Economics, Econometrics and Finance › Economics and Econometrics

Taxation and Compliance Studies

Works Count: 74028

Wikipedia

Description

This cluster of papers explores the determinants, consequences, and enforcement strategies related to tax evasion, informal economy, and shadow economy. It covers topics such as tax compliance, tax morale, corruption, institutional quality, and the impact of fiscal policies on the labor market. The research also delves into the interplay between formal and informal sectors, as well as the role of enforcement mechanisms in influencing taxpayers' behavior.

Keywords

Tax Evasion; Informal Economy; Tax Compliance; Shadow Economy; Enforcement Strategies; Tax Morale; Corruption; Institutional Quality; Fiscal Policy; Labor Market

The Theory of Tax Evasion: A Retrospective View

2005-12-01

Agnar Sandmo

The paper gives an overview of some main themes in the theory of tax evasion, starting from Allingham and Sandmo (1972). It reviews the comparative statics of the original model … The paper gives an overview of some main themes in the theory of tax evasion, starting from Allingham and Sandmo (1972). It reviews the comparative statics of the original model of individual behavior where the tax evasion decision is analogous to portfolio choice, and its extensions to incorporate socially conscious behavior, participation in the black labor market and tax evasion by firms. It also discusses the analysis of tax incidence and the problems involved in moving from individual to aggregate analysis. Finally, it reviews the issues that arise in formulating models of optimal taxation in the presence of tax evasion.

Tax Policy and Investment Behavior

1967-01-01

Dale W. Jorgenson , Robert E. Hall

The Challenge of Segmented Labor Market Theories to Orthodox Theory: A Survey

1976-01-01

Glen G. Cain

No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax

2015-08-01

Dina Pomeranz

Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms contributed to widespread VAT adoption worldwide, but there is surprisingly little evidence. This paper analyzes … Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms contributed to widespread VAT adoption worldwide, but there is surprisingly little evidence. This paper analyzes the role of third-party information for VAT enforcement through two randomized experiments among over 400,000 Chilean firms. Announcing additional monitoring has less impact on transactions that are subject to a paper trail, indicating the paper trail's preventive deterrence effect. This leads to strong enforcement spillovers up the VAT chain. These findings confirm that when taking evasion into account, significant differences emerge between otherwise equivalent forms of taxation. (JEL D83, H25, H26, K34, O17)

View PDF Chat

Investment in Human Capital: A Theoretical Analysis

1962-10-01

Gary S. Becker

View PDF Chat

Why Do Developing Countries Tax So Little?

2014-11-01

Timothy Besley , Torsten Persson

Low-income countries typically collect taxes of between 10 to 20 percent of GDP while the average for high-income countries is more like 40 percent. In order to understand taxation, economic … Low-income countries typically collect taxes of between 10 to 20 percent of GDP while the average for high-income countries is more like 40 percent. In order to understand taxation, economic development, and the relationships between them, we need to think about the forces that drive the development process. Poor countries are poor for certain reasons, and these reasons can also help to explain their weakness in raising tax revenue. We begin by laying out some basic relationships regarding how tax revenue as a share of GDP varies with per capita income and with the breadth of a country's tax base. We sketch a baseline model of what determines a country's tax revenue as a share of GDP. We then turn to our primary focus: why do developing countries tax so little? We begin with factors related to the economic structure of these economies. But we argue that there is also an important role for political factors, such as weak institutions, fragmented polities, and a lack of transparency due to weak news media. Moreover, sociological and cultural factors—such as a weak sense of national identity and a poor norm for compliance—may stifle the collection of tax revenue. In each case, we suggest the need for a dynamic approach that encompasses the two-way interactions between these political, social, and cultural factors and the economy.

View PDF Chat

Openness and Wage Inequality in Developing Countries: The Latin American Challenge to East Asian Conventional Wisdom

1997-01-01

Adrian Wood

Journal Article Openness and Wage Inequality in Developing Countries: The Latin American Challenge to East Asian Conventional Wisdom Get access Adrian Wood Adrian Wood Adrian Wood is with the Institute … Journal Article Openness and Wage Inequality in Developing Countries: The Latin American Challenge to East Asian Conventional Wisdom Get access Adrian Wood Adrian Wood Adrian Wood is with the Institute of Development Studies at the University of Sussex Search for other works by this author on: Oxford Academic Google Scholar The World Bank Economic Review, Volume 11, Issue 1, January 1997, Pages 33–57, https://doi.org/10.1093/wber/11.1.33 Published: 01 January 1997

Enforced versus voluntary tax compliance: The “slippery slope” framework

2007-07-05

Erich Kirchler , Erik Hoelzl , Ingrid Wahl

Income tax evasion: A theoretical analysis

1974-05-01

Shlomo Yitzhaki

Shadow economies around the world: what do we really know?

2004-12-16

Friedrich Schneider

View PDF Chat

The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders.

2004-01-01

Kristina Murphy

The Centre for Tax System Integrity (CTSI) is a specialised research unit set up as a partnership between the Australian National University (ANU) and the Australian Taxation Office (Tax Office) … The Centre for Tax System Integrity (CTSI) is a specialised research unit set up as a partnership between the Australian National University (ANU) and the Australian Taxation Office (Tax Office) to extend our understanding of how and why

View PDF Chat

Trust breeds trust: How taxpayers are treated

2002-07-01

Lars P. Feld , Bruno S. Frey

View PDF Chat

Cooperation without trust?

2006-02-01

Karen S. Cook , Russell Hardin , Margaret Levi

In a recent Public Administration Review sympo sium on collaboration, 9 out of 12 articles dis cussed, to various degrees, the importance of trust. Are public administration scholars misplacing their … In a recent Public Administration Review sympo sium on collaboration, 9 out of 12 articles dis cussed, to various degrees, the importance of trust. Are public administration scholars misplacing their trust in trust? In a recent panel on trust at the Midwest Political Science Association conference, two practitioners, scheduled to share experience on how good city management improves citizen trust, were genuinely disturbed by the views expressed by other academics on the panel that trust does not matter. Are public managers misdirecting resources when they work to improve trust?

Shadow Economies: Size, Causes, and Consequences

2000-03-01

Friedrich Schneider , Dominik H. Enste

Using various methods, the size of the shadow economy in 76 developing, transition, and OECD countries is estimated. Average size varies from 12 percent of GDP for OECD countries, to … Using various methods, the size of the shadow economy in 76 developing, transition, and OECD countries is estimated. Average size varies from 12 percent of GDP for OECD countries, to 23 percent for transition countries and 39 percent for developing countries. Increasing taxation and social security contributions combined with rising state regulations are driving forces for the increase of the shadow economy, especially in OECD countries. According to some findings, corruption has a positive impact on the size of the shadow economy, and a growing shadow economy has a negative effect on official GDP growth.

On-the-Job Training: Costs, Returns, and Some Implications

1962-10-01

Jacob Mincer

View PDF Chat

Why do people pay taxes?

1992-06-01

James Alm , Gary H. McClelland , William D. Schulze

The Unofficial Economy in Transition

1997-01-01

Simon Johnson , Daniel Kaufmann , Andrei Shleifer +2 more

THE ECONOMIES of eastern Europe and the former Soviet Union (FSU) escaped communism with a heavy burden.When central planning collapsed, they continued to suffer from widespread political control of economic … THE ECONOMIES of eastern Europe and the former Soviet Union (FSU) escaped communism with a heavy burden.When central planning collapsed, they continued to suffer from widespread political control of economic activity.Such politicization had to be reduced significantly for small business formation and growth to begin.In recent years, some of these countries have succeeded much better than others in replacing political control with functioning market institutions.As this paper shows, they are also the countries that have had the healthiest public finances, the smallest unofficial economies, and the best records of growth.The politicization of economic life can usefully be thought of as the exercise by politicians of control rights over business.' Such rights may include regulatory powers over privatized and private firms, the ability to regulate and restrict entry, control over the use of land and real estate that private businesses occupy, the determination and collection of taxes

View PDF Chat

Can Labor Regulation Hinder Economic Performance? Evidence from India

2004-02-01

Timothy Besley , Robin Burgess

Journal Article Can Labor Regulation Hinder Economic Performance? Evidence from India Get access Timothy Besley, Timothy Besley Department of Economics and STICERD, London School of Economics Search for other works … Journal Article Can Labor Regulation Hinder Economic Performance? Evidence from India Get access Timothy Besley, Timothy Besley Department of Economics and STICERD, London School of Economics Search for other works by this author on: Oxford Academic Google Scholar Robin Burgess Robin Burgess Department of Economics and STICERD, London School of Economics Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 119, Issue 1, February 2004, Pages 91–134, https://doi.org/10.1162/003355304772839533 Published: 01 February 2004

View PDF Chat

DIVERSITY, DIVERSIFICATION, AND PROFITABILITY AMONG BRITISH MANUFACTURING COMPANIES 1972-84.

1988-12-01

Robert M. Grant , Azar P. Jammine , Howard Thomas

This study investigated the causal relationships between diversity, diversification, and profitability among 304 large British manufacturing companies that differed in both product and multinationa... This study investigated the causal relationships between diversity, diversification, and profitability among 304 large British manufacturing companies that differed in both product and multinationa...

Trust and Taxpaying: Testing the Heuristic Approach to Collective Action

1998-04-01

John T. Scholz , Mark Lubell

Theory: Trust is a critical attitude that extends the duty developed in Scholz and Pinney (1995). The heuristic can provide the basis for a contingent compliance strategy capable of sustaining … Theory: Trust is a critical attitude that extends the duty developed in Scholz and Pinney (1995). The heuristic can provide the basis for a contingent compliance strategy capable of sustaining cooperative solutions to collective action problems of governance if two conditions are met. First, compliance with laws must be conditional on levels of trust in specific legal arenas. Second, a citizen's trust in government and trust in other citizens' willingness to obey the law must reflect the costs and benefits associated with obeying laws. Hypothesis: This article tests the first hypothesis in the tax arena: trust in government and in other citizens increase compliance over and above the levels expected from an internalized sense of duty to obey laws and the fear of getting caught by enforcement agencies like the IRS. Method: We test the hypotheses with regression analysis of survey and tax return data from a stratified sample of 299 middleand upper-income taxpayers, using the newlydeveloped two-stage conditional maximum likelihood analysis to control for endogeneity. We extend this approach to the analysis of multi-categorical ordered dependent variables. Findings: Both dimensions of trust significantly increase the likelihood of tax compliance, even after controlling for duty, fear, selection bias, and potential endogeneity effects.

