Taxable Income Research Papers - Academia.edu (original) (raw)

Relationships between 1983 income tax paid and newly reported, inflation‐adjusted measures of net income are examined. Canadian corporations in the sample paid about half of the 1983 income taxes collected from Canadian, non‐financial... more

Relationships between 1983 income tax paid and newly reported, inflation‐adjusted measures of net income are examined. Canadian corporations in the sample paid about half of the 1983 income taxes collected from Canadian, non‐financial enterprises with assets exceeding $10 million. If the measures of net income are accepted as valid, then it can be inferred that in 1983, Canada's corporate tax system acted as if: Income maintaining operating capability was taxed at a relatively low marginal rate (approximately 26 per cent). Realized holding gains, allegedly required by firms to maintain operating capability and therefore not to be taxed, were taxed at a relatively high marginal rate (about 59 per cent). Purchasing power gains on net monetary liabilities, which are in substance returns of principal to lenders, were confiscated (i.e., taxed at more than 100 per cent). If income maintaining operating capability plus purchasing power gains had been taxed explicitly, and if all other ...

The different issues that can be identified in addressing the relationship between income taxation and accounting. Substantive and formal aspects of this relationship. The concept of a formal conformity relationship as meaning that sound... more

The different issues that can be identified in addressing the relationship between income taxation and accounting. Substantive and formal aspects of this relationship. The concept of a formal conformity relationship as meaning that sound legal choices made in commercial accounts are preclusive for tax purposes. The formal conformity relationship as a normative concept. How a formal conformity can be defined in a normative sense. The structural elements of the norm setting out a formal conformity. An application of the normative definition of formal conformity to the German, Spanish, Italian, French and Portuguese systems. Differences in the legal formulae used in these systems and an analysis of the meaning of these differences. The “reverse dependence” between tax accounting and commercial accounting. The recent development concerning “reverse dependence” in the studied five systems.

Land and Building Tax is given on land and building ownership for state revenue. While the Selling Value of Non-Taxable Tax Objects (NJOPTKP), is one of the components in calculating Land and Building Tax (L&B). Calculating Land and... more

Land and Building Tax is given on land and building ownership for state revenue. While the Selling Value of Non-Taxable Tax Objects (NJOPTKP), is one of the components in calculating Land and Building Tax (L&B). Calculating Land and Building Tax determined by Sales Value of Tax Object (NJOP) and NJOP increases every year. The problem is whether or not NJOPTKP, used as a deduction for NJOP, influences the calculation of L&B Tax due to the absence of material changes from the deduction. In this study, NJOPTKP of L&B Tax was analyzed using a qualitative descriptive dan quantitative method by comparing changes in Non-Taxable Income of Income Tax (PTKP), and L&B taxes between Indonesia and other countries. The analysis results indicated that economic quantities such as inflation, Regional Minimum Wages and changes in PTKP of Income Tax were not related to changes in NJOPTKP. The application of L&B Tax does not consider the status of land and buildings (whether or not it is productive) an...

The objective is to determine the payment of salaries of employees PT.Thiess operator Contractor Indonesia.Rumusan matter whether Amount payment of salaries and wages of employees at PT. Thiess Contractor Indonesia in accordance with the... more

The objective is to determine the payment of salaries of employees PT.Thiess operator Contractor Indonesia.Rumusan matter whether Amount payment of salaries and wages of employees at PT. Thiess Contractor Indonesia in accordance with the regulations Sangatta East Kalimantan Governor No. 561 / K.806 / 2013. Basic theory of Human Resource Management outlines the Definition of Management and Human Resources, Interest, Wages, Analysing Wage Wages method, the basic assessment Wage and Wage measurement. Hypothesis: Is the amount of salaries and wages of employees PT.Thiess Contractor Indonesia paid in accordance with the decision Gunernur or based PP.Menkeu No. 162 / PMK.011 / 2012 and the amount of non-taxable income. Based on data analysis, the minimum wage of Rp. 1,956,535, - companies provide wages higher than the minimum wage of Rp. 2.000.000, - higher. It can be concluded that the imposition of a pay system based on hours worked by the employee obtained the greater number of hours o...

