Artículos de revistas: "Tax returns"

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Bhattacharjee, Sudip, Kimberly K. Moreno y Debra A. Salbador. "The Impact of Multiple Tax Returns on Tax Compliance Behavior". Behavioral Research in Accounting 27, n.º 1 (1 de octubre de 2014): 99–119. http://dx.doi.org/10.2308/bria-50976.

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ABSTRACTTax compliance research has used prospect theory to describe taxpayers' behavior finding that taxpayers with pending payments due (loss frame) report more aggressively than taxpayers with pending refunds (gain frame). Since taxpayers often file multiple returns and prior research has only examined the impact of single returns on compliance behavior, we extend the research by incorporating the element of taxpayers filing multiple returns (state and federal returns). This study compares taxpayers' behavior in a single net refund or single net payment due condition versus a multiple refund (larger refund and smaller payment due) or multiple payments due condition (larger payment due and smaller refund). Using mental accounting theory, the results show that taxpayers' aggressiveness shifts up in a refund position when the refund is presented as multiple returns rather than a single net return. Taxpayers' aggressiveness shifts down when their payment due position is presented as multiple returns rather than a single net return. While the results in the single net return conditions were consistent with prior compliance research, the results in the multiple returns conditions show a shift in taxpayer aggressiveness from prior research where taxpayers were less aggressive in the multiple payment due condition than the multiple refund condition. A path analysis lends insight into these results by finding that taxpayers' compliance behavior in the single net return and multiple returns conditions is driven by their affective reactions to their tax position. These results suggest that prior tax compliance research that has not incorporated multiple returns may be missing an essential element of the decision environment. These results also extend the growing body of accounting research on mental accounting by providing some initial insight into the role of affect on behavior for single versus multiple outcomes.

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Guenther, David A. y Richard C. Sansing. "Implicit Tax, Tax Incidence, and Pretax Returns". Accounting Review 98, n.º 2 (1 de marzo de 2023): 201–14. http://dx.doi.org/10.2308/tar-2021-0309.

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ABSTRACT We investigate the relation between tax rates and pretax returns by showing how implicit tax, tax incidence, and tax capitalization change in response to a tax rate change. We examine these issues in the context of both financial assets and real investments made by corporations in a competitive equilibrium in which all investments earn the same after-tax rate of return. Results show that the pretax return increases in the statutory tax rate due to an explicit tax rate effect and decreases due to a cost of capital effect; the net effect is ambiguous. In contrast, the implicit tax rate is weakly increasing in the statutory tax rate. We also relate our findings to the empirical literature on the effects of taxes on pretax returns. JEL Classifications: H22; H25.

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Armstrong, James R. "Delinquent tax returns". Optometry - Journal of the American Optometric Association 82, n.º 10 (octubre de 2011): 645–47. http://dx.doi.org/10.1016/j.optm.2011.08.006.

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Callihan, Debra S. y Richard A. White. "An Application of the Scholes and Wolfson Model to Examine the Relation Between Implicit and Explicit Taxes and Firm Market Structure". Journal of the American Taxation Association 21, n.º 1 (1 de marzo de 1999): 1–19. http://dx.doi.org/10.2308/jata.1999.21.1.1.

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A firm can take advantage of preferential tax provisions to lower its explicit tax burden. In the absence of market frictions, this differential tax treatment gives rise to differences in pre-tax returns across investments, defined as an implicit tax (Scholes and Wolfson 1992). Market structures that are other than perfectly competitive can impede the realization of implicit taxes (which represent lower pre-tax returns) by allowing firms to earn extra-normal after-tax returns (Wilkie 1992). This study estimates implicit tax rates and investigates the relation between a firm's implicit tax rate and two factors: (1) the pre-tax rate of return, and, (2) the potential market power of the firm, which could provide the opportunity to shift implicit (and explicit) tax burdens from the firm to consumers or labor. The results indicate that implicit taxes are significantly negatively related to the pre-tax rate of return and firm market structure characteristics. The interaction of pre-tax returns and firm market structure characteristics is positively related to implicit taxes, indicating that firm market structure may lead to a weakening of the strict negative relation between implicit taxes and pre-tax returns.

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Zain Dalimunthe, Mutiara y Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat". VISA: Journal of Vision and Ideas 3, n.º 2 (3 de agosto de 2022): 210–18. http://dx.doi.org/10.47467/visa.v3i3.1594.

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The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat. Keywords : Income Tax, Taxpayer, Annual Tax Return

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Zain Dalimunthe, Mutiara y Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat". VISA: Journal of Vision and Ideas 3, n.º 1 (3 de agosto de 2022): 210–18. http://dx.doi.org/10.47467/visa.v3i1.1594.

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The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat. Keywords : Income Tax, Taxpayer, Annual Tax Return

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de Braal, Bernice. "Stress-free tax returns". Child Care 7, n.º 10 (octubre de 2010): 8–9. http://dx.doi.org/10.12968/chca.2010.7.10.78378.

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Stein, David M., Brian Langstraat y Premkumar Narasimhan. "Reporting After-Tax Returns". Journal of Wealth Management 1, n.º 4 (31 de enero de 1999): 10–21. http://dx.doi.org/10.3905/jwm.1999.320340.

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Jones, Carolyn C. "Eleanor Roosevelt's Tax Returns". Modern American History 2, n.º 1 (27 de septiembre de 2018): 103–6. http://dx.doi.org/10.1017/mah.2018.26.

