Educoretax最新文献_第3页

Beyond the Tax Code: Enhancing Taxpayer Compliance through Service, Counseling, and Public Relations 超越税法：通过服务、咨询和公共关系提高纳税人合规性

Educoretax Pub Date : 2024-03-06 DOI: 10.54957/educoretax.v4i3.736

Nirwana Salsabila, Resi Ariyasa Qadri

{"title":"Beyond the Tax Code: Enhancing Taxpayer Compliance through Service, Counseling, and Public Relations","authors":"Nirwana Salsabila, Resi Ariyasa Qadri","doi":"10.54957/educoretax.v4i3.736","DOIUrl":"https://doi.org/10.54957/educoretax.v4i3.736","url":null,"abstract":"The primary objective of this research is to elucidate the efficacy of service provision, counseling, and public relations implementation through the lens of management functions, namely planning, organizing, leading, and controlling. To address the central research question, a critical paradigm is employed, facilitating a rigorous critique of tax policies and their practical implications. Employing a qualitative research methodology, this study integrates a multi-method approach that amalgamates both primary and secondary data sources. The primary data are derived from the researcher's participant observations, conducted from 2021 to 2023 within the capacity of a taxpayer stationed at the Small Tax Office of Natar, subjected to thematic analysis. Secondary data, comprising statutory regulations and reports, were collated through the regulation documentation and subjected to analysis via a normative juridical approach. The findings indicate that the execution of service, counseling, and public relations activities remains suboptimal. Specifically, while the management functions of planning, leading, and controlling within service and counseling activities necessitate preservation, the organizing function demands significant enhancement. This study implies that extension activities is requisite for maintaining the planning and control functions, yet call for substantial improvements in organizing and leading functions.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"44 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140260934","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 Voluntary Disclosure Dilemma: Unraveling the Compliance-Evasion Causality in Tax Administration 自愿披露的困境：揭示税收征管中的合规--逃税因果关系

Educoretax Pub Date : 2024-03-05 DOI: 10.54957/educoretax.v4i2.734

Mirza Bahtiar, Resi Ariyasa Qadri

引用次数: 0

Intellectual Capital And Firm Value: Moderating Roles Of Tax Incentives In R&D 智力资本与企业价值：税收激励对研发的调节作用

Educoretax Pub Date : 2024-02-28 DOI: 10.54957/educoretax.v4i2.721

Muhammad Fadhil Kusuma Wardana, Ilham Permadana, Amrie Firmansyah

{"title":"Intellectual Capital And Firm Value: Moderating Roles Of Tax Incentives In R&D","authors":"Muhammad Fadhil Kusuma Wardana, Ilham Permadana, Amrie Firmansyah","doi":"10.54957/educoretax.v4i2.721","DOIUrl":"https://doi.org/10.54957/educoretax.v4i2.721","url":null,"abstract":"This study investigates the effect of intellectual capital on firms’ value with tax incentives in Research and development as a moderating variable. Utilizing the moderating variable becomes the novelty of this study since research that uses the moderating variable has never been conducted. The sample used in this study is 144 firm-year companies in the manufacturing sector listed on the IDX during the 2017-2022 period. The study used panel data and multiple linear regression analysis methods with a random effect model. The result of this study indicated that intellectual capital aggregately positively affects the firms’ value. Individually, capital employed and human capital positively affect firms’ value, while structural capital does not significantly affect firms’ value. Furthermore, after the moderation, the tax incentives are proven to weaken the effect of intellectual capital aggregately and capital employed on firms’ value. Conversely, tax incentives strengthen the relationship between structural capital and firms’ value. Meanwhile, tax incentives are not moderating the relationship between human capital and firms’ value. The result of this study can be a piece of additional information for OJK to understand firms’ intrinsic value and consideration in formulating the policy about regulation and supervision.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"17 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140419776","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

Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing 财务和非财务特征及其对转让定价的影响

Educoretax Pub Date : 2024-02-26 DOI: 10.54957/educoretax.v4i2.704

Gabiela Gumilang, Masruri Muchtar, P. Sihombing

{"title":"Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing","authors":"Gabiela Gumilang, Masruri Muchtar, P. Sihombing","doi":"10.54957/educoretax.v4i2.704","DOIUrl":"https://doi.org/10.54957/educoretax.v4i2.704","url":null,"abstract":"It is a common thing that companies try to find ways to reduce the tax burden that must be paid in order to increase company profits. One way that is most often done is by implementing transfer pricing practices. This research aims to analyze the influence of leverage, tunnel incentives, and good corporate governance in influencing company activities in carrying out transfer pricing. The research method used in this research is the panel data regression method (rando-effect model). The data used in this writing is secondary data from manufacturing company financial reports available on the Indonesia Stock Exchange website for the period 2020 - 2022. In this research it was found that leverage has a significant influence on the company's transfer pricing indications. Meanwhile, foreign share ownership and the number of independent commissioners do not have a significant effect on transfer pricing indications. It is hoped that the results of this research will draw attention to the fact that transfer pricing indications can cause losses for the state. Reducing the amount of tax paid by companies can be done through good financial management, not through tax avoidance.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"86 S66","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140429150","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

Analyzing Local Tax Revenue Optimization Strategies Using The SOAR Approach: A Case Study In Susu City 使用 SOAR 方法分析地方税收优化策略：苏苏市案例研究

Educoretax Pub Date : 2024-02-21 DOI: 10.54957/educoretax.v4i2.727

Aji Fajar Suryo Antoro, Abdurrahman Rahim Thaha

{"title":"Analyzing Local Tax Revenue Optimization Strategies Using The SOAR Approach: A Case Study In Susu City","authors":"Aji Fajar Suryo Antoro, Abdurrahman Rahim Thaha","doi":"10.54957/educoretax.v4i2.727","DOIUrl":"https://doi.org/10.54957/educoretax.v4i2.727","url":null,"abstract":"This study uses the SOAR (Strengths, Opportunities, Aspirations, Results) approach to analyze the factors that influence local tax revenue in Boyolali Regency, Central Java. Although regional autonomy provides opportunities, dependence on central transfers is still high. The last five years of data show good target achievement, but the contribution of local own-source revenue (PAD) to the total revenue of the Regional Budget (APBD) is relatively small. Qualitative methods with a post-positivism paradigm were used, and triangulation was carried out based on the results of interviews, observations, and documentation. The results of the study found that Boyolali Regency has not fully met the criteria or standards in the formulation of strategies to increase tax revenue according to the SOAR framework. The strengths of Boyolali Regency lie in the size of its government area, which is the basis of the PBB object, as well as the diversity of local culture. Opportunities are the large number of PBB objects that are still not registered as tax objects and the large amount of uncollected tax receivables. Aspirations are not taken seriously, and the measurement of results has not fully considered the real potential of local tax revenue. In facing this challenge, further efforts are needed to formulate a more comprehensive strategy involving various parties. Suggestions for BKD Boyolali are to consider the utilization of local culture, expansion of the PBB base, increased cooperation that provides added value, increased community participation, and setting targets in accordance with existing regional potential. And the suggestion to the next researcher is to do a comparison with other objects or methods. With the implementation of the right strategy, it is expected to reduce dependence on the transfer of funds from the central government and achieve an increase in local tax revenue and a positive contribution to regional development.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"13 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140444922","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 Openness And Service Sector For Income Tax Revenue: Exploring Government Expenditure’s Role Within 贸易开放与所得税收入的服务部门：探讨政府支出在所得税收入中的作用

