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Our study concentrates exclusively on the domestic effective tax rate (ETR), with the purpose of finding and characterizing their financial determinants. Using data on almost 5,000 US companies between fiscal years 2003 and 2010, we use regression analysis to find that the domestic ETR is affected by company size (as measured by sales), the extent to which the company is leveraged, level of fixed assets intensity, and the state of the economy. In addition, we find that domestic ETRs are also affected by the company’s level of internationality, which counterintuitively implies that the greater the company’s international activity, the less domestic taxes it pays for every dollar of US income. Both financial managers and policy makers can use our findings to reduce tax liabilities domestically, and to improve corporate tax regulations. While several attempts are made in the literature to compare ETRs of corporations that reside in different geographic locations, this is the first to characterize ETR determinants.

In this study, the taxation knowledge, service, and sanction of the head of village government financial affairs (KAUR of village financial) in Gunung Kidul Regency, Indonesia, were investigated. The data were the primary data obtained by using questionnaires and interview methods. The respondents consisted of 144 of the KAUR of village financial in Gunung Kidul Regency. The sampling data were obtained using a convenience sampling method and then examined by validity test, reliability test, classical assumption test, adjusted R², and t-value test. The obtained questionnaire data showed that the data were valid, reliable, and appropriate to the classical assumption test. The adjusted R² showed a strong correlation of the dependent variable to the independent variable. Furthermore, the t-tested value results showed that the KAUR of village financial in Gunung Kidul Regency fully understood the responsibility of the taxation knowledge, services, and sanctions.

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.

In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.

We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.