Pub Date : 2024-07-24DOI: 10.54957/educoretax.v4i7.938
Ilham Condro Prabowo, Muhammad Alifian Ramadhia
Officially launched by the Indonesian National Police in early 2023, the Samsat Digital Nasional (SIGNAL) application is a digital platform for motor vehicle tax payments, allowing taxpayers to pay via smartphones. This research aims to identify critical factors influencing the successful adoption of the SIGNAL application, such as perceived ease of use, perceived usefulness, enjoyment, and intention to use on actual use of the application, particularly in South Tangerang, Banten, Indonesia, using the Extended Technology Acceptance Model (TAM). Primary data for this study were collected through a questionnaire distributed to 98 respondents. It was found that 91 respondents met the criteria for taxpayers who had made tax payments using the SIGNAL application. The Data analysis method uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to explore the relationships between the variables. The results indicate that perceived ease of use and enjoyment positively influence users' intention to use, while perceived usefulness does not significantly affect intention to use. However, the intention to use positively significantly affects actual usage. These findings underscore the factors driving e-government service adoption and highlight the importance of user experience in application design. The study contributes to understanding digital service adoption in the public sector, suggesting that future strategies of Indonesian National Police should prioritize ease of use and enjoyment to enhance application usage.
Samsat Digital Nasional (SIGNAL) 应用程序是印尼国家警察局于 2023 年初正式推出的机动车税支付数字平台，纳税人可通过智能手机支付税款。本研究旨在利用扩展技术接受模型（TAM）确定影响成功采用 SIGNAL 应用程序的关键因素，如感知易用性、感知有用性、喜爱程度和实际使用该应用程序的意向，特别是在印度尼西亚万丹省南丹格朗市。本研究的原始数据是通过向 98 名受访者发放调查问卷收集的。结果发现，91 名受访者符合使用 SIGNAL 应用程序缴税的纳税人标准。数据分析方法采用偏最小二乘法结构方程模型（PLS-SEM）来探索变量之间的关系。结果表明，感知易用性和乐趣对用户的使用意向有积极影响，而感知有用性对使用意向没有显著影响。然而，使用意向对实际使用产生了积极影响。这些发现强调了电子政务服务采用的驱动因素，并突出了用户体验在应用设计中的重要性。这项研究有助于理解公共部门对数字服务的采用，并建议印尼国家警察的未来战略应优先考虑易用性和趣味性，以提高应用程序的使用率。
{"title":"Analyzing factors behind the successful adoption of the Samsat Digital National (SIGNAL) application for motor vehicle tax payment","authors":"Ilham Condro Prabowo, Muhammad Alifian Ramadhia","doi":"10.54957/educoretax.v4i7.938","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.938","url":null,"abstract":"Officially launched by the Indonesian National Police in early 2023, the Samsat Digital Nasional (SIGNAL) application is a digital platform for motor vehicle tax payments, allowing taxpayers to pay via smartphones. This research aims to identify critical factors influencing the successful adoption of the SIGNAL application, such as perceived ease of use, perceived usefulness, enjoyment, and intention to use on actual use of the application, particularly in South Tangerang, Banten, Indonesia, using the Extended Technology Acceptance Model (TAM). Primary data for this study were collected through a questionnaire distributed to 98 respondents. It was found that 91 respondents met the criteria for taxpayers who had made tax payments using the SIGNAL application. The Data analysis method uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to explore the relationships between the variables. The results indicate that perceived ease of use and enjoyment positively influence users' intention to use, while perceived usefulness does not significantly affect intention to use. However, the intention to use positively significantly affects actual usage. These findings underscore the factors driving e-government service adoption and highlight the importance of user experience in application design. The study contributes to understanding digital service adoption in the public sector, suggesting that future strategies of Indonesian National Police should prioritize ease of use and enjoyment to enhance application usage.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"16 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141808789","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}
Pub Date : 2024-07-18DOI: 10.54957/educoretax.v4i7.881
Lulus Solikhatin, Rachmad Utomo
This research aims to investigate the considerations of employees at the Directorate General of Taxes in participating in the Internal Job Vacancy (IJV) program and their post-placement adaptation practices in the recent workplace. The study adopts a qualitative approach by interviewing individuals who have successfully completed the IJV program and are affiliated with the Directorate General of Taxes. The research describes the various considerations reported by the participants regarding their decision to participate in the IJV program, which are then compared with relevant theories and categorized into four main categories: homebase, passion, organizational policies, and job satisfaction. Furthermore, the research also explores the phenomenon of culture shock and adaptation practices in the recent workplace. The adaptation practices are classified into two categories: job-related and equipment-related adaptation, as well as adaptation with colleagues. Job-related and equipment-related adaptation involves employees participating in training, engaging in self-directed learning, and adopting a "learning by doing" approach. On the other hand, adaptation with colleagues involves open communication and familiarizing oneself with communication practices, including hierarchical communication with managers, within the work environment.
