Tax Reports Research Articles

Consolidating Management Accounting and Economic Security System in a Business Enterprise: A Conceptual Framework

The effectiveness of business management in precarious economic conditions can decrease due to the lack of a well-established economic security system and relevant accounting information that is also an object of special protection. Accounting and security functions in a business enterprise have organic links that need to be shown in organizational measures aimed at elaborating the accounting support for the economic security system in way to achieve its integrity and efficiency. 
 The article presents the author’s framework for integrating the components of management accounting and economic security in a business enterprise, to enhance the effectiveness of management decisions procedures and protect business operation from potential economic crimes. The proposed approach to organization of the management accounting in a business enterprise, to enhance its economic security, includes a series of phases: identifying problems specific to the economic security, substantiating the economic security objectives, building up an economic security system, constructing algorithms for assessment of the economic security performance, setting up the measures for implementation of the economic security requirements, assessing the economic security performance and control of the measures involved in it. 
 It is stressed that an economic security system needs to take into consideration tax-specific risks and incorporate schemes for avoidance of these risks through formulating tax clauses and including them in business contracts. This will help reduce potential losses caused by claims work and provide a tool for protecting rights and interests of a business enterprise through restoring or recognizing the rights for the amounts of money declared in tax reports, thus assuring the proper security of business enterprises in the conditions of uncertainties and volatile tax laws. 
 It is demonstrated that this framework is capable to enhance the effectiveness of management accounting functions in a business enterprise, including compilations of management reports for control, presentation of analytical information for management decision-making, forecasting and choice of effective decisions for future development, avoidance of losses, assurance of financial viability.

A Analisis Penerapan E-Filling Dimasa Pandemi Covid 19 Sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

The purpose of this research is to determine the application of e-filling during the pandemic in increasing individual taxpayer compliance in submitting annual tax. The data analysis technique used in this study is a qualitative descriptive analysis method, namely by collecting data, processing data, analyzing data, conclude and providing interpretation. The results of the study are Tax Service Office in West Mataram in implementing e-filling during the covid 19 pandemic has been in accordance with the procedures based on tax laws and regulations on tax administration. The implementation of social distancing during the COVID-19 pandemic is one of the obstacles in disseminating the form of tax annual reports to taxpayers through e-filling. The compliance of individual taxpayers during the COVID-19 pandemic in reporting annual tax through e-filing is more constrained because individual taxpayers mostly report annual tax at the end of the reporting deadline, not all taxpayers understand technology such as computers, internet access and email, lack of knowledge of individual taxpayers in filling out annual tax report online so that there are many errors in filling out annual tax report. The network system on the website of the Directorate General of Taxes is often disrupted due to too many individual taxpayers accessing the website in the month of the annual tax report.

ВАЖНЫЕ АСПЕКТЫ НАБЛЮДЕНИЯ И ФИНАНСОВОГО АНАЛИЗА ДЕЯТЕЛЬНОСТИ СУБЪЕКТА - ДОЛЖНИКА

The relevance of the article is that in the conditions of an economic downturn, it is necessary to comply with all the positions of legislative documents when determining the bankruptcy of an enterprise, as well as scientific analysis of its activities, provided that the annual, operational accounting, financial and tax reports are not falsified, is of fundamental importance.
 The purpose of the study is to systematize the coefficients of the debtor entity's activity for the temporary arbitration manager over the past two years.

Sistem Informasi Akuntansi Penyusutan Aktiva Tetap Dengan Metode Garis Lurus Pada SMK Muhammadiyah 1 Weleri berbasis Web

Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used.
 Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

Charity Care Debate Flares

Bloomberg Law's Daily Tax Report, on April 5, drew attention to an article in the April 3 issue of Health Affairs journal, finding that nonprofit (and government) hospitals are providing lower levels of charity care than for‐profit hospitals. Using 2018 Medicare hospital cost reports, the Health Affairs authors compared charity care provision across 2,709 nonprofit hospitals, 1,024 government hospitals, and 930 for‐profit hospitals. Nonprofit hospitals are said to have spent $2.30 of every $100 in total aggregate expenses incurred for charity, while the charity care expenses for government hospitals was $4.10/$100 and for for‐profit hospitals was $3.80/$100.

Workshop on Financial and Tax Reports for MSMEs in Tenjoayu

This community service tries to identify, analyze and solve financial report problems for Micro, Small and Medium Enterprises in Tenjoayu Village, Serang Banten. As a village that is in its infancy, Sindangsari Village requires the intervention of academics to improve the quality of human resources in accordance with the existing potential. The basic problem for Micro, Small and Medium Enterprises in Tenjoayu Village is the low knowledge of financial reports and taxation of Micro, Small and Medium Enterprises in Tenjoayu Village. This community service is carried out using persuasive methods for Micro, Small and Medium Enterprises in Tenjoayu Village, lectures, and field practice. This activity aims to improve the quality of human resources in Micro.

