Business Commons^™

Corporate Tax Disclosure In Indonesia: Trends, Content, And Determinants Based On Gri Standard 207, Sandra Aulia

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes the trends, content, and factors influencing corporate tax disclosure in Indonesia based on GRI Standard 207. Data were obtained from sustainability reports of companies listed on the Indonesia Stock Exchange for 2021–2023 and analyzed using content analysis, descriptive methods, and panel data regression. The findings show a significant increase in tax disclosure in line with GRI Standard 207 from 2021 to 2023. The financial and energy sectors had the highest disclosure rates, while the technology and property sectors had lower adoption. The "Approach to Tax" (207-1) element was most frequently disclosed, while technical elements like "Country-by-Country Reporting" …

The Contemporary Tax Journal’S Interview With Tony Coughlan, Enas J. Al-Mais

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 13, No. 1 – Summer 2024

The Contemporary Tax Journal

No abstract provided.

Better Safe Than Sorry …. When The Lack Of Proper Tax Research Goes Wrong, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

Does The Irs Have Statutory Authority To Assess Penalties Under Irc § 6038?, Jennifer Chang

The Contemporary Tax Journal

No abstract provided.

Uworld Review Questions

The Contemporary Tax Journal

No abstract provided.

Sengketa Pajak Atas Penugasan Pemerintah Pada Perusahaan Bumn (Studi Kasus Pertamina, Pos Indonesia Dan Reasuransi Indonesia Utama), Raja Darius Sutardjo Sinaga

Jurnal Hukum & Pembangunan

State-owned enterprises (BUMN) are legal entities which the government has more than 51% ownership. The purpose of BUMN being established is to carry out national development by seeking profits that can become income for the government as well as carrying out public activities through carrying out public services such as providing telecommunications, electricity, water, and construction of public facilities which cannot be fully fulfilled by the government. Therefore, the government hands over the completion of public services to BUMN to carry them out because of their expertise in their respective fields. In every business process carried out by a legal …

Covid-19: Change In Adjusted Gross Income From Net Migration In Nevada, 2020-2021, Ayda Atici, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This fact sheet examines data on changes in taxable income and net average income as a result of net migration for each county in Nevada during the COVID-19 pandemic (from 2020 to 2021). The data illustrate which Nevada counties experienced increases in taxable income and average income, and which counties experienced losses. The data are retrieved from “Tax Data Reveals Large Flight of High Earners from Major Cities During the Pandemic,” an interactive data report by the Economic Innovation Group.

A Series Of Accounting Case Studies: Macy's Inc. And Other Notable Financial Events, Emelyn Darnell

Honors Theses

This thesis is a compilation of six case studies focusing on financial accounting and analysis of current events in the accounting world. These were completed under the direction and supervision of Dr. Victoria Dickinson through the Honors Accountancy 420 course. Four case studies included in this compilation are analyses of Macy’s Inc. through different accounting lenses. The case studies analyzing Macy’s Inc. were done in groups in the fall semester of 2022. Our group prepared an Operational Risk Assessment, analyzed Macy’s audit risk, and comprised possible solutions to decrease risk. We also discussed Macy’s current ESG and cybersecurity procedures and …

Does Violent Crime Matter In Tax Aggressiveness?, Chun Qi

Lingnan Theses (MPhil & PhD)

Research in psychology documents that repeated exposure to violence increases behavioral aggressiveness. This mechanism is likely to apply to organizations through interactions and connections among individuals within local social networks. In this study, violent crimes are used as a social context to examine local corporate aggressive behaviors. The focus is on management, which is mainly responsible for making corporate decisions. The study investigates whether firms' tax aggressiveness is positively associated with the violent crime rate surrounding their headquarters. The results of the study show a positive correlation between corporate tax aggressiveness and the violent crimes surrounding corporate headquarters. It further …

Can A Tobin Tax Curb Speculation In The Housing Market? A Study On The Effect In The Primary Market Of Hong Kong Tax Policy, Dinh Tuan Dang

Dissertations and Theses Collection (Open Access)