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Nichols, Nancy B. "Criminal Prosecution of Tax Return Preparers". ATA Journal of Legal Tax Research 6, n.º 1 (1 de enero de 2008): 24–42. http://dx.doi.org/10.2308/jltr.2008.6.1.24.

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Over 61 percent of individual taxpayers, accounting for more than 76 million returns, utilized the services of paid preparers in 2005. However, hiring a paid preparer does not assure the taxpayer or the government that the return will be prepared correctly. Tax return preparer fraud generally involves the preparation and filing of false income tax returns by preparers who claim inflated personal or business expenses, false deductions, unallowable credits or excessive exemptions on returns completed for their clients or fictitious taxpayers. Preparers may also manipulate income figures to fraudulently obtain tax credits, such as the earned income tax credit. The Criminal Investigation (CI) division of the Internal Revenue Service (IRS) prosecutes the most serious cases of preparers suspected of criminal or fraudulent behavior and other related financial crimes. This article investigates the role of CI in prosecuting tax return preparers and analyzes the results of 377 published tax return preparer criminal tax cases from 2000 through 2005. The paper also reviews various alternatives for discouraging fraudulent behavior, including registration of all paid preparers, automatic return preparation by the IRS, more stringent preparer penalties, and improved collection of assessed preparer penalties.

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Wahyuni, Neni, Idhar Yahya y Sirojuzilam . "Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office". International Journal of Research and Review 8, n.º 12 (23 de diciembre de 2021): 557–68. http://dx.doi.org/10.52403/ijrr.20211268.

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This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Tax sanctions are able to moderate the effect of taxation socialization on the reporting of the annual tax return of individual taxpayers at the Pratama Medan Barat Tax Office. However, it cannot moderate the effect of tax knowledge, tax supervision, taxpayer awareness and quality of tax services on the reporting of individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Keywords: tax knowledge, tax control, tax socialization, tax awareness, tax service quality, tax sanction, individual taxpayers' annual tax return reporting.

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Sawyers, Roby B., David L. Baumer y Wade M. Chumney. "Insider Trading and IRC Section 6103(e)(1)(D)(iii)". ATA Journal of Legal Tax Research 14, n.º 1 (1 de marzo de 2016): 58–71. http://dx.doi.org/10.2308/jltr-51505.

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ABSTRACT Tax returns, including corporate returns, are generally confidential and not disclosed to the public. However, in certain circumstances, Internal Revenue Code (IRC) Section 6103(e)(1)(D)(iii) provides that corporate shareholders who meet a 1 percent ownership criterion can request from the Internal Revenue Service (IRS) a copy of the corporate tax return. In this paper, we discuss the legislative history of IRC Section 6103 as it relates to tax return disclosure in general (for individual and corporate returns) and its precursors that provide for disclosure of corporate tax returns to shareholders who own more than 1 percent of the capital stock. We then provide examples of the valuable proprietary information that is included in corporate tax returns. Next, we provide a history and discussion of the insider trading laws and argue that the information content of a corporate tax return is such that it provides material nonpublic information that is not readily available in annual reports or other public documents filed with the Securities and Exchange Commission (SEC). While 1 percent shareholders do not meet the classical definition of an “insider,” we argue that they are similar to other “outsiders” who have been found liable for violating insider trading rules. We conclude by arguing that the actions of a 1 percent shareholder who requests and receives the corporate return and who subsequently makes purchases and/or sales of corporate stock should constitute illegal insider trading.

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Yoewono, Harsono. "Pengaruh Profitabilitas, Leverage, Earnings Per Share, dan Tax Planning Terhadap Return Saham". Owner 8, n.º 2 (31 de marzo de 2024): 1451–64. http://dx.doi.org/10.33395/owner.v8i2.1961.

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The goal of this study was to examine how factors like as profitability, leverage, earnings per share, and tax strategy affect the return on investment for shareholders. Variable earnings per share proxied by eps. The ratio of debt to equity serves as a proxy for the leverage variable. Profitability variable is proxied by return on asset. And tax planning variable is proxied by effective tax rate. Share return was considered as important by investor and company because it describes the financial performances of company. This study looked at many industries during the course of the years 2016-2022. Purposive sampling was used to pick the sample, and a total of 10 businesses were included. The multiple regression approach was used to examine the secondary data used in this study. This study found that profits per share did not influence share return, and leverage had a negative impact on stock returns. A negative and negligible impact on stock returns, profitability didn’t effect share return, and tax planning didn’t effect share return. Earnings per share, leverage, profitability, and tax planning simultaneously influence stock returns.

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Putra, Galih Rhendra y Heru Tjaraka. "PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP RETURN SAHAM DENGAN LIABILITAS PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Periode 2008 – 2010)". InFestasi 12, n.º 1 (29 de septiembre de 2016): 98. http://dx.doi.org/10.21107/infestasi.v12i1.1804.

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This research aimed to test whether there is the effect of changes in corporate income tax rate to return stock with deferred tax liabilities as an intervening variable. Changes in corporate income tax rates expected to have an indirect effect on stock returns. Variables used in this research include the change in the corporate tax rate as independent variables, stock returns as dependent variable and deferred tax liabilities as an intervening variable. The population used in this research were all manufacturing companies listing on the Stock Exchange in the period the change in corporate income tax rate is 2008-2010. Data were analyzed using path analysis technique to assess causal relationships between variables that have been set. The results of this research indicate that the phenomenon of corporate income tax rate changes have no significant effect either on the deferred tax liabilities and stock returns, while deferred tax liabilities had a positive effect on stock returns. Results of this research concluded that the deferred tax liabilities can not be a mediator or intervening variable between corporate income tax rate changes and stock returns.

