scholarly journals TAX COMPLIANCE: THEORIES, RESEARCH DEVELOPMENT AND TAX ENFORCEMENT MODELS

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Fauzan Misra
Keyword(s):  
Social Psychology ◽  
Law Enforcement ◽  
Tax Compliance ◽  
Tax Law ◽  
Research Development ◽  
Tax Enforcement ◽  
Low Level ◽  
Moral Ethics ◽  
Behavioral Phenomenon ◽  
Economic Deterrence

Tax compliance is still a serious problem in various countries. This is indicated by the low level of tax compliance and tax ratio. This paper aims to discuss tax compliance from three main perspectives, namely theories about tax compliance, research variables derived from the theory put forward, and models of tax compliance enforcement. Broadly speaking, this theory is divided into two, namely the economic-deterrence model and the fiscal and social psychology model. For a discussion of the research variables that have been tested before, this article follows the classification proposed by Devos (2014). Devos divides these variables into three classifications, namely tax / moral ethics variables, equity and fairness variables and deterrence measures variables. This writing also discusses tax compliance as a behavioral phenomenon. Next, the models of tax law enforcement are explained as proposed by Alm and Torgler (2011) and several other proposed models. Alm and Torgler classified the models into three paradigms, that is, traditional deterrence paradigm, services paradigm, and trust paradigm. These models are proposed to build a mutually beneficial enforcement model for tax authorities and taxpayers.

scholarly journals IMPLEMENTASI RESTORATIVE JUSTICE DALAM PENEGAKAN HUKUM PAJAK

Yuridika ◽  
2014 ◽  
Vol 29 (3) ◽  
Author(s):  
Sarwirini
Keyword(s):  
Law Enforcement ◽  
Restorative Justice ◽  
Tax Evasion ◽  
Good Governance ◽  
Tax Law ◽  
General Philosophy ◽  
Tax Enforcement ◽  
Tax Assessment ◽  
Criminal Matters ◽  
Tax Payers

In order to prevent the tax evasion, the tax law can be enforced by tax collection, tax assessment and tax investigation. This paper is based on legal research using statute and conceptual approaches. The legal issues of this paper focus on two problems; the philosophical basis and general philosophy of restorative justice in the law enforcement and whether the philosophical and restorative justice principles become a foundation for the tax law enforcement in Indonesia. The result of the paper indicates that the philosophical and the restorative justice principle has become the foundation for regulation and tax enforcement rather than repressive or retributive justice. Persuasive approach focused on tax payers and officers’ consensus is the best mechanism for tax evasion, not only related on civil and criminal matters, but also for administrative. The implementation of restorative justice principle will be appropriate if the principle is accompanied by good governance principles.Keywords: tax, restorative justice, law enforcement, persuasive, and concensus.

scholarly journals Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers

2020 ◽  
Vol 24 (1) ◽  
pp. 154
Author(s):  
Edrick. P. Putra, Heru Tjaraka
Keyword(s):  
Law Enforcement ◽  
Tax Compliance ◽  
Positive Influence ◽  
Tax Law ◽  
Test Results ◽  
Classic Problem ◽  
Compliance Behavior ◽  
Compliance Level ◽  
Research Questions ◽  
Almost All

The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically examines taxpayers in Central Kalimantan, specifically in Palangkaraya. The research questions raised are whether the interaction between tax awareness and tax law enforcement impact on strengthening taxpayer compliance behavior. Second, whether the interaction between trust in tax authority and tax law enforcement has an impact on strengthening taxpayer compliance behavior. The test results show that both tax awareness and trust in tax authority have a positive influence on the taxpayer obedient behavior. The tax law enforcement moderation variable is tested to be a moderation variable that reinforces the taxpayer's compliance behavior. In the final section we offer conclusions, contributions, and implications, including suggestions for further research.

scholarly journals The Importance of Account Representative Services and Tax Law Enforcement

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Della Fadhilatunisa
Keyword(s):  
Law Enforcement ◽  
Random Sampling ◽  
Sample Selection ◽  
Simple Random Sampling ◽  
Statistical Test ◽  
Tax Law ◽  
Test Results ◽  
Selection Methods ◽  
Tax Enforcement ◽  
Simultaneous Testing

This study aims to discuss the service influence of account representative on taxpayer compliance, the influence of tax law enforcement on taxpayer compliance, as well as the influence of service account representative and law enforcement tax To taxpayer’s compliance. The study used quantitative approaches using simple random sampling sample selection methods, as many as 100 taxpayer respondents. The statistical test is multiple regression. Partial test results prove that account Representative's service affects taxpayer compliance with contributions to provide and provide services required by taxpayer’s to facilitate taxpayer’s in fulfilling Its tax obligations. Tax law enforcement affects the taxpayer's compliance with the contributions of providing appropriate sanctions for taxpayer’s who do not fulfill their exposure obligations. Simultaneous testing results proved that account representative services and tax enforcement have an effect on the taxpayer's compliance with the contributions of providing services that meet the needs and sanctions deemed Taxpayer’s

scholarly journals Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?

