Services Tax Research Articles

Background: Public transport is vital for mobility, but women’s safety remains overlooked, especially in areas with inadequate infrastructure, economic vulnerability and high unemployment, such as Port Shepstone in KwaZulu-Natal, South Africa. Objective: The purpose of this study was to examine safety challenges experienced by young women who depend on public transport in Port Shepstone, within the given broader context of pervasive gender-based violence in South Africa. Method: Semi-structured interviews were conducted to collect qualitative data. Commuters were selected using purposive sampling to capture diverse mobility experiences. Results: The findings reveal widespread harassment, assault and intimidation primarily perpetrated by male minibus taxi drivers and passengers. These experiences are compounded by a lack of transport infrastructure, including poor road conditions, inadequate street lighting and limited transport options, significantly restricting women’s mobility. Conclusion: Women adopt various self-protection strategies to cope with systemic failures in transport safety. This research highlights critical policy gaps and the urgent need for gender-sensitive transport planning, targeted driver training programmes, improved physical infrastructure and law enforcement to address mobility injustice and empower female commuters in Port Shepstone and similar urban areas in South Africa. Contribution: This research contributes to sustainable development goal (SDG) 11, which emphasises the ‘need for inclusive, safe and sustainable transport systems, special attention to be given to the needs of those in vulnerable situations including women, children, persons with disabilities and the elderly’.

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

ABSTRACT This article explores how male and female Uber drivers in Johannesburg navigate safety and violence within a high‐crime urban context, highlighting the gendered dimensions of digital platform work. Drawing on qualitative interviews with 30 Uber drivers (15 male and 15 female), the study reveals that while all drivers face threats such as hijackings, assaults, and extortion, often linked to tensions with the minibus taxi industry, female drivers experience heightened vulnerabilities due to gendered perceptions of weakness and societal norms around women's safety. These perceptions lead female drivers to adopt restrictive work strategies such as operating only during daylight hours and in familiar areas, which significantly limit their earning potential and reinforce structural gender inequalities in the gig economy. In contrast, male drivers confront territorial violence and extortion, particularly near taxi ranks, but are less constrained in their spatial and temporal mobility. Despite these risks, drivers perceive Uber as relatively safer than competing platforms due to features like card payments and client identification. In response to pervasive threats, male and female drivers employ safety strategies including spatial avoidance, selective rider acceptance, and participation in WhatsApp safety networks. These findings contribute to debates on precarity and platform capitalism by demonstrating how violence, gender, and urban transport dynamics intersect to shape the lived experiences of digital labour. The study advances understanding of how platform workers negotiate safety, highlighting the gendered, precarious, and relational nature of gig work in a high‐crime setting.

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

Idioms in transition: isiZulu idiomatic expressions used in the taxi industry

This study evaluates the influence of the Goods and Services Tax (GST) on the manufacturing sector in India through a ‎detailed cost-benefit analysis using secondary data. GST, introduced as a major indirect tax reform, aimed to unify the ‎complex tax structure and boost economic efficiency. Quantitative techniques, such as Analysis of Variance (ANOVA) and ‎regression analysis, are used in the research to analyze how GST implementation has affected manufacturing performance ‎metrics like production expenditure, profitability, and growth in output. Secondary data gathered from industry publications, ‎government documents, and accounting statements of the chosen manufacturing companies over the pre- and post-GST eras ‎are analyzed. The ANOVA test will identify significant differences in cost and benefit factors prior to and after GST ‎implementation, while regression analysis uncovers the correspondence between GST implementation and manufacturing ‎sector performance. The findings reveal that GST has contributed to a decrease in cascading taxes, enhanced input cost ‎efficiency, and profitability, though the impact differs among subsectors. The research helps understand the contribution of ‎GST in defining the manufacturing sector, offering insight for policymakers and industry players seeking to maximize tax ‎reforms and ensure sustainable industrial growth‎.

