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Full-Text Articles in Taxation

History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey Dec 2022

History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey

The North American Accounting Studies

The use tax was developed by states to complement the sales tax. The aim was to prevent residents from being able to avoid paying the sales tax by simply going to a different state to make a purchase. Unlike the sales tax, which is collected by businesses at the point of sale, the use tax is self-reported by individuals. Since its inception in the United States in the 1930s, compliance with the use tax has been close to zero. This article examines the history of the use tax in the United States, including its original intent, enforcement issues, numerous court …


A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina Jul 2022

A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina

Journal of Athlete Development and Experience

NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …


Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah Jun 2022

Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah

Jurnal Akuntansi dan Keuangan Indonesia

An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. …


Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani Jun 2022

Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani

Jurnal Akuntansi dan Keuangan Indonesia

The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance …


How Do People Justify Not Paying Their Taxes? A Study On Moral Disengagement And Tax Evasion, Grace M. Hufff Jun 2022

How Do People Justify Not Paying Their Taxes? A Study On Moral Disengagement And Tax Evasion, Grace M. Hufff

Doctor of Business Administration (DBA)

Early studies on the reasons for tax evasion focused on economics. When economic reasons were deemed insufficient to explain all decisions, researchers added psychological and sociological constructs to their explorations. These studies focused on whether taxpayers see their tax compliance decisions as ethical ones. For those who believe their choice is ethical, they must come to grips with their own internal ethical standards and feelings of guilt when they make an unethical decision. They must then employ some mechanism to disconnect these feelings of guilt from their unethical decision. Researchers have characterized this mechanism of disconnection as neutralization, rationalization, and/or …


Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan May 2022

Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Transfer pricing disputes have been quite high and have been considered as an important issue in taxation system in Indonesia. The high level of these disputes should be a common concern, especially to examine how the dispute process occurred and how to resolve it. This study aims to discuss the tax auditor, taxpayer, and tax court judge behavior’s prior to the transfer pricing issue and how to reduce the dispute. This study uses tax court decisions settled year 2015-2019 as the locus of the study. The research uses qualitative approach and qualitative method. The data was collected from the study …


What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums, John D. Patten May 2022

What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums, John D. Patten

Honors Capstones

What is insurance for the purposes of a tax deduction? The Internal Revenue Code does not define insurance. Without this definition, taxpayers using alternative insurance products to manage their risks must look to case law to determine whether their arrangements count as tax deductible insurance or non-deductible self-insurance. This paper dives into the four prongs of insurance: insurance risk, risk shifting, risk distributing, and commonly accepted notions of insurance. This paper looks to cases that have dealt with the deduction of captive insurance premiums to provide better insight into the practical application of this test. After discussing the evolution of …


Accounting Case Studies, Virginia Sudduth May 2022

Accounting Case Studies, Virginia Sudduth

Honors Theses

This thesis is a collection of accounting case studies completed during the 2020-2021 academic school year. Each case was assigned and reviewed by Dr. Victoria Dickinson in her honors independent study class. There are twelve cases that comprise this thesis including A Tale of Two Cities, Asset Concepts, Presidential Debate, Excel Course, Taxodus – Playing The Global Tax Avoidance Game, Business Interview, Case Competition – Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. These cases cover a wide variety of topics that allowed me to apply concepts learned in my studies in order to solve complex accounting issues …


Case Studies: A Study Of Accounting Practices And Concepts, Anna Brock May 2022

Case Studies: A Study Of Accounting Practices And Concepts, Anna Brock

Honors Theses

This accounting thesis includes multiple case studies on the topics of accounting principles, uses, and concepts. Throughout two semesters, research and contemplation have been conducted on various topics relating to accountancy. Case studies were conducted using different methods. Some were completed within a group, and the others were completed on their own. The methods were to reflect and enhance group work and conversation, as the accounting profession is a very social career.

