scholarly journals Role of the External Auditor in Maximizing Budget Revenues Jordan as a Case Study

2020 ◽  
Vol 10 (1) ◽  
pp. 182
Author(s):  
Ali Mustafa Magablih
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Audit Process ◽  
External Audit ◽  
Tax Collection ◽  
Positive Role ◽  
External Auditor ◽  
Data Auditing

External audit is an important factor in maximizing, collecting and increasing the efficiency of the financial departments with regards to controlling the budget revenues and making them smoother and also in the production of accurate and credible tax data and thus a real and fair taxation that achieves the objectives of different parties. External audit works on increasing and promoting the voluntary tax compliance, detecting and deterring cases of tax evasion, controlling the tax collection process almost completely, reducing the efforts of the tax departments through relying on the tax disclosure which would be provided by the taxpayer after an effective audit process; such a process contributes significantly to the prevention of intentional and unintentional cases of tax evasion resulting from fraud and error in both the tax data provided and the financial data on which data was prepared. This subject was strengthened by a field study based on a questionnaire to test the research hypotheses and reach to a set of findings and recommendations, most important of which is that the external audit has a positive role in improving tax collection through the adaptation of the financial departments on the tax disclosure prepared and approved by the auditor and ensuring the existence of a previous process in this regard that would reduce tax collection costs, contributes to the transition from a comprehensive data auditing to selective auditing and helps to eliminate past tax accumulations.

State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abraham Gyamfi Ababio ◽  
Arthur Gnonsio Mangueye
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Probit Model ◽  
Content Type ◽  
Medium Scale ◽  
State Legitimacy ◽  
Negative Effect ◽  
Sizable Proportion

Purpose Improving tax compliance would drive the needed development in Ghana. Small and medium scale enterprises (SME) constitute a sizable proportion of the Ghanaian economy but its contribution to tax revenue is below expectation. This study aims to determine whether SME's perception of state legitimacy affects tax compliance. Design/methodology/approach A structured questionnaire was administered to 200 SMEs randomly drawn from Dodowa in the Shai-Osudoku District of Greater Accra Region. Descriptive statistics and the Probit model with sample selection were used to analyse the data. Findings The study found that SME's perception of government legitimacy exerts a significant negative effect on reducing profit to avoid tax liability (ß = −0.0305, p < 0.05). Other factors such as education and fear of fines and penalties were also found to reduce the likelihood that the firm would reduce profit to avoid high tax liability. Still, tax knowledge had a positive effect on this behaviour. Practical implications This study would help deepen policymakers' knowledge of how to improve tax compliance among SMEs in Ghana. Originality/value The originality of this work is that it explicitly models the role of fiscal exchange theory in explaining tax compliance among SMEs in Ghana by using robust methodology.

Dissemination and Cultural Change as an Alternative Business Value Proposition in the Construction Industry: Manni Group Case Study

2021 ◽  
pp. 239496432110497
Author(s):  
Umberto Tinazzi
Keyword(s):  
Construction Industry ◽  
Cultural Change ◽  
Business Value ◽  
Value Proposition ◽  
Positive Role ◽  
New Techniques ◽  
Group Case ◽  
The Right

There is a gap of knowledge between practitioners about the off-site construction. For this reason, the Manni Group case study presented in this article highlights the positive role of dissemination as business value proposition support in the context of off-site construction industry. The Manni Group involved opinion leaders, professionals, universities and industrial partners in a network of dissemination that, going beyond the concept of advertising, it generated a multiple effect of value creation between the direct and indirect involved stakeholders. Dissemination emerges as a model of action that creates impacts on cultural change. It is scalable and applicable in many areas where actors have the right competences to manage the dissemination. Wherever there is a knowledge gap or friction towards new techniques and methodologies, the model is able to create value for companies and stakeholders involved in the emerging network.

