Educoretax最新文献_第4页

Exploring Hotel Tax Potential In Pesangrahan District 探索佩桑格拉汉地区酒店税的潜力

Educoretax Pub Date : 2024-01-21 DOI: 10.54957/educoretax.v4i1.631

Heru Prastya, Amrie Firmansyah

{"title":"Exploring Hotel Tax Potential In Pesangrahan District","authors":"Heru Prastya, Amrie Firmansyah","doi":"10.54957/educoretax.v4i1.631","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.631","url":null,"abstract":"Bapenda DKI Jakarta achieved the revenue target of 5 local taxes out of 13 types of taxes it administers in 2022. Of the five types of local taxes, the Hotel Tax is the only tax administered in all UPPPDs. However, in 2022, the UPPPD of Pesanggrahan District failed to achieve its Hotel Tax revenue target. The challenge in 2024 became more severe due to the withdrawal of the authority to collect some Hotel Tax objects from the Local Government. This study analyzes the potential exploration of several Hotel Tax objects in Pesanggrahan District through a micro approach. Data analysis was conducted using the quantitative method. Based on the analysis that utilizes Room Occupancy Rate (TPK) of star-rated hotels data from BPS, this study obtained the results of the potential value of Hotel Tax for Arosa Hotel during the 2023 tax year amounting to IDR 1.738.509.520. In addition, this research also obtained the results of extracting the potential of Hotel Tax on three boarding houses in Pesanggrahan District in October 2023, amounting to IDR 22.415.000. The results of this study are expected to be an input for UPPPD of Pesanggrahan District in extracting the potential of Hotel Tax in its area. Using external data such as TPK of starred hotels from BPS and room occupancy rates from boarding house provider websites can be an alternative for UPPPD of Pesanggrahan District in exploring the potential of Hotel Tax besides analyzing the trend of taxpayer deposits.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"21 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139610110","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

Trade Based Money Laundering Evidence from Indonesia: Cigarette Import Customs Smuggling and Money Laundering 印度尼西亚基于贸易的洗钱证据：卷烟进口海关走私和洗钱

Educoretax Pub Date : 2023-12-22 DOI: 10.54957/educoretax.v3i4.606

A. S. Purwana, Muhammad Anshar Syamsuddin, Mardiansyah Mardiansyah

{"title":"Trade Based Money Laundering Evidence from Indonesia: Cigarette Import Customs Smuggling and Money Laundering","authors":"A. S. Purwana, Muhammad Anshar Syamsuddin, Mardiansyah Mardiansyah","doi":"10.54957/educoretax.v3i4.606","DOIUrl":"https://doi.org/10.54957/educoretax.v3i4.606","url":null,"abstract":"Public-Private Partnership (PPP) is an instrument to strengthen synergy in eradicating money laundering and other economic crimes launched by the government of the Republic of Indonesia, with 3 (three) main priorities to be handled, namely trade-based money laundering (TBML), narcotics, and business email compromise (BEC). The Financial Action Task Force (FATF) defines Trade Based Money Laundering as the process of disguising the proceeds of crime and transferring value through the use of trade transactions in an attempt to legitimize its illegitimate origin. Customs is everything related to the supervision of the traffic of goods entering or leaving the customs area as well as the collection of import and export duties, the supervision of which is carried out by the Directorate General of Customs and Excise (DGCE). In import customs activities, importers are obliged to fulfill customs obligations, one of which is the inward manifest. The research aims to provide an overview of money laundering and violations in the Customs Sector. Using secondary data from 2019 to 2023 and primary data through interviews, to answer the research objectives using qualitative methods based on court decisions. The research results show that the mode of money laundering violations in the customs sector is smuggling of unmanifest imports of cigarettes without excise stamps attached using the ship-to-ship mode. In laundering money from the crime, the perpetrator hides or disguises the proceeds from the crime of selling cigarettes that are not attached with excise stamps by placing the money from cigarette sales in several accounts in the perpetrator's name and in other names as well as in other forms of assets. Research suggestions, violations in the customs sector that have sufficient evidence of a crime, apart from being able to investigate predicate crimes, money laundering investigations can be carried out so that asset recovery can be carried out and optimizing the PPP scheme in cracking down on money laundering.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"48 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138945770","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 Moderating Role of Company Size on Audit Committee Relations and Tax Avoidance 公司规模对审计委员会关系和避税的调节作用

