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Journal articles on the topic 'Taxpayer audit programs'
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1
Mahestyanti, Puri, Bambang Juanda, and Lukytawati Anggraeni. "The Determinants of Tax Compliance in Tax Amnesty Programs: Experimental Approach." ETIKONOMI 17, no. 1 (February 25, 2018): 93–110. http://dx.doi.org/10.15408/etk.v17i1.6966.
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In an effort of searching for a new source of revenue for funding the infrastructure development for Indonesia, the government chose to do tax amnesty in 2016. This research was conducted to study the effects of factors (wealth, tariff periods, tax penalties, and audit probability) towards tax compliance. Tax compliance measured from the number of units reported by taxpayers, the amount of value indicated by taxpayers, and participation from taxpayers. The study uses primary data that generated through experimental economics. The methods used are Variance Analysis. The result showed that the taxpayer with higher income has lower compliance rather than the taxpayer from lower income. The taxpayers prefer to report their assets at lower rates. The effort of enforcement from the government by implementing tax penalties and audit probability shows greater effect towards tax compliance.DOI: 10.15408/etk.v17i1.6966
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De Simone, Lisa, Richard C. Sansing, and Jeri K. Seidman. "When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?" Accounting Review 88, no. 6 (June 1, 2013): 1971–91. http://dx.doi.org/10.2308/accr-50525.
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ABSTRACT: This study investigates the circumstances under which “enhanced relationship” tax-compliance programs are mutually beneficial to taxpayers and tax authorities, as well as how these benefits are shared. We develop a model of taxpayer and tax authority behavior inside and outside of an enhanced relationship program. Our model suggests that, despite the adversarial nature of the relationship, an enhanced relationship program is mutually beneficial in many settings. The benefits are due to lower combined government audit and taxpayer compliance costs. These costs are lower because taxpayers are less likely to claim positions with weak support and the government is less likely to challenge positions with strong support inside the program. Further, we show that an increase in the ability of the tax authority to identify uncertain tax positions makes an enhanced relationship tax-compliance program more attractive to both the taxpayer and the tax authority. JEL Classifications: H26
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Drumbl, Michelle Lyon. "THOSE WHO KNOW, THOSE WHO DON'T, AND THOSE WHO KNOW BETTER: BALANCING COMPLEXITY, SOPHISTICATION, AND ACCURACY ON TAX RETURNS." Pittsburgh Tax Review 11, no. 1 (March 26, 2014): 113. http://dx.doi.org/10.5195/taxreview.2013.23.
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Refundable credits, particularly the earned income tax credit (EITC) and the child tax credit, serve an important anti-poverty measure for low-income taxpayers. Annually, millions of taxpayers who do not owe any federal income tax must file a tax return in order to claim these credits that are in the nature of social benefits. The eligibility requirements for refundable credits are complex, and these returns are particularly prone to audit: EITC audits comprise one-third of all individual income tax audits. Because of the large dollar amounts at stake, a taxpayer’s mistaken understanding of the eligibility requirements for these refundable credits can often result in a deficiency of several thousand dollars. Though studies indicate that taxpayer error is more commonly inadvertent than intentional, the section 6662 20% accuracy-related penalty applies once the deficiency reaches a statutory “understatement” threshold; it is imposed computationally and without regard to the taxpayer’s intent. By statute, taxpayers have the right to contest the accuracy-related penalty by demonstrating that there was reasonable cause for the underlying error and the taxpayer acted in good faith. Treasury regulations provide that such a circumstance might include “an honest misunderstanding of fact or law that is reasonable in light of all the facts and circumstances, including the experience, knowledge, and education of the taxpayer”. Yet for all of these reasons – lack of experience, lack of knowledge, and relative lack of education – the taxpayer is unlikely to have the knowledge or resources to raise the very defense that is meant to protect an unsophisticated taxpayer. Drawing comparisons between refundable tax credits and social programs administered by other agencies, this article calls upon the IRS to better differentiate between inadvertent error (“those who don’t know”) and intentional or fraudulent error (“those who know better”). The article argues that the current accuracy-related penalty approach is unduly punitive. It concludes by proposing solutions that the IRS might consider in light of Congress’s desire for the Service to administer these social benefits through the Internal Revenue Code.
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Kibret, Dejene Debebe. "actors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts." Accounting and Finance Research 10, no. 1 (February 26, 2021): 58. http://dx.doi.org/10.5430/afr.v10n1p58.
