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All Journal Educoretax Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Arifandi, Budi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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FOREIGN EXCHANGE RATE AND INTERNATIONAL TRADE: A CASE OF INDONESIA IN OCTOBER 2023 Ramadhan, Muhammad Rheza; Arifandi, Budi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 4 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

The weakening of the rupiah exchange rate, especially at the end of 2023, is mainly caused by global factors such as the increase in interest rates by the Fed, conflicts in Ukraine and the Middle East, and the strengthening of the US economy. Based on empirical data in 2017-2022, the relationship between the rupiah exchange rate against the USD and the volume of exports and imports is positive. Thus, the depreciation of the rupiah exchange rate increases the volume of exports and imports simultaneously. This is due to the close relationship between the value of exports and the value of imports, one of which is caused by the proportion of raw material imports which reaches 75% of the total import value. In addition, it is also caused by many other factors besides the rupiah value that affect imports and exports. The decline in the rupiah exchange rate is predicted to continue until 2024 given the predictions of the US economy that continues to increase and the increase in interest rates by the Fed. Although, the rupiah is predicted to reach a level of IDR 16,000/USD, Indonesia's foreign exchange reserves are indicated to continue to be at a safe level as assuming imports and external debt do not change significantly, the foreign exchange reserves would need to shrink to below USD 67.45 to bring Indonesia to an unsafe point. The weakening of the rupiah, which is expected to continue until 2024, will also increase inflation.
Altruism and tax compliance: Unveiling the dual role of charitable giving and social norms in global tax evasion Ramadhan, Muhammad Rheza; Widiarto, Fajar; Liriyansah, Bismar; Khusaini, Fachrul; Arifandi, Budi
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1316

Abstract

This study investigates the relationship between altruistic behaviors and tax evasion, using panel data from 172 countries spanning 2011 to 2020. The analysis focuses on three dimensions of altruism—helping strangers, volunteering, and donating to charity—derived from the World Giving Index, while tax evasion is proxied by the size of the informal economy as estimated by the IMF. With a final sample of 1,103 country-year observations, the study employs a fixed effects regression model to account for unobserved, time-invariant heterogeneity across countries and global shocks over time. GDP per capita, sourced from the World Bank, is included as a control variable. The findings reveal a dual relationship: the percentage of individuals helping strangers is negatively correlated with tax evasion, suggesting that strong social norms and intrinsic motivations for altruistic behavior promote tax compliance. In contrast, the percentage of individuals donating to charity is positively correlated with tax evasion, indicating that charitable giving may sometimes rationalize non-compliance through mechanisms like the Crowding-Out Hypothesis or the Compensatory Altruism Hypothesis. Volunteering, however, shows no significant effect on tax evasion. These results underscore the complexity of the relationship between pro-social behaviors and tax compliance. Policymakers are encouraged to promote social norms that foster both altruism and tax compliance while carefully designing tax incentives for charitable giving to prevent unintended consequences. This study contributes to the literature by providing nuanced insights into the interplay between altruistic behaviors and tax evasion on a global scale, highlighting the importance of context in understanding compliance behaviors.
Co-Authors Khusaini, Fachrul Liriyansah, Bismar MUHAMMAD RHEZA RAMADHAN, MUHAMMAD RHEZA Widiarto, Fajar