Tax Regulations Research Articles

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.

Optimization of Regional Tax Revenues in West Nusa Tenggara Province in 2018-2022

This research aims to analyze the Optimization of Regional Tax Revenues in West Nusa Tenggara Province for 2018-2022. The research method used is quantitative descriptive analysis. The data processed is the West Nusa Tenggara Province Budget Realization Report for 2018 to 2022. The data analysis technique used in the research is to calculate the optimization, effectiveness and efficiency of NTB Province regional tax revenues for 2018-2022. The results of this research show that regional tax revenues from 2018-2022 are not yet optimal because the effectiveness of regional taxes is below 100% and above 100%, the realization of tax revenues from 2018-2022 has not exceeded the tax revenue target. Meanwhile, regional tax efficiency is <10%, namely 5% from 2018-2022. Regional tax revenues in West Nusa Tenggara Province from 2018-2022 are not yet optimal where the level of optimization. The implications of this research provide information that the optimization of regional tax revenues in NTB should be optimal, one of which is by looking at the effectiveness and efficiency of regional tax revenues as seen from the targets and realization of regional tax revenues.

Research on Legal Issues of Tax Collection and Administration for Online Live Streaming Rewards

With the tide of the digital economy, an increasing number of individuals are showcasing their talents through online live streaming and earning reward income. However, compared to other income sources of the streamers, the nature of live streaming rewards presents a significant challenge to tax authorities due to its concealed characteristics. Based on the current legislative status in our country, this paper deeply analyzes the connotation and classification of live streaming reward income, revealing numerous issues faced in the field of tax collection and administration. These issues include but are not limited to the ambiguity of the taxpayer, unclear tax categories and rates, imperfect tax reporting systems, underdeveloped tax information sharing mechanisms, and an incomplete tax credit system. To effectively address these challenges, this paper constructs an overall framework around the elements of taxation and, in conjunction with existing tax laws and regulations, proposes practical and feasible suggestions for improvement.

The Influence of Trust in Tax Administration and Gender on Tax Compliance in Slovenia

The OECD urges governments to improve tax systems by studying taxpayers’ behavior to prevent tax non-compliance. This study focuses on individual Slovene taxpayers aiming to investigate the impact of trust in Tax Administration and gender on tax compliance. In the empirical part of the study, trust and tax compliance were the subject of descriptive statistical analysis, exploratory factor analysis and Spearman correlation coefficients. A Mann-Whitney U test and independent samples median test were performed to evaluate compliance gender differences in tax compliance. The findings unveil that trust in tax administration exhibits a statistically significant and positive correlation with tax compliance intentions in Slovenia while the differences in tax compliance between genders were not confirmed. Taxpayers' fairness perception to gain higher trust should be increased through sufficient information about tax laws and regulations.

Exploring the impact of tax divergence in financial reporting. A case of Albania (2022)

The interplay between tax divergence and financial reporting in Albania has assumed growing importance. This research, grounded in a post-positivist paradigm, seeks to elucidate the connection between these variables and discern which exerts the greater influence. The methodology is a qualitative dimension involved in the analysis of secondary data from businesses and the examination of tax laws and accounting standards. We elaborate the topic by taking on the one hand the main items of Accounting Standards and on the other hand the main items of the tax legislation in force. Furthermore, the research incorporates a quantitative component using a questionnaire to collect perceptions from professionals. This adds a descriptive or cross-sectional element to the research, but the primary emphasis remains on exploration and understanding, making it predominantly an exploratory research type, employing an ex-post-facto methodology. The study reveals that in the Albanian context, tax regulations wield a substantial impact on the practices of financial reporting. Variations in tax laws often prompt the application of creative accounting techniques, leading to information imbalances that can have ramifications for decision-making. Notable instances have illuminated how tax divergence can yield discrepancies in financial reporting, compelling the necessity for regulatory adaptations and elevated reporting standards. From this research, several pivotal recommendations have emerged. These emphasize the synchronization of legal and accounting frameworks through the reduction of permissible accounting and tax methods. This strategic alignment aims to enhance comparability while minimizing opportunities for divergence. Management is encouraged to acknowledge the significance of effective tax planning, institute a robustly supervised Code of Ethics, and actively endorse its observance. Tax authorities are urged to invest in expanded training, with an urgent imperative for streamlining tax legislation. This paper offers valuable insights for stakeholders such as investors, management, policymakers, regulators, to enhance financial transparency, benefit and compliance by addressing the impact of tax divergence on financial reporting in Albania.

