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Tjhai, Fung Njit
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Regulations on Access to Financial Information to Improve Taxpayer Compliance with Law No. 9/2017 and its Implementation Rules Tjhai, Fung Njit
Global Legal Review Vol 4, No 1 (2024): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i1.6348

Abstract

The purpose of this research is to explore and analyze regulations for access to financial information for tax purposes to increase taxpayer compliance. The research approach in this study is qualitative normative based on literature and field studies in the form of collecting access data and following up on inbound and domestic AEOI based on access to information by tax administration. This study finds that for easy access to financial information for tax purposes both in the context of AEOI and the implementation of the tax laws, Law No. 9/2017 authorizes access to financial information to the Director General of Taxes (DGT) by setting aside the confidentiality of financial information in the Law of Tax Procedures and the Banking Law, access to banking financial information has positively increased tax compliance, but compulsory reporting of accounts with minimum balance of Rp1 billion have the potential to trigger rush of bank funds. On the other hand, it had reduced the effectiveness of Law No. 9/2017 to increase tax compliances for individuals who have accounts’ balance less than Rp1 billion at the end of the reporting calendar year.  It can be suggested to amend the formulation of the provisions of Article 2 paragraph (3) of Law 9/2017 refers to the Common Reporting Standard (CRS) which must contain financial information, including NPWP with NIK (Resident Identification Number) for certainty and to eliminate doubts.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Sendyanto , Sendyanto; Tjhai, Fung Njit
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2416

Abstract

The purpose of this study is to examine the effect of the independent variables of leverage, firm size, size of a public accounting firm, profitability, audit committee, institutional ownership, and sales growth on the dependent variable tax avoidance. The population used in this study were all manufacturing companies listed on the Indonesian Stock Exchange (IDX). The sample selection method used a purposive sampling method, where in this study obtained 66 manufacturing companies during the 2019-2021 period that met the criteria so that the data used as a sample for this study amounted to 198 sample data. The data used in this study is secondary data sourced from the Indonesian Stock Exchange website. To test each independent variable on tax avoidance, this study uses a multiple regression model. The results of this study indicate that the variables that influence tax avoidance are leverage, company size, and profitability that affect tax avoidance. While the variables size of a public accounting firm, audit committee, institutional ownership, and sales growth show no effect on tax evasion. The leverage variable has an effect on tax avoidance because the greater the debt, the lower the taxable profit because the tax incentive for debt interest is greater. The company size variable has an effect on tax avoidance because the larger the company size, the company management efforts to try to reduce the tax burden. The variable profitability affects tax avoidance because the higher the level of company profitability, the more mature the company is in positioning tax planning which aims to reduce the amount of tax burden liabilities.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK TAX AVOIDANCE DALAM PERUSAHAAN Subhakti , Christian; Tjhai, Fung Njit
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i1.2417

Abstract

Tax avoidance is an attempt to avoid taxes legally that does not violate tax regulations. The existence of loopholes in the tax law makes tax avoidance practices often carried out by taxpayers. The purpose of this research is to obtain empirical evidence regarding the influence of transfer pricing, leverage, profitability, sales growth, institutional ownership, capital intensity, and financial distress on tax avoidance. The objects used in this research are companies in the consumer non-cyclicals and consumer cyclicals sectors listed on the Indonesia Stock Exchange for the period 2020-2022. The sample of this research used a purposive sampling method and resulted in a total of 270 data from 90 companies that met all the criteria. The method used in this research is multiple linear regression analysis. The results of this research indicate that transfer pricing influences tax avoidance. While leverage, profitability, sales growth, institutional ownership, capital intensity, and financial distress have no influence on tax avoidance
Regulations on Access to Financial Information to Improve Taxpayer Compliance with Law No. 9/2017 and its Implementation Rules Tjhai, Fung Njit
Global Legal Review Vol. 4 No. 1 (2024): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i1.6348

Abstract

The purpose of this research is to explore and analyze regulations for access to financial information for tax purposes to increase taxpayer compliance. The research approach in this study is qualitative normative based on literature and field studies in the form of collecting access data and following up on inbound and domestic AEOI based on access to information by tax administration. This study finds that for easy access to financial information for tax purposes both in the context of AEOI and the implementation of the tax laws, Law No. 9/2017 authorizes access to financial information to the Director General of Taxes (DGT) by setting aside the confidentiality of financial information in the Law of Tax Procedures and the Banking Law, access to banking financial information has positively increased tax compliance, but compulsory reporting of accounts with minimum balance of Rp1 billion have the potential to trigger rush of bank funds. On the other hand, it had reduced the effectiveness of Law No. 9/2017 to increase tax compliances for individuals who have accounts’ balance less than Rp1 billion at the end of the reporting calendar year.  It can be suggested to amend the formulation of the provisions of Article 2 paragraph (3) of Law 9/2017 refers to the Common Reporting Standard (CRS) which must contain financial information, including NPWP with NIK (Resident Identification Number) for certainty and to eliminate doubts.
Co-Authors Sendyanto , Sendyanto Subhakti , Christian