The topics range from ethical decisions to a multiple-week case study performed with peers. The case study took place in the second semester, and I worked on a …


Support New Business To Solve Old Problems With Kentucky’S Keystone Waste From Bourbon & Brewing, Samuel C. Kessler May 2022

Support New Business To Solve Old Problems With Kentucky’S Keystone Waste From Bourbon & Brewing, Samuel C. Kessler

Commonwealth Policy Papers

Provided here is a policy solution from the backside of Kentucky bourbon and brewing to upcycle Kentucky’s “keystone” wastes and grow businesses in the process. Potential effects range from removing the bottleneck on bourbon production and producing GHG-friendly biogas to lowering the price of milk.This full whitepaper brief provides an incentive model for keystone wastes which have a provider and a use. It is equally applicable for policymakers or advocates wishing to place a policy incentive behind waste-to-product upcycling, businesses involved with methane sequestration & renewable biogas energy, and shifting regulatory and penalizing models of pollution into incentive model for …


The Influence Of Culture On The Accounting Profession: An Investigation Into The Implementation Of The Oecd's Inclusive Framework On Beps In The United States And Germany, Vivian Francis May 2022

The Influence Of Culture On The Accounting Profession: An Investigation Into The Implementation Of The Oecd's Inclusive Framework On Beps In The United States And Germany, Vivian Francis

Honors Theses

This research investigates the United States and Germany’s implementation of the OECD’s Inclusive Framework on BEPS and assesses the degree to which each country’s response was influenced by its culture. The objective of this research is to present a perspective on how international accounting regulations can take cultural characteristics into consideration in order to produce their desired outcomes. For the purpose of this thesis culture is defined and quantified through the framework developed by Geert Hofstede. Furthermore, this thesis investigates the relationship between the neoliberal political paradigm and the role of culture in accounting. This research uses a combination of …


Case Studies In Accountancy, Michael Keene May 2022

Case Studies In Accountancy, Michael Keene

Honors Theses

Case Studies in Accountancy is a compilation of case studies completed in fulfillment of ACCY 420. My cases are titled as followed: A Tale of Two Cities, Financial Statements, Presidential Debate, Tax Cuts and Job Act and Taxodus, Professional Interview, Financial Crisis, Case Competition Amazon Overview, Case Competition Amazon Audit Analyst, Case Competition Amazon Tax Advisor, Case Competition Amazon Advisory Consultant and Case Competition Amazon’s Equity Position. These cases covered a variety of topics in the world of accountancy as well as touching on our personal lives. In the first semester of the course, cases were typically individual before moving …


Shareholder Beware? Examining Nol Poison Pill Adoptions, Danielle Stanley May 2022

Shareholder Beware? Examining Nol Poison Pill Adoptions, Danielle Stanley

Doctoral Dissertations

This study examines whether or not a specific and unilateral action taken by the board of directors, the adoption of a net operating loss (NOL) poison pill, promotes shareholder interests, by examining the factors that are influential in the adoption decision. NOL poison pill adoptions are unique in that the board of directors cites the need to protect a firm’s ability to use its NOL carryforwards in the future, rather than to protect the firm from a specific takeover threat. To address my research question, I examine the firm characteristics associated with NOL poison pill adoptions and find that the …


Labor Market Institutions And The Incidence Of Payroll Taxation, Jinyoung Kim, Kim, Kanghyock Koh May 2022

Labor Market Institutions And The Incidence Of Payroll Taxation, Jinyoung Kim, Kim, Kanghyock Koh

Research Collection School Of Economics

Despite the unambiguous predictions of the canonical model of a competitive labor market, empirical studies of the labor market effects of payroll taxation provide conflicting evidence. We estimate the labor market impacts of payroll taxation in Singapore, the country with the most competitive and flexible labor market among the countries investigated in the literature. By exploiting the sharp reduction in payroll tax rate when workers turn 60, we find that the reduced payroll tax rate in Singapore has a large effect on wages without changes in employment. Our meta-analysis shows consistent evidence that varying degrees of labor market competitiveness across …


Analysis Of Accounting: A Series Of Case Studies Examining Relevant Topics And Concepts, Jermaine Barnes Jr May 2022

Analysis Of Accounting: A Series Of Case Studies Examining Relevant Topics And Concepts, Jermaine Barnes Jr