This study examines the effect of Special Stamp Duty (SSD) and Buyer's Stamp Duty (BSD) on Hong Kong’s housing prices in the primary market. Using micro transaction data, I show that the Tobin tax policies were not effective in cooling the primary market. The primary market responded differently when facing the two events. Specifically, SSD Phase 1 led to a 9.4% price increase within 6 to 12 months post-implementation, suggesting a lag effect. The introduction of SSD Phase 2 and BSD initially caused a significant 13.1% price surge in the first 6 months, but was followed by a notable 9% …

Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari

Jurnal Vokasi Indonesia

Indonesia finds tax amnesty as a reliable funding alternative to develop a sustainable economy. Since 1964, Indonesia has implemented five tax amnesty programs. The latest two programs would offer lower amnesty compensation rates if taxpayers repatriated offshore assets back to Indonesia. However, the tax amnesty repatriation policy merely contributed minimal amounts of repatriated assets and low number of participants. Consequently, it failed to raise sufficient liquidity, fiscal revenues, tax compliance and economic growth. Hence, the study aims to (1) determine the justification and mechanism for the asset repatriation policy and (2) criticize the repatriation policy implementation. Applying interpretive and comparative …

Property Taxes In Mountain West Cities, 2022, Annie Vong, Caitlin J. Saladino, William E. Brown Jr.

Housing & Real Estate

This fact sheet examines data on homestead, apartment building, and commercial property tax rates for five cities in the Mountain West: Phoenix, AZ; Denver, CO; Las Vegas, NV; Albuquerque, NM; and Salt Lake City, UT). The fact sheet compares the average tax bill for homestead properties and median home values reported in “50-State Property Tax Comparison Study For Taxes Paid in 2022,” an August 2023 report from the Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence.

Commercial Property Vacancies In American Cities, Emily Dinh

University Honors Theses

This paper examines the alarming impacts of the vacancy phenomenon on commercial properties across American during and after the COVID-19 pandemic. The increase in remote work encourages people to work from home more frequently. This does not only lessen employees' foot traffic to offices, but also disconnects the engagement of consumers and visitors to public areas, such as malls, stores, and other amenities. Many commercial properties have closed, shrunk their operating spaces, or reallocated for safety and security reasons. Reduction in occupancy rate among mentioned properties influences negatively on business owners, their associated partners, residents of the impacted areas, and …

The Effect Of Tax Avoidance, Tax Rate Change, And Sustainability Disclosure On Earnings Management, I Putu Hendy Bimantara Dinata, Asqolani Asqolani

Economics and Finance in Indonesia

This study aims to analyze the effect of tax avoidance, changes in tax rates, and sustainability disclosures on earnings management. The sample in this study is public companies listed on the IDX for the period 2018–2021. The results of this study indicate that tax avoidance has no effect on earnings management. In addition, after the reduction in the corporate income tax rate, companies tend to conduct earnings management to reduce revenue. In the sustainability aspect, environmental sustainability disclosure has no effect on earnings management, while social sustainability disclosure has a positive effect on earnings management. The results of this study …

Performance Of The Public Service Bureaucracy: Urban, Rural, And Building Tax Service Model (Pbb-P2) Based On Information And Technology, Rahmawati Rahmawati, Raniasa Putra

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The community needs effective, efficient, and accountable public services, including tax services. The Urban & Rural Land & Building Tax (PBB-P2) is a new type of tax for the regions. In the course of its management, there are obstacles and problems. Among them, the community as taxpayers (WP) has difficulty fulfilling their obligations to pay taxes. In addition, the weak administration system of services to taxpayers is due to limited human resources (HR) facilities, infrastructure, organizations, and others. Regional Financial and Asset Management (BPPKAD) considers the bureaucracy too long and prone to deposit discrepancies. The research method used is descriptive …

