Agency Theory Applied to the Italian Revenue Agency: Accountability Policies as Bonding Costs

This paper aims at studying the consequences of the Agency Theory application at the case of the Italian Revenue Agency (afterwards IRA). The major countries in the world entrust the tax administration to the Agencies that make use of various strategies to manage tax revenue and to contrast tax avoidance. In the last years the Organisation for Economic Co-operation and Development (afterwards OECD) has invited many States to increase the tax compliance between Public Tax Administration and Taxpayers and to improve the relationship with these. There are more scientific contributions about the themes like the Agency Theory, the Stakeholder’s Theory and other more on Governance and Accountability policies: many of these will be discussed in this work. In the light of these observations the research question is: given that IRA plays a central role in the tax administration, what happen if we apply the Agency Theory on this? What are the Agency costs in this case? To answer to these question we have studied the Law provisions in the Italian tax field and the “way to do” of the IRA. So, this work not is only a theoretical analysis of the scientific literature but it move to analyse the implications of these on the real case. The conclusions achieved in this paper are based on the analysis of the Italian case that only partially brings a solution to this question. However it represent the first point for us to beginning a future comparison between the evidences in the international context.

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Kepatuhan Memediasi Pengaruh Kesadaran, Reformasi dan Persepsi atas Sanksi terhadap Penerimaan Pajak Daerah

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v5i1.24695 ◽

2020 ◽

Vol 5 (1) ◽

pp. 106

Author(s):

I Nyoman Putra Yasa ◽

Angga Putra Kesawa ◽

Ni Made Puspa Dewi

Keyword(s):

Regression Analysis ◽

Motor Vehicle ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Multiple Linear Regression Analysis ◽

Survey Method ◽

Tax Revenue ◽

Tax Administration ◽

Mediating Role ◽

The Relationship

This study aims to examine the effect of awareness of taxpayers, tax administration reforms and perceptions of tax sanctions on vehicle tax revenues in Buleleng Regency of Bali with taxpayer compliance as a moderating variable. Survey method through the distribution of questionnaires as data collection instruments is conducted. Multiple linear regression analysis is used to analyze the relationship between taxpayer awareness variables, tax administration reform, the perception of tax sanctions and tax compliance. Also, to examine the mediating role it is using path analysis and Sobel test. The results of this study indicate that taxpayer awareness, tax administration reforms, and perceptions of tax sanctions have a significant influence on motor vehicle tax revenue both directly and indirectly throught taxpayer compliance.

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Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State

European Journal of Social Sciences ◽

10.26417/ejss-2020.v3i1-80 ◽

2020 ◽

Vol 3 (1) ◽

pp. 15

Author(s):

Emmanuel Eneche Onoja ◽

Ademu Usman Odoma

Keyword(s):

Sample Size ◽

Tax Evasion ◽

Tax Avoidance ◽

Tax Compliance ◽

Small Scale ◽

Tax Revenue ◽

Tax Administration ◽

Chi Square ◽

Compliance Level ◽

Chi Square Test

Effective tax administration is important for tax revenue generation. It has been observed that the loss of revenue caused by widespread of tax evasion and tax avoidance in Nigeria is due to inefficient and inept tax administration. The most common problem faced by taxpayers is to understand the instructions in the tax pack. This study assesses the burden of tax administration on taxpayers’ compliance level in Kogi State. The population of this study comprises of registered small scale businesses taxpayers in Kogi State, with a sample size of three hundred and seventy eight (378). Questionnaire was used to generate the data while One Sample chi-square test was used to test the null hypotheses. The result shows that administrative tax compliance costs have a significant effect on tax compliance level in Kogi State. The study recommends that the tax authority should make tax administration less complex in the area of tax procedures, tax rules and tax computation to enhance the level of tax payment in the State.

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Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State

European Journal of Social Sciences ◽

10.26417/ejss.v3i1.p15-29 ◽

2020 ◽

Vol 3 (1) ◽

pp. 15

Author(s):

Emmanuel Eneche Onoja ◽

Ademu Usman Odoma

Keyword(s):

Sample Size ◽

Tax Evasion ◽

Tax Avoidance ◽

Tax Compliance ◽

Small Scale ◽

Tax Revenue ◽

Tax Administration ◽

Chi Square ◽

Compliance Level ◽

Chi Square Test

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KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

Jurnal Akuntansi ◽

10.24912/ja.v21i2.201 ◽

2017 ◽

Vol 21 (2) ◽

pp. 318

Author(s):

Rachmawati Meita Oktaviani ◽

Pancawati Hardiningsih ◽

Ceacilia Srimindari

Keyword(s):

Income Tax ◽

Tax Compliance ◽

Sampling Technique ◽

Survey Method ◽

Tax Revenue ◽

Factors Affecting ◽

Independent Variables ◽

Tax Revenues ◽

The Relationship ◽

Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

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PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v16i1.8374 ◽

2021 ◽

Vol 16 (1) ◽

pp. 133

Author(s):

Arif Nugrahanto

Keyword(s):

Statistical Tests ◽

Tax Compliance ◽

Influential Factors ◽

Assessment System ◽

Tax Revenue ◽

Linear Regression Method ◽

Self Assessment ◽

Compliance Behavior ◽

The Government ◽

The Relationship

In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.