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Windi Daun La'bi y Erni Yanti Natalia. "Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-Spt PPN pada KPP Pratama Batam". El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, n.º 5 (1 de abril de 2024): 3642–57. http://dx.doi.org/10.47467/elmal.v5i5.1775.

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This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Prathama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs.

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LONG, JAMES E. y JAMES D. GWARTNEY. "INCOME TAX AVOIDANCE: EVIDENCE FROM INDIVIDUAL TAX RETURNS". National Tax Journal 40, n.º 4 (1 de diciembre de 1987): 517–32. http://dx.doi.org/10.1086/ntj41788692.

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Lorence, Roger. "Useless/redundant/unread information returns and protective filings". Journal of Investment Compliance 16, n.º 1 (5 de mayo de 2015): 40–48. http://dx.doi.org/10.1108/joic-01-2015-0003.

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Purpose – To describe the best practices for complying with the increasingly large body of information returns required by the Internal Revenue Service of participants in the investment management industry and the severe penalties that apply to noncompliant taxpayers. Design/methodology/approach – This technical paper describes the explosive growth of information returns and protective return filings required of investment management industry participants, based upon the author’s advising tax return preparers and taxpayers charged with filing these forms. Findings – Each tax return filing season has demonstrated the ever-increasing and enormous waste of effort and money but no relief is in sight. The expectation of relief from the tax authorities at any level or from Congress and other legislative bodies, is remote. Originality/value – This paper provides timely guidance from a practitioner in the field of tax compliance including a summary of current forms to be reviewed by tax practitioners with investment management industry clients, either on the manager or the investor side.

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Li, Jiaming, Yibo Li y Yulin Liu. "China’s value-added tax policy and intertemporal optimal assets allocation of enterprises——Based on the dual perspectives of VAT input refund and VAT rate". PLOS ONE 18, n.º 8 (10 de agosto de 2023): e0289566. http://dx.doi.org/10.1371/journal.pone.0289566.

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The article sought to detect the impact of the value-added tax (VAT) policy on the enterprises’ asset allocation from the dual perspectives of the VAT input refund and the VAT rate. Based on the influenced mechanism of the VAT input refund and the tax burden effect (and the price effect) caused by the VAT rate, enterprises’ intertemporal optimal asset allocation models are constructed under the states of adopting the VAT input refund and maintaining the theoretical tax (non-)neutrality of VAT. When VAT rates of the general taxpayers are predicted to be reduced, we also use China’s manufacturing and economic data to simulate specific cases to verify propositions under different states. The results show that: (1) When the VAT output tax rate decreases: if returns to scale are diminishing, enterprises will increase the number of productive material assets and labor and reduce financial assets. (2) When the VAT input tax rate reduces: under the state of adopting the VAT input refund and maintaining the theoretical tax (non-)neutrality of VAT, if returns to scale are decreasing, enterprises will reduce the number of productive material assets and labor and increase financial assets. Under the state of adopting the VAT input refund and maintaining the theoretical tax neutrality of VAT, if returns to scale are increasing and the expected rate of return of financial assets is lower than the additional tax rate, or the enterprise has diminishing returns to scale and the expected rate of return of financial assets is higher than the additional tax rate, enterprises will increase the number of productive material assets and labor. (3) When VAT output and input tax rates reduce simultaneously: under the state of adopting the VAT input refund and maintaining the theoretical tax neutrality of VAT, if returns to scale are increasing and the expected return rate of financial assets is higher than the additional tax rate, the enterprise will reduce the number of productive material assets and labor and increase financial assets. Under the diminishing returns to scale in China’s national economy, the research conclusions endorse the rational necessity of the VAT policy change—VAT rate reduction to develop the entity economy and provide a reference for enterprises to make asset allocation decisions. The conclusions also provide possible changes in VAT policy for different countries according to their actual economic conditions.

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Potter-Witter, Karen y Larry A. Leefers. "Tax Reform and Christmas Tree Profits in the Lake States". Northern Journal of Applied Forestry 7, n.º 2 (1 de junio de 1990): 89–91. http://dx.doi.org/10.1093/njaf/7.2.89.

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Abstract The Tax Reform Act of 1986 had a large impact on the profits of Christmas tree growers. Growers have significant costs for at least 7 years before they realize any returns. Prior to the Tax Reform Act, 60% of these returns were exempt from federal income tax if they qualified as long-term capital gains. Currently 100% of these returns are subject to taxation. Using a comprehensive survey of production costs of Michigan Christmas tree growers, this study found that after-tax rates of return dropped from 41% down to 31.6% for Scotch pine on an 8-year rotation. Other species and rotation showed corresponding decreases. North. J. Appl. For. 7:89-91, June 1990.

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Basak, Indrani D. y Michelle R. Clayman. "Tax Rates and Stock Returns". Journal of Investing 14, n.º 4 (30 de noviembre de 2005): 35–46. http://dx.doi.org/10.3905/joi.2005.605305.