Educoretax Pub Date : 2023-12-15 DOI: 10.54957/educoretax.v3i4.598

Nora Hilmia Primasari, Siti Mutmainah

引用次数: 0

The Influence of Financial Accountability, Organization Size, Population Quality, and Economic Growth on Regional Taxes in Sumatra 财政问责制、组织规模、人口质量和经济增长对苏门答腊岛地区税收的影响

Educoretax Pub Date : 2023-12-04 DOI: 10.54957/educoretax.v3i4.588

F. Usman, Nina Andriana, Muhadi Prabowo, Dini Anggraini

{"title":"The Influence of Financial Accountability, Organization Size, Population Quality, and Economic Growth on Regional Taxes in Sumatra","authors":"F. Usman, Nina Andriana, Muhadi Prabowo, Dini Anggraini","doi":"10.54957/educoretax.v3i4.588","DOIUrl":"https://doi.org/10.54957/educoretax.v3i4.588","url":null,"abstract":"This research aims to analyze the relationship between financial accountability, organizational size, population quality, and economic growth with local taxes. Indonesia has experienced major fiscal decentralization since 2001. Some regions can obtain better local taxes than other regions. This paper connects local taxes with resources and accountability. These resources consist of physical resources, human resources, and financial resources. This article also estimates the impact of the Covid-19 crisis on local taxes. This research includes 154 districts/cities in Sumatra in the period 2013 to 2021. This research uses a panel method with the Common Effects Model (CEM), Fixed Effects Model (FEM), and Random Effects Model (REM). The findings conclude that financial accountability, organizational size, and population quality influence increasing local tax revenues. Economic growth is also important in supporting increased local taxes. Meanwhile, Covid-19 slowed down the increase in local taxes. The implications of this research imply that local governments must try harder to maximize the use of existing resources in the region. Physical resources can be developed by local governments themselves or provided by the central government. Human resource development must be carried out more quickly. Regional governments must increase their capacity to collect local taxes and maintain accountability to gain public trust.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"26 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138604082","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

Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis 政治关系会影响印度尼西亚的避税行为吗？系统回顾与元分析

Educoretax Pub Date : 2023-12-02 DOI: 10.54957/educoretax.v3i4.582

Nafis Dwi Kartiko, Amrie Firmansyah

{"title":"Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis","authors":"Nafis Dwi Kartiko, Amrie Firmansyah","doi":"10.54957/educoretax.v3i4.582","DOIUrl":"https://doi.org/10.54957/educoretax.v3i4.582","url":null,"abstract":"Previous correlational studies have shown a significant effect between political connections and tax avoidance. However, this also cannot deny other empirical facts which state that there is no significant influence between political connections and tax avoidance. This study aims to generalize the results of previous studies that discuss the influence of political connections and tax avoidance in Indonesia. Quantitative methods were chosen to analyze this; the researchers used Systematic Review and Meta-Analysis. We searched for eligible studies from the databases Garba Rujukan Digital (GARUDA), Ebsco, and Google Scholar until 17 September 2022. Meta-analysis was carried out using STATA software with the help of Microsoft Excel to calculate the effect size of each study data. Fourteen studies were successfully netted for analysis, of which 14 developed into 29 data using the data available in each study. We find that the relationship between political connections and tax avoidance in Indonesia has an insignificant direction; this is indicated by the value of z = -1.23 and p-value of 0.22 or above 0.05. It is the latest study in Indonesia to investigate the relationship between political connections and tax avoidance. Furthermore, the test results indicate that differences in tax avoidance proxies affect the test results for political connections. In contrast, there was no significant effect on the political connection proxy. The relevant tax authorities can consider significant tax avoidance proxies for political connections as one of the detection indicators in the Compliance Risk Management of Taxpayer Supervision. ","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"8 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138606827","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

Manager's Income Smoothing Actions Due to Debt Policy: The Moderating Role of Tax Avoidance 债务政策对经理人收入平滑行为的影响:避税的调节作用

