Institutional Determinants Of Tax Buoyancy In Developing Nations

2016 ◽  
Vol 4 (1) ◽  
pp. 62 ◽  
Author(s):  
Saima Sarwar ◽  
Munnaza Ashraf

This study was conducted to examine the role of institutions on tax buoyancy in a set of developing nations. The analysis of 50 nations from the time period 1996-2013 indicates that mostly institutional factors such as bureaucratic efficiency, rule of law, corruption are affecting negatively to the tax collection in these regions. Revenue from indirect taxes is more sensitive to these non-economic factors in a society. Moreover, the study suggests that nature of relationship between tax buoyancy and institutional characteristics of the system is sensitive to different categories of political regimes i.e. Democracy and Autocracy. Results showed that democracy is affecting positively to the tax collection while autocracy is having negative impact in each case i.e. direct, indirect or total tax revenues. But in autocratic regimes, proportion of indirect and direct taxes in total revenue is more than in case of democracy. Findings help to suggest that efforts should be made to democratize the political system mostly in developing world so that more and more tax revenue generation could be made possible.   

1981 ◽  
Vol 13 (4) ◽  
pp. 427-439 ◽  
Author(s):  
Nabeel A. Khoury

Studies of legislatures in developing countries have to contend with a great deal of cynicism owing, in part, to a political controversy concerning the role of the legislative institution in the Third World. The executive branch, which is generally dominant in developing nations, often uses the legislature to legitimize executive actions. Legislators who agree to serve the executive in this fashion often exaggerate or misrepresent the importance of the legislature in their political system. Conversely, opposition groups, who are frequently excluded from the political process in Third World countries, denigrate the role of legislatures and often exaggerate their ineffectiveness. Scholars have mostly ingnored the role of legislatures in the process of development.


2020 ◽  
Vol 7 (01) ◽  
pp. 79-94
Author(s):  
Artika Wulan Agustin ◽  
Darmansyah Darmansyah ◽  
Suyanto Suyanto

ABSTRACT      The effort to increase tax revenue is an important issue because the source of funding for national development comes from tax revenue. This study aims to look at the effect of Compliance, Tax Audit and Tax Collection on Tax Revenue which is moderated by the Role of Account Representatives. The sample in this study consisted of 32 taxpayers registered in Sixth Foreign Investment Tax Office who were issued Tax Underpayment Assessment and tax appeal letter every year during 2017-2019. The type of data used is quantitative data from secondary data sources. The data analysis technique used is path analysis using the SEM model with the WarpPLS 5.0 program. Based on the results of the study note that taxpayer compliance has no effect on tax revenue. Whereas Tax Audits and Tax Collection affect the tax revenue. Tax audits that are moderated by the role of Account Representatives affect tax revenue. Meanwhile, collections that are moderated by the role of Account Representatives do not affect tax revenues. ABSTRAK      Upaya untuk meningkatkan penerimaan pajak adalah masalah penting karena sumber pendanaan untuk pembangunan nasional berasal dari pendapatan pajak. Penelitian ini bertujuan untuk melihat pengaruh Kepatuhan, Audit Pajak dan Pengumpulan Pajak terhadap Penerimaan Pajak yang dimoderasi oleh Peran Perwakilan Akun. Sampel dalam penelitian ini terdiri dari 32 wajib pajak terdaftar di Kantor Pajak Investasi Asing Keenam yang menerbitkan Surat Ketetapan Pajak Kurang Bayar dan surat banding pajak setiap tahun selama 2017-2019. Jenis data yang digunakan adalah data kuantitatif dari sumber data sekunder. Teknik analisis data yang digunakan adalah analisis jalur menggunakan model SEM dengan program WarpPLS 5.0. Berdasarkan hasil penelitian diketahui bahwa kepatuhan wajib pajak tidak berpengaruh terhadap penerimaan pajak. Sedangkan Audit Pajak dan Pengumpulan Pajak mempengaruhi penerimaan pajak. Audit pajak yang dimoderasi oleh peran Perwakilan Akun memengaruhi pendapatan pajak. Sementara itu, koleksi yang dimoderasi oleh peran Perwakilan Akun tidak memengaruhi pendapatan pajak. JEL Classification: H21, H25