Educoretax Pub Date : 2024-02-19 DOI: 10.54957/educoretax.v4i2.730

Destiny Wulandari, Suparna Wijaya

{"title":"Trade Openness And Service Sector For Income Tax Revenue: Exploring Government Expenditure’s Role Within","authors":"Destiny Wulandari, Suparna Wijaya","doi":"10.54957/educoretax.v4i2.730","DOIUrl":"https://doi.org/10.54957/educoretax.v4i2.730","url":null,"abstract":"This study aims to examine the effect of trade openness and service sector on income tax revenue in East Asia and Pacific countries from 2008 to 2019. It was examined by setting government’s expenditure as a moderating variable and manufacturing sector and regulatory quality as control variables. It was performed by using a panel-corrected standard error (PCSE) model. The results of the study show that prior to moderation, trade openness has no significant effect, while the service sector has a significant negative effect on income tax revenue. After being moderated by government’s expenditure which has a significant positive effect on income tax revenue, the government’s expenditure moderates the effect of trade openness and the service sector on income tax revenue. However, the moderation only increases the trade openness’ effect on income tax revenue. The service sector’s effect on income tax revenue is reduced by the moderation. It implies that the optimization of income tax revenue can be carried out through government’s expenditure so that the trade openness and the service sector can be boosted. However, to prevent the negative effect of the service sector on income tax revenue, additional efforts are needed to make the informal sector from the service sector as the source of negative effect become the formal sector.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"6 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139959215","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

Government Effectiveness Moderation On The Effect Of Per Capita Income And Exchange Rate On Goods And Services Tax Revenue In East Asia And Pacific 人均收入和汇率对东亚及太平洋地区商品和服务税收入的影响之政府效能调节

Educoretax Pub Date : 2024-02-19 DOI: 10.54957/educoretax.v4i2.729

Desak Ari Gita Wahyuni, Suparna Wijaya

{"title":"Government Effectiveness Moderation On The Effect Of Per Capita Income And Exchange Rate On Goods And Services Tax Revenue In East Asia And Pacific","authors":"Desak Ari Gita Wahyuni, Suparna Wijaya","doi":"10.54957/educoretax.v4i2.729","DOIUrl":"https://doi.org/10.54957/educoretax.v4i2.729","url":null,"abstract":"Taxes have been known as the main source of revenue in every country. Tax on Goods and Services is a clear example of how tax revenue can contribute as a source of government revenue. This type of tax has been implemented in more than 143 countries in the world under the name Goods and Services Tax (GST) or Value Added Tax (VAT), including developed and developing countries which are members of the East Asia and Pacific region. Over the past few years, the issue of GST has become a hot topic of discussion as an approach in fiscal policy to reduce the budget deficit. New challenges and risks arose in line with the efforts of policy makers to maintain and accelerate economic growth in the East Asia and Pacific region. Deglobalization, population aging, and climate change overshadow the prospects for economic growth in this region, which has initially developed rapidly through trade. This research contributes to presenting the results of empirical literature regarding the determinants of tax revenue on goods and services in 12 countries that are members of the East Asia and Pacific region during the 2010-2019 period. Through a quantitative approach and panel data regression analysis method, the results show that the dependent variable GST can be explained by the independent variables consisting of Per Capita Income (PCI) and Exchange Rate (EXCH) of 56.42%. Per Capita Income, Exchange Rate has a positive and significant effect on Goods and Services Tax revenue. Meanwhile, moderation by the Government Effectiveness variable weakens the influence of the two independent variables so that the PCI and EXCH coefficient values become negative. This study also uses the variable Service Sector Contribution to GDP (SERV) as a control variable.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"21 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140450470","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

Factors Affecting The Local Taxes Revenue By Provincial Governments In Indonesia 影响印度尼西亚省级政府地方税收的因素

