Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia

ABSTRACT Weak economic conditions during the Covid-19 pandemic resulted in a decline in tax revenue in Indonesia. The government seeks to increase economic activity by providing tax incentive programs to taxpayers affected by the Covid-19 pandemic. However, the company considers the program as one of the loopholes to practice tax avoidance. This study aims to look at the differences in tax avoidance practices before and during the Covid-19 pandemic. The type of data used is quantitative data derived from the annual financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The sample of this research was taken based on purposive sampling using certain criteria so as to get 78 samples from 39 manufacturing companies. The method used in this study is paired samples t-test analysis using the IBM SPSS Statistics 24 tool. Based on the results of this study, it shows that there is an increase in tax avoidance practices during the Covid-19 pandemi. This resulted in a decrease in state tax revenues during 2020. ABSTRAK Lemahnya kondisi ekonomi dimasa pandemi Covid-19 mengakibatkan turunnya penerimaan pajak di Indonesia. Pemerintah berupaya untuk meningkatkan kegiatan ekonomi dengan cara memberikan program insentif perpajakan kepada wajib pajak yang terkena dampak pandemi Covid-19. Namun perusahaan menganggap program tersebut sebagai salah satu celah untuk melakukan praktik penghindaran pajak. Penelitian ini bertujuan untuk melihat perbedaan praktik penghindaran pajak sebelum dan saat pandemi Covid-19. Jenis data yang digunakan adalah data kuantitatif yang berasal dari laporan keuangan tahunan. Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2020. Sampel penelitian ini diambil berdasarkan purposive sampling dengan menggunakan beberapa kriteria tertentu sehingga mendapatkan 78 sampel dari 39 perusahaan manufaktur. Metode yang digunakan dalam penelitian ini yaitu analisis paired samples t-test dengan menggunakan alat bantu IBM SPSS Statistics 24. Berdasarkan hasil penelitian ini menunjukkan bahwa terjadi peningkatan praktik penghindaran pajak pada saat pandemi Covid-19. Sehingga mengakibatkan penerimaan pajak Negara selama tahun 2020 mengalami penurunan.

Counteraction to misfeasance in taxation as a defense mechanism in the issue of tax fairness

The issue of counteraction to misfeasance in taxation as a defense mechanism of tax fairness is researched in the paper. The main objective of the state tax policy is determined that consists of the creation of a mechanism capable of counteracting misfeasance in taxation. It has been established that the state authorities should define clear, available and proper mechanisms that prevent misfeasance of taxation which violate the principles of taxation fairness. It is stated that the main security feature of fair taxation is monitoring and auditing activities, which considered as efficient measures. It was determined that completely new; previously unknown concepts and institutions related to counteracting misfeasance in taxation were introduced into the national tax legislation. The system for on-site inspections was also revised and the concept of the planned monitoring system was developed, which defines the criteria for tax risks, according to which audits are carried out and taxpayers are selected the field tax audits are planned for. These measures are aimed not only at increasing the effectiveness of monitoring work, but also at protection and promotion of conscientious taxpayers’ rights. The application of a simplified taxation system is indicated, as experience of reality shows, it allows not only to achieve a legal reduction in the tax burden, but also to use a special tax regime for illegal minimization of the tax burden on business. It is established that a key for increasing the efficiency of counteraction to misfeasance in taxation by taxpayers is the development of a tax monitoring methodology capable of identifying tax risk zones that indicate the use of taxpayers' schemes for their payment evasion. It is determined that the misfeasance by taxpayer has negative impact on national tax system. Such activity definitely violates the concept of taxation fairness as it is aimed at creating an illegal reduction in the tax burden. A number of measures have been identified in the Tax Code of Ukraine that can increase the effectiveness of counteraction to misfeasance in taxation.

The Wisconsin Longitudinal Study: Overview, Data Linkages, and Future Plans

The WLS is a study of Wisconsin high school class of 1957 graduates, with follow-ups in 1964, 1975, 1993, 2004, 2011, and 2020. The data reflect the life course of the graduates (and their siblings), initially covering education, switching to family, career, and social participation in midlife, and physical and mental health, cognitive status, caregiving, and social support as respondents age. The WLS is linked to multiple administrative data sources including: parent earnings from state tax records (1957-60) and Social Security earnings and benefits for respondents; 1940 Census data; characteristics of high schools and colleges, employers, industries, and communities of residence; voting records from 2000-2018; Medicare claims; and the National Death Index. Efforts are underway to expand the racial/ethnic and educational composition of the WLS by supplementing the original sample with a new cohort of age-matched adults drawn from Wisconsin’s Black, Hispanic, Asian-American, and Native American communities.

