The Tax Reform Act of 1986: Impact on Oil and Gas Tax

1987 ◽  
Author(s):  
R.B. Kells
Keyword(s):  
Tax Reform ◽  
Oil And Gas ◽  
Gas Tax

Distributional impacts of oil and gas tax reforms

1988 ◽  
Vol 10 (3) ◽  
pp. 235-241
Author(s):  
Adam Rose ◽  
Brandt Stevens
Keyword(s):  
Oil And Gas ◽  
Tax Reforms ◽  
Gas Tax ◽  
Distributional Impacts

scholarly journals Pengaruh Pengalaman Diperiksa terhadap Kepatuhan Pajak Perusahaan Besar

2019 ◽  
Vol 3 (3) ◽  
pp. 219-235
Author(s):  
Achmad Rivai Muzakkir ◽  
Benedictus Raksaka Mahi
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Selection Process ◽  
Listed Company ◽  
Tax Compliance ◽  
Tax Rate ◽  
Gas Tax ◽  
Tax Audit ◽  
Two Step Estimation ◽  
The Relationship

Artikel ini mempelajari hubungan antara jumlah pemeriksaan yang pernah dialami sebelumnya dengan kepatuhan pembayaran pajak penghasilan perusahaan. Fokus penelitian adalah wajib pajak pada KPP Wajib Pajak Besar, KPP Minyak dan Gas Bumi, dan KPP PMB. Heckman Two Step Estimation digunakan untuk mengestimasi aturan seleksi pemeriksaan, dan keputusan kepatuhan perusahaan. Hasil estimasi tahap pertama menunjukkan bahwa ada aturan yang sistematis dalam proses seleksi pemeriksaan. Hasil estimasi tahap kedua menunjukkan bahwa perusahaan dengan jumlah pemeriksaan lebih banyak, keuntungan yang lebih rendah, average tax rate yang lebih rendah memiliki rasio kepatuhan yang lebih tinggi.Kata kunci : kepatuhan; kepatuhan pajak; pemeriksaan pajak; pajak penghasilan; seleksi pemeriksaan, ABSTRACTThis paper examines the relationship between the amount of past audit experience and firm’s income tax compliance. Focusing upon taxpayers in Large Taxpayer Tax Office, Oil and Gas Tax Office, and Listed Company Tax Office. A Heckman two step estimation is used to estimate the audit selection rule the firm’s compliance choice. The first step estimation results indicate that there is a systematic rule as a guidance in the selection process. The second stage results show that firms with more past audit experience, have a lower profit, and a lower average tax rate have a higher compliance ratio.Key words : compliance; tax compliance; tax audit; income tax; audit selectionJEL Classification : H26.D22

BUYING AND SELLING PETROLEUM INTERESTS—IMPACT OF TAX CONSOLIDATION AND OTHER TAX REFORM MEASURES

2005 ◽  
Vol 45 (1) ◽  
pp. 643
Author(s):  
R. Henderson ◽  
C. Franchina ◽  
H. Wiseman
Keyword(s):  
Tax Reform ◽  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Decision Makers ◽  
Clear Understanding ◽  
Senior Executives ◽  
Gas Industry ◽  
Exploration And Production ◽  
Tax Changes ◽  
The Impact

The new tax consolidation system, together with a number of other recent tax reform measures, has lead to a paradigm shift in the way in which the acquisition and sale of petroleum interests are treated for taxation purposes in Australia. In an industry where ownership interests in exploration and production fields regularly change hands, it is important that senior executives and decision-makers have a clear understanding of the impact of the new tax rules.This paper focusses on the commercial impact of these tax changes and is aimed at executives in the oil and gas industry with commercial, technical, legal or financial responsibilities.Board members will also have an interest to ensure that the risks arising out of the new rules are adequately addressed, and that shareholder value is being preserved.

scholarly journals Oil and Gas Enterprise, Effect of Compensation, Working Environment, and Motivation to Performance Account Representative Tax Service Office

2018 ◽  
Vol 7 (3.6) ◽  
pp. 445
Author(s):  
Linda HD Simbolon ◽  
Paisal Halim ◽  
Syamsiah Badruddin ◽  
Panji Hendarso ◽  
Yulianto . ◽  
...  
Keyword(s):  
Work Environment ◽  
Compensation Effect ◽  
Oil And Gas ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Working Environment ◽  
Work Related ◽  
Gas Tax ◽  
Environment Effects ◽  
Main Thing

