scholarly journals E-tax system effectiveness in reducing tax evasion in Nigeria

2021 ◽  
Vol 19 (4) ◽  
pp. 175-185
Author(s):  
Adegbola Olubukola Otekunrin ◽  
Tony Ikechukwu Nwanji ◽  
Damilola Felix Eluyela ◽  
Henry Inegbedion ◽  
Temitope Eleda
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax System ◽  
Medium Scale ◽  
Revenue Collection ◽  
Mind Set ◽  
And Control

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.

ANALISIS DAMPAK VOLUNTARY AND FORCED COMPLIANCE TERHADAP TINGKAT KEPATUHAN PAJAK UMKM DI KOTA SEMARANG

2018 ◽  
Vol 1 (2) ◽  
pp. 28
Author(s):  
Khikmah Rizqi Awaliyah ◽  
Evi Yulia Purwanti
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Secondary Data ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Tax Revenue ◽  
Binary Logistic Regression Analysis ◽  
Compliance Problem

The increasing ratio and realization of MSMEs tax revenue in Semarang City is not matched with the level of tax compliance where the realization of tax revenue in Semarang City every year is always under 100% of the target set.This shows the low level of MSMEs tax compliance problem in Semarang City. This study aims to analyze the effect of tax knowledge, justice perspective, perceptions of tax evasion opportunities, and perceptions of tax sanctions on the level of tax compliance of MSMEs in Semarang City. The type of data used in this study is the primary data obtained from 101 samples of MSMEs in Semarang City as well as the secondary data obtained from several related agencies as the supporting data. Data analysis was conducted by using binary logistic regression analysis. The results of study showed that tax knowledge and perception of justice variables significantly influence MSMEs tax compliance in Semarang City. Most of the actors of MSMEs (>50% of respondents) have a high taxknowledge, especially in tax-aware indicators about the obligation to have NPWP for MSME which has a turnover of not more than 4.8 billion but have a low perception of justice where only 1 of 5 indicators that have the number of respondents >50% of indicators of perception of justice about the assumption that tax regulations are set for the benefit of all parties not only for the sake of one party, the rest of the respondents feel that the MSMEs tax is still not fair. Meanwhile, the perception variables of tax evasion opportunities and perception of tax sanctions have no significant effect to MSMEs tax compliance in Semarang City.

scholarly journals Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities

2019 ◽  
Vol 9 (Number 2) ◽  
pp. 1-21
Author(s):  
Nur Berahim ◽  
Mohd Nadzri Jaafar ◽  
Ainur Zaireen Zainudin
Keyword(s):  
Property Tax ◽  
Primary Source ◽  
Secondary Data ◽  
City Council ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Authorities ◽  
Financial Reports ◽  
Revenue Collection ◽  
Depth Interviews

Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs). This paper highlights the examination conducted on potentials and strategies adopted by each LA investigated to maximize return from non-tax revenue. In doing this, qualitative approach using secondary data acquired from financial reports and primary data from in-depth interviews was employed. Ten LAs were selected through purposive sampling. The trend of revenue collection among the selected LAs and the strategies to improve non-tax revenue collection through thematic analysis are highlighted. The analysis of the trend of local authorities’ revenue reveals that non-tax revenue remains the second most important after the tax revenue. However, Pulau Pinang City Council (MBPP) is the only LA that records an average of non-tax revenue exceeding 50 per cent of its total internal revenue. This study has also found that the divergence among the local authorities’ non-tax revenue collection is due to the revenue improvement strategies adopted by each local authority. Therefore, eight recommendations are made to improve non-tax revenue. Though this study is limited to 10 LAs as sample, the successful optimizing strategies highlighted from the study can represent an efficient model for other LAs, in improving their non-tax collection.

scholarly journals Productivity and Tax Evasion

2019 ◽  
Vol 2019 (260) ◽  
Author(s):  
Era Dabla-Norris ◽  
Mark Gradstein ◽  
Fedor Miryugin ◽  
Florian Misch
Keyword(s):  
Tax Evasion ◽  
Developing Economies ◽  
Tax Compliance ◽  
Transmission Channel ◽  
Firm Level ◽  
Tax System ◽  
Yield Efficiency ◽  
Revenue Collection ◽  
Model Predictions ◽  
Development Prospects

