scholarly journals Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives

2021 ◽  
Vol 4 (2) ◽  
pp. 222-241
Author(s):  
Supriyati - ◽  
Indah Hapsari
Keyword(s):  
Tax Avoidance ◽  
Tax Compliance ◽  
Tax Incentives ◽  
Test Results ◽  
Gender Education ◽  
Sample Data ◽  
Regression Test ◽  
Individual Knowledge ◽  
Tax Payments ◽  
The Impact

The COVID-19 pandemic that occurred in early 2020 caused a decrease in the turnover or income of individual taxpayers. Tax avoidance and tax incentives are considered a strategy by taxpayers to reduce tax payments and manage their funds, especially during this pandemic. The condition of the Taxpayer certainly affects the fulfillment of his tax obligations. On the other hand, taxpayer compliance will have an impact on state revenues. Individual taxpayer perspectives on aspects of accounting and taxation knowledge are important to realize the level of taxpayer compliance. This study also relates the efforts of tax avoidance and government tax incentives as mediating variables. The sample data obtained were 131 individual entrepreneur taxpayers who took advantage of tax incentives in Surabaya and its surroundings. The regression test results showed that accounting and taxation knowledge affect tax avoidance efforts, tax incentives, and taxpayer compliance. The results of the Sobel test show that tax avoidance and tax incentives can mediate the impact of accounting and taxation knowledge on taxpayer compliance. The test results of control variables (gender, education, training, length of business, number of employees, business turnover) showed no effect on taxpayer compliance.

Do hotel industry operations deteriorate air quality?

2021 ◽  
pp. 135481662110224
Author(s):  
Liang-Ju Wang ◽  
Ming-Hsiang Chen ◽  
Zhandong Yang ◽  
Ching-Hui (Joan) Su
Keyword(s):  
Air Quality ◽  
Hotel Industry ◽  
Second Step ◽  
Test Results ◽  
Sales Revenue ◽  
Key Indicator ◽  
Regression Test ◽  
Rolling Regression ◽  
The Impact ◽  
Regression Tests

This study proposes and tests two hypotheses concerning the effects of hotel industry operations on air quality based on data of 26 major tourist cities in China from 2002 to 2017. The empirical analyses take two steps. In the first step, panel regression test results reveal that hotel industry operations (measured by hotel sales revenue) significantly raise the value of particulate matter (PM)2.5 (the key indicator of air quality), supporting the first hypothesis that hotel industry operations deteriorate air quality and providing empirical evidence of the adverse impact of the hotel industry on air quality. In the second step, subsample analyses support the second hypothesis that the impact of hotel sales revenue on air quality diminishes over time. The results from the rolling regression tests validate the existence of a diminishing effect of hotel industry operations on air quality.

scholarly journals Dampak Cemaran Residu Klorpirifos Terhadap Penurunan Kualitas Lingkungan pada Lahan Pertanian

2021 ◽  
Vol 15 (1) ◽  
pp. 30-40
Author(s):  
Harry Fadillah Pratama ◽  
Supriyanto Supriyanto ◽  
Nisa Nurhidayanti
Keyword(s):  
Sampling Method ◽  
Agricultural Land ◽  
Soil Productivity ◽  
Test Results ◽  
Maximum Residue Limit ◽  
Soil C ◽  
Regression Test ◽  
Chlorpyrifos Residue ◽  
The Impact

