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Yulianti Yulianti
Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Income Tax Cut and Firm Tax Avoidance Ruri Saputra; Yulianti Yulianti
E-Jurnal Akuntansi Vol 33 No 9 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i09.p12

Abstract

This study aims to examine the impact of Indonesian corporate income tax rate reduction on public companies’ tax avoidance. This study utilizes a quasi-experimental design with the difference-in-differences (DID) method to isolate the effect of corporate income tax rates changes on corporate tax avoidance behavior. Firms’ ownership structure is used to separate firms that are more likely to be affected by the tax law changes, thus representing the treatment group in the DID setting. Utilizing a sample of public companies listed on the Indonesia Stock Exchange in the 2019 and 2020 periods, this study finds that in the year preceding the tax rate reduction, firms with greater institutional ownership exercise higher tax avoidance compared to other firms. The differences, however, are not statistically significant, which may be caused by the short timespan between the policy announcement and tax filing period, limiting the time available for firms to adjust their tax avoidance behavior. Keywords: Tax Cut, Tax Avoidance, Institutional Investor
Analisis Kebijakan General Anti-Avoidance Rule (GAAR) di Indonesia Zulfa Royani; Yulianti Yulianti
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i08.p01

Abstract

The GAAR provision to combat unacceptable tax avoidance has already been ratified in Law Number 7 of 2021 concerning the Law on Harmonization of Tax Regulations (HPP Law) and Government Regulation Number 55 of 2022 (PP 55/2022). Employing qualitative research with a case study approach, this study conducts literature studies and interviews with regulators in the Ministry of Finance and relevant stakeholders to determine the aspects that must be taken into Indonesian GAAR provision. This study found that GAAR provisions in Indonesia have fulfilled the three GAAR trigger elements. Using substance over form principle as GAAR has its challenges in regulation, infrastructure, and human resource. This GAAR implementation need to consider limits on authority and implementation procedures, the scope of tax avoidance, stages of formal and material testing, quality assurance mechanisms, and protection of taxpayers' rights. Keywords: Corporate Social Responsibility Disclosure; Profitability;Liquidity; Firm Value
Evaluasi Penerapan Kebijakan Batasan Bruto Pada Wajib Pajak OP UMKM Reinhard Sahat Maruli Simarmata; Yulianti Yulianti
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p16

Abstract

This study aims to evaluate the policy of final income tax exemption for individual SME taxpayers with a turnover of up to Rp 500 million, in accordance with the Tax Harmonization Law. The evaluation assesses the policy from the perspective of individual SME taxpayers based on The Four Maxims: equality, certainty, convenience, and economy of collection. The research employs a descriptive qualitative case study evaluation method, focusing on one of the echelon III units in the Directorate General of Taxes (DGT), KPP Pratama Jakarta Setiabudi One. The research methodology uses triangulation, utilizing primary data collection, literature review, and secondary data. Primary data collection involves distributing questionnaires and conducting interviews with individual SME taxpayers and government representatives, including the Fiscal Policy Agency (BKF) and DGT. The research results indicate that the gross turnover threshold policy meets the principles of fairness and economic benefits. Furthermore, the study shows that there are still individual SME taxpayers who do not report their actual turnover in their annual tax returns. Active involvement from DGT through canvassing methods is needed to improve formal compliance among individual SME taxpayers. Keywords: revenue threshold; The Four Maxims; tax compliance; policy evalution; small medium enterprises (UMKM)
Co-Authors Reinhard Sahat Maruli Simarmata Ruri Saputra Zulfa Royani