Is Tax Accounting Information Relevant to Users? The Case of Indonesia

Pratama, Arie

doi:10.33094/ijaefa.v14i1.658

Cited by 3 publications

(1 citation statement)

References 86 publications

(106 reference statements)

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“…A nominal scale was used in the first section of the questionnaire to categorise the respondents into mutually exclusive or collectively exhaustive groups (Sekaran & Bougie, 2016) while the next two sections are based on a five-point Likert scale (Alsabawy, Cater-Steel, & Soar, 2013;Chandra, 2015;Thattil & Shaheetha, 2018;Musumbani et al, 2022;Pratama, 2022): 1 = Strongly Disagree, 2 = Disagree, 3 = Neutral, 4 =Agree, and 5= Strongly Agree. Finally, the last section is optional in which the respondents were asked to recommend or comment on the digitalisation of tax administration in Malaysia.…”

Section: Methodsmentioning

confidence: 99%

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Hamid¹,

Saruji²,

Shamsuddin³

et al. 2023

R. Econ. and Finan.

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The increase in digital transformation through Industry 4.0 has become a top priority for both businesses and governments on a worldwide scale, thus forcing the need for updating the tax system. With substantial technological advancements and accelerating demands to save costs, many tax authorities are undergoing a considerable transformation from the conventional to an online platform in engaging with taxpayers and tax agents; however, the tax agents responsible for advising and assisting companies or individuals with income tax matters may not be ready for such a transformation. This study aims to examine tax agents' readiness towards the digitalisation of tax administration in Malaysia. By using the probability sampling technique, a list of tax agents was obtained from the Inland Revenue Board Malaysia (IRBM)'s website and data were collected from the structured questionnaires distributed to the IRBM-registered tax agents in Malaysia. Considering that Malaysia is still at an early stage of fully digitalising its tax system, the findings of this study are, therefore, important for many parties involved and the body of knowledge. By selecting 173 respondents that consist of tax agents listed with the Inland Revenue Board Malaysia (IRBM), this study employed Quadrant Analysis to determine the factors of priority in supporting the readiness towards the digitalisation of tax administration. Based on the findings, the three elements that demand immediate attention from the policymakers are perceived ease of use, technology infrastructure, and government policy and support. These findings are crucial for policymakers who intend to speed up the digital transformation process to improve the efficiency and effectiveness of tax administration. This study should be able to ascertain the factors that influence tax agents' readiness to deal with the digitalisation of Malaysian tax administration. There is a paucity of research on the digitalisation of tax administration, particularly for services to taxpayers that should have been fully digitalised years ago. This study should contribute to the literature by identifying the factors that contribute to the delay in fully digitalising tax administration in Malaysia.

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Section: Methodsmentioning

confidence: 99%

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Hamid¹,

Saruji²,

Shamsuddin³

et al. 2023

R. Econ. and Finan.

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Improving the methodology of internal control of financial statements as a tool for managing the activities of the organization

Klychova,

Zakirova,

Khusainova

et al. 2023

E3S Web Conf.

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In modern conditions the issues of providing the management of the economic entity with timely and reliable information about the financial and economic activities of the organization become particularly important. The main source of such information is the internal control of the accounting financial statements. The study's goal is to provide methodological tools for internal control of accounting financial statements in order to better control measure design and implementation. The primary directions of internal control were specified within the framework of the research, and working papers of internal control were prepared to contribute to the improvement of audit technique. To improve the planning of the internal control of the accounting financial statements a working document is offered that allows to increase the efficiency of the control measures and to systematize the results of the control procedures in a timely manner. The identified differences between the data of financial reports and data of accounting registers allow to draw conclusions about the deviations that may arise when transferring indicators from accounting registers to the reporting form. The internal control papers presented enable for the systematization of the outcomes of control processes and the provision of information to the economic entity's management for management choices.

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Perceptions of the textile industry stakeholders on a multi-slab goods and services tax system in India

Pandey,

Saxena,

Paliwal

2023

RJTA

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Purpose The purpose of this paper is to present the perception of the textile industry stakeholders (manufacturers, wholesalers, retailers, consumers and tax professionals) on India’s new goods and services tax (GST) system and find whether the introduction of GST has made doing business easier or not. Design/methodology/approach The researchers used interviews and surveys to capture the perceptions of the textile industry stakeholders at Surat, a major textile hub in India. To econometrically verify the perceptions, the researchers used a logit regression model. Findings The researchers found that the provision of monthly tax filing has increased textile businesses’ dependency on tax professionals, which increased business costs. Also, the GST system has made tax compliance easier and is user-friendly. However, tax refund-related issues are a significant factor that negatively impacts the ease of doing business post-GST. Research limitations/implications The findings of the research shall be helpful for the GST Council of India and policymakers to understand the problems faced by the textile businesses and cater to their problems. Originality/value To the best of the authors’ knowledge, this study is original as none of the available studies captures the perception of all the textile industry stakeholders, namely, manufacturers, wholesalers, retailers, consumers and tax professionals, on the GST system applying econometric techniques to validate the perceptions.

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Is Tax Accounting Information Relevant to Users? The Case of Indonesia

Cited by 3 publications

References 86 publications

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Improving the methodology of internal control of financial statements as a tool for managing the activities of the organization

Perceptions of the textile industry stakeholders on a multi-slab goods and services tax system in India

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