Pub Date : 2024-06-03DOI: 10.54957/educoretax.v4i6.864
Bhima Chandra Bhuana, Suparna Wijaya
The less optimal tax revenue, the low level of income, the large proportion of shadow economy in the economies and the high level of corruption are problems for development. This study tries to revisit the linkage of these four development problems, and find out how corruption control conducted by the government can strengthen or weaken the impact of per capita income and shadow economy activities on tax revenue. A dataset of eighteen countries in the South Asia and Asia-Pacific region from 2002 to 2017 is analyzed using panel data regression. It was found that per capita income and government efforts to control corruption significantly have a positive effect on tax revenue, while the shadow economy significantly has a negative effect on tax revenue. Furthermore, as a moderating variable, government efforts to control corruption can significantly reduce the negative effect of the shadow economy on tax revenue. This finding suggests the urgency of controlling corruption by the government to optimize tax revenue, thereby overcoming development problems.
{"title":"Control Of Corruption In Moderating The Effect Of Per Capita Income And Shadow Economy On Tax Revenue","authors":"Bhima Chandra Bhuana, Suparna Wijaya","doi":"10.54957/educoretax.v4i6.864","DOIUrl":"https://doi.org/10.54957/educoretax.v4i6.864","url":null,"abstract":"The less optimal tax revenue, the low level of income, the large proportion of shadow economy in the economies and the high level of corruption are problems for development. This study tries to revisit the linkage of these four development problems, and find out how corruption control conducted by the government can strengthen or weaken the impact of per capita income and shadow economy activities on tax revenue. A dataset of eighteen countries in the South Asia and Asia-Pacific region from 2002 to 2017 is analyzed using panel data regression. It was found that per capita income and government efforts to control corruption significantly have a positive effect on tax revenue, while the shadow economy significantly has a negative effect on tax revenue. Furthermore, as a moderating variable, government efforts to control corruption can significantly reduce the negative effect of the shadow economy on tax revenue. This finding suggests the urgency of controlling corruption by the government to optimize tax revenue, thereby overcoming development problems.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141272364","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 : 2024-06-02DOI: 10.54957/educoretax.v4i6.835
Fawwaz Muhammad Zakli Pohan, Andri Marfiana
Digitalization of taxation such as DGT Online is one of the programs from DGT to be able to assist taxpayers in fulfilling compliance properly. In addition, Industrial Revolution 4.0 and Tax Administration 3.0 have almost the same principles as the DGT's tax digitalization program. Apart from the digital side, there is a public trust factor that can affect compliance. The results of this study obtained a conclusion that, the application of tax digitalization in terms of services, especially system convenience and supervision, has not been very effective in increasing tax compliance. This is seen from generation X and millennials. Other factors such as law enforcement and sanctions are prominent. Public trust in DGT's performance has been a consideration for taxpayers to remain tax compliant. The integrity value issued by the DGT is a guide for the community to comply with taxes. In addition, generational perspectives on compliance are generally similar, they remain tax compliant because they are aware of the effects of sanctions. What makes the difference is their response to corruption cases, where the millennial generation is more open and assertive than generation X.