Income tax evasion: a theoretical analysis

1972-11-01

Michael Allingham , Agnar Sandmo

Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

2011-01-01

Henrik Kleven , Martin Knudsen , Claus Thustrup Kreiner +2 more

This paper analyzes a tax enforcement field experiment in Denmark. In the base year, a stratified and representative sample of over 40,000 individual income tax filers was selected for the … This paper analyzes a tax enforcement field experiment in Denmark. In the base year, a stratified and representative sample of over 40,000 individual income tax filers was selected for the experiment. Half of the tax filers were randomly selected to be thoroughly audited, while the rest were deliberately not audited. The following year, threat-of-audit letters were randomly assigned and sent to tax filers in both groups. We present three main empirical findings. First, using baseline audit data, we find that the tax evasion rate is close to zero for income subject to third-party reporting, but substantial for self-reported income. Since most income is subject to third-party reporting, the overall evasion rate is modest. Second, using quasi-experimental variation created by large kinks in the income tax schedule, we find that marginal tax rates have a positive impact on tax evasion for self-reported income, but that this effect is small in comparison to legal avoidance and behavioral responses. Third, using the randomization of enforcement, we find that prior audits and threat-of-audit letters have significant effects on self-reported income, but no effect on third-party reported income. All these empirical results can be explained by extending the standard model of (rational) tax evasion to allow for the key distinction between self-reported and third-party reported income.

View PDF Chat

Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies

2011-04-22

James Alm

View PDF Chat

Clientelism and Voting Behavior: Evidence from a Field Experiment in Benin

2003-04-01

Léonard Wantchékon

The author conducted a field experiment in Benin to investigate the impact of clientelism on voting behavior. In collaboration with four political parties involved in the 2001 presidential elections, clientelist … The author conducted a field experiment in Benin to investigate the impact of clientelism on voting behavior. In collaboration with four political parties involved in the 2001 presidential elections, clientelist and broad public policy platforms were designed and run in twenty randomly selected villages of an average of 756 registered voters. Using the survey data collected after the elections, the author estimated the effect of each type of message by comparing voting behavior in the villages exposed to clientelism or public policy messages (treatment groups) with voting behavior in the other villages (control groups). The author found that clientelist messages have positive and significant effect in all regions and for all types of candidates. The author also found that public policy messages have a positive and significant effect in the South but a negative and significant effect in the North. In addition, public policy messages seem to hurt incumbents as well as regional candidates. Finally, the evidence indicates that female voters tend to have stronger preference for public policy platforms than male voters.

View PDF Chat

THE INTERNAL ORGANIZATION OF GOVERNMENT

1994-01-01

Jean Tirole

Journal Article THE INTERNAL ORGANIZATION OF GOVERNMENT Get access JEAN TIROLE JEAN TIROLE IDEI, Université des Sciences Sociales de Toulouse, Place Anatole FranceF-31042 Toulouse cedex, France; MIT; and CERAS Search … Journal Article THE INTERNAL ORGANIZATION OF GOVERNMENT Get access JEAN TIROLE JEAN TIROLE IDEI, Université des Sciences Sociales de Toulouse, Place Anatole FranceF-31042 Toulouse cedex, France; MIT; and CERAS Search for other works by this author on: Oxford Academic Google Scholar Oxford Economic Papers, Volume 46, Issue 1, January 1994, Pages 1–29, https://doi.org/10.1093/oxfordjournals.oep.a042114 Published: 01 January 1994

View PDF Chat

Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota

2001-03-01

Joel Slemrod , Marsha Blumenthal , Charles W. Christian

View PDF Chat

Taxes and Bribery: The Role of Wage Incentives

1993-01-01

Timothy Besley , John McLaren

Journal Article Taxes and Bribery: The Role of Wage Incentives Get access Timothy Besley, Timothy Besley Princeton University Search for other works by this author on: Oxford Academic Google Scholar … Journal Article Taxes and Bribery: The Role of Wage Incentives Get access Timothy Besley, Timothy Besley Princeton University Search for other works by this author on: Oxford Academic Google Scholar John McLaren John McLaren Columbia University Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 103, Issue 416, 1 January 1993, Pages 119–141, https://doi.org/10.2307/2234340 Published: 01 January 1993 Article history Received: 01 March 1992 Published: 01 January 1993

THE DANGERS OF DECENTRALIZATION

1995-01-01

Rémy Prud’homme

Journal Article THE DANGERS OF DECENTRALIZATION Get access Rémy Prud'homme Rémy Prud'homme Search for other works by this author on: Oxford Academic Google Scholar The World Bank Research Observer, Volume … Journal Article THE DANGERS OF DECENTRALIZATION Get access Rémy Prud'homme Rémy Prud'homme Search for other works by this author on: Oxford Academic Google Scholar The World Bank Research Observer, Volume 10, Issue 2, August 1995, Pages 201–220, https://doi.org/10.1093/wbro/10.2.201 Published: 01 August 1995

View PDF Chat

Labor as a Quasi-Fixed Factor

1962-12-01

Walter Y. Oi

The Informal Sector in Developed and Less Developed Countries: A Literature Survey

2004-09-01

Klarita Gërxhani

View PDF Chat

Cheating Ourselves: The Economics of Tax Evasion

2007-01-01

Joel Slemrod

No government can announce a tax system and then rely on taxpayers' sense of duty to remit what is owed. Some dutiful people will undoubtedly pay what they owe, but … No government can announce a tax system and then rely on taxpayers' sense of duty to remit what is owed. Some dutiful people will undoubtedly pay what they owe, but many others will not. Over time the ranks of the dutiful will shrink, as they see how they are being taken advantage of by the others. Thus, paying taxes must be made a legal responsibility of citizens, with penalties attendant on noncompliance. But even in the face of those penalties, substantial tax evasion exists. Tax evasion is widespread, always has been, and probably always will be. This essay reviews what is known about the magnitude, nature, and determinants of tax evasion, with an emphasis on the U.S. income tax. It then places this information into a conceptual context, examining various models and theories, and considers policy implications.

Tax Evasion and Tax Rates: An Analysis of Individual Returns

1983-08-01

Charles T. Clotfelter

You Say Illegal, I Say Legitimate: Entrepreneurship in the Informal Economy

2009-07-01

Justin W. Webb , László Tihanyi , R. Duane Ireland +1 more

The entrepreneurial process drives economic activities in the formal economy; however, little is known theoretically about how the entrepreneurial process works in the informal economy. To address this theoretical gap, … The entrepreneurial process drives economic activities in the formal economy; however, little is known theoretically about how the entrepreneurial process works in the informal economy. To address this theoretical gap, we employ a multilevel perspective integrating entrepreneurship theory (microlevel) with institutional (macrolevel) and collective identity (mesolevel) theories to examine the role institutions and collective identity play in the recognition and exploitation of opportunities in the informal economy. Additionally, we explore factors that influence the transition to the formal economy.

New Estimates for the Shadow Economies all over the World

2010-12-01

Friedrich Schneider , Andreas Buehn , Claudio E. Montenegro

This paper presents estimations of the shadow economies for 162 countries, including developing, Eastern European, Central Asian, and high income OECD countries over 1999 to 2006/2007. According to our estimations, … This paper presents estimations of the shadow economies for 162 countries, including developing, Eastern European, Central Asian, and high income OECD countries over 1999 to 2006/2007. According to our estimations, the weighted average size of the shadow economy (as a percentage of 'official' GDP) in Sub-Saharan Africa is 37.6%, in Europe and Central Asia (mostly transition countries) 36.4% and in high income OECD countries 13.4%. We find that an increased burden of taxation (direct and indirect ones), combined with (labour market) regulations and the quality of public goods and services as well as the state of the 'official' economy are the driving forces of the shadow economy.

The behavioralist as tax collector: Using natural field experiments to enhance tax compliance

2017-02-13

Michael Hallsworth , John A. List , Robert Metcalfe +1 more

View PDF Chat

Small and Medium Enterprises Across the Globe

2007-01-25

Meghana Ayyagari , Thorsten Beck , Aslι Demirgüç-Kunt

Informality and Development

2014-07-30

Rafael La Porta , Andrei Shleifer

In developing countries, informal firms account for up to half of economic activity. They provide livelihood for billions of people. Yet their role in economic development remains controversial with some … In developing countries, informal firms account for up to half of economic activity. They provide livelihood for billions of people. Yet their role in economic development remains controversial with some viewing informality as pent-up potential and others viewing informality as a parasitic organizational form that hinders economic growth. In this paper, we assess these perspectives. We argue that the evidence is most consistent with dual models, in which informality arises out of poverty and the informal and formal sectors are very different. It seems that informal firms have low productivity and produce low-quality products; and, consequently, they do not pose a threat to the formal firms. Economic growth comes from the formal sector, that is, from firms run by educated entrepreneurs and exhibiting much higher levels of productivity. The expansion of the formal sector leads to the decline of the informal sector in relative and eventually absolute terms. A few informal firms convert to formality, but more generally they disappear because they cannot compete with the much more-productive formal firms.

View PDF Chat

The Informal Economy: Studies in Advanced and Less Developed Countries.

1990-09-01

Michael P. Todaro , Alejandro Portes , Manuel Castells +1 more

The informal economy

1979-02-01

Jonathan Gershuny

Tax morale and conditional cooperation

2007-03-01

Bruno S. Frey , Benno Torgler

View PDF Chat

How to Compete: The Impact of Workplace Practices and Information Technology on Productivity

2001-08-01

Sandra E. Black , Lisa M. Lynch

Using data from a unique nationally representative sample of businesses, we examine the impact of workplace practices, information technology, and human capital investments on productivity. We estimate an augmented Cobb-Douglas … Using data from a unique nationally representative sample of businesses, we examine the impact of workplace practices, information technology, and human capital investments on productivity. We estimate an augmented Cobb-Douglas production function with both cross section and panel data covering the period of 1987–1993, using both within and GMM estimators. We find that it is not whether an employer adopts a particular work practice but rather how that work practice is actually implemented within the establishment that is associated with higher productivity. Unionized establishments that have adopted human resource practices that promote joint decision making coupled with incentive-based compensation have higher productivity than other similar nonunion plants, whereas unionized businesses that maintain more traditional labor management relations have lower productivity. Finally, plant productivity is higher in businesses with more-educated workers or greater computer usage by nonmanagerial employees.

View PDF Chat

Dodging the grabbing hand: the determinants of unofficial activity in 69 countries

2000-06-01

Eric Friedman , Simon Johnson , Daniel Kaufmann +1 more

The impact of tax morale and institutional quality on the shadow economy

2008-09-10

Benno Torgler , Friedrich Schneider

View PDF Chat

Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China

2004-03-30

Raymond Fisman , Shang‐Jin Wei

Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule … Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the “evasion gap,” which we define as the difference between Hong Kong’s reported exports to China at the product level and China’s reported imports from Hong Kong. Our results imply that a one‐percentage‐point increase in the tax rate is associated with a 3 percent increase in evasion. Furthermore, the evasion gap is negatively correlated with tax rates on closely related products, suggesting that evasion takes place partly through misclassification of imports from higher‐taxed categories to lower‐taxed ones, in addition to underreporting the value of imports.

