文章基本信息

标题：Comparative Study of Tax Services in ASEAN Countries
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作者：Deden Tarmidi Nurlis ; Erfan Erfiansyah Rustandi
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2019
卷号：9
期号：7
页码：484-494
DOI：10.6007/IJARBSS/v9-i7/6140
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This is a qualitative study analyzing tax services in ASEAN countries. As is known that for developing countries including some ASEAN countries, taxes are still a source of state income. So the state government issues special rules on taxation in regulating citizens' tax rights and obligations, including several rules regarding tax services. Some studies concluded that state revenues from taxes depend on the level of taxpayer compliance, and taxpayer compliance is more or less influenced by tax services that taxpayers can use to fulfill their tax rights and obligations. Association of Southeast Asian Nations (ASEAN) was established in 1967 with 5 member countries at the beginning, until now the number of members reaches 10 countries. Although often called a cognate country, taxation policy is the authority of each State Government. So that the tax policy in one country is not certain the same as the other countries, including the tax services provided. This study found that majority of ASEAN countries use self-assessment system for tax procedure except Singapore. Tax services including tax identity registration, tax payment an tax reporting in each country have used technology in majority ASEAN countries like Indonesia, Malaysia, Singapore, Thailand, Philippines, Brunei Darussalam, and Myanmar, while Cambodia only in tax identity number registration and tax payment services. As the new member of ASEAN, Vietnam and Lao PDR still manual in tax services for tax payer in each country like tax identity number registration, tax payment and tax reporting.