scholarly journals Analysis of the Determinants of Tax Policy Compliance in Nigeria

2020 ◽  
Vol 10 (2) ◽  
pp. 34
Author(s):  
Robert Dibie ◽  
Raphael Dibie
Keyword(s):  
Tax Evasion ◽  
Tax Policy ◽  
Positive Relationship ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Assessment System ◽  
Tax Administration ◽  
Strong Positive Correlation ◽  
Policy Compliance ◽  
Tax Laws

This paper examines the factors that determines tax policy compliance and the impediments to effective tax administration in Nigeria. The objectives are to: (a) determine if there is a relationship between knowledge of tax laws and compliance in Nigeria; and (b) if there is a positive relationship between corruption and tax compliance. The paper argues that taxpayers’ knowledge of Nigerian tax laws could positively influence citizens attitude and behavior towards compliance. The primary data were derived from interviews, and questionnaires. The conceptual frameworks are based on strategic and benchmark approaches, and principal agent model. The data analysis shows that there is a strong positive relationship between lack of tax knowledge, low level of education and tax compliance in Nigeria. The findings of this study also reveal that there is a strong positive correlation between corruption and tax evasion. The inadequate use of information technology in tax administration, and lack of government incentives as well as poor working condition have negative correlation with tax collection management. There is however significant relationship between inappropriate assessment system, poor economic situation in the country, and lower tax compliance rate in the country. Some benchmark strategic policy recommendations are provided on how to better implement tax compliance laws in Nigeria in the future.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta)

2017 ◽  
Vol 2 (2) ◽  
pp. 163-175
Author(s):  
Yuli Tri Cahyono
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Total Sample ◽  
Assessment System ◽  
Analysis Method ◽  
Self Assessment ◽  
Tax Laws ◽  
Convenience Sampling ◽  
Tax Payers

This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income. The total sample of this research were 95 individual tax payers. The technique to collect sample in this research is convenience sampling. The data analysis method is multiple linear regression. The results of this research shows that the variable of perceptions of service quality give the influence towards the tax income, meanwhile the variable of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws are not influence towards the tax income. Keywords: tax evasion, self assessment system, perceptions of service quality, the level of tax income 

TAX GAP AS A CONSEQUENCE OF UNPAID TAX LI-ABILITIES

2021 ◽  
pp. 375-385
Author(s):  
RADAN KOSTIĆ ◽  
MILAN MIHAJLOVIĆ
Keyword(s):  
Resource Allocation ◽  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
Tax Administration ◽  
Special Importance ◽  
Eu Countries ◽  
Tax Gap ◽  
Efficient Resource ◽  
The Subject

Tax evasion and grey economy are present in all countries. It’s es-timated that grey economy in developed EU countries is at around 10-15% of GDP, while it amounts to over 30% of GDP in Serbia. Therefore the subject of this paper is determining basic goals of Serbia’s tax policy, i.e. combating grey economy that complicates efficient resource allocation and slows down economic development, because economic subjects that are prone to tax evasion represent disloyal competi-tion to economic subjects that do business legally. In order to fight tax evasion, or-ganization and work of tax administration are of special importance.

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 Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital

2020 ◽  
Vol 1 (2) ◽  
pp. 119-125
Author(s):  
Redo Alpha Hernando ◽  
Dian Wahyudin
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Public Trust ◽  
Tax Administration ◽  
State Revenue ◽  
Optimal Tax ◽  
Descriptive Qualitative

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration

scholarly journals Factors Influencing Tax Compliance Intention Among Sole Proprietors: A Proposed Model

2019 ◽  
Vol 3 (3) ◽  
pp. 14-26
Author(s):  
Razilina A Razak ◽  
Zainol Bidin
Keyword(s):  
Information Dissemination ◽  
Data Gathering ◽  
Tax Compliance ◽  
Expected Utility Theory ◽  
Economic Consequences ◽  
Mediating Effect ◽  
Tax Administration ◽  
Unique Problem ◽  
Voluntary Compliance ◽  
Tax Laws

Tax non-compliance is a unique problem as it does not only depend on the economic consequences but also the result of the combination of factors such as psychological, sociological, ethics, enforcement, tax administration, and demographics. Various strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM) to combat non-compliance problems in Malaysia such as taxpayers education, programs to increase tax awareness, tax audit, and tax investigation. Hence, in this study, we have developed a new model to predict the intention to comply among sole proprietors in Malaysia. The model is based on the Theory of Planned Behavior associated with the Expected Utility Theory and Deterrence Theory. The potential factors that influence the intention to comply with tax laws such as attitude towards the intention to comply, audit factors that consist of penalty rates and the probability of being audited, opportunity and subjective norms are studied. The mediating effect of information dissemination is also examined in this study. Non-audited taxpayers are chosen as a sample to measure voluntary compliance instead of enforced compliance. This research had adopted quantitative method of data gathering by way of questionnaire. Voluntary compliance is the key to a successful tax administration. Thus, it is very critical for IRB to determine the factors that can influence the intention to comply voluntarily with tax laws.  

scholarly journals Republic of Armenia

2020 ◽  
Vol 20 (45) ◽  
Author(s):  
Keyword(s):  
Tax Policy ◽  
Business Processes ◽  
Tax Compliance ◽  
The State ◽  
Policy Framework ◽  
Tax Administration ◽  
Compliance Management ◽  
State Revenue ◽  
Strategic Options ◽  
General Guidance

