scholarly journals UNDERSTANDING THE ‘SHADOW ECONOMY’ IN SMES – A MALPRACTICE FROM INDONESIA, 2009-2020

2022 ◽  
Vol 27 (1) ◽  
pp. 77
Author(s):  
Diana Lestari ◽  
Syarifah Hudayah ◽  
Arfiah Busari
Keyword(s):  
Regression Analysis ◽  
Shadow Economy ◽  
Linear Regression Analysis ◽  
Empirical Finding ◽  
Public Perceptions ◽  
Added Value ◽  
Tax Revenue ◽  
Data Coverage ◽  
And Control ◽  
Control Of Corruption

<p>Concerns about the shadow economy in Indonesia, estimated to have hurt GDP by around 25% per year. We try to calculate the effect of the components involved in tax revenue caused by the shadow economy because we projected it to hinder the growth of SMEs. It aimed the orientation at Indonesia. We got data coverage from official institutions of national and international related to variable limits. We observe the development in the period 2009-2020, which requires linear regression analysis methods and non-linear logistic regression. The results confirm that among the six hypotheses we propose, five hypotheses are acceptable, i.e. FDI has a significant effect on the share of SMEs, corruption perceptions and control of corruption have a significant effect on income and profit taxes, then it also has a significant effect on the shadow economy, and the shadow economy also has an effect significant to tax revenue. From other findings, only the share of SMEs has no significant effect on income and profit taxes. The added value of this empirical finding can reduce the weaknesses of previous studies that predominantly consider financial (tax) and economic dimensions so that variables such as SMEs, corruption control, and public perceptions of corruption.</p>

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

scholarly journals ANALISIS KEPATUHAN WAJIB PAJAK HOTEL BERDASARKAN PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, KONDISI KEUANGAN DAN PREFERENSI RESIKO PADA HOTEL-HOTEL YANG TERDAFTAR DI BAPPENDA KABUPATEN BOGOR

2017 ◽  
Vol 3 (2) ◽  
pp. 11
Author(s):  
Ade Budi Setiawan ◽  
Siti Meliana
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Risk Preference ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
Financial Condition ◽  
Tax Audit

This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on tax compliance in taxpayer hotels in Bogor City. This study was tested by using multiple linear regression analysis with SPSS 20.00 for windows. Based on the analysis result, it can be concluded that tax audit, tax penalties and financial condition had positive influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor. While risk preference, hasn’t influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor.Keyword : Tax Audit, Tax Penalties, Financial Condition, Risk Preference, Tax Compliance, Hotels Taxpayer

scholarly journals Institutional Analysis of Shadow Economy (Study on ASEAN 7 Developing Countries)

2020 ◽  
Vol 15 (1) ◽  
pp. 55
Author(s):  
Ana Rahmawati Wibowo ◽  
Wiwin Indrayanti
Keyword(s):  
Developing Countries ◽  
Rule Of Law ◽  
Shadow Economy ◽  
Secondary Data ◽  
Political Stability ◽  
Government Effectiveness ◽  
Regulatory Quality ◽  
Negative Effect ◽  
And Control ◽  
Control Of Corruption

This study aims to analyze the institutional variables of governance in ASEAN 7 developing countries. The independent variables consist of Voice and Accountability, Political Stability and Absence of Violence, Government Effectiveness, Regulatory Quality, Rule of Law and Control of Corruption, while shadow economy is dependent variable. The data used in this study are quantitative data and secondary data by using program Stata 14, the analysis technique used is multiple linear regression panel data. The results show that Voice and accountability has a negative and significant effect on the shadow economy as well as Political stability, Government effectiveness and Control of corruption on the other side. Regulatory quality has a positive and significant effect on the amount of shadow economy. Meanwhile, Rule of law no significant effect on the shadow economy. Underlying the results, the study arranges some policy to reduce negative effect of shadow economy.

scholarly journals PENGARUH PENERAPAN E-FILLING DAN PERILAKU WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN PENYAMPAIAN SPT WAJIB PAJAK BUMI DAN BANGUNAN DI KELURAHAN DUKUH MENANGGAL SURABAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 180-189
Author(s):  
Meliana Doe Wale ◽  
Subakhir ◽  
Nurdina
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Sampling Techniques ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Tax Returns ◽  
Collection Methods

Taxpayer awareness is one of the roles to win regional development. Taxpayers who agree will be properly and properly subject to the main provisions in the predetermined tax revenue. This study aims to influence the e-filling and wp policies on the level of compliance with the submission of land and building tax returns in the Dukuh Menanggal Village, Surabaya. This study uses questionnaire data collection methods and documentation. The data obtained in this study are from respondents' questionnaire answers using probability sampling techniques obtained as many as 95 samples. The analysis technique in this study is multiple linear regression analysis, classic assumption test, and t test and f test. The results obtained in this study, namely E-Filling and Taxpayer policy, have a significant impact on the level of competence of delivering tax returns on land and buildings in Kelurahan Dukuh Menanggal Surabaya.

scholarly journals PENGARUH ELEMEN GOOD GOVERNANCE TERHADAP TINGKAT KORUPSI DI ASIA TENGGARA

2020 ◽  
Vol 25 (1) ◽  
pp. 96-114
Author(s):  
Dinda Ayu Dizrisa ◽  
Sudrajat Sudrajat ◽  
Niken Kusumawardani
Keyword(s):  
Rule Of Law ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Political Stability ◽  
Multiple Linear Regression Analysis ◽  
Economic Problem ◽  
Regulatory Quality ◽  
The Government ◽  
And Control ◽  
Control Of Corruption

