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Taxation and Public Finance
Published by Santoso Academy Network
ISSN : -     EISSN : 30317665     DOI : 10.58777/tpf
Core Subject : Economy,
Economics, Econometrics & Finance
The Taxation and Public Finance TPF is an open-access and peer-reviewed journal that publishes theoretical and empirical research and review articles on all aspects of taxation and public finance study-related topics. The journals mission is to offer a forum for the growing amount of scholarly research on taxation and public finance study and the organizations in which they operate. The journal emphasizes theoretical advancements and their application and empirical, practical, and policy-oriented research in other national and global communities. The TPF examines various decisions, processes, and activities in the innovation and technology settings taxation and public finance policy. The TPF is published for researchers, scholars, and executives alike. The journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business community world. The journal aims to promote communication and collaboration between and among academic and other research groups, as well as policymakers and operational decision-makers at private and public institutions, national and global, and their regulators.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
 1   2 
Financial Report Quality: The Role of Accrual-Based Government Accounting Standards and H.R. Competency Juniarti, Juniarti; Noersanti, Lina; Gladys, Asthya
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.157

Abstract

This study aims to analyze and obtain empirical evidence about the effect of accrual-based government accounting standards and human resource competencies on the quality of government financial reports. Respondents in this study were employees of the financial division of offices in DKI Jakarta. The financial employee research sample is 100 respondents. The analysis technique uses PLS-SEM with the SmartPLS 3.0 program. The results of this study indicate that the competence of human resources influences the application of P.P. No. 71 of 2010 based on accruals and the quality of financial reports. Meanwhile, the application of accrual-based government accounting standards has no effect on the quality of financial reports. The results of this research can be useful for the government as input and consideration in determining policies, especially related to improving the quality of local government financial reporting information and increasing human resource competence, as well as financial accountability.
Effect of regional original income and balanced funds on capital expenditures with economic growth as moderating Puspita, Dihan Tari Woro; Komala, Lenda
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.159

Abstract

This study aims to examine the effect of Regional Original Income and Balanced Funds on Capital Expenditures with Economic Growth as Moderating Variables and their Review from an Islamic Perspective. This research method uses quantitative research using secondary data obtained from the PPID of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) in the form of Regional Government Financial Reports (LKPD) regarding Budget Realization Reports in DKI Jakarta Province for Fiscal Year 2017-2021. The sampling technique in this study used a saturated sample, and the data obtained were 5. The analytical method used was multiple linear regression analysis with SPSS version 25.0 application. The results of this study indicate that Regional Original Income and Balancing Funds do not affect Capital Expenditures, Economic Growth does not moderate the influence of Regional Original Income and Balancing Funds on Capital Expenditures. and overall, from an Islamic perspective, all related variables have met Islamic law as stated in the Al-Quran and Hadith.
The Influence Corporate Governance and Financial Distress on Tax Avoidance Salsabilla, Raden Rara Adinda; Sulistyowati; Husen, Irfan; Zulkarnaini, Zulkarnaini
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.160

Abstract

This study aims to test the effect of corporate governance proxied by institutional ownership, independent board of commissioner, and audit committee and the effect of financial distress on tax avoidance in infrastructure, transportation, and logistics companies. This research uses a descriptive quantitative approach, which is analyzed using linear regression analysis of panel data such as the Chow test, Hausman test, classic assumption test, and hypothesis testing using EViews version 12 software. The population in this study is infrastructure, transportation, and logistic companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample of this study is 24 companies that were determined by purposive sampling method so that 120 observations were obtained. The results of this study partially show that Corporate Governance, which is proxied by Institutional Ownership, Independent Board of Commissioners, and Audit Committee, has no significant effect on Tax Avoidance, and Financial Distress has a significantly negative effect on Tax Avoidance in infrastructure, transportation, and logistic.
Do Sales Growth, Company Risk, Return on Assets, and Liquidity effect on Tax Avoidance? Rahma Sari, Indah; Madjid, Suhirman
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.164

Abstract

This study aims to analyze the effect of sales growth, corporate risk, return on assets and current ratio to tax avoidance. The population in this study is a manufacturing company of pharmaceutical subsectors and health registered in BEI in 2018-2021. The research method used in this research is quantitative method. The sample used in this study were 10 companies, selected based on purposive sampling method. This study uses secondary data obtained through corporate financial statements. The data analysis technique used is multiple linear regression analysis consisting of descriptive statistical analysis, classical assumption test, and hypothesis test. The results of multiple linear analysis showed sales growth variables and ROA had negative effects of tax avoidance. While the risk variable of the company and the current rates have no effect on tax avoidance.
The Cash Budget as Internal Control in Regional Cash Financial Management Lovita, Erna; Luthfia, Diana; Noormansyah, Irvan
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.166

Abstract

The case study was conducted at the Pandeglang Regency Government, where an urgent need arose when central government transfer funds experienced changes in distribution. The research aims to explain the function of the cash budget in the public sector to achieve efficiency and effectiveness in regional cash management, especially in APBD planning and decision-making regarding the availability of regional government finances. The research method used is qualitative and comparative, namely analyzing certain situations, cases, or groups. The financial management situation of regional cash was analyzed by comparing the before and after implementation of the cash budget as internal control in cash management in Pandeglang Regency. The research results show that the role of the cash budget as an internal control can improve activity planning, cash administration, and activity reporting. The cash budget has also been proven to increase the efficiency and effectiveness of regional cash management, as can be seen from the significant reduction in excess financing. Implementing the cash budget allows the Pandeglang Regency Government to calculate minimum cash and invest the funds to obtain deposits, optimizing the use of funds.
Taxpayer Compliance of MSME: The Role of Tax Knowledge, Tax Office Service Quality, and Trust in the Government Sulistyowati; Rusli, Devvy; Chusnah, Flourien Nurul; Supriati, Diana; Annisa, Annisa
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.230