Author(s):  
Daysi S.M. Engka ◽  
Steeva Y.L. Tumangkeng

KAJIAN EFEKTIFITAS DAN KONTRIBUSI PAJAK TERHADAP PAD KABUPATEN MINAHASA UTARA Daysi S.M.Engka, Steeva Y.L.Tumangkeng Ekonomi Pembangunan-Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi   ABSTRAK Pajak daerah sebagai salah satu sumber PAD diharapkan mampu memberikan kontribusi terhadap PAD Kabupaten Minahasa Utara. Penelitian ini bertujuan untuk Mengetahui besar kontibusi pajak  terhadap pendapatan asli daerah Kabupaten Minahasa Utara,  Mengetahui tingkat efektifitas pajak daerah Kabupaten Minahasa Utara. Manfaat Penelitian  Dapat menjadi bahan masukan bagi pemerintah daerah Kabupaten Minahasa Utara dalam mengatur dan mengelolah keuangan daerah. Dapat menjadi bahan publikasi bagi pihak – pihak yang membutuhkan informasi menyangkut pajak dan PAD Kabupaten Minahasa Utara. Dengan menggunakan alat analisis Efektifitas dan Kontribusi di pakai untuk mengetahui seberapa besar tingkat efektifitas pemungutan pajak di Kabupaten Minahasa Utara dan analisis kontribusi untuk melihat peranan Pajak terhadap PAD.Luaran yang akan di hasilkan dalam penelitian ini yaitu berupa kajian Publikasi Ilmiah yang akan di muat dalam Jurnal Terakreditasi Nasional. Kata Kunci : Pajak, PAD ABSTRACT   As one of the local tax revenue sources are expected to contribute to PAD North Minahasa regency. This study aims to Know, contributing substantial tax on revenue North Minahasa Regency, Knowing the level of effectiveness of local tax North Minahasa regency. Benefits Research can be input for the regional government of North Minahasa Regency in organizing and managing the regional finance. May be the publicity material for the party - those who need the information concerning taxes and PAD North Minahasa Regency. By using analytical tools Effectiveness and Contributions in use to know how big the effectiveness of tax collection in North Minahasa Regency and contribution analysis to look at the role of Taxes on PAD.Luaran that will be generated in this study are in the form of a study of Scientific Publications that will fit in the Journal Accredited National. Keywords : Taxes, PAD


2020 ◽  
pp. 1-7
Author(s):  
Sesilia Tiwow ◽  
Juliana Ohy ◽  
Bambang Hermanto

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan pemungutan BPHTB di Kota Tomohon. Penelitian ini menggunakan metode deskriptif eksploratif dengan pendekatan kualitatif. Teknik pengumpulan data yaitu dengan melakukan wawancara dan  studi pustaka berupa realisasi BPHTB setiap tahun dan peraturan daerah tentang BPHTB yang berlaku. Di kota Tomohon, pemungutan pajak BPHTB berdasarkan Peraturan Daerah No. 2 tahun 2011 dan dilaksanakan oleh BPKPD Kota Tomohon dengan menggunakan sistem self assesment. Adapun dalam pelaksanaan pemungutan BPHTB ini tak lepas dari peran notaris/PPAT dan pihak kecamatan dalam hal ini camat sebagai PPATS. Tarif BPHTB yang dikenakan sebesar 5%.  Berdasarkan hasil penelitian menunjukan bahwa pemungutan BPHTB di kota Tomohon telah berjalan dengan baik, dapat dilihat dari realisasi BPHTB selama beberapa tahun terakhir yang melebihi target, namun adapun tahun tertentu yang sangat jauh dibawah target. Hal ini karena sifat BPHTB yang tidak memiliki potensi penerimaan pajak yang jelas dan menentu.   Abstract This study aims to determine how the implementation of BPHTB collection in Tomohon City. This research uses descriptive exploratory method with a qualitative approach. Data collection techniques are by conducting interviews and literature study in the form of the realization of the BPHTB every year and the regional regulations on BPHTB that are in effect. In the city of Tomohon, BPHTB tax collection is based on Regional Regulation No. 2 of 2011 and implemented by BPKPD Tomohon City using a self-assessment system. As for the implementation of this BPHTB collection, it cannot be separated from the role of the notary / PPAT and the sub-district party, in this case the sub-district head as PPATS. The BPHTB rate is 5%. Based on the results of the study, it shows that the collection of BPHTB in Tomohon City has been going well, it can be seen from the realization of BPHTB over the last few years that has exceeded the target, but there are certain years that are far below the target. This is due to the nature of BPHTB which does not have clear and definite tax revenue potential.  