{"title":"Adaptation of Directorate General of Taxes employees participating in the Internal Job Vacancy (IJV) program","authors":"Lulus Solikhatin, Rachmad Utomo","doi":"10.54957/educoretax.v4i7.881","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.881","url":null,"abstract":"This research aims to investigate the considerations of employees at the Directorate General of Taxes in participating in the Internal Job Vacancy (IJV) program and their post-placement adaptation practices in the recent workplace. The study adopts a qualitative approach by interviewing individuals who have successfully completed the IJV program and are affiliated with the Directorate General of Taxes. The research describes the various considerations reported by the participants regarding their decision to participate in the IJV program, which are then compared with relevant theories and categorized into four main categories: homebase, passion, organizational policies, and job satisfaction. Furthermore, the research also explores the phenomenon of culture shock and adaptation practices in the recent workplace. The adaptation practices are classified into two categories: job-related and equipment-related adaptation, as well as adaptation with colleagues. Job-related and equipment-related adaptation involves employees participating in training, engaging in self-directed learning, and adopting a \"learning by doing\" approach. On the other hand, adaptation with colleagues involves open communication and familiarizing oneself with communication practices, including hierarchical communication with managers, within the work environment.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141826982","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}
Pub Date : 2024-07-16DOI: 10.54957/educoretax.v4i7.985
Muhammad Harjuno Darpito, Winata Winata, E. T. Kusnarno
Various corruption cases involving tax officials have eroded public trust in the Directorate General of Taxes. This can be seen from a survey conducted by political indicators in April 2023 which showed that public trust in the Directorate General of Taxes was only 53.7 percent in terms of tax management. This research examines the propaganda strategy of the Directorate General of Taxes in an effort to build public trust. The theory used in this research is Arthur F. Lykke, Jr.'s strategy theory. The research method uses a qualitative design with data collection techniques through interviews and literature studies. The results showed that the Directorate General of Taxes' strategy in building public trust uses human resources and social media (means) to conduct propaganda through Instagram, by prioritizing crisis management on social media (ways) with the aim of building public trust in the Directorate General of Taxes (ends). The Directorate General of Taxes' strategy in building public trust is a combination of using the resources of 44,787 personnel spread throughout Indonesia with the support of increasing social media followers applying the concept of Employee Advocacy and supported by Tax Volunteers for the Country (Renjani) to conduct propaganda through Instagram with the aim of building public trust has succeeded in restoring public trust in the Directorate General of Taxes, this can be seen from the political indicator survey in July 2023 which shows that public trust in the Directorate General of Taxes rose to 83.7 percent in terms of tax management.
