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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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Determinants Of Corporate Income Tax Revenue In Latin America Dian Irsalina Listikarini; Suparna Wijaya
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.862

Abstract

Taxes are considered as an important fiscal policy tool in catalyzing inclusive economic growth and achieving the Sustainable Development Goals. Latin America as a region with great natural resource potential, still has a narrow tax base due to problems of law enforcement, tax incentives and tariff reductions. The corporate income tax that significantly increases revenue in the Latin America/LAC region in 2019 around 3.7 percent of GDP is interesting to study. Therefore, this research was conducted to examine the determinants of corporate income tax revenue in the Latin American. This study uses panel data on 12 countries in Latin America in the 2008-2018 period. The statistical method used is a quantitative method with multiple linear regression. Based on testing the panel-corrected standard error estimation model is the best model. The results show that all independent variables simultaneously affect tax revenue. The variables of economic growth, FDI inflows, land area, and trade openness partially have a significant positive effect on corporate income tax revenues. Meanwhile, the tax attractiveness index variable has a significant negative effect on corporate income tax revenue in the Latin American. In addition, from the moderating variable, trade openness only managed to moderate the relationship between FDI inflows and corporate income tax revenues with a weakening result, and failed to moderate the relationship between economic growth and corporate income tax revenues. Based on the results of this study, it is necessary to further review the international trade policies in the Latin American because trade openness still tends to have no effect and even weaken the positive relationship between FDI inflows and corporate income tax revenues.
The Role Of Institutions And E-government In Mobilizing Value-Added Tax Revenue In Asia-Pacific Mid-Size Economies Suparna Wijaya; Hasbiul Hashfi
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.863

Abstract

This study examines how the informal economy, law enforcement, and e-government interact to affect value-added tax (VAT) revenue in middle-income countries in Asia Pacific in the period 2002-2018. Panel data regression analysis is used to estimate this relationship. The results show that the informal economy significantly reduces VAT revenue, while e-government implementation has a negative effect. E-government dampens the negative impact of informality on revenue. However, it strengthens the negative relationship between law and revenue, contrary to expectations. These findings underscore the importance of balanced tax reforms that take into account country-specific constraints. The expansion of e-governance should be accompanied by capacity building and efforts to reduce the informal economy. This study makes an empirical contribution by examining the joint impact of informality, governance, and technology on tax performance in developing countries.
Control Of Corruption In Moderating The Effect Of Per Capita Income And Shadow Economy On Tax Revenue Bhima Chandra Bhuana; Suparna Wijaya
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.864

Abstract

The less optimal tax revenue, the low level of income, the large proportion of shadow economy in the economies and the high level of corruption are problems for development. This study tries to revisit the linkage of these four development problems, and find out how corruption control conducted by the government can strengthen or weaken the impact of per capita income and shadow economy activities on tax revenue. A dataset of eighteen countries in the South Asia and Asia-Pacific region from 2002 to 2017 is analyzed using panel data regression. It was found that per capita income and government efforts to control corruption significantly have a positive effect on tax revenue, while the shadow economy significantly has a negative effect on tax revenue. Furthermore, as a moderating variable, government efforts to control corruption can significantly reduce the negative effect of the shadow economy on tax revenue. This finding suggests the urgency of controlling corruption by the government to optimize tax revenue, thereby overcoming development problems.
Improving VAT collection efficiency through policy design and compliance improvement and moderated by control of corruption Suparna Wijaya; Bhima Chandra Bhuana
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.882

Abstract

Value Added Tax (VAT) is increasingly relied upon by an increasing number of economies, as shown by the global trend of increasing standard tax rates, but raises questions about the efficiency of its levy. This study revisits the determinants of VAT collection efficiency by using the C-efficiency ratio approach. Using a dataset of countries in the SEAO region (East Asia, Southeast Asia, and the Pacific), this study was performed quantitatively using a panel data regression analysis. The results show that the government effectiveness index is unlikely to be an appropriate proxy for the compliance gap. In terms of the policy gap, policy changes by increasing the standard VAT rate might reduce the C-efficiency ratio, whereas lowering the VAT registration threshold might not improve the C-efficiency ratio. However, the control of corruption index as a moderating variable could antagonize the negative effect of the VAT standard rate on the C-efficiency ratio. This finding corroborates previous studies and encourages discussion to find variables that better measure compliance and policy gap.
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
Co-Authors Alfi, Muhammad Khoirul Almeira Wafa Addiena Alpin Stephanus Hasiholan Sirait Alya Yasmin Amrie Firmansyah Anastasia Adinda Permata Putri Ari Ihsan Arissa Aqillah Hanifah Arkhano Jevonya Halomoan Audrey Patricia Benny Ambarita Bhima Chandra Bhuana Bima Satria Anugerah Bima Satria Anugerah Clarissa Revalina Putri Dalila Desi Fitriani Danang Tricahyono Danang Tricahyono Daniel Gusta Permadi Desak Ari Gita Wahyuni Destiny Wulandari Devi Tannya Dhinnessa Prabowo Dian Amanda Puspitorini Dian Irsalina Listikarini Dian Irsalina Listikarini Dicky Pranata Hutajulu Elfrida Christina Emilio Pascal Emilio Pascal Evan Harlan Evan Harlan Fawwaz Muhammad Zakli Pohan Ferry Irawan Fitria Wandani Ghefira Nur Annisa Ghina Syakira Halimatus Sya'diah Hanik Susilawati Muamarah Hapsari Inawati Susanto Hasbiul Hashfi Hasbiul Hashfi Hendiva Tri Nugraha Hulieta Fatimatuz Zahra Hutri Zara Azizil Tatnya Ishma Annisa Khansa Zhafirah Siregar Kuat Sidik Wahyono Laili Mutoharoh Lola Inganta Saragih Luthfiola Rachma Najmina M. Satria Gymnasti Widianto Michael Kusuma Mohammad Nur Rizki Muhammad Daffa Muhammad Hafiz Fadhilah Muhammad Hafiz Fadhilah Muhammad Ramadhan Zulfi Mycel Adeline Nabila Aulia Zahirah Naili Luthfi Syarifah Nararya Finan Fathi Natasha Amalia Natasha Carissa Sandy Nur Farida Liyana Nurindah Rizki Dian Gunadi Padhilah Dikri Pius Aji Cakra Bagaskara Rahadi Nugroho Rama Bhaskara Praja Reihan Hasiholan Riska Aftriyandawi Salamah Faizah Sinarta Putra P. Surbakti Siti Rachellia Imani Tafrij Ahmad Wildany Tarischa Naura Hapsari Veronica Angela Citra Widasari Yordan Wiguna Yosua Gito Samudra Simangunsong Yuninda Anggraini Putri Yuninda Anggraini Putri