The Effects Of The Tax Credit On The Used Electric Vehicle Market, My Tu T. Tran

Undergraduate Economics Working Paper Series

In the past few years, tax credits have become the fundamental policy instrument to incentivize the adoption of electric vehicles (EVs) in the United States. However, contemporary research primarily focuses on new EVs, while the impact of tax credits on the used EV market remains obscure. This research aims to enhance the knowledge of EV adoption by examining the potential effects of the Used Clean Vehicle Credit, a federal program providing up to $4,000 credit to eligible consumers. We have collected sales data of used cars from 245 CarMax locations in the U.S. between 2021 and 2023 to assess the …

In-Depth Examination Of Financial Accounting: Case Studies Analysis, Gurpreet Singh

Honors Theses

This thesis is a collection of different accounting case studies over 2 semesters. There are eleven cases that make up this thesis including. There are various topics involved in all these cases including: 102 Minutes that Changed America, Design Your Life – Atlanta, Excel Crash Course, Financial Implications of Covid-19 on Pfizer, Important Influencer Interview – Vince Chamblee, Case Competition – Overview, Case Competition – Audit, Case Competition – Tax, Case Competition – Advisory, Case Competition – Risk, Case Competition – Presentation. All the cases over the two semesters proved to be a great learning for me. Case VI through …

From Pasture To Pavement: Urban Expansion And Its Environmental Consequences In Perth, Anastasia Charelishvili

Student Theses 2015-Present

This thesis addresses the pressing issue of ecological problems of urban sprawl and its intricate impacts on urban health, with a particular focus on vulnerable communities in Perth, Australia. Chapter 1 presents the city's historical background and emphasizes the depletion of ecosystem services, underscoring the need for environmental justice. It also introduces the causes and effects of the sprawl in Perth and draws upon a diverse range of environmental problems created by suburbia, such as air pollution, biodiversity loss, water pollution, and runoff. As these threats translate into urban health declines, such as respiratory problems and increased healthcare issues, Chapter …

What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker

Accounting Undergraduate Honors Theses

Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …

How Did The Tax Cuts And Jobs Act Of 2017 Effect Small Businesses?, Jackson Pittman

Accounting Undergraduate Honors Theses

The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant overhaul of the United States tax system, promising to stimulate economic growth and enhance the competitiveness of American businesses. Amidst its broad-reaching reforms, the TCJA introduced several provisions directly impacting small businesses, aiming to alleviate their tax burdens and foster entrepreneurial activity. This thesis endeavors to evaluate the multifaceted effects of the TCJA on small businesses, examining its implications for their financial performance, investment behavior, and overall economic contribution.

Preliminary findings suggest that the TCJA has produced a generally positive result for small businesses. On one hand, reduced …

The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry

Finance Undergraduate Honors Theses

A literary review of the economic and socioeconomic effects of short-term rental properties, specifically the commercialization of the industry based upon other research studies. An in-depth look at how commercialized short-term rentals effect the younger generation, hospitality industry, housing market, communities they reside in, and other externalities. A further review of different legal case studies of short-term rental legislation in major cities across the globe and their varying degrees of effectiveness.

Sunsetting Tax Provisions: Is Your Estate Plan Affected?, Anastasia Meyer, Glennis Mcclure

Cornhusker Economics

It is never too early to begin thinking about estate planning, how you want to transfer your assets to the next generation, and how your decisions may be taxed to the next generation. Those decisions may need to be adjusted as some provisions are set to expire at the end of 2025.

The Tax Cuts And Jobs Act And The Increase Of Stock Buybacks, Ruben Colon

Honors Theses

In 2017, the Tax Cuts and Jobs Act (TCJA) decreased the corporate tax rate from thirty-five (35) percent to twenty-one (21) percent. In addition, the TCJA imposed a one-time tax on liquid and fixed assets held off-shore at fifteen-point five (15.5) percent and eight (8) percent, respectively, paid over eight (8) years, by awarding essentially an interest-free loan, creating an incentive for corporations in the United States to repatriate their offshore cash. This research investigates how the TCJA impacted corporate government tax revenue (CGTR), how corporations used the cash gained from the corporate tax rate decrease, whether the decrease in …

The Effect Of Massage Therapy On Test Anxiety Experienced By Traditional-Aged Undergraduate Business Students, Jorge A. Pazmiño