涉及税务官员的各种腐败案件削弱了公众对税务总局的信任。2023 年 4 月的一项政治指标调查显示，在税收管理方面，公众对税务总局的信任度仅为 53.7%。本研究探讨了税务总局为建立公众信任而采取的宣传策略。本研究采用的理论是 Arthur F. Lykke, Jr. 的战略理论。研究方法采用定性设计，通过访谈和文献研究收集数据。结果表明，税务总局在建立公众信任方面的战略是利用人力资源和社交媒体（手段），通过 Instagram 进行宣传，将社交媒体（途径）上的危机管理放在首位，目的是建立公众对税务总局的信任（目的）。税务总局的公信建设战略是将遍布印尼的 44787 名员工资源与增加社交媒体追随者的支持相结合，应用员工宣传概念，并在国家税务志愿者（Renjani）的支持下，通过 Instagram 进行宣传，以建立公信，成功恢复了公众对税务总局的信任，这一点可以从 2023 年 7 月的政治指标调查中看出，在税收管理方面，公众对税务总局的信任度上升至 83.7%。
{"title":"Directorate General of Taxes propaganda strategy to build public trust","authors":"Muhammad Harjuno Darpito, Winata Winata, E. T. Kusnarno","doi":"10.54957/educoretax.v4i7.985","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.985","url":null,"abstract":"Various corruption cases involving tax officials have eroded public trust in the Directorate General of Taxes. This can be seen from a survey conducted by political indicators in April 2023 which showed that public trust in the Directorate General of Taxes was only 53.7 percent in terms of tax management. This research examines the propaganda strategy of the Directorate General of Taxes in an effort to build public trust. The theory used in this research is Arthur F. Lykke, Jr.'s strategy theory. The research method uses a qualitative design with data collection techniques through interviews and literature studies. The results showed that the Directorate General of Taxes' strategy in building public trust uses human resources and social media (means) to conduct propaganda through Instagram, by prioritizing crisis management on social media (ways) with the aim of building public trust in the Directorate General of Taxes (ends). The Directorate General of Taxes' strategy in building public trust is a combination of using the resources of 44,787 personnel spread throughout Indonesia with the support of increasing social media followers applying the concept of Employee Advocacy and supported by Tax Volunteers for the Country (Renjani) to conduct propaganda through Instagram with the aim of building public trust has succeeded in restoring public trust in the Directorate General of Taxes, this can be seen from the political indicator survey in July 2023 which shows that public trust in the Directorate General of Taxes rose to 83.7 percent in terms of tax management.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"12 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141642141","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}
Pub Date : 2024-07-15DOI: 10.54957/educoretax.v4i7.965
Bahtiar Bahtiar, I. K. Wenten
This research aims to empirically prove the influence of sales growth and capital intensity on tax aggressiveness, with inventory intensity as a moderating variable. The independent variables used in this research are sales growth and capital intensity, while the dependent variable is tax aggressiveness, and inventory intensity serves as the moderating variable. The population of this research consists of Consumers Non-Cylicals sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection method is purposive sampling, yielding 12 companies or 60 observation samples. The data used are secondary data in the form of audited annual financial statements of each company. This research use Quantitative data analysis methods and associative problem formulation methods with causal relationships are used with the aid of E-views 12 software. The results indicate that sales growth and capital intensity simultaneously effect on tax aggressiveness. Partially, sales growth has a effect on tax aggressiveness, while capital intensity does not have a effect on tax aggressiviness. Additionally, the results indicate that inventory intensity does not moderate (weaken) the effect of sales growth on tax aggressiveness, nor does it moderate (weaken) the effect of capital intensity on tax aggressiveness.
