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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Educoretax Pengmasku Journal of Law, Administration, and Social Science Akuntansiku Jurnalku Jurnal Nusantara Mengabdi Jurnal Penelitian Pendidikan Indonesia
Suparna Wijaya
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Foreign Direct Investment Dan Urbanisasi Terhadap Penerimaan Pajak Dengan Moderasi Pengendalian Korupsi Pada Negara ASEAN Sinarta Putra P. Surbakti; Suparna Wijaya
Journal of Law, Administration, and Social Science Vol 3 No 2 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2.477

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Foreign Direct Investment (FDI), Penduduk Urban, dan Pengendalian Korupsi terhadap Penerimaan Pajak. Penelitian ini juga bertujuan untuk melihat pengaruh moderasi Pengendalian Korupsi terhadap hubungan Foreign Direct Investment (FDI) dan Urbanisasi terhadap Penerimaan Pajak. Penelitian dilakukan menggunakan regresi data panel dengan model Panel-Corrected Standard Errors (PCSE) pada 8 negara ASEAN periode 2002-2019. Hasil penelitian menunjukkan bahwa seluruh variabel secara simultan berpengaruh kepada penerimaan pajak. Secara parsial, Foreign Direct Investment (FDI) dan Pengendalian Korupsi berpengaruh positif terhadap penerimaan pajak. Sedangkan Penduduk Urban berpengaruh negatif terhadap penerimaan pajak. Hasil moderasi Pengendalian Korupsi memperlemah pengaruh Foreign Direct Investment (FDI) terhadap penerimaan pajak dan memperkuat pengaruh negatif Urbanisasi terhadap penerimaan pajak. Dampak negatif Pengendalian Korupsi terhadap hubungan Foreign Direct Investment (FDI)dan Penduduk Urban tidak lepas dari Pengendalian Korupsi yang masih rendah di kebanyakan negara ASEAN. Berdasarkan penelitian ini, negara-negara ASEAN dapat membuat kebijakan yang dapat menarik masuknya Foreign Direct Investment (FDI), mengurangi dampak negatif Urbanisasi, dan mendorong pemberantasan korupsi melalui Pengendalian Korupsi yang baik.
Pengaruh Sektor Agrikultur Dan Investasi Asing Langsung Terhadap Penerimaan Pajak Dengan Dimoderasi Kualitas Peraturan Emilio Pascal; Suparna Wijaya
Journal of Law, Administration, and Social Science Vol 3 No 2a (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2a.654

Abstract

This study aims to analyze the effect of the agricultural sector and FDI on tax revenues in N-11 countries. Apart from that, the moderating variable of regulatory quality is also added. Data was obtained from World Development Indicators, World Bank and analyzed using panel data regression. The dependent variable in this study is tax revenue, while the independent variables include the agricultural sector, FDI, the agricultural sector which is moderated by the regulatory quality, FDI which is moderated by the regulatory quality, and regulatory quality. The results of the study show that all independent variables have a simultaneous effect on tax revenues. However, if you look at it partially, then FDI, the agricultural sector which is moderated by the regulatory quality and regulatory quality positively affects tax revenues. FDI which is moderated by the regulatory quality shows a negative effect on tax revenues. Meanwhile, agricultural variables do not show a significant effect on tax revenues. The recommendation from this study is that governments in N-11 countries focus on compiling good regulations in other sectors, such as agriculture because it is proven to increase tax revenues. In addition, the government also needs to encourage foreign investment in N-11 countries because based on the test results it will increase tax revenues.
Pengaruh Industri Dan Pendapatan Perkapita Terhadap Penerimaan Pajak Dengan Kualitas Peraturan Sebagai Pemoderasi Pius Aji Cakra Bagaskara; Suparna Wijaya
Journal of Law, Administration, and Social Science Vol 3 No 2a (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2a.655

Abstract

This study aims to determine the effect of the industrial sector's contribution to GDP and per capita income on tax revenues moderated by regulatory quality. The data used is data taken from the World Bank Open Data in the period 2002 to 2019, while the objects studied were 37 countries with the lower-middle income economy category. The method used is a quantitative method with multiple linear regression of panel data with a random effect model. The results of this study indicate that simultaneously, all variables have a positive and significant effect on tax revenues. Partially, the industry's contribution to GDP on tax revenues has a significant negative effect, then after being moderated by the quality of regulations it has no effect. Income per capita has a significant positive effect, but after being moderated by the quality of regulations it actually reduces the level of influence. Furthermore, the quality of the regulations themselves has no effect on tax revenues. This can be overcome by improving regulations to provide ease of doing business and ease of obtaining services from the government.
Faktor Kunci Kepatuhan Pajak UMKM E-Commerce di DKI Jakarta : Modernisasi Sistem Pajak, Religiusitas, Love of Money, dan Sanksi Pajak Alfi, Muhammad Khoirul; Wijaya , Suparna
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3411

