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Ivan Yulivan
Universitas Pertahanan RI
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Journal : Educoretax

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The Threat Of Tax Evasion Practices In the Coal Mining Sector In Indonesia On Economic Security Irmayanti, Dian Putri; Yulivan, Ivan; Widyarsih, AV. Rahajeng
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.899

Abstract

This research examines tax evasion practices in Indonesia’s coal mining sector, with a focus on identifying methods used and the role of state intelligence in addressing them. Using a qualitative approach, the study collected data through in-depth interviews with government officials, academics, and industry practitioners. The findings reveal six primary tax evasion practices: illegal mining, income and expense manipulation, document bribery, transaction manipulation, and document falsification. These practices significantly reduce state revenue and undermine the integrity of the coal mining sector. Additionally, the analysis emphasizes the importance of early detection and warning efforts by intelligence agencies to combat tax evasion. The study also underscores the need for improved collaboration among government entities and the utilization of information technology to integrate data and strengthen law enforcement.
Co-Authors Agung Nugroho, Bonifasius Agus Winarna Ahmad Ahmad Ahmad Ahmad Ahmad Arifin Ahmad Arifin Ajeng Alfianita Abdila Akhmad Firmansyah Buhroni Albubaroq, Hikmat Zakky Amiruddin Al Hakim Andriyanto, Agus Anggodo, Arif Arief Kurniawan Arif Tison Situmorang Aritonang, Sovian Astuti, Miguna BUDI PRAMONO Budiarti, Wahyu Buhroni, Akhmad Firmansyah Chika Lintang Chris Hermawan Dedari, Sintha Yulia Desyandri Desyandri Dewi Sulistyowati Dian Fordian Diana Triwardhani Djoko Andreas Navalino Dovian Isjarvin Edy Sulistyadi Eki Juniardi Faisal Marzuki Fera Septyana Gabriel Choirul Alman Gita Sari Dewi Gita Sari Dewi Guntur Eko Saputro Hadi, Abdul Razak Abdul Hermanto, Djamarel Huridi, Mohd Hanafia Bin Indira Asa Putri Indira Asa Putri Irmayanti, Dian Putri Iwan Sukoco Jubaedah Jubaedah Nawir Juliana Juliana Khotimah Nur Ledy Seftiana Levianto, Jubei M. Syamsul Maarif Mahroza, Jonni Mardamsyah, Adam Margo Purnomo Mirza , Salsabila Muhammad Hidayat Mujiyanto Mujiyanto Muliahadi Tumanggor Munasiron Munasiron Nanang Heri Soebakgijo Nur Dina Prakoso, Lukman Yudho Prakoso, Lukman Yudo Prayitno, Arief Prihantoro, Kasih Purwantoro, Susilo Adi Putri HS Rheviany Putriningtyas, Indira Rachmi Rachmi Rahmana Emran Kartasasmita Rahmi Ulya Raisara aini Rasyabi , Omar Rizki Rhandu Inzany Rianto M.Si.Par Rianto Rianto Risma Wati Isnaeniah Rudy Sutanto Rudy Sutanto Saragih, Guntur Syahputra Saragih, Herlina Juni Saragih, Herlina Juni Risma Sarwono, Tomy Satriani Aga Pasma Setiadi, Muhammad Ikmal Setiyani, Afri Dian Sri Murtiana Stepi Anriani Suhirwan, Suhirwan Sunaryo, Alda Clarissa Supriadi , Yudi Nur Susmoro, Harjo Sutrasna, Yudi Suwarna, Roy Adi Suwarno, Panji Suwito Suwito Uksan, Arifuddin Widjayanto, Joni Widyarsih, A.V Rahajeng Widyarsih, AV. Rahajeng Wulan Fitri Utami Wulan Fitri Utami Wulandari, Annisa Nur YUDI NUR SUPRIADI Yulianto Tri