Tax Supervision Research Articles

The Effect of E-Commerce, Tax, Supervision, and Tax Audit on Value-Added Tax Revenue (Case Study on Kudus Regency Taxpayers)

Internet technology has a huge influence on the world economy. More economic activities are carried out using internet media. Seeing the potential for the development of e-commerce has made business people dive into the digital world. The explosion of e-commerce is about the attraction of the business world and the state represented by the tax authorities, in this case, the Directorate General of Taxes, Central Java Regional Office in Kudus Regency. In line with the government's proposal to tax e-commerce as a source of state revenue and expenditure, awareness of the important role of e-commerce in the current digital-based business environment requires collaboration between relevant stakeholders to strive for a climate and mechanisms that encourage the development and growth of e-commerce, trade and protect the activities that take place therein. This research used a questionnaire on 185 Kudus district taxpayers registered on the marketplace using 25 SPSS data analysis. E-commerce is proven to have an influence on value-added tax revenue. Tax supervision has been proven to have an influence on Value Added Tax Revenue. The audit proved that taxes have a positive effect on value-added tax revenues. The research results show that all variables used have a positive effect on value-added tax revenues.

Domestic transfer pricing adjustments

According to some experts, domestic transfer pricing correction is believed not to impact the national tax revenue. This is based on the assumption that any increase in tax revenue resulting from the correction at one tax office will be offset by a decrease of the same amount at another tax office (zero-sum-game). This research uses a qualitative method by using a case study approach to describe the impact of domestic transfer pricing correction on national tax revenue. All case studies happened at the Jakarta Gambir Two Tax Office from January to October 2022. This tax office was chosen because the researcher can participate in the tax supervision process. As a consequence, the researcher can gain a better understanding of the case studies. The results show that intra-group service corrections materially impact the national tax revenue, while domestic loan corrections only have a small impact.

Evaluasi Pengawasan Wajib Pajak Online Marketplace di KPP Pratama Jakarta Pasar Rebo

Recently, people's economic activities have shifted from conventional forms to online forms or what is better known as e-commerce. This is the impact of the rapid development of information and communication technology, especially the internet. People are increasingly interested in shopping online rather than conventionally because shopping online has various advantages, such as: being practical and saving time because you don't need to come directly to the shop to get the goods/services you want, relatively cheaper prices because of the many discounts or promos offered provided, and the quality of the goods is relatively as good as those sold in regular (offline) shops. One form of e-commerce is in the form of online market places, such as: Tokopedia, Shopee, Lazada, and Bukalapak. However, the increase in trader turnover from this online market place was not followed by an increase in tax payments at KPP Pratama Jakarta Pasar Rebo (research location). The Indonesian tax system which implements self-assessment makes tax supervision and audit a tool to increase taxpayer compliance in fulfilling their tax rights and obligations. In this research, the author evaluated tax supervision at KPP Pratama Jakarta Pasar Rebo. Based on theory, there are 5 (five) factors that influence tax supervision, namely: Management Support, Regulations, Account Representatives as tax officers who carry out supervision, Taxpayers, and Information Systems. From the research results, it was found that these factors at KPP Pratama Jakarta Pasar Rebo have been in influencing tax supervision. In this regard, it is necessary to improve the quality of these factors to increase the tax supervision, so that it is hoped that by increasing the tax supervision, taxpayer’s compliance and tax revenues will also increase.

Strategi meningkatkan pendapatan asli Daerah Kota Manado melalui pengelolaan pajak

The aim of this research is to 1) Analyze strategies for increasing Original Regional Income in Manado City through the management of Parking Tax; 2) Analyze the factors that hinder the Manado City Regional Revenue Agency in managing Parking Tax. The author uses qualitative research methods with SWOT analysis as a data analysis tool. The research results show that the Manado City Regional Revenue Agency has Strength and Opportunity (SO), so that its strengths and opportunities can be an advantage for the Manado City Regional Revenue Agency in increasing Original Regional Income through parking taxes. There are four strategic recommendations, namely: 1) Be firm in implementing parking tax sanctions and fines, 2) Improve parking tax services, 3) Improve parking tax communication and education, and 4) Increase parking tax supervision. Meanwhile, the inhibiting factors are: (1) Low discipline/compliance of parking taxpayers in paying taxes, 2) Low honesty/awareness of parking taxpayers in manipulating the amount of income turnover so that tax payments are low, (3) Limited number of human resources working and ineffectiveness of the joint task force in carrying out its main duties (4) Ineffective application of administrative sanctions such as fines, closure and sealing for tax objects that are late, in arrears or even do not pay parking tax, 5) Lack of supporting facilities such as operational vehicles, computers, laptops and printers.