Abstract

Purpose: The purpose of this study is to examine how Religiosity, love of money, tax sanctions, and modernization of the tax system affect tax compliance of MSME businesses. Methodology: The sampling method is based on the formula of Roscoe's theory. Using the SmartPLS 4.0 program for PLS-SEM data analysis, the researcher tested the hypothesis at a significance level of 5%. Results: the results of the study, taxpayer compliance in e-commerce is significantly influenced by the modernization of the tax system for MSMEs; taxpayer compliance in is not significantly influenced by religiosity for the same business; and e-commerce is significantly influenced by love of money. In terms of MSME e-commerce tax compliance, tax sanctions do not have a significant effect. Limitations: This study may only cover a small portion of e-commerce MSMEs in DKI Jakarta, so the results may not fully represent the entire population of e-commerce MSMEs in the area if the sample used is not taken randomly or there is a tendency to select certain respondents, then the results of the study can be influenced by sample selection bias. Contribution: This study adds to the existing literature on tax compliance, particularly in the context of MSMEs in the e-commerce sector. It provides new insights into how factors such as tax system modernization, religiosity, love of money, and tax sanctions interact to influence tax compliance. By testing a theoretical model involving various factors influencing tax compliance, this study strengthens or challenges existing theories related to tax compliance behavior, particularly in the context of the digital economy
The effect of capital intensity, earnings management and independent commissioners on tax avoidance Nila Senny; Suparna Wijaya
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2040

Abstract

This study examines the effect of capital intensity, earnings management, and independent commissioners on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a quantitative approach with secondary data from financial and annual reports, this study applies purposive sampling and obtains 59 companies with 180 firm-year observations. Tax avoidance is measured using three proxies, namely ETR, CETR, and BTD, to capture different perspectives. Data were analyzed using multiple linear regression with STATA 12. The results show that capital intensity positively affects tax avoidance when measured by ETR and CETR, but negatively affects tax avoidance when measured by BTD. Earnings management does not affect tax avoidance under the ETR model, but has a negative effect under the CETR and BTD models. Meanwhile, independent commissioners have no significant effect on tax avoidance across all three models.
The effect of capital intensity and institutional ownership on tax avoidance, with gender diversity as a moderating variable Nada Asyfa; Suparna Wijaya
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2307

Abstract

This study aims to analyze the effect of capital intensity and institutional ownership on tax avoidance, and to examine the role of gender diversity as a moderating variable in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), while capital intensity is measured by the ratio of fixed assets to total assets and institutional ownership by the percentage of shares held by institutions. Gender diversity is measured by the ratio of female directors to the total number of board members, with liquidity as a control variable. This study employs a quantitative approach using panel data regression on 214 observations selected through purposive sampling, processed with STATA 17, in which the Fixed Effects Model was selected as the estimation model with robust standard errors correction. The results show that capital intensity has a positive and significant effect on tax avoidance, whereas institutional ownership has no significant effect. Gender diversity is proven to moderate and weaken the effect of capital intensity on tax avoidance, but it cannot moderate the relationship between institutional ownership and tax avoidance. These findings imply that fixed-asset characteristics play a greater role in influencing corporate tax strategies, while the presence of women on the board of directors can enhance prudence and internal oversight of tax policy in capital-intensive firms. This study is expected to contribute empirically to the tax accounting literature and serve as a reference for regulators and practitioners in formulating tax policies and corporate governance practices.
The effect of transfer pricing and tax leverage on tax avoidance in the energy sector Amanda Elisabech Simanjuntak; Suparna Wijaya
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2337

Abstract

This study examines and analyzes the effect of transfer pricing and tax leverage on tax avoidance in energy sector companies, with profitability as a control variable. Tax avoidance is measured using the Book-Tax Difference (BTD) proxy, transfer pricing through related-party transactions, and leverage in accordance with the debt-to-equity ratio limitation of 4:1 stipulated under Minister of Finance Regulation No. 169/PMK.010/2015. This research is motivated by Indonesia's suboptimal tax-to-GDP ratio and the persistent inconsistency of prior empirical findings on the determinants of tax avoidance. Employing a quantitative approach, the study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Samples were selected using purposive sampling, yielding 57 companies with 285 observations. Hypothesis testing was performed using panel data regression with the Random Effects Model, estimated through Generalized Least Squares (GLS) in STATA version 17. The results reveal that transfer pricing has a positive and significant effect on tax avoidance, indicating that intra-group related-party transactions remain an instrument of corporate tax planning through profit shifting to lower-tax jurisdictions. Conversely, tax leverage has no significant effect on tax avoidance, suggesting that the regulatory debt-to-equity limitation effectively restrains the use of excessive debt as a tax avoidance strategy, with debt financing directed primarily toward operational and investment needs. These findings reinforce agency theory and underscore the importance of strengthening transfer pricing regulation and supervision to safeguard state tax revenue potential.
Co-Authors Alfi, Muhammad Khoirul Amanda Elisabech Simanjuntak Amrie Firmansyah Ari Ihsan Bima Satria Anugerah Danang Tricahyono Daniel Gusta Permadi Dhinnessa Prabowo Dian Irsalina Listikarini Dicky Pranata Hutajulu Elfrida Christina Emilio Pascal Emilio Pascal Evan Harlan Ferry Irawan Fitria Wandani Ghina Syakira Hanik Susilawati Muamarah Hasbiul Hashfi Hendiva Tri Nugraha Hutri Zara Azizil Tatnya Kuat Sidik Wahyono Lola Inganta Saragih Michael Kusuma Muhammad Daffa Muhammad Hafiz Fadhilah Muhammad Hafiz Fadhilah Nabila Aulia Zahirah Nada Asyfa Nila Senny Nur Farida Liyana Padhilah Dikri Pius Aji Cakra Bagaskara Rahadi Nugroho Sinarta Putra P. Surbakti Siti Rachellia Imani Tafrij Ahmad Wildany Tarischa Naura Hapsari Yuninda Anggraini Putri