A Lei nº 14.754/23 insere-se trouxe, na parte ora analisada, uma mudança relevante na tributação de investimentos no exterior, inclusive por meio de sociedades offshore. Embora as disposições relativas a criptoativos não constassem no... more

A Lei nº 14.754/23 insere-se trouxe, na parte ora analisada, uma mudança relevante na tributação de investimentos no exterior, inclusive por meio de sociedades offshore. Embora as disposições relativas a criptoativos não constassem no projeto de lei originalmente encaminhado ao Congresso Nacional pelo Poder Executivo, foram incluídas no processo legislativo, presumidamente com o objetivo – compreensível – de evitar que os investimentos em criptoativo representassem uma válvula de escape à nova tributação.
Todavia, como se demonstrará a seguir, a singeleza das disposições normativas introduzidas, aliada à complexidade – inclusive tecnológica – que operações com criptoativos envolve, faz com que a nova legislação, nesse tocante, seja de difícil aplicação. Eis por que se coloca a questão se, ao fim e ao cabo, a nova tributação sobre criptoativos offshore não seria uma espécie de Dummensteuer, dadas as características expostas acima.

El objetivo de esta investigación es identificar la obligación ante la Autoridad Hacendaria de expedición de comprobantes con el público en general para la procedencia de multa por incumplimiento. De acuerdo a la Regla 2.7.1.24, ahora es... more

El objetivo de esta investigación es identificar la obligación ante la Autoridad Hacendaria de expedición de comprobantes con el público en general para la procedencia de multa por incumplimiento. De acuerdo a la Regla 2.7.1.24, ahora es 2.7.1.21 esta debió de expedirse y timbrarse dentro de las 72, hoy 24 horas, obligaciones que tiene el contribuyente al emitir el CFDI. La pregunta surge así: es legal la multa de la autoridad?. La autoridad, establece que los contribuyentes pueden hacer uso de esta herramienta del SAT para cumplir con las obligaciones a personas que carecen de sistema propio. La problemática surge cuando la plataforma no esta en función que es muy usual, sobre todo en los meses de pandemia, lo cual el contribuyente se encuentra en estado de inseguridad al cumplir en forma parcial sus obligaciones. El artículo 73 CFF : no se impondrá multa cuando se cumplan en forma espontánea las obligaciones fiscales fuera de los plazos señalados por las disposiciones fiscales o cuando se haya incurrido en infracción a causa de fuerza mayor o caso fortuito. En literatura se demuestra con procedimientos que carece de armonía en los artículo 83 y 84 CFF, al establecer multa por cumplir en forma extemporánea la emisión del comprobante. En metodología se presenta el procedimiento de legalidad de la multa. Como resultado se considera que la autoridad no fundamenta en forma armónica los artículos que dieron origen a la infracción. Conclusión que la multa es improcedente por considerarse imprecisa el procedimiento fiscal.

This research-based review of the literature by using Article 7: Act No.. 36 of 2008 on the exemption in respect of income tax that is operationally Personal translated through PMK-252/PMK.03/2008 (effective from January 1, 2009)... more

This research-based review of the literature by using Article 7: Act No.. 36 of 2008 on the exemption in respect of income tax that is operationally Personal translated through PMK-252/PMK.03/2008 (effective from January 1, 2009) concerning guidelines on income tax withholding with respect to employment, services, and activities People PMK-162/PMK.011/2012 personal with (effective from October 22, 2012 (provisions on adjusting the amount of income exempt from tax came into effect on January 1, 2013). diskritif Comparative Methods used by the literature to explain or elaborate on the case approach each tax regulation is then contrasting. Objects used are fictitious or imaginary taxpayer. Results of this study indicate that, it is necessary to adjust the latest tax regulations relating to the calculation of the income tax article 21 permanent employees.

Zakat merupakan salah satu sumber pendapatan Negara untuk mengentaskan kemiskinan di Indonesia. Lahirnya undang-undang Nomor 23 tahun 2011 memberikan dampak yang begitu besar untuk umat Islam di Indonesia. Dimana Ibadah Zakat sudah diakui... more

Zakat merupakan salah satu sumber pendapatan Negara untuk mengentaskan kemiskinan di Indonesia. Lahirnya undang-undang Nomor 23 tahun 2011 memberikan dampak yang begitu besar untuk umat Islam di Indonesia. Dimana Ibadah Zakat sudah diakui di Negara Indonesia. undang-undang 23 tahun 2011 juga memberikan keringanan untuk wajib pajak Muslim, dalam pasal 22 menyatakan zakat yang dibayarkan oleh muzakki dikurangkan dari penghasilan kena pajak. Hal itu juga di atur dalam undang-undang nomor 36 tahun 2008 tentang pajak penghasilan dan peraturan direktur jendral pajak Nomor PER-6/PJ/2011 tentang pelaksanaan pembayaran dan pembuatan bukti pembayaran atas zakat atau sumbangan keagamaan yang sifatnya wajib yang dapat dikurangkan dari penghasilan bruto.Permasalahan yang penulis angkat, bagaimana implementasi zakat terhadap pengurang pembayaran pajak penghasilan menurut undang-undang nomor 23 tahun 2011 tentang pengelolaan zakat dan undang-undang nomor 36 tahun 2008 tentang pajak penghasilan, ba...

