Tax Payment Revenue Ratio as Tax Risk Analysis for Manufacture Industry in Indonesia after Tax Amnesty Policy

Santoso, Muhammad Rifky; Erlina, Erlina

doi:10.32535/ijabim.v5i2.855

Cited by 3 publications

(3 citation statements)

References 19 publications

(19 reference statements)

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“…By referring to the principles of tax collection introduced by Adam Smith, the tax administration in Indonesia carries out a tax audit process to ensure that the taxpayer has reported and paid income tax according to applicable regulations. Tax audits are also carried out on companies with high risk (Santoso & Erlina, 2020). According to the tax theory, a tax audit is the only tool to prevent tax evasion (Kuchumova (Paramonova), 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia

Santoso¹

2021

IJABIM

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The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This paper discusses the dispute over the results of the tax audit conducted by the tax authorities. By using the method of tax court cases in Indonesia, the interpretation of the tax treaty between Indonesian and China cannot be based solely on text. Other sources are needed, such as the UN model and its commentary, and the domestic income tax regulations of the source country. Using some materials to interpret the treaty can prevent tax reduction and tax evasion. The results found that the tax treaty between Indonesian and China only mentions the tax credit method to avoid double taxation, whereas in this case, it is better to use the tax exemption method to avoid double taxation.

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Section: Literature Reviewmentioning

confidence: 99%

Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia

Santoso¹

2021

IJABIM

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“…The results showed that the relationship between firm value and firm financial performance was not moderated by dividend policy to shareholders. Kraaijenbrink in Santoso (2020) explains that to be able to create high corporate value by carrying out company management decisions well. This is in accordance with the stakeholder theory which explains that the company must be able to equalize and unite the various interests of all stakeholders or stakeholders involved in the company.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Company Characteristics to Company Value in Manufacturing Company Sector of Consumption Goods Industry Listed in Bei

Rokhayati

Achadi

Purnomo

2022

MIMBAR, Jurnal Sosial dan Pembangunan

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This study aims to examine the effect of profitability, dividend policy, firm size, and capital structure variables on enterprise value in Indonesia Stock Exchange- or IDX-listed companies for 2011-2015 period. The population in this study were 37 IDX-listed companies for 2011-2015 period. 12 companies were sampled purposively. The data were analyzed using multiple regression. The results show that probability, dividend policy, firm size and capital structure simultaneously have an effect on enterprise value. Partially, profitability and dividend policy have a significant positive effect on enterprise value, capital structure has a significant negative effect on enterprise value, and firm size has a negative, yet statistically insignificant effect. From the results of this study, it is expected that any company management pays attention to their profitability, dividend policy, and capital structure as these factors have a significant effect on enterprise value and thus they need to be maximized to make the enterprise value greater.

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“…Taxes are a citizen's duty to pay the state without directly compensation (Sepriana, 2021). Since the Indonesian government accounts for more than 80% of revenue from taxes, this becomes the importance of taxes for income (Santoso, M. R., & Erlina, 2020). Entertainment tax is one type of local tax that has a significant contribution in terms of increasing regional income, because in Indonesia, especially Deli Serdang Regency, so many entertainment venues are developing so fast.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Entertainment Tax Receiving and Advertising Tax on Regional Original Income

Hanum

2022

JICP

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The purpose of this study is to investigate the effect of entertainment tax revenue on the local income of Serdang Deli Regency, to determine the Effect of Advertising Tax Revenue on Deli Serdang Regency's Original Regional Revenue, to determine the effect of entertainment tax revenue and advertising tax on the local income of Serdang Deli. The research approach used in this research is quantitative associative with documentation technique. In this study is quantified by the documentation technique. The data sources for this study are reports of the realization of domestic tax revenues and entertainment tax and advertising tax revenues from 2016 to 2020. The data analysis used is descriptive statistics, multiple linear regression analysis, classical assumption test. The hypothesis was tested using the t test and f test. The results of this study indicate that entertainment tax revenue and advertisement tax have a significant effect on Deli Serdang Regency's original revenue in 2016-2020, this can be shown from the results of the F (simultaneous) test calculation, indicating that F-count > F-table (6,209 > 3.06) which means H_o is rejected and H_a is accepted. The coefficient of determination test of 0.209 or 20.9% can affect PAD.

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Tax Payment Revenue Ratio as Tax Risk Analysis for Manufacture Industry in Indonesia after Tax Amnesty Policy

Cited by 3 publications

References 19 publications

Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia

Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia

Analysis of Company Characteristics to Company Value in Manufacturing Company Sector of Consumption Goods Industry Listed in Bei

The Influence of Entertainment Tax Receiving and Advertising Tax on Regional Original Income

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