The Impact of Digitalisation on Tax Audit

2021 ◽  
pp. 59-73
Author(s):  
Ksenija Cipek
Keyword(s):  
Tax Audit ◽  
The Impact

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

2020 ◽  
Vol 13 (3) ◽  
pp. 389-415 ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Tax Compliance ◽  
Arab Countries ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Sales Tax ◽  
Deterrence Theory ◽  
Content Type ◽  
Tax Rate ◽  
Tax Audit ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

scholarly journals Bearing of Tax Audit on Tax Compliance and Revenue Generation in Ekiti State

2020 ◽  
Vol 12 (1) ◽  
pp. 115
Author(s):  
Raphael Adekola DADA ◽  
Isaac Babatope TAIWO
Keyword(s):  
Tax Compliance ◽  
Internal Revenue Service ◽  
Revenue Generation ◽  
Analysis Technique ◽  
Tax Audit ◽  
Compliance Audit ◽  
Cent Level ◽  
The Government ◽  
The Impact ◽  
Structured Questionnaire

The paper examined the impact of tax audit on revenue generation in Ekiti State. The data used for this study was gathered using structured questionnaire administered to 312 staff of the Ekiti State Internal Revenue Service. A regression analysis technique was adopted, and the result revealed that certain per cent of the revenue generated in Ekiti State could be explained by the tax audit; It was also discovered that auditing access, auditing officials, an effective tax audit, non-compliance, audit fieldwork, tax audit control, and corruption affect the revenue generation by 1.188, 0.319, 0.596, 0.148, 0.157, 0.125 and 0.002 respectively; the probability value  0.00, 0.01, 0.00, 0.022 and 0.00 ˂ 0.05 showed that auditing access, auditing officials, effective tax audit and incentive were statistically significant at 5 per cent level; the probability of F-statistic value 0.000 ˂ 0.05 revealed that the model was appropriate for determining the impact of tax audit on revenue generation in Ekiti State. Thus, the study concluded that tax audit should be embraced as it maximizes the collection of revenue which enables the government to address developmental projects that will benefit its citizenry and also helps in strengthening the businesses of the taxpayer.

scholarly journals PENGEMBALIAN PENDAHULUAN KELEBIHAN PAJAK SEBAGAI ALTERNATIF MEMBANTU CASHFLOW PT CONTINENTAL PANJIPRATAMA PADA MASA PANDEMI COVID-19

2021 ◽  
pp. 777
Author(s):  
Andreas Bambang Daryatno
Keyword(s):  
Job Creation ◽  
University Faculty ◽  
Preliminary Testing ◽  
Tax Audit ◽  
Speed Up ◽  
Tax Refunds ◽  
The Government ◽  
Tax Payments ◽  
The Impact