This study examines the relationship between minimum service standards (MSS) and budget transparency in enhancing public tax services, with a particular focus on the allocation of the Regional Revenue and Expenditure Budget (APBD) in Semarang City. As local governments are required to meet MSS in public service delivery, transparency in budgeting plays a critical role in ensuring accountability and public trust. This research investigates how Semarang City’s APBD allocation contributes to achieving optimal service standards in the field of taxation, specifically in vehicle and property tax administration. The study employs a qualitative case study approach using data derived from official government documents, budget reports, and interviews with local tax officials. Findings reveal that while the Semarang City Government has made significant efforts to align APBD allocation with MSS indicators—such as service accessibility, processing time, and administrative efficiency—there remain gaps in the consistency of budget implementation and monitoring mechanisms. Budget transparency initiatives, including online budget portals and public consultations, have positively influenced citizens’ perceptions of tax services. However, challenges persist in integrating public feedback into policy adjustments and ensuring equitable resource distribution across service units. The study concludes that the synergy between clearly defined MSS and transparent budget management enhances both the efficiency and credibility of public tax services. Strengthening institutional coordination, improving data-driven evaluation, and fostering civic participation are recommended to sustain these improvements. The implications of this research underscore the importance of transparent governance as a key determinant in realizing high-quality, citizen-oriented tax services at the local level.

This study examines the relationship between public service quality and tax compliance, focusing on citizen trust in tax administration at the Samsat offices in Semarang City. The research explores how service delivery, administrative transparency, and bureaucratic efficiency affect taxpayers’ willingness to comply with tax obligations. Using a mixed-method approach, data were collected through questionnaires distributed to vehicle taxpayers and interviews with key officials at Samsat Semarang. The findings reveal that the quality of public service significantly influences tax compliance behavior, with responsiveness, accuracy, and fairness being the most critical determinants. Moreover, citizen trust acts as a mediating factor that strengthens the impact of service quality on compliance. When taxpayers perceive the system as transparent, accessible, and free from corruption, their motivation to fulfill tax responsibilities increases notably. Conversely, inefficient procedures, long waiting times, and unclear information tend to reduce public trust and discourage compliance. The study emphasizes the importance of continuous improvement in administrative performance and the integration of digital service innovations to enhance taxpayer satisfaction. Strengthening ethical standards, promoting accountability, and expanding public communication are also essential strategies to sustain public confidence. This research contributes to a better understanding of how quality public services and citizen trust can jointly foster higher levels of tax compliance in local governance, particularly within the context of public service delivery in Indonesia.

India’s Goods and Services Tax (GST) 2.0 reforms, introduced in 2025, represent a watershed in indirect taxation, aiming to simplify the regime, enhance affordability, and promote inclusive economic growth. By rationalizing tax rates across multiple sectors—ranging from agriculture and MSMEs to education, healthcare, and technology—the reforms shift India’s fiscal architecture toward a pro-consumer, pro-youth model. This article evaluates GST 2.0 from an applied economic perspective, analysing its structural, sectoral, and welfare impacts. It situates the reform within the broader macroeconomic goals of fiscal consolidation, growth stimulation, and the “Swarna Andhra 2047” vision, emphasizing how a simplified tax structure can catalyse household welfare, entrepreneurial dynamism, and sustainable development. Keywords: GST 2.0, Rural Economy, MSMEs, Manufacturing, Human Capital Development, Sectoral Impact

This study aims to analyze the influence of tax literacy, tax awareness, and tax sanctions on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Bengkalis Regency. A quantitative approach was applied using a survey method, with questionnaires distributed to 100 MSME taxpayers registered at the Bengkalis Tax Service Office. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The results indicate that tax literacy, tax awareness, and tax sanctions have a positive and significant effect on taxpayer compliance. The Adjusted R² value of 0.691 shows that 69.1% of the variation in tax compliance is explained by the three independent variables. Among them, tax literacy is the most dominant factor influencing compliance behavior. These findings emphasize that improving MSME tax compliance requires an integrated approach through enhanced literacy, awareness development, and the consistent implementation of fair tax sanctions. This research is expected to serve as a policy reference for local governments and the Directorate General of Taxes in designing effective tax compliance strategies based on MSME empowerment.

