Pub Date : 2023-12-31DOI: 10.54957/educoretax.v3i4.661
Muhammad Hafiz Fadhilah, Suparna Wijaya
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.
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Pub Date : 2023-12-24DOI: 10.54957/educoretax.v3i4.629
Amrie Firmansyah, Irfan Fauzi, Much. Rizal P. Geno, D. K. Prakosa, Adhitya Jati Purwaka
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.
{"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}
Pub Date : 2023-11-17DOI: 10.54957/educoretax.v3i4.572
Kamiliya M.A. Heriana, R. A. Rismarina, Audithya Prawita, Jagad Satrio Husein, Ferry Irawan
Pembayaran pajak merupakan salah satu kewajiban warga negara Indonesia kepada negara sebagai wujud nasionalisme masyarakat kepada negara. Sehingga setiap perusahaan diharapkan dapat menerapkan sistem manajemen pajak yang efektif dan efisien. Studi kasus yang digunakan dalam artikel ini adalah PT. OMG. PT. OMG merupakan salah satu perusahaan manufaktur mesin dan peralatan yang memproduksi robot industri di Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan metode pengumpulan data yakni wawancara dan studi literatur (jurnal terakreditasi, artikel, buku, dan berbagai sumber yang relevan dengan penelitian ini). Berdasarkan hasil penelitian yang telah dilakukan didapatkan bahwa metode yang digunakan PT. OMG adalah metode Gross Up. Secara keseluruhan dapat disimpulkan bahwa PT. OMG sudah melakukan manajemen perpajakan dengan baik karena sudah melakukan usaha untuk menghemat jumlah pajak yang harus dibayarkan tanpa melanggar peraturan yang berlaku
{"title":"Analisis Manajemen Pajak Pada Perusahaan Manufaktur: Studi Kasus PT OMG","authors":"Kamiliya M.A. Heriana, R. A. Rismarina, Audithya Prawita, Jagad Satrio Husein, Ferry Irawan","doi":"10.54957/educoretax.v3i4.572","DOIUrl":"https://doi.org/10.54957/educoretax.v3i4.572","url":null,"abstract":"Pembayaran pajak merupakan salah satu kewajiban warga negara Indonesia kepada negara sebagai wujud nasionalisme masyarakat kepada negara. Sehingga setiap perusahaan diharapkan dapat menerapkan sistem manajemen pajak yang efektif dan efisien. Studi kasus yang digunakan dalam artikel ini adalah PT. OMG. PT. OMG merupakan salah satu perusahaan manufaktur mesin dan peralatan yang memproduksi robot industri di Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan metode pengumpulan data yakni wawancara dan studi literatur (jurnal terakreditasi, artikel, buku, dan berbagai sumber yang relevan dengan penelitian ini). Berdasarkan hasil penelitian yang telah dilakukan didapatkan bahwa metode yang digunakan PT. OMG adalah metode Gross Up. Secara keseluruhan dapat disimpulkan bahwa PT. OMG sudah melakukan manajemen perpajakan dengan baik karena sudah melakukan usaha untuk menghemat jumlah pajak yang harus dibayarkan tanpa melanggar peraturan yang berlaku","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"12 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139265864","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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