Educoretax最新文献_第2页

Moderation Of Trade Openness On The Effect Of Service Sector And Inflation On Indirect Tax Revenue 贸易开放度的放缓对服务业和通货膨胀对间接税收收入的影响

Educoretax Pub Date : 2024-05-12 DOI: 10.54957/educoretax.v4i5.822

Evan Harlan

{"title":"Moderation Of Trade Openness On The Effect Of Service Sector And Inflation On Indirect Tax Revenue","authors":"Evan Harlan","doi":"10.54957/educoretax.v4i5.822","DOIUrl":"https://doi.org/10.54957/educoretax.v4i5.822","url":null,"abstract":"This study aims to analyze the effect of service sector, inflation, and trade openness on indirect tax revenue in a number of countries in Latin America and the Caribbean. The results of this study are expected to provide additional insight into the knowledge of the factors that influence indirect tax revenue as well as the moderating effect of trade openness on the influence of the service sector and inflation in influencing indirect tax revenue in the region. This study uses secondary data on 15 countries with a period of 2009-2019. The analysis model used is multiple linear regression for panel data with panel-corrected standard errors. The results show that there is a significant effect of all independent and moderation variables on indirect tax revenue. Individually, the service sector has a negative effect on indirect tax revenue. However, after being moderated, the effect is weakened. Inflation also negatively affects indirect tax revenue, but this effect cannot be moderated by trade openness. Meanwhile, trade openness partially has a positive effect on indirect tax revenue. It is recommended that the government make policies that encourage trade openness because it has a positive impact on the economy, especially in the field of taxation.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"108 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140986702","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect Of Economic Growth And Inflation On Value Added Tax Revenue In ASEAN Countries With Foreign Direct Investment As a Moderation 以外国直接投资为调节因素的东盟国家经济增长和通货膨胀对增值税收入的影响

Educoretax Pub Date : 2024-05-11 DOI: 10.54957/educoretax.v4i5.821

Danang Tricahyono, Suparna Wijaya

引用次数: 0

Tax Revenue In Asian Countries: Contribution Of Economic Sector With The Rule Of Law As A Moderating Variable 亚洲国家的税收收入：以法治为调节变量的经济部门的贡献

Educoretax Pub Date : 2024-05-11 DOI: 10.54957/educoretax.v4i5.820

Suparna Wijaya, Yuninda Anggraini Putri

{"title":"Tax Revenue In Asian Countries: Contribution Of Economic Sector With The Rule Of Law As A Moderating Variable","authors":"Suparna Wijaya, Yuninda Anggraini Putri","doi":"10.54957/educoretax.v4i5.820","DOIUrl":"https://doi.org/10.54957/educoretax.v4i5.820","url":null,"abstract":"The implementation of government effectiveness aims to provide the best service to the community. The effectiveness of this organization can be measured by one of them using The Worldwide Governance Indicators (WGI) project index. From 2010 to 2019, there are seven Asian countries with effectiveness indexes above the world average, namely Georgia, Hong Kong, Thailand, Japan, South Korea, Singapore, and Malaysia. Through this study, it will be assessed whether this effectiveness supports tax revenue by conducting research on the effect of the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP) on the effect of tax revenue. Then the author also conducts research whether the interaction of moderating variables, in this case the Rule of Law Index variable with the two independent variables (the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP)) has an influence on the contribution of tax revenue to GDP considering that law enforcement is one of the steps in the implementation of controlling tax payments. The results obtained in this study state that before the interaction with moderating variables, the independent variables, namely the industrial sector and the service sector in GDP contribution, have a significant negative effect on tax revenue. Then when the moderating variable, namely the rule of law index, interacts with the industrial sector and the service sector, the effect of the two independent variables on the tax revenue variable has increased to a significant positive effect, so that the moderating variable in this study has a role that strengthens the influence of the independent variable on the dependent variable.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":" 1200","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140989079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia 经合组织/G20 第一支柱的实施及其对印度尼西亚税收制度的影响分析

