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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Nanda Widiiswa, Ryan Agatha
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Economics, Econometrics & Finance

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GOOD CORPORATE GOVERNANCE DAN TAX AVOIDANCE PADA PERUSAHAAN MULTINASIONAL DALAM MODERASI PENINGKATAN TAX AUDIT COVERAGE RATIO Nanda Widiiswa, Ryan Agatha; Baskoro, Randy
Scientax Vol 2 No 1 (2020): Oktober: Pada Pajak Kita Berpijak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i1.55

Abstract

Post 1998 economic crisis era, Good corporate governance (GCG) or "Tata Kelola Perusahaan yang Baik" emerged as a guideline for companies in Indonesia. This guideline promotes responsible business practices regarding three aspetcs: economic, social, and legal (including tax liability). This research seeks to the effect of applying GCG to tax avoidance on multinational companies, and analyzes how the increase of tax audit coverage ratio as a variable that moderates this relationship. The author analyses how the strenghtening tax policy during the period of 2014-2017 affects the relationship of the application of GCG on multinational companies to tax avoidance. This is a quantitative research by applying descriptive statistical analysis and regression analysis. This research aims to provide an overview to policy makers in understanding the effect of increasing tax audit coverage ratio to taxpayers’ behaviour in implementing GCG associated with tax avoidance.
DAMPAK PANDEMI COVID-19 TERHADAP AKTIVITAS PERPAJAKAN (PENGGUNAAN LAYANAN DARING, INTENSITAS LAYANAN ADMINISTRASI PAJAK, & PERILAKU KEPATUHAN PAJAK) Nanda Widiiswa, Ryan Agatha; Prihambudi, Hendy; Ahmad Kosasih
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.166

Abstract

The COVID-19 pandemic, which began at the end of 2019, has globally changed so many aspects. The decline in people's consumption levels, the increase in unemployment, uncertainty for the business world, and changes in people's behaviour towards digital caused disruption for the Indonesian tax system. This study tries to look at the impact caused by the COVID-19 pandemic on taxation activities in Indonesia. Such activities will be seen from the quantity of tax service administration, the use of digital by taxpayers, and taxpayer’s compliance report. The study took the period until the third quarter (September) 2020 and then it was compared with the circumstances in 2019 (January-September). This research is quantitative research by applying descriptive statistic methods as well as t-test analysis. This research is expected to provide an overview to the policy makers in understanding the changes resulting from the COVID-19 pandemic to the taxation activities in Indonesia.
Co-Authors Ahmad Kosasih Baskoro, Randy Prihambudi, Hendy