2017 ◽  
Vol 2 (3) ◽  
pp. 11-17
Author(s):  
I Made Sudarma ◽  
I Nyoman Darmayasa
Keyword(s):  
Law Enforcement ◽  
Transcendental Phenomenology ◽  
Tax Compliance ◽  
Jel Classification ◽  
Ethical Considerations ◽  
The Public ◽  
Tax Amnesty ◽  
Spirituality And Religion ◽  
Moral Ethics ◽  
Trust And Power

Objective - The main objective of this study is to explore the meaning of voluntary tax compliance by a person after they are granted tax amnesty. Methodology/Technique - This research is qualitative research and uses a transcendental phenomenology method. Findings - The results show that tax compliance does not automatically increase after a grant of tax amnesty. The reason for this is the fact that taxpayers wish to avoid being tax audited. Tax amnesty is therefore not yet useful in build trust in the tax authority. Tax authorities need to convince the public that tax amnesty creates justice for all taxpayers. The power of the tax authority is useful to strengthen law enforcement measures. Furthermore, fundamental moral and ethical considerations based on internalization, spirituality and religion tend to improve taxpayers' honesty. Novelty - The trust and power of a tax authority that is in line with taxpayers' honesty is fundamental voluntary to tax compliance. The results of this research demonstrate the need for new tax policies to increase voluntary tax compliance Type of Paper: Empirical Keywords: Moral Ethics; Tax Amnesty; Transcendental Phenomenology; Trust; Voluntary Tax Compliance. JEL Classification: H20, H21, M41.

PRIVATIZING UK TAX LAW ENFORCEMENT?

1986 ◽  
Vol 64 (3) ◽  
pp. 319-333 ◽  
Author(s):  
CHRISTOPHER HOOD
Keyword(s):  
Law Enforcement ◽  
Tax Law

FATCA violation underlies latest US tax and securities fraud charges

2015 ◽  
Vol 16 (1) ◽  
pp. 74-76
Author(s):  
Miriam Fisher ◽  
Brian McManus
Keyword(s):  
Law Enforcement ◽  
Service Providers ◽  
Task Force ◽  
Tax Compliance ◽  
Financial Fraud ◽  
Securities Fraud ◽  
Content Type ◽  
The Impact ◽  
First Time ◽  
Practical Implications

Purpose – To explain the details and implications of a September 9, 2014 federal indictment, US v. Robert Bandfield, the first time a Foreign Account Tax Compliance Act (FATCA) violation has been charged as an “overt act” in furtherance of a tax conspiracy and securities fraud. Design/methodology/approach – Provides background, including the enactment of FATCA and the details of the indictment; describes an undercover investigation conducted by President Obama’s Financial Fraud Enforcement Task Force; and discusses the warnings this indictment sends to the global financial community. Findings – The indictment confirms the coordinated and aggressive tactics US law enforcement is now employing to investigate and prosecute offshore financial fraud. Practical implications – Banks and financial service providers need to be aware of the impact of enhanced US regulatory obligations and implement appropriate compliance measures. These institutions must also remain sensitive to risks presented by unscrupulous customers. Finally, they must be ready to manage appropriately information-gathering and investigatory inquiries originating with US authorities. Originality/value – Practical guidance from experienced tax controversy lawyers.

