Indonesia's Tax Amnesty potentially will increase state tax revenues in rupiah; however, it cannot increase tax compliance as measured by the tax ratio value. Tax audit as a law enforcement needs to be carried out on taxpayers with high risk in utilizing tax amnesty policies for tax avoidance. By comparing the ratio of tax payment revenue (TPR) in manufacturing companies listed on IDX, this study finds that most of the samples are indicated to have a high risk of tax avoidance, since the value of TPR is significantly lower when the tax amnesty is enacted, compared to that prior to the enactment. To determine which taxpayers are doing illegal tax avoidance and need to be audited, further analysis is necessary for those with significant TPR reduction, one of which is by analyzing the financial ratios. This method is possibly used for each industry due to its different characteristics. It facilitates both the tax authority to increase taxpayer compliance and the taxpayer to make tax planning.
The lack of teachers in making variations of learning media causes students' interest in learning to decrease. Therefore, it is necessary to develop various learning media, one of which is power point-based electronic media. In this study, using the research and development method developed by Borg & Gall. Small group trial involving 10 students. And the large group (field) trial involved 30 students. The results of the assessment obtained from small group trials regarding the quality of the learning media developed in terms of content/material aspects included in the criteria of "very good" as much as 90%, in the good category as much as 10%, while in the category of quite good, not good and very poor. both by 0% each. The results of the assessment obtained from field trials regarding the quality of the developed learning media in terms of content/material aspects included in the "very good" criteria as much as 56.7%, in the good category as much as 40%, in the quite good category 3.3%, while in the category of less good and very unfavorable respectively by 0%.
The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.
Domestic institutional shareholders and foreign shareholders differently influence firm value. Using panel data from the manufacturing company listed in the Indonesia Stock Exchange (IDX), from 2014 to 2017, and regression analysis, these types of shareholders have a positive and significant impact on the firm value with an inverted U-shaped. The influence of domestic institutional share-holders to the firm value is more significant than that of the foreign shareholder indicated by the coefficient value from the regression results. The best combination of shareholders to obtain the optimum firm value are the domestic institutional shareholder no more than 35.26 percent and the foreign shareholder no more than 47.61 percent. The greater share ownership will increase shareholder intervention and benefit the majority shareholder. Effective monitoring improvements are needed so that the majority of shareholder intervention can be reduced.
A financial strength is a very important factor for a local government because it can support the government function, providing goods and services to the society. The main sources of the financing are tax revenues from hotels, restaurants, entertainments, and parking. There are some obstacles to collect these taxes with the self-assessment system because the taxpayers are reluctant to report the actual income. Besides these tax revenues, the property tax, such as land and building taxes have some problems for collecting. This paper proposes the intensification strategy by using SWOT analysis to strength Medan City's financing. A semi-structured interviewing is conducted to respondents, such as local tax officers, central tax officers, tax lecturers, and taxpayers to collect data and information about strengths, weaknesses, opportunities, and threats. After making SWOT analysis, the results are discussed with the respondents. This paper proposes 12 strategies to increase property tax and 17 strategies to increase tax revenues from hotels, restaurants, entertainments, and parking. These strategies generate 5 policies to monitor, update data, increase human resources, counsel and socialize, improve coordinating, and cooperate with other units.
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