Tax risks associated with operational tax systems from the perspective of tax administrations
DOI:
https://doi.org/10.59759/business.v4i2.590Keywords:
Tax Risks, Income and Sales Tax Department, Tax Assessors, Taxpayers.Abstract
The study aimed to identify the risks facing the operational tax work systems in the Income and Sales Tax Department. The researcher used the descriptive approach in this study, and the questionnaire was used as a tool. It consisted of (25) paragraphs in the following axes: risks of confinement and tax information, risks of tax inspection and audit, risks of tax collection, risks of seizure and execution on taxpayers, and risks associated with tax workers. The study was conducted on a sample of (35) officials in the Income and Sales Tax Department. The results of the study reached the degree of impact of tax risks on the level of operational tax work as medium for the first, third and fourth axes, while the degree of impact was large for the second and fifth axes. The study concluded that there were no statistically significant differences in tax risks attributed to the variable of job level (leadership/supervisory), and the variable of the nature of the work location (central/field directorate).
Keywords: Tax risks, Income and Sales Tax Department, Tax assessors, Taxpayers
Downloads
References
Bezdolnaya, Tatyana and Neshchadimova, Tatyana (2022), Problems and Prospects of the development of Tax Audit as a means of reducing Tax Risks, Research of Economic and Financial Problems, DOI:10.31279/2782-6414-2022-3-2-1-11
Elsayed, Raghda Abdellatif Abdelkhalik (2023), The impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks, Future Business Journal 9(1):
DOI:10.1186/s43093-023-00253-w
Pangesti, Nitami Galih and Alkausar, Bani and Soemarsono, Prinintha Nanda and Hijriah, Hanifiyah Yuliatul and Abdullah, Azrul (2023), Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME, TIJAB (The International Journal of Applied Business) 7(2):185-195, DOI:10.20473/tijab.v7.I2.2023.50103
Saad, Natrah and Zainol Bidin and Ibrahim, Idawati and Nor-Ahmad, Saidatul Nurul Hidayah Jannatun Naim and Sinnasamy, Perabavathi nad Shagari, Shamsudeen Ladan (2023), Compliance Risk of Sales and Services Tax 2.0 in Malaysian Environment: Perspectives of Tax Administrators, Paper Asia 39(5(b)):48-56, DOI:10.59953/cpa.v39i5(b).32
Shalaev, Ilya and Kozhanchikov, Oleg and Kozhanchikova, Natalya (2024), Conceptual Framework and Practice of Assessment and Control of Tax Risks of Business Entities under Conditions of Changeable Tax Environment, Economic environment 13(1):103-121,
DOI:10.36683/ee241.103-121
Smirnova, E.E (2024), Tax Risk Assessment of Tax Control Persons: Regional Aspect, Economic problems and legal practice 20(2):265-270, DOI:10.33693/2541-8025-2024-20-2-265-270
Zhang, Xinyi (2024), Research on Tax Management and Tax Risk Prevention Measures, Advances in Economics Management and Political Sciences 73(1):None-None, DOI:10.54254/2754-1169/73/20231507
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Business Series
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