税务数字化（如 DGT Online）是 DGT 为帮助纳税人正确履行纳税义务而实施的计划之一。此外，工业革命 4.0 和税收管理 3.0 与 DGT 的税收数字化计划有着几乎相同的原则。除了数字化方面，公众信任因素也会影响遵从度。本研究得出的结论是，税务数字化在服务方面的应用，尤其是系统便利性和监督方面，对提高纳税遵从度的效果并不明显。这一点从 X 世代和千禧一代身上可见一斑。其他因素，如执法和制裁，则表现突出。公众对税务总局工作的信任一直是纳税人保持纳税遵从的一个考虑因素。税务总局发布的诚信值是社会遵从纳税的指南。此外，各代人对遵纪守法的看法大致相同，他们保持遵纪守法纳税是因为他们知道制裁的影响。不同之处在于他们对腐败案件的反应，千禧一代比 X 代更加开放和自信。
{"title":"Perception Of Generation X And Millennials Towards Tax Compliance In Indonesia","authors":"Fawwaz Muhammad Zakli Pohan, Andri Marfiana","doi":"10.54957/educoretax.v4i6.835","DOIUrl":"https://doi.org/10.54957/educoretax.v4i6.835","url":null,"abstract":"Digitalization of taxation such as DGT Online is one of the programs from DGT to be able to assist taxpayers in fulfilling compliance properly. In addition, Industrial Revolution 4.0 and Tax Administration 3.0 have almost the same principles as the DGT's tax digitalization program. Apart from the digital side, there is a public trust factor that can affect compliance. The results of this study obtained a conclusion that, the application of tax digitalization in terms of services, especially system convenience and supervision, has not been very effective in increasing tax compliance. This is seen from generation X and millennials. Other factors such as law enforcement and sanctions are prominent. Public trust in DGT's performance has been a consideration for taxpayers to remain tax compliant. The integrity value issued by the DGT is a guide for the community to comply with taxes. In addition, generational perspectives on compliance are generally similar, they remain tax compliant because they are aware of the effects of sanctions. What makes the difference is their response to corruption cases, where the millennial generation is more open and assertive than generation X.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"18 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141273388","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 : 2024-06-02DOI: 10.54957/educoretax.v4i6.862
Dian Irsalina Listikarini, Suparna Wijaya
Taxes are considered as an important fiscal policy tool in catalyzing inclusive economic growth and achieving the Sustainable Development Goals. Latin America as a region with great natural resource potential, still has a narrow tax base due to problems of law enforcement, tax incentives and tariff reductions. The corporate income tax that significantly increases revenue in the Latin America/LAC region in 2019 around 3.7 percent of GDP is interesting to study. Therefore, this research was conducted to examine the determinants of corporate income tax revenue in the Latin American. This study uses panel data on 12 countries in Latin America in the 2008-2018 period. The statistical method used is a quantitative method with multiple linear regression. Based on testing the panel-corrected standard error estimation model is the best model. The results show that all independent variables simultaneously affect tax revenue. The variables of economic growth, FDI inflows, land area, and trade openness partially have a significant positive effect on corporate income tax revenues. Meanwhile, the tax attractiveness index variable has a significant negative effect on corporate income tax revenue in the Latin American. In addition, from the moderating variable, trade openness only managed to moderate the relationship between FDI inflows and corporate income tax revenues with a weakening result, and failed to moderate the relationship between economic growth and corporate income tax revenues. Based on the results of this study, it is necessary to further review the international trade policies in the Latin American because trade openness still tends to have no effect and even weaken the positive relationship between FDI inflows and corporate income tax revenues.
{"title":"Determinants Of Corporate Income Tax Revenue In Latin America","authors":"Dian Irsalina Listikarini, Suparna Wijaya","doi":"10.54957/educoretax.v4i6.862","DOIUrl":"https://doi.org/10.54957/educoretax.v4i6.862","url":null,"abstract":"Taxes are considered as an important fiscal policy tool in catalyzing inclusive economic growth and achieving the Sustainable Development Goals. Latin America as a region with great natural resource potential, still has a narrow tax base due to problems of law enforcement, tax incentives and tariff reductions. The corporate income tax that significantly increases revenue in the Latin America/LAC region in 2019 around 3.7 percent of GDP is interesting to study. Therefore, this research was conducted to examine the determinants of corporate income tax revenue in the Latin American. This study uses panel data on 12 countries in Latin America in the 2008-2018 period. The statistical method used is a quantitative method with multiple linear regression. Based on testing the panel-corrected standard error estimation model is the best model. The results show that all independent variables simultaneously affect tax revenue. The variables of economic growth, FDI inflows, land area, and trade openness partially have a significant positive effect on corporate income tax revenues. Meanwhile, the tax attractiveness index variable has a significant negative effect on corporate income tax revenue in the Latin American. In addition, from the moderating variable, trade openness only managed to moderate the relationship between FDI inflows and corporate income tax revenues with a weakening result, and failed to moderate the relationship between economic growth and corporate income tax revenues. Based on the results of this study, it is necessary to further review the international trade policies in the Latin American because trade openness still tends to have no effect and even weaken the positive relationship between FDI inflows and corporate income tax revenues.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"52 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141273856","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 : 2024-06-02DOI: 10.54957/educoretax.v4i6.863
Suparna Wijaya, Hasbiul Hashfi
This study examines how the informal economy, law enforcement, and e-government interact to affect value-added tax (VAT) revenue in middle-income countries in Asia Pacific in the period 2002-2018. Panel data regression analysis is used to estimate this relationship. The results show that the informal economy significantly reduces VAT revenue, while e-government implementation has a negative effect. E-government dampens the negative impact of informality on revenue. However, it strengthens the negative relationship between law and revenue, contrary to expectations. These findings underscore the importance of balanced tax reforms that take into account country-specific constraints. The expansion of e-governance should be accompanied by capacity building and efforts to reduce the informal economy. This study makes an empirical contribution by examining the joint impact of informality, governance, and technology on tax performance in developing countries.