Efektifitas Pemanfaatan Laporan Pajak Elektronik di Wilayah Kantor Pelayanan Pajak (KPP) Pratama Jakarta Pluit - Jakarta Utara

This study presents the results of a qualitative study on the implementation of electronic tax reporting by taxpayers registered in KPP Pratama Jakarta Pluit, namely qualitative research with data collection methods using in-depth interviews with related parties such as taxpayers, also experts in the field being studied. Data collection is also carried out by means of a Group Discussion Forum (FGD) to determine the level of taxpayer compliance in electronic tax reporting, as well as finding the right solution to be able to use electronic tax reporting for taxpayers. All respondents in this study revealed that electronic tax reports are very helpful for taxpayers in the submission process of tax reports and are very efficient both in time and cost, but the ability of taxpayers to use electronics still needs guidance, even though all legal umbrellas have been made in such a way, especially for entrepreneurs. the “small” who incur high costs for this.

Evaluasi penggunaan e-filling pada wajib pajak di KPP Pratama Pasar Minggu 2015-2018

<p class="Normal1">The change in service includes services to wp, from initially having to submit the taxpayer to the Tax Service Office (KPP) directly, making submitting SPT online anywhere and anytime. In addition, the use of e-filling can reduce the burden on the administration process of tax reports using paper, e-filling plays a very important role in minimizing the inaccuracy of SPT reporting data. The purpose of this study is to evaluate the use of e-filling on individual taxpayers at KPP Pratama Pasar Minggu. The research method used is a qualitative method. The results of this study show that the number of registered taxpayers from year to year continues to increase and the most number are employees of corporate taxpayers and non-employee taxpayers, meanwhile, SPT reporting uses e-filling from 2015 to year. 2019 has increased by around 58% 2019 from the number of taxpayers registered at the KPP, while it is inversely proportional to manual submission of tax returns, which means that taxpayers have begun to adapt to tax modernization.</p>

Penyusunan Laporan Keuangan untuk Wajib Pajak UMKM Berbasis SAK EMKM Sebagai Dasar Pelaporan SPT Tahunan

As a form of fulfilling the Tri Dharma Perguruan Tinggi, Department of Accounting Universitas Trilogi does not only focus on teaching and research, but also on community service. In collaboration with Kantor Wilayah DJP Jakarta Selatan 1, Department of Accounting Universitas Trilogi conducted training in preparing financial reports based on SAK EMKM for UMKM Taxpayers in the KPP Pancoran Jakarta as the basis for reporting their Annual Tax Return. This activity was held on Tuesday, February 25th, 2020. The knowledge of UMKM Taxpayers in the KPP Pancoran Jakarta about financial and tax reporting is still very limited. This is what underlies the Community Service Team to conduct training activities in preparing financial and tax reports. The training consisted of three sessions: 1) giving material on preparing financial reports; 2) providing material about preparing tax reports; and 3) discussion and Q&A with the training participants. Because of the enthusiasm of the participants was very high, the training activities were followed by a mentoring session on the preparation of financial and tax reports held at Universitas Trilogi. Thus, participants get a better understanding and can report Annual Tax Return on time.

The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).

AKUNTANSI PAJAK DI TINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH

Syaria accounting is not as familiar as conventional accounting for taxpayers, except for business entities whose business activities use sharia principles. Islamic accounting produces the sam financial reports as conventional accounting. As for when both accounting are used, both must make accounting reports to see how much tax is owed. However, conventional accounting strill views that the results are not in accordance with the actual condition of the company. In contrast to islamic accounting, which uses sharia principles, its said ti be the same as tax accounting, namely upholding honesty in producing reports. The results of this study show that the KSU BMT Mujahidin Islamic cooperative in the city of Pontianak which applies sharia accounting in its reporting is not tax accounting which makes it easier to report taxes, and has not reported taxes in an orderly manner. Inhibiting factors that accur are based on knowledge and tax problems with the procedures for making tax reports, lack of human resources, lack of socialization from related parties, lack of tax education and training for sharia cooperatives and understanding tax and tax accounting theory has never studied good form in form of assistance and monitoring.