Казахское население Степного края в восприятии чиновников податного надзора в конце XIX – начале XX вв.

The tax supervision officials, who grew up and received higher education in the Russian environment, and, perhaps, had served in areas with Russian population, found themselves in this region, where colonization had not yet managed to overpower the traditional way of life of the Kazakhs. The Revenue Department was no stranger to the habit of regularly moving its subordinates from one district to another, as a result of which rarely any tax inspector stayed in one place. Due to this, inspectors were able to compare different counties, even different regions of the country, and to observe local peculiarities more clearly. Even greater opportunities for comparison were the tax auditors, who appeared in 1889. The peculiarities associated with the presence of the Kazakh population in the area of operation were perceived by the newcomers as something unusual, which was reflected in the reports.

Research on the Personal Income Tax of Chinese Network Anchors

With the progress of Internet technology in China, with the outbreak of novel coronavirus at the end of 2019, the development of offline industry is sluggish, but the development of webcast industry is more rapid. At the same time, there are many hidden problems behind the rapid development. From 2021 to 2022, multiple malicious incidents of online anchors evading taxes were exposed, involving a huge amount of money and attracting widespread attention nationwide. Our country's financial revenue has also caused great losses in the cases of tax evasion and evasion by these online anchors. In addition to the quality of anchors, it also reflects that China's development in personal income tax supervision has not caught up with the development of the anchor industry in a timely manner. Currently, the tax authorities attach great importance to this issue and have successively introduced some regulations on tax related matters in the online live streaming industry. However, China's laws and regulations related to personal income tax are not sufficient to meet the requirements of tax supervision. The state maintains social stability, improves infrastructure, and provides complete social security. As public figures, internet anchors, based on their own influence, cannot shirk their corresponding social responsibilities. They should bear the obligation of positive publicity and guidance to the public, and the most basic step is to pay taxes in accordance with the law. The online live streaming industry is not an impossible place, but a place full of enthusiasm and a sense of responsibility to achieve self-worth.

Analysis of Limited Liability Company Supervision in Indonesia

This article discusses the supervision of Limited Liability Companies (PT) in Indonesia. PT is a legal entity established through an agreement and conducts business activities with divided capital in the form of shares. The article explains that supervision is carried out to ensure that PT operates in accordance with applicable laws and regulations. PT has characteristics such as separation between the company and its owners, the ability to sue and be sued on behalf of the company, and the right of shareholders to file lawsuits related to ultra vires acts. The article also explains that the requirements for establishing PT in Indonesia have undergone changes, where now PT can be established by one person and can also be operated by one person. The establishment of PT involves providing information such as the company's name, registered address, duration of establishment, purpose and objectives, business activities, capital, shareholders, and founder's data. PT must obtain legal status from the Ministry of Law and Human Rights to be recognized as a legal entity. Failure to obtain approval from the Ministry will result in PT being treated as a partnership or non-legal entity. The Ministry of Law and Human Rights has the authority to revoke the license of PT. Financial and tax supervision of PT is the responsibility of the Ministry of Finance. If the license of PT needs to be revoked, it must go through the Ministry of Law and Human Rights

The Role of the Inspectorate in Supervising Surface Water Tax: Case Study of the Inspectorate of West Papua Province

This study aims to analyze the role of the provincial inspectorate in supervising local taxes, especially the surface water tax. The method used in this research is descriptive qualitative method. to find out and analyze the role of the provincial regional inspectorate and its capabilities in conducting guidance and supervision on local taxes. Data The type of data used is primary data and secondary data. The technique used to analyze the data is to focus the data on the role of the provincial regional inspectorate and its capability in conducting guidance and supervision of regional tax supervision, especially the Surface Water Tax. Based on the results of research by the Inspectorate of West Papua Province, they have carried out their main tasks properly and are in accordance with applicable regulations. However, it has not been effective in carrying out regional tax supervision. This is because there is no SOP related to tax oversight and a lack of human resource competency. Even though the SOP for supervising regional taxes does not yet exist, the implementation of supervising local taxes, specifically the surface water tax, is still carried out by following the procedures for general supervision and inspection.