2020 ◽  
Vol 7 (01) ◽  
pp. 79-94
Author(s):  
Artika Wulan Agustin ◽  
Darmansyah Darmansyah ◽  
Suyanto Suyanto

ABSTRACT      The effort to increase tax revenue is an important issue because the source of funding for national development comes from tax revenue. This study aims to look at the effect of Compliance, Tax Audit and Tax Collection on Tax Revenue which is moderated by the Role of Account Representatives. The sample in this study consisted of 32 taxpayers registered in Sixth Foreign Investment Tax Office who were issued Tax Underpayment Assessment and tax appeal letter every year during 2017-2019. The type of data used is quantitative data from secondary data sources. The data analysis technique used is path analysis using the SEM model with the WarpPLS 5.0 program. Based on the results of the study note that taxpayer compliance has no effect on tax revenue. Whereas Tax Audits and Tax Collection affect the tax revenue. Tax audits that are moderated by the role of Account Representatives affect tax revenue. Meanwhile, collections that are moderated by the role of Account Representatives do not affect tax revenues. ABSTRAK      Upaya untuk meningkatkan penerimaan pajak adalah masalah penting karena sumber pendanaan untuk pembangunan nasional berasal dari pendapatan pajak. Penelitian ini bertujuan untuk melihat pengaruh Kepatuhan, Audit Pajak dan Pengumpulan Pajak terhadap Penerimaan Pajak yang dimoderasi oleh Peran Perwakilan Akun. Sampel dalam penelitian ini terdiri dari 32 wajib pajak terdaftar di Kantor Pajak Investasi Asing Keenam yang menerbitkan Surat Ketetapan Pajak Kurang Bayar dan surat banding pajak setiap tahun selama 2017-2019. Jenis data yang digunakan adalah data kuantitatif dari sumber data sekunder. Teknik analisis data yang digunakan adalah analisis jalur menggunakan model SEM dengan program WarpPLS 5.0. Berdasarkan hasil penelitian diketahui bahwa kepatuhan wajib pajak tidak berpengaruh terhadap penerimaan pajak. Sedangkan Audit Pajak dan Pengumpulan Pajak mempengaruhi penerimaan pajak. Audit pajak yang dimoderasi oleh peran Perwakilan Akun memengaruhi pendapatan pajak. Sementara itu, koleksi yang dimoderasi oleh peran Perwakilan Akun tidak memengaruhi pendapatan pajak. JEL Classification: H21, H25


2015 ◽  
Vol 3 (3) ◽  
pp. 18
Author(s):  
Saima Sarwar ◽  
Azka Jamil Akhter

The purpose of this study is to investigate the impact of economic and political reforms on the decisions related to Financial Sector development both in developed and developing nations. Panel of sixty nations divided almost equally in both sections for the time period 1990-2012 has been used. Using Discroll-Kraay Fixed Effect estimation technique, results revealed that in all cases either for whole panels or for separate developing and developed nations, process of economic reforms is playing most important role in the development of this sector among all other variables and this becomes more prominent in case of developed nations. While among political factors, role of Governance has been observed positive and strongly  significant in its impact on the development of this sector for all cases. But Democracy showed positive effect only for developed nations not for developing nations which highlights this fact that consistency is the most required ingredient in case of economic development overall. Overall findings of the study helps in concluding that in case of developing countries, economic reforms are proving to be more fruitful and swift in their outcomes than political reforms. 


2018 ◽  
Vol 13 (1) ◽  
pp. 58-66
Author(s):  
Shaho Gandoman Heidari ◽  
Gerasimos Soldatos

AbstractThe present paper attempts to investigate the challenges of taxation in Iran based on the tax behavior of construction companies in Kurdistan Province. From a 165 questionnaires, Scheffe and Friedman tests were applied to test the following research hypotheses: Efficiency of tax laws, the role of tax experts in filing correct tax reports, the extent to which willing or unwilling tax noncompliance is detectable, and the effectiveness of penalties considering the case of construction companies. The evidence rejects tax law efficiency as well as the efficiency of the penalty-reward system and confirms the negative impact of tax noncompliance on tax revenue. Also, interestingly enough, neither the input of financial expertise in filling out tax reports nor the role of accounting information when taxable income is reported is shown to be statistically significant. Altogether these results point to a highly problematic tax regime in Iran at least in so far as corporate tax from construction companies in Iranian Kurdistan is concerned.


2014 ◽  
Vol 10 (2) ◽  
pp. 1873-1880
Author(s):  
Mohammad Salih Memon ◽  
Dr. Asad RazaAbdi ◽  
Mr. Sarmad Rahat

The major development variables was checked by the effects of taxation by using linear regression, and looking at the results and their discussions it is very clearly observed by the researchers that increased tax collection will boost the inflation, means producers are shifting the burden of taxes on the consumers which is not a good sign for the smooth economic system, and tax collections are not purely concerned with the investment means investors are not looking for the tax shelter or rebate but only they are looking to the opportunities, and finally tax collection have negative impact on Un-employment rate, which states that improved tax collections are properly utilized in productive opportunities in the result un-employment rate is decreasing.  


