scholarly journals Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates

2015 ◽  
Author(s):  
Laurence Ales ◽  
Andres Antonio Bellofatto ◽  
Jessie Jiaxu Wang
Keyword(s):  
Executive Compensation ◽  
Firm Size ◽  
Income Tax ◽  
Tax Rates

scholarly journals Taxing Atlas: Executive compensation, firm size, and their impact on optimal top income tax rates

2017 ◽  
Vol 26 ◽  
pp. 62-90 ◽  
Author(s):  
Laurence Ales ◽  
Antonio Andrés Bellofatto ◽  
Jessie Jiaxu Wang
Keyword(s):  
Executive Compensation ◽  
Firm Size ◽  
Income Tax ◽  
Tax Rates

scholarly journals RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA

2016 ◽  
Vol 5 (2) ◽  
pp. 115
Author(s):  
Abdul Slamet ◽  
Provita Wijayanti
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Income Tax ◽  
Stock Exchange ◽  
Tax Incentives ◽  
Discretionary Accruals ◽  
T Test ◽  
Managerial Ownership ◽  
Tax Rates ◽  
The Impact

Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden. This study aims to examine the effects of changes in income tax rates that Law. 36 of 2008 on Income Tax on discretionary accrual due to a decrease in income tax rates between 2009 and the Agency for the year 2010 is the year 2009 by 28% and in 2010 dropped to 25%. In addition, this study also aims to determine the impact of tax and non tax incentives as well as the percentage of shares traded on the Stock Exchange of earnings management behavior. Sample of this study is manufacturing companies listed on the Indonesia Stock Exchange, which has published its financial statements from 2009-2010. Methods of analysis in this study using multiple regression analysis to determine the effect of independent variables earnings pressure, debt level, earningsbath, firm size, managerial ownership and the percentage of shares) against the dependent variable (discretionary accruals) and using independent sample t-test for the different test equipment. independent sample t-test was used to examine differences in the level of discretionary accruals between 2009 and 2010 after a decline in income tax rates. The results showed that before and after the reduction in tax rates, the management was not convicted of discretionary accruals to make savings income. This suggests that management in Indonesia did not take action to make opportunistic earnings management in order to decrease the tax rate Agency 2010. From the regression resultsof tax incentives and the percentage of shares traded on the Stock Exchange a significant effect on discretionary accruals, non-tax incentives only to have a significant earnings pressure on discretionary accruals, while the level of debt, earnings bath, firm size and managerial ownership has no significant effect on discretionary accruals.

EFFECTIVE MARGINAL TAX RATES UNDER THE FEDERAL INDIVIDUAL INCOME TAX: DEATH BY ONE THOUSAND PIN PRICKS?

1998 ◽  
Vol 51 (3) ◽  
pp. 553-564
Author(s):  
THOMAS A. BARTHOLD ◽  
THOMAS KOERNER ◽  
JOHN F. NAVRATIL
Keyword(s):  
Income Tax ◽  
Tax Rates ◽  
Individual Income ◽  
Marginal Tax Rates ◽  
Individual Income Tax

EFFECTIVE CORPORATION INCOME TAX RATES

1979 ◽  
Vol 32 (3) ◽  
pp. 380-390
Author(s):  
RANDALL D. WEISS
Keyword(s):  
Income Tax ◽  
Tax Rates

Taxation in a mixed economy: the case of China

2017 ◽  
Vol 34 (1) ◽  
pp. 49-61 ◽  
Author(s):  
Davidson Sinclair ◽  
Larry Li
Keyword(s):  
Income Tax ◽  
Central Government ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
Government Ownership ◽  
Effective Tax Rate ◽  
Effective Tax Rates ◽  
Content Type ◽  
Tax Rate ◽  
For Profit

Purpose The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate income tax. Government has significant ownership stakes in the for-profit economy and state-owned enterprises (SOEs) are liable to the corporate income tax. This is very different to most other economies where SOE tends to dominate the not-for-profit economy and pays no corporate income tax. Government ownership also varies between the central government and local government in addition to state asset management bureaus. This provides a rich institutional background to examining the corporate income tax. Design/methodology/approach A panel data analysis approach is used to examine relationship between ownership structure and effective tax rates of all public firms in China from 1999 to 2009. Findings The authors report that effective tax rates do appear to vary across the ownership types, but that SOEs pay a statistically higher effective tax rate than to non-state-owned. In addition, local government owned SOE pay higher effective tax rates than central government and SAMB owned SOE. The authors also investigate Zimmerman’s (1983) political cost hypothesis. Unfortunately, these results are econometrically fragile with the statistical significance of those results varying by empirical technique. Originality/value This paper provides insight into government ownership and taxation in China.

scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP DAN PENETAPAN AKUNTNASI PADA PT. BANK SULUTGO (PERSERO) TBK. CABANG UTAMA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Seruni J. Prang ◽  
Sifrid S. Pangemanan ◽  
Harijanto Sabijono
Keyword(s):  
Income Tax ◽  
Director General ◽  
Tax Rates ◽  
The Law ◽  
Permanent Employees ◽  
Tax Reporting ◽  
Descriptive Method

Income tax article 21 is a tax on income which becomes the obligation of taxpayer to pay for it. Income in the form of salary, honorarium, allowances and other payments with any name in connection with the work, services or activities undertaken by the taxpayer of a domestic individual. The law used to regulate the amount of tax rates, the procedure of payment and tax reporting is the law No. 36 of 2008. The purpose of this study is to find out how to analyze the calculation of income tax article 21 fixed employment and accounting application of PT. Bank SulutGo (Persero) Tbk. Cabang Utama. The method of analysis used in this research is descriptive method that is discussing the problem by collecting, deciphering, calculating, comparing and explaining a situasion so that it can be drawn conclusion covering the calculation of pph article 21 and accounting for permanent employees at PT. Bank SulutGo (Persero). Based on the results of the study found that the calculation of income tax article 21 at PT. Bank SulutGo (Persero), is in compliances with the new taxation legislation, namely law no. 36 of 2008 on income tax and the regulation of the director general of tax number PER-16/PJ/2016.Keywords:  accounting, income tax article 21

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