View PDF Chat

Culture differences and tax morale in the United States and in Europe

2005-12-28

James Alm , Benno Torgler

View PDF Chat

Economic development, legality, and the transplant effect

2003-01-30

Daniel Berkowitz , Katharina Pistor , Jean‐François Richard

View PDF Chat

Financial intermediation and growth: Causality and causes

2000-08-01

Ross Levine , Norman Loayza , Thorsten Beck

View PDF Chat

Informality Revisited

2004-06-11

William F. Maloney

Tax Decentralization and Accountability: A Natural Experiment from Indonesia Alfa Farah and Sandy Maulana

2025-06-26

| Asian Development Bank Institute eBooks

An Effectiveness Analysis of Tax Administration Digitalization Reducing the Shadow Economy in Indonesia

2025-06-25

Devi Nur Cahaya Ningsih , Dewi Noor Fatikhah Rokhimakhumullah , Yesika Suryani +1 more | KnE Social Sciences

“Micro, small, and medium enterprises (“MSMEs”)” play an important role in Indonesia’s economy but are often difficult to tax due to their informal operations. To address this, the government is … “Micro, small, and medium enterprises (“MSMEs”)” play an important role in Indonesia’s economy but are often difficult to tax due to their informal operations. To address this, the government is promoting digitalization to curb the shadow economy. This study aims to evaluate the effectiveness of digitizing tax administration in reducing the shadow economy, analyze the challenges and solutions associated with this process, and examine its impact on state revenue and taxpayer compliance within the informal sector. Using a qualitative research approach, data were collected through in-depth interviews and direct observations involving MSME actors and officials from the Directorate General of Taxes “(“DGT”)”. The findings indicate that the implementation of tax digitalization, particularly through the core tax system, can be assessed using the balanced e-government model, which consists of four dimensions: benefits, efficiency, transparency, and participation. According to the Information Systems Success Model (ISSM), the digitalization of tax administration has been fairly effective. Nevertheless, challenges remain for the DGT in executing these digital initiatives. Despite these obstacles, tax digitalization is expected to simplify tax compliance for MSMEs, thereby increasing taxpayer adherence, boosting state revenue, and reducing the shadow economy.

Democracies Still in Peril: Reexamining Revenue Mobilization in Liberalizing Developing Economies

2025-06-25

Ida Bastiaens , Nita Rudra | PS Political Science & Politics

ABSTRACT Do developing-country democracies continue to struggle with revenue loss post-trade liberalization? This article revisits the evidence presented in Democracies in Peril and confirms that, despite critiques suggesting otherwise, a … ABSTRACT Do developing-country democracies continue to struggle with revenue loss post-trade liberalization? This article revisits the evidence presented in Democracies in Peril and confirms that, despite critiques suggesting otherwise, a substantial revenue shock persists following tariff reductions, and democracies in less developed countries (LDCs) remain particularly vulnerable. Drawing on updated data from the World Development Indicators and supplemental checks with the International Centre for Tax and Development database, we show that democracies have lagged behind non-democracies in compensating for lost trade tax revenues—even after reforms aimed at expanding income taxes and value-added taxes. In addition to emphasizing ongoing domestic political obstacles in liberalizing democracies, we examine emerging challenges that impede revenue generation in LDCs. We conclude with suggested directions for future research on the politics of revenue generation in LDC democracies, emphasizing how improvements in public goods provision and global tax initiatives could help to end the downward cycle in revenue generation.

Implementation of the Core Tax System: Impacts and Challenges on Tax Revenue in Indonesia

2025-06-25

Ade Hidayat , Inayati Inayati | Journal Transnational Universal Studies

Tax revenue is the main source of state revenue which is very vital to finance national development in Indonesia. However, the tax administration system in Indonesia still faces various challenges, … Tax revenue is the main source of state revenue which is very vital to finance national development in Indonesia. However, the tax administration system in Indonesia still faces various challenges, such as slow administrative processes, inaccurate data, and low levels of taxpayer compliance, which have an impact on the suboptimal state tax revenue. To overcome these problems, the Directorate General of Taxes (DGT) implements the Core Tax System (Coretax), an integrated information technology-based tax administration system. This study aims to evaluate the impact of the implementation of Coretax on tax revenues and identify the challenges faced in its implementation in Indonesia. The research method used is a qualitative approach with literature review and analysis of secondary data from various sources, including official government reports, scientific journals, and relevant articles. The results of the study show that the implementation of Coretax has a positive impact in the form of increasing administrative efficiency, transparency, and accuracy of tax management. Coretax also accelerates the tax reporting and payment process, improves data quality, and strengthens taxpayer supervision and compliance. However, in the early stages of implementation, this system faced a number of challenges, such as technical constraints, limited infrastructure, resistance from taxpayers and employees, and adaptation of business processes, especially in the informal sector and MSMEs. Nonetheless, Coretax is expected to be a major breakthrough in reforming Indonesia's tax administration, improving tax revenue, and strengthening public trust in tax authorities. This study recommends the need to increase socialization, training, and assistance for taxpayers as well as strengthen technology infrastructure to support the success of the overall implementation of Coretax.

Analyzing VAT pass-through in Spain using web-scraped supermarket data and machine learning

2025-06-25

Nicolás Forteza , Elvira Prades Illanes , Marc Roca | SERIEs

Dinamika Pasar Tenaga Kerja Di Era Digital Implikasi Terhadap Pengangguran Dan Produktifitas Ekonomi

2025-06-24

M Bagus Riko Wibowo , Kori Andi Romadan , Hendriansyah +4 more | Journal of Economics and Business

With the entry of the digital age, the labor market is undergoing significant changes. analyzes the dynamics of the labor market in the digital age and how it impacts the … With the entry of the digital age, the labor market is undergoing significant changes. analyzes the dynamics of the labor market in the digital age and how it impacts the unemployment rate and productivity of the economy. The research found significant changes in the demand for a more skilled workforce in industries affected by digital technologies using empirical data and appropriate conceptual frameworksCompanies that can effectively and efficiently leverage technology can develop new business models, create new jobs, and expand market segmentation. Workers can also leverage technology to increase productivity, increase creativity, and secure job opportunities around the world. However, the fact that AI and automatization can replace human jobs in some industries, threatens unemployment ABSTRAK Dengan masuknya era digital, pasar tenaga kerja mengalami perubahan yang signifikan.. menganalisis dinamika pasar tenaga kerja di era digital dan bagaimana hal itu berdampak pada tingkat pengangguran dan produktivitas ekonomi. Penelitian ini menemukan perubahan signifikan dalam permintaan tenaga kerja yang lebih terampil dalam industri-industri yang terpengaruh oleh teknologi digital dengan menggunakan data empiris dan kerangka konseptual yang tepatPerusahaan yang dapat dengan efektif dan efisien memanfaatkan teknologi dapat mengembangkan model bisnis baru, menciptakan lapangan kerja baru, dan memperluas segmentasi pasar. Para pekerja juga dapat memanfaatkan teknologi untuk meningkatkan produktivitas, meningkatkan kreativitas, dan mendapatkan kesempatan kerja di seluruh dunia. Namun, fakta bahwa AI dan omatisasi dapat menggantikan pekerjaan manusia di beberapa industri, mengancam pengangguran.

Tax Voluntary Disclosure and Tax Amnesty: A Systematic Literature Review

2025-06-24

Radzuan Razali , Ida Suriya Ismail , Nadiah Abd Hamid | IPN Journal of Research and Practice in Public Sector Accounting and Management

Purpose: Tax voluntary disclosure (TVD) and tax amnesty (TA) are vital to enhancing tax compliance and governmental coffers. The current systematic literature review (SLR) aims to synthesise recent studies related … Purpose: Tax voluntary disclosure (TVD) and tax amnesty (TA) are vital to enhancing tax compliance and governmental coffers. The current systematic literature review (SLR) aims to synthesise recent studies related to the current topic by focusing on articles published between 2022 and 2024 and acquiring a comprehensive understanding of how TVD and TA influence taxpayer behaviours and governmental fiscal health. Methodology: The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework was implemented to ensure a rigorous selection and analysis process. A total of 23 final articles were identified, included, and analysed from reputable academic databases, including Scopus, Web of Science (WoS), and EconBiz, to extract relevant data in terms of study objectives, methodologies, findings, and future directions. Results: The findings were categorised into three primary themes, namely (1) economic impacts, (2) behavioural aspects, and (3) legal and institutional frameworks, related to TVD and TA. Notably, varying impact levels were discovered due to country-specific contexts and implementation strategies, which propounded the importance of carefully designed TVD and TA programmes. Originality: Future directions were also offered, including longitudinal research to assess long-term impacts and comparative analyses across various jurisdictions. Valuable insights were contributed to policymakers and researchers to improve existing tax systems via TVD and TA initiatives. Keywords: Tax voluntary disclosure, tax amnesty, systematic literature review

PELAPORAN SPT TAHUNAN 2023 BAGI WAJIB PAJAK ORANG PRIBADI

2025-06-24

Dian Purnama Sari , Shanti Shanti , Marini Purwanto +2 more | Peka Jurnal Pengabdian Kepada Masyarakat

Assistance in reporting Annual Tax for Individual Taxpayers is a routine program implemented by the Tax Center of Widya Mandala Surabaya Catholic University. This activity aims to provide services to … Assistance in reporting Annual Tax for Individual Taxpayers is a routine program implemented by the Tax Center of Widya Mandala Surabaya Catholic University. This activity aims to provide services to the community who have difficulty in reporting their Annual Tax Returns. Reporting Annual Tax for Individual Taxpayers via e-form or e-filling still has its own difficulties so that Individual Taxpayers still need assistance in reporting them. In this assistance, Individual Taxpayers who have not matched their Resident number (NIK) and Taxpayer Identification Number (NPWP) are also assisted in the matching process. The assistance process for reporting Annual Tax for Individual Taxpayers has run smoothly and provides solutions for Individual Taxpayers who have difficulty in reporting their Annual Tax.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku E-Commerce di Kabupaten Lamongan

2025-06-24

Clarisa Rachel Anjani , Yenni Vera Fibrianti | Jurnal Ekonomi Bisnis dan Akuntansi

This study aims to analyze the factors that influence taxpayer compliance of e-commerce actors in Lamongan Regency. The independent variables used in this study include tax socialization, taxpayer awareness, tax … This study aims to analyze the factors that influence taxpayer compliance of e-commerce actors in Lamongan Regency. The independent variables used in this study include tax socialization, taxpayer awareness, tax understanding, and tax rates. The dependent variable in this study is taxpayer compliance. This study uses a descriptive quantitative approach with a survey method. Primary data were collected through questionnaires distributed to e-commerce business actors who were the research samples. The data analysis technique used multiple linear regression to determine the partial and simultaneous effects of each independent variable on the dependent variable. The results of the study indicate that partially, tax socialization, taxpayer awareness, and tax understanding have a significant effect on taxpayer compliance. Meanwhile, tax rates do not show a significant effect partially. However, simultaneously, the four variables have a significant effect on taxpayer compliance. This finding implies that increasing tax compliance in e-commerce actors can be encouraged through optimizing socialization, increasing awareness, and understanding of taxation, as well as evaluating applicable tax rate policie.