2019 ◽  
pp. 22-29
Author(s):  
Н. В. Фрадкіна

The purpose and tasks of the work are to analyze the contemporary Ukrainian mass culture in terms of its value and humanistic components, as well as the importance of cultural studies and Ukrainian studies in educational disciplines for the formation of a holistic worldview of modern youth.Analysis of research and publications. Scientists repeatedly turned to the problems of the role of spirituality in the formation of society and its culture. This problem is highlighted in the publications by O. Losev, V. Lytvyn, D. Likhachev, S. Avierintsev, M. Zakovych, I. Stepanenko and E. Kostyshyn.Experts see the main negative impact of mass culture on the quality approach, which determines mass culture through the market, because mass culture, from our point of view, is everything that is sold and used in mass demand.One of the most interesting studies on this issue was the work by the representatives of Frankfurt School M. Horkheimer and T. Adorno «Dialectics of Enlightenment» (1947), devoted to a detailed analysis of mass culture. Propaganda at all socio-cultural levels in the form is similar in both totalitarian and democratic countries. It is connected, according to the authors, with the direction of European enlightenment. The tendency to unify people is a manifestation of the influence of mass culture, from cinema to pop. Mass culture is a phenomenon whose existence is associated with commerce (accumulation in any form – this is the main feature of education), in general, the fact that it exists in this form is related to the direction of the history of civilization.Modern mass culture, with its externally attractive and easily assimilated ideas and symbols, appealing to the trends of modern fashion, becomes a standard of prestigious consumption, does not require intense reflection, allows you to relax, distract, not teach, but entertains, preaches hedonism as the main spiritual value. And as a consequence, there are socio-cultural risks: an active rejection of other people, which leads to the formation of indifference; cruelty as a character trait; increase of violent and mercenary crime; increase in the number of alcohol and drug addicts; anti-patriotism; indifference to the values of the family and as a result of social orphanhood and prostitution.Conclusions, perspectives of research. Thus, we can conclude that modern Ukrainian education is predominantly formed by the values of mass culture. Namely, according to the «Dialectic» by Horkheimer and Adorno, «semi-enlightenment becomes an objective spirit» of our modern society.It is concluded that only high-quality education can create the opposite of the onset of mass culture and the destruction of spirituality in our society. It is proved that only by realizing the importance of cultivating disciplines in the educational process and the spiritual upbringing of the nation, through educational reforms, humanitarian knowledge will gradually return to student audiences.Formation of youth occurs under the influence of social environment, culture, education and self-education. The optimal combination of these factors determines both the process of socialization itself and how successful it will be. In this context, one can see the leading role of education and upbringing. It turns out that the main task of modern education is to spread its influence on the development of spiritual culture of the individual, which eventually becomes a solid foundation for the formation of the individual. Such a subject requires both philosophical and humanitarian approaches in further integrated interdisciplinary research, since the availability of such research will provide the theoretical foundation for truly modern educational and personal development.


2021 ◽  
pp. 104-109
Author(s):  
Chernysh O.O.

The urgency of the researched problem is connected with the growing role of mass media in modern conditions leads to change of values and transformation of identity of the person. The active growth of the role of the media, their influence on the formation and development of personality leads to the concept of “media socialization” and immutation in the media. The aim of the study is to outline the possibilities of the process of media socialization in the context of immutation in the media. The methods of our research are: analysis of pedagogical, psychological, literature, synthesis, comparison, generalization. The article analyzes the views of domestic and foreign scientists on the problem of immutation in the media and the transformation of the information space. In the context of the mass nature of the immutation of society, the concept of “media socialization” becomes relevant, which is the basis for reducing the negative impact of the media on the individual.The author identifies the lack of a thorough study of the concept of “media socialization” in modern scientific thought. Thus, media socialization is associated with the transformation of traditional means of socialization, and is to assimilate and reproduce the social experience of mankind with the help of new media.The article analyzes the essence of the concepts “media space”, “mass media” and “immutation”. The influence of mass media on the formation and development of the modern personality is described in detail.The study concluded that it is necessary to form a media culture of the individual, to establish safe and effective interaction of young people with the modern media system, the formation of media awareness, media literacy and media competence in accordance with age and individual characteristics for successful media socialization. The role of state bodies in solving the problem of media socialization of the individual was also determined. It is determined that the process of formation of media culture in youth should take place at the level of traditional institutions of socialization of the individual.The author sees the prospect of further research in a detailed analysis and study of the potential of educational institutions as an institution and a means of counteracting the mass nature of the immutation of society.Key words: immutation, media socialization, mass media, media space, information.


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