The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan

Koumpias, Antonios M.; Martínez-Vázquez, Jorge

doi:10.1016/j.asieco.2019.05.002

Cited by 7 publications

(3 citation statements)

References 33 publications

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“…(Victor, 2015). Furthermore, We find that tax filing income has increased in response to exposure to newspaper ads that provided information on tax eligibility but not in response to those that reported the tax filing deadline or the financial penalties of not filling (Koumpias, 2019). On the other hand, with tax administration reforms, taxpayers are expected to be able to obtain better tax services so that tax problems will be resolved faster with more secure legal certainty.…”

Section: Preliminarymentioning

confidence: 84%

Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance

Lubis

2019

JICP

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The purpose of this research is to study the application of the e-filling system of private taxpayers. To find out the understanding of taxpayers in the use of e-filling of personal taxpayers obligations, the discussion in this study is associative, The population in this study is all employees civil society in Medan City Housing and Structuring Agency that accommodates 152 people. The sample in this study were all civil servants outside the Financial and Compilation Program which examined 40 people. Data collection techniques used in this study were the study of documentation and questionnaires. Data analysis techniques used are multiple linear regression, hypothesis testing and coefficient of determination test. Based on the results of the evaluation between the application of the e-filing system to the demands of individual taxpayers obtained tcount (2.784)> ttable (1.686), with a significant level of 0.007 <0.05. A value of 2.784 is greater than 1.686 indicating that t is greater than ttable. The results of testing the knowledge of civil servants in the use of e-filing of individual taxpayers obtained tcount (3.405)> ttable (1.686), with a significant level of 0.001 <0.05. The value of 3.405 is greater than 1.686 indicating that t is greater than ttable. This shows a significant difference between the knowledge of civil servants in the use of e-filing to the needs of tax people.

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Section: Preliminarymentioning

confidence: 84%

Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance

Lubis

2019

JICP

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“…A prominent shortcoming is that individuals' answers to the question may not correlate with actual tax behavior; some individuals may want to make up for past behavior by asserting high tax morale in survey responses. Several papers (Cummings et al, 2009;Halla, 2012;Koumpias and Martinez-Vazquez, 2019) have shown evidence of a causal link between tax morale and a some measure of tax compliance. Other issues contemplated in the literature, such as the problems derived from using a single question to 10 Typically, tax morale is coded into an ordered variable in four different categories.…”

Section: Model Selectionmentioning

confidence: 99%

Trust in Government Institutions and Tax Morale

Koumpias¹,

Leonardo²,

Martínez-Vázquez³

2021

Self Cite

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The Andrew Young School of Policy Studies was established at Georgia State University with the objective of promoting excellence in the design, implementation, and evaluation of public policy. In addition to two academic departments (economics and public administration), the Andrew Young School houses seven leading research centers and policy programs, including the International Center for Public Policy.The mission of the International Center for Public Policy (ICePP) at the Andrew Young School of Policy Studies is to provide academic and professional training, applied research, and technical assistance in support of sound public policy and sustainable economic growth in developing and transitional economies.ICePP is recognized worldwide for its efforts in support of economic and public policy reforms through technical assistance and training around the world. This reputation has been built serving a diverse client base, including the World Bank, the U.S. Agency for International Development (USAID), the United Nations Development Programme (UNDP), finance ministries, government organizations, legislative bodies, and private sector institutions.The success of ICePP reflects the breadth and depth of its in-house technical expertise. The Andrew Young School's faculty are leading experts in economics and public policy and have authored books, published in major academic and technical journals, and have extensive experience in designing and implementing technical assistance and training programs. Andrew Young School faculty have been active in policy reform in over 40 countries around the world. Our technical assistance strategy is not merely to provide technical prescriptions for policy reform, but to engage in a collaborative effort with host governments and donor agencies to identify and analyze the issues at hand, arrive at policy solutions, and implement reforms.ICePP specializes in four broad policy areas: ▪ Fiscal policy (including tax reforms, public expenditure reviews, tax administration reform) ▪ Fiscal decentralization (including decentralization reforms, design of intergovernmental transfer systems, urban government finance) ▪ Budgeting and fiscal management (including local government budgeting, performancebased budgeting, capital budgeting, multi-year budgeting) ▪ Economic analysis and revenue forecasting (including micro-simulation, time series forecasting)

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“…Advertising tax itself is a tool used as a bridge between producers and consumers to introduce products produced by companies or other functions with the same purpose (Konfino et al, 2015). Because the billboard tax is located at strategic points and is widely accessible by the public, billboards are one of the most appropriate media to promote products to the public (Koumpias & Martinez-Vazquez, 2019). Besides billboards, they can be in the form of boards, advertising advertisements, such as newspapers, magazines, etc., and electronic media such as television, radio, and social media (Cyan et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

Strategy of Advertising Tax Collection in the Digitalization Era on Badan Pendapatan Daerah of DKI Jakarta

Rofiyanti

Lestari

Davronov

et al. 2022

ijtc

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The phenomenon of this research is that in the digital era, many people switch to promoting their products to social media, which is one of the causes of the decrease in billboard taxes. This study aims to find out the right strategy in the billboard tax collection in the digital era by the Regional Revenue Agency of DKI Jakarta. The research method used is the descriptive qualitative method. Data sources include primary data, namely data from interviews, and secondary data, namely target data and billboard tax realization from 2016-2020. The results of this study indicate that (1) The billboard tax collection strategy in the digitalization era in the future will lead to billboard data collection, optimization of billboard objects and tax applications such as e-tax (2) the power of billboard taxes in the digital era lies in the development of digital technology and cooperation between the government, the private sector and the community; and (3) obstacles and challenges from billboard taxes in the digitalization era are the number of taxpayers who have not mastered technology and are not obedient in paying their tax obligations. The suggestion in this study is that the Regional Revenue Agency of DKI Jakarta forms a fieldwork team to conduct more thorough data collection, take advantage of technological developments, lead the comprehensive campaign to taxpayers, and provide strict sanctions to taxpayers who do not obey and install illegal billboards and (3) obstacles and challenges from billboard taxes in the digitalization era are the number of taxpayers who have not mastered technology and are not obedient in paying their tax obligations. The suggestion in this study is that the Regional Revenue Agency of DKI Jakarta forms a fieldwork team to conduct more thorough data collection, take advantage of technological developments, lead the comprehensive campaign to taxpayers, and provide strict sanctions to taxpayers who do not obey and install illegal billboards and (3) obstacles and challenges from billboard taxes in the digitalization era are the number of taxpayers who have not mastered technology and are not obedient in paying their tax obligations. The suggestion in this study is that the Regional Revenue Agency of DKI Jakarta form a fieldwork team to conduct more thorough data collection, take advantage of technological developments, work a comprehensive campaign to taxpayers, and provide strict sanctions to taxpayers who do not obey and install illegal billboards.

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The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan

Cited by 7 publications

References 33 publications

Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance

Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance

Trust in Government Institutions and Tax Morale

Strategy of Advertising Tax Collection in the Digitalization Era on Badan Pendapatan Daerah of DKI Jakarta

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