scholarly journals A Socio-Economic Model of Sales Tax Compliance

Economies ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 88
Author(s):  
Ahmad Farhan Alshira’h ◽  
Moh’d Alsqour ◽  
Abdalwali Lutfi ◽  
Adi Alsyouf ◽  
Malek Alshirah
Keyword(s):  
Tax Evasion ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Sales Tax ◽  
Annual Reports ◽  
Social Psychological ◽  
The Social ◽  
Compliance Model ◽  
Moderating Role

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-compliance can be categorized into two, namely economic and social/psychological theories. In a more serious note, tax evasion has remained a key issue among governments all over the globe, with Jordan being no exception. Jordan has undertaken different fiscal measures to increase compliance in the domestic front in the past decades, but based on annual reports, the country is still experiencing a considerable increase in net public debt and fiscal deficit that can be traced back to the increased tax non-compliance rate. This is specifically true in the case of sales tax in Jordan. To compound the matter further, literature concerning the determinants of sales tax compliance as well as other determinants that drive non-compliance is still scarce, with a universal tax compliance model able to explain the issue with clarity still being elusive. Hence, this work proposed the determinants of sales tax compliance in the context of small and medium-sized enterprises (SMEs) in Jordan, extending Fischer’s model of tax compliance, and adding the moderating role of tax knowledge and direct effect of tax service quality. This study proposed a model encapsulating the social, psychological and economic factors to provide insight into the sales tax compliance of Jordanian SMEs.

scholarly journals Peran Tradisi Irung-Irung dalam Memperkuat Civic Engagement Generasi Muda di Kabupaten Bandung Barat

2020 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Agil Nanggala ◽  
Elly Malihah
Keyword(s):  
Civic Engagement ◽  
Information And Communication Technologies ◽  
Communication Technologies ◽  
Qualitative Approach ◽  
Case Study Method ◽  
Positive Role ◽  
Information And Communication ◽  
Younger Generation

This study aimed to analyze the role of the irung-irung tradition in strengthening civic engagement of the younger generation of Cihideung Village. This study used a qualitative approach with the case study method. Data collection techniques used interviews, observations, and literature studies. The results showed that the traditional irung-irung procedure: praying together, marching to water resources, custom ceremonial process, sacrificing animals, eating together, and closing prayers, the younger generation’s involvement in the irung-irung tradition was more focused on the aspect of democracy through the positive role it plays, not yet at the traditional level, the strategy for strengthening the engagement of the younger generation was through the empowerment of youth and utilizing information and communication technologies.

scholarly journals The Economic Crisis and the Role of External Audit: The Case of Greece

2020 ◽  
Vol 8 ◽  
pp. 179-190
Author(s):  
Victoria A. Zgouva ◽  
Dimitrios S. Varsos ◽  
Nikitas A. Assimakopoulos
Keyword(s):  
Tax Evasion ◽  
Systems Approach ◽  
Global Financial Crisis ◽  
Monetary Policies ◽  
Efficient Operation ◽  
The Great Depression ◽  
History Of ◽  
External Auditor ◽  
The Global Financial Crisis

The global financial crisis of 2008 has been rivaled only by the Great Depression of the 1930s. The breadth and duration of this crisis had an adverse impact on every national economy, reflecting the systemic interdependence of an interconnected economic ecosystem, and the strengths and weaknesses of individual countries, regions, and monetary policies. The economic crises was particularly disparaging to the Greek state, which has a long history of excessive public spending, massive tax evasion, wage growth not supported by proportional productivity, and unsustainable debt levels. The health of the economy was further eroded as a result of a lack of confidence that was driven by questionable accounting practices and the misreporting of economic performance indicators by successive governments. The Court of Audit of the Hellenic Republic1 operates as the independent external auditor for the Greek state. Its effective and efficient operation within its mandated boundaries will be instrumental in the nation’s economic recovery and a key preventing measure to arrest financial mismanagement in the future. This work will describe the context in which the CoA carries out its activities, and will explore the means through which the organization can apply a systems approach to its structure, function, and management paradigm for the purpose of reinforcing its strategic, operational, and tactical capacity.

