Tax Return Research Articles

ANALISIS IMPLEMENTASI KEBIJAKAN ELECTRONIC FILING SYSTEM PAJAK ORANG PRIBADI APARATUR SIPIL NEGARA PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA DEPOK

Technology Development plays the role in influencing modernization of tax system one of them is e-Filing System. E-Filing is a tax filing system electronically that facilitates taxpayers in submitting Tax Return anytime and anywhere. The objective of this study is to analyze the implementation of policy on individual tax e-Filing, obstacles encountered and efforts undertaken in coping with such obstacles at the Public Work and Spatial Planning Office of Depok. This study used qualitative descriptive research method. Result of this study identified that the implementation of e-Filing has been good enough. Some obstacles which can be overcome with efforts carried out from the implementor and taxpayer.

La influencia de la cultura tributaria de los trabajadores en la declaración anual del Impuesto Sobre la Renta en México

The aim of the article is to explain the influence that exists on the level of tax culture with respect to obtaining a tax benefit derived from filing the annual tax income statement of workers in Mexico during 2022. It is a mixed investigation of explanatory scope and transversal cut whose variables were tax culture and tax benefit. It was found that attitudes, values ​​and beliefs that are part of the tax culture are more deeply rooted in workers who did file their annual income tax declaration. Likewise, there is a direct relationship between the tax culture and the fiscal benefit in tax returns, since the knowledge of personal and authorized deductions that the worker can make, as well as the voluntary filing for the annual income tax statement represents the actual worker's contributory capacity.

Transfer Pricing End-of-Year Adjustments in Ireland

End-of-year adjustments may be allowed by Irish Revenue once they are made prior to filing the company’s tax return. Once a return has been filed, procedures such as “self-correction without penalty” may be used to effect such adjustments provided that Revenue has not initiated a compliance intervention. APAs can provide some certainty for taxpayers in this area as the terms may include agreement with Revenue on year-end adjustment mechanisms.

An Analysis of Nonprofit Organization Federal Income Tax Avoidance Using Publicly Available Income Tax Return Data

ABSTRACT Nonprofit organizations are subject to an Unrelated Business Income Tax (UBIT) on activities unrelated to their tax exempt purpose. In 2007 nonprofits became the first U.S. federal taxpayers required to publicly disclose their income tax returns. Using this data I find that nonprofits avoid the UBIT by combining losses from some activities to offset the profits of other activities. A provision in the Tax Cut and Jobs Act of 2018 was effective in mitigating the use of loss activities as a UBIT avoidance method. I also find that nonprofits continue to avoid the UBIT by shifting common costs from tax exempt to taxable activities. I find that UBIT avoidance is increasing in tax rates. Finally, tax avoidance is smaller for the set of nonprofits organized as charitable trusts rather than as corporations or associations, and that public donors play a governing role by mitigating UBIT avoidance. Data Availability: Data are available from sources identified in the text. JEL Classifications: H26; L30.

Newly-imported Car Re-exported and Return of Consumption Tax: A Commentary on the Supreme Administrative Court Judgment of Case Y112 Pan-Chi No.537

Newly-imported Car Re-exported and Return of Consumption Tax: A Commentary on the Supreme Administrative Court Judgment of Case Y112 Pan-Chi No.537

Transfer Pricing End-of-Year Adjustments in Korea

While Korean transfer pricing regulations legally allow year-end transfer pricing adjustments after the filing of a corporate tax return, it is advisable to adjust transfer prices throughout the fiscal year with a well-established business plan and robust transfer pricing documentation.

Pendampingan Penyampaian SPT Tahunan PPh Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Pondok Aren

Formal tax compliance through the submission of Annual Income Tax Returns needs to be improved to support the achievement of tax revenue targets. Even though the government provides a convenient way of reporting annual income tax returns using e-filling, many taxpayers still do not report tax returns due to a lack of understanding of how to utilize this tool. The Tax Volunteer Program, which is a collaboration between DJP and universities, is a solution to assist taxpayers in reporting tax returns. The community service team's mentoring process was carried out at KPP Pratama Pondok Aren using e-filling. As a result, many taxpayers have obtained Electronic Proof of Receipt as proof that formal obligations have been fulfilled while reducing service queues at KPP Pratama Pondok Aren as the end of the Annual Income Tax Return reporting period approaches.