This mission advised on strategic options to enhance tax compliance in Armenia. It complements the March 2018 tax administration mission, which provided the State Revenue Committee (SRC) with general guidance to develop and implement a compliance improvement framework.1 At the request of the authorities, this report focuses on the specific issues which continue to hamper effective compliance management, including the tax policy framework and the SRC’s business processes.

scholarly journals The Electronic Systems And Taxpayer Compliance

2019 ◽  
Vol 23 (1) ◽  
pp. 143
Author(s):  
R. M. Oktaviani, R. Wahono, C. Srimindarti, P. Hardiningsih
Keyword(s):  
Positive Relationship ◽  
Tax Compliance ◽  
The Internet ◽  
Tax Administration ◽  
Electronic Systems ◽  
Billing System ◽  
Filing System ◽  
The Government

Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the  taxpayer compliance. In addition, it was also meant to test and analyze the influence of understanding the internet as a moderating relationship between the implementation of the e-Filing system on the taxpayer compliance.The sample of 105 respondents. The results of this study indicated that the application of e-Billing system did not affect the taxpayer compliance, while the application of e-Filing system has a positive and significant effect on the tax compliance. While understanding the internet is proven to strengthen the positive relationship between the application of e-Filing system to the taxpayer compliance.

scholarly journals Current State of Research on the Interaction of Theory on Tax Evasion and the Developments in the Field of Digital Tax Administration

2021 ◽  
Vol 1 (1) ◽  
pp. 95-110
Author(s):  
Tina Krieger
Keyword(s):  
Tax Evasion ◽  
Research Question ◽  
Tax Compliance ◽  
Fundamental Principle ◽  
Tax Administration ◽  
Starting Point ◽  
The Rich ◽  
State Of Research ◽  
The One ◽  
The Impact

Fairness in the sense of tax equality is a fundamental principle in modern tax systems, which needs to be protected for various reasons. This has become challenging for tax administrations – particularly in the digital age. On the one hand, digitalisation entails the danger of tax evasion and avoidance, but if used properly by the tax authorities, it may as well be a chance for more tax transparency. By surveying the existing literature on tax compliance in the context of digitalisation, this paper represents a first attempt to merge the rich research already done on the theory of tax evasion with the insights gained from the digitalisation efforts of tax administrations. The objective of this paper is to provide a solid starting point for further research in the area of digitalisation and fair taxation, addressing the research question: “How can digitalisation of the tax administrations contribute to fair taxation?” From the literature research, it became clear that there is no publication of a theoretical nature that systematically deals with the impact of the digitalisation of the tax administration on the objectives of fair taxation. However, our research revealed numerous literary references that provide a valuable starting point to unite the research streams and bridge the research gap identified.

scholarly journals KEBIJAKAN PEMERIKSAAN DLREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

2011 ◽  
Vol 11 (1) ◽  
pp. 37
Author(s):  
Deddy Arif Setiawan
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Assessment System ◽  
Director General ◽  
Process Data ◽  
Self Assessment ◽  
Tax Laws ◽  
Tax Audit

<p class="Style1"><em>Taxation assessment system which was been used Indonesian, is self assessment system. </em><em>Taxpayers do to calculate and pay income tax, and to submit a Periodic </em>Tax <em>Return </em><em>and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return </em><em>correctly, completely, and clearly. That obligation was been tested by tax audit.</em></p><p class="Style1"><em>Audit is a series of activities to collect and process data, information and or evidence </em><em>conducted in an objective and professional manner based on an auditing standard in </em><em>order to assess tax compliance and other objectives for enforcement of provisions of </em><em>the tax laws. Director General of Taxes has the authority to conduct an audit to test </em><em>complience of the Taxpayer and for other purposes in respect to the implementation of </em><em>the tax laws.</em></p><p class="Style1"><strong><em>Keywords : </em></strong><em>self assessment system and tax audit</em></p>

scholarly journals MENAKAR MASALAH DAN TANTANGAN ADMINISTRASI PAJAK: KEPATUHAN PAJAK DI ERA SELF-ASSESSMENT SYSTEM

2019 ◽  
Vol 1 (1) ◽  
pp. 6
Author(s):  
Nur Farida Liyana
Keyword(s):  
Information Technology ◽  
Business Processes ◽  
Public Awareness ◽  
Tax Compliance ◽  
Assessment System ◽  
Tax Administration ◽  
Self Assessment ◽  
Organizational Improvement ◽  
Excellent Service ◽  
Directorate General

Tax compliance is a major problem that needs to get more attention in the era of self assessment system. Many factors cause low taxpayer compliance. Trust in tax institutions, complicated regulations, low public awareness and tax administration are the main issues affecting taxpayer compliance in Indonesia. Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance. In addition, changes in people's perspectives need to be continued, excellent service and organizational transparency need to be carried out by the Directorate General of Taxes. Education of taxpayers needs to be improved to improve tax compliance and channeling payments and reporting needs to continue to be a new effort in this era of information technology. Finally, collaboration with all government and private agencies is a complement to raising tax awareness so that voluntary compliance can be achieved.

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