scholarly journals The Role of Islamic Education in Social Change: A Case Study of the Elementary Schools of District Shaheed Benazir Bhuttu Abad, Sindh

2018 ◽  
Vol I (II) ◽  
pp. 32-44
Author(s):  
Mr. Mahboob Ali Dehraj ◽  
Mr. Rameez Ali Mahersar
Keyword(s):  
Social Change ◽  
Islamic Education ◽  
School Level ◽  
Survey Method ◽  
Positive Role ◽  
Good Citizen ◽  
Religious Subject ◽  
Character Building

Pakistan came into being on the basis of two nation theory. There are number of subjects that are offered as compulsory at the secondary level of education. Islamic education is one of the subject that is compulsory at school level in Pakistan. Being a religious subject for Muslim students studying in Pakistani schools, it is considered to be important in character building. In this study, an attempt has been made to analyze the effectiveness of Islamic education in the educational system and gauge students’ perspectives on Islamic education as a character building tool. Survey method has been used to seek the objectives of the study. The population of the study includes students of secondary schools in District SBA. The Data has been collected through personal visits by giving questionnaires to students. The Percentage has been used in the analysis of the data. Major findings of the study suggest that Islamic education helps the students to become good citizen and plays a positive role as agents of social change in their local communities. Keywords: Pakistan, Educational Reformation, Deformation, Islam

scholarly journals Studi Kasus: Peran Orang Tua dalam Pendidikan Inklusi di Sekolah Dasar Seruma

2021 ◽  
Vol 5 (1) ◽  
pp. 69
Author(s):  
Kristi Wardani ◽  
Siti Irene Dwiningrum
Keyword(s):  
Inclusive Education ◽  
Positive Role ◽  
Case Study Design ◽  
Inclusive Learning ◽  
Inclusive Schools ◽  
The Subject ◽  
Data Credibility ◽  
Role Of Parents

This qualitative research with case studies aims to analyze the role of parents in inclusive education at SD SERUMA Sleman. This type of research is qualitative with a case study design. In accordance with the research design, the subject was Seruma Elementary School in Sleman Regency. Collecting data using interview and documentation techniques. The validity of the data was done by confirming the results of observations and interview documents. The data credibility test is done by extending observations, increasing persistence, and references. The results showed that the role of parents in inclusive education is implemented in a participatory and collaborative manner. The positive role of parents can have a strong influence on the implementation of inclusive schools. These results indicate that the role of parents and schools and teachers to be involved in the process of implementing inclusive education is very supportive of the creation of better and meaningful inclusive learning.

scholarly journals The Effects of Taxation on Economic Development: the Moderating Role of Tax Compliance Among SMEs

2022 ◽  
Author(s):  
Eugene Adjei Werekoh
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Wealth Creation ◽  
Economic Progress ◽  
Global Cost ◽  
Tax Education ◽  
Developed Nations ◽  
Moderating Role

Abstract The amount of revenue collected often determines a country's economic growth and development. Taxes continue to be one of the most important constituents in managing nationwide income in emerging and developed nations. In this sense, tax evasion might have serious effects, especially because the global cost of non-compliance by taxpayers is quite significant. Small and medium-sized firms (SMEs) are the backbone of economies around the world, driving economic progress and growth, as well as innovation and wealth creation. The high incidence of tax non-compliance among SMEs, on the other hand, stymies the progress that SMEs are meant to bring to many nations. Thus, the study aim at assessing the effects of taxation on economic development with its moderating role of tax compliance. The descriptive research design with quantitative approach was employed. The population of the study consist is 10,000 SMEs operating in Kumasi currently with a sample size of 400 SMEs. The instrument for data collection in this study was questionnaire. The data that was collected was analysed using SPSS. The findings demonstrated that in formulating strategies to enhance voluntary compliance, it is crucial for the relevant authorities to be aware of, understand and appreciate taxation taxpayers’ compliance behaviour and the need to provide tax education services. The results indicated that tax compliance enhanced the effectiveness of taxation to impact on economic development. The moderating role of tax compliance in the relationship between taxation and economic development was low but positive.