The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country’s development prospects. In this paper, we investigate whether higher productivity causally leads to lower tax evasion. We first present stylized facts consistent with this view and develop a model that illustrates one potential transmission channel. Second, we test the model predictions at the firm level using the self-reported share of declared income as proxy for tax evasion for a large sample of emerging and developing economies. Our results suggests that productivity improvements by firms can lead to lower tax evasion.

scholarly journals The Budgetary Slack Practice in the Indonesian Taxation

2019 ◽  
Vol 54 (4) ◽  
Author(s):  
Ali Muktiyanto ◽  
Rini Dwiyani Hadiwidjaja ◽  
Noorina Hartati
Keyword(s):  
Secondary Data ◽  
Tax Planning ◽  
Primary Data ◽  
Future Research ◽  
Tax Revenue ◽  
Budgetary Slack ◽  
Tax Revenues ◽  
Negative Effect ◽  
And Control ◽  
Taxation System

In the tax office, especially in achieving tax revenue targets, the budgetary slack practice plays an important role in increasing the tax revenue target. The performance of tax office is not effective to achieve the tax target and improve the revenue in Indonesian taxation system. The purpose of this study is to investigate the existence of budgetary slack in the context of Indonesian taxation and to find a correlation between budgetary slack and tax revenue. Even though it is rarely done, this study is also expected to be able to describe the existing budgetary slack and its role to motivate the realization of optimal tax revenues. The design of this study is quantitative through questionnaire from tax offices and civil servants from various tax offices and corresponding analysis of their respondents. The results of this study show that there is a significant negative effect of budgetary slack on tax revenues. The more budgetary slack practice occurs, the more it reduces the growth of tax revenue. This study concluded that all stakeholders in taxation use budgetary slack for motivation and control purposes and the tax authority must improve tax planning, estimates and predictions. Thus, tax offices must continue to increase their tax capacity regarding regulations, organization and governance, and human resources. The future research must include other variables besides budgetary slack that have the potential to affect tax revenues in Indonesia and must develop secondary data-based proxies to measure variables that affect tax revenues to anticipate difficulties in collecting primary data.

scholarly journals Tax compliance and behavioural response in South Africa: an alternative investigation

2013 ◽  
Vol 10 (3) ◽  
pp. 357-370 ◽  
Author(s):  
Zurika Robinson ◽  
Rebone Gcabo
Keyword(s):  
South Africa ◽  
South African ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Expected Utility Theory ◽  
Tax Revenue ◽  
Awareness Campaigns ◽  
Tax Amnesty ◽  
Revenue Collection ◽  
Specific Tax

Taxpayer behaviour has in South Africa moved to the forefront of the investigation of revenue collection with regular tax awareness campaigns being launched by the South African Revenue Service (SARS). Issues relating to tax amnesty and the contribution of the informal sector (second economy) to tax revenue have become important. This paper attempts to find explanations, be they economic or psychological, for taxpayer behaviour in South Africa. Factors influencing tax evasion and ultimately collection targets are thus examined. A questionnaire was designed to determine how individuals, in this case a sample of students, respond when filing taxes. Each question frames a scenario to invoke a specific tax regime. The paper’s unique findings show, generally, that behaviour is to a large extent determined by economic factors, specifically inequality as predicted by the expected utility theory. This theory also successfully predicts 50 per cent of the responses to the control questions. The remaining 50 per cent are explained by combined economic and psychological factors, modelled by the prospect theory. This is significant considering the fact that the results were generated within a developing and not a developed context as is the case in most studies of this type.

scholarly journals Main Factors Determining the Slovak Tax System Performance

2016 ◽  
Vol 9 (2) ◽  
pp. 185-197 ◽  
Author(s):  
Emil Burak ◽  
Juraj Nemec
Keyword(s):  
Tax Evasion ◽  
Quantitative Research ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Administration ◽  
Practical Reasons ◽  
Tax System ◽  
Quantitative Research Methods ◽  
Main Factors ◽  
High Level

Abstract The main goal of this paper was to identify the main factors determining the performance of the Slovak tax system. For practical reasons, we decided to deal with all of the potentially relevant dimensions that can be included in the theme – from tax policy to tax administration. The paper is based on primary and secondary data; it combines qualitative and quantitative research methods. The primary data were collected in two rounds, with long-term research about the needs perceived by tax officials and with the “Delphi method”. The comparison of the opinions of tax officials and tax experts with the existing evidence serves as the basis for the paper’s conclusions and policy proposals. The research shows that the most important areas mentioned by tax officials and experts are relevant (to simplify tax collection, to decrease tax bureaucracy, to provide better information about the tax system to businesses and citizens and to improve tax administration services). However, the second most frequent answer by tax officials (to decrease the tax burden) is somewhat disputable – the research indicates the existence of some level of tax illusion, even at the level of tax administration professionals. The research also reveals the relatively low priority given to the need to increase the level of risk connected with tax evasion, which is surprising because the data clearly indicate a very high level of tax fraud in the country.

