher suggested that for the Badan pengelola Keuangan Daerah Provinsi Bengkulu, it would be better to increase the monitoring by checking suddenly or period, increase the monitoring processes, giving punishment for them those always arrear in storage their duty then increase the tax payment and the service which was given by the government instances. The further researches were suggested to take new side of the region retribution implementation and the quality of service by involving some of variables, such as the involvement management by involving government instances which more extensive in the Bengkulu province.

Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kecamatan Cileungsi

This study aims to examine the influence of tax knowledge and taxpayer awareness on the compliance of taxpayers of MSME actors in Cileungsi District. The object of this research is Individual Taxpayers who run businesses that are included in the category of Micro, Small, and Medium Enterprises (MSMEs) and are registered at KPP Pratama Cileungsi. The population in this study is 711 micro, small and medium entrepreneurs, the sample in this study is 88 respondents. Hypothesis testing uses multiple regression analysis. Data analysis using spss version 26. The results of this study are (1) The results of this study show that tax knowledge has a positive influence on the compliance of MSME taxpayers in the region, (2) The results of this study show that Taxpayer Awareness has a positive influence on the compliance of MSME taxpayers in Cileungsi District. And the results of the hypothesis test show that the significant level of F has a value less than α or that the Fcount is greater than the Ftable. It can be concluded that tax knowledge and awareness of tax payment obligations have a significant influence on the compliance of MSME taxpayers in Cileungsi District.

Penegakan Hukum Dalam Keterlambatan Pembayaran Pajak Kendaraan Bermotor Di Kabupaten Tabanan

The increase in population has led to a rapid increase in motor vehicle ownership. Motorized vehicles have become a basic necessity for some people. Ownership of motorized vehicles will be followed by obligations as taxpayers who must make tax payments. However, increasing the number of motor vehicle ownership does not necessarily increase public awareness to be obedient and aware of the obligation to pay taxes. This can lead to legal consequences for both the community and the government. This research aims to find out the regulation in the field of taxes responding to the lack of public awareness of tax payments. With the main problems that will be discussed in this study, namely 1) how is law enforcement in late payment of motor vehicle tax in Tabanan Regency, 2) What are the inhibiting factors in the enforcement of late payment of motor vehicle tax in Tabanan Regency. The research method used is an empirical research method, with a fact approach and legal concept analysis approach. The results of law enforcement in late payment of motor vehicle tax in Tabanan Regency are given a PKB notification letter given a notification letter of STNK validation and a late notice of tax payment, if it has not been replied to from the taxpayer, UPTD PPRD Bali Province in Tabanan Regency will impose penalties on taxpayers such as administrative penalties for interest / fines and inhibiting factors are the lack of awareness of taxpayers in paying motor vehicle taxes, transferring motorized vehicles without transferring names, vehicle owners moving residence.

Determinants and Extent of Tax Compliance among SMEs in Arusha City Council, Tanzania

Taxes have been a nourishing commodity in generating revenues liable for financing governments’ budgets all over the world. This being the fact, this study examined the determinants and extent of tax compliance in SMEs in Arusha City Council which was the specific objective of this study. This was a cross-sectional study which employed a double Hurdle regression model to analyze primary data collected from a sample of 100 SMEs’ owners obtained by simple random sampling to represent the entire population of SMEs owners via questionnaire and analyzed with STATA software version 17. Using the economic deterrence theory to guide the analysis of this study, the analysis found that Male entrepreneurs dominate the SME sector, SME owners understand tax regulations and undergo frequent tax audits. Further, the findings revealed that privately owned SMEs, primarily ran by persons in their mid-30s are flexible with an average workforce of nine employees. Furthermore, SMEs were found to generate feasible profits and fulfill tax compulsions by paying an average tax rate. Moreover, the double hurdle regression model shown that age and profits have negative effect on tax payments, and higher household size of SMEs owners are associated with higher tax payments. Additionally, publicly owned enterprises positively comply with tax. Therefore, given these findings, this study recommends to policymakers to streamline tax procedures and develop a platform to discuss tax rates with tax payers before implementing the planned tax obligations.

Nubians Are Baganda from Bombo: Unpacking the Luwalo Tax Protests and the Nubian Identity Crisis in Colonial Buganda (1891-1940)

This study challenges the dominant narrative that the 1940 Luwalo tax protests in Buganda were solely a result of the Nubians' militant and uncompromising nature. Instead, it posits that these protests were deeply rooted in unresolved identity issues imposed on the Nubian community by British colonial authorities since their arrival in Uganda in the 1890s. By examining the 1940 protest and the subsequent arrest and imprisonment of Nubian protesters, the research raises critical questions about the politics of colonial identity construction and deconstruction. It investigates why some Nubians resisted the payment of native taxes while others complied, the minimal press coverage of the protests, and the role of colonial tax policies, such as the Luwalo tax, in reshaping Nubian identity. Additionally, the study highlights the often-overlooked role of Nubian women in these protests. A historical research methodology was employed, utilizing both primary and secondary sources, including government documents, colonial correspondences, and newspapers, to uncover the broader socio-political context of the protests. Oral histories, gathered through interviews with 5 surviving Nubian elders and 9 of their descendants, provided valuable insights into identity struggles and the impact of colonial policies. This combination of archival research and oral history offers an elaborate analysis of how colonial tax policies influenced Nubian identity, contributing to the broader narrative of resistance and identity preservation within the community