Tax Minimization sebagai Pemoderasi Determinan Praktik Transfer Pricing

Objectives: Testing tax minimization as a moderator of the impact of tax burden, profitability and tunneling incentives in influencing transfer pricing practices.Design/method/approach: Associative quantitative approach. Population of coal subsector industrial companies registered on the IDX for the 2017-2021 period. From the Purposive Sampling technique of 11 companies over five years, a total of 55 data were observed. Moderated regression analysis with panel data and analysis tools, namely E-views software.Results/findings: Tax minimization as a potential moderating variable is able to moderate the tax burden on transfer pricing practices insignificantly. Profitability and Tunneling Incentives have a significant positive influence on transfer pricing practices. Meanwhile, tax burden and tax minimization have no influence on transfer pricing practices.Theoretical contribution: These findings are able to prove that transfer pricing practices can be influenced by internal and external factors of the Company and support agency theory regarding conflicts of interest between the Company, shareholders and the government regarding aspects of taxation and transfer pricing and become a reference for further research.Practical contribution: Become a reference for the tax authorities or DJP in formulating policies regarding tax regulations related to transfer pricing by providing strict and more detailed supervision for companies that carry out transfer pricing.Limitations: Moderating variables are not used to moderate all independent variables in influencing the dependent variable.

Analisis Penerimaan Pendapatan Pajak Daerah Di Kabupaten Siau Tagulandang Biaro (SITARO)

Regional taxes are an obligation that must be paid by the community as taxpayers to local governments, functioning to finance regional infrastructure development aimed at improving community welfare. This study aims to determine the tax revenue revenue from each type of regional tax in SITARO Regency by showing the achievement of the target and percentage of tax revenue realization in 2018–2022. The method used in this study is qualitative-descriptive with primary and secondary data sources. The data collection techniques are interviews and documentation. The results of the study show that SITARO Regency's regional tax revenue from 2018 to 2022 fluctuated with an achievement rate of 94%. Meanwhile, the percentage realization of each type of regional tax is: hotel tax of 76%; restaurant tax of 109%; entertainment tax revenue only existed in 2019 and 2020 by 100%; billboard tax of 99%; street lighting tax of 92%; groundwater tax of 30.82%; tax on non-metallic minerals and rocks at 96.94%; PBB P2 by 92.58%; and BPHTB by 115.49%. From the total, it can be concluded that the increase and decrease in tax revenue are due to a lack of public understanding and awareness of paying taxes. The Regional Revenue Division of SITARO Regency sets the tax target budget to not be too high so that the realization can be maximized.

PENGARUH BUDAYA ORGANISASI, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA (ASN) BADAN PENDAPATAN DAERAH KABUPATEN SITUBONDO MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

The Regional Revenue Agency is a regional government organization that regulates and manages regional taxes and levies. The target population in this research is the civil servants of the Situbondo Regional Revenue Agency. There were 40 respondents in this study. The sampling technique used was simple random sampling. Data analysis and hypothesis testing in this research used the Partial Least Square - Structural Equation Model (PLS-SEM). Organizational culture, work environment, and work motivation are essential components in maintaining the stability of employee performance. This research aims to determine the influence of these factors on performance through job satisfaction as an intervening variable. The results of the direct influence hypothesis test using the Smart PLS 3.0 application show that organizational culture has a positive but not significant effect on job satisfaction, the work environment has a positive but not significant effect on job satisfaction, work motivation has a negative but not significant effect on job satisfaction, organizational culture has a significant positive effect on performance, work environment has a significant positive effect on performance, work motivation has a negative but not significant effect on performance, and job satisfaction has a positive but not significant effect on performance. Then, the results of the indirect effect hypothesis test show that the organizational culture variable on performance through job satisfaction has a positive but not significant effect, the work environment on performance through job satisfaction has a positive but not significant effect, work motivation on performance through job satisfaction has a negative but not significant effect.

ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.

A Study on Management of Administrative Challenges and Market Strategies in the Implementation of Carbon Tax in Indonesia

This research discusses administrative challenges and market strategies in implementing a carbon tax in Indonesia. The carbon tax was introduced through the 2021 Harmonization of Tax Regulations Law to control CO2 emissions from fossil fuels such as coal, oil and natural gas. Key challenges include administrative complexity, strong inter-agency coordination, effective monitoring systems, and consistent law enforcement. The global carbon market in 2023 shows great potential for economically efficient emissions reductions, but implementing this model requires adapting to Indonesia's socio-economic landscape. The research method used is a qualitative approach with case studies, combining data from policy documents, interviews with tax experts, and local carbon market analysis. The research results show that the implementation of a carbon tax is faced with several major challenges, including a lack of accurate data on emissions, an immature monitoring system, and resistance from certain industrial sectors. Effective market management strategies, such as the allocation of tax revenues to sustainable projects, are key to mitigating negative economic impacts and encouraging investment in green technologies. This research makes a significant contribution to the understanding of the complexity of carbon tax implementation in developing countries and its relevance in the global context for achieving climate change goals.

DOES TRANSFER PRICING, SALES GROWTH, AND CAPITAL INTENSITY AFFECT TAX AGGRESSIVENESS?

Purpose: This research aims to analyze the effect of transfer pricing, sales growth, and capital intensity on tax aggressiveness. Methodology/approach: The population of this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022, with a total of 83 companies. Data analysis technique uses descriptive analysis and multiple regression analysis using the SPSS 27 to analyze. Findings: The results of this research show that transfer pricing have a positive effect on tax aggressiveness. Meanwhile, sales growth and capital intensity variables have a negative effect on tax aggressiveness. Transfer pricing, sales growth, and capital intensity collectively have a significant effect on the level of corporate tax aggressiveness. Practical implications: The implications of this research can enhance knowledge and be used as a consideration or input for the government in economic decision-making and in formulating tax policies to address future weaknesses in tax regulations. Originality/value: This research examines mining companies in the most recent 5 years period 2018-2022.

ANALISIS INCREASE TAX DAN TAX AMNESTY TERHADAP TAX ASSURANCE DALAM PROBABILITAS PEMERIKSAAN PAJAK

Charge is a required commitment owed by people or substances. In this context, the SAMSAT office participates in public services, contributing to fiscal monitoring and supervision of tax amnesty implementation. It was found that individuals tend to disagree more than agree with tax amnesty, but tax amnesty tends to improve tax compliance. The research method used was qualitative, involving interview sessions at the SAMSAT office. The goal was to gather detailed information about various aspects of public services, with the main objective of providing constructive suggestions to enhance service standards. Interviews were conducted at the Samsat UPT Wilayah I Kota Pontianak, covering the overall profile and structure of the institution, as well as documents related to tax regulations. The research results indicate that increased taxes impact tax assurance, affecting both expenditures and central taxes. Tax rates in daily collections are subject to change, and tax assurance plays a crucial role in handling and overseeing local taxpayers. The government ensures compliance with existing tax regulations, monitored by the Regional Revenue Agency and the State Audit Board, with annual routines to engage the general public in a timely manner.

Research on the Effects of Environmental Policies on Enterprise Transformation and Green Taxation: A Case Study of Local Governments in 31 Provinces of China

China's economic development is at a unique stage of new-type transformation, with increasing demands for the quality of economic development. Environmental fiscal and tax policies are widely recognized as crucial tools for promoting enterprise transformation and green taxation. The 20th National Congress of the Communist Party of China proposed to "improve the fiscal, financial, investment, price policies, and standards that support green development." Fiscal policy is the foundation and important pillar of national governance, and the fiscal and tax system is a critical support and basic means to promote green and low-carbon development. This paper analyzes cross-sectional data from 31 provinces, autonomous regions, and municipalities in China for the year 2022. By constructing and testing an OLS regression model, the study uses the environmental tax as a representative of the tax regulation for green development of enterprises, analyzing its influencing factors and effects. The paper provides relevant suggestions for enterprise green transformation and tax avoidance based on literature review and model results.