Educoretax Pub Date : 2024-05-11 DOI: 10.54957/educoretax.v4i5.815

Fadlol Muhammad Fajar, Ferry Irawan

{"title":"Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia","authors":"Fadlol Muhammad Fajar, Ferry Irawan","doi":"10.54957/educoretax.v4i5.815","DOIUrl":"https://doi.org/10.54957/educoretax.v4i5.815","url":null,"abstract":"One of the efforts taken by member countries of OECD/G20 Inclusive Framework for BEPS is to capture tax revenue from the digital economy is called Pillar One: Unified Approach specifically Amount A. This research aims to obtain information on the progress and obstacles on the implementation of Pillar One in Indonesia, including the impact generated by Pillar One as well as understand policy alternatives that could potentially become replacement for Pillar One. The method used in this research is qualitative with a case study approach. The results obtained in this study show that currently Pillar One cannot be implemented because it encounters various obstacles and is related to other jurisdictions. If Pillar One has been implemented, the implications are additional tax revenue potential but relatively low, adjustment on policy, tax administration systems, IT systems and human resources. Pillar One, which has the potential to be canceled, raises alternative policies that can be implemented by Indonesia such as Digital service tax, Article 12B UN Model Convention and new PE criteria namely Significant Economic Presence. The government must reconsider the cost and benefit on implementation of Pillar One. The government must also prepare and compile alternative policies and supporting aspects such as IT system development due to the potential failure of the Pillar One implementation.\u0000 ","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140988978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Executive Compensation, Executive Character, Tax Avoidance: Does Independent Commissioner Matter? 高管薪酬、高管品格、避税：独立专员重要吗？

Educoretax Pub Date : 2024-05-10 DOI: 10.54957/educoretax.v4i5.817

Paula Arista, Amrie Firmansyah, Michelle Michelle, Estralita Trisnawati

{"title":"Executive Compensation, Executive Character, Tax Avoidance: Does Independent Commissioner Matter?","authors":"Paula Arista, Amrie Firmansyah, Michelle Michelle, Estralita Trisnawati","doi":"10.54957/educoretax.v4i5.817","DOIUrl":"https://doi.org/10.54957/educoretax.v4i5.817","url":null,"abstract":"This study looks at the impact of executive compensation and character on tax avoidance. This study also looks at the moderating influence of the proportion of independent commissioners in this connection. This study uses secondary data from financial statements from consumer products businesses listed on the Indonesia Stock Exchange between 2017 and 2021, retrieved from www.idx.co.id. The overall sample size for this study was 85 observations, as determined via purposive sampling. Multiple linear regression was used to evaluate panel data. This research concludes that executive compensation is positively related to tax avoidance, while executive character does not affect tax avoidance. Furthermore, the proportion of independent commissioners succeeded in reducing the positive influence of executive compensation on tax avoidance, while the role of independent commissioners did not have a role in reducing the positive influence of executive character on tax avoidance. This research is expected to be a means for the Indonesian Tax Authority to create policies for profiling company compensation characteristics for executives as an initial indicator of tax avoidance activities carried out by companies.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140992493","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact Of IRFS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter? 实施 IRFS 16 对税收积极性的影响：使用权资产和租赁负债重要吗？

Educoretax Pub Date : 2024-05-09 DOI: 10.54957/educoretax.v4i4.777

Dewi Khalimatus Sa’diyyah, Reyhan Herwanda, Amrie Firmansyah

引用次数: 0

How Does The Public Respond To The Impact Of Carbon Tax Implementation Planning In DKI Jakarta? 公众如何看待雅加达 DKI 区碳税实施规划的影响？

Educoretax Pub Date : 2024-05-09 DOI: 10.54957/educoretax.v4i5.809

Princes Aurel, Fatimah Varga, Dina Rachma Putri, Najwa Laila Nafilaty, Amanda Maheswari Fatima Diaz, Amrie Firmansyah

{"title":"How Does The Public Respond To The Impact Of Carbon Tax Implementation Planning In DKI Jakarta?","authors":"Princes Aurel, Fatimah Varga, Dina Rachma Putri, Najwa Laila Nafilaty, Amanda Maheswari Fatima Diaz, Amrie Firmansyah","doi":"10.54957/educoretax.v4i5.809","DOIUrl":"https://doi.org/10.54957/educoretax.v4i5.809","url":null,"abstract":"Implementing a carbon tax is a policy to overcome the impact of carbon emissions on the decline in environmental quality. Implementing carbon tax policies can have complex impacts in various fields, such as economic, environmental, social, and political. This research analyzes the public's open response to the impact of carbon tax implementation. The research uses a qualitative and S-O-R method to analyze the public's response to the carbon tax. Data collection methods are carried out through interviews, observation, and documentation. The criteria for selecting sources (informants) in this research are people in DKI Jakarta who have an NPWP (Tax ID number), owners, and users of motorized vehicles, as well as academics in the field of taxation. Data analysis was done in data reduction, display, and conclusion. The analysis results in this research show that most people respond to implementing the carbon tax by agreeing with income redistribution as a reduction in rates for other types of taxes. In the environmental aspect, there is a positive response to implementing a carbon tax in reducing the impact of carbon emissions. Various responses highlighted the principles of justice regarding social inequality between social groups and the need to evaluate policy instruments in socio-political aspects. Public approval for implementing a carbon tax considering economic changes and environmental awareness still underlines the need for a fairer socio-political approach.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":" 32","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140997742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Optimizing Tax Revenue Through Strategic Management Utilizing Tax Gap Dashboard In Indonesia 印度尼西亚利用税收差距仪表板通过战略管理优化税收收入