{"title":"The Role Of Institutions And E-government In Mobilizing Value-Added Tax Revenue In Asia-Pacific Mid-Size Economies","authors":"Suparna Wijaya, Hasbiul Hashfi","doi":"10.54957/educoretax.v4i6.863","DOIUrl":"https://doi.org/10.54957/educoretax.v4i6.863","url":null,"abstract":"This study examines how the informal economy, law enforcement, and e-government interact to affect value-added tax (VAT) revenue in middle-income countries in Asia Pacific in the period 2002-2018. Panel data regression analysis is used to estimate this relationship. The results show that the informal economy significantly reduces VAT revenue, while e-government implementation has a negative effect. E-government dampens the negative impact of informality on revenue. However, it strengthens the negative relationship between law and revenue, contrary to expectations. These findings underscore the importance of balanced tax reforms that take into account country-specific constraints. The expansion of e-governance should be accompanied by capacity building and efforts to reduce the informal economy. This study makes an empirical contribution by examining the joint impact of informality, governance, and technology on tax performance in developing countries.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141274100","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 : 2024-03-31DOI: 10.54957/educoretax.v4i3.755
Emilio Pascal, Suparna Wijaya
This study aims to analyze the factors that affect tax revenue on international trade in ASEAN-5 countries. Data was obtained from The World Bank and analyzed using panel data regression. Variables used in this study are tax revenue on international trade, import growth, dwelling time, and government effectiveness. The results show that import growth, dwelling time, import growth that has been moderated by government effectiveness, and dwelling time that has been moderated by government effectiveness simultaneously affect tax revenue on international trade. Partially, import growth, dwelling time, and government effectiveness have a positive effect on tax revenue on international trade. However, when moderated by government effectiveness, import growth and dwelling time show a negative effect on tax revenue on international trade. The recommendation from this study is for the government to improve the quality of public services in the process of loading and unloading goods. Effective public services at ports and airports, balanced with efforts to reduce dwelling time, will increase tax revenue on international trade. The steps that the government can take are to simplify business processes at the port, for example, joint inspection between customs and quarantine authorities. In addition, the government needs to sterilize port and airport areas so that unauthorized parties do not hinder the flow of goods in and out. Public service improvements can also be made in other sectors because they have a significant impact on increasing tax revenue on international trades.
{"title":"Does Reduced Dwelling Time Leads To Higher Tax Revenue? The Important Role Of Government Effectiveness In ASEAN-5","authors":"Emilio Pascal, Suparna Wijaya","doi":"10.54957/educoretax.v4i3.755","DOIUrl":"https://doi.org/10.54957/educoretax.v4i3.755","url":null,"abstract":"This study aims to analyze the factors that affect tax revenue on international trade in ASEAN-5 countries. Data was obtained from The World Bank and analyzed using panel data regression. Variables used in this study are tax revenue on international trade, import growth, dwelling time, and government effectiveness. The results show that import growth, dwelling time, import growth that has been moderated by government effectiveness, and dwelling time that has been moderated by government effectiveness simultaneously affect tax revenue on international trade. Partially, import growth, dwelling time, and government effectiveness have a positive effect on tax revenue on international trade. However, when moderated by government effectiveness, import growth and dwelling time show a negative effect on tax revenue on international trade. The recommendation from this study is for the government to improve the quality of public services in the process of loading and unloading goods. Effective public services at ports and airports, balanced with efforts to reduce dwelling time, will increase tax revenue on international trade. The steps that the government can take are to simplify business processes at the port, for example, joint inspection between customs and quarantine authorities. In addition, the government needs to sterilize port and airport areas so that unauthorized parties do not hinder the flow of goods in and out. Public service improvements can also be made in other sectors because they have a significant impact on increasing tax revenue on international trades.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"13 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361226","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 : 2024-03-31DOI: 10.54957/educoretax.v4i3.748
Muslim Cendekiawan, Saraswati Nirmala Suci, Resi Ariyasa Qadri
This study is aimed to predict and explain the impact of taxpayers' perceptions of the Directorate General of Taxes and tax knowledge, moderated by taxpayer income level, on tax compliance, particularly in the aftermath of the Rafael Alun Trisambodo scandal. A distinctive feature of this study is the employment of perceptions of the Directorate General of Taxes as an independent variable, which is innovatively derived from text mining Twitter data, alongside the application of ordinal data for the taxpayer income variable. Employing a survey methodology, this research engaged with a diverse cohort of 133 taxpayer respondents. The analytical framework adopted herein is the structural equation modeling analysis, which facilitates a comprehensive examination of the relationships between the specified variables. The findings reveal a significant causality between taxpayers' tax knowledge and their compliance behavior, positing that an enhanced understanding of tax-related matters invariably leads to greater adherence to tax obligations. This outcome underscores the imperative for the Directorate General of Taxes to intensify efforts in the realm of taxpayer socialization and education, aiming to augment levels of tax compliance. The insights gleaned from this study are anticipated to serve as valuable inputs for the Directorate General of Taxes in formulating strategies to bolster tax compliance among the populace.