Development of an Information System for eTax Return Reporting PPh 21 Employees at PT. FBR Mitra Sejati

This research aims to develop an information system that supports collecting Income Tax (PPh) for employees in a tax consulting company. This research analyzes the suitability of the tax collection procedures applied by the company and the applicable tax provisions. The method used in this research is descriptive analysis based on data obtained through interviews, observations, and literature review. The results show that the principle of income tax collection in tax consulting companies is in line with the general tax withholding method, with estimated net income as the basis for calculation. The tax rate variations applied include the provisions in Article 17 of the Income Tax Law and related government regulations. The information system developed aims to improve efficiency and accuracy in the reporting of Income Tax Return 21 and support better tax compliance.

ANALISIS PPN DAN PPH BADAN PADA PERUSAHAAN KONSTRUKSI PT. ACG

This research was conducted with the aim of knowing the imposition of income tax rates and corrections contained in the Tax Return period of Value Added Tax on companies. This research was conducted with an interview process to get data on the company's financial statements during 2020 and other information related to what is needed from the company. The results of this study show that the company has applied the final income tax rate in accordance with the applicable provisions and the company also experiences more payment every month so that it can make restitution or compensation.

The Effect of Taxpayer Perceptions of the Effectiveness of the Implementation of Government Regulation of the Republic of Indonesia Number 58 of 2023 on Individual Taxpayer Compliance in Reporting Tax Return with Understanding of Taxation as a Moderating

The Effect of Taxpayer Perceptions of the Effectiveness of the Implementation of Government Regulation of the Republic of Indonesia Number 58 of 2023 on Individual Taxpayer Compliance in Reporting Tax Return with Understanding of Taxation as a Moderating

Mixed-Methods Analysis of Community-Building Activities in Minnesota Hospitals.

Nonprofit hospitals are required to annually report spending on community-building activities (CBAs) to the Internal Revenue Service. CBAs are actions that address root causes of community health problems such as housing and food insecurity. While addressing these issues is important regardless of location, CBA spending could particularly benefit rural residents who, on average, experience worse health outcomes. However, national CBA spending has historically been extremely low, potentially due to confusion surrounding reporting. This explanatory mixed-methods study sought to illuminate nonprofit hospital spending patterns on CBAs in one state, Minnesota, to understand why spending in this important category is so low. Authors first conducted quantitative analyses of publicly available tax return data for the year 2019' which revealed no statistically significant differences in CBA spending by rural location or hospital system affiliation. Authors then performed a case study of the top spending hospitals' narrative statements provided in nonprofit hospital tax return documents and found significant variation in what is reported as a CBA. We suggest CBA spending be reported differently to reduce confusion and render tax documents more accurate portrayals of nonprofit hospital spending, thereby providing policymakers with needed information to ensure nonprofit hospitals are financially supporting community health.

Analysis of Annual Spt Reporting Article 21 Before and After the Implementation of the E-Filling System at PT Surya Toto Indonesia, Tbk

The purpose of this research is to understand and gather information on how the employees of PT. Surya Toto Indonesia fulfill their obligations as taxpayers in reporting their Annual Income Tax Return (SPT) for PPh 21, to identify the advantages and disadvantages of the e-filing system, and to explore several efforts to overcome the challenges associated with this system. It also aims to examine the differences in reporting the Annual Income Tax Return (SPT) for PPh 21 before and after the implementation of the e-filing system. The data processed in this research is sourced from primary data, which includes qualitative data from interviews and the company profile of PT. Surya Toto Indonesia, Tbk, and quantitative data related to the calculation of PPh 21 on irregular income for employees. The findings of this study indicate that the employees of PT. Surya Toto Indonesia have fulfilled their obligations as taxpayers in reporting the Annual Income Tax Return for PPh 21. In the implementation of the e-filing system, there are both advantages and disadvantages. Differences have been noted before and after the implementation of the e-filing system in terms of the Notification Letter Form (SPT), tax calculation procedures, time/place effectiveness, efficiency, archiving, data submission of the SPT, and taxpayer compliance.

