scholarly journals Educational Level and Tax Compliance: Empirical Evidence From Nigeria

2020 ◽  
Vol 10 (1) ◽  
pp. 160
Author(s):  
Stanley Ogoun ◽  
Godspower Anthony Ekpulu
Keyword(s):  
Educational Level ◽  
Government Expenditure ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Education Expenditure ◽  
Government Investment ◽  
Ex Post ◽  
National Priority ◽  
Ex Post Facto ◽  
The Government

The study interrogates the relationship between educational level and tax compliance in Nigeria. The study employs the ex post facto research design to ascertain how government investment in education enhances tax compliance. The study covers 17 years (2002-2018) for both tax revenue (a surrogate for tax compliance) and education expenditure (a surrogate for educational level). From the empirical results, the study concludes that there is a positive nexus between government expenditure on education and tax revenue. The study, therefore, recommends that as a matter of necessity, the government should invest more in the overall educational demand of her citizens not only from tax revenues but from other oil and non-oil sources. The governments, from the federal and state levels, should act as a matter national priority endeavour to meet up with the international budgetary benchmark allocation for education, as recommended by the United Nations Educational, Scientific and Cultural Organization (UNESCO) in its Education for All (EFA) document 2000-2015. This will give Nigerians more access to quality education that would result in moving up the global ranking in HDI with its resultant benefits.

scholarly journals Effect of Informal Sector Tax Revenue on Capital Development in Lagos Metropolis

2020 ◽  
Vol 34 (1) ◽  
pp. 1-14
Author(s):  
Jayeola Olabisi ◽  
Adegboyega Afolabi ◽  
Adebayo Olagunju ◽  
Folasade Ajewole Madariola
Keyword(s):  
Informal Sector ◽  
Secondary Data ◽  
Least Square ◽  
Tax Revenue ◽  
Capital Projects ◽  
Ordinary Least Square ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Government ◽  
Capital Development

AbstractThe study investigates the effect of informal sector tax proceeds on capital development in Lagos Metropolis. The study adopted Ex-post facto design to obtain secondary data, covering 20 years (2000–2019) from the Lagos State Internal Revenue Service and the Ministry of Budget and Planning. All the series were tested for normalities to determine the appropriateness of Ordinary Least Square (OLS) regression. The results of the study revealed that tax collected from the association, petty traders, and market men and women had a significant effect on capital development in Lagos Metropolis. It is evident from the monumental capital projects being executed by the government in the Metropolis. The study recommends that the government should not only create an enabling environment for the informal sector to thrive but also give all necessary support for its survival because the sector has contributed to the capital development of the Metropolis through tax revenue.

scholarly journals Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

2016 ◽  
Vol 5 (2) ◽  
pp. 144
Author(s):  
Sari Zawitri ◽  
Elsa Sari Yuliana
Keyword(s):  
Tax Compliance ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Narrative Case Study ◽  
Policy Suggestions ◽  
Before And After ◽  
Research Problems ◽  
Gross Income ◽  
The Government

Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue. 

scholarly journals Expenditure on sports and leisure by the Government of the State of Piauí

2020 ◽  
Vol 32 (1) ◽  
Author(s):  
Edmilson Santos Dos Santos ◽  
Luciano Juchem ◽  
Luiz Alcides Ramires Maduro
Keyword(s):  
State Government ◽  
Quantitative Data ◽  
Government Expenditure ◽  
Social Assistance ◽  
The State ◽  
Descriptive Statistics ◽  
Tax Revenue ◽  
Spending Behavior ◽  
The Government ◽  
Social Agendas

The present study aimed to analyze the participation of the government of Piauí in the bottom-up funding of sport and leisure public policies from 2013 to 2017, embracing four aspects: (1) comparison of expenditure with tax revenue; (2) comparison of expenditure with other social agendas, notably Social Assistance and Culture; (3) identifying the spending behavior regarding subfunctions; (4) analyzing the efficiency in resource liquidation comparatively. Quantitative data were collected from the National Treasure website and submitted to descriptive statistics. In a conclusive manner, the study indicated that: (a) state government expenditure with the SLF is far shorter than the estimated by the II National Sport Conference; (b) expenditure has not followed the positive revenue variation during the period; (c) when compared to Social Assistance and Culture, Sport and Leisure has been the less considered area on the government’s agenda; (d) there has been an abrupt chance in the government’s agenda towards performance sport; (e) the government acts in an efficient way regarding the liquidation of planned resources.

scholarly journals Modernization of Tax Administration, Human Integrity and Taxpayer Compliance in East Preanger

2021 ◽  
Vol 4 (1) ◽  
pp. 243-253
Author(s):  
Laras Pratiwi ◽  
Yeni Fitriani Somantri
Keyword(s):  
Public Services ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Maximum Level ◽  
Tax Revenue ◽  
Infrastructure Development ◽  
Economic Potential ◽  
The Government ◽  
The Many ◽  
Human Integrity

East Preanger is one of the regions in Indonesia that has a high economic potential. The potential economic in East Preanger based on knowledge and culture. Unfortunately, awareness of paying taxes still a serious spotlight. Tax revenue at the maximum level can be realized if people obey on their tax obligations. Some of the factors that cause low taxpayer compliance are the existence of public dissatisfaction with public services, uneven infrastructure development, and the many corruption cases committed by unscrupulous officials. This research is an associative study, which aims to determine the influence of tax modernization and human integrity on taxpayer compliance. Sampling technique using accidental sampling with the number of respondents 61 individual taxpayers scattered in the East Prianger. The results showed that tax modernization had no effect on taxpayer compliance, while human integrity had an effect on taxpayer compliance. This research is important because it’s able to explain the factors that affect taxpayer compliance. The novelty in this study is focusing on human integrity on tax compliance, especially in the East Preanger region. This study also provides ideas about solutions that must be taken by the government and society to increase tax revenue, especially in the East Prianger.

