• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.717-725
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• 2021

The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative's controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer's compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer's compliance and Tax audit moderates the relation between tax authority services and the account representative's controlling (monitoring) with corporate taxpayers' compliance. Also, tax socialization and account representative's controlling (monitoring) have a positive effect on the corporate taxpayer's compliance. In contrast, variables of taxpayer's awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer's compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.

• 유통과학연구
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• 제21권6호
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• 유통과학연구
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• 제11권5호
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• pp.17-24
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• 2013

Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country's citizens play a vital role in realizing this objective through their participation. Research design, data, and methodology - In Iran, tax collection and preparation are always of great concern and represent the most important responsibilities of the government. This study seeks to investigate the administrative barriers in taxpayer participation and highlights the challenges regarding timely tax collection faced during 2011, from the point of view of both tax expertsand taxpayers. Results - Sixty-six questionnaires from taxpayers and tax experts in the Zanjan province were collected and tested using statistical tools. Conclusions - The results indicate that there are no obstacles in taxpayer participation; moreover, both taxpayers and tax experts have similar opinions regarding this issue.

• 의정연구
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• 제27권1호
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• pp.157-185
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• 2021

지방세 납세지는 납세행위가 이루어지는 장소적 개념만이 아니라 자치단체의 과세권이 결정되는 현실적인 의미를 가진다. 납세지 결정에는 납세의 편의성이나 징세의 효율성을 넘어 편익지역의 원칙이라는 지방세의 핵심 과세기준이 중요하게 고려되어야 한다. 대부분 지방세의 납세지 설정에 있어 편익지역의 원칙이 비교적 잘 반영되고 있는 것으로 평가된다. 그러나 소득세와 과세표준을 공유하는 지방소득세의 경우 납세지 설정에 개편의 필요성이 있는데, 사업소득과 부동산 등의 양도소득에 대한 과세지를 주소지에서 사업장 소재지와 부동산 등의 소재지로 변경하는 방안을 검토해야 한다. 근로나 사업영위 등 제반 소득활동을 통해 소득이 창출되는 데 있어 지방자치단체의 공공서비스의 편익이 기여하고 있다는 점에서 그 소득활동이 이루어지는 편익지역에서 과세가 이루어지도록 할 필요가 있다. 이러한 개편으로 자치단체 간의 세수불균형도 일정부분 완화될 수 있는 것으로 평가되며, 납세와 징세의 측면에서도 일정한 긍정적인 효과가 예상된다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1167-1174
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• 2020

This study aims to evaluate the effect of computerized tax services in improving tax performance by moderating governance principles in Jordanian tax income departments. The study is based on a questionnaire distributed to income tax auditors, who were chosen by the simple random sampling method, so that 170 questionnaires were subjected to statistical analysis. The study models were formulated in the form of simple and multiple regression equations to test the hypotheses of the study, in addition to relying on One Sample T-test to calculate the mean of questionnaire answers. The most prominent research results is that the application of tax governance principles through the provision of computerized tax services is reflected in the increase in confidence between taxpayers and income tax departments, the efficiency of tax performance, and tax proceeds. Also, the study pointed out the importance of the income tax departments to prepare strategic plans regarding the development and the follow-up of modern technologies related to computerized tax services. It especially regards linking and collecting tax from taxpayers such as via electronic tax payment and collection system, in order to ensure the speed of completion, accuracy of calculation, and raising the efficiency of tax performance.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.187-198
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• 2020

This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers' non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제18권1호
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• pp.30-45
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• 2024

This study introduces an effective method for predicting individual local tax delinquencies using prevalent machine learning and deep learning algorithms. The evaluation of credit risk holds great significance in the financial realm, impacting both companies and individuals. While credit risk prediction has been explored using statistical and machine learning techniques, their application to tax arrears prediction remains underexplored. We forecast individual local tax defaults in Republic of Korea using machine and deep learning algorithms, including convolutional neural networks (CNN), long short-term memory (LSTM), and sequence-to-sequence (seq2seq). Our model incorporates diverse credit and public information like loan history, delinquency records, credit card usage, and public taxation data, offering richer insights than prior studies. The results highlight the superior predictive accuracy of the CNN model. Anticipating local tax arrears more effectively could lead to efficient allocation of administrative resources. By leveraging advanced machine learning, this research offers a promising avenue for refining tax collection strategies and resource management.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.175-182
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• 2021

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

• 한국콘텐츠학회:학술대회논문집
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• 한국콘텐츠학회 2004년도 추계 종합학술대회 논문집
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• pp.244-250
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• 2004

계속적인 증가 추세에 있는 지방세의 체납원인을 분석하고 도출된 문제점을 바탕으로 하여 본 논문의 과제인 지방세체납의 효율적인 징수관리를 위하여 세가지 측면에서 구체적으로 검토하였다.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.49-60
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• 2023

The study attempts to examine the relationship among revenue growth factors from different angles and provides a comprehensive overview of tax revenue collection for developing countries. The impact of income tax, customs duty, and value-added tax on the gross domestic product is examined using the ordinary least-square (OLS) multiple regression approach. To confirm the association, a multiple regression model is applied to time-series data. SPSS software, MS Excel, is used to draw the empirical results, trend analysis, and some graphical presentation to reach the study's objective. The findings show that while the value-added tax has a significant impact and the highest coefficient, regardless of country, income tax and customs duty may or may not be significant depending on the circumstances. It triggers effectual and efficacious economic growth. The paper has implications in policy-making areas where governments are seeking how to stimulate revenue growth effectively and efficiently. To promote economic growth, the tax net and tax rate on luxury goods should be increased along with human resources in the tax administration for the short term. But in the long term, decentralization & digitization of tax administration, dismantling the existing tax barriers and good governance are necessary.