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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Educoretax
Bhuana, Bhima Chandra
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Evaluasi Kebijakan Fasilitas Pajak untuk Mendorong Riset dan Inovasi di Indonesia Bhuana, Bhima Chandra; Ardiansyah, Benny Gunawan
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 2 (2025): April: Harnessing Data, Enhancing Compliance, and Empowering Policy
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i2.892

Abstract

The government of the Republic of Indonesia has implemented tax facilities to encourage businesses and industries to conduct research and development to optimize Indonesia's economic growth. Still, taxpayers have not widely benefited from these facilities. This study aims to explore the relevance of the tax facility policy to research and innovation activities in Indonesia and evaluate the implementation problems. Grounded on Sabatier and Mazmanian's public policy implementation framework, data were collected and analyzed using a qualitative research method, through a series of interviews with policy actors. The study found that: (1) the tax facility policy has minor relevance to the encouragement of research and innovation activities in Indonesia due to the problem of the unestablished science and technology ecosystem (2) the regulatory aspect of PMK Number 153/PMK.010/2020 has not provided adequate support for implementing ministries/agencies in addressing the socio-economic challenges of Indonesian society, as well the negative attitudes and perceptions of businesses and industries towards the policy. The findings are expected to stimulate further discussion on research and innovation in Indonesia to complete the factual basis that the government can use in determining future policy directions.
Control Of Corruption In Moderating The Effect Of Per Capita Income And Shadow Economy On Tax Revenue Bhuana, Bhima Chandra; Wijaya, Suparna
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.864

Abstract

The less optimal tax revenue, the low level of income, the large proportion of shadow economy in the economies and the high level of corruption are problems for development. This study tries to revisit the linkage of these four development problems, and find out how corruption control conducted by the government can strengthen or weaken the impact of per capita income and shadow economy activities on tax revenue. A dataset of eighteen countries in the South Asia and Asia-Pacific region from 2002 to 2017 is analyzed using panel data regression. It was found that per capita income and government efforts to control corruption significantly have a positive effect on tax revenue, while the shadow economy significantly has a negative effect on tax revenue. Furthermore, as a moderating variable, government efforts to control corruption can significantly reduce the negative effect of the shadow economy on tax revenue. This finding suggests the urgency of controlling corruption by the government to optimize tax revenue, thereby overcoming development problems.
Improving VAT collection efficiency through policy design and compliance improvement and moderated by control of corruption Wijaya, Suparna; Bhuana, Bhima Chandra
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.882

Abstract

Value Added Tax (VAT) is increasingly relied upon by an increasing number of economies, as shown by the global trend of increasing standard tax rates, but raises questions about the efficiency of its levy. This study revisits the determinants of VAT collection efficiency by using the C-efficiency ratio approach. Using a dataset of countries in the SEAO region (East Asia, Southeast Asia, and the Pacific), this study was performed quantitatively using a panel data regression analysis. The results show that the government effectiveness index is unlikely to be an appropriate proxy for the compliance gap. In terms of the policy gap, policy changes by increasing the standard VAT rate might reduce the C-efficiency ratio, whereas lowering the VAT registration threshold might not improve the C-efficiency ratio. However, the control of corruption index as a moderating variable could antagonize the negative effect of the VAT standard rate on the C-efficiency ratio. This finding corroborates previous studies and encourages discussion to find variables that better measure compliance and policy gap.
Co-Authors Ardiansyah, Benny Gunawan