Educoretax Pub Date : 2024-02-11 DOI: 10.54957/educoretax.v4i1.718

Muhammad Ramadhan Zulfi, Suparna Wijaya

{"title":"Factors Affecting The Local Taxes Revenue By Provincial Governments In Indonesia","authors":"Muhammad Ramadhan Zulfi, Suparna Wijaya","doi":"10.54957/educoretax.v4i1.718","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.718","url":null,"abstract":"This study aims to investigate the influence of regional gross domestic product (GDP), population size, and the poverty rate on the local tax revenues of Indonesian provincial governments. Secondary data from the publications of the Central Statistics Agency (Badan Pusat Statistik) covering a 5-year period from 2016 to 2020 were utilized for this research. The study focuses on 34 provinces in Indonesia. The research employs panel data regression with the panel-generalized least squares model. The findings indicate that regional GDP has a positive and significant impact on the local tax revenues of provincial governments. An increase in the population size also positively and significantly affects the local tax revenues. Conversely, a rise in the percentage of the population living in poverty has a negative and significant effect on local tax revenues of provincial governments. The simultaneous influence of regional GDP, population size, and the poverty rate on local tax revenues is also significant. To promote higher local tax revenues, the government should encourage economic growth in the regions and invest in enhancing the quality of human resources. This approach would lead to increased regional GDP and population, thereby boosting local tax revenues. Furthermore, efforts to reduce poverty levels would raise consumption and income among the population, ultimately contributing to increased local tax revenues.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"106 27","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139785483","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 Population Size And Number Of Motor Vehicles On Local Tax Revenue With GRDP As A Moderating Variable 以 GRDP 为调节变量，人口规模和机动车数量对地方税收的影响

Educoretax Pub Date : 2024-02-11 DOI: 10.54957/educoretax.v4i1.717

Rama Bhaskara Praja, Suparna Wijaya

{"title":"The Effect Of Population Size And Number Of Motor Vehicles On Local Tax Revenue With GRDP As A Moderating Variable","authors":"Rama Bhaskara Praja, Suparna Wijaya","doi":"10.54957/educoretax.v4i1.717","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.717","url":null,"abstract":"Local taxes play a crucial role in advancing a region. Besides financing local government expenditures, local taxes also enable regional governments to create greater fiscal autonomy, providing flexibility in fund allocation. However, the contribution of local taxes to regional revenue remains relatively small, at only 38%. Therefore, it is essential to identify factors influencing local tax revenues across all provinces in Indonesia to optimize local tax revenue. This research employs linear regression with generalized least square (GLS). The results indicate that the population size, the number of motorized vehicles, Gross Regional Domestic Product (GRDP), interaction between population size and GRDP, and interaction between the number of motor vehicles and GRDP, have a significant effect on local tax revenues simultaneously. However, partially, the population size does not affect local tax revenues. On the other hand, the number of motor vehicles and GRDP positively influence local tax revenues. Furthermore, the moderation regression analysis reveals that GRDP strengthens the influence of the population size on local tax revenues. Conversely, the interaction between GRDP and the number of motor vehicles shows that GRDP weakens the positive effect of the number of motor vehicles on local tax revenues.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"118 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139785570","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 Population Size And Number Of Motor Vehicles On Local Tax Revenue With GRDP As A Moderating Variable 以 GRDP 为调节变量，人口规模和机动车数量对地方税收的影响

Educoretax Pub Date : 2024-02-11 DOI: 10.54957/educoretax.v4i1.717

Rama Bhaskara Praja, Suparna Wijaya

{"title":"The Effect Of Population Size And Number Of Motor Vehicles On Local Tax Revenue With GRDP As A Moderating Variable","authors":"Rama Bhaskara Praja, Suparna Wijaya","doi":"10.54957/educoretax.v4i1.717","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.717","url":null,"abstract":"Local taxes play a crucial role in advancing a region. Besides financing local government expenditures, local taxes also enable regional governments to create greater fiscal autonomy, providing flexibility in fund allocation. However, the contribution of local taxes to regional revenue remains relatively small, at only 38%. Therefore, it is essential to identify factors influencing local tax revenues across all provinces in Indonesia to optimize local tax revenue. This research employs linear regression with generalized least square (GLS). The results indicate that the population size, the number of motorized vehicles, Gross Regional Domestic Product (GRDP), interaction between population size and GRDP, and interaction between the number of motor vehicles and GRDP, have a significant effect on local tax revenues simultaneously. However, partially, the population size does not affect local tax revenues. On the other hand, the number of motor vehicles and GRDP positively influence local tax revenues. Furthermore, the moderation regression analysis reveals that GRDP strengthens the influence of the population size on local tax revenues. Conversely, the interaction between GRDP and the number of motor vehicles shows that GRDP weakens the positive effect of the number of motor vehicles on local tax revenues.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"18 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139845683","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