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All Journal Administratio : Jurnal Ilmiah Administrasi Publik dan Pembangunan Educoretax
Subagio Subagio
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Middle-income Trap: Upaya Pembangunan Manusia dan Pentingnya Peran Pemerintah Tasya Pramasela; Subagio Subagio
Administratio Vol 13 No 1 (2022): Administratio: Jurnal Ilmiah Administrasi Publik dan Pembangunan
Publisher : Jurusan Ilmu Administrasi Publik, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/administratio.v13i1.297

Abstract

The most important reason why the middle-income countries, including Indonesia, can't reach the level of economic growth in high-income countries is that their level of productivity is lower than high-income countries. In order to increase their productivity levels, they must primarily increase human development. The study aims to test determinants that influence human development and the importance of government intervention. The research object is middle-income countries in the period 2015--2019. Data panel is used and tested using fixed effect model approach. The results showed household consumption and government expenditure had positive effect on human development. Meanwhile, foreign direct investment and corruption have no effect on human development. The results of this study are expected to be inputs and considerations for the Indonesian government in order to create strategies and public policies that support national development that focuses on improving the capabilities and competitiveness of their people through human development.
The effect of corporate income tax rates, leverage, and inventory intensity on tax avoidance Ni Kadek Santika Dewi; Subagio Subagio
Educoretax Vol 6 No 5 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i5.1850

Abstract

This research is motivated by the low tax ratio in Indonesia, which is partly caused by tax avoidance practices carried out by corporations. Therefore, it is important to understand the key factors influencing corporate tax avoidance. This study aims to analyze the effect of the corporate income tax rate, leverage, and inventory intensity on tax avoidance. The research sample consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. A quantitative approach is employed, using secondary data in the form of annual financial statements. The sample is selected using purposive sampling and analyzed with a panel data regression using the random effect model. The results show that, partially, the corporate income tax rates and leverage have no significant effect on tax avoidance. Meanwhile, inventory intensity has a negative and significant effect on tax avoidance, which may be due to the companies' transparent disclosure of inventory in their financial statements. However, simultaneously, the three variables have a significant effect on tax avoidance. These findings indicate that operational characteristics, particularly inventory intensity, play an important role in determining tax avoidance strategies. Therefore, regulators should consider internal corporate factors when designing more effective tax policies in the property and real estate sector. Property and real estate companies are also encouraged to disclose their inventories transparently.
Co-Authors Ni Kadek Santika Dewi Tasya Pramasela