scholarly journals Integral Tax Collection Index as a New Approach to Assessing Tax Administration

2021 ◽  
Vol 13 (6) ◽  
pp. 54-80
Author(s):  
A.L. Osmolovskaya-Suslina ◽  
◽  
S.R. Borisova ◽  
V.A. Moskvina ◽  
◽  
...  
Keyword(s):  
Tax Compliance ◽  
Tax Administration ◽  
Budget Process ◽  
Tax Collection ◽  
Tax Base ◽  
Ex Post ◽  
Tax Payments ◽  
Budget Forecasts ◽  
Budget Execution

Budget mobilization and improvements in the quality of tax administration are always among the top priorities for fiscal authorities. During periods of instability the role of tax compliance and budget execution increases even more. Times like these require quick analysis and adaptation of the tax system to changing economic conditions, and do not always allow conventional scientific approaches to be used in the analysis of tax collection. Fiscal authorities are faced with the need to create relatively simple tools for assessing that would allow one to analyze revenues with a minimum set of data and to assess the efficiency of the tax authorities taking into account changes in the macroeconomic environment. The integral index of collection presented in this work can help solve this problem. The essence of the approach is to analyze the coherence of two dynamics: actual tax receipts and their proxy tax base. The methodical advantages of the proposed indicator are its relative simplicity and versatility. It is applicable for most of the tax and non-tax payments and can be used both independently and in conjunction with other indicators of tax collection completeness. The above makes the index a convenient tool for quick analysis at different stages of the budget process—it can be useful not only for ex-post understanding of trends in budget revenues execution and tax administration dynamics, but also for improving the accuracy of budget forecasts ex-ante.

scholarly journals The Influence of Carbon Tax on the Feasibility of Industrial Project: A Case Study of Heat Exchanger Replacement at PT Kaltim Methanol Industri, Indonesia

2020 ◽  
Vol 20 (2) ◽  
pp. 196
Author(s):  
Wingo Wira Dewanatan ◽  
Muhammad Kurniawan Adiputra ◽  
Imam Karfendi Putro ◽  
Soni Hartanto ◽  
Jonas Kristanto ◽  
...  
Keyword(s):  
Heat Exchanger ◽  
Co2 Emission ◽  
Carbon Tax ◽  
Point Of View ◽  
Financial Policies ◽  
Positive Role ◽  
Industrial Project ◽  
The Cost

Petrochemical industries have faced growing pressure to decrease their carbon emission from direct and indirect sources. This work aims to demonstrate a carbon tax’s introduction to a feasibility study on the heat exchanger (HE) replacement project at PT Kaltim Methanol Industri, Indonesia. The project was aimed to avoid methanol release as much as 48.88 MT/year. The release of methanol can also be associated with CO2 emission with an emission factor of 0.6 ton CO2e/ton methanol. Here, we investigated the influence of inclusion and exclusion of carbon tax to monetize the CO2 release. From the project investment point of view, carbon tax inclusion is expected to increase the cost-saving. Introduction of the carbon tax as high as 10 USD/ton CO2e with 5% annual increase gives IRR value of 7.06% with Payout Time (PoT) of ca. 11 years. The IRR value without carbon tax scenario is 6.68 % with the same range of PoT. Hence, the inclusion of carbon tax may increase the feasibility of the project. This work has demonstrated the positive role of the carbon tax to increase the feasibility of a project which inlines with the national initiatives to curb the CO2 emission from chemical industries. It is also worth noting that introduction of carbon tax should be accompanied by a reorganization of government incentives, including several financial policies to create a conducive atmosphere for investors in Indonesia.

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