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Factors affecting turnover tax collection performance. A case of West Shoa Zone selected districts. In 2017/18 the targeted revenue was 9041224 birr with the actual revenue being 7888536 birr (equivalent to 87.25% or a difference of 1152688) was existence of turnover tax collection gap. This study used mixed research approach and sampling (Systematic random, purposive sampling). Sample sizes 373 respondents selected and distributed questionnaires and interview. Data analyze by SPSS version 20 and factor analysis. Findings revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level and tax knowledge affects turnover tax performance positively. It was revealed that perpetuation tax fairness affects negatively where as compliance cost has a negative statistically insignificant. They concluded that the problems facing revenue administration office while collecting turnover tax. Based on the study recommended that revenue authority need to develop strategic management commitment, recruit sufficient number of employees and continues training qualification, maintaining tax fairness and equity, improve taxpayer identification and registration, increase number of users of Electronic Tax Register, extensive tax knowledge (awareness) creation programs update and maximize frequency tax audit effective on field compromising a priority task.
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Susanto, Edy, and Marhamah Marhamah. "DAMPAK PROGRAM AMNESTI PAJAK TERHADAPKEMAUANWAJIB PAJAK(WP) DALAM MEMBAYARPAJAKSESUAI DENGANUUNO. 11TAHUN2016." JURNAL STIE SEMARANG 11, no. 02 (August 7, 2019): 98–112. http://dx.doi.org/10.33747/stiesmg.v11i02.369.
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Taxation is still an interesting topic to discuss. A number of tax cases that have emerged lately have made people reluctant to pay taxes. This certainly has a negative impact on the government's efforts to increase state revenues through taxes. Law No. 11 was issued in 2016 concerning Tax Amnesty where taxpayers can report assets and debts that have not been reported at the Last Annual SPT and only pay ransoms in accordance with the law. The population in this study is the Individual Taxpayer who participates in the tax amnesty program in the work area of the Semarang City Tax Service Office who participates in the 9,484 tax amnesty program, while the sample taken using the Slovin formula is obtained by 100 respondents. The method of analysis uses multiple linear regression. The results showed that the Random Audit Strategy had a significant effect on Taxpayer Compliance at the Primary Tax Office in the City of Semarang. Perceived probability of audit variable has a significant effect on Taxpayer Compliance at the Primary Tax Service Office in Semarang City, the Taxpayer Attitude variable has a significant effect on Taxpayer Compliance in the Primary Tax Service Office in Semarang City, and Taxpayer Compliance variable has a significant effect on Office Revenue Increase Primary Tax Service in Semarang City. The number of coefficient of determination in the first model shows the number of coefficient of determination (Adjusted R Square) of 0.467. While the number of coefficient of determination of the second model shows the number of coefficient of determination (Adjusted R Square) of 0.60.
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Nichols, Nancy B., and Robert C. Richardson. "Criminal Investigations of Taxpayer Fraud." ATA Journal of Legal Tax Research 4, no. 1 (January 1, 2006): 44–58. http://dx.doi.org/10.2308/jltr.2006.4.1.44.
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Under the voluntary tax system in the United States, taxpayers are responsible for fully and accurately reporting and paying the amount of taxes owed. Voluntary tax compliance is reinforced through various programs including the document matching program, Internal Revenue Service (IRS) civil audits, and criminal prosecution. The Criminal Investigation (CI) division of the IRS is responsible for enforcing the criminal statutes. This article investigates the role of CI in tax compliance and analyzes the results of 598 published tax crime cases from 2000 through 2004. The results indicate that CI must increase its focus on cash economy small businesses. Additional recommendations include the expansion of tax withholding to nonemployee compensation and including payments to small businesses in the document matching program to reinforce the voluntary compliance system.
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Mansour, Israa, and Mutasem Kalib. "The Impact of Using Analytical Procedures on Reducing the Cost of Tax Audit "The Jordanian Income and Sales Tax Department"." International Business Research 12, no. 2 (January 17, 2019): 52. http://dx.doi.org/10.5539/ibr.v12n2p52.