Biologinio turto ir žemės ūkio produktų savikainos kalkuliavimo sisteminis tyrimas

In the context of modern agribusiness, it is important to form suitable management accounting policy for agricultural business entities and properly collect information on costs in order to use it for cost calculation of biological assets and agricultural products, prepare financial and tax reports, and analyse and make innovative management decisions. Therefore, the aim of this study is to propose a model for the formation of costing methodology for biological assets and agricultural products and determine the impact of formed cost calculation scenarios to the financial performance of the entity. Based on the results of the scientific literature analysis and the questionnaire survey of the persons managing the accounting of agricultural business entities, a matrix of scenarios for calculating the cost of agricultural production was created. After applying it to the case study and combining different indirect cost allocation alternatives with different methods of costs allocating to costing objects, the influence of the formed alternatives on the indicators of the main agricultural production cost and financial result of the agricultural entities was determined. A comparison of the alternatives for calculating the cost of agricultural production revealed significant fluctuations in indirect manufacturing costs and manufacturing production cost, which had a significant impact to changes in financial results. It was found, that the choice of the allocation base for indirect manufacturing costs has a more significant effect. Therefore, in order to prepare financial statements that give a true and fair view of the company’s operations, it is important to select differentiated bases for allocating indirect manufacturing costs as accurately as possible that would reflect the fairest possible relationship between accounting objects of manufacturing costs and certain indirect manufacturing cost items, as well as to[...]

Tax Reporting Assistance based on Law No. 23 of 2018 for Small and Medium Enterprises (SMEs) for Business Sustainability in Yogyakarta

Ordering in fulfilling tax obligations is one measure of the sustainability of a business. But, rules of taxation complexcity and fast changing resulting avoid it specially for small medium enterprises. This community services aim to adding tax ordering for small medium enterprises for fulfilling tax obligations. Rules No 12 Year 2018 is one of the laws that is used as a guideline for SME taxation. The method used is socialization and mentoring of tax report preparation. Through this method, SMEs can fulfill obligations and improve business networks so that they can achieve business sustainability. The results obtained from this service are an increase in understanding and ability in the preparation of tax reports as outlined in the rubric. The results achieved can be beneficial for SME entrepreneurs and have a positive impact.

Eco-office campaign as a way to achieve the sustainable development goals in Directorate General of Taxes

Excessive use of paper and plastic is one of the factors that causing climate change. Directorate General of Taxes starts to implement eco-office concept as one of the responsibilities of good governance in supporting climate change campaign. It is an effort to improve environmental quality and work environment comfort through daily behaviour change of DGT employees. DGT is expected to hold public service by taking resources efficiently, such as reducing the use of tax report paper forms and disposable drinking bottles. This literature review research aims to arrange the strategy of campaign message needed to get obedience followed by behaviour change of the DGT employees in implementing the eco-office concept in daily life. This paper is a compilation of several data and previous research concerning climate change campaigns that would be collected systematically and then deeply analyse to obtain research findings. The result showed that the message content and media are the main things in campaign strategy arrangement. To obtain obedience, the content of the message has to include reward, punishment, expertise, and impersonal and personal commitment. Mass media can be used as a medium to convey the message of an eco-office campaign that can change the audiences’ behaviour.

E-Filing Implementation, Tax Compliance, and Technology Authority

The study explicates how the real picture of the implementation of E-Filing at the mezzo level is, how far E-Filing utilization influences the level of compliance of WP OP in KPP, and how wide the gap is between taxpayer’s technology authority and E-Filling implementation. The research employed the case study qualitative research framework using the five-step model. The data collected were gathered from interviews with four informants, the tax office’s internal documents, and observation at the office. Those data were analyzed using thematic analysis. The research findings indicate that individual taxpayers in rural areas in Indonesia are not technologically literate. Therefore, the implementation of an electronic income tax report program is mostly ineffective because most of the taxpayers are still submitting their income tax reports manually to the tax office. Nevertheless, The E-filing program is proven to increase the compliance level of the taxpayers. To increase the E-Filling literacy is to improve the technology authority of the taxpayers by holding more seminars on how to have out the E-Filling.

IMPLEMENTASI SAK EMKM DAN KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KOTA MATARAM

This study aims to examine and analyze the effect of understanding the financial accounting standard for MSMEs (or SAK EMKM) and readiness for implementing it on taxpayer compliance. The data are collected through questionnaires on MSMEs in the Mataram City and analyzed by multiple linear regression. The results show that the understanding of SAK EMKM has a positive and significant effect on taxpayer compliance but the readiness to implement SAK EMKM is insignificant on taxpayer compliance. Basically, MSMEs in Mataram City are quite familiar with SAK EMKM, but due to the lack of human resources in the accounting sector, the implementation of SAK EMKM has not been fully implemented. This of course will give difficulties to the MSMEs in the Mataram City in preparing financial reports so that it will affect the accurate and correct tax calculation. In other words, the tax report is not submitted on time.