Analisis Yuridis Pemeriksaan Bukti Permuluaan Atas Wajib Pajak Yang Diduga Melaporkan SPT PPN Tidak Benar

2025-06-24

Edy Susanto | Jurnal Akta Notaris

Salah satu kasus terkait dengan tindak kejahatan bidang perpajakan adalah yang dilakukan oleh Christin Marliana sebagai pemilik UD Jaya Raya Sumbawa terbukti melakukan tindak pidana secara sengaja telah menyampaikan SPT … Salah satu kasus terkait dengan tindak kejahatan bidang perpajakan adalah yang dilakukan oleh Christin Marliana sebagai pemilik UD Jaya Raya Sumbawa terbukti melakukan tindak pidana secara sengaja telah menyampaikan SPT dan/atau keterangan yang berisi data pajak yang tidak benar atau tidak lengkap yang menimbulkan kerugian Negara. Tujuan penelitian ini adalah mengetahui dan menganalisis pemeriksaan bukti permulaan, pertimbangan hukum hakim dalam penjatuhan putusan, dan akibat hukum atas Putusan pada Putusan No.239/Pid.Sus/2014/Pn.Sbw. Rumusan masalah dalam penelitian ini adalah 1) Bagaimana pemeriksaan bukti permulaan?, 2) Bagaimanakah pertimbangan hukum hakim dalam penjatuhan putusan? dan 3) Bagaimana akibat hukum atas Putusan No.239/Pid.Sus/2014/Pn.Sbw? Metode penelitian ini termasuk yuridis normatif dengan pendekatan undang-undang dan studi kasus. Hasil penelitian menunjukkan bahwa 1) pemeriksaan bukti permulaan dimulai dari memeriksa saksi-saksi dan bukti berupa dokumen faktur pajak standar yang dilaporkan Christin Marliana; (2) Pertimbangan hakim atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah pada saat dilakukan pemeriksaan bukti permulaan tidak dapat dikurangkan dalam menghitung kerugian pada pendapatan negara karena pajak tersebut disetor setelah melewati batas waktu seharusnya disetor kekas negara dan Penyetoran Pajak Pertambahan Nilai oleh Pengusaha Kena Pajak harus dilakukan untuk tahun pajak 2007, 2008 dan 2009 paling lambat tanggal 15 bulan berikutnya setelah berakhirnya Masa Pajak; (3) Akibat hukum atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah Christin Marliana dijatuhi hukuman penjara pidana penjara selama 3 (tiga) tahun dan Denda 2 (dua) kali pajak terhutang yang kurang dibayar yang keseluruhannya berjumlah 2 x Rp. 8.422.542.800,- = Rp 16.845.085.600, subsidiair 6 (enam) bulan kurungan.

Kepatuhan Pajak Berbasis Theory of Planned Behaviour (TPB): A Systematic Literature Review (SLR)

2025-06-23

Tulus Harefa , Luk Luk Fuadah , Yusnaini Yusnaini | JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL

Kepatuhan pajak merupakan faktor kunci dalam mengoptimalkan penerimaan negara. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan pajak berdasarkan Theory of Planned Behaviour (TPB) dengan menggunakan pendekatan Systematic Literature … Kepatuhan pajak merupakan faktor kunci dalam mengoptimalkan penerimaan negara. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan pajak berdasarkan Theory of Planned Behaviour (TPB) dengan menggunakan pendekatan Systematic Literature Review (SLR). TPB menjelaskan bahwa kepatuhan pajak dipengaruhi oleh tiga faktor utama yaitu sikap, norma subjektif, dan kontrol keperilakuan yang dipersepsikan. Penelitian ini mengumpulkan dan menganalisis artikel ilmiah yang relevan dari tahun 2019 hingga 2024 dari database akademis terkemuka. Hasil analisis menunjukkan bahwa sikap positif terhadap pajak, tekanan sosial dari lingkungan, dan persepsi kemudahan dan hambatan dalam pembayaran pajak secara signifikan mempengaruhi niat dan perilaku wajib pajak. Selain itu, faktor eksternal seperti kebijakan fiskal, sistem administrasi perpajakan, dan sanksi hukum juga berperan dalam membentuk kepatuhan pajak. Implikasi dari penelitian ini memberikan wawasan bagi para pembuat kebijakan dalam merancang strategi peningkatan kepatuhan pajak berdasarkan pendekatan psikologis dan perilaku.

The Legal Framework of The Solidarity Economy: A Critical Analysis of its Regulatory Recognition in Latin America (1990-2024)

2025-06-23

Gómez Rodríguez | Science of law.

The study critically analyzes the legal framework of the solidarity economy (SE) in Colombia, Ecuador, and Argentina (1990-2024), aiming to evaluate its effectiveness in recognizing, promoting, and protecting these organizations … The study critically analyzes the legal framework of the solidarity economy (SE) in Colombia, Ecuador, and Argentina (1990-2024), aiming to evaluate its effectiveness in recognizing, promoting, and protecting these organizations while identifying regulatory advancements and limitations. The central hypothesis posited that, despite institutional growth driven by differentiated legal frameworks, normative asymmetries and inadequate adaptation to international principles limit their socioeconomic impact. The methodology combined hermeneutic-legal analysis (Gadamer, 1975) of primary (laws, constitutions) and secondary sources (Google Scholar) with jurisprudential case studies using critical discourse analysis (Fairclough, 2003) and thematic coding (NVivo 12). Normative and jurisprudential results were triangulated (Denzin, 2012) to identify patterns. Findings revealed that: (1) Ecuador stands out for its constitutional recognition (Art. 283, 2008) and judicial protection (r=0.72, p<0.05); (2) Colombia and Argentina exhibit tensions between solidarity principles and mercantilist application (68% of analyzed rulings); and (3) gaps persist in organizational autonomy and regulatory coherence (χ²=35.4, df=2). The study concludes that, although legal frameworks have progressed, reforms are needed to harmonize legal certainty with SE principles through specialized tribunals and socioeconomic impact indicators.

Motivation and Partner Preferences: Key Drivers of Willingness to Spend Money among Dating App Users

2025-06-23

Nisrina Nadhifah , Irni Rahmayani Johan , Yulina Eva Riany | Journal of Educational Health and Community Psychology

In the current digital era, the pursuit of romantic relationships has significantly shifted toward online platforms, with dating applications emerging as a prevalent medium. Individuals engage with these apps for … In the current digital era, the pursuit of romantic relationships has significantly shifted toward online platforms, with dating applications emerging as a prevalent medium. Individuals engage with these apps for a variety of motivations, ranging from entertainment to the pursuit of meaningful connections. Dating apps offer numerous features that allow users to search for partners based on specific personal preferences. Users who are actively seeking partners often demonstrate a willingness to invest financially in the development of these relationships. Distinct from previous studies, this research explicitly explores the relationship between users’ motivations, partner preferences, and their willingness to spend money within the context of dating apps. A total of 1,635 young adults aged 20 to 34 were surveyed through social media platforms, and the data were analyzed using descriptive statistics and structural equation modeling (SEM). The results reveal that motivation significantly influences partner preferences, and both variables—motivation and partner preferences—significantly predict users’ willingness to spend money. These findings contribute to a deeper understanding of behavioral patterns in digital romantic engagement and offer insights into how dating applications may shape financial decision-making in intimate relationships. This study advances the discourse on digital intimacy and consumer behavior by highlighting psychological and relational factors that drive financial investment in online dating contexts. Furthermore, it provides practical implications for individuals seeking to better understand and regulate their motivations and financial behaviors when engaging with dating applications.

Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang

2025-06-23

Reina Widya Carissa , Sugiharto , Amanda Oktariyani | Deleted Journal

Abstract : This study aims to find out: The Effect of Modernization of Tax Administration System and Tax Understanding both partially and simultaneously on the Compliance of Individual Taxpayers at … Abstract : This study aims to find out: The Effect of Modernization of Tax Administration System and Tax Understanding both partially and simultaneously on the Compliance of Individual Taxpayers at PT. Eka Sari Lorena Tbk. Palembang Branch. This study uses quantitative data analysis techniques. The data source used in this study is primary data in the form of the distribution of questionnaire results. The population in this study is individual taxpayers in PT. Eka Sari Lorena Transport Tbk Palembang Branch has 153 employees. The sample in this study was 60 respondents selected using the Proportionate Stratified Random Sampling method. To analyze the data, the researcher used validity test, reliability test, normality test, classical assumption test (multicollinearity test and heterokedasticity test), multiple linear regression, hypothesis test (F test and t test) and determination coefficient test (R2). The results of the multiple linear regression analysis show that Y = 2.245 + 0.602 X1 + 1.033 X2 + e, thus it can be concluded that the constant of 2.245 indicates that the compliance of individual taxpayers with PT. Eka Sari Lorena Transport Tbk Palembang Branch. The simultaneous test showed a significance value of the F test of 0.000 < 0.05, meaning that the Modernization of the Tax Administration System and Tax Understanding simultaneously had an effect and significant on the Compliance of Individual Taxpayers at PT. Eka Sari Lorena Transport Tbk Palembang Branch. Partial testing for Tax Administration System Modernization showed a significant value of 0.069 > 0.05, meaning that Tax Administration System Modernization had no partial effect on Individual Taxpayer Compliance at PT. Eka Sari Lorena Transport Tbk Palembang Branch. And for Tax Understanding, it shows a significant value of 0.000 < 0.05, meaning that Tax Understanding has a partial effect on the Compliance of Individual Taxpayers at PT. Eka Sari Lorena Transport Tbk Palembang Branch. The results of the determination coefficient (R2) test were 93.9% while the rest was influenced by other factors that were not studied in this study. Abstrak : Penelitian ini bertujuan untuk mengetahui: Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Pemahaman Perpajakan secara parsial dan simultan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Tbk. Cabang Palembang. Penelitian ini menggunakan teknik analisis data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer berupa hasil penyebaran kuesioner. Populasi dalam penelitian ini adalah wajib pajak orang pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang yang berjumlah 153 orang karyawan. Sampel dalam penelitian ini sebanyak 60 responden yang dipilih dengan menggunakan metode Proportionate Stratified Random Sampling. Untuk menganalisis data, peneliti menggunakan uji validitas, uji reliabilitas, uji normalitas, uji asumsi klasik (uji multikolinearitas dan uji heterokedastisitas), regresi linier berganda, uji hipotesis (uji F dan uji t) dan uji koefisien determinasi (R2). Hasil analisis regresi linier berganda menunjukkan Y = 2,245 + 0,602 X1 + 1,033 X2 + e dengan demikian dapat disimpulkan bahwa konstanta sebesar 2,245 menunjukkan bahwa kepatuhan wajib pajak orang pribadi PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Pengujian secara simultan menunjukkan nilai signifikansi uji F sebesar 0,000 < 0,05 artinya Modernisasi Sistem Administrasi Perpajakan dan Pemahaman Perpajakan secara simultan berpengaruh dan signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Pengujian secara parsial untuk Modernisasi Sistem Administrasi Perpajakan menunjukkan nilai signifikansi sebesar 0,069 > 0,05 artinya Modernisasi Sistem Administrasi Perpajakan tidak berpengaruh secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Dan untuk Pemahaman Perpajakan menunjukkan nilai signifikansi sebesar 0,000 < 0,05 artinya Pemahaman Perpajakan berpengaruh secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Hasil uji koefisien determinasi (R2) sebesar 93,9% sedangkan sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.