scholarly journals Examining the Influence of Individual Guidance and Counseling Services on the Self-Efficacy of Children Living in Orphanages in Bungoma County

2019 ◽  
Vol 1 (1) ◽  
pp. 48-61
Author(s):  
Benson M. Nasongo; James Kay; Bernard Chemwei
Keyword(s):  
Self Efficacy ◽  
The Self ◽  
Counseling Services ◽  
Guidance And Counseling ◽  
High Turnover ◽  
Orphaned Children ◽  
Counselling Services ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Government

The purpose of this study was to examine the influence of individual guidance and counselling services on the self-efficacy of orphaned children living in orphanages in Bungoma County. The researcher adopted the ex-post facto research design. The population of the study was 2132 orphans in the 20 orphanages. 280 of the orphans in all the 20 orphanages were interviewed. One (1) caregiver and one (1) administrator (again per orphanage) were interviewed. Out of a total of 20 Children’s Homes in Bungoma County, the researcher purposively sampled 280 orphans that were interviewed. Questionnaires and interview schedules were used to collect data from the respondents who included the orphans, orphanages administrators and caregivers. The self-efficacy scale of 1-4 was converted to between 0-100. The data was prepared, coded and analyzed using the Statistical Package for Social Sciences (SPSS) version 20. Strict ethical considerations were observed during the study. The study established that there was a positive and significant relationship between self-efficacy of orphaned children and individual guidance and counselling services. The study’s recommendations were that the government should come up with policies to guide all the orphanages in Kenya, including the process of guiding and counselling. Every orphanage should also engage the services of a qualified guiding and counselling specialist for the orphans and should be paid well to avoid high turnover. Individual guiding and counselling services should be encouraged in orphanages as they are effective. They help the orphans open up and share challenges and enable them to solve serious life’s challenges.

scholarly journals EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE

2021 ◽  
Vol 11 (1) ◽  
pp. 33-52
Author(s):  
Agus Supriyono ◽  
Intiyas Utami ◽  
Ali Muktiyanto
Keyword(s):  
Government Regulation ◽  
National Development ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Financial Condition ◽  
Qualitative Research Design ◽  
The Government ◽  
National Tax ◽  
Level Of Understanding ◽  
Medium Enterprises

The background of this research is the contribution of tax revenue from the Small Micro and Medium Enterprises (MSMEs) sector which is still less than the national tax revenue although the amount of tax revenue from the UMKM sector continues to grow. This condition occurs after the government issued special tax rates for MSMEs through Government Regulation Number 46 of 2013 and most recently amended through Government Regulation Number 23 of 2018. The sources of this research are the MSMEs taxpayers in Tegal City, Tegal Regency, and Brebes Regency which consist of industry players, store building owners, food stall owners, transportation service actors, workshop owners, gold shop owners, and fishing tool shop owners. This research was made using a qualitative research design with a qualitative descriptive approach. The conclusion obtained from this research is that MSMEs tax compliance is influenced by the determinants of the modernization of the taxation system (e-System), the financial condition of taxpayers, financial records, service from tax officers, the level of tax awareness, transparency of information on the use of tax results, the level of understanding of taxpayers. Taxes, tax systems, tax sanctions, and annual tax return forms. The theoretical benefit of this research is that it can be used as a reference in the development of further research, increasing knowledge about the theory related to tax compliance and the factors that affect the level of compliance of MSMEs in carrying out their tax obligations. The practical benefit of this research is that it can provide input for the Government to design regulations that can be understood by all levels of society and supported by simple and applicable instruments. As well as being able to contribute to MSMEs so that they can participate in national development through fulfilling honest and open tax obligations

scholarly journals Model Pertumbuhan Utang Luar Negeri Indonesia

2018 ◽  
Author(s):  
Muhammad Subhan
Keyword(s):  
Interest Rate ◽  
Government Expenditure ◽  
External Debt ◽  
Tax Revenue ◽  
Literature Study ◽  
First Order ◽  
Expenditure Rate ◽  
The Government ◽  
Linear Differential ◽  
The Interest Rate

The Government of Indonesia do external debt because government expenditure is greater than his revenue. External debt of Indonesia increas every year. To see its growth, it can be done with make a model of Indonesia’s external debt. This research is literature study. The model of the growth of Indonesia’s external debt in form of linear differential equations of first order that the solution can be determined. From the analysis results, Indonesia’s external debt affected by the interest rate, the expenditure rate, the tax revenue rate and non-tax revenue rate.

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

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

<p><em>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.</em></p>

Introduction

2018 ◽  
Author(s):  
Sven H. Steinmo
Keyword(s):  
United States ◽  
Tax Evasion ◽  
Tax Compliance ◽  
The United States ◽  
Tax Revenue ◽  
State Institutions ◽  
Political Cultures ◽  
History Of ◽  
The Government ◽  
Treat All

Why are some people more willing to pay their taxes than others? In some countries the government is able to collect more than 90% of the taxes it is owed, while in other countries more than 30% of tax revenue goes missing due to tax evasion. This book explores this question by examining the fiscal history of five different democratic nations: Sweden, Britain, Italy, the United States, and Romania. This chapter introduces the book and draws out the central themes introduced in the substantive chapters. Drawing on these rich historical chapters, the introduction shows that successful states have developed strong administrative capacities, treat all taxpayers fairly, and deliver value for the monies they collect. This chapter argues that differences in tax compliance across countries is not explained by different political cultures, but is instead explained by differences in the efficacy of state institutions and the ways they have interacted with their citizens.

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