According to Gibson et al. (2012) quoted by Wibowo (2015) "Performance is the result of work related to organizational objectives such as quality, efficiency and other criteria of effectiveness." Account Representative Performance is a result of the Account Representative in performing his duties in accordance with the responsibilities assigned to him. Compensation, work environment, and motivation is Believed Account Representative will effect performance. According to some experts, compensation effect on performance (Holt, 1993) and compensation Becomes the main thing to Attract and MOTIVATE employees to improve Reviews their performances (Ivanceikh and Glueck, 1989); work environment effects on performance (Leaman, 1995); effects on performance and motivation (Vroom, 1964; Moorhead and Griffin, 1998). The purpose of this study is to analyze the effect of compensation, work environment, and motivation on Account Representative Performance of Oil and Gas Tax Office. This research was conducted by taking the samples from all Account Representatives of Oil and Gas Tax Office as many as 37 respondents. Data were collected through questionnaires in the form of a list of statements. The technique of data analysis used is Multiple Linear Regression Analysis using SPSS Version 23. Based on the result of the analysis, it was proved that compensation, work environment and motivation have a positive and significant influence on Account Representative performance of Oil and Gas Tax Office either partially or simultaneously.  

scholarly journals PENGARUH SIKAP WAJIB PAJAK PADA PELAKSANAAN SANKSI DENDA, PELAYANAN FISKUS DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS TERHADAP WAJIB PAJAK RESTORAN ORANG PRIBADI DI KOTA MANADO DAN DI KABUPATEN MINAHASA)

2016 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Anjeline Kodoati ◽  
Jullie J. Sondakh ◽  
Ventje Ilat
Keyword(s):  
Qualitative Research ◽  
Tax Reform ◽  
Oil And Gas ◽  
Tax Compliance ◽  
Assessment System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Local Revenue ◽  
Administrative Sanctions

Taxes are the largest revenue source in addition to oil and gas. In the era of Indonesia's tax reform, the tax collection system is set to a self-assessment system, which gives full trust to the taxpayer to calculate, pay, and report all taxes that become his obligations. One of the obstacles that may hinder the effectiveness of tax collection is tax compliance. This is happened in every region in Indonesia, including in the Manado City and Minahasa District, which has a decrease tendency of tax compliance since 2010 until 2014 based on the data from the Dinas Pendapatan Daerah Kota Manado (Local Revenue Office of Manado City) and Dinas Pendapatan Daerah Kabupaten Minahasa (Local Revenue Office of Minahasa District). As tax authorities, these offices tried to uphold the norms of taxation by applying administrative sanctions such as fines for taxpayers who are late paying taxes in accordance with the district’s legislation, but it has not been able to increase tax compliance in paying taxes. Therefore, this study is aimed to analyze the influence of the attitude of the taxpayer on the implementation of financial penalties on tax compliance, the service tax authorities on tax compliance, and tax awareness on tax compliance. By using qualitative research methods with multiple linear regression, this study concluded that the attitude of taxpayer on the implementation of financial penalties affect tax compliance, service tax authorities did not affect tax compliance, and awareness of tax affect tax compliance. Keywords : Tax Compliance, Tax Authorities, Tax Awareness.

Transformation of Budgetary Policy in Russia during the 2000s: in Quest of National Fiscal Sustainability

2011 ◽  
pp. 4-25 ◽  
Author(s):  
S. Drobyshevsky ◽  
S. Sinelnikov-Murylev ◽  
I. Sokolov
Keyword(s):  
Oil And Gas ◽  
Developed Countries ◽  
The State ◽  
Fiscal Sustainability ◽  
Gas Tax ◽  
Budgetary Policy ◽  
Tax Revenues ◽  
Long Run ◽  
New Phase ◽  
Better Than

The crisis of 2008-2009 gave start to a new phase of budgetary policy in Russia. Despite the fact that at present the state of Russian budget seems much better than in most of developed countries, high dependence on oil and gas tax revenues and revealed trends in the structure of budget liabilities point out high persistence risks of budget imbalance in the long run. Reinsuring fiscal and macroeconomic stability requires some urgent and important reforms both in tax and budgetary policy.

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