{"title":"Beyond Trisambodo Scandal: How Taxpayers’ Perception And Knowledge Influence Their Compliance","authors":"Muslim Cendekiawan, Saraswati Nirmala Suci, Resi Ariyasa Qadri","doi":"10.54957/educoretax.v4i3.748","DOIUrl":"https://doi.org/10.54957/educoretax.v4i3.748","url":null,"abstract":"This study is aimed to predict and explain the impact of taxpayers' perceptions of the Directorate General of Taxes and tax knowledge, moderated by taxpayer income level, on tax compliance, particularly in the aftermath of the Rafael Alun Trisambodo scandal. A distinctive feature of this study is the employment of perceptions of the Directorate General of Taxes as an independent variable, which is innovatively derived from text mining Twitter data, alongside the application of ordinal data for the taxpayer income variable. Employing a survey methodology, this research engaged with a diverse cohort of 133 taxpayer respondents. The analytical framework adopted herein is the structural equation modeling analysis, which facilitates a comprehensive examination of the relationships between the specified variables. The findings reveal a significant causality between taxpayers' tax knowledge and their compliance behavior, positing that an enhanced understanding of tax-related matters invariably leads to greater adherence to tax obligations. This outcome underscores the imperative for the Directorate General of Taxes to intensify efforts in the realm of taxpayer socialization and education, aiming to augment levels of tax compliance. The insights gleaned from this study are anticipated to serve as valuable inputs for the Directorate General of Taxes in formulating strategies to bolster tax compliance among the populace.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"94 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360312","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 : 2024-03-30DOI: 10.54957/educoretax.v4i3.747
Irwan Aribowo, Gede Komang, Chahya Bayu, Anta Kusuma, Agus Suryono, M. R. K. Muluk, Andy Fefta Wijaya
This research focuses on analyzing the effect of integrating the Population Identification Number (NIK) as a Taxpayer Identification Number (NPWP) on optimizing tax compliance for Individual Taxpayers (WPOP) at the Pondok Aren Pratama Tax Service Office (KPP Pratama Pondok Aren). The main motivation of this research is to evaluate the extent to which the integration of NIK as a NPWP can increase tax compliance and tax administration efficiency. Using a descriptive qualitative approach, this research collected primary data through interviews with Taxpayers registered at Pondok Aren Pratama Tax Service Office. The research results show that the majority of Taxpayers do not understand the process and importance of integrating NIK as NPWP. However, effective outreach and increased awareness can encourage better tax compliance. This research provides an important contribution to understanding regarding the implementation of tax policies and strategies to increase tax compliance in Indonesia.