Choosing a Vita Site Model: Traditional Face-To-Face versus Alternative Virtual Models

Since the early 1970s, the Internal Revenue Service’s (IRS) Volunteer Income Tax Assistance/Tax Counseling for the Elderly (hereafter, VITA) programs have provided free income tax return preparation and filing assistance for eligible taxpayers in various underserved communities. In 2020, COVID-19 presented VITA Site Coordinators with the unique challenge of either shutting down completely or finding ways to remain open amid a global pandemic. Many of those that remained open found themselves forced to rely upon virtual methods to accomplish at least some of the steps in the return preparation process, prompting heightened concerns over taxpayer identity verification and securitization of taxpayers’ personal information. Post-COVID beginning in 2022, the Internal Revenue Service (IRS), to ensure consistent operation of all sites regardless of the site model being used, began requiring VITA Site Coordinators to document and receive approval for their planned methodologies by December 31 of the year preceding each filing season. The process is more burdensome for those sites using any remote methodologies and could partially explain why the number of VITA sites, VITA volunteers, and returns processed at VITA sites have not returned to pre-pandemic levels. This paper is intended to help VITA Site Coordinators better understand the different models they might use and make a sound choice based on that understanding to motivate greater participation in the VITA program.

Socialization of MSME Taxation through Booklet Media: Increasing Tax Compliance among MSMEs with Aspikmas

Most people, as business owners, run businesses in the Micro, Small, and Medium Enterprises (MSMEs) sector and strive to continue to increase their income and business profits without understanding the tax burden that will arise. Therefore, understanding taxes is very important for students and entrepreneurs, individuals, and all levels of society. This study aims to explore the understanding and tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Banyumas Regency, who are members of the Aspikmas Association. Using a descriptive qualitative approach, data was collected through in-depth interviews, field observations, and documentation. The results indicate that while MSME tax compliance is generally good, more socialization is needed to enhance their understanding of tax regulations, particularly in terms of annual tax return reporting.

Penyebab dan Penyelesaian SP2DK Terhadap Pelaporan SPT Tahunan Orang Pribadi Studi Kasus Terhadap Klien KKP XYZ

The aim from this research is to find out the main factor causing the publication of SP2DK and how to complete it. The researcher decided to use a qualitative research method with a qualitative descriptive approach. This research is a case study of clients from KKP XYZ. Data was collected through observation techniques and through documents from a second party, namely KKP XYZ. The type of data analysis technique used in this research is qualitative descriptive data analysis technique. The results of the research concluded that the main factor in the issuance of SP2DK was due to a misunderstanding of the concept of reporting and filling out the Annual tax return between the KKP and the KPP, then to resolve this, the Taxpayer had to provide a response and reply to the DJP and make a revised Annual SPT to respond to the SP2DK and so that no investigation was carried out.

The volitional aspect in the emergence of taxpayers’material subjectivity – basic reflections

The article considers the significance of volitivity in the setting up of tax subjectivity (personality) in terms offactual (resp. substantial) taxpayer – the one upon whom the tax obligation rests. The author specifies four methodsof identifying the tax personality – incl. objectivistic, behavioral, equitable, and subjective – in order to outlinethe field of analysis. In case that the object of taxation includes factual and, in particular, economic events orconditions, the will of the subject participating therein as a taxpayer/taxable person (or otherwise) may be, andindeed proves to be, of essential significance. The author argues that the subject who is willing to become a taxpayer/taxable person becomes such a subject even when acting under an error-of-law (phantom taxpayer) or whenacting in bad faith if participating in an event (condition) that objectively is not subject to taxation and yet (s)he/it has submitted the related tax return – unless such subject has quit or lost this status under jurisdiction proceedings.In case that a subject has unconsciously participated as a taxpayer in a third-party tax fraud, whilst (s)he/itshould otherwise have been aware of it, (s)he/it may not be a taxpayer/taxable person anymore, which howevermay only be established through jurisdiction proceedings. To conclude, if a subject is willing to be a factual (substantial)taxpayer, (s)he/it becomes a taxpayer (taxable person) even if (s)he/it has submitted a tax return thatspecifies, in particular, the tax obligation related to events (conditions) not subject to taxation

Analysis of System Quality, Information Quality, and Service Quality on E-Filing User Satisfaction

