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All Journal Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia IPSAR (International Public Sector Accounting Review)
Ardiansyah, Benny Gunawan
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Economics, Econometrics & Finance

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DETERMINANTS OF CORPORATE EFFECTIVE TAX RATE: EVIDENCE FROM INDONESIA Ardiansyah, Benny Gunawan; Lumban Gaol, Geby Agnes Lumban Gaol
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2955

Abstract

The phenomenon in developed countries shows that the Effective Tax Rate (ETR) is much lower than the Statutory Tax Rate (STR), whereas in Indonesia it is the opposite. The main cause is that ETR and STR are determined by different variables in their calculations. This study will conduct an analysis of the variables that influence the amount of ETR in Indonesia: capital intensity, inventory intensity, and leverage. The research was conducted using a quantitative multiple linear regression method with a panel data structure in the form of company data listed on the IDX during the 2011-2019 period (before Covid-19 pandemic).The results showed that capital intensity did not have a significant effect on ETR. Every 1 percent increase in capital intensity will result in an increase in the effective tax rate of 1.8 percent. Inventory intensity has a significant and negative effect on the corporate effective tax rates. Every 1 percent increase in inventory will result in a 10.6 percent decrease in the effective tax rate. Leverage has a significant and positive effect on the corporate effective tax rate. Every 1 percent increase in leverage will result in an increase in the effective tax rate of 5.7 percent. Keywords: effective tax rate, capital intensity, inventory intensity, leverage
Evaluasi Kebijakan Fasilitas Pajak untuk Mendorong Riset dan Inovasi di Indonesia Bhuana, Bhima Chandra; Ardiansyah, Benny Gunawan
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 2 (2025): April: Harnessing Data, Enhancing Compliance, and Empowering Policy
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i2.892

Abstract

The government of the Republic of Indonesia has implemented tax facilities to encourage businesses and industries to conduct research and development to optimize Indonesia's economic growth. Still, taxpayers have not widely benefited from these facilities. This study aims to explore the relevance of the tax facility policy to research and innovation activities in Indonesia and evaluate the implementation problems. Grounded on Sabatier and Mazmanian's public policy implementation framework, data were collected and analyzed using a qualitative research method, through a series of interviews with policy actors. The study found that: (1) the tax facility policy has minor relevance to the encouragement of research and innovation activities in Indonesia due to the problem of the unestablished science and technology ecosystem (2) the regulatory aspect of PMK Number 153/PMK.010/2020 has not provided adequate support for implementing ministries/agencies in addressing the socio-economic challenges of Indonesian society, as well the negative attitudes and perceptions of businesses and industries towards the policy. The findings are expected to stimulate further discussion on research and innovation in Indonesia to complete the factual basis that the government can use in determining future policy directions.
EFEKTIFITAS FASILITAS PPnBM KENDARAAN BERMOTOR DITANGGUNG PEMERINTAH SELAMA PANDEMI COVID-19 Izdihar, Marsya Diah; Ardiansyah, Benny Gunawan
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol. 6 No. 1 (2024): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2024.vol6.iss1.art215

Abstract

Pandemi Covid-19 menyebabkan guncangan terhadap kesehatan manusia sekaligus perekonomian. Banyak sektor-sektor ekonomi yang menghadapi tekanan akibat pandemi, termasuk industri otomotif. Industri otomotif dianggap salah satu sektor industri penting dan salah satu upaya pemerintah untuk mendorong bangkitnya sektor industri otomotif ini adalah dengan memberikan fasilitas PPnBM Kendaraan Bermotor yang Ditanggung oleh Pemerintah (DTP). Penelitian ini bertujuan menjelaskan pengaruh pemberian fasilitas tersebut terhadap kinerja keuangan perusahaan. Kinerja keuangan dianalisis berdasarkan empat aspek yaitu likuiditas, profitabilitas, solvabilitas, dan aktivitas. Penelitian ini menggunakan analisis regresi linear data panel dengan pendekatan Feasible Generalized Least Square (FGLS). Hasil penelitian ini menunjukkan bahwa pandemi Covid-19 tidak berpengaruh signifikan terhadap likuiditas, profitabilitas, dan solvabilitas namun berpengaruh signifikan negatif terhadap aktivitas perusahaan di industri otomotif. Sementara itu, fasilitas PPnBM Kendaraan Bermotor DTP berpengaruh signifikan positif terhadap profitabilitas dan aktivitas namun tidak berpengaruh signifikan terhadap likuiditas dan solvabilitas perusahaan di industri otomotif. Dengan demikian, perusahaan-perusahaan yang bergerak pada industri otomotif di Indonesia memiliki good governance dalam kinerja perusahaan
Co-Authors Bhuana, Bhima Chandra Izdihar, Marsya Diah Lumban Gaol, Geby Agnes Lumban Gaol