Educoretax Pub Date : 2023-11-12 DOI: 10.54957/educoretax.v3i3.566

Amrie Firmansyah, Muchamad Rizal Pua Geno, Dani Kharismawan Prakosa, Pria Aji Pamungkas, Adhitya Jati Purwaka

{"title":"Manager's Income Smoothing Actions Due to Debt Policy: The Moderating Role of Tax Avoidance","authors":"Amrie Firmansyah, Muchamad Rizal Pua Geno, Dani Kharismawan Prakosa, Pria Aji Pamungkas, Adhitya Jati Purwaka","doi":"10.54957/educoretax.v3i3.566","DOIUrl":"https://doi.org/10.54957/educoretax.v3i3.566","url":null,"abstract":"The manager carries out income-smoothing actions to guard the stability of profit. Stability and high profits are considered an indicator of a low-risk company. The manager made this effort to increase investor belief in providing the company with source funds. This study aims to test the effect of debt policy on action income smoothing. This research also includes tax avoidance as a moderating variable in this association. This study employs data derived from financial statements of listed manufacturing companies on the Indonesian Stock Exchange from 2016 until 2021—research data sourced from www.idnfinancials.com. Samples employed in this study totaled 564 observations (firm-year). Testing hypothesis is using analysis of multiple linear regression for panel data. This study finds that debt policy is positively associated with income smoothing. However, tax avoidance has no role in moderating the association between debt policy and income smoothing. This study contributes to developing literature on income smoothing in financial accounting research frameworks using different proxies in the Indonesian context.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"83 21","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135037497","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 Moderating Role Of Sustainability Disclosure: Tax Avoidance And Firm Value 可持续性信息披露的调节作用:避税与企业价值

Educoretax Pub Date : 2023-11-08 DOI: 10.54957/educoretax.v3i3.543

Ardian Azmi Hasibuan, Amrie Firmansyah

引用次数: 0

Effectiveness And Contribution Of The Hotel Tax Revenue In Optimization Of Original Local Government Revenue In Banyuwangi Regency Banyuwangi县域酒店税收在地方原有财政收入优化中的有效性及贡献

Educoretax Pub Date : 2023-11-06 DOI: 10.54957/educoretax.v3i3.559

Galih Wicaksono, Yeni Puspita, Lilis Setyaningsih, Boedijono Boedijono

{"title":"Effectiveness And Contribution Of The Hotel Tax Revenue In Optimization Of Original Local Government Revenue In Banyuwangi Regency","authors":"Galih Wicaksono, Yeni Puspita, Lilis Setyaningsih, Boedijono Boedijono","doi":"10.54957/educoretax.v3i3.559","DOIUrl":"https://doi.org/10.54957/educoretax.v3i3.559","url":null,"abstract":"The Covid-19 pandemic has resulted in a decrease in domestic and foreign tourist arrivals in Banyuwangi Regency, this is due to one of the government's policies, namely Large-Scale Social Restrictions (PSBB). This has resulted in the tourism sector tax being threatened not optimally, especially the hotel tax. This study aims to determine the level of effectiveness and contribution of Hotel Tax to Regional Original Income (PAD) in Banyuwangi Regency, and to find out what strategies are carried out in optimizing hotel tax revenues to optimize Original Local Government Revenue (PAD). The population of this study is local taxpayers in Banyuwangi Regency, by taking samples from restaurant taxpayers. Data collection techniques are through interviews with the Regional Revenue Agency (BAPENDA) and literature studies of data obtained from BAPENDA and BPS, especially regarding restaurant tax data, PAD, tourists, and strategies in restaurant tax policies. This study resulted in the finding that when the number of victims exposed to Covid-19 was relatively high, it had an impact on the decrease in the number of hotel room occupants, as a result, hotel revenue decreased and affected Hotel Tax Revenue which decreased. The effectiveness of hotel tax revenue is always in the very effective category, because it always meets the set targets. The hotel tax contribution to PAD is always in the very low category because the PAD increase is very significant, not followed by a significant increase in hotel tax. The strategy in optimizing hotel tax revenue is by providing a policy in the form of eliminating fines for late reporting or payments which aims to provide relief to taxpayers so that they are not burdened with their tax obligations so that they continue to carry out their tax obligations.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"51 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135585064","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