Honors Theses

This thesis is a compilation of various case studies addressing relevant issues and concepts within the field of accounting. It is composed of twelve cases designed to address and analyze numerous topics that are currently relevant to the field of accounting and my future career within this field. The information presented herein addresses a wide range of necessary skills and knowledge applicable to this field, and this information was gathered through analysis and documentation of a multitude of topics, such as the Financial Crisis of 2008, the first presidential debate of the 2020 election, the various demographical trends of cities …


Sino-Us Trade War, Erin Torgersen May 2022

Sino-Us Trade War, Erin Torgersen

Senior Honors Projects

China and the United States are unquestionably the two wealthiest economies in the world. These two countries alone account for almost half of the world’s wealth. As these nations battle to become the world's most powerful economy, it is no surprise high tensions have developed to complicate their relationship. China’s economy has been rapidly growing, especially in the last two decades as China is making its way towards the top of the list of strongest economies through its abundance of exports and manufacturing. Alternatively, as the U.S.’s economy has slowly decreased in the last few years, the gap between the …


2017 Tax Cuts And Jobs Act And Its Effect On Vertical Equity For Homeowners, Melanie Auclair Apr 2022

2017 Tax Cuts And Jobs Act And Its Effect On Vertical Equity For Homeowners, Melanie Auclair

Honors Projects in Accounting

Data from the Internal Revenue Service's Statistics of Income (SOI) was analyzed to compare the tax subsidy for homeowners from filing year 2018 (for calendar year 2017) and filing year 2019 (for calendar year 2018). Homeowner tax benefits were calculated with an extensive analysis to understand how the Tax Cuts and Jobs Act changes affected homeowner tax benefits on a vertical equity basis. Prior research has shown homeowner tax benefits are regressive in nature. The primary research question in this study is whether TCJA increased or decreased regressivity of homeowner tax benefits. The results of this study have shown that …


Mobile Sports Gambling In South Carolina, Drew Pechulonis Apr 2022

Mobile Sports Gambling In South Carolina, Drew Pechulonis

Senior Theses

After the U.S. Supreme Court deemed the Professional and Amateur Sports Protection Act (PASPA), sports betting has expanded across the country at a rapid pace. As the sports gambling industry continues to grow, states that have not passed legislation are left wondering whether legalization would benefit their constituents.

The purpose of this study is to determine the feasibility and consequences of legalizing mobile sports gambling in the state of South Carolina. This study can inform state leaders on how to implement mobile sports gambling in the state as well as the positive and negative repercussions that would follow legislation. As …


The Online Ordering Behaviors Among Participants In The Oklahoma Women, Infants, And Children Program: A Cross-Sectional Analysis, Qi Zhang, Kayoung Park, Junzhou Zhang, Chuanyi Tang Feb 2022

The Online Ordering Behaviors Among Participants In The Oklahoma Women, Infants, And Children Program: A Cross-Sectional Analysis, Qi Zhang, Kayoung Park, Junzhou Zhang, Chuanyi Tang

Department of Marketing Faculty Scholarship and Creative Works

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a nutrition assistance program in the United States (U.S.). Participants in the program redeem their prescribed food benefits in WIC-authorized grocery stores. Online ordering is an innovative method being pilot-tested in some stores to facilitate WIC participants’ food benefit redemption, which has become especially important in the COVID-19 pandemic. The present research aimed to examine the online ordering (OO) behaviors among 726 WIC households who adopted WIC OO in a grocery chain, XYZ (anonymous) store, in Oklahoma (OK). These households represented approximately 5% of WIC households who redeemed …


Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen Jan 2022

Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with …


The Urgency Of Sugar Sweetened Beverages Excise Policy: A Literature Study For Implementation In Indonesia, Mohamad Luhur Hambali Jan 2022

The Urgency Of Sugar Sweetened Beverages Excise Policy: A Literature Study For Implementation In Indonesia, Mohamad Luhur Hambali