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Tse, Raymond Y. C. y James R. Webb. "Property Tax and Housing Returns". Review of Urban & Regional Development Studies 11, n.º 2 (julio de 1999): 114–26. http://dx.doi.org/10.1111/1467-940x.00010.

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Dewanti, Yopy Ratna, Bambang Hermanto, Rahayu Tri Utami, Setiawan y Bakri. "PENYUSUNAN SPT TAHUNAN UMKM PASCA UU HPP". SEPAKAT Sesi Pengabdian pada Masyarakat 3, n.º 2 (24 de diciembre de 2023): 57–65. http://dx.doi.org/10.56371/sepakat.v3i2.206.

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Corporate Income Tax Return is a letter containing evidence of annual tax payments deposited by Corporate Taxpayers. Furthermore, proof of tax payment from the Income Tax Return must be reported to the Director General of Taxes. Then, the right alternative for reporting income tax returns is the Serpong tax consultant, because it is easier and more practical. The Annual Income Tax Return, hereinafter referred to as the Annual Income Tax Return, applies to a tax year or part of a tax year. The Annual Income Tax Return that must be reported annually or at the end of the tax year period is divided into two types, namely the Individual Annual Return (consisting of 3 types of forms) and the Corporate Return. Annual Income Tax Return (SPT) is a form used by taxpayers to report the calculation and / or payment of income tax, income tax objects, not income tax objects, assets and liabilities. As is known that the Tax Collection System in Indonesia uses the Self Assessment System where, the process of registering, calculating, paying and reporting Taxes is all done by the Taxpayer, so that taxpayers must report themselves to obtain an NPWP if they have met the objective and subjective requirements, taxpayers must calculate the tax to be paid in accordance with the taxpayer's business activities, taxpayers must pay the tax that should be paid by paying themselves to the State Treasury (through the Post Office or Perception Bank), and Tax Withholding / Collection by other parties and taxpayers must report all business activities in Periodic and Annual Tax Returns (SPT) according to actual conditions. For Corporate Income Tax Return must be reported at the latest on April 30th of the following tax year, so that taxpayers must immediately make and calculate their taxes from an early age, so that later there will be no errors in payment or reporting.

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Arora, Alka. "Training Requirements Of Entry Level Accountants: CA (India) vs. CPA (US)". American Journal of Business Education (AJBE) 5, n.º 2 (9 de febrero de 2012): 199–206. http://dx.doi.org/10.19030/ajbe.v5i2.6822.

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In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an entry level Chartered Accountant (CA) in India with the training requirements and costs to become an entry level Certified Public Accountant (CPA) in the US. This topic is important because of the controversy that surrounds the quality of the training received by accountants in India who prepare tax returns for US clients. Section 7216 of the Internal Revenue Code requires written taxpayer consent before a tax return is outsourced to an overseas tax preparer. The article provides relevant information that may be shared with clients.

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Pratama, Irham Firdauza y Hadi Sutomo. "Analisis Ekualisasi SPT Masa PPN Dengan SPT PPh Badan Terhadap Kewajiban Perpajakan PT. Adiyana Teknik Mandiri". Jurnal Ilmiah Manajemen Kesatuan 6, n.º 3 (26 de diciembre de 2018): 117–22. http://dx.doi.org/10.37641/jimkes.v6i3.292.

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Many cases are related to corrections caused by the occurrence of VAT and Income Tax equalization. The difference in reporting the circulation of business on the VAT SPT with the Corporate Income Tax Return is the object of the tax authorities' examination. Basically, equalization is not to find the same number of circulation businesses but to find the cause of the difference between the VAT Period of Income Tax and the Corporate Income Tax Return. These differences are often due to differences in provisions between Income Taxes and Value Added Taxes, such as tax objects, exchange rates, and so on. The purpose of this study was to find out how to report the circulation of business between the VAT Period of VAT and Corporate Income Tax Returns of PT. AdiyanaTeknikMandiri. To find out the process and analysis of equalization between VAT Period of VAT and Corporate Income Tax Returns at PT. AdiyanaTeknikMandiri. To find out the equalization benefits of the VAT Period SPT with Corporate Income Tax Returns for companies. This study uses a comparative descriptive method with qualitative and quantitative data, namely by analyzing and processing financial statement data and existing fiscal reports, then comparing the circulation of business to the results of calculations according to the VAT Period of VAT and Corporate Income Tax Returns, then processed further to provide an explanation of the difference in business circulation generated. The results of this study indicate that PT. AdiyanaTeknikMandiri that the company in reporting the circulation of its business has not been reported as it should, it is known after equalizing it is known that there is a number of business circulation that has not been reported in the VAT Period SPT report so that it causes a difference in the amount of business circulation between the VAT Period of Income Tax and the Corporate Income Tax Return. Equalization process is carried out by comparing the VAT Period report with the Corporate Income Tax Return, collecting data on business circulation in the ledger, comparing the data obtained, then analyzing the factors that cause the different reporting of business circulation. Equalization benefits for the company, which can be a preventive measure to face a tax audit by the tax authorities, so that the company can explain in accordance with the conditions that occur, equalization can also be a benchmark of compliance and increase the accuracy of taxpayers in reporting the amount of tax obligations in accordance with the applicable law . Keywords: tax equalization, business circulation, corporate income tax return

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Ayem, Sri y Bernadeta Astuti. "Pengaruh Earning Per Share (EPS),Leverage, Ukuran Perusahaan, Dan Tax Planning terhadap Return saham perusahaan (Studi kasus pada perusahaan sub sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode waktu 2013 -2017)". AKUNTANSI DEWANTARA 3, n.º 2 (28 de octubre de 2019): 89–105. http://dx.doi.org/10.26460/ad.v3i2.3475.

