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All Journal Jurnal Teknik Komputer AMIK BSI Emerging Science Journal Educoretax Jurnal Abdimas Perbanas Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) Innovative: Journal Of Social Science Research ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Security Intelligence Terrorism Journal (SITJ)
Steph Subanidja
Perbanas Institute
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Educoretax

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The Threat Of Tax Avoidance By Multinational Companies Through Profit Shifting Wigiana, Lira; Subanidja, Steph; Supriyadi, Edy
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.779

Abstract

Tax is a mandatory contribution that taxpayers must submit to the state in accordance with the provisions of the law. However, in reality, tax avoidance by multinational companies through profit shifting has resulted in Indonesia losing tax revenue every year. Based on this, the discussion in this study is the causes of the threat of tax avoidance by multinational companies through profit shifting. This research also discusses intelligence strategies in facing the threat of tax avoidance. The method used is qualitative with data sourced from interviews and literature studies. The analysis used is Creswell analysis processed through the Nvivo application. This research also uses data source triangulation to examine data validity. Based on the research results, the causes of this threat are the intention and ability to jeopardize tax revenue. Intelligence strategies in facing this threat are a combination of intelligence objectives, intelligence methods, and intelligence resources. Intelligence objectives include state revenue, tax compliance, and Data-Based Organizations. Intelligence methods include Business Intelligence (BI), Compliance Risk Management (CRM), and data analysis. Intelligence resources include cooperation and data and information.
The role of geospatial technology intelligence in efforts to prevent non-compliance of palm oil taxpayers Bukit, Bollyazi Haru; Supriyadi, Adang; Subanidja, Steph; Prasetyono, Budi; Mado, Aloysius
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1363

Abstract

This study discusses the forms of threats, the role of intelligence and geospatial technology intelligence in efforts to prevent the threat of tax evasion in the palm oil sector related to data on area, age of plants and the reasonableness of plantation productivity by utilizing geospatial data. This study is a qualitative study with a descriptive design. The results of the study indicate that there is a form of threat of palm oil tax evasion mode related to the unreasonableness of turnover reporting based on data analysis of area, age of plants and the reasonableness of plantation productivity by utilizing geospatial data, and the role of BIN is needed to oversee the Palm Oil Governance Task Force, and the role of tax intelligence through geospatial data-based technology intelligence to prevent tax evasion mode related to the reasonableness of the area, age and productivity of plantations reported by taxpayers. It is hoped that this study can be an input for the Directorate General of Taxes to complete the tools for monitoring taxpayer compliance in the palm oil sector, so that it is in line with the objectives of the palm oil governance task force together with other government stakeholders who are interested in the palm oil business in Indonesia.
Co-Authors Bagus Sucitra, IGN Bukit, Bollyazi Haru Edy Supriyadi Erina Sovania Fangky Antoneus Sorongan Hikmah A Rachman Inung Wijayanti Mado, Aloysius Marsono, A Dewantoro Mercurius B. Legowo Mercurius Broto Legowo, Mercurius Broto Patria Laksamana Prasetyono, Budi Setiawan, Dani Eka Stefanus M S Sadana Sumardijanto, Sumardijanto Supriyadi, Adang Taurusianingsih, Dyah N. Utama, Ramadaan Galih Wigiana, Lira Zuhri, Mustanwir