Examining The Relationship Between Economic, Demographic, Legal And Institutional Variables Towards Tax Evasion : A Case Study In West Kalimantan 考察经济、人口、法律和制度变量对偷税漏税的影响:以西加里曼丹为例

Educoretax Pub Date : 2023-11-06 DOI: 10.54957/educoretax.v3i3.558

Felicia Kiki Simanjaya, Elok Heniwati

{"title":"Examining The Relationship Between Economic, Demographic, Legal And Institutional Variables Towards Tax Evasion : A Case Study In West Kalimantan","authors":"Felicia Kiki Simanjaya, Elok Heniwati","doi":"10.54957/educoretax.v3i3.558","DOIUrl":"https://doi.org/10.54957/educoretax.v3i3.558","url":null,"abstract":"Tax evasion, one of the most common crimes in the world. There are so many cases of tax evasion that are not known by the public, in fact there are many cases of tax evasion that are closed and only revealed a few years later. This is also happened in Indonesia. Without exception, Indonesia is also one of the countries with the most tax evasion practices. To examine which factor, affect the tax evasion practice the most, this problem needs to be studied further. This research aims to examine and reveals how the economic variable, demographic variable, and legal and institutional variable affect tax evasion practice with West Kalimantan, Indonesia as the studied area. This research uses the multiple regression analysis as its research method. Questionnaire was used for the data collection where the questionnaire succeeded to obtain 120 respondents as research population, then 100 sample gained after screening process . The result of this research is that the economic variable and the legal and institutional variable has a positive effect on tax evasion practice and the demographic variable has a negative effect on tax evasion practice.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"49 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135584914","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

Pemanfaatan Data Eksternal SIUPAL Dalam Penelitian Kepatuhan Material Wajib Pajak (Studi Kasus Kantor Wilayah DJP ABC) 纳税人材料合规研究中SIUPAL外部数据的应用(人民党ABC地区案例研究)

Educoretax Pub Date : 2023-11-04 DOI: 10.54957/educoretax.v3i3.557

Waidatin Nur Azizah

{"title":"Pemanfaatan Data Eksternal SIUPAL Dalam Penelitian Kepatuhan Material Wajib Pajak (Studi Kasus Kantor Wilayah DJP ABC)","authors":"Waidatin Nur Azizah","doi":"10.54957/educoretax.v3i3.557","DOIUrl":"https://doi.org/10.54957/educoretax.v3i3.557","url":null,"abstract":"Peran Direktorat Jenderal Pajak sangat diperlukan dalam pengawasan kepatuhan Wajib Pajak. Hal tersebut menjadi konsekuensi penerapan self-assessment system. Pengawasan kepatuhan Wajib Pajak dapat dipicu dari data eksternal (data trigger). Pemanfaatan data eksternal sebagai data pemicu berguna dalam hal penelitian kepatuhan material Wajib Pajak dan penggalian potensi pajak secara sektoral. Salah satu data eksternal yang dapat dimanfaatkan sebagai data pemicu adalah data SIUPAL. Tujuan penelitian ini adalah untuk menjelaskan pemanfaatan data SIUPAL dalam penelitian kepatuhan Wajib Pajak dan penggalian potensi pajak sektoral. Penelitian ini merupakan penelitian kualitatif. Data yang digunakan dalam penelitian ini merupakan data sekunder yang bersumber dari data internal Direktorat Jenderal Pajak dan data eksternal Kementerian Perhubungan yang dapat diakses oleh publik melalui internet. Berdasarkan penelitian yang telah dilakukan terhadap Wajib Pajak pemilik SIUPAL dan pemilik kapal, terdapat indikasi ketidakpatuhan yang dilakukan oleh Wajib Pajak, salah satunya adalah Surat Pemberitahuan tidak diisi dengan benar, lengkap, dan jelas. Indikasi ketidakpatuhan tersebut harus ditindaklanjuti oleh Account Representative dengan penelitian kepatuhan material secara menyeluruh dan komprehensif serta kunjungan/visit. Selain itu, terdapat potensi pajak berupa Pajak Penghasilan dan Pajak Pertambahan Nilai yang harus digali secara optimal.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"36 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135773453","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