Pengawasan Atas Penerimaan Pajak Hiburan dan Restoran: Studi Kasus di Dinas Pendapatan Daerah Kota Medan Tahun 2017-2021

Entertainment tax, restaurant tax is one of the taxes that has a very big role in increasing Medan City Regional Tax revenue. With the development of this increasingly modern era, from year to year there are more and more developments of entertainment venues and restaurants in the city of Medan. This study aims to analyze how the supervision of revenue from entertainment tax and restaurant tax is carried out by the Medan City Revenue Service. This research was conducted at the Medan City Revenue Service, which is located at Jalan Abdul Haris Nasution No. 32 Medan, Johore. The variables in this study are entertainment tax, restaurant tax and monitoring of tax revenue through the level of effectiveness of tax revenue. The results of the analysis show that entertainment tax supervision at the Medan City Revenue Service is still ineffective with effectiveness below 80%. Entertainment and restaurant tax revenue in Medan City has not reached the predetermined target due to the lack of awareness of taxpayers in paying their taxes and the lack of supervision of tax revenues by tax officials and related agencies.
 Keywords: Supervision, Entertainment and Restaurant Tax

Optimal capital structure and credit policy with bank-tax-guarantee

We study the optimal capital structure, credit policy and investment strategy of a small- and micro-sized enterprise that funds the expansion investment by bank-tax-guarantee, an innovative financing pattern that utilizes the superimposed effects of bank tax cooperation and bank guarantee cooperation. We show that investment is accelerated by stricter tax supervision, and is first delayed and then accelerated as the degree of tax payment increases. The optimal leverage ratio decreases with the cost of tax evasion and the degree of tax payment. The loose credit policy reduces corporate debt scale, guarantee cost and optimal leverage ratio.

A Comparative Analysis of Legal Measures and Policy Recommendations for MNCs Regarding Transfer Pricing

As the global economy continues to expand, the rapid expansion of multinational corporations (MNCs) has spawned tax avoidance issues that must be resolved. This paper analyzes the challenges MNCs face with transfer pricing and investigates the legal implications of these practices under international law. The study examines transfer pricing hazards, U.S. legislative measures pertaining to transfer pricing, and the primary characteristics of U.S. tax audits. In addition, the paper provides recommendations for strengthening the international legal framework by highlighting the need for enhanced international tax supervision, cooperation, and transfer pricing management expertise. In order to achieve a balance between export tax revenue interests and sustainable development, the paper also advocates promoting innovation and providing tax assistance to global MNCs. It highlights the importance of MNCs adhering to international tax regulations in order to avoid potential tax penalties and reputational harm.

Cross-border E-commerce Tax Avoidance: Impact and Supervision Suggestions

With the rapid developing of economic globalization and digital economy, cross-border e-commerce has become an important business model. Cross-border e-commerce, a new and productive business model, which has various legal loopholes because it is still in the process of development. MNEs are increasingly avoiding taxes through cross-border e-commerce, excessive tax avoidance leads to tax evasion, affecting the tax interests of various countries, and is not conducive to world economic stability. This research mainly uses the case analysis method, comparative analysis method and literature analysis method, focusing on the tax avoidance methods of cross-border e-commerce and the anti-tax avoidance legal regulation, and finds the shortcomings of cross-border e-commerce in the existing legal norms. At present, many countries do not have legislative documents for cross-border e-commerce, tax legislation on cross-border e-commerce is close to the blank, the types of taxes, taxation methods and tax supervision of various countries are not clear, and there is a lack of a complete and scientific tax mechanism. Cross-border e-commerce of MNEs takes advantage of legal loopholes, mainly adopting tax avoidance methods such as registering companies in international tax havens, transfer pricing and using electronic information technology. WTO, OECD, EU and the US proposed anti-tax avoidance regulations for cross-border e-commerce earlier, which can provide legislative reference for other countries and international organizations. In order to promote the sound development of economic globalization and digital economy, countries should strengthen cooperation, establish a complete tax information exchange mechanism, improve legal norms related to cross-border e-commerce, and adopt a more scientific and effective tax collection and supervision mechanism for tax authorities.