Secrecy in Teflon international financial centres

2018 ◽  
Vol 60 (3) ◽  
pp. 777-797 ◽  
Author(s):  
Peter Yeoh
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Secondary Data ◽  
Business Community ◽  
Public Access ◽  
Primary Data ◽  
Tax Havens ◽  
Content Type ◽  
Study Approach ◽  
Concurrent Use

Purpose This paper aims to examine tax leakages in secrecy financial centres. Design/methodology/approach This qualitative study relies on primary data from relevant statutes and secondary data from the public domain and in particular academic sources. The study makes concurrent use of the case study approach. Findings The study reinforces existing suggestions that tax evasion is significantly widespread from advanced to emerging economies. It also suggests serious enforcement difficulties because of light-touch surveillance among competing tax havens and financial professionals. Further, while relevant laws are in place to deal with illicit activities, enhanced transparency is needed to quell the problem and, in this instance, public access to beneficial owner data such as exemplified by UK’s public registry approach. The US Foreign Account Tax Compliance Act is proving to be effective, and similar expectations are raised for the equivalent the Organisation for Economic Co-Operation and Development initiative from 2017 onwards. Research limitations/implications The paper is constrained with the general limitations associated with qualitative studies. These are, however, mitigated by triangulations of perspectives and so on. Practical implications The findings have implications for policymakers and the business community. Social implications The findings could help to narrow inequality gaps between and within economies. Originality/value The paper combines insights from high-profile cases with those from academic sources. The analysis is also undertaken from the combined perspectives of law, economics and accounting. It also focuses in secrecy issues in both offshore and onshore financial centres.

scholarly journals Contribution of Income Tax to GDP in Nepal

2020 ◽  
Vol 3 (1) ◽  
pp. 73-84
Author(s):  
Krishna Gopal Adhikari
Keyword(s):  
Research Design ◽  
Income Tax ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax System ◽  
Policy Makers ◽  
Revenue Generation ◽  
Descriptive Research ◽  
Revenue Collection ◽  
Income Tax Revenue

This research paper examines the contribution of income tax in revenue generation in Nepal after 2068 to 2073 B.S. The focus of the article is in the area of tax revenue collection. The results obtained from secondary data and information collected from reports, articles and journals. It is based on descriptive research design with the estimate of income tax to revenue generation. This suggests that the ratio of income tax on GDP is increasing every year since study period. Such a study is important in order to estimate contribution of income tax to GDP. The findings help to solve the problems of Income Tax System of Nepal. The main conclusion drawn from this study is the contribution income tax revenue is not sufficient to generate funds of tax revenues. This article recommends that the researchers, government and policy makers who want to know the contribution of income tax revenue to GDP in Nepal.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Tax Compliance ◽  
The State ◽  
Primary Data ◽  
Tax Revenue ◽  
Dominant Source ◽  
State Expenditure ◽  
Convenience Sampling

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance.   This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data.  The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to  individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

scholarly journals ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KANTOR PAJAK PRATAMA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Javier Sondakh ◽  
Jenny Morasa ◽  
Heince Wokas
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Local Development ◽  
Tax Compliance ◽  
Secondary Data ◽  
Tax Revenue ◽  
Small Community ◽  
Finance Minister ◽  
Tax Payments ◽  
Primary Service

In accordance with the decision of the finance minister 34/PMK.03/2005 UN taxation philosophy about sharing property tax revenues between the central government and local governments that receive the proceeds of land and building tax is directed for the purpose of public interest, then the proceeds from the PBB constitutes acceptance of the State which must be shared between the central government and local governments. The purpose of this study was to determine the level of tax compliance in Target and Realization of Land and Building Tax payments. Sources of data used in this study is secondary data is data that comes from the Tax Office Primary service Manado. The results showed that the Land and Building Tax Revenue in theperiod of four years from 2008-2011 continued to increase except in the year 2009. In general, most people are aware of their obligations as citizens of Indonesia are good and they are aware that taxes are a form of public participation in local development to better developed and developing countries. Also there is a small community is not aware of its obligations as a taxpayer PBB.

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