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This study aims to determine the effect of Earning Per Share (EPS), leverage, firm size, and tax planning to the stock return. This research is causality. The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2013 to 2017.data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of Earning Per Share (EPS) significant positive on stock returns in corporate banking, leverage and firm size significant negative effect on stock returns in corporate banking, and tax planning significant positive on stock returns in corporate banking.Keyword: Earning Per Share (EPS), leverage, firm size, and tax planning, stock return Â

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Kopczuk, W. "Bequest and Tax Planning: Evidence from Estate Tax Returns". Quarterly Journal of Economics 122, n.º 4 (1 de noviembre de 2007): 1801–54. http://dx.doi.org/10.1162/qjec.2007.122.4.1801.

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Feldman, Naomi E. y Joel Slemrod. "Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns". Economic Journal 117, n.º 518 (1 de marzo de 2007): 327–52. http://dx.doi.org/10.1111/j.1468-0297.2007.02020.x.

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Warno, Warno, Nina Nuraina, Adibatur Rahmawati, Nanda Rizka Amalia, Riza Muizzah Asri, Elisa Martha Hanum Basyaroh, Tri Ananda Mei Saputri et al. "Edukasi Penggunaan E-Filing Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Jepara". Community Engagement Journal: The Commen 4, n.º 1 (9 de junio de 2022): 234–45. http://dx.doi.org/10.52062/.v4i1.2228.

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In this report, Walisongo Semarang UIN students majoring in Islamic Accounting, Faculty of Economics and Islamic Business, have participated in Tax Volunteer activities by practicing the task of assisting taxpayers in submitting Annual Tax Returns by using e-Filing at Pratama Jepara’s Tax Office. This task is a Tax Volunteer activity organized by the Central Java I Regional Tax Office in collaboration with Tax Centers throughout Indonesia, one of which is the Walisongo Tax Center in support of receiving Annual Tax Returns in 2020 and increasing taxpayer compliance. There are 20 students who have followed an internship at Pratama Jepara’s Tax Office with an annual SPT reporting service for Individual Taxpayers. The assignment of 20 students as Tax Volunteers has been going on for 1.5 months and the activity starts from February-March. As a result of this activities, students have been able to provide assistance in filling Personal Taxpayer's Tax Return with E-Filing and assisting Taxpayer services.

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Roten, Ivan C. y Jarrod G. Johnston. "Improving US real estate returns with cost segregation". Journal of Property Investment & Finance 37, n.º 4 (1 de julio de 2019): 334–44. http://dx.doi.org/10.1108/jpif-02-2019-0021.

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Purpose US taxing authorities allow property investment to be separated into components. The purpose of this paper is to demonstrate how the classification of property affects the amount and timing of depreciation. Increased and accelerated depreciation increases after-tax cash flows and investor returns. Design/methodology/approach This paper explains traditional methods to analyze real estate investments and introduces modified methods that include the effect of taxes to improve the estimate of the potential return to the investor. Commonly used property classification methods are evaluated and projections are used to demonstrate the impact on investor returns. Findings Modified methods may improve return estimates and appropriately classifying property improves investor returns. Practical implications After-tax cash flows should be used to analyze potential real estate investments and properties should be accurately classified to maximize returns. Originality/value This paper demonstrates how to analyze real estate investments and maximize returns.

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Sledgianowski, Deb, Steven T. Petra, Alexander Pelaez y Jianbing Zhu. "Using Tableau to Analyze the Effects of Tax Code Changes: A Teaching Case for Tax and AIS Courses". Issues in Accounting Education 36, n.º 3 (21 de enero de 2021): 117–33. http://dx.doi.org/10.2308/issues-19-127.

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ABSTRACT This teaching case enables taxation and accounting information systems (AIS) students to use data analytics software to analyze a large dataset of simulated federal individual income tax returns to identify possible effects of tax changes on different categories of individual taxpayers. Tax return data provided for the case is a large sample that represents the population of U.S. tax returns filed, created from a simulation using distributions based on prevailing economic theories about income and most recent tax return filing statistics available from Internal Revenue Service (IRS) Statistics of Income (SOI). Students will learn to: (1) develop foundational skills and knowledge related to data analytics and how those skills can be used to visualize data to make it more meaningful, (2) demonstrate an understanding of Internal Revenue Code as it pertains to individual taxation, and (3) demonstrate knowledge of how Internal Revenue Code affects different types of filers.

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Shah, Syed Zulfiqar Ali, Zafar Mueen Nasir y Muhammad Naeem. "Can Common Stocks Provide Hedge against Inflation? Evidence from SAARC Countries". Pakistan Development Review 51, n.º 4II (1 de diciembre de 2012): 435–48. http://dx.doi.org/10.30541/v51i4iipp.435-448.

