Local culture and tax avoidance: Evidence from gambling preference behavior

2020 ◽  
pp. 100585
Author(s):  
Samar Alharbi ◽  
Nader Atawnah ◽  
Md Al Mamun ◽  
Muhammad Jahangir Ali
Keyword(s):  
Tax Avoidance ◽  
Local Culture ◽  
Preference Behavior ◽  
Gambling Preference

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

THE IMPACT OF UKRAINE'S EXCISE DUTY POLICY ON THE TRANSFORMATION PROCESSES OF THE TOBACCO MARKET

2020 ◽  
Vol 2020 (10) ◽  
pp. 19-33
Author(s):  
Nadiia NOVYTSKA ◽  
◽  
Inna KHLIEBNIKOVA ◽  
Keyword(s):  
Structural Changes ◽  
Tax Avoidance ◽  
Transformation Process ◽  
State Regulation ◽  
Tobacco Products ◽  
Excise Duty ◽  
Increasing Demand ◽  
High Level ◽  
The Impact ◽  
Transformation Processes

The market of tobacco products in Ukraine is one of the most dynamic and competitive. It develops under the influence of certain factors that cause structural changes, therefore, the aim of the article is to conduct a comprehensive analysis of transformation processes in the market of tobacco and their alternatives in Ukraine and identify the factors that cause them. The high level of tax burden and the proliferation of alternative products with a potentially lower risk to human health, including heating tobacco products and e-cigarettes, are key factors in the market’s transformation process. Their presence leads to an increase in illicit turnover of tobacco products, which accounts for 6.37% of the market, and the gradual replacement of cigarettes with alternative products, which account for 12.95%. The presence on the market of products that are not taxed or taxed at lower rates is one of the reasons for the reduction of excise duty revenues. According to the results of 2019, the planned indicators of revenues were not met by 23.5%. Other reasons for non-fulfillment of excise duty revenues include: declining dynamics of the tobacco products market; reduction in the number of smokers; reorientation of «cheap whites» cigarette flows from Ukraine to neighboring countries; tax avoidance. Prospects for further research are identified, namely the need to develop measures for state regulation and optimization of excise duty taxation of tobacco products and their alternatives, taking into account the risks to public health and increasing demand of illegal products.

Legal Considerations of Tax Evasion and Tax Avoidance

2004 ◽  
Vol 26 (1) ◽  
pp. 41-85 ◽  
Author(s):  
Dániel Deák
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance

Religion and Locality

2018 ◽  
Vol 13 (2) ◽  
pp. 151-168
Author(s):  
Hisanori Kato
Keyword(s):  
Cultural Background ◽  
Religious Movement ◽  
Local Culture ◽  
Social Setting ◽  
Muslim Country ◽  
The World ◽  
Nahdlatul Ulama ◽  
Indigenous Religions ◽  
Local Traditions ◽  
Local Languages

Indonesia is known for its multicultural social setting, with approximately three hundred local ethnicities and five hundred local languages. Religions also have infiltrated into the life of Indonesia. Among six officially recognized religions, Islam occupies the majority religion in the country, and the total number of Muslims is almost two hundred million. That makes Indonesia the most populous Muslim country in the world. However, we also know that the legacy of pre-Islamic civilizations, such as Hinduism, Buddhism, and indigenous religions, is still deeply rooted in Indonesian soil. With this socio-cultural background, Indonesian Islam has developed with the influence of local traditions. We see several Islamic rituals and practices that seem to have been "Indonesianized". Yet, this localized version of Islam is by no means favoured by more religiously strict Islamic groups. In 2015, Nahdlatul Ulama, the largest Islamic organization, launched the so-called Islam Nusantara movement, which upholds the essence of local culture in Islam. This newly-emerged religious movement also presents a profound question in relation to the authenticity of religion, that is, whether religions are able to maintain the "original" rituals and practices without historical,  geographical and regional influences. We will explore the development of the Islam Nusantara movement with this question in mind.