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When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

Journal of Emerging Economies and Islamic Research ◽

10.24191/jeeir.v9i3.14983 ◽

2021 ◽

Vol 9 (3) ◽

pp. 50

Author(s):

Siti Nurfarhana Mohamad Dzulkifli ◽

Seri Ayu Masuri Md Daud

Keyword(s):

Tax Evasion ◽

Tax Avoidance ◽

Tax Compliance ◽

Sampling Technique ◽

Tax Revenue ◽

Self Assessment ◽

Tax Practitioners ◽

Compliance Behavior ◽

Tax Returns ◽

Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

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Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs

Public Finance Review ◽

10.1177/1091142118803989 ◽

2018 ◽

Vol 47 (2) ◽

pp. 276-311 ◽

Cited By ~ 2

Author(s):

Shu Wang ◽

David Merriman ◽

Frank Chaloupka

Keyword(s):

Financial Incentive ◽

Tax Avoidance ◽

Tax Compliance ◽

National Sample ◽

Ordinary Least Squares ◽

Tax Revenue ◽

Tax Rates ◽

Cigarette Tax ◽

Cigarette Packs ◽

Analyze Data

We analyze data about cigarette tax compliance from the first US-based national scale littered cigarette packs collection. We code each pack based on whether an appropriate tax had been paid at the location where it was found. Noncompliance across our 132 sample communities ranges from 0 percent to 100 percent with an appropriately weighted mean of 21 percent. We provide evidence that noncompliance is due to both cross-border shopping and cigarette trafficking. Ordinary least squares and binomial logit regressions demonstrate that the financial incentive for noncompliance is the most important explanatory variable and has a statistically and quantitatively significant impact on noncompliance. We find mixed evidence about the extent to which tax avoidance varies with distance to lower-tax borders. Our simulations show that, even after accounting for increased noncompliance, virtually all areas in our study would experience increases in tax revenue if they increased cigarette tax rates.

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Current State of Research on the Interaction of Theory on Tax Evasion and the Developments in the Field of Digital Tax Administration

SCENTIA International Economic Review ◽

10.52514/sier.v1i1.5 ◽

2021 ◽

Vol 1 (1) ◽

pp. 95-110

Author(s):

Tina Krieger

Keyword(s):

Tax Evasion ◽

Research Question ◽

Tax Compliance ◽

Fundamental Principle ◽

Tax Administration ◽

Starting Point ◽

The Rich ◽

State Of Research ◽

The One ◽

The Impact

Fairness in the sense of tax equality is a fundamental principle in modern tax systems, which needs to be protected for various reasons. This has become challenging for tax administrations – particularly in the digital age. On the one hand, digitalisation entails the danger of tax evasion and avoidance, but if used properly by the tax authorities, it may as well be a chance for more tax transparency. By surveying the existing literature on tax compliance in the context of digitalisation, this paper represents a first attempt to merge the rich research already done on the theory of tax evasion with the insights gained from the digitalisation efforts of tax administrations. The objective of this paper is to provide a solid starting point for further research in the area of digitalisation and fair taxation, addressing the research question: “How can digitalisation of the tax administrations contribute to fair taxation?” From the literature research, it became clear that there is no publication of a theoretical nature that systematically deals with the impact of the digitalisation of the tax administration on the objectives of fair taxation. However, our research revealed numerous literary references that provide a valuable starting point to unite the research streams and bridge the research gap identified.

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The Presumptive Tax Regime on Micro, Small and Medium Enterprises in Indonesia

Syntax Literate ; Jurnal Ilmiah Indonesia ◽

10.36418/syntax-literate.v5i6.1323 ◽

2020 ◽

Vol 5 (6) ◽

pp. 50

Author(s):

Chandrika Aditya

Keyword(s):

Government Regulation ◽

Small And Medium Enterprises ◽

Tax Avoidance ◽

Tax Compliance ◽

Tax Administration ◽

Related Literature ◽

State Revenue ◽

The Government ◽

Medium Enterprises ◽

Tax Cuts

In July 2013, Indonesia implemented the presumptive tax regime on micro, small and medium enterprises (MSMEs) by assigning Government Regulation No.46/2013. This regulation simplified the tax administration and provides tax cuts to MSMEs to help them grow and encourage voluntary tax compliance, which eventually will increase their contribution to state revenue. This study provides an analysis of the implementation of this new tax regime by comparing related literature on practices of this tax regime in many countries with the recent conditions in Indonesia after this regulation was applied. It seems that the new tax regime encourages voluntary tax compliance and stimulates the contribution of MSMEs to state revenue. However, some challenges, such as different definitions, lack of tax knowledge, impartiality to business losses, and the indication of tax avoidance must be overcome by the government by improving policies that favor MSMEs. Keywords: Indonesia, MSMEs, presumptive tax, threshold

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PENGARUH PENGETAHUAN PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei atas WP-OP PBB di KPP Pratama Jakarta Pasar Rebo)

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v5i2.4473 ◽

2019 ◽

Vol 5 (2) ◽

pp. 85

Author(s):

Nazmel Nazir

Keyword(s):

Sampling Method ◽

Tax Compliance ◽

Tax Administration ◽

Questionnaire Data ◽

Administration System ◽

Correlation And Regression Analysis ◽

Sample Data ◽

Convenience Sampling ◽

The Government ◽

The Relationship

The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.

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