{"title":"The influence of sales growth and capital intensity on tax aggressiveness with inventory intensity as a moderating variabel","authors":"Bahtiar Bahtiar, I. K. Wenten","doi":"10.54957/educoretax.v4i7.965","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.965","url":null,"abstract":"This research aims to empirically prove the influence of sales growth and capital intensity on tax aggressiveness, with inventory intensity as a moderating variable. The independent variables used in this research are sales growth and capital intensity, while the dependent variable is tax aggressiveness, and inventory intensity serves as the moderating variable. The population of this research consists of Consumers Non-Cylicals sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection method is purposive sampling, yielding 12 companies or 60 observation samples. The data used are secondary data in the form of audited annual financial statements of each company. This research use Quantitative data analysis methods and associative problem formulation methods with causal relationships are used with the aid of E-views 12 software. The results indicate that sales growth and capital intensity simultaneously effect on tax aggressiveness. Partially, sales growth has a effect on tax aggressiveness, while capital intensity does not have a effect on tax aggressiviness. Additionally, the results indicate that inventory intensity does not moderate (weaken) the effect of sales growth on tax aggressiveness, nor does it moderate (weaken) the effect of capital intensity on tax aggressiveness.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"26 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141645504","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}
Pub Date : 2024-07-15DOI: 10.54957/educoretax.v4i7.993
Cindy Prindiaznova Putri, Wahyu Nurul Hidayati
This research is entitled The Effect of Book Tax Differences and Total Asset Turnover on Profit Growth with Firm Size as a Moderating Variable. This research aims to empirically test and prove the influence of Book Tax Differences and Total Asset Turnover on Profit Growth moderated by Firm Size for Energy Sector companies listed on the Indonesia Stock Exchange in 2018-2022. This research was conducted using quantitative methods and the sampling technique used was purposive sampling. The population in this research is all energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as research samples was 7 companies. The results of this research indicate that book tax differences and total asset turnover simultaneously have a significant effect on profit growth. Meanwhile, the result of research partially proves that only the book tax differences variable has an effect on profit growth. Firm size as a moderating variable is able to strengthen the influence of book tax differences on profit growth. However, firm size does not strengthen or weaken the influence of asset turnover on profit growth.
本研究题为《以公司规模为调节变量，账面税差和总资产周转率对利润增长的影响》（The Effect of Book Tax Differences and Total Asset Turnover on Profit Growth with Firm Size as a Moderating Variable）。本研究旨在实证检验和证明 2018-2022 年在印度尼西亚证券交易所上市的能源行业公司的账面税率差异和总资产营业额对利润增长的影响，并以公司规模作为调节变量。本研究采用定量方法，使用的抽样技术是目的性抽样。本研究的研究对象是 2018-2022 年期间在印尼证券交易所上市的所有能源行业公司。作为研究样本的公司数量为 7 家。本研究结果表明，账面税收差异和总资产周转率同时对利润增长有显著影响。同时，研究结果部分证明了只有账面税收差异变量对利润增长有影响。公司规模作为一个调节变量，能够加强账面税负差异对利润增长的影响。然而，企业规模并没有加强或削弱资产周转率对利润增长的影响。
{"title":"The effect of book tax differences and total asset turnover on profit growth with company size as a moderating variable","authors":"Cindy Prindiaznova Putri, Wahyu Nurul Hidayati","doi":"10.54957/educoretax.v4i7.993","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.993","url":null,"abstract":"This research is entitled The Effect of Book Tax Differences and Total Asset Turnover on Profit Growth with Firm Size as a Moderating Variable. This research aims to empirically test and prove the influence of Book Tax Differences and Total Asset Turnover on Profit Growth moderated by Firm Size for Energy Sector companies listed on the Indonesia Stock Exchange in 2018-2022. This research was conducted using quantitative methods and the sampling technique used was purposive sampling. The population in this research is all energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as research samples was 7 companies. The results of this research indicate that book tax differences and total asset turnover simultaneously have a significant effect on profit growth. Meanwhile, the result of research partially proves that only the book tax differences variable has an effect on profit growth. Firm size as a moderating variable is able to strengthen the influence of book tax differences on profit growth. However, firm size does not strengthen or weaken the influence of asset turnover on profit growth.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"50 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141644734","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}
Pub Date : 2024-07-13DOI: 10.54957/educoretax.v4i7.974
Zahra Zuhrotun Nafi’ah, Agung Dinarjito
Indonesia is the largest producer of food waste in Southeast Asia. Food waste is a contributor to greenhouse gases, therefore there needs to be a mechanism to reduce food waste and one of them is through a methane-based carbon tax. This research aims to discuss whether there is potential for implementing a methane-based carbon tax on food waste in Indonesia. This research is a qualitative research approach systematic literature review (SLR) and using the PRISMA method. The literature used is publications published from 2020 to 2024. From the results of the literature review it emerged that there is potential for implementing a methane-based carbon tax as well as implementing a carbon tax on food waste as has been done abroad. It is hoped that this research can become a reference for formulating tax policies related to carbon tax so that it can reduce the impact of food waste which will damage the environment. The limitation of this research is that it has not examined the Government's readiness to implement a methane-based carbon tax.