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.

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

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

Analysis of the Effectiveness, Efficiency and Contribution of Regional Taxes to Regional Original Income in Sub-Regional Provincies Riau Period 2019-2023

Analysis of the Effectiveness, Efficiency and Contribution of Regional Taxes to Regional Original Income in Sub-Regional Provincies Riau Period 2019-2023

Impact of tax policy on the development of agrarian enterprises and organisations

The purpose of this study was to analyse the role of tax policy in the agricultural sector to determine its impact on innovative development, investment decisions, and competitiveness of enterprises in this area. The study performed a comparative analysis of various aspects of tax regulation, review of taxation instruments, consideration of special tax regimes in such countries as the USA, Germany, France, Spain, Poland, and Kyrgyzstan. The study investigated various aspects of tax regulation that have direct and indirect impact on the functioning of the agricultural sector. The role of tax policy in stimulating investment and development in agriculture by providing tax incentives and subsidies for investment in innovative technologies, process mechanisation, and research was examined. Special tax regimes aimed at supporting agricultural enterprises were analysed, and examples of tax policies in different countries, including the USA, the European Union, China, India, and Kyrgyzstan, were provided. The state of agricultural development in Kyrgyzstan was reviewed, and the main challenges, government support measures, and the main land tax rates across the country were identified. The key point was to develop recommendations for improving the tax system to stimulate agricultural development derived from the synthesis method. This involves the introduction of tax exemptions and investment incentives, differentiation of tax rates depending on segments and regions of agriculture, stakeholder consultations, simplification of tax administration, and attraction of foreign investment through special tax regimes. Concrete examples were also given of large agricultural enterprises in different countries where improved tax policies can contribute to the development and efficiency of their operations

Protection of historical monuments in Poland and property tax regulations

The aim of this study is to analyse the tax exemptions that make the Polish tax system easier for owners of immovable monuments in terms of property tax. The authors attempt to determine whether Polish property tax regulations can indirectly contribute to the improvement of the condition of immovable monuments. This is an important issue, as even the most perfect conventions and laws cannot protect monuments from destruction; for this, financial resources are necessary. As can be seen from the dogmatic and legal analysis, the solutions concerning tax exemptions for historic properties should be assessed as being far from sufficient to serve as effective financial and legal incentives for owners to care for the preservation of historic buildings. In this respect, the authors postulate making changes related to the extension of the existing exemption. In this article, the dogmatic-legal method based on the analysis of the texts of legal acts has been applied, as has the empirical method in terms of determining the number of immovable monuments in Poland.

Pajak Karbon dan Dilema Pembangunan Ekonomi Indonesia: Pembelajaran dari Negara Lain

Indonesia issued a regulation on carbon tax through article 13 of Law No. 7 on the Harmonization of Tax Regulations (HPP) in 2021 following the number of countries that have implemented carbon pricing mechanisms in facing the challenge of climate change. In addition to the policy formulation process full of pros and cons, the policy was actually postponed until 2015. Learning from the experience of other countries, the implementation of carbon taxes does not always succeed in reducing emissions or household budgets. The facts show that economic development and environmental control often do not occur at the same time. Additional rules, government commitment and cooperation from every relevant stakeholder are needed as well as supervision from the community in the implementation of article 13 of the HPP Law.

The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia

This study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia. The study surveyed 148 individual taxpayers who are entrepreneurs of micro, small, and medium enterprises (MSMEs) using a Google Form. The results show that the complexity of tax regulations has a significant negative effect (–0.253) on taxpayer compliance, and the principles of justice (0.501) have a significant positive effect on taxpayer compliance. An R square shows that independent variables have a 45.5% influence on increasing taxpayer compliance. The degree of the correlation relationship between all independent variables is around 0.674. The results confirm the relationship between the complexity of tax regulations and the principle of justice and their effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government should put efforts into simplifying and explaining tax regulations. This can help reduce inadvertent errors, increase taxpayer confidence, and reduce the overall cost of complying with regulations. It is important to consider aspects of justice when designing and implementing the tax system. Efforts to increase transparency, reduce injustice, and make taxes applied proportionally can help strengthen taxpayer compliance and support the sustainability of state revenues.