scholarly journals An Analysis of Personal Income Tax Compliance Rate in Indonesia For The Period 1996-2004

2015 ◽  
Vol 54 (3) ◽  
pp. 347
Author(s):  
Friska P. Panjaitan
Keyword(s):  
Income Tax ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Personal Income ◽  
Personal Income Tax

.

Determinants of Personal Income Tax Compliance: Perception of Nigerian Tax Payers

2015 ◽  
Author(s):  
Edosa Joshua Aronmwan ◽  
Ehichioya Imobhio ◽  
Famous Izedonmi
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Payers

scholarly journals Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization

2020 ◽  
pp. 016001762094281
Author(s):  
Julio López-Laborda ◽  
Jaime Vallés-Giménez ◽  
Anabel Zárate-Marco
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Fiscal Decentralization ◽  
Tax Compliance ◽  
Personal Income ◽  
Extensive Literature ◽  
Personal Income Tax ◽  
Institutional Variables ◽  
The Public ◽  
The Individual

This article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article considers the variables included in the classical tax evasion model of Allingham and Sandmo, as well as tax morale and political-institutional variables, including those linked to the country’s fiscal decentralization. The results obtained confirm, on one hand, those reached in the very extensive literature studying tax evasion from the individual perspective (including the importance of the dynamic element) and, on the other, the relevance of the spatial component in explaining tax compliance, so that greater or lesser tax compliance is partly explained by factors such as the tax behavior of neighbors or how those neighbors are treated by the public sector.

scholarly journals What are the Challenges in Designing An Effective Personal Income Tax System?

2016 ◽  
Vol 62 (1) ◽  
pp. 59
Author(s):  
Raeni Raeni ◽  
Astika Sari
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Compliance Rate ◽  
Personal Income ◽  
Personal Income Tax ◽  
Personal View ◽  
Study Approach ◽  
High Compliance Rate ◽  
Tax Systems ◽  
The Individual

This article aims to examine the challenges of designing individual’s income tax systems in general and particularly to observe taxpayers’ behaviour in developing countries. This study used case study approach to gain in depth understanding type of taxpayers’ attitude towards personal income tax systems. Based on the analyses, tax behaviour, which comprises the perception of fairness and motivation to comply, attracts urgent challenges in designing effective tax on personal income in every country and mainly underdeveloped countries. Every human being in each country has their social pattern towards tax policy. When the individual perception of fairness is significant, it will harmonise the ’client and service approach’ between taxpayers and governments. This condition would influence tax morale of individuals to comply with the policy and achieve high compliance rate. Therefore, it has argued that personal view of fairness and their motivation to comply with tax systems are becoming vital challenges in designing the tax policy on individual income. AbstrakArtikel ini bertujuan untuk menginvestigasi tantangan-tantangan yang dihadapi dalam merancang sistem perpajakan untuk wajib pajak orang pribadi dan secara khusus menganalisa perilaku wajib pajak di negara-negara berkembang. Penelitian ini menggunakan pendekatan studi literatur untuk mendapatkan secara mendalam jenis perilaku wajib pajak penghasilan orang pribadi. Berdasarkan hasil analisis terkait perilaku pajak, yang terdiri dari persepsi keadilan dan motivasi untuk mematuhi memberikan tantangan tersendiri dalam merancang pajak yang berlaku atas penghasilan pribadi di setiap negara dan terutama negara-negara berkembang. Setiap individu memiliki pola yang berbeda ketika berinteraksi terhadap kebijakan pajak. Ketika persepsi individu terhadap keadilan adalah signifikan, hal itu akan menyelaraskan pendekatan ’client and service’ antara pembayar pajak dan pemerintah. Kondisi ini akan memengaruhi semangat individu untuk mematuhi kebijakan dan mencapai tingkat kepatuhan yang tinggi. Oleh karena itu, asumsi bahwa pandangan individu terhadap keadilan dan motivasi untuk mematuhi sistem pajak menjadi tantangan penting dalam merancang kebijakan terhadap wajib pajak orang pribadi.Kata kunci: Pajak Penghasilan Orang Pribadi; Prinsip Keadilan; Moral Wajib PajakJEL classifications: E63

scholarly journals The distribution of UK personal income tax compliance costs

2010 ◽  
Vol 42 (3) ◽  
pp. 351-368 ◽  
Author(s):  
Laurence Mathieu ◽  
Catherine Waddams Price ◽  
Francis Antwi
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Personal Income ◽  
Personal Income Tax ◽  
Compliance Costs

Two General Lessons from the 2019 Personal Income Tax Reform of China

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Zhiyong An
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Reform ◽  
Tax Compliance ◽  
Personal Income ◽  
Third Party ◽  
Tax Incidence ◽  
Personal Income Tax ◽  
Academic Researchers ◽  
Income Tax Reform

Abstract We have identified two general lessons, suggested from the 2019 personal income tax reform of China, regarding third-party reporting, tax compliance, and tax incidence. First, third-party reporting is an effective mechanism to enforce tax compliance. Second, tax evasion can affect tax incidence. We argue that these two general lessons are important for both academic researchers and policymakers.