Abstract

This research aims to determine the influence of the role of tax knowledge, tax service quality, and trust in the government on Kemayoran District MSME taxpayer compliance. The method used in this research is the data collection method through a questionnaire which is measured using a Likert scale. The sampling method uses a purposive sampling technique with the criteria of MSME actors in the Kemayoran District area and those who have an income of >500 million per year. This research is quantitative research. The results of this research state that knowledge of taxation influences the compliance of Kemayoran District MSME taxpayers, the quality of tax service does not influence the compliance of Kemayoran District MSME taxpayers, and trust in the government does not influence the compliance of Kemayoran District MSME taxpayers.
Do the Economic Growth, PAD, DAU and DAK Fluctuations Effect on Capital Expenditures? Pratiwi, Azhara Oktavianita; Sari, Imelda
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.233

Abstract

This research aims to determine the effect of economic growth, fluctuations in local revenue, fluctuations in general allocation funds, and fluctuations in special allocation funds on capital expenditure. The data in this research is secondary data obtained from the Republic of Indonesia Financial Audit Agency (BPK RI). This research uses data from Regional Government Financial Reports (LKPD) regarding Gross Regional Domestic Product (PDRB) and Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regencies/Cities throughout South Sumatra for 2018-2020. The data analysis technique used is quantitative analysis. The results of this research partially show that the variables Fluctuations in Regional Original Income and Fluctuations in Special Allocation Funds influence Capital Expenditures. Meanwhile, the Economic Growth and General Allocation Fund Fluctuations do not affect Capital Expenditures. Managerial implications suggest that regional governments should enhance revenue stability and strategically manage fund allocations to ensure consistent and sustainable capital investments. This approach will enable better financial planning and improved infrastructure development, ultimately fostering regional economic growth and development.
Do Firm Size, Corporate Governance, and Tax Panning Effect on Earning Management? Djama, Hardiyanti; Madjid, Suhirman
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.240

Abstract

This research aims to test the influence of firm size, good corporate governance, and tax planning on earnings management. The type of research used is quantitative descriptive verification research. This research uses a sample of retail firms in the Food Retail and Distributors, Supermarkets and Convenience Stores, and Electronics Retail sectors, which are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this research is purposive sampling with a sample size of 40 firms. This research uses secondary data, namely firm financial reports obtained from the official websites www.idx.co.id and www.idnfinancials.com. The analytical method used is multiple linear. The results of this research indicate that firm size, corporate governance, and tax planning do not affect earnings management. The managerial implication of this research is that firm managers need to understand that firm size, CG, and tax planning are interrelated in influencing earnings management. Managers must ensure that the tax management strategies used do not violate GCG principles and remain within the corridors of applicable tax regulations earning.
Analysis of Accountability and Transparency in the Management of School Operational Assistance Funds Lubis, Mita Fatimah; Mais, Rimi Gusliana; Ardheta, Preztika Ayu; Mulyati, Ade; Maliki, Fanisyah
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.243

Abstract

This research aims to identify and analyze the application of the principles of accountability and transparency in the management of BOS (School Operational Assistance) funds at SMP Negeri 149 Jakarta. The method used is qualitative descriptive, which describes what happens in a particular situation, field, or area. This research was conducted at SMP Negeri 149 Jakarta, located in Cipinang Besar Selatan, Jatinegara District, East Jakarta City, DKI Jakarta Province. In this study, data was obtained through observation and direct interviews with the Principal, BOS fund operator, teachers, and the School Committee. Data analysis was conducted using data reduction and data presentation. The results and discussion indicate that the application of the principle of accountability in the management of BOS funds at SMP Negeri 149 Jakarta includes the planning of BOS funds, implementation and use of BOS funds, and reporting and accountability of BOS funds. The BOS fund management has been running well and in accordance with the technical regulations for BOS fund management. The application of the principle of transparency in the management of BOS funds at SMP Negeri 149 Jakarta has been carried out, with the involvement of teachers and staff in the BOS management team in determining the budget for school activities and the teaching and learning process. However, the school's website is inactive, so the dissemination of information related to the school has not been well communicated.
Exploring Tax Strategies: Leverage and Firm Size Effect in Manufacturing Firms Wafa, Khoerul; Ratiyah; Reptiningsih, Eni; Hartanti
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.246

Abstract

The purpose of this study is to examine how leverage and firm size affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The lawful use of tax laws to lower tax obligations is known as tax avoidance. This practice has a substantial impact on state revenue, particularly in Indonesia where tax receipts are rising but the tax ratio stays low. Secondary data from financial reports of industrial firms is used in this study. By calculating business size using the natural logarithm of total assets and assessing leverage using the debt-to-asset ratio (DAR), it applies quantitative research approaches. The research results show that leverage has a significant influence on tax avoidance, where firms with higher levels of debt tend to carry out more tax reduction strategies because of the tax deduction from interest expenses. In contrast, firm size does not show a significant effect on tax avoidance, indicating that both large and small firms adopt similar tax avoidance measures. Managerial implications These findings emphasize the importance of regulatory oversight of corporate leverage and considering firm size in designing tax policies aimed at minimizing tax avoidance practices.

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