Educoretax Pub Date : 2024-05-08 DOI: 10.54957/educoretax.v4i4.804

Dionisius Christian Hamdany Barus, Heriantonius Silalahi, Budi Kurnia

{"title":"Optimizing Tax Revenue Through Strategic Management Utilizing Tax Gap Dashboard In Indonesia","authors":"Dionisius Christian Hamdany Barus, Heriantonius Silalahi, Budi Kurnia","doi":"10.54957/educoretax.v4i4.804","DOIUrl":"https://doi.org/10.54957/educoretax.v4i4.804","url":null,"abstract":"Tax revenue plays a crucial role in the development and sustainability of a nation. However, significant challenges are faced in optimizing tax revenue, including tax compliance issues and the imbalance between the tax obligations that should be paid by taxpayers and what is actually paid. To address these challenges, it is important to implement effective strategies and appropriate technology in tax administration. This research aims to analyze the optimization of tax revenue through a strategic management approach utilizing the Tax Gap dashboard by the Directorate General of Taxes. Using a qualitative method, this study seeks to gain an in-depth understanding of the concept of strategic management and the implementation of the Tax Gap dashboard in the context of tax administration. The qualitative method was chosen because it allows for a deeper exploration of the strategies employed by the Directorate General of Taxes as well as a more holistic understanding of the role of the Tax Gap dashboard technology in enhancing tax administration effectiveness. Data collection methods in this study were conducted through a thorough review of literature related to the research topic, such as academic journals, articles, government reports, and other official sources. In this process, the researcher investigated various data sources to gather relevant information about the implementation of tax management strategies and the utilization of the Tax Gap dashboard by the Directorate General of Taxes. The conclusion of this research summarizes the main findings and provides recommendations for improving the effectiveness of strategies implemented by the Directorate General of Taxes.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140998598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance? 智力资本是否影响税务总局的组织绩效？

Educoretax Pub Date : 2024-05-05 DOI: 10.54957/educoretax.v4i4.769

Amalia Yusrifalda, Davi Judha Darmawan, Amrie Firmansyah

{"title":"Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance?","authors":"Amalia Yusrifalda, Davi Judha Darmawan, Amrie Firmansyah","doi":"10.54957/educoretax.v4i4.769","DOIUrl":"https://doi.org/10.54957/educoretax.v4i4.769","url":null,"abstract":"Intellectual capital is one of the important capital assets that every private and public sector organization should properly manage. Intellectual capital refers to individuals' knowledge, skills, and innovations within an organization. It can create a competitive advantage and improve organizational performance when managed effectively. Optimal management of intellectual capital is particularly important in the public sector, as it can strengthen institutional capacity to deliver more efficient and effective public services, ultimately increasing citizen satisfaction. With the development of literature studies related to intellectual capital, it is found that testing conducted in the public sector is still limited. This research examines intellectual capital's influence on the performance of the public sector organization, specifically the Directorate General of Taxes. This research uses the Partial Least Square-Structural Equation Modeling analysis technique based on primary data sourced from an online questionnaire survey of employees of the Directorate General of Taxes from various levels of positions at Tax Service Offices in the DKI Jakarta area and its surroundings and a sample of 52 observations was obtained. The research concludes that public structural and relational capital positively impact organizational performance. Meanwhile, public human capital does not influence organizational performance. This study is expected to contribute to developing theory and practice not only to intellectual capital as an intangible asset but also to human resource management, organizational infrastructure, and external relations in the context of public services. In addition, the findings of this study can serve as a basis for formulating policies and actions that can improve the effectiveness and efficiency of public institutions, as well as encourage further discussion regarding the management of intellectual capital to achieve more sustainable public sector organizational goals.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"224 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Tax Planning, Profitability, and Leverage on the Value of Listed Logistics Companies 税收筹划、盈利能力和杠杆作用对上市物流公司价值的影响

Educoretax Pub Date : 2024-05-05 DOI: 10.54957/educoretax.v4i4.719

Alvin David P Sitorus, Deden Tarmidi

引用次数: 0