PENGARUH SOSIALISASI PAJAK, PELAKSANAAN SANKSI DENDA, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN PPH ORANG PRIBADI

2018 ◽  
Vol 13 (1) ◽  
pp. 49-61
Author(s):  
Mohammad Solehudin
Keyword(s):  
Income Tax ◽  
Annual Report ◽  
Tax Compliance ◽  
Secondary Data ◽  
Personal Income ◽  
Personal Income Tax ◽  
Data Types ◽  
Independent Variables ◽  
Compliance Testing ◽  
The Individual

The aims of this research is to determine how socializing influence of tax, penalties andimplementation of service tax authorities on tax compliance in the annual report PPh such as aprivate person either partially or simultaneously or jointly on individual taxpayers who havebusiness or work freely in the district KPP Pratama Kebon Jeruk Satu. This research uses samplerandom sampling and for the types of data uses primary and secondary data types. The primary datasource is obtained directly from the individual taxpayer who has a business or performs listed have aNPWP in KPP Pratama Kebon Jeruk Satu. While secondary data such as the number of individualtaxpayers who registered have income from business or work freely. Independent variables used aretax dissemination, implementation of financial penalities, and service tax authorities. The dependentvariable in this research is the taxpayers compliance. Testing in this research using SPSS 21.0. Theresults of the research showed that the socialization of tax, penalties implementation, and service taxauthorities partially significant effect on tax compliance and simultaneously have a significantimpact also on tax compliance. Implementation of penalties is the most dominant variable or aneffect on tax compliance in reporting SPT Personal Income Tax.

scholarly journals PERSONAL INCOME TAX: EXPERIENCE OF FOREIGN COUNTRIES

2019 ◽  
pp. 76-86
Author(s):  
Oksana TULAI ◽  
Andrii YAMELYNETS
Keyword(s):  
Low Income ◽  
Tax Evasion ◽  
Income Tax ◽  
Tax Compliance ◽  
Personal Income ◽  
Personal Income Tax ◽  
Foreign Experience ◽  
Advantages And Disadvantages ◽  
Foreign Countries

Introduction. In the current conditions of the integration movement of Ukraine to the European Union and the reform of the institutions of state power, the issue of studying foreign experience of the system of taxation of individuals' incomes is actualized. The application of effective practices of other states will contribute to increasing the fiscal role of the personal income tax in Ukraine, reducing social inequality and increasing the welfare of the population. Purpose. The purpose of the article is to find out the features, trends and problems of the functioning of the personal income tax in foreign countries. Results. The article deals with the foreign experience of functioning of the system of personal income taxation. The role and role of PIT in the EU and OECD countries is shown. The proportional and progressive approach to taxation of this tax is considered, their key advantages and disadvantages are determined. An analogy has been made between the European states, the OECD member states and Ukraine. The objective necessity of establishing a non-taxable minimum or partial exemption of citizens' incomes from taxes in the context of support of low-income categories of the population and ensuring social justice is substantiated. Conclusions. It is concluded that in developed countries, the progressive system of taxation of the PIT along with the minimum non-taxable minimum is an effective tool for generating budget revenues and solving social inequalities in society. Instead, third-world states can not use this mechanism in a qualitative way due to significant tax compliance problems. They apply a proportional taxation system for PIT that minimizes tax evasion and international competitiveness.

scholarly journals Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques

2021 ◽  
Vol 239 (4) ◽  
pp. 127-157
Author(s):  
Camino González ◽  
◽  
María Jesús Delgado ◽  
Sonia de Lucas ◽  
◽  
...  
Keyword(s):  
Data Mining ◽  
Income Tax ◽  
Tax Compliance ◽  
Analytical Framework ◽  
Personal Income ◽  
Selection Strategy ◽  
Personal Income Tax ◽  
Data Mining Techniques ◽  
Tax Benefits ◽  
Using Data

This paper proposes an analytical framework that combines dimension reduction and data mining techniques to obtain a sample segmentation according to potential fraud probability. In this regard, the purpose of this study is twofold. Firstly, it attempts to determine tax benefits that are more likely to be used by potential fraud taxpayers by means of investigating the Personal Income Tax structure. Secondly, it aims at characterizing through socioeconomic variables the segment profiles of potential fraud taxpayer to offer an audit selection strategy for improving tax compliance and improve tax design. An application to the annual Spanish Personal Income Tax sample designed by the Institute for Fiscal Studies is provided. Results obtained confirm that the combination of data mining techniques proposed offers valuable information to contribute to the study of tax fraud.

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