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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Disrupsi Bisnis Abdimisi International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) JURNAL LENTERA AKUNTANSI Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Educoretax Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Accounting, Management and Economics Research Journal of Management Accounting, Tax and Production Perwira Journal of Economics and Business (PJEB) Jurnal Ekonomi dan Bisnis
Ismanto, Juli
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Journal : Educoretax

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The effect of fiscal loss compensation, capital intensity and company age on tax avoidance Silvera, Cut Putri; Ismanto, Juli
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1048

Abstract

Tax avoidance is a strategy and technique carried out by taxpayers safely because it does not violate tax provisions. This technique usually takes advantage of loopholes (grey areas) in tax regulations to reduce the amount of tax to be paid. The government does not like tax avoidance because it directly reduces state revenues. This study aims to determine the effect of fiscal loss compensation, capital intensity, and company age on tax avoidance. Secondary data comes from the financial statements of companies included in the Consumer Non-Cyclicals Sub-Sector Food and Beverage index listed on the IDX during the 2019-2023 period. A total of 14 companies were used as research samples for five years. Panel data regression analysis was used in this study. The results showed that fiscal loss compensation and capital intensity did not have a significant effect on tax avoidance. Conversely, company age has a significant effect on tax avoidance. This shows that company age can indirectly affect tax avoidance. Older companies tend to reduce costs including their tax costs because of the experience and learning they have and the influence of other companies in the same or different industries. Companies that operate longer also become more adept at managing their taxes based on previous experience. Logically, the longer a company operates, the more experience it has so that the human resources it has become more adept at managing and administering tax burdens, which ultimately increases the tendency to engage in tax avoidance.  
The effect of Sales Tax on Luxury Goods (PPnBM), Value Added Tax (VAT), and progressive rates on consumer purchasing power in four-wheeled motor vehicles Amelia, Tresya; Ismanto, Juli
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1689

Abstract

This study aims to analyze the influence of Luxury Goods Sales Tax (LGST), Value Added Tax (VAT), and Progressive Tax Rates on Consumer Purchasing Power. The population in this study consists of four-wheeled motor vehicle consumers at SAMSAT Serpong in 2024. Primary data was used, with a total of 100 respondents selected using the Slovin formula. The data analysis techniques employed include descriptive statistical analysis, validity and reliability tests, multiple linear regression, coefficient of determination, and hypothesis testing. SPSS version 26 was used for quantitative data analysis. The results indicate that LGST has a significant effect on consumer purchasing power, with a significance level of 0.004 which is smaller than 0.05. VAT also significantly affects consumer purchasing power, with a significance level of 0. which is smaller than 0.05. Similarly, Progressive Tax Rates have a significant impact, with a significance level of 0.032 which is smaller than 0.05.
Co-Authors Abdurachman, Arya Afghoni, Lazuardi Hasan Ahmad Rifai Amelia, Tresya Aryani, Amelia Cahyani, Yenni Darmawan, Eka Effriyanti, Effriyanti IRWAN SETIAWAN Nofryanti Pernita, Dita Purnomo, Listiya Ike Rosini, Iin Ruhiyat, Endang Setiawati, Andini Silvera, Cut Putri Sulistyana, Dewi Wulandari, Resti