Taxation of Ride-hailing

This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a percentage of fare or revenues, and “per-ride” taxes levied as a flat charge per ride. Another distinction is the differential treatment of shared and single rides. We provide extensive references to laws and ordinances as well as propose a system to classify the state legal environments under which ride-hailing is taxed. States fall into five regimes: (1) a “hands-off” regime wherein local governments are permitted wide leeway; (2) a “tax-free” regime wherein local taxes are prohibited and the state does not impose a tax; (3) a “state-tax-only” regime wherein local taxes are prohibited but the state levies taxes for its own use; (4) a “revenue-sharing” regime wherein the state levies taxes and distributes them to local governments; and (5) a “local-option” regime wherein local governments can opt into participating in a tax system regulated by the state. We make nine recommendations for Illinois policymakers considering taxes on ride-hailing, with the most important being that the state pass legislation clarifying and regulating the rights of local governments to levy such taxes.

PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY, DAN INVESTMENT OPPORTUNITY SET PADA TAX AVOIDANCE

Tax avoidance is one way to avoid taxes legally that does not violate tax regulations. Tax avoidance can be said to be a complicated and unique issue because on one hand it is permissible, but on the other hand it is undesirable. Although it does not violate tax regulations, these actions are basically not in accordance with tax laws and make state tax revenues not optimal. This study aims to determine the effect of accounting conservatism, capital intensity, and investment opportunity set on tax avoidance. The population of this study focuses on mining companies on the Indonesia Stock Exchange for the 2016-2019 period, with total of 47 companies. The number of companies that were selected as samples were 11 companies, hence 44 observations were obtained during the study period. The analysis technique used in this research is multiple linear regression. The results of the analysis shows accounting conservatism has no effect on tax avoidance, capital intensity has a positive effect on tax avoidance, and the investment opportunity set has a negative effect on tax avoidance. This shows accounting conservatism is not a causal variable that influence companies to carry out tax avoidance and the higher the capital intensity of the company, the higher the tax avoidance action taken by the company and the higher the investment opportunity set of the company, the lower the tax avoidance action taken by the company.

Faktor Penentu Tarif Pajak Efektif Pada Perusahaan Kesehatan: Sebelum dan Saat Covid-19

The pandemic of Covid-19 had attacked and contribute to the Indonesia’ economics negatively. State tax revenues could not be achieved given the restrictions on activities that were intensified to prevent the spread of virus. Incentives issued by the government are one of the factors causing the decline in state revenues, one of which is in the form of lowering corporate tax rates. The effective tax rate used in measuring corporate tax management is tested with related-parties transaction, profitability, leverage, and ownership structure variables. The effect of this variable is then compared in 2019 and 2020 to observe whether there is a difference before and during the pandemic. The research was conducted on health sector companiesas a sector that was positively affected by the pandemic. The results of the study show that leverage has an effect on the effective tax rate (ETR) in 2020 while ownership structure has an effect on the ETR in 2019. The effective tax rate of health sector companies, which allegedly decreased due to incentives from the government, has actually increased during the pandemic.

Evaluation of the tax benefit effectiveness for certain types of activities in Ukraine (part 2)

The second part of the article considers the consequences of assessing tax benefits for cinematography and the space industry, which they enjoyed in 2014-2019. Since these types of activities, in addition to tax benefits, also received direct state support in the form of expenditures on targeted budget programs, the effectiveness of their aggregate state support was analyzed. It was found that for both activities it was quite effective. At the same time, of the four types of activity which were the subject of analysis, the largest state support during this period was provided to cinematography, the smallest – to the space industry, which indicates real state priorities. The analysis of state support for priority activities in Ukraine showed that the most common form of tax benefits provided to them, in contrast to EU countries, is exemption from VAT for transactions of supply of goods to the customs territory of Ukraine. However, the application of such a benefit (this exemption becomes a benefit only in the case of a long production cycle), firstly, requires the establishment of effective control at customs over the legality of its provision and accounting for the amount of the benefit and losses of budget revenues due to its provision, as well as the transfer of relevant information from the customs authorities to the State Tax Service for the purpose of taking them into account in general reports. Secondly, considering that this contradicts the requirements of Council Directive 2006/112/EC, its truly temporary application must be ensured. In general, according to the results of the study, it was concluded that the introduction of constant monitoring of the effectiveness of the use of tax benefits requires clarification of the list of benefits that are losses of budget revenues, and that do not lead to such losses; providing public access to the reports of the State Tax Service on the amounts of benefits that are losses of budget revenues; ensuring proper control over the legality of the application of tax benefits, the completeness and accuracy of their accounting, the fulfillment of the conditions for the provision and targeted use of funds released as a result of the application of tax incentives prescribed in the legislation; inclusion of information about tax expenditures in reports on the execution of state budget, preparation of annual reports on the fulfillment of the conditions for the provision of tax benefits defined in the Tax Code of Ukraine; in case of using temporary tax incentives, a mandatory audit of their effectiveness and efficiency as a prerequisite for extending the period of their use.