The investment activity of Russian business: Relationships with corporate income tax burden

2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya
Keyword(s):  
Income Tax ◽  
Systems Approach ◽  
Corporate Income Tax ◽  
Federal State ◽  
Tax Burden ◽  
Return On Assets ◽  
Investment Activity ◽  
Analysis And Synthesis ◽  
Tax Benefits

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

scholarly journals ANALISIS PERENCANAAN PAJAK (TAX PLANNING) DALAM UPAYA MENINGKATKAN EFISIENSI BEBAN PAJAK PENGHASILAN BADAN PADA PT AKASHA WIRA INTERNASIONAL TBK

2013 ◽  
Vol 5 (1) ◽  
pp. 37-44
Author(s):  
Dessy Herlisnawati ◽  
Yola Fahmi Ahmad
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Tax Burden ◽  
Operational Costs ◽  
Tax Efficiency ◽  
Tax Benefits ◽  
The Cost ◽  
Tax Expense

ABSTRACTCompetition increases, the company is expected to make savings in all areas. One ofthe savings that can be done by the company is in the field of taxation, namely to streamlinethe burden of corporate income tax with tax planning. The purpose of this study was toinvestigate the implementation and effect of how the Tax Planning (Tax Planning) in Effortsto Increase the Efficiency of Corporate Income Tax Expense PT Akasha Wira InternationalTbk.The result showed that Tax Planning conducted by PT Akasha Wira International Tbkhas not been implemented properly, this can be seen from the persistence of the cost of taxexpendituresthat can still be maximized. Tax planning can still be maximized is consideringproviding tax benefits are included in the payroll, this planning can save the tax burden of4.5%. So that the tax burden can be saved then the company should consider providing taxbenefits to employees who entered into the payroll, thus increasing the operational costs ofsalaries, by itself will reduce tax payable.Keyword : Tax Planning, Equity, Income Tax, Efficiency.

scholarly journals ANALISIS PERENCANAAN PAJAK UNTUK PAJAK PENGHASILAN PASAL 21 PADA PT. XYZ

account ◽  
2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Nabila Gita Hapsari ◽  
Lia Ekowati ◽  
Agus Buntoro
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Tax Allowance ◽  
Net Profit ◽  
Tax Benefits ◽  
Permanent Employees ◽  
A Company

ANALISIS PERENCANAAN PAJAK UNTUK PAJAK PENGHASILAN PASAL 21PADA PT. XYZNabila Gita [email protected] Ekowati [email protected] [email protected] Program Studi Akuntasi Keuangan, Politeknik Negeri Jakarta  ABSTRACT Tax is the country's main income which according to the company (taxpayer) is an expensethat will reduce the company's net profit. So many companies tend to want to minimize their tax burdenby planning taxes that are adjusted to the applicable tax regulations. One of the taxes in Indonesia isIncome Tax Article 21 and PT. XYZ is one of the companies that carry out the obligation to collectIncome Tax Article 21. This research aims to describe the tax and tax planning Article 21 which isappropriate for PT. XYZ in accordance with applicable tax regulations. In this research the data wereanalyzed qualitatively (descriptively) which later gave many explanations related to tax planningArticle 21 of the permanent employees of PT. XYZ by doing alternative calculation of Income TaxArticle 21. From the results of the research showed that PT. XYZ has not done tax planning properly.Then it is recommended to use Income Tax Article 21 calculations using the gross up method. Wherethe company provides a tax allowance whose value is the same as Income Tax Article 21 which willbe deducted from each employee. These tax benefits can be charged to commercial and fiscal financialstatements. So when a company makes a fiscal correction, the tax allowance can reduce the company'sfiscal profit and the company's corporate income tax value will be smaller.   Keywords: Tax planning, Income tax Article 21 income tax, gross up method. ABSTRAKPajak merupakan penghasilan utama negara yang menurut perusahaan (wajib pajak)merupakan beban yang akan mengurangi laba bersih perusahaan. Sehingga banyak perusahaancenderung ingin meminimalkan beban pajaknya dengan melakukan perencananaan pajak yangdisesuaikan dengan peraturan perpajakan yang berlaku. Salah satu pajak yang ada di Indonesiaadalah Pajak Penghasilan (PPh) Pasal 21 dan PT. XYZ merupakan salah satu perusahaan yangmelaksanakan kewajiban pemungutan PPh Pasal 21. Penelitian ini bertujuan untuk medeskripsikanperpajakan dan perencanaan PPh Pasal 21 yang tepat untuk PT. XYZ yang sesuai dengan peraturanperpajakan yang berlaku. Dalam penelitian ini data dianalisis secara kualitatif (deskriptif) yangnantinya banyak memberikan penjelasan terkait perencanaan pajak PPh Pasal 21 karyawan tetapPT. XYZ dengan melakukan alternatif perhitungan PPh Pasal 21. Dari hasil penelitian menunjukkanbahwa PT. XYZ belum melakukan perencanaan pajak dengan baik. Maka disarankan menggunakanperhitungan PPh Pasal 21 menggunakan metode gross up. Dimana perusahaan memberikantunjangan pajak yang nilainya sama dengan PPh Pasal 21 yang akan dipotong setiap karyawan.Tunjangan pajak tersebut dapat dibebankan kedalam laporan keuangan komersial dan fiskal.Sehingga ketika perusahaan melakukan koreksi fiskal, tunjangan pajak tersebut dapat mengurangilaba fiskal perusahaan serta nilai pajak PPh Badan perusahaan akan lebih kecil.  Kata kunci: Perencanaan pajak, Pajak penghasilan Pasal 21, Metode gross up.

