Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Educoretax Jurnalku Asian Journal of Management Analytics Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Media Akuntansi Perpajakan
Saud, Yehezkiel Victor
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
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.
Determinants of Firm Value: Analysis on Non-Cyclical Consumer Companies Mardiana, Karlin Sagita; Attamimi, Abdul Hakim; Saud, Yehezkiel Victor; Sofianti, Evin
Asian Journal of Management Analytics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i1.8317

Abstract

This study evaluates the factors that affect the value of non-cyclical consumer companies listed on the Indonesia Stock Exchange. The factors tested consist of financial factors, namely tax planning and avoidance, profitability, and liquidity. Testing is also carried out on non-financial factors, namely gender diversity of the board of directors and good corporate governance. The population in this study were all Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange for the period 2023. Sampling using purposive sampling system and obtained 34 companies. The data used is secondary data in the form of annual financial reports of companies listed during the period 2018 - 2022. This study uses panel data regression analysis. The study results state that firm value is positively impacted by financial variables and negatively impacted by non-financial variables.
ANALYSIS OF TAX IMPOSITION ON THE DISTRIBUTION OF THE ENDOWMENT FUND SERVICE PROGRAM IN THE FIELD OF EDUCATION: (CASE STUDY AT THE INDONESIAN EDUCATION FUND MANAGEMENT AGENCY) Saud, Yehezkiel Victor; Khusnaini; Putra, Fahdiansyah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23110

Abstract

Vision Indonesia Gold 2045 depicts Indonesia as an advanced country based on knowledge and innovation, rooted in the culture of the Archipelago. Higher education institutions play a vital role in creating and disseminating knowledge through research, as well as building superior human resources. The Educational Fund Management Institution (LPDP), as a Public Service Agency (BLU), manages the Endowment Fund in the field of education. In its disbursement to beneficiaries, tax imposition occurs in the form of VAT collection and income tax deductions. This has led to differing views between LPDP and the Directorate General of Taxes (DJP): DJP considers the tax imposition appropriate, while LPDP asserts that it should not be imposed. This research aims to understand the application of taxation on those funds and analyze their treatment. The method used is a qualitative approach through literature studies and interviews, with data analysis using NVivo software to develop coding and mind maps. The research results show that VAT is imposed on research services and income tax on the additional economic capacity of beneficiaries. A grey area has also been found in the applicable tax provisions. It is recommended that LPDP propose specific regulations regarding the taxation of the Endowment Fund in the field of education to the Fiscal Policy Agency (BKF) and DJP.
Menuju Skema Vacant Property Tax (VPT) Yang Efektif: Studi Komparatif Dan Implikasinya Di Indonesia Rahmawati, Anisa; Rachmadhika, Hendra Arie; Raainaa, Nural Achmad; Saud, Yehezkiel Victor
Jurnalku Vol 4 No 3 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i3.861

Abstract

Penelitian ini bertujuan untuk mengetahui skema terbaik apabila Vacant Property Tax (VPT) diimplementasikan di Indonesia. Penelitian ini berkaca pada penelitian - penelitian sebelumnya baik dari Indonesia maupun penerapan pada negara lain VPT memiliki implikasi positif dan implikasi negatif, sehingga pada penelitian ini penulis juga akan menganalisis implikasi implikasi tersebut dan menawarkan solusi untuk pemajakan yang efektif dan adil. Penelitian ini menggunakan metode kualitatif dalam membahas topik yang menjadi tujuan penelitian ini. Metode kualitatif dalam penelitian ini dilakukan dengan mengumpulkan berbagai literatur mulai dari buku, artikel, berita, dan sumber lain yang relevan dengan topik yang dibahas. Literatur yang dikumpulkan juga memuat contoh negara yang menerapkan Pajak Properti Kosong (VPT). Hasil penelitian ini berupa subjek, objek, tarif, hingga skema penerapan VPT serta implikasi positif dan negatif penerapan VPT di Indonesia. Penelitian ini memberikan kontribusi baru dengan mengkaji potensi Vacant Property Tax dalam mengatasi backlog perumahan dan menurunkan harga rumah di Indonesia. Skema penerapan Vacant Property Tax yang dirumuskan dalam penelitian ini dapat menjadi acuan yang bisa dipertimbangkan bagi otoritas pajak Indonesia (Direktorat Jenderal Pajak) dalam merumuskan kebijakan yang tepat dan efektif.
Apakah Karakteristik Keuangan Perusahaan Berkaitan Dengan Penghindaran Pajak? Saud, Yehezkiel Victor; Firmansyah, Amrie
Media Akuntansi Perpajakan Vol 9, No 2 (2024): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v9i2.7838

Abstract

Penelitian ini bertujuan untuk menguji pengaruh target keuangan, ukuran perusahaan, stabilitas keuangan, tekanan eksternal, dan arus kas negatif terhadap penghindaran pajak. Data yang digunakan berasal dari laporan keuangan perusahaan sektor barang konsumsi non-siklikal yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2023. Data tersebut diperoleh dari situs www.idx.co.id, serta dari situs resmi perusahaan terkait dan stockbit.com. Dengan menggunakan metode purposive sampling, sebanyak 80 observasi berhasil dikumpulkan dan dianalisis. Pengujian hipotesis dilakukan melalui analisis regresi terhadap data cross-section. Hasil penelitian menunjukkan bahwa target keuangan memiliki pengaruh positif terhadap penghindaran pajak, sedangkan stabilitas keuangan, ukuran perusahaan, tekanan eksternal, dan arus kas negatif tidak menunjukkan pengaruh signifikan terhadap penghindaran pajak. Penelitian ini diharapkan dapat memberikan kontribusi tambahan bagi literatur yang membahas sektor barang konsumsi non-siklikal, tekanan keuangan, dan perpajakan, khususnya dalam konteks Indonesia.
Co-Authors Amrie Firmansyah Anisa Rahmawati Attamimi, Abdul Hakim Khusnaini Mardiana, Karlin Sagita Nugraha, Satria Yudha Putra, Fahdiansyah Raainaa, Nural Achmad Rachmadhika, Hendra Arie Sofianti, Evin