Educoretax最新文献

筛选

英文中文

Exploring The Impact Of Per Capita Income And Population Size On VAT Revenue In APEC Member Countries 探讨亚太经合组织成员国人均收入和人口规模对增值税收入的影响

Educoretax Pub Date : 2023-12-31 DOI: 10.54957/educoretax.v3i4.661

Muhammad Hafiz Fadhilah, Suparna Wijaya

{"title":"Exploring The Impact Of Per Capita Income And Population Size On VAT Revenue In APEC Member Countries","authors":"Muhammad Hafiz Fadhilah, Suparna Wijaya","doi":"10.54957/educoretax.v3i4.661","DOIUrl":"https://doi.org/10.54957/educoretax.v3i4.661","url":null,"abstract":"This research aims to evaluate how per capita income and population size impact Value Added Tax (VAT) revenue, considering corruption control variables as moderating factors. VAT revenue is the dependent variable in this study, while per capita income and population size are the independent variables. The influence of corruption control variables is also explored as interacting with the independent variables in affecting VAT revenue. The data used is sourced from World Bank Data, covering the period from 2008 to 2020. The analytical method employed is panel data regression using the panel-corrected standard error (PCSE) model. The research results indicate that per capita income has a negative influence on VAT revenue, meaning that as a country's per capita income increases, VAT revenue tends to decrease. Meanwhile, population size has a positive impact on VAT revenue, indicating that as a country's population size grows, VAT revenue tends to increase. Furthermore, it is found that the influence of corruption control variables interacts with per capita income. This interaction strengthens its impact on VAT revenue. However, when corruption control variables interact with population size, their influence on VAT revenue becomes weaker.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"114 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139135414","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 in the Association between Tax Avoidance and Cost of Debt 可持续发展信息披露在避税与债务成本关联中的调节作用

Educoretax Pub Date : 2023-12-24 DOI: 10.54957/educoretax.v3i4.629

Amrie Firmansyah, Irfan Fauzi, Much. Rizal P. Geno, D. K. Prakosa, Adhitya Jati Purwaka

{"title":"The Moderating Role of Sustainability Disclosure in the Association between Tax Avoidance and Cost of Debt","authors":"Amrie Firmansyah, Irfan Fauzi, Much. Rizal P. Geno, D. K. Prakosa, Adhitya Jati Purwaka","doi":"10.54957/educoretax.v3i4.629","DOIUrl":"https://doi.org/10.54957/educoretax.v3i4.629","url":null,"abstract":"Company funding can derive from debt and shares. Managers' funding decisions have an impact on the costs that the company must bear. Even though it has high risks and many requirements, managers use much debt in company funding. The company must bear the debt costs associated with this funding. This research examines the effect of tax avoidance on the cost of debt. This research also uses sustainability disclosure as a moderating variable. This research uses manufacturing company financial report data from www.idnfinancials.com from 2016 to 2020. Based on purposive sampling, the total number of observations can be used in this research is 276. Hypothesis testing was carried out using multiple linear regression analysis for cross-section data. This research concludes that tax avoidance positively affects the cost of debt. This research also finds that sustainability disclosure strengthens the positive influence of tax avoidance on the cost of debt. This research contributes to providing literature on the role of sustainability implemented in companies in one of the developing countries. This implementation can be associated with managerial decisions that may not always align with the interests of company owners.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"2018 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139159951","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

Analisis Manajemen Pajak Pada Perusahaan Manufaktur: Studi Kasus PT OMG 制造企业税务管理分析：PT OMG 案例研究

Educoretax Pub Date : 2023-11-17 DOI: 10.54957/educoretax.v3i4.572

Kamiliya M.A. Heriana, R. A. Rismarina, Audithya Prawita, Jagad Satrio Husein, Ferry Irawan

引用次数: 0

首页上一页