Tax refunds aim to return tax overpayments in accordance with applicable regulations, where the excess tax is theright of the taxpayer. The government has an obligation to return the excess tax that is not owed from the taxpayer.There are two methods of restitution, namely restitution by conducting a tax audit first and restitution of preliminaryrefunds of overpayment of taxes only by doing research. Special preliminary refunds are given to certain taxpayerswho meet the stipulated criteria or obedient taxpayers who have fulfilled their tax obligations well and have lowrisk. During this COVID-19 pandemic, taxpayers are trying to get a preliminary restitution facility because inaddition to just doing research, the disbursement of excess tax payments by the government is also accelerated, eventhe government through the Job Creation Law has issued relaxations related to restitution. The accelerateddisbursement of excess tax payments greatly helps the company's cashflow so that it can survive the drought offinancial liquidity as a result of the impact of the COVID-19 pandemic. The method used is to provide counselingand assistance in meeting the requirements set by the government, so that the application for a preliminary refundof the overpayment of taxes can be received and processed quickly in accordance with applicable regulations. Toexpedite and speed up the preliminary testing process in increasing the company's cashflow, I, as a lecturer atTarumanagara University, Faculty of Economics, Accounting Department, carried out counseling and assistance inthe accounting and tax department with the title "Preliminary Refund of Excess Taxes as an Alternative to Help PTContinental Panjipratama Cashflow During the Covid-19 Pandemic.Restitusi pajak bertujuan untuk mengembalikan kelebihan pembayaran pajak, sesuai dengan peraturan yang berlaku,dimana kelebihan pajak tersebut merupakan hak daei wajib pajak. Pemerintah mempunyai kewajiban untukmengembalikan kelebihan pajak yang tidak terutang dari wajib pajak. ada dua metode restitusi yaitu restitusi dengandilakukan pemeriksaan pajak terlebih dahulu dan restitusi pengembalian pendahuluan kelebihan pembayaran pajakhanya dengan dilakukan penelitian saja. Restitusi pendahuluan khusus diberikan kepada wajib pajak tertentu, yangmemenuhi kreteria yang ditetapkan atau wajib pajak patuh yang telah memenuhi kewajiban perpajakan secara baikdan memiliki resiko yang rendah. Pada masa pandemic covid-19 ini, para wajib pajak berusaha mendapatkanfasilitas restitusi pendahuluan karena selain hanya dilakukan penelitian saja, pencairan kelebihan pembayaran pajakoleh pemerintah juga dipercepat bahkan pemerintah melalui Undang-Undang Cipta Kerja mengeluarkan relaksasiberkaitan restitusi. Pencairan kelebihan pembayaran pajak dipercepat sangat membantu cashflow perusahaan supayadapat bertahan menghadapi kekeringan likuiditas keuangan sebagai dampak dari hantaman pandemi covid-19.Metode yang dipakai dengan memberikan penyuluhan dan pendampingan dalam memenuhi persyaratan yang telahditetapkan oleh pemerintah, supaya permohonan pengembalian pendahuluan kelebihan pembayaran pajak dapatditerima dan diproses secara cepat sesuai dengan ketentuan yang berlaku. Untuk memperlancar dan mempercepatproses testitusi pendahuan dalam meningkatkan cashflow perusahaan maka saya selaku dosen UniversitasTarumanagara Fakultas Ekonomi Jurusan Akuntansi melaksanakan penyuluhan dan pendampingan di bagianakuntansi dan pajak dengan judul “Pengembalian Pendahuluan Kelebihan Pajak Sebagai Alternatif MembantuCashflow PT Continental Panjipratama Pada Masa Pandemi Covid-19.

scholarly journals ANTECEDENT TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN TAX AMNESTY SEBAGAI PEMODERASI

2017 ◽  
Vol 3 (1) ◽  
pp. 49-61
Author(s):  
Ayu Komala Dewi ◽  
Syahril Djadang ◽  
Darmansyah Darmansyah
Keyword(s):  
Law Enforcement ◽  
Sampling Method ◽  
Tax Compliance ◽  
Statistical Test ◽  
Corporate Tax ◽  
Tax Amnesty ◽  
Tax Audit ◽  
Study Population ◽  
Tax Payers ◽  
The Impact

ABSTRACTThis study aims to identify and analyze the impact of tax audit and enforcement of compliance on corporate tax payers, with the tax amnesty as a moderating factor. The study population was registered corporate tax payers in KPP Pratama Depok. This research is using random sampling method with a total of 100 respondents. Data analysis was performed using Moderate Regression Analyst (MRA), which contains elements of interaction (multiplication of two or more independent multiplication) by using SPSS 22 for windows. The study used a questionnaire statement that is processed with statistical test. The results showed that the tax audit, law enforcement if it is moderated by tax amnesty has positively significant impact on tax compliance entities. Keywords: Tax Audit, Enforcement, Tax Amnesty, Tax Payer Compliance

scholarly journals Do Small Businesses Respond to a Change in Tax Audit Rules? Evidence from Italy

2016 ◽  
Vol 45 (6) ◽  
pp. 792-814 ◽  
Author(s):  
Alessandro Santoro
Keyword(s):  
Administrative Data ◽  
Tax Evasion ◽  
Small Businesses ◽  
Accounting Standards ◽  
Compliance Costs ◽  
Tax Audit ◽  
The Impact

Tax evasion by small businesses can be tackled using different approaches. A traditional one recommends to increase the probability of an audit that is perceived by small businesses. Clearly, this entails high administrative and compliance costs. Another possibility is to reduce the room for accounting manipulation by applying more stringent accounting standards. This article uses a panel of administrative data concerning 71,000 Italian small businesses observed in tax years 2005 to 2008. The aim of this article is to evaluate the impact of a reform implemented in 2006. Until 2005, small businesses adopting more stringent accounting standards were granted a special audit regime such that the probability to be audited was particularly low. This regime was repealed in 2006. It is shown that the reform increased profits and turnover, as reported by the subset of businesses that were more likely to perceive the reform as an increase in the probability of an audit.

