The role of tax accounting as a tool in light of the problematic shadow economy in the Kingdom of Saudi Arabia

The increasing phenomenon of the shadow economy is progressing dramatically in the absence of State culture among officials, whether legislators or implementers, in the absence or ineffectiveness of an organized production sector. Non-compliance with tax accounting procedures is one of the first problems generated by the shadow economy and most difficult not to include it in national output. The lack of tax commitment in the shadow economy leads to an annual tax gap of billions of dollars, if there is no logical interest on the part of the taxing bodies in developing countries, and if domestic and international tax provisions and legislation are not amended to consider of these important economic developments, and how to keep up with this. The issue of the shadow economy is thorny, and the practical way to raise the revenue needed to finance government spending on the goods and services required by society lies in the local and international tax treatment at the technical and legislative levels. Consequently, the current tax systems and their related regulations must be prepared, whether at the technical or legislative level, especially in light of the flow rate of oil barrels and the alternative if it comes into force. The taxation processes allow time to study the tax accounting and tax and take what suits the Saudi environment from them - lessons for the Kingdom of Saudi Arabia, Critical terms for research/shadow economy, tax regulations and systems, tax gab, tax accounting.

PELATIHAN AKUNTANSI PERPAJAKAN PADA CV AMADEUS JAYA MAKMUR

Based on our conversations to partner, the Untar Community Service team found that CV Amadeus Jaya Makmur needed to fulfill its tax obligations. In relation to CV AJM’s tax reporting and payment, the Untar Commuintiy Service Team proposed to conduct training related to tax accounting and the company agreed to accept the proposal. The Training will be conduct for three times. Each meeting will be held in 2 until 3 hours.The Training conducted in October 2, 9 and 19 using an online platform. This training run well altough the participant seems not very understood the content of this training. PKM Untar willing to help if there is a questions in implemented this training.Berdasarkan hasil observasi selama ini ke lokasi mitra, tim Pengabdian Kepada Masyarakat Untar menemukan bahwa CV Amadeus Jaya Makmur perlu melakukan kewajiban perpajakannya. Berkaitan dengan pelaporan dan pembayaran pajak CV Amadeus Jaya Makmur ini maka Tim Pengabdian Kepada Masyarakat Untar mengusulkan untuk melakukan pelatihan yang berkaitan dengan akuntansi perpajakan dan perusahaan setuju untuk menerima usul dari Tim Pengabdian Kepada Masyarakat Universitas Tarumanagara. Pelatihan dilakukan selama 3 kali pertemuan secara daring. Setiap pertemuan berlangsung kurang lebih 2-3 jam. Pelatihan dilakukan pada tanggal 2,9 dan 16 Oktober 2021 dengan menggunakan platform daring. Pelatihan berlangsung dengan baik secara keseluruhan walaupun mungkin ada sedikit kendala di pemahaman materi oleh peserta pelatihan. PKM Untar membuka kesempatan untuk bertanya lebih lanjut mengenai akuntansi perpajakan di kemudian hari apabila dirasakan diperlukan.

About recognition of accounts receivable as uncollectible and its write-off in accounting and tax accounting

The article discusses the features of classification and recognition of accounts receivable in the accounting of medical organizations belonging to public sector organizations. The problems of the article are particularly relevant due to the presence of receivables from almost all medical organizations. Based on the review of the existing regulatory framework, the procedure for recognizing receivables as doubtful and uncollectible, effective in 2021, is considered. The article also contains requirements for writing off uncollectible receivables in accounting and tax accounting. The material of the article has been prepared taking into account the explanations contained in the Letter of the Ministry of Finance dated June 3, 2021 No. 03-03-06/1/43317, as well as other relevant documents, orders and letters of the Ministry of Finance and explanations of specialists.

THE MAIN PROBLEMS IN TAX ACCOUNTING AND AUDITING IN THE AZERBAIJAN REPUBLIC

Although efforts are made to complete the tax return correctly and ensure that taxes are paid, problems with inspections and tax arrears can still arise. Problems with the collection of unpaid taxes and the verification of tax returns can be a source of concern for many taxpayers. You can learn how auditors work and what to do if you encounter them from the following sources: 1. what happens if taxpayers fail to pay, 2. how tax collections work, 3. how to apply to the IRS (internal income system) transaction 4. can learn about tax evasion and fraud. Key words: Tax, auditing, problems, control, economy

Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies

Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corporate management and forecasting cash outflows associated with the payment of income tax in the future. The paper formalized two concepts of accounting for deferred taxes in the form of models: temporary and timing differences associated with accounting ideologies. The author ha structured the logic of reflecting deferred taxes on accounting accounts using the balance sheet and “cost” methods. Analysis of foreign experience and domestic practice made it possible to conclude that there are controversial issues on the assessment of deferred taxes in reporting, including at present value. Also, the author revealed discrepancies in Russian Accounting Standard (PBU) 18/02 which were conceptually different from a similar international standard and conflicting with it in a number of theoretical and methodological positions. The research results are aimed at scientific and practical workers in the field of financial accounting, taxation and audit.