Graduate Theses, Dissertations, and Capstones

Test anxiety impacts traditional-aged undergraduate business students and influences their academic performance and overall well-being. This study explored the efficacy of massage therapy (MT) as a means of mitigating test anxiety within this demographic. Building on existing literature that addresses the consequences of anxiety and alternative coping mechanisms, this research study focused on MT as a potential strategy for test anxiety management. The study employed the Adult Manifest Anxiety Scale–College Version (AMAS-C) to gather data from participants at a private liberal arts institution in the East South-Central region of the United States. An experimental group received an MT intervention, while …

Konstitusionalitas Open Legal Policy Mengenai Kebijakan Earmarking Pajak Karbon Di Indonesia, Mahaarum Kusuma Pertiwi, Praditya Janu Wisaksono

Jurnal Hukum & Pembangunan

The Law on Harmonization of Tax Regulation mandates government regulation to regulate the allocation of carbon tax revenue for controlling climate change. Based on Article 13 paragraph (12) and paragraph (15) letter b of the Law on Harmonization of Tax Regulation as well as the Constitutional Court's judicial review decisions regarding open legal policies and tax earmarking, this article answers questions regarding the legal construction of open legal policy options in Indonesia which confirms further delegation of carbon tax earmarking through government regulation. The government may allocate state revenue from carbon tax to control climate change. This means that carbon …

How Will California’S Electric Vehicle Policy Impact State-Generated Transportation Revenues? Projecting Scenarios Through 2040, Asha Weinstein Agrawal, Hannah King, H. A. “Burt” Tasaico

Mineta Transportation Institute

California faces unprecedented uncertainty about how much revenue the state will raise from a package of taxes on motor fuels and annual registration fees on light-duty vehicles that was established in 2017 by Senate Bill 1 (SB 1). The SB 1 taxes are by far the largest source of revenue that the State of California generates to support maintenance, operations, and improvements for state highways, and the funds also contribute substantially to local transportation and public transit budgets. To help policymakers navigate the uncertainty about future SB 1 transportation revenue, this study used spreadsheet models to project revenue from the …

Research On Integration Of Innovation Chain, Industrial Chain, Fund Chain, And Talent Chain, Changhong Nie, Feijie Zhao, Chuan Li, Tong Chen

Bulletin of Chinese Academy of Sciences (Chinese Version)

Promoting the integrated development of innovation chain, industrial chain, capital chain, and talent chain is of great significance to the high-quality development of the economy, and its essence is to reduce the various barriers faced by the flow of innovation elements across organizational boundaries, improve the allocation efficiency, better stimulate the main role of enterprises in scientific and technological innovation, and enhance the overall efficiency of the national innovation system. This study analyzes “four chain” integration and puts forward the following suggestions. First, promote the systematic layout and systematic implementation of scientific and technological innovation policies. Second, explore the construction …

Rethinking Eisner V. Macomber, And The Future Of Structural Tax Reform, Alex Zhang

Faculty Articles

In June 2023, the Supreme Court granted the petition for a writ of certiorari in Moore v. United States, ostensibly a challenge to an obscure provision of the 2017 tax legislation. Moore’s real target is the constitutionality of federal wealth and accrual taxation, which policymakers have proposed to combat record inequality and raise revenue for social-welfare reform. At the center of the doctrinal dispute in Moore is a century-old case, Eisner v. Macomber, on which the Moore petitioners and other commentators have relied to argue that Congress has no power to tax wealth or unrealized gains—e.g., appreciation …

Essays On Public Finance And International Finance, Deepti Sikri

Electronic Theses & Dissertations (2024 - present)

The first chapter examines New York State's Fiscal Score Monitoring program to find the effect of two quality labels on school district outcomes: fiscal stress scores, reflecting the budget solvency, and environmental stress labels reflecting economic and demographic conditions. Using the NYS school district data from 2013-22, I employ the regression discontinuity design to find the effect of stress labels, in response to the political pressure on district finances, housing, and school outcomes. I find the effect of fiscal stress label is limited, leading to a decrease in the fund balance ratio and an increase in the tax rate. However, …