nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2020‒01‒06
five papers chosen by

  1. Nudging for tax compliance: A meta-analysis By Antinyan, Armenak; Asatryan, Zareh
  2. Compliance effects of risk-based tax audits By Torsvik, Gaute; Raaum, Oddbjørn; Løyland, Knut; Øvrum, Arnstein
  3. Analisis Faktor-faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia By Fadly, Boy
  4. SECTION VIII By Setiawan, Tri
  5. Investigating tax culture of the tax payers of the Iranian Tax Administration By Niknamian, Sorush

  1. By: Antinyan, Armenak; Asatryan, Zareh
    Abstract: Taxpayer nudges - behavioral interventions that aim to increase tax compliance without changing the underlying economic incentives of taxpayers - are used increasingly by governments because of their potential cost-effectiveness in raising tax revenue. We collect about a thousand treatment effect estimates from over 40 randomized controlled trials, and in a meta-analytical framework show that non-deterrence nudges - interventions pointing to elements of individual tax morale - are on average ineffective in curbing tax evasion, while deterrence nudges - interventions emphasizing traditional determinants of compliance such as audit probabilities and penalty rates - are potent catalysts of compliance. These effects are, however, fairly small in magnitude. Deterrence nudges increase the probability of compliance by only 1.5-2.5 percentage points more than non-deterrence nudges, while the effects are likely to be bound to the short-run, and are somewhat inflated by selective reporting of results.
    Keywords: Tax compliance,Randomized control trials,Nudging,Meta-analysis
    JEL: C93 D91 H26
    Date: 2019
  2. By: Torsvik, Gaute; Raaum, Oddbjørn; Løyland, Knut; Øvrum, Arnstein
    Abstract: Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage earners. We exploit a sharp audit assignment discontinuity in Norway based on individual tax payers risk score. Additional data from a random audit allow us to estimate how the audit effect vary across the risk score distribution. We show that the current risk score audit threshold is set far above the one that maximizes net public revenue.
    Date: 2019–04–12
  3. By: Fadly, Boy (Sekolah Tinggi Ilmu Ekonomi IBBI Medan)
    Abstract: this study aims to determined the factors that effect the acceptance of audit going concern opinion on mining companies that listed on the Indonesia stock exchange in the period 2011-2014. the research method in this research is quantitative descriptive research. Data analysis technique used is logistic regression analysis. the result of research shows that simultaneously firm size variable, company growth, audit quality, and audit opinion of previous year have an effect on acceptance of going concern audit opinion to mining companies that listed on the Indonesia stock exchange. While partially, only the previous year's audit opinion variable that affect the acceptance of going concern audit opinion to mining companies that listed on the Indonesia stock exchange.
    Date: 2018–05–31
    Abstract: Abstract Pada tahap kebijakan, tim manajemen perusahaan umum jaminan kredit Indonesia menyetujui di lakukan nya audit system informasi untuk menemukan permasalahan yang terjadi pada proses kerja layanan KUR. Tahap perencanaan sistem , auditor mengumpulkan data primer dan sekunder, seperti hasil kuisioner, data nasabah, ktp, surat ijin usaha, surat riwayat belum pernah mengambil KUR, form pengajuan KUR, dan surat keterangan usaha. Teknik pengumpulan data yang digunakan antara lain wawancara, observasi, kuisioner, dan studi pustaka. Pada audit sistem informasi layanan KUR memiliki ruang lingkup kerangka kerja COBIT yang berawal dari penyebaran kuisioner yang dilakukan peneliti kepada pihak-pihak terkait.
    Date: 2019–07–13
  5. By: Niknamian, Sorush
    Abstract: The purpose of this study is to investigate the tax culture of tax payers in the Iranian Tax Administration. This was an applied-descriptive survey study. The statistical population was divided into three groups according to the share of tax revenue in 2017 and 12 provinces from 31 provinces selected by cluster and quota sampling. The sample size was calculated using the Cochran formula for a large population of 690 people for each group. A questionnaire was used to collect data. The content validity of the questionnaires was confirmed by the experts and the construct validity was verified by factor analysis. The reliability of the questionnaires was also calculated using Cronbach's alpha (0.925). The data were analyzed using correlation coefficient, mean test and factor analysis using the Structural Equation Modeling in LISREL. The results showed that each of the components of the tax culture of the tax payers was higher than satisfactory.
    Date: 2019–04–10

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