Moderasi Pengawasan Perpajakan atas Pengaruh Penggunaan E-Form dan Edukasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pebisnis E-Commerce

This article proves the effect of the Use of E-Form and Tax Education on Taxpayer Compliance of E-commerce Businessmen moderated by Tax Supervision. The results tested, the effect of using e-forms and Tax Education on Taxpayer Compliance of E-commerce Businessmen. The sample of this research is 220 respondents from the E-commerce Businessmen. The analysis uses Structural Equation Modeling to test this research model. Next, examine the effect of the Effect of E-Form Use and Tax Education on Taxpayer Compliance of E-commerce Businesses moderated by Tax Supervision. The results of the study prove that Tax Education has proven to have an impact on E-commerce Business Taxpayer Compliance. Then, Moderation of Tax Supervision on Taxation Education proved to have an effect on E-commerce Business Taxpayer Compliance. The results of this study recommend that creating E-commerce Businessman Taxpayer Compliance in individuals is to have adequate Tax Education within the Taxpayer.

The Current Situation of Fiscal and Tax Policies to Promote the Employment Quality of Flexible Workers in New Industries and Improve Countermeasures

With the application of big data, the upgrade of cloud computing resources and the comprehensive popularization of Internet technology, the emergence of new economy and new industry will definitely overturn the traditional working mode, and more and more workers join the flexible employment team and become the main force in the labor market. The new flexible employment is characterized by the diversity and ambiguity of employment relationship, which poses a new challenge to the recognition standard of traditional employment relationship. At the present stage, China's casual labor economy is developing rapidly, but due to the special nature of the industrial model and the ambiguity of the application of relevant tax policies, there are many tax risks in the development of casual labor economy, which further leads to the reduction of the employment quality of flexible workers. Now, we put forward some suggestions on the problems related to the recognition of labor income of flexible workers, the application of preferential policies and tax supervision.

Tax Audits During the Period of Martial Law in Ukraine

The article reveals the peculiarities of conducting tax audits by controlling bodies. In Ukraine, a ban on the implementation of tax supervision (control) measures has been in effect since March 18, 2020, from the beginning of the introduction of quarantine restrictions. With the introduction of martial law, the moratorium was extended, but there are a number of exceptions that require detailed study. The purpose of the article is to study the problematic issues of conducting tax audits in conditions of instability of tax legislation: martial law and quarantine restrictions due to COVID-19, as a result of changes to the legal framework. The chronology of changes made to the Tax Code of Ukraine (TCU) during half a year of martial law was analyzed. The first “wartime” law extended the quarantine moratorium on tax audits under martial law, and subsequent ones made changes to the TCU. During martial law, any tax audits cannot be started, and those that have been started are suspended. The exception is cameral and factual audits, as well as unscheduled documentary audits, which are carried out on a voluntary basis at the request of payers. The grounds for such checks are also the receipt by the controlling body of information about the existence of violations of the norms of tax or currency law on the part of the payer. The results of the study were obtained by means of theoretical and methodological analysis of the provisions that highlight the problematic issues of verification of the activities of payers. The goal was achieved as a result of the application of an in-depth content assessment of the norms of tax law, aimed at understanding the essence of the types of tax audits and the peculiarities of their implementation in the conditions of martial law, the official website of the Ministry of Finance of Ukraine and the State Tax Service of Ukraine, as well as a number of scientific publications on this issue of research. The article is aimed at studying key problems in the field of tax administration as a whole and in the context of the implementation of relevant tax control measures

The use of cognitive psychology-based human-computer interaction tax system in ceramic industry tax collection and management and economic development of Jingdezhen city.

This work aims to solve the complex problems of non-linearity, instability, and multiple economic factors in the tax forecast of the ceramic industry to ensure the sustainable development of the ceramic industry. The key influential indicators of the tax forecast are obtained by analyzing the principal components affecting the tax index. In addition, a human-computer interaction (HCI) system is established based on cognitive psychology theory to improve the user-friendliness of tax analysis. At the same time, the tax data of the ceramic industry in Jingdezhen City, Jiangxi Province in different years are used for the empirical analysis of the tax prediction of different prediction models, including particle swarm optimization (PSO) algorithm, and fusion algorithm (FA), and support vector machine (SVM). This work comprehensively analyzes the influence of the optimized tax supervision mode on the economic development of the ceramic industry and provides ideas for the development of the ceramic industry in Jingdezhen. The research results demonstrate that the main indicator affecting tax revenue is the added value of the primary and secondary industries. The optimized SVM based on grid search method can provide a comprehensive data base for tax forecasting. The optimization of the computer system based on cognitive psychology improves the model prediction accuracy by 10%, and the absolute error decreases from 6.9 to 1.8%. The tax forecast results indicate that the tax imbalance in Jingdezhen is increasing. Therefore, the government needs to attach great importance to the development of the ceramic industry and strictly implement the tax policy. The tax supervision model can alleviate the problems of low fiscal contribution rate, tax evasion, and management loopholes. In addition, the SVM tax prediction model optimized by grid search method will lay a theoretical foundation for the research and application of taxation in the ceramic industry.