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The study aimed to exam the impact of using the analytical procedures on reducing the cost of a tax audit in the Jordanian Income and Sales Tax Department. To achieve the aim of the study, the analytical descriptive approach has been used and a questionnaire has been designed and given out to the study sample, which represented from the auditors of Directorate of senior taxpayers and directorates of medial taxpayers in the income tax department and sales who work in these directorates. The appropriate statistical methods have been used to find results.
The findings showed that using the analytical procedures led to reducing the cost of a tax audit in all auditing stages. The stage, which has the most impact of using the analytical procedures on reducing the cost, is the final auditing stage followed by the planning stage and the implementation (fieldwork) stage.
The study recommended the necessity of compulsion of the auditors in tax department to use the analytical procedures because it reduces the cost of tax auditing and the necessity of holding workshops and training programs to define the importance of analytical procedures in tax auditing.
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Razif, Razif, and Rahmawati Rahmawati. "ANALISIS SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP EFEKTIVITAS PELAKSANAAN PEMERIKSAAN FUNGSIONAL DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK: (Studi Kasus pada KPP Pratama Bireuen)." Jurnal Akuntansi dan Keuangan 5, no. 2 (August 8, 2017): 109. http://dx.doi.org/10.29103/jak.v5i2.1818.
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This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.
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Umar, Mohammed Abdullahi, Chek Derashid, and Idawati Ibrahim. "What Is Wrong With the Fiscal Social Contract of Taxation in Developing Countries? A Dialogue With Self-Employed Business Owners in Nigeria." SAGE Open 7, no. 4 (October 2017): 215824401774511. http://dx.doi.org/10.1177/2158244017745114.
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Contemporary societies are bound in a fiscal social contract between citizens and their elected governments who administer the states in the interest of all members. The fiscal social contract implies that citizens should pay tax which is utilized by government to execute programs for the collective good. While the advanced countries have done a better job of mobilizing tax as a resource for societal development, developing countries have performed poorly. A large number of high-income earners in developing countries avoid the tax system thus hampering development efforts. Previous studies have alluded to a culture of tax evasion among citizens of developing countries as a key factor influencing noncompliance. However, this study argues that these studies did not reach the best conclusion as their methodology excluded the taxpayers’ narratives. We interviewed self-employed taxpayers in Nigeria’s capital city, Abuja. Results of the analysis revealed taxpayers’ frustration with an opaque tax system, deplorable socioeconomic condition, and nonfunctioning of the tax audit system. We argue that the massive tax noncompliance in developing countries may be better understood as “tax boycott” arising from taxpayers’ frustration with the fiscal social contract of governance. Policy implications of the findings were discussed in the concluding section.
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Prasojo, Prasojo, and Lailatis Syarifah. "Residents preferences associated with tax amnesty program predisposition." Journal of Islamic Accounting and Finance Research 2, no. 2 (December 11, 2020): 209. http://dx.doi.org/10.21580/jiafr.2020.2.2.6072.
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<p class="IABSSS"><strong>Purpose</strong> - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016-2017 and provide empirical evidence on the implementation of the tax amnesty program to support the stick and carrot theory in the implementation of taxation in Indonesia.</p><p class="IABSSS"><strong>Method </strong>- The methodology used in this research is a case study. Interviews are used to collect data and are supported by secondary data from sites, web, and documents.</p><p class="IABSSS"><strong>Result</strong> - The results of this study indicate that the reasons for many taxpayers to join this program were because it is beneficial for the country and avoid the risk of administrative sanctions (fines and interest) as well as audits. The reason for taxpayers who did not participate in this program was because they did not have other assets that had not been reported in the tax return.</p><p class="IABSSS"><strong>Implication</strong> - The implication of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty. At the same time, that has been carried out by the Indonesian government in 2016-2017 and provides empirical evidence on the implementation of the tax amnesty program to reason action and social learning theory in the implementation of taxation in Indonesia.</p><p><strong>Originality</strong> - This study explores information from regulators (tax officials) and taxpayers, both those who do and who do not participate in tax amnesty, which is rarely done by other researchers.</p>
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Kornhauser, Marjorie E. "Doing the Full Monty: Will Publicizing Tax Information Increase Compliance?" Canadian Journal of Law & Jurisprudence 18, no. 1 (January 2005): 95–117. http://dx.doi.org/10.1017/s0841820900005518.
