Types Of Taxes Research Articles

Environmental Taxation and Sustainable Environmental Protection - Reality or Myth? An Integrative Review

The increase in environmental pollution has different origins, and in each of them we can observe the actions and activities of human beings, whether natural or legal persons. In response to this, the legal figure of the environmental tax has been applied as a strategy and means of income to prevent, compensate for environmental damage and improve ecological quality, constituting a route to improve sustainable environmental protection. In this sense, this article examines, based on the scientific literature, the relationship between environmental taxation and sustainable development. The research topics are varied in terms of methodologies and theoretical perspectives, and the relationship between environmental taxes and their objectives remains controversial. The main findings of the review highlighted the importance and purpose of taxes; the difference between types of taxes; the justification for tax collection; and the orientation of the resources raised towards improving environmental protection and sustainable environment, which allows us to conclude on the need to reflect on the implementation of viable environmental policies aimed at ensuring social justice. In this sense, policy makers must have the appropriate profile that demonstrates expertise since sustainable development encompasses the protection of the environment by reducing pollution with educational and awareness-raising policies. Received: 11 July 2024 / Accepted: 30 October 2024 / Published: 05 November 2024

Evaluasi penerapan program keringanan pajak kendaraan bermotor pada UPTD SAMSAT Tomohon

Motor vehicle tax is a type of regional tax with significant potential for increasing local revenue. However, it must be acknowledged that there are still many taxpayers who do not comply with paying taxes on time. To increase taxpayer awareness, the Regional Government has implemented a motor vehicle tax relief program through UPTD Samsat Tomohon. This research evaluates the effectiveness of implementing the motor vehicle tax relief program in increasing taxpayer awareness of paying taxes at UPTD Samsat Tomohon. The research uses a qualitative approach with a descriptive methodology. Data sources were obtained through interviews, documents, and observations. The results show that the tax relief program increases taxpayer awareness and regional tax revenues.

Analisis pengenaan tarif dan perhitungan pajak air permukaan pada wajib pajak berdasarkan Perda Sulut Nomor 5 Tahun 2018 (Studi kasus pada Badan Pendapatan Daerah Provinsi Sulawesi Utara)

Local tax is a type of tax that the local government is entitled to manage and collect from taxpayers who live in a region. Surface water tax is a type of provincial tax imposed on taxpayers who take and utilise surface water. This research will determine how surface water tax rates are imposed and how surface water tax is calculated for taxpayers in accordance with North Sulawesi Province Regional Regulation No. 5 of 2018 concerning Regional Taxes. This research employs a qualitative descriptive approach to qualitative research. The results of this study definitively show that the Manado, Minahasa, Bitung, and Tomohon regions comply with the Regional Regulation of North Sulawesi Province No. 5 of 2018 on the imposition of surface water tax rates and calculations to taxpayers. However, there is clear evidence that the UPTD made a calculation error in relation to one of the surface water taxpayers in the Bitung area in 2021-2022. This has resulted in a discrepancy between the calculation results presented in this research and those provided by the UPTD.

The Effects of Taxes on Income Distribution Justice

One of the most important economic problems that countries have faced from the past to the present is income inequality. Income distribution is an important indicator that allows us to understand the social and political structures of societies by revealing how the income gap between the rich and the poor in a country changes. Thus, income redistribution or income justice is one of the important goals of fiscal policy. Taxes are also important intervention tools that economic management has in achieving this goal. In this context, this study aims to examine the relationships between different types of taxes and income distribution in the Turkish economy during the period from 2002 to 2022 by using markov regime switching analysis method. The analysis results indicate that, during the period covered by the study, indirect taxes have a positive effect on income distribution, while taxes based on declaration have a detrimental effect on income distribution.

Study on the Type of the type of wealth and tax

The Japanese economy is facing a new phase from a long-term recession over the past 30 years to an annual economic growth of around 2%. With the recovery of the Japanese economy, not only foreigners but also Japanese capital are returning to Japan. Already, the Japanese Composite Stock Price Index has exceeded 39000 points before the bubble burst. Changes in the yen exchange rate are also inducing the inflow of foreign capital into Japan. In this economic trend, investors are paying attention to the Japanese capital market, and in particular, the wealthy in Japan are focusing on the Japanese domestic market to increase their assets. In particular, the Japanese financial market is attracting attention as a relatively safe asset due to the unstable environment at home and abroad. According to this trend, asset management of the wealthy in Japan is also carried out in various ways. Sometimes there are considerable losses due to asset management failures. That is why it has emerged recently to use various tax savings. Companies and individuals show the same behavior, but on the contrary, the government sometimes strengthens monitoring in various ways to prevent a decrease in tax revenue. This phenomenon has recently become common in Japan. This paper will help the wealthy in Japan understand their asset management and the Japanese government's response by examining the types of asset management and measures to manage assets through tax savings. It is also expected that problems with asset management and implications for government policies will be used as reference for various countries. Therefore, this paper will focus on the asset management and tax savings of the wealthy in Japan.