Abstrak Bawang merah merupakan salah satu komoditas hortikultural penting yang dikonsumsi oleh penduduk Indonesia. Insektisida golongan organofosfat yang digunakan petani bawang merah mengandung senyawa klorpirifos. Penggunaan pestisida dengan intensitas yang terlalu tinggi dan berkelanjutan menimbulkan berbagai masalah kesehatan dan pencemaran lingkungan, penurunan produktivitas tanah, keracunan pada hewan dan manusia. Penelitian ini menganalisis dampak cemaran residu klorpirifos terhadap penurunan kualitas lingkungan pada lahan pertanian. Metode pengambilan sampel menggunakan purposive sampling. Penentuan kadar residu klorpirifos dalam tanah menggunakan gas kromatografi dengan detektor ECD dan uji regresi linear. Kadar residu klorpirifos terbesar pada penggunaan insektisida dengan konsentrasi 1,0% atau 10.000 mg/kg yaitu sebesar 1,83 mg/kg. Hasil pengujian sampel A, B, C, D dan E menunjukkan tingginya kadar residu klorpirifos karena melebihi batas maksimum residu klorpirifos sebesar 2 mg/kg. Dampak cemaran residu klorpirifos dalam tanah dapat menyebabkan perubahan pH, turunnya jumlah organisme dalam tanah serta turunnya kandungan C-organik dan N-total tanah. Abstract  Shallots are one of the important horticultural commodities that are consumed by Indonesians. The organophosphate class insecticide used by shallot farmers contains chlorpyrifos compounds. The use of pesticides with too high intensity and sustainable causes various health problems and environmental pollution, decreased soil productivity, is potentially poisoning to animals and humans. The study analysed the impact of chlorpyrifos residue contamination on environmental quality degradation in agricultural land. The sampling method used was purposive sampling.The determination of chlorpyrifos residue in the soil was undertakeun using gas chromatography with an ECD detector and a linear regression test. The highest residual chlorpyrifos concentration was found in the use of insecticides with a concentration of 1.0% or 10,000 mg / kg, which was 1.83 mg / kg. The test results of samples A, B, C, D and E showed high levels of chlorpyrifos residue because they exceeded the maximum residue limit of 2 mg / kg chlorpyrifos. The impact of chlorpyrifos residue contamination in the soil can cause pH changes, a decrease in the number of organisms in the soil and a decrease in the total soil C-organic and N-content.

What's in a Name?

2022 ◽  
pp. 228-242
Author(s):  
Larissa Batrancea
Keyword(s):  
Tax Evasion ◽  
Ethnic Diversity ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Factors Influencing ◽  
The Difference ◽  
The Impact ◽  
Complex Matter

The topic of tax behavior always stirs attention among scholars, professionals, national and international authorities, organizations, and citizens alike since it is a complex matter. There are four types of tax behavior acknowledged in the literature, namely voluntary tax compliance, enforced tax compliance, tax avoidance, tax evasion. The complexity of tax behavior stems from the fact that there are a manifold of factors influencing it, from economic to psychological ones. The chapter surveys relevant sources on tax behavior in the quest for eliciting the impact of ethnic diversity on tax compliance. At the same time, the difference between countries are also addressed.

scholarly journals The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors

2014 ◽  
Vol 61 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Liucija Birskyte
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Tax Compliance ◽  
Trust In Government ◽  
National Elections ◽  
Income Reporting ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
The Relationship

Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s Bureau of Economic Analysis (BEA) are used to test an empirical model if trust in government has a positive impact on tax compliance of the least compliant taxpayers group - nonfarm sole proprietors - controlling for the deterrent effects of tax enforcement. The results indicate that the higher trust in government improves tax compliance. The paper contributes to the existing literature on tax compliance by combining survey and statistical income reporting data to find evidence that perceptions about the trust in the government translate into actual tax payments

scholarly journals Pengaruh Covid 19 Terhadap Pemenuhan Kebutuhan Primer Dan Peluang Usaha Di Kecamatan Polanharjo

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Erna Chotidjah Suhatmi ◽  
Rayhan Gunaningrat ◽  
Arya Karisma ◽  
Melisa Ari Rahmawati
Keyword(s):  
Linear Regression ◽  
Data Quality ◽  
Model Testing ◽  
Test Results ◽  
Regression Test ◽  
Business Opportunities ◽  
The Impact

This research to determine the effect of Covid 19 on meeting primary needs and business opportunities. The data were collected using a questionnaire taken from 100 respondents. Based on the results of data quality tests and classical assumption tests, it is followed by a linear regression test to determine the value of t, F and determination. Based on the results of the determination test that the primary fulfillment and business opportunities contributed to the impact of the disaster by 0.828 or 82.80% . while the remaining 7.2% was influenced by other variables outside the model. Testing of each variable is based on the value of t count> t table. The t table value is 0.676, based on the test results it is known that the X1 value of 2.388 means that the impact of the disaster affects the fulfillment of primary needs, with a t table value of 2.388 means the value of t count> table or 2.388> 0.676. Meanwhile, based on the test results it is known that the value of X2 is 11.997, which means that the impact of the disaster has an effect on business opportunities, with a t table value of 11.997, which means the value of t count> table or 11.997> 0.676. Meanwhile, simultaneously the impact of the disaster affects the fulfillment of primary needs and business opportunities. This can be seen based on the calculated F value> F table, the F table value 3.09 while the F count value 233.433.

