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All Journal Educoretax Journal of Law, Administration, and Social Science Journal of Governance Risk Management Compliance and Sustainability
Nugraha, Satria Yudha
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Can reducing corporate income tax rates decrease tax avoidance? Nugraha, Satria Yudha; Saud, Yehezkiel Victor; Firmansyah, Amrie
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.773

Abstract

This research aims to examine and analyze the effect of reducing corporate income tax rates on tax avoidance practices carried out by non-cyclical consumer sector companies. This research involves secondary data analysis using the Panel Data Regression approach with 6 research samples taken from the non-cyclical consumer sector on the LQ45 index for the 2018-2022 period. The total sample used in the study amounted to 30 observations based on purposive sampling. The test results show that reducing the corporate income tax rate positively and significantly affects tax avoidance practices in non-cyclical consumer sector companies on the LQ45 index. This research is expected to encourage the government to formulate other tax incentive policies and provide insights into the effectiveness of the implemented tax policies. One of the expected objectives of companies utilizing tax incentives is to accelerate the economic growth of society. Lower tax burdens are hoped to encourage companies to expand their businesses and potentially absorb more labor, triggering multiplier effects in the economic sector to advance public welfare. In terms of literature, this research contributes to enriching the discussion about the effect of reducing corporate tax rates on companies' tax avoidance, and it is expected to contribute to the development of tax accounting literature.
Transfer Pricing and Tax Avoidance: The Moderating Role of Thin Capitalization Nugraha, Satria Yudha; Firmansyah, Amrie
Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v5i1.3117

Abstract

Indonesia's relatively low tax ratio compared to other countries indicated the persistent issue of corporate tax avoidance. This study aimed to examine the effect of transfer pricing on tax avoidance and to assess whether thin capitalization moderated this relationship. The sample consisted of mining companies listed on the Indonesia Stock Exchange from 2021 to 2023. Panel data regression with multiple linear analysis was employed to test the hypotheses. Tax avoidance was proxied by the negative value of the Effective Tax Rate (ETR), while thin capitalization was measured using the Maximum Allowable Debt (MAD) ratio. The results showed that transfer pricing had a significant positive effect on tax avoidance, supporting agency theory. However, thin capitalization weakened the impact of transfer pricing, indicating that companies tended to adopt either strategy to reduce tax risks. These findings provided practical implications for Indonesia’s tax governance, particularly in enhancing transfer pricing oversight and reinforcing thin capitalization regulations.
Potential Tax Revenue On Luxury Pets (Studies In Indonesia) Nugraha, Satria Yudha; Sa’diyyah, Dewi Khalimatus; Prasetyaningrum, Oktavia Rizki; Al Hazmi, Raldin Alif
Journal of Law, Administration, and Social Science Vol 4 No 3 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i3.812

Abstract

The phenomenon of flexing, which is excessive showing off behavior where a person tries to solidify a position in the social environment to meet the need for appreciation and validation from others regarding their social status. In Indonesia, this phenomenon takes many forms, one of which is flexing related to pets. Some people have animals that are classified as luxury pets. Luxury pets, often referred to as exotic pets or luxury pets, refer to animals that are not commonly used as pets and are usually relatively expensive. Given the characteristics of luxury goods mentioned in the VAT and STLG Law applicable in Indonesia, it is stated that luxury goods are not basic needs, consumed by certain people, consumed by high-income people and to show status. Therefore, Pets classified as Luxury Pet should be subject to STLG considering the development of pet lovers increases over time, for example, cats, dogs and fish. This research is expected to provide the imposition of new types of taxes for the DGT so as to increase state revenue, especially in the tax sector
Co-Authors Al Hazmi, Raldin Alif Amrie Firmansyah Prasetyaningrum, Oktavia Rizki Saud, Yehezkiel Victor Sa’diyyah, Dewi Khalimatus