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All Journal Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Hayder Koshan
University of Al Qadisiyah
Economics, Econometrics & Finance Other

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Analysis of the Gap Between Taxable Profit and Accounting Profit and Its Impact on Tax Justice and Financial Stability: An Applied Study at the General Tax Authority of Iraq for the Period 2018-2025 Hayder Koshan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i3.1124

Abstract

The research aims Search to analysis gap between Profit Accountant And profit tax and statement Its effect in investigation Justice tax Stability Financial, That's from during study Applied in Authority public For taxes Iraqi during The period (2018–2025). It stems from importance Search from being Profit Accountant It represents a result Activity Economic According to For standards Accounting in when It is to set Profit tax According to For legislation and the laws Taxation, The matter that leads to appearance Differences or gaps between them a result difference Foundations Measurement and recognition In revenue And expenses, Please on Difference in Ways Calculation Consumption and allocations and some processors Accounting The other. It was adopted. Search on Curriculum Descriptive analytical in an offer Concepts Theory Related With profit Accountant And profit tax and justice Taxation, addition to Use Curriculum Applied To analyze Data Available For the period Time Specific, from during measurement size gap between The profit Analysis Its trends and its effect in The outcome tax Stability Financial. As well. It was completed Use group from Methods Statistics To analyze relationship between gap tax And all from Justice tax and stability Revenue The public. Access. Search to presence gap Note between Profit Accountant And profit tax during period the study, Return in part big From it to difference Rules Accounting And taxation, Please on some practices Related By avoiding tax weakness Coordination between The two systems Accountant And the taxpayer. And it showed Results that breadth This is amazing gap may leads to impact in level Justice tax between Those responsible, as may Reflected negatively on stability Revenue tax For the state.
Governance of Tax Institutions and Its Impact on Reducing Tax Evasion and Its Reflection on Tax Revenue: An Applied Study at the Iraqi General Tax Authority for the Period 2016–2025 Arshed Rashed; Hayder Koshan; Ayyed Abbood
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.4029

Abstract

The research aims Search to study effect Governance Institutions tax in Limit from Evasion tax and reflection that on more The outcome Taxation, from during study Applied on Authority public For taxes Iraqi For the period 2016–2025. Start Search from Two hypotheses Two main points : the first It benefits With the presence relationship Positive between quality Governance and limit from Evasion tax, The second It indicates to that to improve Governance Contributes in more Revenue Tax. Approved. Search on Curriculum Descriptive Analytical, Using Data Statistics For the result tax and reports The Authority addition to Surveys Interviews with employees And those obligated. And it was done analysis Data In style decline linear Relations Statistics Test The hypotheses showed Results that there impact positively and tangible For governance on Limit from Evasion tax, where Contributed elements Transparency and accountability and efficiency Organizational in to improve Performance tax For the Authority, And raised The outcome Annual For taxes. Also She showed the study that gaps in application Standards Governance Affect negatively on collection Revenue. Finished. Search to necessity Strengthening Organized censorship Interior, and application Technology Digital in procedures collection Taxes, and development Programs Training For employees Authority To promote Transparency And accountability, to side to improve legislation tax and increase Awareness between Those obligated. And they submitted This is amazing Results Contribution whatever in to understand relationship between Governance Institutions tax and effectiveness Revenue tax in Iraq.
Co-Authors Arshed Rashed Ayyed Abbood