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The theory says that if stocks provide an effective hedge against inflation then the effect of expected inflation should be compensated in the form of nominal stock return. As Fisher Hypothesis (1930) concluded that nominal expected return on a security is a function of expected inflation rate as well as expected real interest rate. Bodie (1976) worked on Fisher Hypothesis and found that actual nominal return depends on expected and unexpected inflation rates and also it depends on expected and unexpected nominal returns. According to Geske and Roll (1983) a positive relationship exists between stock returns and inflation, based on the assumption that securities represent claims on real assets. When there is an increase in rate of inflation, it is expected that prices of real assets will also rise, thereby improving the value of securities representing a claim on such real assets. We found that various studies in this area reported against the hypothesis, showing a negative relationship between the two. However, certain other studies support the theory asserting that the relationship existing between stock returns and inflation is positive. While the negative relationship between inflation and stock return is against the theory, negative results have led to formation of hypothesis such as tax augmented hypothesis. The tax augmented hypothesis states that when we deduct tax from the stock returns, their relationship with inflation tends to get negative as the quantum and rate of taxes also rise along with inflation. This hypothesis also opines that initial researcher did not consider the tax impact when they were empirically testing the relationship between stock returns and inflation.

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Moučková, Michaela y Leoš Vítek. "Tax Literacy". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 66, n.º 2 (2018): 553–59. http://dx.doi.org/10.11118/actaun201866020553.

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Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax and VAT) and examined whether it depends on (i) previous passing of tax courses and (ii) previous practical experience with filing tax returns. More than half of the students were well to excellently-versed in tax matters, including those who have not completed any more advanced tax courses apart from the elementary tax course. For VAT, the results of statistical tests show that students’ knowledge depends on passing a more advanced course on consumption taxation. On the other hand, the link between experience with tax returns and results of tax literacy tests cannot be unambiguously confirmed or rejected. Within the first statistical test (personal income tax), it was established that students’ knowledge does not depend on previous filing of tax returns; the second test (value added tax) led to the opposite conclusion.

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Sohail, Esha. "Identify and Assess the Key Components Influencing Local Tax Returns in Asian Countries". Spry Journal of Economics and Management Sciences 1, n.º 1 (enero de 2023): 24–38. http://dx.doi.org/10.62681/sprypublishers.sjems/1/1/3.

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Background: Taxes are regarded as an efficient tool for the country to regulate the macro-economy, which is primarily utilized to finance expenses, in addition to serving as the primary source of national net profit. Taxes are a significant source of income and a significant share of overall national net profit in emerging Southeast Asian (ASEAN) economies. Aim: The current research seeks to determine the key components influencing the tax return policy in all ASEAN nations during the existing time frame to suggest policy changes and suggestions that will assist in the growth of the political and economic system as a whole as well as the optimization of the tax return structure. Method: The research presented in this article includes panel data from ten nations from 2002 to 2020. The World Bank’s World Indicators are a source of information on tax returns, level of economic development (GDP), trade, foreign direct investment (FDI), agricultural value added (ARG), industrial sector value added (IND), education level, average lifespan, and infant death ratio. Results: The study results illustrate that five out of the eight above components positively affect tax returns. FDI, IND, SCHTER, and INFDEATH have no statistical significance. This implies that when all other factors are held constant, the total national tax return is unaffected by foreign direct investment, the industry share in the GDP, the degree of education, or the infant death ratio. Conclusion: Governments in ASEAN countries must take action to raise per capita income in order to raise tax returns. They should actively and adaptably use economic policy tools to closely and synchronously operate with financial measures. Keywords: ASEAN countries, tax return, economic growth, GDP, FDI, governmental policies

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Heitzman, Shane M. y Maria Ogneva. "Industry Tax Planning and Stock Returns". Accounting Review 94, n.º 5 (1 de enero de 2019): 219–46. http://dx.doi.org/10.2308/accr-52361.

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ABSTRACT We find evidence that equity returns increase with the propensity for tax planning in a firm's industry. This risk premium is imposed on all firms in the industry, even those that are less aggressive than their peers. The industry-based risk premium coexists with a firm-specific discount associated with active tax planning strategies that carry low systematic risk. The discount on tax planning at the firm level, however, is dwarfed by the premium on tax planning at the industry level, and is concentrated in industries that are less likely to attract scrutiny from the tax authority.

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Koong, Kai S., Shuming Bai, Sara Tejinder y Charlotte Morris. "Advancements and forecasts of electronic tax return and informational filings in the US". International Journal of Accounting & Information Management 27, n.º 2 (7 de mayo de 2019): 352–71. http://dx.doi.org/10.1108/ijaim-06-2018-0072.

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Purpose The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of total tax returns e-filed by individuals, businesses and “other” categories for the period from 2004 to 2017 and projects a timeline to attain the goal. Design/methodology/approach A comprehensive computation and analysis were performed for the volume, ratios and growth of e-filing for the major types of return. A parallel analysis was performed for the business categories. Applying various time series and exponential smoothing forecasting models, the authors projected major return e-filings for the forecast horizons from 2018 to 2025. Findings First, individual tax returns filed electronically have attained the target goal of 80 per cent since 2012, the extended deadline by Congress, so have corporations and partnerships for Fiscal Year 2017. Second, both the e-file volume and e-file rate for the grand total, individuals and businesses exhibit monotonically increasing trends over the sample period. Third, of the grand e-filings, individual returns constitute the vast majority of 84 per cent, while business e-files are less than 12 per cent. Originality/value This study is a holistic and comprehensive analysis of the adoption of e-filing in the USA. From the longitudinal analysis and the variety of forecasting models applied, the results show that the focus should be on the employment tax e-file as it stands at only 41 per cent for 2017 due to few mandates, while the returns make up 65 per cent of total business returns. The authors projected that the grand total e-filing will attain the Congressional goal of 80 per cent by 2020 along with proposed strategies and recommendations.