E-filing is a tax reporting system using an Annual Tax Return (SPT) that is conducted electronically. This study aims to test and analyze the success of the e-Filing system using the Information System Success Model approach by DeLone & McLean (2003). The data used in this study is primary data collected through questionnaires, with a total sample of 70 individual taxpayers registered as employees at the Bulukumba Tax Office. The measurement variables used include system quality, information quality, service quality, and user satisfaction. The results show that information quality has a positive and significant effect on user satisfaction, and service quality also has a positive and significant effect on user satisfaction. This research can contribute to tax authorities in developing electronic systems to facilitate taxpayers in filing their tax returns. It also highlights the importance of information quality and service quality in the use of the e-filing system to ensure that taxpayers feel satisfied in fulfilling their tax obligations.

Legal conditions for the imposition of income taxes - taxation at source and in the country of residence

Withholding tax collection has an undoubted advantage in that the tax is paid shortly after the income has been made available to the taxpayer (paid by the payer). Withholding tax can be treated as a kind of advance payment of income tax. With this method, the taxpayer is obliged to declare the amount of income earned in the annual tax return and has the right to reduce (reduce) the amount of tax due resulting from this tax return by the amount of withholding tax. We refer to tax collected at source as 'creditable withholding tax'. Alternatively, the withholding tax collected at source may be the final withholding tax. In such a case, the recipient of the income (taxpayer) is released from the obligation to submit a tax return and from the obligation with respect to the amount of tax withheld. Withholding taxes are usually levied at a fixed rate that is applied to revenue (not income), which means that no tax-deductible costs or the taxpayer's personal situation (earning capacity) are taken into account. Therefore, it can be concluded that taxes collected at source are cedular taxes.

An evaluation of book-tax differences of South African firms

This paper evaluates the permanent and temporary differences between accounting profits and taxable income of South African companies using the data in the SARS-NT panel. It contributes to the establishment of a body of knowledge about book-tax differences of South African companies. Unlike previous research conducted on this topic in other countries, the characteristics of the whole population of South African companies are considered. The results describe the book-tax differences and evaluate the nature and trends in the creation or reversal of temporary differences in South Africa. Significant amounts of book-tax differences were merely described as ‘Other’ in the information that taxpayers submitted to the SARS, which hampers a user’s ability to interpret or use this information sensibly. We further observed that the SARS-NT panel did not contain sufficient information to describe book-tax differences and trends therein by industry. These findings suggest that these are areas to consider to improve the design of tax returns and the development of the SARS-NT panel that will benefit future research.

Passthrough Entity Tax Scandal

Three dozen states have enacted laws since 2018 that are designed to provide passthrough entity owners with an unlimited federal tax deduction for state and local business income taxes. These “passthrough entity tax” regimes respond to the December 2017 federal tax law, which imposed a $10,000 cap on the state and local tax deduction. The new state laws generally allow passthrough entities to opt into paying an entity-level state income tax in exchange for a dollar-for-dollar benefit on their owners’ state personal income tax returns. The optional tax has proven to be immensely popular among passthrough entity owners across the country. But there is a problem with the passthrough entity tax concept: under the plain text of the Internal Revenue Code, the workaround does not work. The December 2017 law clearly precludes passthrough entities and their owners from deducting state and local income taxes beyond the $10,000-per-individual cap. And the legislative history of the December 2017 law—read in context—aligns with the statutory text. Surprisingly, the IRS has chosen to permit passthrough entity owners to utilize the workaround anyway. The IRS has not provided a plausible legal rationale for its position, but no one has standing to challenge the IRS’s position in court. Meanwhile, the IRS’s decision to allow the workaround is likely to cost the federal government more than $50 billion by the end of 2025, with most of the federal tax benefits flowing to passthrough owners with incomes of $1 million or more. In effect, the IRS has created a special tax preference—unauthorized by Congress—for hedge fund managers, law firm partners and other passthrough entity owners. And the Biden administration, notwithstanding its professed commitment to tax fairness, has acquiesced in this massive giveaway to the rich. The Biden administration and the IRS should reverse course immediately and apply the $10,000 state and local tax deduction cap to passthrough entity owners. As long as they permit passthrough entity owners to take advantage of the workaround, the Biden administration and the IRS will be abdicating their duty to enforce the law.