PROFIT SHIFTING TO EUROPEAN TAX HAVENS: THE CASE OF SUBSIDIARIES OF MULTINATIONAL COMPANIES IN SERBIA

Due to the presence in a number of countries, multinational companies (MNCs) are in position to register a considerable part of pre-tax profit in countries with a preferential tax regime in order to avoid paying taxes at high rates. In other words, MNCs are able to shift profit from countries with a high tax burden to countries with low tax burden. In this paper, it is examined whether Serbian subsidiaries of MNCs, directly owned by European tax haven entities, more intensively shift profit to tax havens relative to other subsidiaries. A list of tax havens published by Oxfam in 2016 is used. Statistical tests and regression analysis showed that there is no significant difference in profit shifting to tax havens between two mentioned groups of subsidiaries. Therefore, it is possible that MNCs consider Serbia as a country with preferential tax regime due to relatively low statutory and effective corporate income tax rates. However, for the purposes of a detailed analysis, national tax authorities should insist on public disclosure of company tax reports to make tax practices of MNCs more transparent.

Implementation of financial report and taxation training: performance of MSMEs in Special Regions Yogyakarta

This study aims to determine and analyze the application of financial report and taxation training for Micro, Small, and Medium Enterprises (MSMEs) as well as any constraints faced ahead. This study observed 25 MSMEs in Special Region of Yogyakarta using a convenience sampling method. The data used are primary data obtained through interviews and focus group discussions. This research used qualitative analysis techniques. The result shows that MSMEs did not keep records because it was difficult and inconvenient. It also found that MSMEs have a tax ID number (NPWP) but did not pay and report their taxes. Tax is perceived as an expense which results in a reduced profit. However, financial reports and knowledge of taxation are required when applying for bank loans and obtaining government incentive funds. With training in the preparation of financial and tax reports, MSMEs are aware of the importance of financial and tax reports. Financial reports, NPWP, and tax return (SPT) filling are factors that can improve their business performance.

Система податкового регулювання в умовах трансформаційної економіки

The article is aimed at substantiating the directions of development of the tax regulation system for the medium term, taking into account the peculiarities of the transformational economy. The article analyzes the tax burden in the countries of the sample of Central and Eastern Europe for the period 2006-2019. A higher level of tax burden than in Ukraine is recorded for Slovenia and Hungary. The rating and indicators of Central and Eastern European countries in the Paying Taxes 2020 rating are studied. The expediency and measures to improve Ukraine’s position in the above mentioned rating are substantiated, in particular in terms of reducing the time costs of paying taxes and filling in tax reports. The possibilities of increasing the effectiveness of the tax regulation system in terms of optimizing tax expenditures are estimated. For countries with a transformational economy, it is advisable to use a proportional scale of taxation, because its differentiation increases the cost of administration and creates additional opportunities for manipulation and tax avoidance by certain payers. The need for tax incentives for research and innovation activities in the context of transformational economy is substantiated. In order to ensure sustainable economic growth, directions for increasing the level of socio-economic development of territories and increasing the fiscal capacity of local budgets are proposed.

АНАЛИЗ РЕЗУЛЬТАТИВНОСТИ ВЫЕЗДНЫХ НАЛОГОВЫХ ПРОВЕРОК В РОССИЙСКОЙ ФЕДЕРАЦИИ

In economic literature, the analysis of the effectiveness of on-site tax audits is underrepresented both with regard to the economic and mathematical calculation and within the behavioral context. On-site tax audits, as one of the forms of tax management, affect budget incomes and expenditures. Effective audits promote budget replenishment. Ineffective audits cause budget expenditures for their execution without fiscal payoff. The study aimed at the development of a technique and using it for the analysis of the effectiveness of on-site tax audits in the Russian Federation. The analysis of normative base, statistical tax reporting, and summation of the practice of on-site tax audits formed the basis for the proposed technique of analysis of the effectiveness of on-site tax audits. The analysis technique is characterized by the revised structure of criteria, dynamic and static parameters. The authors determined and considered in real-time the percentage of on-site tax audits, which identified violations of law; carried out the analysis of payments additionally accrued according to the results of on-site tax audits. The study identified and analyzed in real-time the effectiveness of one on-site tax audit, as well as the ratio of payments additionally accrued according to the results of on-site and desktop tax audits. The authors analyzed the transformation of the structure of on-site tax audits. The paper proposes organizational ways of improvement of the effectiveness of on-site tax audits: the development of electron interaction of tax authorities and taxpayers with possible temporary access to tax and accounting reports and other documents, implementation of digital control of tax bases at the stage of pre-inspection analysis; the expanding of welcoming face-to-face and remote contacts with taxpayers as the participants of the process of the national economy development.