Pengaruh Edukasi Pajak Berbasis Media Sosial dan Kesadaran Wajib Pajak terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak

2025-06-23

Feby Puji Sartini , Hairul Triwarti | Journal of Economics and Management Scienties

Penelitian ini bertujuan untuk menganalisis pengaruh edukasi pajak berbasis media sosial dan kesadaran wajib pajak terhadap penerimaan pajak, dengan kepatuhan wajib pajak sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan … Penelitian ini bertujuan untuk menganalisis pengaruh edukasi pajak berbasis media sosial dan kesadaran wajib pajak terhadap penerimaan pajak, dengan kepatuhan wajib pajak sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 100 responden yang merupakan pengikut akun Twitter resmi Direktorat Jenderal Pajak (@DitjenPajakRI). Teknik analisis data dilakukan dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS-SEM) menggunakan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa edukasi pajak berbasis media sosial dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak maupun penerimaan pajak. Selain itu, kepatuhan wajib pajak terbukti memediasi secara signifikan hubungan antara edukasi dan kesadaran terhadap penerimaan pajak, yang berarti bahwa keduanya hanya akan berdampak optimal terhadap penerimaan negara apabila mendorong tindakan patuh dari wajib pajak. Temuan ini mendukung teori agensi dan teori kepatuhan, serta menyoroti pentingnya peran edukasi digital dan kesadaran wajib pajak sebagai upaya membangun sistem perpajakan berbasis self-assessment yang efektif.

Sinergi Kebijakan Pajak dan Reformasi Birokrasi dalam Meningkatkan Kepatuhan Wajib Pajak: Studi Evaluatif pada Administrasi Perpajakan di Indonesia

2025-06-23

Mohd. Idris Dalimunthe , Ramadha Yanti Parinduri | All Fields of Science Journal Liaison Academia and Sosiety

Kepatuhan wajib pajak merupakan salah satu indikator kinerja utama dalam sistem perpajakan nasional. Di Indonesia, berbagai upaya telah dilakukan pemerintah untuk meningkatkan kepatuhan tersebut melalui sinergi antara kebijakan pajak dan … Kepatuhan wajib pajak merupakan salah satu indikator kinerja utama dalam sistem perpajakan nasional. Di Indonesia, berbagai upaya telah dilakukan pemerintah untuk meningkatkan kepatuhan tersebut melalui sinergi antara kebijakan pajak dan reformasi birokrasi. Penelitian ini bertujuan untuk mengevaluasi sejauh mana integrasi antara kebijakan fiskal dan tata kelola administrasi publik berkontribusi terhadap peningkatan kepatuhan wajib pajak. Pendekatan yang digunakan adalah deskriptif kualitatif dengan desain studi evaluatif. Data diperoleh melalui studi dokumentasi kebijakan, wawancara semi-struktural dengan pejabat Direktorat Jenderal Pajak, dan analisis terhadap laporan kinerja serta kebijakan terkait reformasi birokrasi. Hasil penelitian menunjukkan bahwa digitalisasi sistem perpajakan melalui e-Filing, e-Bupot, dan CoreTax Administration System telah menyederhanakan proses pelaporan dan mempercepat pelayanan, sehingga meningkatkan kepatuhan sukarela. Di sisi lain, reformasi birokrasi yang mencakup peningkatan kualitas SDM, penguatan zona integritas, dan penerapan sistem merit turut menciptakan birokrasi yang lebih akuntabel dan responsif. Sinergi kedua pendekatan ini terbukti memperkuat legitimasi institusi perpajakan di mata publik. Namun demikian, tantangan masih ditemukan dalam hal ketimpangan akses digital, resistensi budaya birokrasi lama, serta kurangnya literasi pajak di kalangan masyarakat. Oleh karena itu, diperlukan strategi komprehensif yang mencakup edukasi, perluasan infrastruktur digital, dan peningkatan koordinasi lintas sektor untuk memperkuat keberlanjutan reformasi dan efektivitas kebijakan perpajakan di Indonesia.

Demand‐Side Perspective on the Informal Economy: A Review and Research Agenda

2025-06-23

Agnieszka Małecka , Maciej Mitręga , Gregor Pfajfar | International Journal of Consumer Studies

ABSTRACT This study presents a focused and cohesive investigation into the demand side of the informal economy through a systematic literature review (SLR) of 76 peer‐reviewed articles. While previous research … ABSTRACT This study presents a focused and cohesive investigation into the demand side of the informal economy through a systematic literature review (SLR) of 76 peer‐reviewed articles. While previous research has predominantly addressed supply‐side dynamics, this study shifts the focus to consumer related factors within informal markets. The review follows a rigorous protocol using Web of Science and Scopus databases, adhering to PRISMA guidelines and applying established frameworks: theories–contexts–methods (TCM) and antecedents–decisions–outcomes (ADO). Our findings highlight that while consumer antecedents—such as economic, social, and contextual drivers—are well documented, decisions and outcomes remain underexplored. This study contributes by developing an integrative model that maps the complex interplay between consumer behavior, firm strategies, and policy responses. Theoretically, it advances understanding by bridging informal economy literature with marketing and behavioral theories. Practically, it offers actionable insights for policymakers, businesses, and informal actors, enabling more inclusive and responsive approaches to economic governance and consumer empowerment.

A System- GMM Model for Evaluating Natural Resource Revenues and Shadow Economies in African Context: Evidence from Sub-Saharan African Countries

2025-06-21

Idachaba Benjamin Ogashenko , Modeyin Femi , Idachaba Innocent Odekina +1 more | International Journal of Social Science and Human Research

This present study explored the linkage of natural resources revenues and the shadow economies with consideration for sub-Saharan African contexts. It is an inquiry in the degree to which rents … This present study explored the linkage of natural resources revenues and the shadow economies with consideration for sub-Saharan African contexts. It is an inquiry in the degree to which rents from oil, forest, coal, mineral and gas and total natural resources can impact shadow economy in the SSA countries. The study’s data was collated from the selected sub-Saharan African countries and covered the period 2000-2022. The study adopts the system GMM techniques as the major estimation technique. Summarizing the econometric results, findings reveal direct and significant impact of forest rent, coal rent, mineral rent and total natural resources on the shadow economy. Also, the empirical results reveal an indirect but indistinguishable impact of oil rent on the informal economy. The evidence further found negative and insignificant impact of gas rent on the shadow economy. The study suggested that the government should establish a robust institutional framework that can prevent the misappropriation of natural resource revenues, decrease the extent of the shadow economy, and improve the depth of financial institutions, all of which can contribute to the African continent's economic progress. Furthermore, the findings from this study have shown that there is a need for the government to ensure that measures that increase economic competition, loosen restrictions, lessen the incentives for corruption and encourage businesses to transition from the shadow economy to the legal one. Instead of focusing on expanding the number of rules, the government should prioritize the rule of law and the rigorous enforcement of the bare minimum required by law.

Digital reality, indirect taxation and international trends

2025-06-21

Dayana de Carvalho Uhdre | Brazilian Journal of Law Technology and Innovation

Digitalization is reshaping global consumption patterns and exposing the limits of value-added tax (VAT) regimes designed for an analogue economy. While Brazilian tax-reform proposals focus on merging six cascading levies … Digitalization is reshaping global consumption patterns and exposing the limits of value-added tax (VAT) regimes designed for an analogue economy. While Brazilian tax-reform proposals focus on merging six cascading levies into a single VAT-style tax, this structural simplification alone will not align the system with the realities of cross-border electronic commerce. Drawing on OECD guidelines and the BEPS Action 1 report, this article reviews two decades of international debate on destination-based VAT, especially for business-to-consumer supplies of intangibles. It highlights the practical impasse surrounding customer identification, jurisdictional allocation and collection in high-volume, real-time digital marketplaces. The paper argues that recent suggestions to shift liability to dominant e-commerce platforms, although politically feasible, still rely on “verified self-identification” and fragmented registration procedures that are ill-suited to the velocity of automated transactions. As a forward-looking alternative, the study explores how distributed-ledger technology—particularly smart-contract-enabled split-payment mechanisms executed on blockchain networks and settled with central-bank digital currencies—could embed compliance by design, enhance traceability, and lower administrative costs for both taxpayers and revenue authorities. Implementation prerequisites (digital identities, standardized e-invoicing, regulatory sandboxes) and technological hurdles (scalability, interoperability, tokenization) are mapped, providing a research agenda for a VAT 4.0 architecture. The conclusion contends that harnessing blockchain’s immutability and programmability is essential for a resilient, fraud-resistant indirect-tax system capable of addressing the borderless nature of 21st-century commerce.

Davao City Business Tax Online Payment System: An Assessment

2025-06-20

Nariman A. Romanda , Aristeo C. Salapa | International Journal of Research and Innovation in Social Science

This study assessed the Online Payment System for Business Tax in Davao City, utilizing a descriptive-evaluative research design. Respondents, selected through purposive sampling were surveyed to evaluate their perceptions of … This study assessed the Online Payment System for Business Tax in Davao City, utilizing a descriptive-evaluative research design. Respondents, selected through purposive sampling were surveyed to evaluate their perceptions of the system while secondary data from 2018 to October 2023 was analyzed as well as challenges encountered. The study measured taxpayers’ satisfaction and identified challenges using mean scores and thematic analysis. Findings revealed that the system was generally perceived as well-structured, with strong ratings in transparency and security. However, accessibility and dispute resolution mechanisms were identified as key areas for improvement. Despite a significant increase in taxpayers from 2019 to 2022, a 39.34% decline in 2023 raised concerns regarding economic and policy-related factors. Furthermore, the identified administrative process inefficiencies, and system accessibility and availability, as major challenges affecting user experience.

The Impact of Social Security Into Tax Authorities on Intra-Firm Income Disparity

2025-06-20

Yanning Shen | Advances in Economics Management and Political Sciences

Reducing the internal income gap of enterprises is one of the important measures to promote the fairness of income distribution, and this paper focuses on the impact of the policy … Reducing the internal income gap of enterprises is one of the important measures to promote the fairness of income distribution, and this paper focuses on the impact of the policy of "social security into tax authorities" on the internal income gap of enterprises and its underlying mechanism. Using the data of Chinese listed companies from 2014 to 2022, the PSM-DID model is constructed, and it is found that the implementation of the policy of "social security into tax authorities" can significantly reduce the enterprises' internal income gap enterprises, and the conclusion still holds after a series of robustness tests. This effect of "social security into tax authorities" reduces the intra-enterprise income gap by improving the information asymmetry problem and reducing the shareable rent of enterprises. Further, the heterogeneity analysis shows that the convergence effect of this policy on the intra-firm income gap is more pronounced in SOEs and large-scale firms. The conclusion of this paper not only provides new evidence for recognizing the income distribution effect of "social security into tax authorities", but also provides useful reference for how to promote the realization of common wealth in the process of tax reform.