scholarly journals The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey

2017 ◽  
Author(s):  
Tuğçe Uzun Kocamış ◽  
H. Muhammet Kekeç
Keyword(s):  
Information Technology ◽  
Informal Economy ◽  
Tax Evasion ◽  
Information Technologies ◽  
Internet Technology ◽  
Commercial Activities ◽  
The World ◽  
Tax Audit ◽  
The Impact

The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure. E-applications prevent tax evasion and ensure tax incomes of countries not only to increase the quality of public service but also increase the taxpayer's transaction speed. With the transfer of taxpayers to electronic book and electronic document in order to conduct an effective tax audit and to obtain tax revenue studies on the establishment of a structure that is effective, fast working and using computer technologies well in the struggle with the informal economy are carried out by the tax administration. In our work, electronic tax applications and tax audit in Turkey are explained under general headings and the process of transition to electronic tax audit is taken as basis on the basis of applications in the world. As a result, the contribution of computer and internet technology to the effectiveness of tax audit is an unquestionable reality.

scholarly journals PENGARUH EKSTENSIFIKASI PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI

2020 ◽  
Vol 3 (2) ◽  
pp. 115-128
Author(s):  
Andyta Novasari ◽  
Dyah Ratnawati
Keyword(s):  
Regression Analysis ◽  
Income Tax ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Tax Audit ◽  
The Impact

This research aims to find out what the impact of tax extensification, the level of compliance of taxpayers, and tax audits of income tax receipts (PPh) Personal Taxpayers. The focus of this research is KPP Pratama Surabaya Pabean Cantikan in year 2016 to 2018. The classification of this study is quantitative research. The sample used 36 data with using secondary data. The technique of determining the sample using boring sampling. The data research method of this study is multiple linear regression analysis using SPSS. The outcome from this research is the tax extensification and the level of compliance of taxpayers do not have an impact on the income taxpayers (PPh) of individual taxpayers, but tax audit has an impact on income tax receipts (PPh) of individual taxpayers.

scholarly journals Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions

2020 ◽  
Vol 9 (2) ◽  
pp. 118-124
Author(s):  
Nida Putri Rahmayanti ◽  
Sutrisno Sutrisno T. ◽  
Yeney Widya Prihatiningtias
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
External Factors ◽  
Internal Factors ◽  
Tax Audit ◽  
State Income ◽  
Convenience Sampling ◽  
The Impact

This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

scholarly journals Measuring the Impact of Tax Inspection on Firms' Performance

2021 ◽  
Vol 5 (2) ◽  
pp. 195-204
Author(s):  
Muhamad Taufan Setiawan
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Subjective Measure ◽  
Self Assessment ◽  
Tax Audit ◽  
Causal Impact ◽  
The Difference ◽  
Compliance Problem ◽  
Taxation System ◽  
The Impact

The tax compliance problem is an imminent issue in a self-assessment taxation system in Indonesia. Tax audit is an important tool used by the tax authority to address the problem. Several studies showed that tax inspection might change the behavior of the taxpayers. Therefore, it is interesting to see how tax inspection will affect taxpayers' behavior related to their subjective measure of firms' performance. This research uses the difference-in-difference approach combine with the entropy balancing method to estimate the causal impact of tax inspection on firms’ performance. The findings showed that the inspected firms showed an increase in their perception of capital utilization which can be explained using tax evasion model or managerial benefits concept.

Cash economy: tax evasion amongst SMEs in Malaysia

2016 ◽  
Vol 23 (4) ◽  
pp. 974-986 ◽  
Author(s):  
Azhar Mohamad ◽  
Mohd Hasrol Zakaria ◽  
Zarinah Hamid
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Content Type ◽  
Audit Data ◽  
Tax Returns ◽  
Tax Audit ◽  
Inland Revenue ◽  
Cash Economy ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia. Findings The authors find that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also influenced by the size of the SME (micro or medium). Originality/value This study gives insight that the IRBM can use to aid its collection department in profiling SMEs that have a higher tendency to evade paying tax.

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