Reduction of the tax burden as a mechanism for stimulating business development in rural areas

The article is devoted to the study of both theoretical aspects of tax stimulation of the development of entrepreneurship in rural areas, as well as the preferential norms for taxation of enterprises that carry out their economic activities in rural areas, provided for in the current legislation of Ukraine, as one of the effective ways of stimulating their development. The relevance of this issue, especially in the conditions of the full-scale armed aggression of the Russian Federation against Ukraine, is confirmed both in scientific circles and by the survey of business representatives, including micro, small and medium-sized enterprises, conducted after the start of the full-scale invasion. The norms of the current legislation of Ukraine on such main directions of tax stimulation of the development of enterprises in rural areas, which were characteristic of the domestic legislation in different periods of its development, were separately studied, such as: write-off and restructuring of tax debt; reduction of the taxation rate by separate taxes; exemption from payment of certain types of taxes and fees (mandatory payments), introduction of special taxation regimes. On the basis of the conducted research, the advantages and disadvantages of each of these mechanisms of tax incentives were analyzed. It was revealed that, as of today, one of the main preferential tax regimes inherent in enterprises carrying out their economic activities in rural areas is a simplified system of taxation, accounting and reporting. Taking this into account, and in the context of government initiatives to impose an additional fiscal burden in the form of a military levy, in particular, on taxpayers of the third group of single taxes, a proposal is made to balance such a burden at least for a part of taxpayers who carry out their activities in the least favorable rural areas, including the territories affected by the consequences of the armed aggression of the Russian Federation against Ukraine, by reducing the taxation rate with a single tax to 2 percent for the period of martial law and for several years after its termination.

PERCEPTIONS OF TAX BURDEN AND ITS INFLUENCE ON TAX EVASION IN KOSOVO

The paper aims to analyze perceptions of tax burden and its influence on tax evasion in Kosovo. 320 respondents were taken in analysis and is used ordinal logistic regression. Based on the analysis of the scientific work it has emerged that, age, marital status, types of taxes paid, application of VAT, non-issuance of fiscal receipt and perceptions of the tax system significantly influence perceptions of tax burden and tax evasion in Kosovo. Other predictors included were not significant, indicating they may not have a strong influence on perceptions. The study has some limitations, this have to do with not including other countries in analyzing their perceptions of tax burden and its influence on tax evasion. However, the finding of the paper may be beneficial to other researchers and policymakers.

ҚАЗАҚСТАНДАҒЫ КОРПОРАТИВТІК ТАБЫС САЛЫҒЫННЫҢ ЕРЕКШЕЛІКТЕРІ

The relevance of the article is that today one of the fundamentally important problems is to strengthen the financial system and ensure the entry of the national economy of Kazakhstan into the trajectory of sustainable socio-economic development. The priority issues of modern economic policy are the formation of an effective taxation system in Kazakhstan. It is determined by the fact that tax planning contributes to the optimization of taxes and payments in accordance with the tax code of the Republic of Kazakhstan. Modernization of tax obligations is measures of business entities aimed at reducing taxes and payments, taking into account benefits and provisions in accordance with the tax code of the Republic of Kazakhstan. Tax planning is aimed at solving problems such as increasing income and reducing tax liabilities. It is aimed at optimizing taxes and payments by enterprises, opening accounting documents and tax reports for tax structures. To do this, business entities use tax planning, which provides for tax incentives based on the use of benefits in accordance with tax legislation. In general, modernization is any activity aimed at improving the overall situation. In the tax part, optimization involves a combination of tax indicators and, on their basis, improving the calculation of tax liabilities and snow-year conditions of enterprises. One of the tools for optimizing taxes and payments, as well as tax planning, is the development of a tax accounting policy. The tax policy discloses all the tax features of the company, and also provides for the disclosure of tax documents. The article also outlines the types of tax planning – strategic and tactical characteristics. Strategic tax planning is being developed to modernize long-term taxes and payments. The development of a plan of the current reporting time for specific types of taxes and payments implies a set of measures of tactical tax planning. It was noted that the main goal of tax planning is to improve tax liabilities and increase the efficiency of enterprises.

THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY

The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars. Secondly, due to the specifics of the object of taxation, the introduction of the minimum tax liability significantly affects the taxation of farmers – owners of agricultural land and land users, producers of agricultural products, who are among the most vulnerable segments of the population. Thirdly, such a reform of the tax burden on business entities in agriculture, as one of the sectors most affected by Russia's armed aggression, requires a thorough analysis of its timeliness and appropriateness. This necessitates a study of theoretical and practical aspects, potential risks of introducing the minimum tax liability, as well as the formulation of proposals for solving problematic issues in this area, which is the purpose of the study. The research methodology includes a number of methods of scientific knowledge: the philosophical (dialectical) method, general scientific methods (the method of analysis and the formal logical method), as well as methods related to special scientific methods (formal legal and comparative legal). Results. The study of the economic and legal nature of the minimum tax liability concluded that there is a tendency to expand the range of taxpayers. In particular, at the expense of individuals – members of private farms. The article proves that such innovations lead to the loss of existing tax privileges for farms and increase the tax burden for these entities. The authors identify the risks of introducing a minimum tax liability, including incentives for farmers to alienate agricultural land or transfer it to other persons, alienation of farmers from the main means of production, and increased unemployment. It is established that the introduction of the minimum tax liability under the existing conditions is a violation of the fundamental principles of tax legislation of Ukraine. The generalisations obtained can be used to amend the tax legislation and will be useful in conducting scientific research on tax and agricultural legal relations.

Pengaruh PBB dan BPHTB terhadap Pendapatan Asli Daerah (PAD) dengan Metode Systematic Literature Review (SLR)

When using the Systematic Literature Review (SLR) technique, the research objective is to examine the impact of PBB and BPHTB on PAD. This research identifies, assesses, and synthesizes previous relevant works bringing together many sources in Sprott-approved journals on this topic. The results of this research show that, although at different levels, PBB and BPHTB make significant contributions to PAD in various regions in Indonesia. Increasing revenue from the PBB and BPHTB sectors is one strategy to increase PAD. However, a number of regions still experience difficulties in maximizing revenue from these two tax categories, including low effectiveness and PAD contributions which are in the low to medium range. In addition, this research found that PBB has a significant and beneficial influence on regional economic growth, although the impact of BPHTB on this cannot yet be determined. The overall results of this research highlight the important role of PBB and BPHTB in increasing PAD and regional economic growth, so it is important for local governments to maximize management and increase revenue from these two types of taxes.

상장지수펀드의 성과에 영향을 미치는 상장지수펀드의 횡단면 특성

This study investigates how cross-sectional characteristics of ETFs affect the long-term returns of ETFs. We use tracking multiples, underlying market classification, tax type, manager, underlying index, volatility, replication method, classification system, index producer, and underlying asset class as cross-sectional characteristics, all of which are characterized by nominal variables. The performance of ETFs is characterized by Dollar Cost Averaging (DCA) returns, Lump-sum deposit (LD) returns, and return differential (RD=DCA-LD). Tracking multiples are categorized into 1X Inverse, 2X Leveraged, 2X Inverse, and Normal, and underlying market classifications are categorized into Domestic, Domestic & International, and International. Both tracking multiples and underlying market categorization had a cross-sectional impact on DCA returns, LD returns, and RD. Taxation type had a significant cross-sectional effect on DCA and LD returns only for non-taxable. Dividend income tax (separately taxed real estate ETFs) had an impact only when the dependent variable was DCA returns. Dividend income tax (foreign equity only ETFs) had no effect on DCA and LD returns.

ДЕЦЕНТРАЛИЗАЦИЯ МУНИЦИПАЛЬНЫХ ФИНАНСОВ КАК СПОСОБ ПОВЫШЕНИЯ УСТОЙЧИВОСТИ МУНИЦИПАЛИТЕТОВ

Financial independence is one of the "pillars" on which local self–government rests. Without adequate funding, it is impossible to fully resolve issues of local importance. In Kyrgyzstan, the issue of financial decentralization has always been in the spotlight, but the view on it has constantly changed. Until the 2000s, the number of local taxes and fees in the arsenal of local government included sixteen items, then this number was reduced to eight. The Tax Code in its modern version contains only one type of local tax – on property (movable and immovable). Although funds from some republican taxes go to local budgets. In 2006, a two-tier budgeting system was introduced with the abolition of the budgets of regions and districts, and standards for the formation of local budgets began to be calculated according to the Government formula. The author of the article has his own opinion, believing that it is necessary to increase the number of local taxes and fees, thereby stimulating interest in their collection, and not depend on the formula and transfers. At least half of the local budget and more should be formed at the expense of local taxes.

