The Effect of Tax Audit Using the Computer on Tax Non-Compliance in Palestine

Alshrouf, Majed

doi:10.6007/ijarbss/v9-i3/5678

Cited by 7 publications

(7 citation statements)

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“…As you already know, in different countries of the world the concept of good governance is defined in different ways, although all definitions are based on common premises (Brown, 1991;Huang, 2018;Brezina et al, 2021). For example, countries such as Switzerland and Norway have seen results over time in improving the relative efficiency of tax systems, along with a growing convergence in tax simplification trends (Nguyen T. et al, 2021) The transition to a constitutional mode of government was everywhere accompanied by the building of a democratic state based on new values (Afonso, 2006, Alshrouf, 2019Blesse et al, 2019). In this sense, the role of the highest bodies of state control has always been to ensure that these values are respected and to foster greater citizen participation in governance (Koval et al, 2019;Belmonte-Martin et al, 2021, Polzer, 2021.…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union

Serikova¹

2022

MNJE

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This study examines the ways to improve and increase the level of efficiency of the tax system based on the analysis of the impact on the performance indicators of socio-economic development of Kazakhstan. The sample for the study is presented according to the financial and statistical data of the Ministry of Finance of the Republic of Kazakhstan. Moreover, secondary data from International Monetary Fund(IMF) reports were used to analyze international trends on the research topic. The additive model is used to analyze the collected data. According to this model, socio-economic development is represented by indicators of the growth rate of real GDP, inflation, unemployment, and the official exchange rate. The study reveals that the absence of the link between the growth of real gross domestic product and fiscal instruments indicates low degree of efficiency of the tax system of the analyzed country. At the same time, the increase in the level of tax audits creates a burden on business development in the form of extra-transactional production costs. In addition, with the active measures of the state to optimize and simplify tax processes, improve the quality of tax administration, the issues of assessing the economic effect of the implementation of the existing tax policy and its role in sustainable socio-economic development remain relevant.

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Section: Literature Reviewmentioning

confidence: 99%

The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union

Serikova¹

2022

MNJE

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“…Pemeriksaan Pajak merupakan salah satu yang dapat menjawab tantangan pembuat kebijakan dalam mendorong Kepatuhan Perpajakan (Alshrouf, 2019). Pelaksanaan audit pajak ditujukan untuk memeriksa penghindaran pajak yang dilakukan Wajib Pajak dan memastikan kepatuhan Wajib Pajak yang sesuai dengan hukum dan peraturan pajak (Barreca & Ramachandran, 2004).…”

Section: Pendahuluanunclassified

Penegakan Hukum Perpajakan Yang Efektif Dalam Mendorong Realisasi Pencapaian Target Penerimaan Pajak Melalui Kepatuhan Perpajakan

Rahayu¹

2020

JRA

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Tujuan penelitian ini adalah untuk menguji secara empiris melalui data sekunder terkait Pemeriksaan Pajak, Penagihan Pajak dan Penyidikan Pajak dapat memberikan peningkatan Kepatuhan Perpajakan sehingga dapat mendorong realisasi pencapaian target Penerimaan Pajak. Metode penelitian yang dilakukan melalui metode deskriptif, dan metode verifikatif dengan menggunakan analisis jalur. Data yang diolah dalam penelitian ini berupa data sekunder melalui Teknik pengumpulan data kepustakaan dari Laporan Keuangan Direktorat Jenderal Pajak dari Tahun 2009 sampai Tahun 2018. Hasil penelitian diperoleh bahwa Pemeriksaan Pajak, Penagihan Pajak dan Penyidikan Pajak mempengaruhi Peningkatan Kepatuhan Perpajakan dan berimplikasi terhadap Realisasi Penerimaan Pajak. Kepatuhan Perpajakan menjadi variabel intervening dalam model penelitian ini. Berdasarkan model penelitian maka solusi permasalahan pada realisasi penerimaan pajak yang tidak selalu mencapai target penerimaan adalah meningkatkan Kepatuhan Perpajakan dengan penerapan Penegakan Hukum Perpajakan secara efektif. Kata kunci: Pemeriksaan Pajak, Penagihan Pajak, Penyidikan Pajak, Kepatuhan Perpajakan, dan Penerimaan Pajak

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“…Taxpayers' compliance refers to the level of willingness to which taxpayers abide by the constitutional regulations and reforms of tax provisions (Sritharan, Salawati, & Cheuk, 2020). As Alshrouf (2019) observed, a lot of SMEs (taxpayers) in developing nations are not compliant. Generally, this non-compliance could be attributed to a lot of factors like low incentives to pay tax, low enforcement strategies by tax administrators, lack of understanding of tax regulations and reforms by taxpayers among so many other factors.…”

Section: Introductionmentioning

confidence: 99%

Impact of finance act 2022 on tax compliance among SMEs in Nigeria: A primary research study

Alabi,

Akintoye

2024

AJSSMS

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The study evaluated the impact of Finance Act 2022 on tax compliances among SMEs in Nigeria adopting a primary research study. The study considered the Finance Act 2022 for Company Income Tax (CIT), Value Added Tax (VAT) and Personal Income Tax (PIT) as the predictors, and voluntary and non-voluntary tax compliances as outcome variables. According to the latest Survey Report by MSMES in 2021, there are 472,654 registered SMEs across the selected states of the six-geopolitical zones in Nigeria, this number represents the study population. A sample size of 400 SMEs was selected across the sampled states using a multistage sampling method. The regression analysis results disclosed that Finance Act 2022 on CIT and Finance Act 2022 on VAT has a positive significant and negative insignificant effect respectively on tax compliance in Nigeria. Finally, it was disclosed that the Finance Act 2022 on PIT has a positive but insignificant effect on tax compliance. The study concluded that the Finance Act Reform on various forms of taxes in 2022 stimulate a statistically positive impact on tax compliance among SMEs in Nigeria. Thus, it was recommended that revenue generated through CIT should be adequately utilized towards stimulating the growth and development of the industrial sector in Nigeria.

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The Effect of Tax Audit Using the Computer on Tax Non-Compliance in Palestine

Cited by 7 publications

References 0 publications

The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union

The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union

Penegakan Hukum Perpajakan Yang Efektif Dalam Mendorong Realisasi Pencapaian Target Penerimaan Pajak Melalui Kepatuhan Perpajakan

Impact of finance act 2022 on tax compliance among SMEs in Nigeria: A primary research study

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