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Publicity of information is a fundamental principle of American democracy. Not only is it instrumental in increasing compliance with the laws, a necessity of any government, but also it is an essential element of the right to know-which itself is an aspect of the first amendment right to free speech. Unfortunately, publicity often conflicts with another fundamental right-the right to privacy. In regards to taxes, citizens essentially have two rights to know: a right to know what the tax laws are, and a right to know that these laws are being administered fairly. Publicity in the tax context traditionally means making tax return information public records in an attempt to ensure the fair administration of the tax laws. This type of publicity, however, generates intense hostility because taxpayers perceive it as a huge invasion of their privacy.After examining the pros and cons of traditional publicity of tax information, this Essay suggests that tax publicity be reconceived more broadly. Redefined in the dictionary sense of simply the transmission of information, tax publicity can include a wide array of communications, varying as to content and audience, which can better achieve publicity’s underlying goals with minimal invasions of privacy. A large portion of publicity in this broad sense can be-and should be-educational.The Essay outlines four publicity proposals to stimulate discussion. Three use the expanded definition of publicity and focus on individual taxpayers: an annual tax statement, a short booklet to accompany the 1040, called Know Your Taxes, and an annual W-4. These essentially educational programs should deliver tax information to taxpayers more effectively than currently occurs. The fourth, more controversial, proposal suggests partial publicity-in the traditional sense. It attempts, however, to minimize the customary objections to publicizing tax return information by reducing invasions of privacy.All the proposals will cost money, but probably less than the costs of enforcing compliance only through increased audits and litigation. They may also have psychic and political costs. Although recent studies show that more informed taxpayers are often more compliant, some of the information may trigger negative attitudes which would decrease compliance and/or create pressure for lower taxes.Regardless of whether taxpayer reactions to the increased information are positive or negative, the greater publicity proposed in the Essay could have salutary effects, especially if it occurred in the context of a rational debate by elected officials about tax policy (instead of the current inflammatory rhetorical sound bites). On the one hand, if taxpayers respond positively to publicity, compliance will increase. If they act negatively, and their hostility to taxes increase, at least the publicity will arm them with more precise information that will allow them to focus their objections to the income tax and thereby lobby more effectively for real tax reform.
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A Razak, Razilina, and Zainol Bidin. "Factors Influencing Tax Compliance Intention Among Sole Proprietors: A Proposed Model." Indian-Pacific Journal of Accounting and Finance 3, no. 3 (July 1, 2019): 14–26. http://dx.doi.org/10.52962/ipjaf.2019.3.3.76.
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Tax non-compliance is a unique problem as it does not only depend on the economic consequences but also the result of the combination of factors such as psychological, sociological, ethics, enforcement, tax administration, and demographics. Various strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM) to combat non-compliance problems in Malaysia such as taxpayers education, programs to increase tax awareness, tax audit, and tax investigation. Hence, in this study, we have developed a new model to predict the intention to comply among sole proprietors in Malaysia. The model is based on the Theory of Planned Behavior associated with the Expected Utility Theory and Deterrence Theory. The potential factors that influence the intention to comply with tax laws such as attitude towards the intention to comply, audit factors that consist of penalty rates and the probability of being audited, opportunity and subjective norms are studied. The mediating effect of information dissemination is also examined in this study. Non-audited taxpayers are chosen as a sample to measure voluntary compliance instead of enforced compliance. This research had adopted quantitative method of data gathering by way of questionnaire. Voluntary compliance is the key to a successful tax administration. Thus, it is very critical for IRB to determine the factors that can influence the intention to comply voluntarily with tax laws.
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Sagita, Dian Maya. "ANALISIS KUALITAS AUDIT DAN PERTUMBUHAN PENJUALAN TERHADAP KEWAJIBAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 3 (October 3, 2019): 168. http://dx.doi.org/10.32493/eaj.v2i3.y2019.p168-174.
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The company still considers the obligation to pay taxes a burden because there is a transfer of resources from the business sector to the public or government sector so that management often makes various efforts to minimize the tax burden, even though the compliance of taxpayers in paying taxes will assist the government in conducting programs development that can be enjoyed by the citizen. This study aimed to analyze the effect of audit quality and sales growth on tax obligations with earnings management as an intervening variable. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was selected using a purposive sampling method and obtained 100 units of analysis. The analytical method used is descriptive statistical analysis and path analysis (path analysis) using IBM SPSS 24 application. The results showed that audit quality and sales growth did not significantly influence earnings management either partially or simultaneously. Furthermore, the audit quality variable does not have a significant effect on tax obligations, but the sales growth variable shows a significant positive effect on the tax liability variable. The results of the path analysis test show that each variable of audit quality and sales growth has no effect on tax liabilities through earnings management as a mediating variable. The conclusion of this study is the amount of tax liability borne by the company is influenced by the level of sales growth.