Korea codified the DEMPE concept in 2019, aligning its transfer pricing rules more closely with OECD standards. However, no domestic guidelines or rulings have been issued by the National Tax Service (NTS), which instead relies on the OECD Transfer Pricing Guidelines in audits and APA negotiations. The NTS emphasizes DEMPE analysis to claim that Korean entities economically own intangibles and should be allocated greater taxable income. While case law remains limited, several decisions have considered DEMPE elements. Korean courts stress a holistic assessment of DEMPE functions, contractual arrangements and value contributions to determine royalties and their appropriateness.This article is part of a special issue of the International Transfer Pricing Journal on the DEMPE concept in domestic transfer pricing practice. The other articles include the General Report and contributions on Belgium, France, Germany, Ireland, Italy, Luxembourg, the Netherlands, Spain and the United States.

Directorate General of Taxes (DGT), in the form of an online tax service application. Taxpayers can enjoy various digital services to fulfill their tax obligations. The DGT provides a single login facility, which is the gateway to 3C-based services (click-call-counter). This 3C service program provides taxpayers with a system of channels, but is not limited to these three (DGT, 2020), and is available to Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. MSMEs who are members of the Indonesian Professional Kartini Association (IKAPRI Indonesia) as partners in the Community Service activities by the Team of Lecturers, Students and Alumni of the Faculty of Economics and Business (FEB) Usakti Doctoral Program and Lecturers of STIE Tri Bhakti, have limited knowledge and understanding of digital tax applications and how to gain access to use them. Therefore, the Community Service Team of the Faculty of Economics and Business Trisakti University carried out outreach and training activities on the Socialization of MSME Tax Digitalization. The materials presented included: i) the legal basis for MSME Income Tax; ii) how to obtain an NPWP online; and iii) how to calculate, deposit, and report MSME Income Tax online. The Community Service activity was held on December 17, 2024, at the Faculty of Economics and Business (FEB) Trisakti University, with 32 MSME participants. The results of the Community Service activities have succeeded in reducing the number of participants who did not understand in operating online tax services and an increase in the number of participants who did understand in operating online tax services, with an average of 47.4%.

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.

Using the example of the regions of the Volga Federal District, an analysis of the state of their investment development as well as the volumes of tax revenues to various levels of the budget system, was carried out in order to identify opportunities to ensure financial self-sufficiency of territories under different scenarios. The results of the study show that regions, even within one federal district, have significant differentiation both in terms of the level of specific tax revenues and in terms of the volume of investment in fixed capital per capita. At the same time, the correlation and regression analysis of these indicators revealed the presence of a close relationship between them. The main reasons for the disproportions in the level of tax security of the regions were established. Firstly, the preservation of raw material rent as the largest source of tax revenues to the consolidated budget of the Russian Federation and the extreme unevenness of its distribution due to differences in the structure of regional economies; secondly, the allocation of the overwhelming share of revenues from the mineral extraction tax to the federal budget; thirdly, the initial insufficiency of the volumes of state (budget) support for the development of high-value added production and the need to use long-term credit mechanisms for financing in order to subsequently increase the share of taxes from the manufacturing sector. An assessment of the financial self-sufficiency of the territories under various scenarios for the distribution of tax revenues was carried out and proposals were made for its increase at the regional level.

The federal budget occupies a central place in the system of public finances, economy of the country. Its significance and role are determined by the tasks that it performs: redistribution of the gross domestic product, government regulation of the country’s economy, financing of the budgetary sphere and social policy pursued by the state, control over the formation and expenditure of budget funds. The subject of the study is the federal budget. The purpose of the article is to consider the features of the federal budget formation, in particular at the expense of tax revenues in the context of negative impact of internal and external factors caused by Western economic sanctions against the country’s economy and oil and gas sector, falling demand and prices for energy, fluctuations in the national currency, inflationary processes. The study uses methods of analysis, synthesis, comparison, grouping, generalisation, tabular one and others. It is based on official data from the Federal State Statistics Service, Ministry of Finance of the Russian Federation (hereinafter referred to as RF), reporting data of the Federal Tax Service of the RF on federal taxes. The study has established the presence of problems in the federal budget, such as reduction in sources of budget revenues and in income from foreign economic activity, decrease in the tax base, increase in the tax burden on businesses, including small ones, during the implementation of the tax reform of 2025, budget deficit, etc.