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Elfakhani, Said, Larry J. Lockwood y Tarek S. Zaher. "SMALL FIRM AND VALUE EFFECTS IN THE CANADIAN STOCK MARKET". Journal of Financial Research 21, n.º 3 (septiembre de 1998): 277–91. http://dx.doi.org/10.1111/j.1475-6803.1998.tb00686.x.

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AbstractWe examine the relation among average returns, market beta, firm size, and book‐to‐market value for Canadian stocks during 1975–92. We document a negative relation between average return and the market capitalization of firms, but find no relation between average return and market beta. While the small firm effect is significant during a period of reduced capital gains tax, it is noticeably lower than during the period leading up to the change. We find that average returns are positively related to book‐to‐market value especially during the period of lower capital gains tax.

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O'Bryan, David W., Jeffrey J. Quirin y Mary Jo Goedeke. "Tax Return Analysis in a Fraud Examination: The Case of the Bankruptcy Auditor". Journal of Forensic Accounting Research 5, n.º 1 (4 de agosto de 2020): 123–41. http://dx.doi.org/10.2308/jfar-19-015.

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ABSTRACT The tax return is often a key piece of evidence in a forensic accounting engagement. Forensic accounting students need to understand what a tax return can tell its reader about the taxpayer. This case is designed for an introductory or advanced course in fraud examination or forensic accounting. Students are placed in the hypothetical role of a person beginning a job as a bankruptcy auditor with the United States Trustee Program. The bankruptcy auditor must utilize two consecutive years of tax returns to determine the primary sources of income and assets for the debtor. Information from the tax returns will be compared to the bankruptcy petition to identify red flags that could indicate the debtor has committed fraud or abuse of the bankruptcy process. Successful completion of this case requires students to integrate skills from auditing, taxation, business law, and forensic accounting and communicate findings in a written report.

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Karpagavalli, V. "E-Filing of Income Tax Returns". Indian Journal of Computer Science 2, n.º 5 (1 de octubre de 2017): 19. http://dx.doi.org/10.17010/ijcs/2017/v2/i5/118807.

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Carlson, Eric Josef, Nesta Evans, Susan Rose, Duncan Harrington y Sarah Pearson. "Cambridgeshire Hearth Tax Returns Michaelmas 1664". Albion: A Quarterly Journal Concerned with British Studies 35, n.º 1 (2003): 109. http://dx.doi.org/10.2307/4054531.

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Phelps, Bruce D. "Turnover Rates and After Tax Returns". CFA Digest 34, n.º 2 (mayo de 2004): 67–68. http://dx.doi.org/10.2469/dig.v34.n2.1431.

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KROGSTRUP, SIGNE. "Standard Tax Competition and Increasing Returns". Journal of Public Economic Theory 10, n.º 4 (agosto de 2008): 547–61. http://dx.doi.org/10.1111/j.1467-9779.2008.00376.x.

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42

Arkell, T. "Cambridgeshire Hearth Tax Returns, Michaelmas 1664". English Historical Review 117, n.º 473 (1 de septiembre de 2002): 917–20. http://dx.doi.org/10.1093/ehr/117.473.917-a.

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43

Susko, Peter M. "Turnover Rates and After Tax Returns". Journal of Wealth Management 6, n.º 3 (31 de octubre de 2003): 47–60. http://dx.doi.org/10.3905/jwm.2003.320490.

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44

Booth, A. L. y M. G. Coles. "Tax policy and returns to education". Labour Economics 17, n.º 1 (enero de 2010): 291–301. http://dx.doi.org/10.1016/j.labeco.2009.03.005.

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45

Murtezaj, Ilir M. "The Effect of Electronic Data Interchange (EDI) on Improving Tax Compliance Rates". International Journal of Religion 5, n.º 5 (8 de abril de 2024): 139–51. http://dx.doi.org/10.61707/8p98h412.

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Kosovo's tax administration plays a fundamental role in the state's functioning, carrying out many duties and obligations. In addition to these duties, TAK also acts as a stabilizing element for the macro-fiscal economy. In addition to the importance of human resources, the function of information technology is unquestionably crucial in achieving TAK's objectives. The implementation of information technology has resulted in the mechanization of several processes, simplifying the gathering of data and the distribution of tax responsibilities. Advanced information technology systems have improved communication channels with taxpayers and other individuals or groups involved, promoting increased transparency in tax information management. The adoption of the Electronic Data Exchange (EDI) application has resulted in advantages not just for TAK but also for taxpayers and the general public. There are several benefits to using TAK, such as increased efficiency in processing tax return data, less dependence on people specifically assigned to tax return processing, and a lower likelihood of errors in tax returns. The benefits for taxpayers and citizens include the convenience of filing and paying taxes, the option to do so online at any time, and the ability to access online services without the need for in-person engagement with tax authorities. Another vital part of TAK's employment of information technology is the facilitation of online declarations and payments, as well as digital connections with taxpayers. This progress has led to higher adherence to tax obligations and a decreased incidence of tax evasion.

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Daruwala, Zaheda, Edmund Christopher y Jaishu Antony. "Stock Market Response to Changes in the Statutory Corporate Income Tax Rate: Comparative Analysis between Developed and Developing Economies". International Academic Journal of Accounting and Financial Management 9, n.º 2 (6 de agosto de 2022): 14–20. http://dx.doi.org/10.9756/iajafm/v9i2/iajafm0903.

