Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of International Conference Proceedings Return : Study of Management, Economic and Bussines
Yulianti Yulianti
Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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The Relations between Labor Investment Inefficiency and Tax Avoidance: The Covid-19 Pandemic as a Moderating Variable Achyar Achyar; Yulianti Yulianti
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1356

Abstract

This study aims to (1) analyze the relations between labor investment inefficiency and tax avoidance and (2) whether the COVID-19 pandemic moderates the relations between labor inefficiency and tax avoidance behavior in manufacturing companies in Indonesia. By using a sample of 110 manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) in the 2016-2020 period and processed using the Ordinary Least Squares (OLS) method, this study finds that labor investment inefficiency has a significant negative effect on tax avoidance. Moreover, Covid-19 has also strengthened the relations between labor investment inefficiency and tax avoidance.
Evaluation of Strategic Taxpayer Supervision: A Case Study on KPP Pratama Kuningan Ferry Yudi Irawan; Yulianti Yulianti
Return : Study of Management, Economic and Bussines Vol. 4 No. 5 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i5.371

Abstract

This study evaluates the effectiveness of Strategic Taxpayer supervision at KPP Pratama Kuningan using the McKinsey 7S framework. Tax revenue is a critical source of funding for Indonesia's development; however, low tax compliance rates remain a significant challenge. To address this, KPP Pratama Kuningan has implemented a targeted supervision strategy for Strategic Taxpayers. The study employs a qualitative case study approach, using document analysis and semi-structured interviews with key officials. The research identifies strengths in strategy, structure, shared values, and leadership style but highlights weaknesses in information systems, staff workload, and skills in data analysis. Findings suggest that while internal coordination is strong, improvements in system integration, staff distribution, and training are necessary to enhance supervision efficiency. The study offers practical recommendations for improving tax supervision policies and provides valuable insights for enhancing compliance in tax administration at the local level. The results also suggest avenues for future research, including exploring digital transformation and multi-office comparative studies to refine tax supervision strategies across Indonesia.
Co-Authors Achyar Achyar Ferry Yudi Irawan