scholarly journals Perspektif Mahasiswa STIE Perbanas Surabaya atas Tax Evasion

InFestasi ◽  
2018 ◽  
Vol 13 (2) ◽  
pp. 344
Author(s):  
Supriyati
Keyword(s):  
Tax Evasion ◽  
Quantitative Research ◽  
Tax Compliance ◽  
Tax Planning ◽  
Administration System ◽  
State Revenue ◽  
Regression Test ◽  
The Government ◽  
Tax Payments ◽  
Ethics Courses

<p>State revenue comes from taxes currently occupies the largest portion of Revenue and Expenditure Budget (APBN). Various reforms have been undertaken by the Government in improving state revenue target. On the other hand, the taxpayer also thinks to minimize tax payments with the tax evasion. Tax evasion has been perceived as unethical because it violates the provisions of the existing taxation. This perception is influenced by factors justice, tax administration system, discrimination and Machiavellian. This is a quantitative research with the data collected from distributing questionnaires directly to the students of Bachelor of Accounting Perbanas Surabaya who are taking courses Tax Planning odd semester of 2015-2016. There were 183 respondents. Testing in this research using regression test. The results showed that the only the variable Machiavellian affects the perception of the ethics on tax evasion. Students perceived that tax evasion is an unethical act. This condition also supported their perception because they have not had experience in fulfillment of tax compliance, tax provisions normative or something that should be adhered to and support ethics courses and softskill development is done.</p><p> </p><p>Pendapatan negara yang berasal dari pajak saat ini memiliki porsi terbesar dalam APBN. Berbagai reformasi perpajakan telah dilakukan oleh pemerintah dalam meningkatkan target pendapatan. Di sisi lain, wajib pajak juga berpikir untuk meminimalkan pembayaran pajaknya melalui penggelapan pajak. Penggelapan pajak dipersepsikan sebagai hal yang tidak etis karena dinilai menciderai peraturan perpajakan yang telah ada. Persepsi tersebut dipengaruhi oleh faktor keadilan, sistem administrasi perpajakan, diskriminasi, dan aliran Machiavellian. Penelitian kuantitatif ini  menggunakan kuesioner yang disampaikan kepada mahasiswa Akuntansi di Perbanas Surabaya yang telah menempuh mata kuliah Perencanaan Pajak pada tahun ajaran 2015/2016. Terdapat 183 responden. Pengujian hipotesis menggunakan analisis regresi. Hasil analisis menunjukkan bahwa hanya variabel Machiavellian yang berpengaruh terhadap persepsi etis dalam penggelapan pajak. Mahasiswa menilai bahwa penggelapan pajak adalah tindakan yang tidak etis. Kondisi tersebut juga didukung oleh persepsi mereka yang belum mengalami kewajiban membayar pajak.</p>

scholarly journals Peran Kualitas Auditor pada Determinan Tax Avoidance Perusahaan Customer Goods

2021 ◽  
Vol 8 (02) ◽  
pp. 127-144
Author(s):  
Frans ◽  
Darmansyah ◽  
Widarto Rachbini
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Institutional Ownership ◽  
Analysis Method ◽  
Purposive Sampling ◽  
The Impact