When COVID-19 swept into the United States in early 2020, it upended two patterns of behavior critical to transportation funding: how people traveled and where economic activity occurred. This study explored how, one year into the... more

When COVID-19 swept into the United States in early 2020, it upended two patterns of behavior critical to transportation funding: how people traveled and where economic activity occurred. This study explored how, one year into the pandemic, experts in California believed that the COVID-19 pandemic was impacting local transportation budgets. We interviewed 34 funding experts who represented local transportation and public works departments, state officials, and municipal finance experts. In these conversations, conducted from December 2020 to March 2021, we asked interviewees how they saw COVID-19 impacting their overall local transportation budgets in the short and long term as well as which specific revenue sources were particularly effected. Key findings were as follows: the transportation revenue impacts from COVID-19 varied greatly by place, mode, and type of local government; public transit was the mode that experienced the most drastic change in transportation revenues; federa...

This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for... more

This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable taxThis research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted a...

Taxes are involuntary charges levied on individuals or corporations and enforced by a government entity—whether local, subnational or national—in order to finance government activities. As such, the prime objective of the taxes is revenue... more

Taxes are involuntary charges levied on individuals or corporations and enforced by a government entity—whether local, subnational or national—in order to finance government activities. As such, the prime objective of the taxes is revenue generation. However, for sustained stream of revenues, the tax policy also needs to be growth facilitating. These dual objectives can only be achieved if the tax policy reduces the deadweight loss resulting from imposition of taxes, and help transactions grow. Higher number of transactions is associated with higher economic growth and more employment. Increased growth enhances the taxable capacity of the economy and therefore generate sustainable streams of revenues.

The present paper analyzes the stages of the emergence and evolution as well, of the financial management concept in the light of the modern theories expressed by various specialists in the field of corporate finance that have become the... more

The present paper analyzes the stages of the emergence and evolution as well, of the financial management concept in the light of the modern theories expressed by various specialists in the field of corporate finance that have become the basis for its development as a science. It also identifies the main views of different famous economists and the relevant periods that have contributed significantly to the scientific foundation of the notion of financial management. In the same time, the authors drew some proper conclusions related to the premises of the development of financial science and also to the research priorities in the financial management of the enterprises/firms/signboards. In the article we highlighted a series of important concepts, more or less known or completed, beginning with the evolution of the term "management", from the etymological point of view and continuing with the presentation of the manner in which financial management was imposed as a science...

PMK Nomor 39/PMK.03/2018 Tentang Tata cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak merupakan fasilitas yang diberikan Direktorat Jenderal Pajak kepada wajib pajak yang mengalami kelebihan bayar pajak baik PPh maupun PPN.... more

PMK Nomor 39/PMK.03/2018 Tentang Tata cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak merupakan fasilitas yang diberikan Direktorat Jenderal Pajak kepada wajib pajak yang mengalami kelebihan bayar pajak baik PPh maupun PPN. Tujuan dari penelitian ini adalah untuk mengetahui pelaksanaan pemungutan dan perhitungan PPN, pelaksanaan pengembalian pendahuluan dengan persyaratan tertentu pada tahun 2019 dan pelaksanaan pengembalian pendahuluan dengan kriteria tertentu. Dalam penelitian ini penulis menggunakan metode wawancara,observasi,kepustakaan serta memperoleh data menggunakan data sekunder, juga metode penelitian kualitatif dan kuantitatif. CV. XYZ merupakan salah satu wajib pajak yang mengalami kelebihan bayar pajak PPNnya karena mengekspor barang hasil produksinya dan juga menyewakan aset tetap nya berupa gudang kepada PT. AB dan telah dipotong PPh pasal 4 ayat 2. Sementara ada banyak pembelian dalam negeri yang dikreditkan oleh CV.XYZ. Selama ini CV. XYZ selalu mengkompens...