Telegram como um Recurso de Apoio Metodológico no Curso de Ciências Contábeis: Relato de Experiência

ResumoEste trabalho tem como objetivo proceder um relato de experiência na disciplina de Contabilidade Tributária do Curso de Graduação presencial em Ciências Contábeis, tendo como recurso de apoio metodológico a utilização do Telegram, um aplicativo caracterizado como um serviço de mensagens instantâneas baseado na nuvem, em que é permitido ao usuário troca de mensagens, fotos, vídeos e arquivos de qualquer tipo, possibilitando a comunicação entre professor e aluno no compartilhamento de informações e materiais de aula. Trata-se de um estudo descritivo, com o objetivo de retratar as características de utilização do Telegram como suporte de apoio metodológico, levado a campo com abordagem qualitativa e que se ancora nas intersecções entre metodologias ativas e ações didático-pedagógica. O instrumento de coleta de dados foi o registro das interações realizadas no Telegram. Utilizou-se de categorias de análises, sendo essas: descrever, informar, confrontar e reconstruir. O início desta pesquisa ocorreu com a criação de um canal dedicado ao compartilhamento de informações e materiais da disciplina. Os resultados deste estudo indicaram um avanço na socialização e interatividade, promovendo discussões sobre os temas da disciplina, ampliando as capacidades de retorno de informações e reflexões do professor e suas práticas, o que favorece amplamente as mudanças. Conclui-se que, o uso de metodologias ativas de ensino realizadas, por meio deste aplicativo, contribuem no campo de conhecimento, quanto às potencialidades do Telegram, na socialização, na comunicação, na mediação e ao estímulo para a continuidade dos estudos. Palavras-chave: Ensino. Ensino Híbrido. Contabilidade Tributária. Letramentos Digitais. AbstractThis work aims to provide an experience report in the Tax Accounting discipline of the on-site undergraduate course in Accounting Sciences, using Telegram as a methodological support resource, an application characterized as a cloud-based instant messaging service, where the user is allowed to exchange messages, photos, videos and files of any kind, enabling communication between the professor and the student in the sharing of information and class materials. This is a descriptive study, with the objective of portraying the characteristics of using Telegram as a support for methodological support, carried out in the field with a qualitative approach and anchored in the intersections between active methodologies and didactic-pedagogical actions. The data collection instrument was the recording of interactions carried out on the Telegram. Analysis categories were used, namely: describe, inform, confront and reconstruct. The beginning of this research took place with the creation of a channel dedicated to sharing the discipline's information and materials. The results of this study indicated an advance in socialization and interactivity, promoting discussions on the subjects of the discipline, expanding the professors’ ability to return information and reflections and their practices, which largely favors changes. It is concluded that the use of active teaching methodologies carried out, through this application, contributes to the field of knowledge, regarding the potential of Telegram, in socialization, communication, mediation and encouragement in the continuity of studies. Keywords: Teaching. Hybrid Teaching. Tax Accounting. Digital Literacies.

Maintaining separate accounting of VAT costs in the field of medical care: accounting policy and methodology for maintaining separate accounting of VAT costs

The article discusses the features of maintaining separate accounting of VAT in the field of medical care and provides recommendations for drawing up an accounting policy when maintaining separate accounting of VAT costs by organizations. The problematic of the article is relevant in the context of the preparation of a VAT tax return and the need to form tax accounting registers for it, which confirm the VAT deductions of the organization. In this regard, when preparing quarterly reports, accompanying documents must be prepared, which are supplemented when maintaining separate accounting of VAT costs with an accounting reference, which determines the share of VAT costs that the organization has the right to set off. To compile the accounting statement of the calculation, one should consider the specificity of the medical organization, and follow the accounting policy of the organization. Thus, the article has prepared an algorithm for creating an organization’s accounting policy in terms of maintaining separate accounting of VAT costs and presents calculations when compiling an accounting reference-calculation that organizations should carry out to create it to prove the legality of VAT deduction.

Accounting

the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances. It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon. The material is presented in an accessible language, with examples and calculations. The methods of accounting and analysis are given. With the help of control questions, tests, tasks, the skills of reflecting business operations in the accounting and financial analysis system are fixed. For students and teachers, as well as anyone interested in accounting issues.

Proportional method under the conditions of separate accounting of objects of taxation

Recently the definition and verification of taxable objects are associated with the so-called business loophole “commercial secret”. In these tough conditions, auditors and taxpayers should master the techniques of conducting separate tax accounting of taxable objects. Taxpayers are forced to make a choice: which side of the tax system is more preferable to this or that version of the proportional method? The purpose of the article is to recommend ways of applying the proportional method of determining the objects of taxation in the conditions of separate tax accounting. The data of the first two options show that renting out premises for an LLP is unprofitable. The authors believe that it is necessary to review the terms of lease agreements and reduce the cost of renting premises. The calculations in the third variant indicate a significant and significant impact of the specific weight of the average number of employees on financial and tax indicators. When applying the third option of calculations, the company will pay significantly less CIT with unchanged financial and tax results. The company will prefer to fix the application of the proportional method in the accounting policy according to the latter option. This calculation option, according to the authors, helps to clarify not only the size of total expenses by type of activity, but also helps to distribute and clarify in detail information about taxable income, retained earnings and the amount of CIT by type of activity. Detailed information about the main performance indicators of the company contributes to the real content of the financial and tax reporting forms.