Analysis of a tax amnesty’s effectiveness in Indonesia

Hajawiyah, Ain; Suryarini, Trisni; Kiswanto,; Tarmudji, Tarsis

doi:10.1016/j.intaccaudtax.2021.100415

Cited by 16 publications

(14 citation statements)

References 16 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…In addition to the cases above, there are many more cases that demonstrate corporate tax avoidance and have caused many losses to the state which have an impact on the country's economic growth because of their efforts to reduce tax costs which are a source of income for the state (Benkraiem et al, 2022;Hajawiyah et al, 2021;Hasan et al, 2022). In addition to the Gap Phenomenon, this study also found a research gap on the effect of tunneling incentives on tax avoidance.…”

Section: Introductionmentioning

confidence: 66%

“…This can be seen in the growth of tax revenue in 2019 of 1,545.3 Trillion Rupiah's, compared to nontax state revenue in the same year, which was only 405 Trillion Rupiah (Damayanti & Wulandari, 2021). There are cases in Indonesia regarding tax avoidance involving corporate taxpayers with the aim of minimizing the tax burden that must be paid through various means (Benkraiem et al, 2022;Hajawiyah et al, 2021). In this study, there is a gap phenomenon in the tax avoidance variable.…”

Section: Introductionmentioning

confidence: 90%

See 1 more Smart Citation

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

Suripto

Novitaria

2021

IJSSB

View full text Add to dashboard Cite

In Indonesia, there are tax evasion cases involving taxpayers paying taxes that must be paid in various ways. This gap phenomenon occurs in the case of a coal mining company that has been proven to have evaded tax. In addition, there are many more cases that show corporate tax evasion and have caused many state losses that impact the country's economic growth because of their efforts to reduce costs which are a source of income for the state. This study aims to provide empirical evidence of the effect of applying tunneling incentives, risk management, and firm characteristics using the leverage ratio and firm size, as independent variables, on tax avoidance as the dependent variable, with the use of Corporate Social Responsibility (CSR) as the independent variable. Variable moderator. Determination of the sample using the purposive sampling technique obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through Eviews-11. The results showed that tunneling incentive and firm size had a significant positive effect on tax avoidance. Risk management and leverage do not affect tax avoidance. Corporate social responsibility can only moderate the effect of tunneling incentives on tax avoidance and firm size on tax avoidance but cannot moderate the effect of risk management and leverage.

show abstract

Section: Introductionmentioning

confidence: 66%

Section: Introductionmentioning

confidence: 90%

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

Suripto

Novitaria

2021

IJSSB

View full text Add to dashboard Cite

show abstract

“…First is insufficient knowledge about tax (Hajawiyah et al, 2021). Five out of ten informants explained that the lack of knowledge and understanding about taxation causes an incompliance behavior in paying tax.…”

Section: Discussionmentioning

confidence: 99%

The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study

Prihatiningtias

Karo

2021

JEMA

View full text Add to dashboard Cite

Social media platforms have been an important source for the dissemination of information, especially during the COVID-19 social restrictions (work from home) mandate. As a result, most companies now rely more on social media influencers to deliver their brand values. However, many of these influencers do not report and pay their income tax from their social media paid activities. This study is the first to understand the reasons behind their tendency behavior to comply and or incompliance income tax in Indonesia during the COVID-19 pandemic. A qualitative method with in-depth interviews, observation, and documentation was used as the method of study. A total of thirteen Indonesian millennials influencers with a minimum number of 10,000 followers and taxable income from social media were involved in the study to share their views about their tax compliances behavior. Our findings revealed that there are indices that affect tax incompliant behavior among millennial social media influencers such as the sufficiency of knowledge about tax, unclear tax imposition and categorization mechanism, the level of trust, nationalism, and administrative needs for works. These finding also implies that there is an urge to educate influencers about tax compliance by using more suitable content and media to maximize the potential tax revenue from this booming profession.

show abstract

“…In the 2021's Tax Day, Sri Mulyani as Minister of Finance, explained that tax reform must be able to take advantage in digital technology optimally. The Directorate General of Taxes as part of the Ministry of Finance, has made improvements both in terms of internal administration and service quality through digital transformation, especially during the Covid-19 pandemic (Hajawiyah et al, 2021;Tibulca, 2021). This article focus on the digital transformation of the Directorate General of Taxes to support internal administration, as well as to improve tax services both normal conditions, and during the Covid-19 pandemic.…”

Section: Introductionmentioning

confidence: 99%

Review on Digital Transformation Policy of Directorate Generale of Taxes

Riyanto¹,

Clarashinta²

2021

ijss

View full text Add to dashboard Cite

The Covid-19 pandemic caused a reduction in face-to-face interaction between people. Changes in social interaction from offline to online need supporting facilities, both internet networks, computers, gadgets, and other items. The Directorate General of Taxes (DGT) as the government agency that collects state revenues from taxes, is constantly transforming towards improving public services, especially to taxpayers. Many applications of e-tax systems that have been developed by DGT are Nadine, e-faktur, e-billing, e-filling, and DJP Online. This electronic reporting has influenced the increase of Annual Tax Return reporting for the last three years.

show abstract

Analysis of a tax amnesty’s effectiveness in Indonesia

Cited by 16 publications

References 16 publications

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study

Review on Digital Transformation Policy of Directorate Generale of Taxes

Contact Info

Product

Resources

About