PENGARUH LEVERAGE, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN DENGAN BIAYA OPERASIONAL SEBAGAI VARIABEL MODERASI STUDI KASUS SEKTOR PERUSAHAAN KEUANGAN

In the tax system, corporate income tax is a significant type of tax. Law number 36 of 2008 concerning income tax states that corporate income tax is imposed on tax subjects for income received or earned in the tax year. It is necessary to understand how certain factors can influence the amount of income tax that must be paid by financial sector companies registered on the IDX in the 2019-2022 period. The factors that are the focus of the research are leverage (debt ratio), company profitability, and capital structure. Apart from that, the research will also examine whether operational costs act as a moderating variable that can influence the relationship between leverage, profitability, and capital structure and corporate income tax. This research aims to analyze and test the influence of Leverage, Profitability and Capital Structure which have a positive and significant influence on corporate income tax

Evaluasi realisasi pencapaian target pajak daerah untuk penerimaan pajak daerah tahun 2020-2023 pada Badan Pendapatan Daerah Kota Manado

Taxes are one of the most potential resources and the largest contributor in maximizing regional revenue. Therefore, the government continues to try and strive to increase Regional Original Revenue (PAD) sourced from the regional tax sector. The purpose of the study is to find out the realization of the achievement of the regional tax target for regional tax revenue in 2020 - 2023 at the Regional Revenue Agency of Manado City. The analysis method used in this study is qualitative descriptive analysis. In this study, data on the realization of the tax revenue budget for regional taxes in 2020-2023 collected by the Manado City Regional Revenue Agency was used. The results of this study show that the realization of regional tax revenues for 2020 – 2023 has not yet reached the target because there are still many regional tax potentials that have not been explored. This condition is also supported by non-technical problems such as technological developments, the ineffectiveness of online tax collection applications or systems and the existence of large-scale social restrictions during the COVID-19 pandemic and also the low awareness of taxpayers in carrying out tax obligations greatly affects regional tax revenues so that the Manado City Regional Revenue Agency continues to strive to optimize regional tax collection. The efforts made by the Manado City Regional Revenue Agency to overcome problems in regional tax collection are efforts to intensify and extensify regional taxes. The results of this study show that the realization of the achievement of regional tax revenue targets in Manado City has not been optimal due to the impact of the Covid-19 pandemic so that tax collection has not been maximized which results in the non-achievement of the set target. There is only one type of regional tax that reaches the target, namely restaurant taxes in 2022-2023.

Penerapan akuntansi pajak penghasilan pasal 23 berdasarkan PMK NO. 231/PMK 03/2019 pada Lembaga Penyiaran Publik TVRI SULUT

Tax is the country's largest source of income, there are several types of taxes that must be paid to the state, one of which is income tax article 23. Income Tax Article 23 is a tax imposed on income from capital, provision of services, rentals or gifts and awards, other than those deducted from income tax. Article 21. This research was conducted at LPP TVRI North Sulawesi, which is one of the television stations in North Sulawesi. The aim of this research is to find out whether the implementation of the North Sulawesi TVRI LPP is in accordance with applicable regulations. The research method used is descriptive qualitative. Research results obtained (1) Some calculations and deductions carried out by LPP TVRI North Sulawesi are not in accordance with the provisions of article 23 (2) Reporting carried out by LPP TVRI North Sulawesi is in accordance with the provisions of Article 23.

Emigration and tax revenue

The World Migration Report 2020 shows that the number of international migrants increased from 84 million in 1970–272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of measures of changes in transportation technology from geographic time-invariant dyadic characteristics. Then, we follow an instrumental variable approach where we use our predicted emigration rate as an instrument of the observed migration rate. The results show that the predicted emigration rate is a good instrument of the current emigration rate for developing countries, and that there is a positive aggregated effect of emigration on tax revenue of sending countries. The results vary depending on the type of tax: emigration increases goods and services tax revenue, but it decreases income, profit, and capital gains tax revenue.

Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Pada CV Karya Rasa Indonesia

Taxes are a source of state financial income collected by gathering funds or money from taxpayers into the state treasury. One tax that significantly contributes to the state is income tax. Among the types of income taxes is the Final Income Tax based on Government Regulation Number 23 of 2018 for MSMEs (Micro, Small, and Medium Enterprises) with a certain gross circulation. The review was conducted at CV. Karya Rasa Indonesia, an MSME engaged in the sale and manufacture of Bogor specialty souvenirs. The purpose of this discussion is to understand the implementation, calculation methods, payment, and reporting of the Final Income Tax based on Government Regulation Number 23 of 2018 as practiced by CV. Karya Rasa Indonesia. The review results at CV. Karya Rasa Indonesia show that the calculation, payment, and reporting of the final income tax for 2021 were in accordance with the applicable tax procedures and regulations in Indonesia. Considering the time frame for the application of Government Regulation Number 23 of 2018 with corporate taxpayers in the form of limited partnerships, it is expected that the company will continue to monitor and follow the development of tax regulations and provisions to avoid miscalculation and tax reporting errors. Keywords: Tax, Government Regulation No. 23 of 2018, MSMEs

Analysis of PPH Calculations for Individual Taxpayers According to PP 55 2022 (Case Study Aertembaga District)

Income tax is a type of tax that is a source of state revenue. Income tax is a fee charged to individuals, companies, and other legal organizations on the profits they earn. This research aims to determine the criteria and calculations for individual taxpayers who run a business and have a certain gross turnover in accordance with PP 55 of 2022 for businesses in Aertembaga District. The objectives of this research are: 1. To find out whether the analysis of the criteria for individual taxpayers for business owners who have a certain distribution in Aertembaga sub-district is in accordance with PP 55 of 2022? 2. To find out whether the calculation of income tax for individual taxpayers for business owners who have a certain circulation in the Aertembaga sub-district is in accordance with PP 55 of 2022? The benefits of this research are: 1. Theoretical benefits of this research will be able to increase insight regarding individual taxpayers' income tax and gross turnover in accordance with PP 55 of 2022. 2. Practical benefits of this research will be able to provide opportunities for business owners to find out how to calculate income tax in accordance with PP 55 of 2022. The method used in this research is qualitative, the data processed as research material is primary data and secondary data for individual taxpayers in Aertembaga District in 2022. Results research shows that Gracia Restaurant, Jemi Workshop, Yemima Laundry and Feodora Laundry have met the criteria of PP 55 of 2022. The income tax calculation of PP 55 of 2022 is appropriate and can be used by Gracia Restaurant, Jemi Workshop, Yemima Laundry and Feodora Laundry, including income from Jemi Workshop whose income has reached above Rp. 500,000,000 so there is tax that must be paid by Jemi's Workshop.

Analisis Penerimaan Pendapatan Pajak Daerah Di Kabupaten Siau Tagulandang Biaro (SITARO)

Regional taxes are an obligation that must be paid by the community as taxpayers to local governments, functioning to finance regional infrastructure development aimed at improving community welfare. This study aims to determine the tax revenue revenue from each type of regional tax in SITARO Regency by showing the achievement of the target and percentage of tax revenue realization in 2018–2022. The method used in this study is qualitative-descriptive with primary and secondary data sources. The data collection techniques are interviews and documentation. The results of the study show that SITARO Regency's regional tax revenue from 2018 to 2022 fluctuated with an achievement rate of 94%. Meanwhile, the percentage realization of each type of regional tax is: hotel tax of 76%; restaurant tax of 109%; entertainment tax revenue only existed in 2019 and 2020 by 100%; billboard tax of 99%; street lighting tax of 92%; groundwater tax of 30.82%; tax on non-metallic minerals and rocks at 96.94%; PBB P2 by 92.58%; and BPHTB by 115.49%. From the total, it can be concluded that the increase and decrease in tax revenue are due to a lack of public understanding and awareness of paying taxes. The Regional Revenue Division of SITARO Regency sets the tax target budget to not be too high so that the realization can be maximized.

Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan kepercayaan masyarakat pada pemerintah terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Pasan Kabupaten Minahasa Tenggara

Rural and Urban Land and Building Tax is tax on land and/or buildings owned, controlled and/or utilized by individuals or entities. Rural and Urban Land and Building Tax (or PBB-P2) is a type of central tax where most of the proceeds are handed over to local governments. This research aims to determine the influence of tax knowledge, taxpayer awareness and public trust in the government on taxpayer compliance in paying rural and urban land and building taxes in Pasan District, Southeast Minahasa Regency. The number of samples used was 98 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire. The analytical method used is multiple linear regression analysis with the help of the SPSS 29.0 application. The results of this research show that tax knowledge, taxpayer awareness, and public trust in the government have a positive and significant effect on taxpayer compliance in paying rural and urban land and building tax in Pasan District, Southeast Minahasa Regency.