本研究的重点是分析将人口识别号（NIK）整合为纳税人识别号（NPWP）对优化 Pondok Aren Pratama 纳税服务办公室（KPP Pratama Pondok Aren）个人纳税人（WPOP）的纳税遵从度的影响。本研究的主要动机是评估将 NIK 整合为 NPWP 能在多大程度上提高纳税遵从度和税务管理效率。本研究采用描述性定性方法，通过采访在 Pondok Aren Pratama 税务服务局登记的纳税人收集原始数据。研究结果表明，大多数纳税人并不了解将 NIK 纳入 NPWP 的流程和重要性。然而，有效的外联活动和意识的提高可以鼓励纳税人更好地遵守税法。这项研究为了解印尼税收政策的实施情况和提高纳税遵从度的策略做出了重要贡献。
{"title":"Integration Of Population Identification Number (NIK) As Taxpayer Identification Number (NPWP) For Optimizing Tax Compliance: Case Study At Pondok Aren Pratama Tax Service Office","authors":"Irwan Aribowo, Gede Komang, Chahya Bayu, Anta Kusuma, Agus Suryono, M. R. K. Muluk, Andy Fefta Wijaya","doi":"10.54957/educoretax.v4i3.747","DOIUrl":"https://doi.org/10.54957/educoretax.v4i3.747","url":null,"abstract":"This research focuses on analyzing the effect of integrating the Population Identification Number (NIK) as a Taxpayer Identification Number (NPWP) on optimizing tax compliance for Individual Taxpayers (WPOP) at the Pondok Aren Pratama Tax Service Office (KPP Pratama Pondok Aren). The main motivation of this research is to evaluate the extent to which the integration of NIK as a NPWP can increase tax compliance and tax administration efficiency. Using a descriptive qualitative approach, this research collected primary data through interviews with Taxpayers registered at Pondok Aren Pratama Tax Service Office. The research results show that the majority of Taxpayers do not understand the process and importance of integrating NIK as NPWP. However, effective outreach and increased awareness can encourage better tax compliance. This research provides an important contribution to understanding regarding the implementation of tax policies and strategies to increase tax compliance in Indonesia.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"48 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140363258","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}
Tobacco consumption remains high despite its numerous negative impacts. In this study, the author aims to identify the variables influencing cigarette consumption This study aims to identify the variables influencing cigarette consumption. The independent variables include excise tax rates, gross tertiary education enrollment, and per capita income. This research employs a quantitative method utilizing panel data regression in all provinces of Indonesia for 2018-2022. The results indicate that both excise tax rates and per capita income postively impact cigarette consumption. Gross tertiary education enrollment, on the other hand, are the sole variable exhibiting a negative influence on cigarette consumption. This study contributes to existing research literature and offers potential avenues for further investigation.
{"title":"Excise Tax, Education, And Income Factors: Impact On Cigarette Consumption","authors":"Zufar Lutfi Wisanggeni, Masruri Muchtar, Pardomoan Robinson Sihombing","doi":"10.54957/educoretax.v4i3.708","DOIUrl":"https://doi.org/10.54957/educoretax.v4i3.708","url":null,"abstract":"Tobacco consumption remains high despite its numerous negative impacts. In this study, the author aims to identify the variables influencing cigarette consumption This study aims to identify the variables influencing cigarette consumption. The independent variables include excise tax rates, gross tertiary education enrollment, and per capita income. This research employs a quantitative method utilizing panel data regression in all provinces of Indonesia for 2018-2022. The results indicate that both excise tax rates and per capita income postively impact cigarette consumption. Gross tertiary education enrollment, on the other hand, are the sole variable exhibiting a negative influence on cigarette consumption. This study contributes to existing research literature and offers potential avenues for further investigation.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"43 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140362099","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 : 2024-03-19DOI: 10.54957/educoretax.v4i3.676
Daniel Edgar Hirasma Saragi, Amrie Firmansyah
Industry in an area can cause environmental quality degradation due to hazardous and toxic (B3) waste generated and polluting the environment. To maintain environmental sustainability in the future, it is necessary to establish a policy to control B3 waste disposal activities. Tax, as one of the regular end instruments, is a tool that the government can use to control waste disposal and is a source of earmarking state revenue. This study analyzes the scheme, benefits, and challenges of taxing industrial hazardous waste disposal. Thus, this policy can be a control tool and source of revenue to overcome negative environmental impacts due to company activities. This research applies a qualitative method with literature study data collection techniques. The literature study analyzed documents related to the research topic, such as letters, photo archives, meeting minutes, journals, diaries, etc. The research concludes that taxation of B3 waste disposal can be applied by official assessment by the Bekasi Regency Regional Government by establishing a special location where the tax subject disposes of its waste and determining the amount of tax payable. The rate used is advalorem, which refers to the capacity of the waste disposed by the company. Administrative aspects, legal certainty, and supervision are critical in implementing this policy. The policy can be implemented if the government has provided adequate infrastructure, resources, monitoring, and law enforcement mechanisms. This research is expected to prepare public policies related to economic and environmental management by the Indonesian government at the regional government level.