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In this study, the authors use an empirical approach to evaluate the impact of changes in the statutory corporate tax rate on stock market returns. The main objective is to investigate whether changes in income tax rates impact stock market returns and to examine the extent of this impact. According to the United Nations country classifications, the authors categorized the sample economies into two types: developed and developing1. The study further scrutinizes the differences in the outcomes when comparing developed with developing economies using a comparative study approach. Data on corporate tax rates and corresponding stock market returns are analyzed for developed economies of Japan, US and Italy, and developing economies of South Africa, Malaysia and India. The study uses panel data regression and correlation analysis of the variables of stock market returns and corporate tax rates from1990 to 2010. The statistical analysis revealed that the only significant impact was of tax cuts on stock market returns in general, and developed countries responded more strongly to tax cuts. For a 1% tax cut in rates, the stock markets could expect an increase in returns of 0.185% in the year of the tax change. Tax hikes, however, did not reveal any significant adverse effect on stock market returns. Hence, it is pertinent to note that developed and developing economies exhibit varied behaviors toward corporate tax policies and governments could make calculated decisions, considering the consequences of their tax policies on capital markets and corporate valuations.

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AL-Husaini, Mohammed H. Ahmed. "The Role of External Auditors in Improving the Tax Audit Process in Yemen". مجلة جامعة عمران 3, n.º 6 (12 de noviembre de 2023): 24. http://dx.doi.org/10.59145/jaust.v3i6.69.

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The aim of the research is to investigate the role of external auditors in improving the tax audit process in Sana'a, Yemen. Primary data was collected using a questionnaire survey administered to a sample of 60 participants, including 33 employees from the tax authority and 27 licensed external auditors by the Ministry of Industry and Trade in Yemen. The study revealed that external auditors play a significant role in enhancing the quality of tax audits by raising taxpayer awareness of the importance of compliance with tax laws and regulations, thereby improving the levels of trust and credibility in the financial information provided in tax returns. The study recommended the application of international audit quality standards and emphasized the need to enhance trust and credibility among tax examiners in the tax returns prepared by external auditors according to audit quality standards, ensuring fairness, accuracy, and reliability of tax return data. The research highlights the importance of external auditing in improving the tax audit process in Yemen and underscores the importance of increasing awareness and adherence to external audit quality standards.

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Fagereng, Andreas, Luigi Guiso, Davide Malacrino y Luigi Pistaferri. "Heterogeneity and Persistence in Returns to Wealth". Econometrica 88, n.º 1 (2020): 115–70. http://dx.doi.org/10.3982/ecta14835.

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We provide a systematic analysis of the properties of individual returns to wealth using 12 years of population data from Norway's administrative tax records. We document a number of novel results. First, individuals earn markedly different average returns on their net worth (a standard deviation of 22.1%) and on its components. Second, heterogeneity in returns does not arise merely from differences in the allocation of wealth between safe and risky assets: returns are heterogeneous even within narrow asset classes. Third, returns are positively correlated with wealth: moving from the 10th to the 90th percentile of the net worth distribution increases the return by 18 percentage points (and 10 percentage points if looking at net‐of‐tax returns). Fourth, individual wealth returns exhibit substantial persistence over time. We argue that while this persistence partly arises from stable differences in risk exposure and assets scale, it also reflects heterogeneity in sophistication and financial information, as well as entrepreneurial talent. Finally, wealth returns are correlated across generations. We discuss the implications of these findings for several strands of the wealth inequality debate.

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Hite, Peggy A. y John Hasseldine. "Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments". Accounting Horizons 17, n.º 1 (1 de marzo de 2003): 1–14. http://dx.doi.org/10.2308/acch.2003.17.1.1.

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This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that concerns most taxpayers. Taxpayers engage paid preparers in order to avoid this type of audit and to avoid any resulting tax adjustments. The study examines whether there are more audit adjustments and penalty assessments on tax returns with paid-preparer assistance than on tax returns without paid-preparer assistance. By comparing the frequency of adjustments on IRS office audits, the study finds that there are significantly fewer tax adjustments on paid-preparer returns than on self-prepared returns. Moreover, CPA-prepared returns resulted in fewer audit adjustments than non CPA-prepared returns.

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Agustina, Lidya, Yuliana Gunawan y Windawaty Chandra. "The Impact of Tax Amnesty Announcement towards Share Performance and Market Reaction in Indonesia". Accounting and Finance Research 7, n.º 2 (16 de enero de 2018): 39. http://dx.doi.org/10.5430/afr.v7n2p39.

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The Indonesian Government reviewed back the tax amnesty in 2016. Various reactions came up along with the announcement of tax amnesty, the investors did not accept- which led to the announcement of the Tax Forgiveness regulation through the market reactions and stock market performances in Indonesia Stock Exchange. This research is to analyze event study using information based on government-related announcements to show the impact of the new regulation towards stock performance and market reaction. The effect of the announcement will be seen from the changes in stock-prices or stock-returns that provide abnormal returns in the event period as well as market reaction which reflected in trading volume. This research used stock-return data and trading volume from all companies listed in IDX in 2016 and analyzed using the Paired Sample T-Test method. The result of this research shows there are differences among the average of stock-return, average abnormal-return of stock, and stock trading volume before and after the tax amnesty announcement.

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