{"title":"Analysis of the potential of implementing methane-based carbon tax on food waste in Indonesia","authors":"Zahra Zuhrotun Nafi’ah, Agung Dinarjito","doi":"10.54957/educoretax.v4i7.974","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.974","url":null,"abstract":"Indonesia is the largest producer of food waste in Southeast Asia. Food waste is a contributor to greenhouse gases, therefore there needs to be a mechanism to reduce food waste and one of them is through a methane-based carbon tax. This research aims to discuss whether there is potential for implementing a methane-based carbon tax on food waste in Indonesia. This research is a qualitative research approach systematic literature review (SLR) and using the PRISMA method. The literature used is publications published from 2020 to 2024. From the results of the literature review it emerged that there is potential for implementing a methane-based carbon tax as well as implementing a carbon tax on food waste as has been done abroad. It is hoped that this research can become a reference for formulating tax policies related to carbon tax so that it can reduce the impact of food waste which will damage the environment. The limitation of this research is that it has not examined the Government's readiness to implement a methane-based carbon tax.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"61 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141651965","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}
Pub Date : 2024-07-09DOI: 10.54957/educoretax.v4i7.882
Suparna Wijaya, Bhima Chandra Bhuana
Value Added Tax (VAT) is increasingly relied upon by an increasing number of economies, as shown by the global trend of increasing standard tax rates, but raises questions about the efficiency of its levy. This study revisits the determinants of VAT collection efficiency by using the C-efficiency ratio approach. Using a dataset of countries in the SEAO region (East Asia, Southeast Asia, and the Pacific), this study was performed quantitatively using a panel data regression analysis. The results show that the government effectiveness index is unlikely to be an appropriate proxy for the compliance gap. In terms of the policy gap, policy changes by increasing the standard VAT rate might reduce the C-efficiency ratio, whereas lowering the VAT registration threshold might not improve the C-efficiency ratio. However, the control of corruption index as a moderating variable could antagonize the negative effect of the VAT standard rate on the C-efficiency ratio. This finding corroborates previous studies and encourages discussion to find variables that better measure compliance and policy gap.
