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on Accounting and Auditing |
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Issue of 2020‒03‒30
four papers chosen by |
| By: | Francis Bloch (AMSE - Aix-Marseille Sciences Economiques - EHESS - École des hautes études en sciences sociales - AMU - Aix Marseille Université - ECM - École Centrale de Marseille - CNRS - Centre National de la Recherche Scientifique); Gabrielle Demange (PSE - Paris School of Economics) |
| Abstract: | We analyze the strategy of a monopolistic Internet platform serving users from two jurisdictions with different corporate tax rates. We show that the platform exploits positive externalities across users to shift profit, and study the effects of a change in the corporate tax rate of one of the two jurisdictions. When externalities flow symmetrically among users in both jurisdictions, the platform increases quantities in the high tax jurisdiction and reduces quantities in the low tax jurisdiction. When externalities only flow from one jurisdiction to another, the platform's response depends on the direction of externalities. If externalities originate in the high tax jurisdiction, the platform increases quantities in the high tax jurisdiction ; if they originate in the low tax jurisdiction, the platform reduces quantities in the low tax jurisdiction. We contrast the baseline regime of separate accounting (SA) with a regime of Formula Apportionment (FA), where the tax bill is apportioned in proportion to the number of users in the two jurisdictions. Under FA, the platform always increases quantities in the lower-tax jurisdiction and decreases quantities in the higher-tax jurisdiction. We use a numerical simulation to show that the higher-tax jurisdiction prefers SA to FA whereas the lower-tax jurisdiction prefers FA to SA. JEL Classification Numbers: H32, H25, L12, L14. |
| Keywords: | Digital platforms,multinational firms,corporate income taxation,Formula Apportionment,separate accounting * |
| Date: | 2020–03–09 |
| URL: | http://d.repec.org/n?u=RePEc:hal:wpaper:hal-02502468&r=all |
| By: | Nasra, Suriati; Tanjung, Mariani St.B |
| Abstract: | Penelitian ini bertujuan untuk menganalisis : 1) kompetensi auditor internal berpengaruh terhadap kualitas audit; 2) Objektivitas auditor internal berpengaruh terhadap kualitas audit; 3) independensi auditor internal berpengaruh terhadap kualitas audit; dan 4) kompetensi, objektivitas, dan independensi auditor internal berpengaruh terhadap kualitas audit pada perusahaan perbankan di Kota Padang. Jenis penelitian ini adalah penelitian causative untuk menguji hipotesis dengan menggunakan metode survei. Populasi dalam penelitian ini adalah auditor internal pada perusahaan perbankan di Kota Padang. Metode pemilihan sampel yaitu Non-probability dengan teknik sampling berupa purposive Sampling, yaitu dengan pertimbangan bahwa yang akan menjadi sampel adalah karyawan bank bekerja pada bagian auditor internal pada saat kuesioner dibagikan dengan jumlah sampel yang diperoleh sebanyak 43 responden. Teknik analisis data yang digunakan adalah regresi berganda dengan menggunakan pengujian uji t dan koefisien determinasi (R²) dengan program SPSS versi 17.0 Hasil penelitian ini menunjukkan bahwa : 1) kompetensi berpengaruh tidak signifikan terhadap kualitas audit ; 2) objektivitas berpengaruh tidak signifikan terhadap kualitas audit; 3) independensi berpengaruh signifikan terhadap kualitas audit; dan 4) kompetensi, objektivitas, dan independensi berpengaruh signifikan terhadap kualitas audit. Nilai adjusted R square adalah sebesar 0.577, hal ini mengindikasikan bahwa kontribusi variabel independent terhadap variabel dependen adalah sebesar 57.7 % sedangkan 42.3% ditentukan oleh faktor lain yang tidak diteliti dalam penelitian ini. |
| Date: | 2020–01–15 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:yreq3&r=all |
| By: | Gale, William G. |
| Abstract: | To raise revenue in a progressive, efficient, and administrable manner, this chapter proposes a new national consumption tax: a broad-based credit-invoice value-added tax (VAT). The proposal comes with several qualifications: the VAT should complement, not substitute for, new direct taxes on the wealth or income of affluent households; to ensure the policy change is progressive, the VAT should be coupled with adjustments to government means-tested programs to account for price level changes, and with a universal basic income (UBI) program; to avoid having the VAT depress the economy, revenues should be used to raise aggregate demand in the short run and the Federal Reserve should accommodate the tax by allowing prices to rise. A 10 percent federal VAT that funded a UBI equal to 20 percent of the federal poverty line would be highly progressive (with net income rising among the bottom forty percent and not changing in the middle quintile) and would still raise more than 1 percent of GDP in net revenue. VATs are a proven success, existing in 168 countries. VATs have been proposed by both Democrats and Republicans in recent years. Concerns about small businesses, vulnerable populations, and the states can be easily addressed. |
| Keywords: | Consumption Tax, Progressive, Revenue |
| JEL: | D63 H20 H23 H27 |
| Date: | 2020–01 |
| URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:99197&r=all |
| By: | Basri, Yeni Oktavera; Tanjung, Mariani St.B |
| Abstract: | The purpose of this study is to examine and analyze the effect of task complexity, accountability and competence on the performance of auditors at the Inspectorate of South Pesisir Regency. This research uses census method. The population of this research is auditor and candidate auditor at Inspectorate of South Pesisir Regency who occupy functional position and amounted to 32 respondents. Collecting data and information needed in this research is done by field research (field research). The data used are primary data, obtained directly from the research subject in the form of respondent's perception by circulating statement list in the form of closed questionnaire to 32 respondents. From the number of questionnaires distributed entirely back and can be used for testing. The results of this study indicate that these three variables have no effect on the performance of auditors. Similar results in partial testing also indicate that these three variables have no effect on the performance of auditors at the Inspectorate of South Pesisir Regency. The results found in this study do not match the research done by previous researchers. |
| Date: | 2020–01–16 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:dqp49&r=all |