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Wickerson, John. "The Changing Roles of Taxpayer Audit Programs: Some Recent Developments in the Australian Taxation Office." Revenue Law Journal, January 1, 1994. http://dx.doi.org/10.53300/001c.6570.
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Ganju, Kartik K., Hilal Atasoy, and Paul A. Pavlou. "Do Electronic Health Record Systems Increase Medicare Reimbursements? The Moderating Effect of the Recovery Audit Program." Management Science, June 3, 2021. http://dx.doi.org/10.1287/mnsc.2021.4002.
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Electronic health record (EHR) systems allow physicians to automate the process of entering patient data relative to manual entry in traditional paper-based records. However, such automated data entry can lead to increased reimbursement requests by hospitals from Medicare by overstating the complexity of patients. The EHR module that has been alleged to increase reimbursements is the Computerized Physician Order Entry (CPOE) system, which populates patient charts with default templates and allows physicians to copy and paste data from previous charts of the patient and other patients’ records. To combat increased reimbursements by hospitals from Medicare, the Centers for Medicare & Medicaid Services implemented the Recovery Audit Program first as a pilot in six states between 2005 and 2009 and then, nationwide in the entire United States in 2010. We examine whether the adoption of CPOE systems by hospitals is associated with an increase in reported patient complexity and if the Recovery Audit Program helped to attenuate this relationship. We find that the adoption of CPOE systems significantly increases patient complexity reported by hospitals, corresponding to an estimate of $1 billion increase in Medicare reimbursements per year. This increase was attenuated when hospitals were regulated by the Recovery Audit Program. Notably, those recovery auditors who developed the ability to identify the use of default templates, copied and pasted data, and cloned records were the most effective in reducing increased reimbursements. These findings have implications on how to combat Medicare reimbursements paid by taxpayer dollars with the Recovery Audit Program and how this information technology (IT) audit can prevent the misuse of information systems to create artificial business value of IT by hospitals. Contributions to information systems and healthcare research, practice, and public policy are discussed. This paper was accepted by Chris Forman, information systems.
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Bezkrovnuj, Oleksandr, and Bogdana Odnovol. "TAX CONTROL OVER THE ACCRUATION AND PAYMENT OF INDIVIDUAL INCOME TAX." Pryazovskyi Economic Herald, no. 2(25) (2021). http://dx.doi.org/10.32840/2522-4263/2021-2-28.
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The solid financial system in Ukraine is impossible without effective and effective tax control, which should ensure not only the financial interests of the state (filling the revenue part of the budget), but also to comply with the rights of taxpayers. From compliance with the requirements of the current legislation, such as the timeliness of accrual and payment of taxes and fees, the legalization of income depends on the value of tax revenues. Evasion of payment, incomplete payment, violation of taxpayers and fees, a large size of the shadow economy leads to the non-fulfillment of the revenue part of the budget, and therefore, before the implementation of state target programs, reducing the costs of social needs. The article deals with the essence, content and tasks of tax control. Declaimed elements of tax control, calculating and paying personal income tax. An obstacle to the prevention of tax offenses becomes tax control. The effectiveness of control and test measures depends on the effectiveness of tax control. Along with these fiscal authorities, they must not only control and attract taxpayers who are taxable, but also contribute to increasing overall financial and economic stability in the state. Consequently, the issue of tax control and determination of inefficient actions in the process of its implementation by fiscal control bodies are currently up to date. The stages of tax audits are analyzed, calculating and paying personal income tax, as well as responsibilities and penalties in detecting violations. To date, timely and in the proper volume of payments to budgets are extremely important, because it allows to provide funding to its functions and support its proper functioning. The bulk of mandatory payments are tax revenues that cope with payers in the form of certain taxes. A significant number of payers want to avoid paying taxes, or seeks to undergo their tax liabilities. Therefore, tax control is extremely important, which allows not only to provide payment, but also to detect violations and prevent him. In general, tax control provides the opportunity to accelerate payers, obtaining the necessary information and to control the fulfillment of tax duty.