scholarly journals MODERN TRENDS IN INVESTMENT ACTIVITY OF AGRICULTURAL ENTERPRISES IN RADIOACTIVELY CONTAMINATED AREAS

2021 ◽  
Vol 5 (41) ◽  
pp. 110
Author(s):  
V. Kalenska
Keyword(s):  
Key Words ◽  
Agricultural Producers ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Role Of The State ◽  
Analysis And Synthesis ◽  
Methodological Approaches ◽  
State And Local ◽  
Agriculture Development

The study has revealed the importance and the significant potential of Ukrainian agriculture development including that located in radioactively contaminated areas (RCA). The research has proved the necessity to increase the effectiveness of investment support of agricultural producers in RCA. Besides, it has determined the aim to identify modern trends of investment activity of agricultural enterprises in radioactively contaminated areas. Based on the implementation of economic and statistical methods, analysis and synthesis, as well as systemic functional, and historically methodological approaches, main modern trends in investment activity of agricultural producers located in the Zhytomyr region and fulfilling their own operative activities in RCA, have been outlined. The study has emphasized the existence of mostly negative trends in investment support of agricultural enterprises in radioactively contaminated areas and the necessity to activate the role of the state and local authorities in solving problems. Key words: investments, investment activity, radioactively contaminated areas, agriculture, agricultural enterprises from radiation-contaminated areas.

scholarly journals REKONSTRUKSI SISTEM PEMUNGUTAN PAJAK PENGHASILAN (PPH) BADAN BERBASIS NILAI KEADILAN

2011 ◽  
Vol 11 (Edsus) ◽  
Author(s):  
Amin Purnawan
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Tax Burden ◽  
New Paradigm ◽  
Rate System ◽  
Corporation Tax ◽  
Taxation Policy ◽  
Equilibrium Relationship ◽  
Income Tax Law

Fairness in taxation policy can be viewed from: first, the equilibrium relationship between tax authorities and taxpayers,  secondly, equitable allocation of the tax burden on various segments of society according to his ability. Corporate income tax collection system did not reflect the sense of justice because the application of the single rate system of corporation tax burden caused injustice, and the authority of the tax authorities are still too broad. It needs political reconstruction based corporate income tax law of justice based on Pancasila, through structuring and strengthening aspects of philosophy, the subtance and structure of tax law. Progressive tax law by using a new paradigm is expected to display the figure of taxation more equitable and humane, so as to promote awareness of voluntary compliance from tax payer, followed by transparency and responsibility of countries to achieve people’s welfare. Keywords: Reconstruction, Corporate Income Taxes, Juctice

The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures

2003 ◽  
Vol 25 (s-1) ◽  
pp. 1-25 ◽  
Author(s):  
Sanjay Gupta ◽  
Mary Ann Hofmann
Keyword(s):  
Income Tax ◽  
Fixed Effects ◽  
Capital Investment ◽  
Manufacturing Sector ◽  
Tax Incentives ◽  
Corporate Income Tax ◽  
Capital Expenditures ◽  
Tax Burden ◽  
Tax Regimes ◽  
Statutory Tax Rate

This study examines how variations in states' corporate income tax regimes affect new capital investment by business. Using U.S. state-aggregated data from 1983 to 1996, we find in pooled and fixed-effects regressions that new capital expenditures by corporations in the manufacturing sector are decreasing in the income tax burden on property (measured as the product of the statutory tax rate and the property factor weight), and increasing at a decreasing rate in investment-related tax incentives. The effect of the income tax burden on property is more pronounced for states mandating unitary taxation or the throwback rule. Triangulating our empirical findings with prior analytical and simulation studies suggests the following hierarchy for the relative importance of major attributes of state corporate income tax regimes: the unitary or throwback requirement is most influential on incremental capital investment, followed by apportionment weights and tax rates, and, finally, investment-related incentives.

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