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All Journal International Journal of Education, Social Studies, And Management (IJESSM) Journal of Multidisciplinary Academic and Practice Studies
Saring Suhendro
University of Lampung, Indonesia
Humanities Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Factors Influencing Local Taxpayers’ Compliance in Paying Rural and Urban Land and Building Tax (Pbb-P2): A Literature Review Tri Sari Werdoningsih; Saring Suhendro; Ninuk Dewi Kesumaningrum
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.962

Abstract

The realization of Rural and Urban Land and Building Tax (PBB-P2) revenue faces significant challenges with arrears reaching 59.27% to 75% in various regions, indicating structural problems in taxpayer compliance. This research aims to identify and analyze factors affecting PBB-P2 taxpayer compliance and analyze the consistency of empirical findings across various contexts. A library research method was employed by analyzing ten journals from 2020-2025 through descriptive-qualitative content analysis techniques. The research results identify three hierarchical layers: core factors with high consistency (tax awareness, tax knowledge, taxpayer income), institutional factors with moderate consistency (service quality), and contextual factors with high inconsistency (tax sanctions, socialization). The determinant contribution of variables ranges from 22.5%-63.7%. The research concludes the need to prioritize strengthening tax awareness and literacy, taxpayer satisfaction-oriented administrative reform, nuanced approaches in sanction implementation, and exploration of emerging factors such as digitalization and institutional trust to develop comprehensive compliance prediction models.
Analysis of Factors Affecting Financial Performance in Local Governments with Community Participation as a Moderating Variable Yogga Yerriandha; Rindu Rika Gamayuni; Saring Suhendro
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1005

Abstract

This research seeks to provide empirical evidence regarding the influence of local own-source revenue and capital expenditure on the financial performance of local governments, as well as to analyze the moderating role of community participation in these relationships. The study population comprises all regency and municipal governments in Indonesia for the fiscal years 2022–2023. A census (total sampling) approach was employed by utilizing all available observations, yielding 1,016 data points from regency and city governments over the two-year period. The data were sourced from Budget Realization Reports and Operational Reports as presented in the Local Government Financial Statements. The empirical results indicate that local own-source revenue exerts a positive and statistically significant effect on local government financial performance. Likewise, capital expenditure is found to have a positive and significant impact on financial performance. Community participation is shown to significantly weaken the relationship between local own-source revenue and financial performance. Conversely, community participation strengthens the effect of capital expenditure on financial performance; however, this moderating effect is not statistically significant.
The effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance M. Ardiles; Yuliansyah Yuliansyah; Saring Suhendro
Journal of Multidisciplinary Academic and Practice Studies Vol. 2 No. 2 (2024): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v2i2.2137

Abstract

Purpose: This study aims to determine the effects of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance. Method: This study uses a quantitative approach with a sample of all companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. A purposive sampling technique was used for sample selection, and a sample of 107 companies was selected. This study uses a panel data analysis. The results of the analysis show that thin capitalization and deferred taxes have a negative effect on tax avoidance, while transfer pricing and inventory intensity have no effect on tax avoidance. Results: The findings reveal that transfer pricing and inventory intensity have no significant effects on tax avoidance. Thin capitalization shows a negative and significant effect, suggesting that higher debt usage reduces tax avoidance due to creditor scrutiny and compliance pressure. Deferred tax also negatively affects tax avoidance, indicating that higher deferred tax expenses reflect greater compliance and lower avoidance. The model’s adjusted R² was 7%, implying that most variations in tax avoidance are explained by other unobserved factors. Conclusions: Deferred tax and thin capitalization serve as deterrents to tax avoidance, whereas transfer pricing and inventory intensity are not significant drivers. Limitations: This study relies on publicly available financial reports, limiting the measurement accuracy of hidden tax-avoidance practices. It also covers a period influenced by Covid-19 tax incentives and voluntary disclosure programs, which potentially affect behavior. Contribution: This study extends the literature by integrating inventory intensity into tax avoidance models and providing evidence from Indonesian firms, offering insights for policymakers and regulators to strengthen anti-avoidance measures.
Co-Authors M. Ardiles Ninuk Dewi Kesumaningrum Rindu Rika Gamayuni Tri Sari Werdoningsih Yogga Yerriandha Yuliansyah Yuliansyah