Organizational and legal problems of the event initial investigative measures for sentenced to punishment in the form of compulsory labor, correctional labor and restriction of freedom

2020 ◽  
pp. 50-58
Author(s):  
Павел Николаевич Красоткин ◽  
Александр Николаевич Ласточкин
Keyword(s):  
Law Enforcement ◽  
Police Officers ◽  
Legal Regulation ◽  
Low Level ◽  
Legal Problems ◽  
Regions Of Russia

В статье рассматриваются некоторые вопросы правовой регламентации и практики проведения первоначальных розыскных мероприятий в отношении осужденных к наказаниям в виде обязательных работ, исправительных работ и ограничения свободы, уклоняющихся от контроля уголовно-исполнительных инспекций, а также исследованы проблемы их осуществления в некоторых территориальных органах Федеральной службы исполнения наказаний. К проблемам организационно-правового характера, связанным с порядком проведения первоначальных розыскных мероприятий в отношении указанных категорий осужденных, следует отнести: формулировку понятия первоначальных розыскных мероприятий; незаконное проведение мероприятий по установлению местонахождения осужденных к лишению права занимать определенные должности или заниматься определенной деятельностью; низкий уровень взаимодействия уголовно-исполнительных инспекций с полицией (по вопросам задержания, доставления в суд, представления интересов инспекций в судах) и судами (по вопросам замены наказания и обязательному личному присутствию осужденных в зале судебного заседания); границы полномочий сотрудников инспекций и полиции по вопросам задержания осужденных, направления представления в суд о заключении осужденного под стражу, их доставления в суд; особенности расчета сроков, установленных для проведения мероприятий; неопределенность сроков подачи в суд представления о замене ограничения свободы другим видом наказания; материальную ответственность осужденных; форму участия осужденных в судебном процессе; особенности сроков исчисления задержания; проведение первоначальных розыскных мероприятий в случае неявки осужденного для постановки на учет; особенности задержания уклоняющихся осужденных в других регионах России, других государствах. Высказываются предложения по совершенствованию российского законодательства и правоприменительной практики. The article discusses some issues of legal regulation and the practice of conducting initial investigative measures in relation for persons sentenced to punishment in the form of compulsory labor, correctional labor and restriction of freedom, evading control of penal inspections and also explores the problems of their implementation in some territorial bodies of the Federal Penal Service. The organizational and legal problems associated with the procedure for conducting initial investigative measures in relation to these categories of convicts include: the wording of the initial investigative measures; illegal measures to establish the whereabouts of persons deprived of their right to occupy certain positions or engage in certain activities; low level of interaction of the penal inspectorates with the police (regarding detention, transfer to court, representing the interests of inspections in the courts) and the courts (regarding the replacement of sentences and the mandatory personal presence of convicts in the courtroom); the boundaries of the powers of inspectorates and police officers in matters of detention of convicts, the direction of submission to the court on the detention of the convicted person, their transfer to court; features of calculating the deadlines set for events; the uncertainty of the deadline for filing with the court the idea of replacing the restriction of freedom with another type of punishment; liability of convicts; the form of participation of convicts in the trial; features of terms of calculation of detention; conducting initial investigative measures in case of non-appearance of the convicted person for registration; features of detention of evading convicts in other regions of Russia and other states. Suggestions are made for improving Russian legislation and law enforcement practice.

scholarly journals Certainty and Uncertainty in Tax Law: Do Opposites Attract?

Laws ◽  
2020 ◽  
Vol 9 (4) ◽  
pp. 30
Author(s):  
Alexander V. Demin
Keyword(s):  
Law Enforcement ◽  
Everyday Life ◽  
International Organizations ◽  
Good Faith ◽  
The Other ◽  
Tax Law ◽  
General Requirement ◽  
Law Enforcement Agencies ◽  
The One ◽  
Effective Channel

The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means of the most optimal (and in some cases the only possible) settlement of relations in the field of taxes. On the contrary, uncertainty and fragmentation in tax law are colossal problems subject to overcome by the efforts of scientists, legislators, judges, and practicing lawyers. Uncertainty in tax law is manifested in two ways: on the one hand, negatively—as a defect (omission) of the legislator and, on the other hand, positively—as a set of specific legal means and technologies that are purposefully used in lawmaking and law enforcement. In this context, relatively determined legal tools are an effective channel for transition from uncertainty to certainty in the field of taxation. A tendency towards increased use of relatively determined legal tools in lawmaking processes (for example, principles, evaluative concepts, judicial doctrines, standards of good faith and reasonableness, discretion, open-ended lists, recommendations, framework laws, silence of the law, presumptive taxation, analogy, etc.), and involving various actors (courts, law enforcement agencies and officials, international organizations, citizens, organizations and their associations) allow making tax laws more dynamic flexible, and adequate to changing realities of everyday life.

scholarly journals Reforming of Tax Law Enforcement in Modern Russia

2009 ◽  
Vol 5 ◽  
pp. 335-342
Author(s):  
Irina Glazunova ◽  
Keyword(s):  
Law Enforcement ◽  
Tax Law
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