Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?

Mao, Chih-Wen; Wu, Wen-Chieh

doi:10.1007/s10797-018-9495-2

Cited by 6 publications

(4 citation statements)

References 28 publications

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“…Individu yang berkomitmen adalah mereka yang memiliki tingkat kepatuh an pajak tinggi meskipun memiliki tingkat kepercayaan yang rendah mengenai sistem perpajakan ataupun ikatan yang lemah antara individu dengan otoritas pajak (Bornman & Wessels, 2017;Saka et al, 2019). Kepercayaan individu merupakan modal yang kuat dan faktor yang sangat penting bagi otoritas pajak dalam meningkatkan kepatuh an pajak sukarela (Green & Plesko, 2016;Mao & Wu, 2019). Hal ini sekaligus menjadi motivasi individu dalam melaksanakan kewajiban moral dan tanggung jawab untuk jujur serta meyakin kan diri bahwa membayar pajak merupakan suatu cara berkontribusi secara aktif untuk mencapai kesejahteraan bersama (Bird & DavisNozemack, 2018;Zeng, 2019).…”

Section: Iterasiunclassified

Urgensi Diferensiasi Kebijakan Pajak Berdasarkan Risiko Kepatuhan

Mangoting

Iriyanto

Halim

et al. 2021

jamal

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Penelitian ini berupaya untuk mengidentifikasi tingkat kepatuhan dari wajib pajak. Metode -Penelitian ini menggunakan metode k-means clustering untuk mengelompokkan data ke dalam beberapa kelompok dengan tingkat kemiripan yang maksimum dan minimum. Sejumlah wajib pajak menjadi sampel pada penelitian ini. Temuan Utama -Penelitian ini menghasilkan lima kelompok wajib pajak, yaitu kepatuhan pajak rasional, komitmen, situasional, agresif, dan pasif. Pengelompokan ini juga menghasilkan sisi pemahaman yang lebih baik tentang perilaku wajib pajak. Selain itu, pengelompokan ini menghasilkan kebijakan perpajakan berbeda oleh otoritas pajak. Implikasi Teori dan Kebijakan -Penelitian ini memberikan fakta empiris atas keberadaan wajib pajak mulai dari patuh sampai tidak patuh. Otoritas pajak dapat menggunakan temuan ini untuk menentukan dife rensiasi dalam mengimplementasikan kebijakan perpajakan. Kebaruan Penelitian -Pendekatan kelompok memberikan pemahaman lebih baik mengenai perilaku kepatuhan.

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Section: Iterasiunclassified

Urgensi Diferensiasi Kebijakan Pajak Berdasarkan Risiko Kepatuhan

Mangoting

Iriyanto

Halim

et al. 2021

jamal

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“…According to Mao & Wu (2019), it was stated that it is mandatory for all the business to adopt the international financial reporting standards that is mainly known as the IFRS. This adoption is made mandatory with respect to form a regulatory change in GCC countries.…”

Section: Mandatory Adoption Of Financial Reporting With Respect To Rementioning

confidence: 99%

Role of Value Added Tax in the Economic Development of Kingdom of Bahrain

2020

jcr

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Value Added Tax (VAT) is a consumption tax is being charged on goods and services. VAT is a major worldwide tax instrument which enhances economic growth. Recently GCC countries has executed VAT and Kingdom of Bahrain also implemented it as on 1st January 2019. The aim was to increase the revenue base of Government and make fund available for developmental purposes that will accelerate economic growth. This research aim is an empirically examination on the contribution of VAT to the growth of economy and identify the reasons of implementing the VAT in the Kingdom of Bahrain and to outline the effects, benefits, and challenges of doing so. This study provides certain considerations to be taken in line of Kingdom of Bahrain's economic environment, these considerations are mainly aimed to define the effects of VAT related SMEs and other business, VAT as a cultural policy tool, and the implications of VAT. As well as defining expected challenges related to levels and rates of VAT compliance, periodical changes in VAT laws, VAT collections and refunds, financial literacy, complexities of VAT legislation, and control over the cost of living. The data of this study was collected from secondary and primary sources from selected SMEs, business, and general public overview of Kingdom of Bahrain. Some findings and suggestions are addressed in the study that may be the prerequisite for banking organizational growth and development.

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“…Governments, income tax departments, security exchanges compel companies to prepare their fi nancial statements on a quarterly basis [Mao, Wu, 2019] that might use company management to guide and control future fi nancial requirements [Kajüter et al, 2019]. The COVID-19 pandemic impeded business operations [Koonin, 2020] and economic growth [Barro et al, 2020] around the world and it continues as a universal phenomenon [Crank et al, 2019].…”

Section: Introductionmentioning

confidence: 99%

Pandemic (Covid-19) Effect on Financial Statements: The Role of Government and Organizations for Future Prevention

Thottoli

2021

SDRM

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COVID-19 pandemic period impedes business operations and world economic growth. This type of pandemic may happen again in the future. Hence, the objectives of the study are to find out the pandemic effect on items in financial statements; to predict the future effect on items in the financial statements, and to find out the role of government and organizations for future prevention of the adverse effects on financial statements due to the pandemic. The analysis is based on a large number of publicly available sources, including research papers, governmental documents, and reports. The study has taken 8 ratios compared with 80 listed companies around the globe. During the pandemic period the magnitude of adverse effect on business operations depends upon the decision and actions of external bodies (WHO, governments) and internal ones (organizations) parties. The findings revealed that the role of government and organizations for future prevention of ‘Pandemic Effect on Financial Statements’ is vital to defend against future pandemic situations. This study has added a new discussion to the body of knowledge, i.e. examining pandemic (COVID-19) effect on business operational activities and its financial statements; hence, an approach that is not widely discussed in the previous studies.

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Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?

Cited by 6 publications

References 28 publications

Urgensi Diferensiasi Kebijakan Pajak Berdasarkan Risiko Kepatuhan

Urgensi Diferensiasi Kebijakan Pajak Berdasarkan Risiko Kepatuhan

Role of Value Added Tax in the Economic Development of Kingdom of Bahrain

Pandemic (Covid-19) Effect on Financial Statements: The Role of Government and Organizations for Future Prevention

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