ABSTRACT Tax avoidance is a business transaction designed to reduce the tax burden by exploiting loopholes in a country's tax laws so that tax experts declare it legal because they don't violate tax regulations. Many companies that are more interested in maximizing profits, strict efficiency guidelines on tax spending are widely applied by companies. The cause of low tax revenues is low tax compliance. Tax compliance remains low because taxpayers do not pay their tax obligations, and because taxpayers pay less than what they should. This study aims to analyze the effect of profitability, leverage, institutional ownership, and company risk on tax avoidance. To analyze the effect of profitability, leverage, institutional ownership, and company risk on tax avoidance with audit quality as a moderator. The method applied in this research is the quantitative method and the form of explanative research. The population in this research is the number of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019. The sampling method in this study using purposive sampling. The data analysis method of this research is using moderation regression model analysis with the help of the SPSS 24 program. The results of this study found that profitability, institutional ownership, and company risk have no effect on tax avoidance of customer good companies listed at the IDX for the 2016-2019 period. Leverage has a significant effect on tax avoidance of consumer goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. Audit quality moderated the effect of profitability, leverage, and institutional ownership on tax avoidance of consumer goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. Audit quality does not moderate the impact of Company Risk on Tax Avoidance of Consumer Goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. ABSTRAK Penghindaran pajak merupakan transaksi bisnis yang dirancang guna mengurangi beban pajak melalui pemanfaatan celah dalam undang-undang perpajakan suatu negara agar pakar perpajakan menyatakan legal karena tidak melanggar aturan perpajakan. Banyak perusahaan yang lebih tertarik untuk memaksimalkan keuntungan, penerapan efisiensi yang ketat pada pengeluaran pajak banyak diterapkan perusahaan. Penyebab rendahnya penerimaan pajak ialah masih rendahnya kepatuhan pajak. Kepatuhan pajak tetap rendah karena tidak membayar kewajiban pajak oleh wajib pajak, serta karena wajib pajak membayar kurang dari yang seharusnya dibayar. Penelitian ini bertujuan untuk menganalisa pengaruh profitabilitas, leverage, kepemilikan institusional, dan risiko perusahaan terhadap tax avoidance. Untuk menganalisa pengaruh profitabilitas, leverage, kepemilikan institusional, dan risiko perusahaan terhadap tax avoidance dengan kualitas audit sebagai pemoderasi. Metode yang diterapkan dalam penelitian ini ialah metode kuantitatif dan bentuk penelitian eksplanatif. Populasi dalam penelitian ini merupakan jumlah perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Metode analisis data penelitian ini menggunakan analisis model regresi moderasi dengan bantuan program SPSS 24. Hasil penelitian ini menunjukkan bahwa profitabilitas, kepemilikan institusional, dan risiko perusahaan tidak berpengaruh terhadap tax avoidance pada perusahaan customer good yang terdaftar di BEI periode 2016-2019. Leverage berpengaruh signifikan terhadap tax avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Kualitas audit terbukti memoderasi pengaruh profitabilitas, leverage, dan kepemilikan institusional terhadap tax avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Kualitas Audit terbukti tidak memoderasi pengaruh Risiko Perusahaan terhadap Tax Avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019.

scholarly journals PENGARUH SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan)

2017 ◽  
Vol 19 (2) ◽  
pp. 225 ◽  
Author(s):  
Ngadiman Ngadiman ◽  
Daniel Huslin
Keyword(s):  
Data Analysis ◽  
Random Sampling ◽  
Negative Impact ◽  
Tax Compliance ◽  
Simple Random Sampling ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Tax Amnesty ◽  
Regression Test