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Diabetes diseases should become an alert for all people around the world, including Indonesia. Being one of the ten diseases that are classified as dangerous diseases, diabetes is estimated to infect 700 million people by 2045. Strategic steps must be taken by the Indonesian government, one of them is through the implementation of fiscal policy on the collection of Sugar Sweetened Beverages (SSB) Excise. Using secondary sources data through literature review by looking for information about countries that have implemented the SSB Excise, this paper goals are to analyze the urgency of implementing a SSB Excise that can be applied …


Analysis Of Regional Tax Potential Of Pamekasan Regency, Damas Dwi Anggoro, Indriani Indriani, Wilopo Wilopo Jan 2022

Analysis Of Regional Tax Potential Of Pamekasan Regency, Damas Dwi Anggoro, Indriani Indriani, Wilopo Wilopo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded …


A Rawlsian Critique Of The Political Speech Constraints On Charities, Johnny Rex Buckles Jan 2022

A Rawlsian Critique Of The Political Speech Constraints On Charities, Johnny Rex Buckles

FIU Law Review

This Essay analyzes whether the Rawlsian concept of public reason explains the substantive content of the lobbying limitation and the campaigning ban, and, more broadly, the implications of public reason for tax-exempt charities and their political speech. The question is notwhether public reasons—distinct premises and conclusions forming an argument—justify these provisions of law, but whether the political activity limitations of IRC § 501(c)(3) are properly understood to manifest or implement the ideal of public reason itself. Additionally, if these statutory constraints do not embody the ideal of public reason, do they offend it?


The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra Dec 2021

The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to examine the effect of CEO characteristics on pre-earnings manage­ment profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous …


Evaluation Of Vat Collection On Trading Through Electronic System, Gilang Kusumabangsa Dec 2021

Evaluation Of Vat Collection On Trading Through Electronic System, Gilang Kusumabangsa

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to evaluate the Value-added Tax (VAT) collection on trading through the electronic system (TTES) from the TTES VAT Collector’s perception, based on "The Four Maxims" tax collection principle. This research uses a qualitative research method with a case study approach. Data was collected using interview techniques with eight respondents from TTES VAT Collectors. The results showed that TTES VAT collection in Indonesia has fulfilled the equality, convenience and efficiency principles based on "The Four Maxims". However, the collection of TTES VAT in Indonesia has failed to meet the criterion of certainty, owing to uncertainties in the definition, …


Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto Dec 2021

Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto

Jurnal Akuntansi dan Keuangan Indonesia

The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable in­vestment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by con­ducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 …


Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari Dec 2021

Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari

Jurnal Akuntansi dan Keuangan Indonesia

This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is …


The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati Dec 2021

The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati

Jurnal Akuntansi dan Keuangan Indonesia

This research is to determine the effectiveness of legal protection in strengthening the relationship between attitude toward behavior, subjective norm, perceived behavioral control, the seriousness of wrongdoing, status of the wrongdoer, and reward with whistleblowing intentions. The population in this research was civil servants who were Regional Inspectors in all regencies in Madura. The sampling technique in this study was purposive sampling consisting of 104 civil servants who had functional positions as auditors, staffing auditors, or supervisors of regional government (P2UPD). Data was collected by distributing questionnaires directly to the respondents. The data analysis technique used in this study was …


Vat Treatment Of The Financial Services: Implications For The Real Economy, Ismail Baydur, Fatih Yilmaz Dec 2021

Vat Treatment Of The Financial Services: Implications For The Real Economy, Ismail Baydur, Fatih Yilmaz

Research Collection School Of Economics

Financial institutions are exempt from the value-added tax (VAT) in most countries. We develop a general equilibrium model with endogenous firm entry and a banking sector to accommodate three key distortions related to exempt treatment: (i) self-supply bias in the banking sector, (ii) under-taxation of payment services, and (iii) input distortions in the business sector and tax cascading. We calibrate our model to the average of Germany, France, and the UK data. Our results show that repealing exempt treatment always increases tax revenues. However, welfare gains occur only at low VAT rates due to the hump-shaped VAT Laffer curve.


An Evaluation Of Churchill Downs’ Tax Increment Financing District, Thomas E. Lambert Nov 2021

An Evaluation Of Churchill Downs’ Tax Increment Financing District, Thomas E. Lambert

Faculty Scholarship

No abstract provided.