Financial Technology (Fintech) telah menjadi salah satu inovasi terpenting dalam bidang keuangan global. Penelitian ini mengeksplorasi pengaruh Fintech dalam meningkatkan penerimaan negara, khususnya melalui pemungutan pajak. Penerapan... more

Financial Technology (Fintech) telah menjadi salah satu inovasi terpenting dalam bidang keuangan global. Penelitian ini mengeksplorasi pengaruh Fintech dalam meningkatkan penerimaan negara, khususnya melalui pemungutan pajak. Penerapan Fintech telah menunjukkan potensi besar dalam mempermudah proses pembayaran pajak, memperluas basis pajak, dan meningkatkan kepatuhan wajib pajak. Berdasarkan Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, penerimaan negara adalah uang yang masuk ke kas negara dan menjadi pilar utama dalam menjaga stabilitas ekonomi. Penelitian ini bertujuan untuk menganalisis dampak penggunaan Fintech dalam memperluas basis pajak, mengevaluasi faktor-faktor yang mempengaruhi adopsi dan penggunaan Fintech dalam konteks pembayaran pajak dan transaksi keuangan publik, serta menilai kontribusi Fintech dalam meningkatkan pendapatan negara secara keseluruhan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan analisis studi literatur yang relevan. Hasil penelitian menunjukkan bahwa Fintech berperan signifikan dalam mempercepat penyaluran dana pemerintah, meningkatkan transparansi serta akuntabilitas dalam pengelolaan keuangan negara, dan meningkatkan kepatuhan pajak. Dengan memanfaatkan teknologi Fintech, pemerintah dapat mengoptimalkan proses pengumpulan dan pengelolaan dana publik, sehingga meningkatkan penerimaan dan kepatuhan pajak keuangan negara.

From at least 2006, Western North Dakota experienced an oil boom that resulted in a dramatic increase in economic activity, and tax revenue. In response to this boom, North Dakota, through a constitutional ballot measure, established the... more

From at least 2006, Western North Dakota experienced an oil boom that resulted in a dramatic increase in economic activity, and tax revenue. In response to this boom, North Dakota, through a constitutional ballot measure, established the Legacy Fund. This fund reserved 30% of monthly oil tax revenue collected by the state for future use. On July 1, 2017, the State Legislature, per the constitutional provisions creating the Legacy fund, became able to spend the interest (as well as some of the principal, with numerous limitations) from the fund. How to allocate these funds has become a state-wide public finance policy and political issue. Governor Burgum and others have proposed a variety of ways to use the funds on public projects and tax relief. Decisions about the long-term purpose of the fund and how best to use its earnings have increased in urgency with both the availability of the funds and the volatility of oil and other tax revenues. Deciding how to best use the Legacy Fund ...

Starting from January 1, 2021, the uniform tax on imputed income (UTII) has been cancelled. According to the Federal Tax Service, 96.2% of the subjects who paid UTII have already chosen an alternative tax regime. At the same time, in... more

Starting from January 1, 2021, the uniform tax on imputed income (UTII) has been cancelled. According to the Federal Tax Service, 96.2% of the subjects who paid UTII have already chosen an alternative tax regime. At the same time, in society, scientific and professional communities, and among business representatives, there are different points of view on this problem, opinions are expressed about the need to preserve indirect methods for assessing the taxable base, and UTII in particular. The state initially had a plan to abandon UTII and consistently implemented the abandonment of indirect methods of assessing the taxable base, implemented under imputed taxation (UTII), and the transition to fair taxation (STS, CTS) based on real income. The introduction of special tax regimes based on fair taxation has contributed to the growth of tax collections and an increase in the number of business entities that have chosen these regimes. Based on the results of the paper, conclusions are p...

There has been a perception by the Australian public that 'big' Australian businesses do not pay their 'fair' share of income tax. This perception is primarily based on the belief that there exists a vast array of tax... more

There has been a perception by the Australian public that 'big' Australian businesses do not pay their 'fair' share of income tax. This perception is primarily based on the belief that there exists a vast array of tax concessions available to companies in Australia. The present article examines the gap between taxable income and accounting profit of large Australian companies. This is achieved by estimating the effective tax rates (ETRs), defined as the ratio of income tax expense over accounting profit before tax, of 20 large (and highly visible) corporations in Australia for the six-year period from 2005 to 2010. Three measures of ETR, namely ETR, current and cash ETR are considered in this article. It is shown that while annual ETRs tend to fluctuate from year to year around the statutory tax rate, the aggregate ETRs of most companies are very close to the statutory tax rate. Thus, taxable income and accounting profit are very close for large Australian companies....