Reconstruction of the national economy post-covid-19 pandemic: Critical study of tax reforms in Indonesia

Ispriyarso, Budi; Wibawa, Kadek Cahya Susila

doi:10.1080/23311886.2023.2174517

Cited by 2 publications

(1 citation statement)

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“…In recent years, the necessity of reforming Indonesia's tax incentives has become increasingly apparent. This is due to a number of factors, including concerns about the efficiency of the current system, the need to increase revenue collection, and the wish to create a more level playing field for businesses (Ispriyarso & Wibawa, 2023).…”

Section: Previous Studymentioning

confidence: 99%

An Evaluation of Scholarly Works of Tax Incentives in Indonesia

Ririn Riani,

Aam Slamet Rusydiana

2022

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Over the years, the issue of tax policy design has been a major concern requiring extensive scientific research. In light of these considerations, the purpose of this paper is to investigate the extent to which prior research has focused on tax incentives in Indonesia. This paper employs bibliometric analytic techniques to examine the empirical literature published between 1987 and 2023. This paper utilizes the Scopus database and the "bibliometrix" package to conduct a bibliometric analysis. The analysis emphasizes on the most important information regarding the analysis of scientific production by field (journals, authors, and keywords), mapping the research path and proposing initiatives based on prior literature. This investigation revealed various results. Initially, the government must offer 'renewable' and 'sustainable' tax incentives to vital businesses and economic sectors. Second, tax incentives should also be provided to the MSMEs industry, as this industry has the largest market as a pillar of Indonesia's economy. There is a great deal of room for theoretical development, contextualization, and methodological contributions. In addition, this study provides policy recommendations from prior research and directions for future research.

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Section: Previous Studymentioning

confidence: 99%

An Evaluation of Scholarly Works of Tax Incentives in Indonesia

Ririn Riani,

Aam Slamet Rusydiana

2022

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Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia

Saragih

2024

PAR

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Purpose This study aims to enhance the understanding of the impact of the COVID-19 pandemic on corporate tax performance in the context of a large emerging country like Indonesia. Design/methodology/approach This study uses a quantitative approach with multiple regression methods on a data set of 2,366 firm-year observations registered on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Findings The primary empirical findings from the multivariate regressions suggest a positive and significant association between the COVID-19 pandemic and corporate tax performance in Indonesia. In other words, these listed firms have increased their tax avoidance activities during the pandemic. As firms face financial hardships due to the pandemic's effects, they tend to engage in tax avoidance practices to reduce current income tax payments, thereby enhancing their liquidity. In addition, over time, firms have adapted to use various tax policies introduced by the government in response to the pandemic to mitigate the adverse impacts of the crisis. Research limitations/implications This study draws on a sample solely from one emerging country. Practical implications The results of this study can aid governments, policymakers, tax authorities and companies in evaluating their strategies concerning preparedness and emergency responses during crises, particularly those caused by pandemics. Originality/value To the best of the author’s knowledge, this study is considered one of the initial efforts to examine the impact of the COVID-19 pandemic on corporate tax avoidance in an emerging country like Indonesia.

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Reconstruction of the national economy post-covid-19 pandemic: Critical study of tax reforms in Indonesia

Cited by 2 publications

References 62 publications

An Evaluation of Scholarly Works of Tax Incentives in Indonesia

An Evaluation of Scholarly Works of Tax Incentives in Indonesia

Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia

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