Online reporting system in tax reporting implemented by the Directorate General of Taxation automatically provides convenience options for taxpayers who have a busy schedule but want to report their Annual Notification anywhere without the need to queue to spend a long time in an integrated service place. The e-filing loader e-spt for Corporate Income Tax at the Medan Polonia Primary Tax Service Office is expected to assist internal parties in achieving the expected targets through its system. The purpose of this study is to evaluate the e-filing loader e-spt system of the Corporate Income Tax whether it can help in internal control efforts through system planning criteria, the system implementation process, the use of the system, and the benefits and objectives of the system. Based on the evaluation that I have done through the Interview system related to predetermined criteria, it shows that the use of the E-filing loader e-spt system for Corporate Income Tax is sufficient to assist the tax authorities in collecting Annual Notification Notification as an internal control effort at the Medan Polonia Primary Tax Service Office.

The purpose of writing this Final Project is to find out the implementation of submitting individual SPT using E-Filing at the Medan Petisah Tax Service Office (KPP), to find out the progress of submitting individual SPTs, to find out the level of individual taxpayer compliance after using the E-Filing system in carrying out tax reporting. This study uses a descriptive method with data collection techniques through observation, interviews and literature at the research site, namely the Medan Petisah Tax Service Office (KPP). The results of this study indicate that the compliance of individual taxpayers in reporting the Annual Individual Income Tax (PPh) has increased, however, the tax office is still making efforts so that people are willing to report taxes so that income from the tax sector can increase.

Objective: This study aims to analyze the implementation of the Sidoarjo Regional Tax Application (APDS) as a digital innovation designed to improve the efficiency and effectiveness of local tax services. Method: A qualitative research approach was adopted through interviews, observations, and document analysis involving staff from the Sidoarjo Regional Tax Service Agency (BPPD) and users of the application. The data were analyzed descriptively to identify key success factors and challenges during implementation. Results: The findings indicate that APDS enhances administrative efficiency, promotes transparency, and reduces bureaucratic barriers to tax collection. The success of this innovation is attributed to organizational support for digitalization, employee adaptability, and active community participation in utilizing the application. Novelty: This study provides new insights by demonstrating that the success of digital tax service innovation depends not only on technological readiness but also on organizational adaptability and staff commitment. The results contribute to the broader discourse on digital governance and offer a replicable model for local governments seeking to reform bureaucratic systems through digital transformation.

India witnessed a revolutionary reform in its indirect tax structure in 2017, where a unified tax system was implemented in the country, eliminating the diverse range of indirect taxes and merging them into one single tax, namely, Goods and Services Tax (GST). The implementation of GST as a reform in the indirect tax structure, bought with itself, a trail of externalities, both positive and negative. GST retains its relevance as an influential factor impacting the commercial domain as changes in tax slabs, types on the basis of transaction territory and new filing procedures levied noteworthy ramifications on business firms. These changes possess significant competence to influence the overall trends and incentives associated with the commercial domain, as they can alter the cost-benefit structure of businesses, and if they evolve to vulnerably grim, they might even shut down. On the positive side however, if these reforms favour the cost-benefit structure, perhaps the firms may further be incentivised to expand, which shall lead to the flourishment of the entire economy as a whole. Utilizing a quantitative approach fueled by secondary data, the paper aimed at evaluating the impact of GST on the commercial domain of the economy and its potentiality in shaping the changing incentives of the business sector. Prolonged analysis reveals that GST casts no major detriments to the vitals of the economy concerning the business domain and is found to be associated with a number of optimisms and boons and thus withholds the very potential to incentivise the flourishment of business domain. However, the potential of its flaws to cast detrimental impacts and conceivably overshadow its virtues is not be ignored and should be subjected to consequent research and analysis, thus determining its viability and potential in the long run.

The relevance of the article is due to the role of tax instruments in ensuring the availability of medical services, in promoting the implementation of innovative technologies in healthcare, and in increasing the attractiveness of the medical business for investors. The article analyzes the current instruments of tax incentives for the development of medical organizations. Based on the data of the Federal Tax Service of Russia, the work assesses the demand and effectiveness of such benefits as a zero rate on income tax for the studied category of taxpayers, as well as exemption from VAT for certain medical services. Based on the results of the study, recommendations are given for additionally structuring tax mechanisms that will enhance the regulatory impact of fiscal payments on the studied area in order to ensure the achievement of state priorities in healthcare.