增值税（VAT）日益受到越来越多经济体的依赖，全球标准税率不断提高的趋势就表明了这一点，但增值税的征收效率却引发了质疑。本研究采用 C 效率比率法重新探讨了增值税征收效率的决定因素。本研究使用 SEAO 地区（东亚、东南亚和太平洋地区）国家的数据集，采用面板数据回归分析法进行定量分析。研究结果表明，政府效能指数不太可能成为衡量履约差距的适当替代指标。就政策差距而言，提高增值税标准税率的政策变化可能会降低 C 效率比，而降低增值税登记门槛则可能不会提高 C 效率比。然而，控制腐败指数这一调节变量可以拮抗增值税标准税率对 C 效率比率的负面影响。这一发现证实了以往的研究，并鼓励人们讨论如何找到更好地衡量合规性和政策差距的变量。
{"title":"Improving VAT collection efficiency through policy design and compliance improvement and moderated by control of corruption","authors":"Suparna Wijaya, Bhima Chandra Bhuana","doi":"10.54957/educoretax.v4i7.882","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.882","url":null,"abstract":"Value Added Tax (VAT) is increasingly relied upon by an increasing number of economies, as shown by the global trend of increasing standard tax rates, but raises questions about the efficiency of its levy. This study revisits the determinants of VAT collection efficiency by using the C-efficiency ratio approach. Using a dataset of countries in the SEAO region (East Asia, Southeast Asia, and the Pacific), this study was performed quantitatively using a panel data regression analysis. The results show that the government effectiveness index is unlikely to be an appropriate proxy for the compliance gap. In terms of the policy gap, policy changes by increasing the standard VAT rate might reduce the C-efficiency ratio, whereas lowering the VAT registration threshold might not improve the C-efficiency ratio. However, the control of corruption index as a moderating variable could antagonize the negative effect of the VAT standard rate on the C-efficiency ratio. This finding corroborates previous studies and encourages discussion to find variables that better measure compliance and policy gap.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"92 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141663985","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}
Pub Date : 2024-07-05DOI: 10.54957/educoretax.v4i7.908
Fatwatus Hidayah, Fitri Ahmad Kurniawan
Tax regulations undergo dynamic changes in every period of time. This also occurs in tax regulations for income tax 21 (PPh 21), one of which is individual income such as TER (average effective rate). With the average effective rate, individual taxpayers can now find their non-taxable income (PTKP) value more easily. This study intends to examine the effect of changes in the average effective rate (TER) on taxpayers' perceptions of their satisfaction and loyalty at KPP Pratama Gresik. A quantitative approach is applied in this study, with primary data collected through questionnaires distributed to individual taxpayers at KPP Pratama Gresik. The population of this study is all individual taxpayers at KPP Pratama Gresik, with a sample of 100 respondents obtained through accidental sampling technique. Data analysis shows that changes in TER (average effective rate) have a positive influence on the level of taxpayer satisfaction at KPP Pratama Gresik, in accordance with the first hypothesis. The results also support the second hypothesis which states that changes in TER (average effective rate) have a positive influence on taxpayer loyalty at KPP Pratama Gresik. The research contribution for the Directorate General of Taxes (DGT) is that in terms of increasing the tax revenue target, it must be driven by a sense of satisfaction and loyalty of taxpayers in paying taxes.
{"title":"The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik","authors":"Fatwatus Hidayah, Fitri Ahmad Kurniawan","doi":"10.54957/educoretax.v4i7.908","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.908","url":null,"abstract":"Tax regulations undergo dynamic changes in every period of time. This also occurs in tax regulations for income tax 21 (PPh 21), one of which is individual income such as TER (average effective rate). With the average effective rate, individual taxpayers can now find their non-taxable income (PTKP) value more easily. This study intends to examine the effect of changes in the average effective rate (TER) on taxpayers' perceptions of their satisfaction and loyalty at KPP Pratama Gresik. A quantitative approach is applied in this study, with primary data collected through questionnaires distributed to individual taxpayers at KPP Pratama Gresik. The population of this study is all individual taxpayers at KPP Pratama Gresik, with a sample of 100 respondents obtained through accidental sampling technique. Data analysis shows that changes in TER (average effective rate) have a positive influence on the level of taxpayer satisfaction at KPP Pratama Gresik, in accordance with the first hypothesis. The results also support the second hypothesis which states that changes in TER (average effective rate) have a positive influence on taxpayer loyalty at KPP Pratama Gresik. The research contribution for the Directorate General of Taxes (DGT) is that in terms of increasing the tax revenue target, it must be driven by a sense of satisfaction and loyalty of taxpayers in paying taxes.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":" 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141673581","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}
Pub Date : 2024-07-01DOI: 10.54957/educoretax.v4i7.865
Abdelkader Kasraoui, Kamel Naoui
The aim of this paper is to detect the determinants of transfer pricing in the Tunisian economic context. This study uses secondary data from financial statments of listed firms on the Tunis Stock Exchange (BVMT), as well as the notes published in the official bulletins and annual reports provided by the Tunisian Financial Market Council (CMF).The study period covered 10 years, from 2010 to 2019 with 310 observations. We use random effect model to verify financial and economic hypotheses in the Tunisian context. Robustness tests are also used to investigate the transfer pricing determinants’. We find that firm size, sector of activity, reinvestment of profits and tax loss’ imputation have a significant positive impact on the practice of transfer pricing. The originality of this study lies in the importance of the transfer pricing at the level of local companies with the presence of several tax rates in the same tax system, a range of tax incentives granted by the government and the imputation of perpetual loss over several years.These findings may serve the Tunisian government in its fight against transfer pricing.
