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All Journal Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
Tria Sandi Kurniawan
Universitas Airlangga
Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Rasio Beban Pajak Perusahaan: Studi Empiris Sektor Manufaktur di Indonesia Tria Sandi Kurniawan
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 4 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v5i4.178

Abstract

This paper examines corporate tax ratio of manufacturing sector in Indonesia. In this study, we use firm level data from Industry Survey of Central Bureau of Statistics. The result shows that in small and medium company percentage of foreign ownership is a significant determinant of tax ratio, whereas in big companies capital is a significant determinant of tax ratio. This study also find that there is negative relationship between profitability and tax ratio. This indicates that there is tax avoidance risk in manufacturing sector in Indonesia. Further examination shows that industry of coal and oil refining product and also repair and installation of machinery and equipment has the biggest risk of tax avoidance. Therefore we recommend subsectoral tax audit for to prove the findings of this study. Penelitian ini menganalisis tax ratio perusahaan pada sektor manufaktur di Indonesia. Dalam penelitian ini digunakan data mikro perusaahaan manufaktur yang bersumber dari Survei Industri Badan Pusat Statistik. Hasil analisis menunjukkan bahwa terdapat hubungan positif antara kepemilikan asing dan tax ratio pada perusahaan menengah dan kecil, hal ini berbeda dengan pada perusahaan besar dimana kapital merupakan faktor yang mempengaruhi tax ratio. Hasil analisis juga menunjukkan bahwa terdapat hubungan negatif antara profitabilitas dan tax ratio. Hal ini mengindikasikan bahwa terdapat resiko penghindaran pajak pada sektor manufaktur di Indonesia. Penelitian lebih lanjut mengungkapkan bahwa industri produk dari batu bara dan pengilangan minyak bumi serta usaha reparasi dan pemasangan mesin dan peralatan merupakan industri dengan resiko penghindaran pajak yang terbesar. Oleh karena itulah kami menyarankan agar dilakukan pemeriksaan pajak subsektoral untuk membuktikan temuan pada penelitian ini.
Analisis Pengaruh Realisasi Belanja Pemerintah Terhadap Penerimaan Pajak di Indonesia Tria Sandi Kurniawan; Dyah Wulan Sari; Dyah Reni Irmawati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 3 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v5i3.212

Abstract

This study examines the effect of the realization of government spending consisting of goods expenditure, capital expenditure and employee expenditure on tax revenue in Indonesia. In this study, we use four analytical methods that consist of Granger Test, Partial Adjustment Model (PAM), Error Correction Model (ECM) and Vector Autoregression (VAR). The result shows that the realization of goods and employee expenditure are significant determinant of the tax revenue. Further examination shows that the shocks on goods and employee expenditure have a positive impacts toward tax revenue. However the shock effect are different on those variables. On the shock to goods expenditure, the tax revenue response will occur directly, in contrast to shock on employee expenditure that requires time lag. This study also find that between PAM and ECM, the ECM model is more appropriate to be used to explain the effect of government spending on tax revenue in Indonesia.
Co-Authors Dyah Reni Irmawati Dyah Wulan Sari