Tujuan penelitian ini adalah untuk menganalisis pengaruh sunset policy, tax amnesty, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di KPP Pratama Jakarta Kembangan. Populasi dalam penelitian ini adalah seluruh Wajib Pajak yang terdaftar di KPP Pratama Jakarta Kembangan.Jumlah sampel dalam penelitian ini sebanyak 100 responden yang ada di wilayah Kembangan.Pengambilan sampel dilakukan dengan menggunakan Metode simple random sampling. Metode Analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi berganda, uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (uji R2 ), uji regresi stimultan (Uji F), dan uji regresi parsial (uji t). Berdasarkan hasil penelitian analisis data yang diketahui bahwa sunset policy berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung -1,045 > t tabel 2,000 dengan nilai signifikansi (0,299) > 0,05 sehingga H1 ditolak. Tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,654 > t tabel 2,000 dengan nilai signifikansi (0,000) < 0,05 sehingga H2 diterima. Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,221 > t tabel 2,000 dengan nilai signifikansi (0,002) < 0,05 sehingga H3 diterima. Variabel sunset policy, tax amnesty dan sanksi pajak dapat digunakan untuk menjelaskan kepatuhan wajib pajak sebesar 21,7%The purpose of this study was to analyze the effect of sunset policy, tax amnesty and tax penalties on tax compliance individual conducting business and work freely in STO Kembangan Jakarta. The population in this study are all registered taxpayer in KPP Pratama Jakarta Kembangan. The number of samples in this study were 100 respondents in Kembangan area. Sampling was done using simple random sampling method. Data analysis method used in this research is done by using multiple regression analysis, validity, reliability, classic assumption test, the coefficient of determination (R2 test), stimultan regression test (Test F), and partial regression test (t test). Based on the results of data analysis known that the sunset policy and no significant negative impact on tax compliance. T test results showed t value -1.045> t table 2.000 with a significance value (0.299)> 0.05 so that H1 is rejected. Tax amnesty positive and significant impact on tax compliance. T test results showed t value 3.654> t table 2.000 with a significance value (0.000) <0,05 so that H2 is accepted. Sanctions tax positive and significant impact on tax compliance. T test results showed t value 3.221> t table 2.000 with a significance value (0.002) <0,05 so H3 is received. Variable sunset policy, tax amnesty and tax penalties can be used to explain the tax compliance of 21,7%

scholarly journals Tax Avoidance on Poultry Business Owners in Blitar Regency, East Java Province

2021 ◽  
Vol 4 (1) ◽  
pp. 51-59
Author(s):  
Ratih Sepriana
Keyword(s):  
Small And Medium Enterprises ◽  
Participant Observation ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Phenomenological Approach ◽  
Business Owners ◽  
Tax Planning ◽  
State Revenue ◽  
Tax Payments ◽  
Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) are expected to be able to contribute to state revenue through tax sectors. The purpose of this study is to determine a profile of poultry business, meaning of tax compliance for poultry business owners, tax avoidance of poultry business owners, and to determine efforts to overcome tax avoidance behavior in poultry business owners in the regency of Blitar. The nature of this study is a qualitative or naturalistic paradigm with a phenomenological approach; Hussrel's transcendental phenomenology involving three interviews. We also interviewed with one tax officer from the tax office. The data were collected from interviews, participant observation, and documentation study. The data were analyzed by descriptions with Hussrel's transcendental phenomenological approach, namely Intentional Analysis, Epoche, and Eidetic Reduction. Data validation was carried out by several triangulation techniques. The results show that the poultry businesses are MSMEs that fall into the medium business category and are the main source of income for the owners. Though they are aware of tax and their obligations, their level of tax compliance remains low. The business owners are aware of tax avoidance, even doing so by reducing the tax payments through tax planning. Thus, efforts should be made to discourage tax avoidance.

Impact of Tax Factors on Chinese FDIs

2019 ◽  
pp. 56-66
Author(s):  
Na Li
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Tax Avoidance ◽  
Tax Incentives ◽  
Chinese Government ◽  
Foreign Direct Investments ◽  
Business Decisions ◽  
Chinese Investment ◽  
Avoidance Measures ◽  
The Impact

The chapter explains that investment treaties are not the only drivers of Chinese foreign direct investments (FDIs). Tax factors also play an important role in impacting foreign direct investment into China (FDIs into China) and Chinese investment to other countries (Chinese outbound investment). This chapter examines the following questions: what are the impacts of tax factors on FDIs? Is the Chinese experience on using tax instruments consistent with these empirical findings? Whether China’s implementation of anti-tax avoidance measures might drive FDIs away from China? What are the tax competition concerns for China? The last section contains a conclusion. This chapter demonstrates that, despite the fact that debates are still ongoing about the impact of tax factors on FDI, Chinese experience shows that tax factors are used extensively by the Chinese government in both attracting FDIs into China as well as relieving tax disadvantages of Chinese outbound investment. Although China’s experience still cannot solve the mystery of whether tax incentives are effective on impacting FDIs, its implementing anti-tax avoidance measures in recent years have disclosed that tax transparency and certainty are important tax factors impacting business decisions. Therefore, China should take further into account the impact of tax factors on business before FDIs are scared away when implementing aggressive anti-tax avoidance measures.

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