Taxes In Formation Research Articles

Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue?

Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a very important role in regional development. This local taxes collection and revenue must be maximized so that the resulting District Own Source Revenue will be maximized as well. The technological innovation or the use of Tapping Box has become an important part of taxes collection and revenue. The study aims to investigate restaurant taxes, the hotel taxes, and entertainment taxes on District Own OktafiyantiSource Revenue receipts mediated by the use of Tapping Box technology. The research took place in the Regional Finance Agency (BAPENDA) of Semarang Regency. This study uses a sample of 60 with 5 years of observation. The sample is the amount of taxes or income per month received from the Regional Taxes Information System then the acquisition of the collected data was analyzed using WarpPLS. The results show that the use of Tapping Box has proven to be able to strengthen the relationship between restaurant taxes and District Own Source Revenue and also the relationship between hotel taxes and District Own Source Revenue. On the other hand, the use of tapping boxes does not strengthen the relationship between the entertainment taxes and District Own Source Revenue. This indicates that the tapping box is often deactivated so that the entertainment business owner's income is not recorded every day, which causes the entertainment taxes paid to the local government to be not optimal.

The Analysis of Profit Adjustment and Business Performance Using Deferred Corporate Taxes Information

The Analysis of Profit Adjustment and Business Performance Using Deferred Corporate Taxes Information

Using Russian Federation taxes information and analytical system to monitor economic condition of the manufacturing industry

This paper describes a study of the financial and economic state and functioning of economic sectors of the constituent subjects of the Russian Federation based on the application of advanced information technologies. This study aims to analyse the performance of the Russian Federation national economy and the economy of 85 Russian Federation constituent subjects with a breakdown by different economic activities based on the Russian Federation Taxes information & analytical system of regional tax revenues designed. Basic calculations were made using the index method of economic activity evaluation developed by the authors. The index construction technique makes it possible to analyse dynamic trends in general and individual index development. Based on the method proposed, the constituent subjects of the Russian Federation have been ranked in accordance with their tax revenue indices for all kinds of economic activities in 2016. The efficiency of tax revenues by individual indicators included in the index has been reviewed. The constituent subjects of the Russian Federation have been ranked by the “Manufacturing Activity” indicator. Index distribution indicators have been calculated for each constituent subject of the Russian Federation.

Regulatory role of taxes in formation of incomes of various levels budgets in the Russian Federation

In this article, we conducted a thorough analysis of the formation of various levels budgets over a long period (from 2003 to 2017 for the federal budget, from 2008 to 2017 for consolidated budgets of the Russian Federation subjects), revealed the insignificant role of taxes assigned to individual budgets in budget revenues, a weak regulatory function of taxes, especially in the budgets of the Russian Federation subjects and municipalities, in budgets of which the role of uncompensated receipts prevails. The study showed a highly financial dependence of the regions and municipalities on the federal center. Held for the period from 2011 to 2017 the rating showed a sharp differentiation of regions in terms of socio-economic development. Deficit characterizes both the federal budget and the budgets of regions and municipalities, which is primarily due to the imperfection of the existing fiscal mechanism in the country.