Articles
Kepatuhan Wajib Pajak Di Era Pandemi Covid 19 : Kesadaran Wajib Pajak, Pelayanan Perpajakan, Peraturan Perpajakan
Tan, Reynaldo;
Hizkiel, Yusak David;
Firmansyah, Amrie;
Trisnawati, Estralita
Educoretax Vol 1 No 3 (2021): September 2021
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v1i3.35
Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, pelayanan perpajakan dan peraturan perpajakan terhadap kepatuhan Wajib Pajak. Data penelitian diperoleh dari survei kuisioner secara online dari responden yaitu dokter non Rumah Sakit. Kuisioner distribusikan kepada 60 responden berdasarkan random sampling, namun yang dapat digunakan selanjutnya dalam penelitian ini berjumlah 41 observasi. Kuisioner didistribusikan 26 Maret 2021 sampai 2 April 2021 secara online. Pengujian data penelitian ini dilakukan dengan analisis regresi linier berganda. Hasil penelitian menyimpulkan bahwa kesardaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Namun, pelayanan perpajakan dan peraturan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Penelitian ini mengindikasikan bahwa Otoritas Pajak Indonesia perlu memperhatikan perilaku wajib pajak pribadi tertentu dalam rangka ekstensifikasi peningkatan penerimaan negara.
Penghindaran Pajak Pada Industi Barang Konsumsi di Indonesia Sebelum Era Pandemi Covid19: Ukuran Perusahaan dan Profitabilitas
Martinus, Jeremi;
Jiwandaningtyas, Mellida Ema;
Firmansyah, Amrie;
Andriani, Arifah Fibri
Educoretax Vol 1 No 4 (2021): Desember 2021
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v1i4.118
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap penghindaran pajak. Data penelitian ini bersumber dari dari laporan keuangan perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian diperoleh dari www.idx.co.id. Total sampel penelitian berdasarkan purposive sampling berjumlah 96 observasi yang terdiri dari 32 perusahaan dari tahun 2017 sampai dengan tahun 2019. Pengujian hipotesis dilakukan dengan uji analisis regresi berganda untuk data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan profitabilitas berpengaruh positif terhadap penghindaran pajak. Penelitian ini mengindikasikan bahwa otoritas pajak Indonesia perlu mempertimbangkan perusahaan dengan tingkat kinerja operasi yang tinggi terkait dan aset yang besar, terkait dengan dengan kebijakan penghindaran pajak.
Dampak Implementasi PSAK 73: Rasio Keuangan, Book Tax Difference Dan Penghindaran Pajak
Firaz, Ramiz;
Benedictus, Suryagus;
Firmansyah, Amrie
Educoretax Vol 2 No 1 (2022)
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v2i1.159
This study aims to review the impact of PSAK 73 on retail companies in Indonesia. The impact of the application of PSAK 73 in this study includes the company's financial ratios, book-tax difference and tax avoidance. This study employs a qualitative approach with content analysis. The data and information are sourced from the audited financial statements of the 2019 and 2020 retail sub-sector companies. The data was obtained from the Indonesian Stock Exchange website. Based on data availability, the sample to be used in this study consisted of 10 companies. The results show that the implementation of PSAK 73 impacts increasing asset and liability accounts which causes an increase in the ratio of debt to equity and debt to assets. This increase can increase the cost of capital borne by the company. In addition, increasing changes in the debt-to-equity ratio need to be a concern for several companies approaching the limits set by the Ministry of Finance of the Republic of Indonesia. This study shows that companies need to mitigate the risks associated with implementing the newly enacted financial accounting standards. In addition, this study shows that the Indonesian Institute of Accountants needs to consider the risks borne by companies related to the application of financial accounting standards in Indonesia. Penelitian ini bertujuan untuk mengulas dampak dari penerapan PSAK 73 pada perusahaan ritel di Indonesia. Dampak penerapan PSAK 73 dalam penelitian ini meliputi rasio keuangan perusahaan, book-tax difference dan penghindaran pajak. Penelitian ini menggunakan pendekatan kualitatif dengan analisis isi. Data dan informasi bersumber dari laporan keuangan perusahaan sub sektor ritel tahun 2019 dan 2020 yang telah diaudit. Data diperoleh dari laman web bursa efek indonesia. Berdasarkan ketersediaan data, sampel yang akan digunakan dalam penelitian ini terdiri dari 10 perusahaan. Hasil penelitian menunjukkan bahwa penerapan PSAK 73 berdampak pada peningkatan akun aset dan liabilitas yang menyebabkan meningkatnya rasio utang terhadap ekuitas dan utang terhadap aset. Peningkatan ini dapat meningkatkan biaya modal yang ditanggung perusahaan. Selain itu, peningkatan perubahan rasio utang terhadap ekuitas perlu menjadi perhatian bagi beberapa perusahaan yang mendekati batasan yang ditetapkan Kementerian Keuangan Republik Indonesia. Penelitian ini menunjukkan bahwa perusahaan perlu memitigasi risiko terkait dengan penerapan standar akuntansi keuangan yang baru diberlakukan. Selain itu, penelitian ini menunjukkan bahwa Ikatan Akuntan Indonesia perlu mempertimbangkan risiko yang ditanggung perusahaan terkait dengan penerapan standar akuntansi keuangan di Indonesia.