Bukele versus the Salvadoran Parliament: COVID-19 Monetary Transfer and its Impact on Trust

2025-06-20

Carlos Ayala Durán | RIPS Revista de Investigaciones Políticas y Sociológicas

This paper measures the effects of an unconditional monetary transfer on citizens’ trust in the pandemic management by the Salvadorian president and parliament during the COVID-19 crisis. To the authors’ … This paper measures the effects of an unconditional monetary transfer on citizens’ trust in the pandemic management by the Salvadorian president and parliament during the COVID-19 crisis. To the authors’ knowledge, this represents the first study to explicitly examine trust in both the legislative and executive branches simultaneously during COVID. Understanding trust in government institutions is crucial for effective emergency policy implementation, as heightened trust levels may lead to greater voluntary compliance with public health regulations. The study employs a nationwide probabilistic sample collected in April 2020, analyzing 1,222 respondents and relies on a quasi-experimental Mahalanobis matching method to assess the impact of the monetary transfer on trust levels. Results reveal a significant positive effect on presidential trust, indicating that emergency COVID-19 policies can enhance public confidence. Conversely, the monetary transfer shows no significant effect on trust in the parliament, which can be attributed to heightened political tensions between the Salvadorian executive and parliament, populist governance, and a clientelist approach in the context of the upcoming 2021 elections. These findings emphasize the importance of examining different government branches when assessing public trust, particularly in contexts of internal political tensions. The study advocates for an expanded research agenda that includes various government branches and relevant private institutions. Future research should further explore the impacts of additional emergency measures on public trust in El Salvador.

Multi-dimensional informality and heterogeneity of microenterprises in urban Africa

2025-06-20

Nobuaki Hamaguchi , Hiroyuki Hino , Charles Piot +1 more | Japanese Economic Review

Abstract Drawing on a multidimensional framework, we develop the Composite Informality Index (CII) as a scalar measure capturing the degree of firm informality. CII outperforms both individual aspects of informality … Abstract Drawing on a multidimensional framework, we develop the Composite Informality Index (CII) as a scalar measure capturing the degree of firm informality. CII outperforms both individual aspects of informality and binary formal–informal classifications in associating informality with firm performance. Our findings show that a positive entrepreneurial mindset is associated with more formal practices, while firms relying less on government tend to be more informal. Firm employment size is negatively correlated with CII. The relationship between CII and sales growth is inconclusive, while technology adoption and business partnerships play a more decisive role in driving growth. During the COVID-19 shock period, more informal firms demonstrated stronger sales performance. However, this advantage did not persist into the recovery phase, as the link between informality and post-shock sales growth was not statistically significant. Hence, higher informality does not necessarily confer greater resilience.

Pengaruh Pemahaman Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM di Bandung

2025-06-20

Didah Nur Faridah , Sopian Sopian , A.R.Christian Santoso | GEMILANG Jurnal Manajemen dan Akuntansi

One of the main sources of state funding for government and national development is tax revenue. About 61% of the national GDP comes from MSMEs. The fact that the percentage … One of the main sources of state funding for government and national development is tax revenue. About 61% of the national GDP comes from MSMEs. The fact that the percentage of formal compliance of MSME taxpayers is still below 65% indicates that there are still problems in implementing tax policies. The purpose of this study was to determine the effect of tax understanding and tax sanctions on MSME taxpayer compliance. This study uses quantitative research with data collection techniques using questionnaires and Likert scales. The population in this study were MSME taxpayers in Bandung Regency, with sampling using the slovin formula, so that the sample obtained was 100 MSME taxpayers. The data analysis technique used is multiple linear regression with the SPSS version 25 program. The results showed that tax understanding and tax sanctions have a positive influence on taxpayer compliance both partially and simultaneously.

Reforming Tax Systems: The Interplay of Governance, Informality, and Institutional Strength in Developing Countries

2025-06-19

João Tovar Jalles | Review of Development Economics

ABSTRACT This paper analyzes the political and institutional determinants of tax reform implementation in 45 emerging market and low‐income countries from 2000 to 2015. Drawing on a narrative database of … ABSTRACT This paper analyzes the political and institutional determinants of tax reform implementation in 45 emerging market and low‐income countries from 2000 to 2015. Drawing on a narrative database of structural tax reforms and employing binary logit models, we assess how ideology, corruption, informality, and government effectiveness influence reform likelihood. Our findings show that left‐wing governments are significantly less likely to pursue tax reforms, especially in revenue administration and indirect taxes. However, high levels of perceived corruption and informality are strong positive predictors of reform, suggesting fiscal and legitimacy pressures drive policy change in challenging contexts. In contrast, government effectiveness does not significantly affect reform probability. These results are robust across alternative estimators and tax categories. The analysis highlights the importance of political context, not just institutional capacity, in shaping tax reform outcomes. Policy strategies must be tailored to political constraints and leverage moments of urgency to maximize reform success.

Analisis penerapan tarif efektif rata-rata dalam perhitungan dan pelaporan Pajak Penghasilan Pasal 21 pada PT Lorent Frozen Fish Kota Bitung

2025-06-19

Jestika Estevania Maria Goenawan , Stanley Kho Walandouw , Anneke Wangkar | Riset Akuntansi dan Portofolio Investasi

This study aims to analyse the application of the Average Effective Rate in the calculation and reporting of Income Tax Article 21 at PT Lorent Frozen Fish Bitung City based … This study aims to analyse the application of the Average Effective Rate in the calculation and reporting of Income Tax Article 21 at PT Lorent Frozen Fish Bitung City based on PP No. 58 of 2023. This research uses a qualitative method. The types of data in this study are quantitative and qualitative data. The results of this study indicate that PT Lorent Frozen Fish calculates and reports Income Tax Article 21 using the Average Effective Rate based on PP No. 58 of 2023. In the calculation of Income Tax Article 21 there is still an overpayment of tax for employees who stop working in the middle of the year and there are still errors in the application of progressive tax rates for the calculation of annual tax payable. For the reporting of Income Tax Article 21 at PT Lorent Frozen Fish, there is still a delay.

Determinants of game-playing motivation and tax compliance intention in Micro Small Medium Enterprises: Evidence from Indonesia

2025-06-19

Rosalita Rachma Agusti , T Sutrisno , ‪Aulia Fuad Rahman +1 more | Human Systems Management

Background Intention plays a crucial role in determining tax compliance. An individual’s perception of tax regulations shapes their attitude toward tax compliance and fairness, which can stimulate their motivation and, … Background Intention plays a crucial role in determining tax compliance. An individual’s perception of tax regulations shapes their attitude toward tax compliance and fairness, which can stimulate their motivation and, therefore, compliance. Objective This study investigates how attitudes toward tax compliance and tax fairness determine game-playing motivation—a strategic posture where taxpayers comply with the letter of the law while seeking to optimize tax outcomes—and its influence on tax compliance intention among MSMEs in Indonesia. Methods This quantitative study employed a survey of 626 MSMEs, defined as businesses with annual revenues not exceeding IDR 4.8 billion (approximately EUR 275,000). Hypotheses were tested using inferential analysis through the PLS-SEM approach. Results This study indicates that tax attitude and fairness positively influence game-playing motivation and intention to comply with taxation. Gain goals strengthen the effect of attitude on motivation. Tax attitude and fairness directly affect tax compliance intention, but their indirect effect is not statistically proven. Conclusions This study proves the importance of tax attitudes and fairness and their role for MSMEs in shaping compliance behavior. The findings also highlight the need to strengthen the perceived legitimacy of tax laws beyond mere formal compliance.

Effects of Tax Policies on the Growth of Small and Medium Enterprises (SMEs): A Case Study of SMEs in Kabale District

2025-06-19

Anuoluwapo Collins , Noel Kiiza Kansiime - , Muhumuza Benon - | International Journal For Multidisciplinary Research

This study aimed at investigating the effects of tax policies on the financial performance and growth of Small and Medium Enterprises (SMEs) in Kabale District, Uganda. Specifically, it examined the … This study aimed at investigating the effects of tax policies on the financial performance and growth of Small and Medium Enterprises (SMEs) in Kabale District, Uganda. Specifically, it examined the impact of tax rates, tax complexity, and tax compliance on the performance and growth of SMEs, with a focus on identifying challenges and proposing solutions to enhance the effectiveness of tax policies. Using multiple logistic regression analysis, the study found that tax compliance had a significant negative effect on financial performance, while tax complexity showed a positive relationship with SME growth. The tax rate did not appear to have a significant effect on either financial performance or growth. The regression analysis indicated that tax compliance (p-value = 0.000) was the most significant predictor of financial performance, highlighting the burden that SMEs face in adhering to tax regulations. Conversely, the complexity of the tax system (p-value = 0.000) positively influenced growth, suggesting that SMEs might adapt to formalized processes as they comply with the tax system. These findings emphasize the need for a balanced approach to tax policies one that encourages compliance while alleviating the associated burdens on SMEs. The study recommends simplifying tax compliance processes, introducing tax incentives, and improving access to tax education and advisory services for SMEs. Additionally, policy makers should focus on enhancing the accessibility of credit and financing to support SME growth and ensure that tax policies align with the capacities of SMEs. A more supportive and business-friendly tax environment could foster the growth of SMEs, leading to more robust economic contributions from the sector.

Impact of Tax Reforms on Revenue Performance of Federal Inland Revenue Service of Nigeria

2025-06-19

N Mohammed , Danjuma Chamba | International Journal of Research and Innovation in Social Science

Governments globally face the ongoing challenge of mobilizing sufficient resources to foster economic growth, development, and sustainability. To address this, taxation and tax administration have emerged as vital elements in … Governments globally face the ongoing challenge of mobilizing sufficient resources to foster economic growth, development, and sustainability. To address this, taxation and tax administration have emerged as vital elements in shaping economic policies. The objective of the study is to examine the impact of tax reforms on the revenue performance of the Federal Inland Revenue Service of Nigeria. This study employs an ex-post facto research design, utilizing secondary data to draw comparisons between the revenue performance of the FIRS in Nigeria before and after the tax reforms. Data was sourced from FIRS to evaluate revenue performance in two distinct periods: before the reforms (1991-2006) and after the reforms (2007-2023). Given the time series nature of the data, a t-test is used to determine if there is a significant difference between the means of the two periods. The t-test evaluates whether the means of the two-time frames are statistically different from each other. The study’s statistically significant difference between pre-and post-reform revenue levels provides strong evidence that the 2007 reforms had a meaningful impact on the performance of FIRS in revenue collection. The reforms appear to have improved efficiency and tax compliance, making a case for the positive role of systematic tax administration reforms in enhancing fiscal sustainability the findings from this study provide strong evidence that the 2007 reforms positively impacted FIRS’s revenue collection performance in Nigeria. Based on the study findings, it was recommended Expanding digital and automated systems within tax administration can improve compliance and minimize revenue leakages. Enhanced data management and automated processing can reduce errors and increase collection efficiency. Increasing public understanding of tax obligations and the benefits of compliance is crucial for further improving revenue performance.

Újabb válasz a válságra?

2025-06-19

Dóra Lovas , Sebestyén Márk Pella | Deleted Journal

2008 óta Magyarországot több válság érte el, ami folyamatos válaszlépésekre kényszeríti az államot. 2020 után a különadók alkalmazásának és az árstop intézményének bevezetése után szükségessé vált az egyes fogyasztási és … 2008 óta Magyarországot több válság érte el, ami folyamatos válaszlépésekre kényszeríti az államot. 2020 után a különadók alkalmazásának és az árstop intézményének bevezetése után szükségessé vált az egyes fogyasztási és vagyonadók inflációkövetővé tétele. Az intézkedés a tételesen meghatározott "bűnös-" és luxusadókat érintette, amelyek esetében az adótárgy erkölcsileg elítélendő termék (szeszes ital, dohánytermék, üzemanyag) vagy nem mindenki számára elérhető luxuscikk (gépjármű). Bár a fő cél az állami bevételek stabilizálása, a folyamatos adóemelés társadalmi és gazdasági feszültségeket generálhat, különösen ha elmaradnak a válság hatásait kompenzáló intézkedések, így többek között a jövedelmek inflációkövető emelése.

PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA, TRANSFER PRICING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PMK172/2023 SEBAGAI PEMODERASI

2025-06-18

Sien Niang Liem | Fonduri de investiţii

Development of the business world and improvement amount transaction must taxes affected Special relationship background p issuance of PMK 172 of 2023. The issuance of PMK 172 of 2023 aims … Development of the business world and improvement amount transaction must taxes affected Special relationship background p issuance of PMK 172 of 2023. The issuance of PMK 172 of 2023 aims to can give a sense of certainty law , justice and convenience implementation rights and obligations for the obligatory tax . Research This own objective For analyze a connection between transaction Special relationship , transfer pricing , compliance must tax and the implementation of PMK 172 of 2023 as moderation . Study This using report data finance Non- financial companies listed on the Indonesia Stock Exchange (IDX) for period 201 5 –20 24 . Determination sample use method purposive sampling with sample as many as 12 companies for 10 years consecutive so that sample amount to 120 and use application Eviews . Research results This show that transaction connection special influential negative to compliance must tax . Transfer pricing influential positive to compliance must tax . Implementation PMK 172 of 2023 strengthens influence transaction connection special and transfer pricing to compliance must tax as moderation

KUR KRİZLERİNİN ÖNCELİKLİ SORUNLAR HİYERARŞİSİNİ ETKİLEME GÜCÜ: TÜRKİYE İÇİN MİKRO VERİ ANALİZİ

2025-06-18

İsmail Çakmak | Politik Ekonomik Kuram

Bu çalışma, hayat pahalılığı, işsizlik ve eğitim sorunlarına eğilerek Türkiye’de 2018 yılı ve sonrasında yaşanan mevcut ekonomik koşulların bireylerin sorun algılarında anlamlı bir değişikliğe sebep olup olmadığını tespit etmeyi amaçlamaktadır. … Bu çalışma, hayat pahalılığı, işsizlik ve eğitim sorunlarına eğilerek Türkiye’de 2018 yılı ve sonrasında yaşanan mevcut ekonomik koşulların bireylerin sorun algılarında anlamlı bir değişikliğe sebep olup olmadığını tespit etmeyi amaçlamaktadır. Bu doğrultuda çalışmada, TÜİK’in yaşam memnuniyeti araştırması 2012-2022 mikro veri setleri kullanılmış ve veriler multionomial logit yöntemi ile analiz edilmiştir. Yapılan analizler, 2018 sonrasında bireylerin özellikle işsizliğe kıyasla pahalılığı daha önemli bir sorun olarak görme olasılığının arttığını ortaya koymaktadır. Sosyo-ekonomik gruplar özelinde ise öğrencilerde yıllar içinde işsizliğe nazaran pahalılığın en önemli sorun olarak görülme olasılığı düşme eğilimde iken 2018 sonrasında eğilimin terse döndüğü görülmüştür. Herhangi bir okul bitirmeyenlere kıyasla önlisans/lisans ve lisansüstü mezunlarda da kriz sonrasında hayat pahalılığının işsizliğe nazaran daha önemli bir sorun olarak görülme olasılığı yükselmiştir. Yapılan analizler ayrıca, çalışanların ve emeklilerin 2018 sonrasında işsizliğe kıyasla hayat pahalılığını daha öncelikli bir sorun olarak gördüklerini ortaya koymuştur. Bu çalışma, kur krizi sonrası Türkiye’deki ekonomik konjonktürün etkisi ile, algılanan sorunlardaki önceliklerin değiştiğini ve toplumun çeşitli kesimlerinde akut problemlerin daha fazla öncelendiğini göstermiştir.

Constitución económica de 1993 desde una perspectiva histórica y su contribución al bienestar individual y cierre de brechas de los ingresos en Perú

2025-06-18

Vladimir Rodríguez Cairo , Raphael Ángel Saldaña Pacheco , Marilia Alejandra Rodríguez-Ríos | América Latina en la Historia Económica

La investigación analiza la constitución económica de 1993 desde una perspectiva histórica, con el objetivo de evaluar su contribución al bienestar individual y a la reducción de las brechas de … La investigación analiza la constitución económica de 1993 desde una perspectiva histórica, con el objetivo de evaluar su contribución al bienestar individual y a la reducción de las brechas de ingreso en Perú. Se empleó un diseño retrospectivo y transversal, utilizando técnicas de recolección de datos como la revisión documental, el análisis de registros bibliográficos, materiales audiovisuales e indicadores socioeconómicos. Los hallazgos evidencian que las disposiciones de la constitución económica de 1993 respondieron a la profunda crisis económica, política y social que enfrentaba Perú a fines de los años ochenta, así como a un contexto internacional marcado por la adopción de reformas orientadas al libre mercado. Se concluye que dicha constitución y las reformas implementadas en la década de 1990 fueron determinantes para el cambio de rumbo de Perú, contribuyendo significativamente a la mejora sustantiva en el bienestar individual y al cierre de brechas de los ingresos.

Efektivitas Pelaksanaan Program Relawan Pajak Institut STIAMI Tahun 2022 pada KPP Pratama Cikarang Utara

2025-06-18

Renisya Ayu Utami , Billy Yofani | Transparansi Jurnal Ilmiah Ilmu Administrasi

The Effectiveness of the Implementation of the STIAMI Institute Tax Volunteer Program in 2022 at the North Cikarang Primary Tax Office (KPP Pratama) This study aims to analyze the effectiveness … The Effectiveness of the Implementation of the STIAMI Institute Tax Volunteer Program in 2022 at the North Cikarang Primary Tax Office (KPP Pratama) This study aims to analyze the effectiveness of the Tax Volunteer program implementation at the STIAMI Cikarang Institute in increasing compliance with individual annual tax return (SPT) reporting at the North Cikarang Primary Tax Office (KPP Pratama Cikarang Utara) for the 2023 reporting year. The research method employed by the researcher is descriptive with a qualitative approach. Data collection techniques used include observation, interviews, and documentation with relevant parties. The data analysis techniques in this thesis involve data reduction, data presentation, and verification, where the collected, compiled, and analyzed data provides an overview and information to draw conclusions from the data processing conducted. Based on the study's results, the researcher concludes that the activities of Tax Volunteers to improve compliance with individual annual SPT reporting at the North Cikarang Primary Tax Office in 2023 are still not effective, as the realization of individual annual SPT reporting only reached 52% of the 77% target set by the office. This analysis is conducted using the model proposed by Siagian's theory, considering aspects of timing, accuracy, and service delivery style. Abstrak Penelitian ini bertujuan untuk menganalisis efektivitas implementasi program Relawan Pajak di Institut STIAMI Cikarang dalam meningkatkan kepatuhan pelaporan Surat Pemberitahuan Tahunan (SPT) orang pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Cikarang Utara untuk tahun pajak 2023. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data meliputi observasi, wawancara, dan studi dokumentasi dengan pihak-pihak terkait. Teknik analisis data dalam penelitian ini meliputi reduksi data, penyajian data, dan verifikasi, di mana data yang telah dikumpulkan, diolah, dan dianalisis memberikan gambaran serta informasi untuk menarik kesimpulan dari proses pengolahan data yang dilakukan. Berdasarkan hasil penelitian, peneliti menyimpulkan bahwa kegiatan Relawan Pajak dalam meningkatkan kepatuhan pelaporan SPT Tahunan orang pribadi di KPP Pratama Cikarang Utara tahun 2023 masih belum efektif, karena realisasi pelaporan SPT Tahunan orang pribadi hanya mencapai 52% dari target 77% yang ditetapkan oleh kantor tersebut. Analisis ini dilakukan menggunakan model yang diusulkan dalam teori Siagian dengan mempertimbangkan aspek ketepatan waktu, akurasi, dan gaya penyampaian layanan.

The Impact of the Digital Economy on the Real Economy: Promoting or Crowding Out? Empirical Evidence from Urban China

2025-06-18

Yuting Wang , Ya Bu , Xinghui Yu +2 more | Sustainable Futures

Transfer Pricing Challenges in Commodity Transactions: A Review of Case Law from Colombia

2025-06-18

E. Munar | International Transfer Pricing Journal

The global commodities market has experienced a significant resurgence over the past two centuries. For transfer pricing purposes, it is essential to verify that the prices agreed between associated companies … The global commodities market has experienced a significant resurgence over the past two centuries. For transfer pricing purposes, it is essential to verify that the prices agreed between associated companies in commodity transactions have been established in market conditions, considering the relevant circumstances and risks assumed by the parties. The proper application of transfer pricing regulations in commodity transactions is relevant when disputing with tax authorities. In this article, the author explains transfer pricing challenges in commodity transactions through a review of Colombian case law, examining local experience and the latest pronouncements on such matters.

PEMETAAN TREN RISET TAX AMNESTY DAN KEPATUHAN PAJAK: ANALISIS BIBLIOMETRIK 2019-2024 MENGGUNAKAN VOSVIEWER

2025-06-18

Diah Eka Fatmawati Putri Sattu , Sri Andriani | Jurnal Akuntansi Keuangan Perpajakan dan Tata Kelola Perusahaan

Penelitian ini bertujuan untuk mengidentifikasi arah dan perkembangan studi ilmiah mengenai Tax Amnesty melalui pendekatan bibliometrik yang didukung oleh perangkat lunak VOSviewer, disertai analisis tinjauan literatur. Pendekatan yang digunakan merupakan … Penelitian ini bertujuan untuk mengidentifikasi arah dan perkembangan studi ilmiah mengenai Tax Amnesty melalui pendekatan bibliometrik yang didukung oleh perangkat lunak VOSviewer, disertai analisis tinjauan literatur. Pendekatan yang digunakan merupakan kombinasi antara metode kuantitatif, yang difokuskan pada bibliometrik, dan metode kualitatif melalui penelaahan pustaka. Data yang dianalisis bersumber dari 500 artikel jurnal yang diperoleh menggunakan aplikasi Publish or Perish, dengan periode publikasi antara tahun 2019 hingga 2024. Hasil pemetaan bibliometrik menunjukkan adanya tiga kelompok utama topik yang terbentuk, dengan total 41 tema kajian yang mendominasi diskusi ilmiah seputar Tax Amnesty. Penelitian menunjukkan bahwa kebijakan Tax Amnesty berdampak positif terhadap kepatuhan wajib pajak, terutama pada kelompok yang memiliki pemahaman perpajakan yang lebih baik. Dengan demikian, efektivitas program Tax Amnesty tidak hanya dipengaruhi oleh insentif fiskal yang diberikan, namun juga bergantung pada seberapa baik wajib pajak memahami aturan dan mekanisme perpajakan. Hasil studi ini diharapkan dapat memberikan kontribusi strategis bagi perumusan kebijakan fiskal jangka panjang, khususnya dalam merancang kebijakan yang menitikberatkan pada aspek edukasi dan pemberdayaan terhadap wajib pajak.