Corruption is a complex social, political and economic problem and occurs in every country with different levels. Corruption will complicate democracy and governance of a country. To overcome the problem of corruption, the government must implement good governance. This study aims to provide empirical evidence regarding the effect of elements of good governance on the level of corruption in Southeast Asia. Good governance variables are presented by six variables: voice and accountability, political stability and absence of violence / terrorism, government effectiveness, regulatory quality, rule of law and control of corruption. Meanwhile, the level of corruption is measured using the Corruption Perceptions Index (CPI). The research sample was selected using the purposive sampling method and produced a sample of 8 countries and the observation period was carried out in 2009-2018 or as many as 10 years, so the number of samples in this study were 80 samples. Corruption level data used in this study uses the Corruption Perceptions Index (Transparency International), while the good governance data used in this study uses the Worldwide Governance Indicators (World Bank). The research methodology used in this study is multiple linear regression analysis with the IBM SPSS Statistics 24 program. The results showed that the variable voice and accountability, political stability and absence of violence / terrorism, and rule of law had no effect on the level of corruption, whereas the government variable effectiveness, regulatory quality, and control of corruption affect the level of corruption.

scholarly journals ANALISIS PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD), TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN DELI SERDANG DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING

2019 ◽  
Vol 5 (2) ◽  
pp. 247-260
Author(s):  
Rahmat Daim Harahap ◽  
Muhammad Ikhsan Harahap ◽  
Meilya Evita Syari
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Regional Income ◽  
The Government ◽  
And Control

The government hold significant role in the implementation of fiscal economy policy to achieve the main goal of development: high economic growth, decrease of unemployment, and control of inflation, income and expenditure that can be used in increasing economic growth. Regional incomes are locally-generated revenue, General Allocation Fund. Meanwhile, cost is regional expenditures. Thus, this study is aimed to determine the influence of the General Allocation Fund and Regional income on economic growth with the role of Regional Expenditure as an intervening variable. The study was located on Deli Serdang Regency. This is a quantitative research with multiple linear regression analysis by using SPSS. The result shows that General Allocation Fund and Regional income influence the economic growth, meanwhile regional expenditures mediates between General Allocation Fund and Regional income on economic growth.

scholarly journals Effect of sex class on the levels of some biochemical variables in thalassemia patients

2019 ◽  
Vol 24 (6) ◽  
pp. 1
Author(s):  
Khalaf N. Mohammed ◽  
Mossa M. Marbut
Keyword(s):  
Regression Analysis ◽  
Growth Factor ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Correlation Coefficients ◽  
Control Group ◽  
Simple Linear Regression ◽  
Positive Direction ◽  
Males And Females ◽  
And Control

The study was conducted at Azadi Teaching Hospital - Thalassemia Center for the period from 1/10/2017 to 1/4/2018. It included 60 patients including 30 males and 30 females, as well as control group which included 20 Healthy people were all 10 to 21 years of age. The following variables were studied: ferritin, GSH, insulin-like growth factor-1 (IGF-1) Malondialdehyde (MDA) Interleukin-6 (IL-6), and Cortisol. The analysis of correlation coefficients and simple linear regression was carried out to determine the effect of the variables among them. The results were as follows: Thalassemia patients recorded the lowest levels of GSH, IGF-1 and cortisol at 2.2 μmol / L and 50.4 ng / ml and 10.11 μg / dL respectively, while the same group recorded the highest levels of ferritin, MDA and IL- 6 was 3083 ng / ml, 941 mmol / L and 368 pg / mol. There were significant effects of both sexes in the group of thalassemia patients in both ferritin, GSH, IGF-1, MDA, and IL-6 with 2573, 3592 μg / dL, 2.821, 1.573 μmol / L, 63.3, 37.47 ng / ml and 1163.1 719.3 mmol / L 300.9 and 435.6 pg / mol for males and females, respectively. The results of the correlation coefficient analysis showed existence of and low correlations in the negative and positive direction between the study variables of the two groups of patients and control. The results of the simple linear regression analysis showed positive and negative regression ratios of IL-6 and IGF-1 growth factor on the rest of the study variables.   http://dx.doi.org/10.25130/tjps.24.2019.101  

scholarly journals PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGUISITAS TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA

2019 ◽  
Vol 5 (2) ◽  
pp. 269
Author(s):  
Sistya Rahmawati ◽  
Dini Susilawati
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
The Other ◽  
Accounting Students ◽  
Primary Data ◽  
Academic Fraud ◽  
And Control ◽  
Accounting Student

<p><em>This </em><em>study ai</em><em>m</em><em>s to examine the factors that influence </em><em>toward</em><em> behavior of academic fraud by students accounting in</em><em> </em><em>the faculty of economics </em><em>and business </em><em>by using diamond fraud dimensions consisting of pressure, </em><em>o</em><em>pportunity, rationalization, capabilities and level of </em><em>re</em><em>liguisity.This study is using purposive convinience method, convience sanpling </em><em>is a non-probability sampling technique where subjects are selected because of their convenient accessibility and proximity. </em><em>Data used in this research is primary data by using questionnaire.</em><em> T</em><em>he sample of this study is the accounting student of the faculty of economi</em><em>cs and business</em><em> of university in jakarta. This research uses multiple linear regression analysis at hypothesis testing. </em><em>The result of this research shows that the opportunity, capability and level of religuisity have influence to the academic fraud behavior of the accounting students of the faculty of economics and business while the other variables such as pressure, rasionaliation and control variables have no influence on the behavior of academic fraud.</em></p><p> </p>

scholarly journals Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi

2019 ◽  
Vol 28 (3) ◽  
pp. 2110
Author(s):  
Made Okvan Dwi Purwadi ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
The South ◽  
Convenience Sampling

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office. Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2019 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Manufacturing Companies ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examination used in this study is multiple linear regression analysis of panel data.The results of this study suggest that thin capitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated with tax avoidance.

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