{"title":"Tax On Industrial B3 Waste As An Environmental Control Instrument In Bekasi District","authors":"Daniel Edgar Hirasma Saragi, Amrie Firmansyah","doi":"10.54957/educoretax.v4i3.676","DOIUrl":"https://doi.org/10.54957/educoretax.v4i3.676","url":null,"abstract":"Industry in an area can cause environmental quality degradation due to hazardous and toxic (B3) waste generated and polluting the environment. To maintain environmental sustainability in the future, it is necessary to establish a policy to control B3 waste disposal activities. Tax, as one of the regular end instruments, is a tool that the government can use to control waste disposal and is a source of earmarking state revenue. This study analyzes the scheme, benefits, and challenges of taxing industrial hazardous waste disposal. Thus, this policy can be a control tool and source of revenue to overcome negative environmental impacts due to company activities. This research applies a qualitative method with literature study data collection techniques. The literature study analyzed documents related to the research topic, such as letters, photo archives, meeting minutes, journals, diaries, etc. The research concludes that taxation of B3 waste disposal can be applied by official assessment by the Bekasi Regency Regional Government by establishing a special location where the tax subject disposes of its waste and determining the amount of tax payable. The rate used is advalorem, which refers to the capacity of the waste disposed by the company. Administrative aspects, legal certainty, and supervision are critical in implementing this policy. The policy can be implemented if the government has provided adequate infrastructure, resources, monitoring, and law enforcement mechanisms. This research is expected to prepare public policies related to economic and environmental management by the Indonesian government at the regional government level.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"44 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140228912","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}
This study examines the effect of intellectual capital on firm value with tax avoidance as moderation in health sector companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic. CTTOR is employed to find the level of tax avoidance, VAIC is used to find the value of intellectual capital, and Tobin's Q is used to find the firm value. The data used is company financial statement data from 2020 to 2022 using multiple linear regression analysis methods. The type of data is cross-section data and ordinary least squares (OLS) estimation technique. The sample was determined using a purposive sampling technique with a total research sample of 43 data. This study concluded that intellectual capital does not affect firm value. However, after moderation with tax avoidance, the interaction between intellectual capital and tax avoidance has a negative effect on firm value. Therefore, tax avoidance can moderate the effect of intellectual capital on firm value by reducing the negative effect of intellectual capital on firm value during the COVID-19 pandemic. The results of this study can be additional information for the Indonesian Capital Market Supervisory Authority (OJK) and the Tax Authority (DGT) in making rules regarding tax avoidance. OJK can also make policies regarding reporting the company's intellectual capital in one account to make it easier for novice investors to understand. DGT can utilize this research to evaluate corporate tax avoidance.
{"title":"Can Tax Avoidance Improve The Positive Relationship Between Intellectual Capital And Firm Value?","authors":"Anggit Kuncoro Aji, Firda Hidayatullah, Amrie Firmansyah","doi":"10.54957/educoretax.v4i3.724","DOIUrl":"https://doi.org/10.54957/educoretax.v4i3.724","url":null,"abstract":"This study examines the effect of intellectual capital on firm value with tax avoidance as moderation in health sector companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic. CTTOR is employed to find the level of tax avoidance, VAIC is used to find the value of intellectual capital, and Tobin's Q is used to find the firm value. The data used is company financial statement data from 2020 to 2022 using multiple linear regression analysis methods. The type of data is cross-section data and ordinary least squares (OLS) estimation technique. The sample was determined using a purposive sampling technique with a total research sample of 43 data. This study concluded that intellectual capital does not affect firm value. However, after moderation with tax avoidance, the interaction between intellectual capital and tax avoidance has a negative effect on firm value. Therefore, tax avoidance can moderate the effect of intellectual capital on firm value by reducing the negative effect of intellectual capital on firm value during the COVID-19 pandemic. The results of this study can be additional information for the Indonesian Capital Market Supervisory Authority (OJK) and the Tax Authority (DGT) in making rules regarding tax avoidance. OJK can also make policies regarding reporting the company's intellectual capital in one account to make it easier for novice investors to understand. DGT can utilize this research to evaluate corporate tax avoidance.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"275 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140255808","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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