Potensi Kepatuhan Pajak UMKM Setelah Kenaikan Tarif Pajak Pertambahan Nilai: Sebuah Pendekatan Teori Atribusi
Sessa Tiara Maretaniandini;
Radhitiya Wicaksana;
Zalfa Aura Tsabita;
Amrie Firmansyah
Educoretax Vol 3 No 1 (2023)
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v3i1.372
A global recession is predicted to occur in 2023. In facing this condition, MSMEs have a key role in maintaining economic growth in Indonesia. Despite the significant potential to contribute to the Indonesian economy, many MSMEs still do not register as taxpayers. As a result, tax revenues in Indonesia have not been optimal. In addition, the phenomenon of MSME tax non-compliance has the potential to increase with the existence of regulations governing VAT rate increases. This study aims to review the potential for MSME tax compliance after the increase in VAT rates. This study uses a qualitative method using a content analysis approach. The data used in this study is MSME data sourced from the Ministry of Cooperatives and Small and Medium Enterprises website. In addition, this panel research data also uses MSME tax compliance data from the Directorate General of Taxes website. A review of data sourced from the content analysis is further elaborated using scoping review. This study concludes that there is potential for an increase in MSME tax compliance following an increase in the VAT rate. The increase in MSME tax compliance is projected to increase Indonesia's overall tax revenue. Thus, MSMEs have a significant role in facing a recession. Resesi global diprediksi terjadi di tahun 2023. Dalam menghadapi kondisi ini, UMKM memiliki peran kunci dalam mempertahankan pertumbuhan ekonomi di Indonesia. Meskipun memiliki potensi yang besar dalam memberikan kontribusi signifikan dalam perekonomian Indonesia, masih banyak UMKM yang tidak mendaftarkan dirinya sebagai wajib pajak. Akibatnya, penerimaan pajak di Indonesia belum optimal. Selain itu, fenomena ketidakpatuhan pajak UMKM berpotensi menjadi meningkat dengan adanya regulasi yang mengatur kenaikan tarif PPN. Penelitian ini bertujuan untuk mengulas potensi kepatuhan pajak UMKM setelah kenaikan tarif PPN. Penelitian ini menggunakan metode kualitatif dengan menggunakan pendekatan content analysis. Adapun data yang digunakan dalam penelitian ini adalah data UMKM yang bersumber dari website Kementerian Koperasi dan Usaha Kecil dan Menengah. Selain itu, data panelitian ini juga menggunakan data kepatuhan pajak UMKM dari website Direktorat Jenderal Pajak. Ulasan atas data yang bersumber dari content analysis selanjutnya dielaborasi dengan menggunakan scoping review Penelitian ini menyimpulkan bahwa terdapat potensi peningkatan kepatuhan pajak UMKM setelah dilakukannya kenaikan tarif PPN. Peningkatan kepatuhan pajak UMKM ini diproyeksikan mampu meningkatkan penerimaan pajak Indonesia secara keseluruhan. Dengan demikian, UMKM memiliki peran signifikan dalam menghadapi resesi.
The Moderating Role Of Sustainability Disclosure: Tax Avoidance And Firm Value
Ardian Azmi Hasibuan;
Amrie Firmansyah
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v3i3.543
A company's performance is very important because it will impact the decision-making of shareholders and investors. As reflected in increased share prices, companies with good performance tend to increase company value. One factor that can influence company value is tax avoidance. This research examines the effect of avoidance on company value with sustainability report disclosure as a moderating variable. This research uses quantitative data from financial and sustainability reports of banking sub-sector companies from 2020 to 2022. Data was obtained from the websites of each company. Using purposive sampling, 41 samples were obtained and tested using multiple regression analysis for cross-section data. This research concludes that tax avoidance has a negative effect on company value. Meanwhile, sustainability disclosures do not mediate. This research contributes to providing capital market-based financial accounting research literature from the perspective of company policy as reflected in the financial information of banking companies in Indonesia.
Manager's Income Smoothing Actions Due to Debt Policy: The Moderating Role of Tax Avoidance
Amrie Firmansyah;
Muchamad Rizal Pua Geno;
Dani Kharismawan Prakosa;
Pria Aji Pamungkas;
Adhitya Jati Purwaka
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v3i3.566
The manager carries out income-smoothing actions to guard the stability of profit. Stability and high profits are considered an indicator of a low-risk company. The manager made this effort to increase investor belief in providing the company with source funds. This study aims to test the effect of debt policy on action income smoothing. This research also includes tax avoidance as a moderating variable in this association. This study employs data derived from financial statements of listed manufacturing companies on the Indonesian Stock Exchange from 2016 until 2021—research data sourced from www.idnfinancials.com. Samples employed in this study totaled 564 observations (firm-year). Testing hypothesis is using analysis of multiple linear regression for panel data. This study finds that debt policy is positively associated with income smoothing. However, tax avoidance has no role in moderating the association between debt policy and income smoothing. This study contributes to developing literature on income smoothing in financial accounting research frameworks using different proxies in the Indonesian context.
Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis
Nafis Dwi Kartiko;
Amrie Firmansyah
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v3i4.582
Previous correlational studies have shown a significant effect between political connections and tax avoidance. However, this also cannot deny other empirical facts which state that there is no significant influence between political connections and tax avoidance. This study aims to generalize the results of previous studies that discuss the influence of political connections and tax avoidance in Indonesia. Quantitative methods were chosen to analyze this; the researchers used Systematic Review and Meta-Analysis. We searched for eligible studies from the databases Garba Rujukan Digital (GARUDA), Ebsco, and Google Scholar until 17 September 2022. Meta-analysis was carried out using STATA software with the help of Microsoft Excel to calculate the effect size of each study data. Fourteen studies were successfully netted for analysis, of which 14 developed into 29 data using the data available in each study. We find that the relationship between political connections and tax avoidance in Indonesia has an insignificant direction; this is indicated by the value of z = -1.23 and p-value of 0.22 or above 0.05. It is the latest study in Indonesia to investigate the relationship between political connections and tax avoidance. Furthermore, the test results indicate that differences in tax avoidance proxies affect the test results for political connections. In contrast, there was no significant effect on the political connection proxy. The relevant tax authorities can consider significant tax avoidance proxies for political connections as one of the detection indicators in the Compliance Risk Management of Taxpayer Supervision.
The Moderating Role of Sustainability Disclosure in the Association between Tax Avoidance and Cost of Debt
Amrie Firmansyah;
Irfan Fauzi;
Muchamad Rizal Pua Geno;
Dani Kharismawan Prakosa;
Adhitya Jati Purwaka
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v3i4.629
Company funding can derive from debt and shares. Managers' funding decisions have an impact on the costs that the company must bear. Even though it has high risks and many requirements, managers use much debt in company funding. The company must bear the debt costs associated with this funding. This research examines the effect of tax avoidance on the cost of debt. This research also uses sustainability disclosure as a moderating variable. This research uses manufacturing company financial report data from www.idnfinancials.com from 2016 to 2020. Based on purposive sampling, the total number of observations can be used in this research is 276. Hypothesis testing was carried out using multiple linear regression analysis for cross-section data. This research concludes that tax avoidance positively affects the cost of debt. This research also finds that sustainability disclosure strengthens the positive influence of tax avoidance on the cost of debt. This research contributes to providing literature on the role of sustainability implemented in companies in one of the developing countries. This implementation can be associated with managerial decisions that may not always align with the interests of company owners.
Exploring Hotel Tax Potential In Pesangrahan District
Prastya, Heru;
Firmansyah, Amrie
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v4i1.631
Bapenda DKI Jakarta achieved the revenue target of 5 local taxes out of 13 types of taxes it administers in 2022. Of the five types of local taxes, the Hotel Tax is the only tax administered in all UPPPDs. However, in 2022, the UPPPD of Pesanggrahan District failed to achieve its Hotel Tax revenue target. The challenge in 2024 became more severe due to the withdrawal of the authority to collect some Hotel Tax objects from the Local Government. This study analyzes the potential exploration of several Hotel Tax objects in Pesanggrahan District through a micro approach. Data analysis was conducted using the quantitative method. Based on the analysis that utilizes Room Occupancy Rate (TPK) of star-rated hotels data from BPS, this study obtained the results of the potential value of Hotel Tax for Arosa Hotel during the 2023 tax year amounting to IDR 1.738.509.520. In addition, this research also obtained the results of extracting the potential of Hotel Tax on three boarding houses in Pesanggrahan District in October 2023, amounting to IDR 22.415.000. The results of this study are expected to be an input for UPPPD of Pesanggrahan District in extracting the potential of Hotel Tax in its area. Using external data such as TPK of starred hotels from BPS and room occupancy rates from boarding house provider websites can be an alternative for UPPPD of Pesanggrahan District in exploring the potential of Hotel Tax besides analyzing the trend of taxpayer deposits.
Encouraging Sustainable Development With Green Tax Credit Policy
Dinata, I Putu Hendy Bimantara;
Firmansyah, Amrie
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v4i1.639
Climate change is an issue that is currently of concern to various parties. Many studies reveal that climate change can have an adverse impact on various aspects of human life. Therefore, various countries have issued policies to encourage sustainable development to mitigate the effects of climate change. This research examines the implementation of the green tax credit policy in Indonesia as a form of government effort to encourage sustainable development. This research discusses the proposed scheme, benefits, and challenges of implementing green tax credit policy in Indonesia. A qualitative method with a literature study and scoping review is used in this research. The analysis method used in this research is descriptive qualitative. The results of this study show that the green tax credit scheme provides numerous benefits, such as being more universal, being implemented easily, and encouraging sustainable development in the long term. The challenges of implementing this policy are decreased tax revenue, monitoring costs, and resistance from certain parties. Seeing the benefits of green tax credits in promoting sustainable development, the government can consider implementing this policy in Indonesia.