The Impact of Digitalisation on Tax Collection

2025-06-18

Bernadett BARABÁS , Vasile-Daniel Cardoș , Ildikó-Réka CARDOȘ | Management intercultural

The primary objective of this study is to assess the extent to which digital innovations and solutions enhance the efficiency of tax-revenue collection. The article synthesises the impact of digitalisation … The primary objective of this study is to assess the extent to which digital innovations and solutions enhance the efficiency of tax-revenue collection. The article synthesises the impact of digitalisation on the fiscal system and identifies the main instruments available for optimising tax administration. Employing panel-data regressions, the analysis tests the hypothesis that digitalisation exerts a positive effect on revenue-collection performance. The results indicate that countries characterised by higher degrees of digitalisation and lower levels of corruption achieve greater efficiency in tax collection. Overall, the evidence confirms that jurisdictions with more advanced digitalisation and reduced corruption display superior performance in the collection and administration of tax revenues.

A extensão da imunidade tributária recíproca às empresas estatais: análise da evolução da jurisprudência e das novas tendências do STF

2025-06-17

Leonardo Leão Lamb | Contribuciones a las Ciencias Sociales

Este artigo analisa a evolução da jurisprudência do Supremo Tribunal Federal em relação à aplicabilidade da imunidade tributária recíproca às empresas estatais (empresas públicas e sociedades de economia mista) prestadoras … Este artigo analisa a evolução da jurisprudência do Supremo Tribunal Federal em relação à aplicabilidade da imunidade tributária recíproca às empresas estatais (empresas públicas e sociedades de economia mista) prestadoras de serviços públicos. A pesquisa investiga os requisitos fáticos e jurídicos que a Suprema Corte desenvolveu a partir do enfrentamento de casos concretos que se sucederam e demandaram uma renovação da discussão pelo Tribunal. O estudo analisou as posições mais restritivas da Corte nas primeiras decisões, até a adoção de requisitos mais flexíveis e compatíveis com a realidade de cada situação fática pelas decisões mais modernas. Destacou-se a distinção crucial entre estatais que executam serviços públicos essenciais, concorrenciais ou não, e aquelas exploradoras de atividades econômicas concorrenciais. Abordou-se casos marcantes e as novas tendências do STF, como a redefinição do termo “intuito lucrativo” para significar a proibição de distribuição de lucros a acionistas privados, e a possibilidade de extensão da imunidade a serviços públicos essenciais operacionalizados por empresa pública inserida em ambiente puramente concorrencial.

Electronic Tax (E‐Levy) Policies in Africa: Evidence From Ghana

2025-06-17

Daniel Dramani Kipo‐Sunyehzi , Clinton Okyere Asante | Journal of Public Affairs

ABSTRACT The study addresses the question: how does public opinion shape the design of public policies in Africa and Ghana's E‐levy? It examines public policies in some African states/countries in … ABSTRACT The study addresses the question: how does public opinion shape the design of public policies in Africa and Ghana's E‐levy? It examines public policies in some African states/countries in the efforts of governments to improve their revenues by imposing taxes on mobile money services. A quantitative research approach was used with an online opinion poll survey with respondents in Ghana. A simple random sampling method was used involving 120 respondents. The study found that most African states adopted electronic taxes to widen their tax base to cover the informal sector, especially the mobile money sector, especially in the post‐COVID‐19 era, as part of efforts to revamp their economies. In Ghana, it was found that the public policy design (E‐levy) process was not open to citizens but shrouded in secrecy. Moreover, more than 80% of the respondents are aware of the policy but were divided on their level of knowledge on the percentage charge of the policy. It found that 80.4% of respondents dislike the policy for various reasons, including fewer consultations, increased costs for mobile money services/transactions, over‐taxing, and the risk of return to cash payments. The study recommends broader consultations and open forums in the policy design process.

Technological integration and tax compliance: a quantitative evaluation of fraud detection efficiency in judicial tax proceedings in EU member States

2025-06-17

Emilio Abad‐Segura , Francisco José Castillo‐Díaz , Nathalie Hernández Pérez +1 more | Empirica

Abstract This study examines the interaction between tax compliance and tax fraud, focusing on fraud detection strategies implemented in several European Union (EU) Member States. The research highlights the significant … Abstract This study examines the interaction between tax compliance and tax fraud, focusing on fraud detection strategies implemented in several European Union (EU) Member States. The research highlights the significant variability in the effectiveness of anti-avoidance policies at the national level, correcting the previous confusion between avoidance and tax fraud policies. Using a quantitative approach, we develop a composite indicator based on various tax compliance metrics, which reveals significant differences in the effectiveness of tax policies across countries. This study focuses on the efficiency of judicial mechanisms in detecting, investigating, and prosecuting cases of formally documented tax fraud, drawing on data provided by the European Public Prosecutor’s Office (EPPO). Factor and cluster analysis identifies key components and groups countries according to their tax compliance characteristics. The results suggest a direct relationship between the adoption of technological solutions, specifically in tax compliance systems, and efficiency gains, indicating that countries with advanced technological infrastructures perform better. This study not only provides a detailed assessment of the current tax compliance situation in the EU but also offers valuable conclusions for the design of more effective policies specifically aimed at combating tax fraud and tailored to the socio-economic and technological realities of each Member State.

PENGARUH PROGRAM PEMUTIHAN PAJAK, LAYANAN E- SAMSAT DAN LAYANAN DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI KEPUASAN LAYANAN

2025-06-17

Temi Reginawati , Srikalimah Srikalimah , Dewi Wungkus Antasari | Jurnal Akuntansi Keuangan Perpajakan dan Tata Kelola Perusahaan

Penelitian ini bertujuan untuk menganalisis pengaruh program pemutihan pajak, layanan E-SAMSAT, dan layanan drive thru terhadap kepatuhan wajib pajak, serta menguji peran kepuasan layanan sebagai variabel moderasi di Kantor SAMSAT … Penelitian ini bertujuan untuk menganalisis pengaruh program pemutihan pajak, layanan E-SAMSAT, dan layanan drive thru terhadap kepatuhan wajib pajak, serta menguji peran kepuasan layanan sebagai variabel moderasi di Kantor SAMSAT Kota Kediri. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei melalui penyebaran kuesioner kepada 77 responden yang ditentukan dengan metode random sampling. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA) dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa program pemutihan pajak dan layanan E-SAMSAT tidak berpengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan layanan drive thru memiliki pengaruh positif dan signifikan. Selain itu, kepuasan layanan tidak memoderasi hubungan antara pemutihan pajak maupun layanan drive thru terhadap kepatuhan wajib pajak, namun terbukti memoderasi secara signifikan dan memperlemah pengaruh layanan E-SAMSAT terhadap kepatuhan. Simpulan dari penelitian ini adalah bahwa hanya layanan drive thru yang berpengaruh langsung terhadap kepatuhan wajib pajak, dan peran moderasi kepuasan layanan bersifat selektif tergantung pada jenis layanan yang diberikan. Kata Kunci : Kepatuhan Wajib Pajak, Pemutihan Pajak, E-SAMSAT, Layanan Drive Thru, Kepuasan Layanan

The Consequences of Political Hierarchy: Evidence From Chinese SOEs

2025-06-17

Pu Chen , Chunyang Wang | Oxford Bulletin of Economics and Statistics

ABSTRACT Using a comprehensive dataset containing a detailed nine‐level political hierarchy classification for all state‐owned enterprises (SOEs) in China from 1998 to 2013, we find that low‐ranked SOEs have 14% … ABSTRACT Using a comprehensive dataset containing a detailed nine‐level political hierarchy classification for all state‐owned enterprises (SOEs) in China from 1998 to 2013, we find that low‐ranked SOEs have 14% higher productivity than private firms. The result is robust to propensity score matching, instrumental variable approach, and within‐firm analysis. Further findings lend support to the theory of local government's protection as opposed to local information advantage. Macro‐level results suggest that growth benefits might lead local government to resist the central government reform of ending low‐ranked SOEs.

Economic and mathematical modeling of comparative efficiency of VAT and turnover tax

2025-06-17

И.Д. Грачев , С.Н. Ларин , Н.В. Ноакк | National Interests Priorities and Security

Subject. This article focuses on the issues of optimizing the tax system of the Russian Federation. Objectives. The article aims to conduct a digital experimental verification of the basic principles … Subject. This article focuses on the issues of optimizing the tax system of the Russian Federation. Objectives. The article aims to conduct a digital experimental verification of the basic principles underlying the tax system of Russia based on the Washington Consensus. Methods. For the study, we used logical, statistical and economic analyses, as well as a comparative approach and economic-mathematical modeling. Results. The article identifies the main advantages and disadvantages of using VAT and turnover tax in the context of modern Russian conditions. Conclusions. The choice of using VAT in the Russian taxation system is not justified. Its replacement with a categorized turnover tax is economically viable.

Tax Revolts and Sovereign Defaults

2025-06-17

Fernando Arce , Jan Morgan , Nicolas Werquin

Political crises often coincide with fiscal crises, with complex causal dynamics at play. We examine the interaction between tax revolts and sovereign risk using a quantitative structural model calibrated to … Political crises often coincide with fiscal crises, with complex causal dynamics at play. We examine the interaction between tax revolts and sovereign risk using a quantitative structural model calibrated to Argentina. In the model, the government can be controlled by political parties with different preferences for redistribution. Households may opt to revolt in response to the fiscal decisions of the ruler. While revolts entail economic costs, they also increase the likelihood of political turnover. Our model mirrors the data by generating political crises concurrent with fiscal turmoil. Specifically, we find that our model aligns closely with the conditions observed during the Macri administration (2015-2019). We find that left-leaning parties are more prone to default upon entering office, while right-leaning parties issue more debt. Our framework explains the high deficits observed during the Macri administration as well as the sovereign default that occurred immediately after the left regained power.

View PDF Chat

Analysis of Tax Transaction Costs on Taxpayer Compliance: A Public Policy Perspective

2025-06-17

Arsalim Arsalim , Imran Imran , Ridha Taurisma Lajaria +2 more | Journal of Asian Multicultural Research for Economy and Management Study

The transaction cost is regarded as the combination of field studies it could be from law, economic, and organization. The transaction cost basically is a cost which must be burden … The transaction cost is regarded as the combination of field studies it could be from law, economic, and organization. The transaction cost basically is a cost which must be burden to party, in which the transaction is done by them in the world with the unclear information by effect of so many actors doing as opportunism and bounded rationality. The research is aimed to study perception of stakeholder regard to the transaction cost which bears from compliance tax, from the economic perspective of new institutional economic. The factors which are done in this research would be asset specificity, frequency, uncertainty, bureaucracy, search cost, incentive, compliance, filing, law enforcement, and property rights. The method in this research is a survey method. The least of questions, consist of questions which relates to perceptions and factors which related to perception of society upon the transaction cost in compliance tax. The technique taking sample of this research writing is cluster sampling. Based on the result of the research shown that: 1). there is a different perception from the respondent on the variable of asset specificity, bureaucracy, search cost, filing, law enforcement, and property rights and 2) Bureaucracy and incentive have given negative effect to compliance tax Based on the result above, it is strictly need a local act which regulate the clear and certainty of the economic cost, to which the will can be done and which as the tool to enforce the law