Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Educoretax
Widyarsih, AV. Rahajeng
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Threat Of Tax Evasion Practices In the Coal Mining Sector In Indonesia On Economic Security Irmayanti, Dian Putri; Yulivan, Ivan; Widyarsih, AV. Rahajeng
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.899

Abstract

This research examines tax evasion practices in Indonesia’s coal mining sector, with a focus on identifying methods used and the role of state intelligence in addressing them. Using a qualitative approach, the study collected data through in-depth interviews with government officials, academics, and industry practitioners. The findings reveal six primary tax evasion practices: illegal mining, income and expense manipulation, document bribery, transaction manipulation, and document falsification. These practices significantly reduce state revenue and undermine the integrity of the coal mining sector. Additionally, the analysis emphasizes the importance of early detection and warning efforts by intelligence agencies to combat tax evasion. The study also underscores the need for improved collaboration among government entities and the utilization of information technology to integrate data and strengthen law enforcement.
Co-Authors Irmayanti, Dian Putri Ivan Yulivan