How Treatment from the Tax Authority, Tax Literacy, and Exchange and Vertical Equity Affect Tax Compliance: The Role of Fairness of the Tax Assessment Process Complemented by Demographics and Collectivist Culture

2021 ◽  
Author(s):  
Saher Afshan ◽  
Danish Ahmed Siddiqui
Keyword(s):  
Tax Compliance ◽  
Assessment Process ◽  
Vertical Equity ◽  
Collectivist Culture ◽  
Tax Assessment

Mr. and Mrs. Smith: A Student Introduction to Federal Tax Compliance and Documentation

2015 ◽  
Vol 31 (1) ◽  
pp. 119-132 ◽  
Author(s):  
Michaele L. Morrow ◽  
Shane R. Stinson
Keyword(s):  
Communication Skills ◽  
Professional Practice ◽  
Income Tax ◽  
Tax Compliance ◽  
Personal Income Tax ◽  
Initial Information ◽  
Face To Face ◽  
Client Advocacy ◽  
Tax Practice

ABSTRACT In this case, students assume the role of new accounting staff tasked with the preparation of a personal income tax return and supporting documentation for a client of their firm. Students are provided prior year work papers and client communications, a copy of the prior year's tax return, as well as a letter and supporting documents from the client for the current year. To complete the case, students generate questions based on the initial information provided, meet face-to-face with the client, and roll forward a set of electronic work papers before submitting a complete current year engagement file for senior review. This case adds work papers and client interaction to the traditional tax compliance case to reinforce both the technical and communication skills valued in professional practice. The formulation of questions for the client also allows students to practice discussing technical topics in a non-technical manner and underscores the required balance between attitudes of client advocacy stressed in professional tax practice and legal requirements for “good-faith” tax return reporting. This case is appropriate for an individual income tax course at either the undergraduate or graduate level, and can be easily adapted to increase or decrease difficulty.

State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abraham Gyamfi Ababio ◽  
Arthur Gnonsio Mangueye
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Probit Model ◽  
Content Type ◽  
Medium Scale ◽  
State Legitimacy ◽  
Negative Effect ◽  
Sizable Proportion

Purpose Improving tax compliance would drive the needed development in Ghana. Small and medium scale enterprises (SME) constitute a sizable proportion of the Ghanaian economy but its contribution to tax revenue is below expectation. This study aims to determine whether SME's perception of state legitimacy affects tax compliance. Design/methodology/approach A structured questionnaire was administered to 200 SMEs randomly drawn from Dodowa in the Shai-Osudoku District of Greater Accra Region. Descriptive statistics and the Probit model with sample selection were used to analyse the data. Findings The study found that SME's perception of government legitimacy exerts a significant negative effect on reducing profit to avoid tax liability (ß = −0.0305, p < 0.05). Other factors such as education and fear of fines and penalties were also found to reduce the likelihood that the firm would reduce profit to avoid high tax liability. Still, tax knowledge had a positive effect on this behaviour. Practical implications This study would help deepen policymakers' knowledge of how to improve tax compliance among SMEs in Ghana. Originality/value The originality of this work is that it explicitly models the role of fiscal exchange theory in explaining tax compliance among SMEs in Ghana by using robust methodology.

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS

2019 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Elisa Tjondro ◽  
Kezia Gabriel Santosa ◽  
Nathasa Prayitno
Keyword(s):  
Baby Boomers ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Service Orientation ◽  
Self Employment ◽  
Quota Sampling ◽  
Traditional Paradigm ◽  
The Relationship

The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Putting the environmental impact assessment process into practice for woodland caribou in the Alberta Oil Sands Region

Rangifer ◽  
2005 ◽  
Vol 25 (4) ◽  
pp. 89
Author(s):  
Paula R. Bentham
Keyword(s):  
Oil Sands ◽  
Rangifer Tarandus ◽  
Assessment Process ◽  
Mitigation Measures ◽  
Primary Role ◽  
Woodland Caribou ◽  
The Government ◽  
Current Operating ◽  
Impact Predictions

Since 1985, woodland caribou (Rangifer tarandus caribou) have been designated as a threatened species in Alberta. Populations studied since the 1970s have been stable or declining, with no population increases documented. Resource expansion into previously undeveloped areas and associated increases in access have been implicated as possible causes for the declines. To facilitate development on caribou ranges, while ensuring the integrity and supply of caribou habitat, standing committees have been formed. The primary role of the committees is to act as advisory bodies to the government and to search for effective and efficient industrial operating guidelines. Recent research has been conducted on the responses of woodland caribou ecotypes to increased human and predator access. Based on this research, operating guidelines have been refined and implemented through Caribou Protection Plans. I discuss how the current operating guidelines are put into practice and linked to the Environmental Assessment process within the Oil Sands Region of Alberta. In particular, I discuss the origination of impact predictions, specific mitigation measures to reduce impacts and monitoring.

scholarly journals Designing for Students: Creating a Robust Interdisciplinary First Year Course

2019 ◽  
Vol 19 (1) ◽  
Author(s):  
Deborah E. Bordelon ◽  
Colleen M Sexton ◽  
Ann M Vendrely
Keyword(s):  
General Education ◽  
Course Design ◽  
Natural World ◽  
Assessment Process ◽  
First Year ◽  
Full Time ◽  
First Year Students ◽  
Underserved Students ◽  
General Education Curriculum

Building a general education program from scratch for a population of first generation and underserved students provided both a challenge and opportunity. Faculty who had limited previous experience teaching and assessing first year students engaged in study of the best practices and research. Faculty designed a four-year general education curriculum that began with a robust First Year Seminar (FYS) course, the focus of this study. This required three-credit hour interdisciplinary humanities course (FYS) was designed to embrace the understanding of what it means to be human, including understanding oneself in relation to the natural world and to others. Full time faculty from all disciplines were selected through a competitive process to teach the FYS course with embedded High Impact Practices (HIPs). Four years of teaching FYS has provided qualitative and quantitative data on the effectiveness of the design, the role of faculty, and application of HIPs. Through the course assessment process and data analysis, faculty have expanded their repertoire of pedagogical strategies to engage the first year student, and as a result, positively influenced teaching in their other courses. This report offers insights on strategies for course design, the role of faculty, and the power of selected HIPs that may be replicated at other institutions.

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