{"title":"The determinants of transfer pricing: Evidence from Tunisian listed firms","authors":"Abdelkader Kasraoui, Kamel Naoui","doi":"10.54957/educoretax.v4i7.865","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.865","url":null,"abstract":"The aim of this paper is to detect the determinants of transfer pricing in the Tunisian economic context. This study uses secondary data from financial statments of listed firms on the Tunis Stock Exchange (BVMT), as well as the notes published in the official bulletins and annual reports provided by the Tunisian Financial Market Council (CMF).The study period covered 10 years, from 2010 to 2019 with 310 observations. We use random effect model to verify financial and economic hypotheses in the Tunisian context. Robustness tests are also used to investigate the transfer pricing determinants’. We find that firm size, sector of activity, reinvestment of profits and tax loss’ imputation have a significant positive impact on the practice of transfer pricing. The originality of this study lies in the importance of the transfer pricing at the level of local companies with the presence of several tax rates in the same tax system, a range of tax incentives granted by the government and the imputation of perpetual loss over several years.These findings may serve the Tunisian government in its fight against transfer pricing.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"12 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141709090","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}
Pub Date : 2024-06-03DOI: 10.54957/educoretax.v4i6.723
Ahamiah Nidaurrifa, Naela Zaqiyatul Misqiyah, Amrie Firmansyah
This research examines the relationship between tax avoidance and firm value by placing intellectual capital as a moderating variable. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) operating in the primary consumer goods sector, especially those in the food and beverage industry for 2019-2022. The method uses multiple linear regression panel data analysis to test the hypothesis. There were 68 samples used in testing after purposive sampling was carried out. The research results show that tax avoidance does not affect firm value. The presence of intellectual capital also cannot moderate the relationship between these two variables. It is hoped that this research can add to the literature for further research regarding the relationship between tax avoidance and firm value by including intellectual capital as a moderating factor. This research also contributes to investors making investment decisions related to tax planning policies in companies in the primary consumer sector, especially those in the food and beverage industry.
{"title":"The Moderating Role Of Intellectual Capital In The Relationship Between Tax Avoidance And Firm Value","authors":"Ahamiah Nidaurrifa, Naela Zaqiyatul Misqiyah, Amrie Firmansyah","doi":"10.54957/educoretax.v4i6.723","DOIUrl":"https://doi.org/10.54957/educoretax.v4i6.723","url":null,"abstract":"This research examines the relationship between tax avoidance and firm value by placing intellectual capital as a moderating variable. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) operating in the primary consumer goods sector, especially those in the food and beverage industry for 2019-2022. The method uses multiple linear regression panel data analysis to test the hypothesis. There were 68 samples used in testing after purposive sampling was carried out. The research results show that tax avoidance does not affect firm value. The presence of intellectual capital also cannot moderate the relationship between these two variables. It is hoped that this research can add to the literature for further research regarding the relationship between tax avoidance and firm value by including intellectual capital as a moderating factor. This research also contributes to investors making investment decisions related to tax planning policies in companies in the primary consumer sector, especially those in the food and beverage industry.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"52 27","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141269931","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}
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