Dampak Kebijakan Dan Makroekonomi Terhadap Efektivitas Penerimaan Pajak Di Bursa Efek Indonesia

Harahap, Mursal; Sinaga, Bonar M.; Manurung, Adler Haymans; Maulana, Tubagus Nur Ahmad

doi:10.22441/mix.2018.v8i2.013

Cited by 3 publications

(3 citation statements)

References 11 publications

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“…Tax receipts and effective tax rates (ETR) are influenced by government policies and macroeconomic variables. Previous research has found that there is a greater impact of inflation, making tax revenues and effective tax rates (ETR) increase which is also followed by increases in tax rates, gross domestic product, exchange rates, and Bank Indonesia interest rates (Harahap, Sinaga, Manurung, & Maulana, 2018).…”

Section: Introductionmentioning

confidence: 99%

The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate

Manurung

2019

ABR

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This study aims to determine how much influence liquidity, profitability, inventory intensity, related party debt, and firm size on the level of tax aggressiveness. The sample used in this study were 34 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. Samples were taken by purposive random sampling using certain criteria. Tax aggressiveness is measured by comparing the tax expense and net profit before tax. Liquidity is measured by comparing current assets with current debt. Profitability is measured by comparing net profit after tax and total assets. Inventory intensity is measured by comparing total inventory and total assets. Debt related parties are measured by comparing the amount of related party debt and total assets. Size Company is measured by doing natural market value logarithms. The results of the regression analysis indicate that liquidity, profitability, and firm size have a negative and significant effect on the level of tax aggressiveness. While inventory intensity has a positive and significant effect, but related party debt has no significant effect on the level of tax aggressiveness. Manufacturing companies that are relatively large, liquid, and have high profits often carry out tax aggressiveness by planning to reduce tax costs that must be paid.According to the results of statistical tests, probability cross-section random is 0.3178 > significant value 0.05, the the results of Hausman Test show that the random effect model is more appropriate than the fixed effect model. Test is do to compare or choose which model is the best between common effect and random effect using the Breusch Pagan probability, where the probability level is 0.05.

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Section: Introductionmentioning

confidence: 99%

The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate

Manurung

2019

ABR

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“…Penelitian oleh Saputro dan Meirinaldi (2021) menyebutkan bahwa stabilitas keamanan berpengaruh terhadap stabilitas makroekonomi melalui peningkatan pertumbuhan industri mampu memberikan dampak peningkatan stabilitas makroekonomi. Sedangkan perubahan kebijakan dan kondisi makroekonomi berpengaruh terhadap penerimaan pajak sesuai penelitian Harahap et al (2018).…”

Section: Pendahuluanunclassified

Pengaruh PDRB, Kesehatan, Dan Kriminalitas Terhadap Pajak Penghasilan Di Provinsi Jawa Tengah 2015-2019

Isnanto

Istiqomah

Suharno

2022

Jurnal Pajak dan Keuangan Negara

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Sumber penerimaan negara terbesar berasal dari pajak, perolehan pajak yang terkumpul dikelola dalam belanja negara untuk pembangunan dan penyelenggaraan pemerintahan. Salah satu jenis pajak pusat adalah pajak penghasilan. Penelitian ini bertujuan meneliti pengaruh PDRB sektor primer, PDRB sektor sekunder, PDRB sektor tersier, kriminalitas, dan kesehatan terhadap pajak penghasilan 2015-2019. Objek penelitian adalah 35 Kabupaten/kota di Provinsi Jawa Tengah yang dianalisis menggunakan regresi data panel. Berdasarkan hasil penelitian ditemukan bahwa PDRB sektor primer berpengaruh negatif dan signifikan terhadap pajak penghasilan. PDRB sektor sekunder dan PDRB sektor tersier berpengaruh positif dan signifikan terhadap pajak penghasilan. Kriminalitas dan kesehatan tidak berpengaruh signifikan terhadap pajak penghasilan. PDRB memberikan pengaruh terhadap pajak penghasilan karena perilaku ekonomi (produksi, konsumsi, menabung, dan investasi) menghasilkan penghasilan yang terutang pajak.

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“…Kebijakan Pajak Indonesia dalam masa Pandemi COVID-19, kebijakan diterbitkan yang diberlakukan untuk dapat menjaga tercapai perolehan dana dari pajak dan efektivitas pengumpulannya. Salah satu kebijakan pajak adalah penetapan tarif pajak, maka perlu untuk membuat kebijakan oleh pemerintah atas penetapan tarif pajak yang sesuai atau efektif yang berimbas positif terhadap nilai investasi (Harahap, Sinaga, Manurung, & Maulana, 2018). Harapannya untuk menahan dampak pandemi virus corona pada ekonomi Indonesia.…”

Section: Hasil Dan Pembahasanunclassified

Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak

Padyanoor

2020

E-Jurnal Akuntansi

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The economy has changed dramatically since the COVID-19 outbreak began. The impact that occurred in Indonesia was almost on all fronts, and the Government continued to issue policies due to this impact. Tax policies that are designed to provide incentives for affected taxpayers are expected to increase economic growth. This research was conducted to map 14 Tax Policies in three Regulations issued by the Government based on the objective of reducing the economic impact of the COVID-19 pandemic. The study used a qualitative method with a descriptive approach obtained. Then perform data analysis using three stages of analysis techniques in the form of data collection, data reduction, and concluding. The results of the study state that Indonesia has issued a policy to help taxpayers who are affected by COVID-19. Benefits for taxpayers, namely a reduction in rates to an exemption from income tax, the goal is that the economy which has stopped moving up becomes stable. Keywords: Tax Incentives; Tax Policy; Taxpayers.

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Dampak Kebijakan Dan Makroekonomi Terhadap Efektivitas Penerimaan Pajak Di Bursa Efek Indonesia

Cited by 3 publications

References 11 publications

The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate

The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate

Pengaruh PDRB, Kesehatan, Dan Kriminalitas Terhadap Pajak Penghasilan Di Provinsi Jawa Tengah 2015-2019

Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak

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