Tax Haven Utilization and Tax Avoidance

2017 ◽  
Vol 26 (2) ◽  
pp. 83-115
Author(s):  
Jong Kwon Ko ◽  
Hee Jin Park
Keyword(s):  
Tax Avoidance ◽  
Tax Haven

Pergeseran Leksikal sebagai Dampak Kontak Budaya pada Masyarakat Sunda di Desa Parigi Kabupaten Pangandaran

Metahumaniora ◽  
2018 ◽  
Vol 8 (1) ◽  
pp. 79
Author(s):  
Dian Indira
Keyword(s):  
Elementary School ◽  
Elementary School Students ◽  
Nuclear Family ◽  
Local Culture ◽  
School Students

AbstrakBudaya dan bahasa merupakan satu kesatuan yang tak terpisahkan, tergerusnyabahasa berbanding lurus dengan tergerusnya budaya, begitu pula sebaliknya.Terjadinya kontak budaya luar dengan budaya lokal tidak dapat dihindarkan yangterlihat dari sikap berbahasa masyarakat. Berdasarkan penelitian yang dilakukanterhadap siswa sekolah dasar di Kecamatan Parigi, Kabupaten Pangandaran, yangsehari-hari berbahasa Sunda, terlihat bahwa pengaruh budaya luar telah memengaruhibahasa Sunda mereka. Dengan menggunakan angket dan daftar tanya sebagai bahanuntuk memperoleh data dari para pembahan, beberapa siswa tidak bisa menyebutkanbeberapa nama benda, binatang, dan tumbuhan di dalam bahasa Sundanya.Kata kunci: budaya luar, pergeseran bahasa Sunda, PangandaranAbstractCulture and language are an inseparable unity, the erosion of language is directlyproportional to the erosion of culture, and vice versa. The occurrence of outside cultural contactwith local culture can not be avoided which is evident from the attitude of community speakers.Based on research conducted on elementary school students in Parigi - Pangandaran District, whospeak Sundanese daily, it appears that the influence of outside culture has influenced their Sumdalanguage. Students can not name some objects, animals, and plants in Sundanese language, thehighest percentage is the use of the word greetings in the nuclear family environment.Keywords: outside culture, Sundanese, Pangandaran

Pengaruh Unsur Budaya Lokal dalam Ungkapan Berbahasa Perancis

Metahumaniora ◽  
2017 ◽  
Vol 7 (3) ◽  
pp. 378
Author(s):  
Vincentia Tri Handayani
Keyword(s):  
Mental Representation ◽  
Cultural Context ◽  
Oral Tradition ◽  
Minimal Element ◽  
The Other ◽  
Local Culture ◽  
Community Groups ◽  
Cultural Community ◽  
The Difference ◽  
Complex Words

AbstrakFolklor yang menghasilkan tradisi lisan merupakan perwujudan budaya yang lahirdari pengalaman kelompok masyarakat. Salah satu bentuk tradisi lisan adalah ungkapan yangmengandung unsur budaya lokal dalam konstruksinya yang tidak dimiliki budaya lainnya.Ungkapan idiomatis memberikan warna pada bahasa melalui penggambaran mental. Dalambahasa Perancis, ungkapan dapat berupa locution dan expression. Perbedaan motif acuansuatu ungkapan dapat terlihat dari pengaruh budaya masyarakat pengguna bahasa. Sebuahleksem tidak selalu didefinisikan melalui unsur minimal, tidak juga melalui kata-kata,baik kata dasar atau kata kompleks, namun dapat melalui kata-kata beku yang maknanyatetap. Hubungan analogis dari makna tambahan yang ada pada suatu leksem muncul dariidentifikasi semem yang sama. Semem tersebut mengarah pada term yang diasosiasikan danyang diperkaya melalui konteks (dalam ungkapan berhubungan dengan konteks budaya).Kata kunci: folklor, ungkapan, struktur, makna idiomatis, kebudayaanAbstractFolklore which produces the oral tradition is a cultural manifestation born out theexperience of community groups. One form of the oral tradition is a phrase that containsthe elements of local culture in its construction that is not owned the other culture. Theidiomatic phrase gives the color to the language through the mental representation. InFrench, the expression can consist of locution and expression. The difference motivesreference of an expression can be seen from the influence of the cultural community thelanguage users. A lexeme is not always defined through a minimal element, nor throughwords, either basic or complex words, but can be through the frost words whose meaningsare fixed. The analogical connection of the additional meanings is on a lexeme arises fromthe identification of the same meaning. The meaning ‘semem’ leads to the associated termsand which are enriched through the context (in idiom related to the cultural context).Keywords : folklore, idioms, structure, idiom meaning, cultureI PENDAHULUAN

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