Selected issues of abuse of rights in the tax system of the Republic of Croatia

The main purpose of this paper is to analyze the abuses of rights in the Croatian tax system committed by members of capital companies, which were identified during tax supervision. In the context of the above, it should be emphasized that in the Republic of Croatia, in accordance with applicable legislation, members of capital companies are generally not liable for the obligations of the company, which resulted in the possibility of members of these companies to commit a number of abuses. Thus, during tax inspections in the Republic of Croatia, the occurrence of establishing new companies with the aim of transferring profits to them after the previous company over indebtedness which resulted in the company’s inability to settles its short-term and long-term financial obligations to creditors. In order to achieve the purpose of the paper, the authors analyze the legal framework of the Republic of Croatia and its compliance with European Union regulations in the context of abuse of rights in the tax system and the responsibilities of members of capital companies. Special attention is paid to the analysis of individual cases of abuse and their perception through the prism of decisions of Croatian and European courts. In the conclusion of the paper, the authors present suggestions and recommendations for improving the detected problems. Methodologically, the authors collected relevant data in the text using analysis and synthesis, and in the preparation of the paper used a comparative method, inductive and deductive method, and the method of compilation.

PENGARUH PELAYANAN, PENGAWASAN DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG DIMODERASI DIGITALISASI ADMINISTRASI PERPAJAKAN

Taxpayer compliance is a condition that shows the taxpayer fulfills all tax obligations and carries out his tax rights. This study aims to examine and analyze the effect of service, supervision and tax audit on corporate taxpayer compliance which is moderated by digitalization of tax administration. The type of research used is quantitative research, with primary data collected through questionnaires. Respondents from this study were corporate taxpayers who were at the Cengkareng Tax Office. The method of determining the sample using purposive sampling method. The samples that were processed were 100 questionnaires using the Smart PLS 3.0 program. In previous studies, digitizing tax administration as an independent variable and there has never been a study using digitization of tax administration as a moderating variable. The results of this study indicate that tax services and audits have a positive effect on corporate taxpayer compliance, while tax supervision has no effect on corporate taxpayer compliance, and digitalization of tax administration does not strengthen the effect of tax service, supervision and audit. Further researchers can further examine the causes of the lack of effect of tax supervision on taxpayer compliance and the causes of digitalization of tax administration not strengthening the effect of service, supervision and tax audit.

Анализ эффективности риск-ориентированного подхода в надзорной деятельности Федеральной налоговой службы в системе государственного финансового мониторинга

The article examines the issues of risk-oriented supervision in the activities of the Federal Tax Service, which is an integral part of the state financial monitoring of Russia. Modern practice shows that the increased pressure of tax services on taxpayers causes the growth of the «shadow sector» in the economy, at the expense of small and medium-sized enterprises experiencing uncertainty before the supervisory authorities. The strategy of increasing the number of office and field audits has little effect in motivating tax payments. Taxes are an integral institutional element of a market economy, which is both an economic and a legal category. The economic content of taxes consists in the redistribution of the gross national product and reflects the relationship to mobilize part of the income that is formed in the private sector at the disposal of the state. As a result, tax evasion, which is one of the predicate crimes, by organizations causes the growth of the shadow economy and contributes to the processes of money laundering. In this regard, the tasks of justifying the need to modernize the risk management system when implementing tax control in Russia and analyzing the introduction of a modern risk-based approach to tax supervision in order to stabilize the country’s financial system are very relevant. The purpose of the article is to formulate conclusions on the effectiveness of the application of the risk-based approach in the supervisory activities of the Federal Tax Service.

Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office

This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Tax sanctions are able to moderate the effect of taxation socialization on the reporting of the annual tax return of individual taxpayers at the Pratama Medan Barat Tax Office. However, it cannot moderate the effect of tax knowledge, tax supervision, taxpayer awareness and quality of tax services on the reporting of individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Keywords: tax knowledge, tax control, tax socialization, tax awareness, tax service quality, tax sanction, individual taxpayers' annual tax return reporting.