Corporate Taxpayers Research Articles

Indicators of Tax Authority Monitoring: Firm Characteristics, Tax Avoidance and Reinvestment Allowance Utilisation

The Inland Revenue Board of Malaysia (IRBM) provides a monitoring mechanism of corporate governance through tax audits. However, indicators associated with the tax authority monitoring system remain underexplored due to data confidentiality. This study aims to examine the indicators used by the tax authority in performing tax monitoring where the tax return data of firms that claim reinvestment allowance (RA) were employed alongside the historical audit data of corporate taxpayers of both a tax-monitored firm and an unmonitored tax firm. The results of the analysis reported that the tax authority monitoring system is closely associated with fundamental details disclosed in the tax return namely, assessment year, profitability, scale of operation, firm directorship, tax consultancy and industry type. In contrast, the incidents of tax avoidance and incentive utilisation indicators were not prominent in tax authority monitoring. The investigation of firms that experienced tax monitoring provides insight into indicators which interest tax authorities when it comes to a firm’s tax audit. This research revealed new evidence on IBRM preferred indicators in conducting tax monitoring.

Phenomenology of Employee Income Tax Policies During the Covid – 19 in Indonesia

Covid-19 is a disaster that impacts various sectors of life, one of which has an impact on a country's tax revenue. Tax incentives are one of the policy steps that the Indonesian government has taken to face the economic strike due to the Covid-19 pandemic. This study aims to examine the factors that influence the implementation of employee income tax policies during the Covid-19. This is a qualitative research using interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with Corporate Taxpayers, Tax Experts, and Tax Officers . Based on the results of the interview, there are several factors that affect taxpayers willing to take advantage of this policy, including the ease of submitting incentives, certainty not to be audited, and not adding to the company's burden. Employers take advantage of this incentive, namely the company has an interest in maintaining internal stability of the company. The provision of this incentive will increase (at least maintain) the purchasing power of workers and create a conducive business atmosphere. So it is true that entrepreneurs will flock to take advantage of this facility. This policy is expected to reduce the burden on business activities and help improve the condition of the company's cash flow, particularly during and after the epidemic. Thus, the company is expected not to terminate employment. If this condition occurs, there is potential for the national economy to keep moving, both in terms of production and consumption. Keywords: Employee Income Tax, Tax Policy, Tax Incentive, Covid-19

Determinants of Taxpayers Compliance: Evidence from Small and Medium Macro Enterprises in Indonesia

The aim of this reseach to determine the factors that influence of taxpayers compliance. The populations for this study is corporate taxpayer registered in the Pratama tax office. Sampling technique of convenience sampling was adopted in which one hundred and fifty nine Small and Medium Macro Enterprises (SMMEs) responded to the survey questionnaire and a total of one hundred fifteen valid responses were judged to be appropriate. Analytical in this study uses multiple regression model used to test the hypotheses of the study through the statistical model. The result of this research indicates that general fairness, exchange with the government, self-interest, special provisions and tax rate structure have a significant effect on corporate taxpayer compliance behavior.

Analisa Pengaruh Penerapan E-System Perpajakan dan Kebijakan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi di KPP Pratama Bangkinang)

Taxpayer compliance is a condition that shows the taxpayer fulfills all tax obligations and exercises his taxation rights. This study to determine theeffect of the application of a taxation e-system consisting of e- registration, e-invoice, e-billing, e-filing and tax policies on corporate taxpayers at KPP Pratama Bangkinang. The type of research used is quantitative research with primary data sources obtained from questionnaires distributed to 298 corporate taxpayers registered at KPP Pratama Bangkinang who were selected based on the incidental technique. The scale used in measuring variables is the Likert scale.To test the hypothesis, multiple linear regression analysis was used. Partial testing shows that the tax e-system and tax policy variables affect taxpayer compliance, with asignificance of 0.000 and 0.037.

Pengaruh Penerapan Sistem Informasi Akuntansi, Standar Akuntansi Keuangan Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Wajib Pajak Badan

This study aims to examine and analyze the effect of the application of accounting information systems, financial accounting standards and partial use of information technology on the quality of financial reports and to test and analyze the application of accounting information systems, financial accounting standards and the simultaneous use of information technology on the quality of financial reports.The variables of this study consist of independent and dependent variables. The independent variable of this research is the application of accounting information systems, financial accounting standards and the use of information technology, the dependent variable is the quality of financial statements. The population in this study is the corporate taxpayers in the city of Yogyakarta with a sample size of 100 respondents. The sampling technique was purposive sampling. The data collection method used a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.The results showed that the application of accounting information systems, financial accounting standards and the use of information technology partially had a significant effect on the quality of financial reports. Simultaneously the application of accounting information systems, financial accounting standards and the use of information technology have a significant effect on the quality of financial reports. The effect of understanding the application of accounting information systems, financial accounting standards and the use of information technology on the quality of financial reports is 23.8%. The rest is influenced by other factors, namely 76.2%, which were not included in this study.

PENGARUH KEADILAN PERPAJAKAN, SISTEM PERPAJAKAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR

Tax has an important component in a country to carry out national development. In each year the largest contribution in state revenue to meet the APBN posture in tax revenues is approximately 70%. Thus, taxes become one of the largest funds for routine expenditure and development expenditure in the receipt of government funds in the State. The Effect of Tax Justice, Taxation System, Discrimination, Technology and Tax Information on Tax Evasion becomes the objective to find out more about the influence of each variable. The number of samples used in this study were 100 corporate taxpayers. Data collection techniques using a questionnaire. This research uses multiple regression analysis method with technical data analysis using descriptive test, data instrument test, and classic assumption test. The results showed that Tax Justice has an influence on tax evasion (tvalue taxation) for the Tax Justice variable which is 2,366 and significant that is equal to 0.020 <0.05, Taxation system has an influence on tax evasion (tax evasion) t-value for the Taxation System variable is 2,287 and a significance of 0.024 <0.05, Tax Discrimination has an effect on tax evasion t-value for the Tax Discrimination variable which is 2,232 and significant is 0.035 <0.05, Technology and Information taxation has the influence of the tax evasion (tax evasion) value of the t-count for the variable Technology and tax information is 2,181 and significant that is equal to 0.036 <0.05.

Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing.

The purpose of this study to examine the effect implementation of the perceived usefulness, perceived ease of use, perceived taxpayer satisfaction, perceived usefulness, volunteerism, and social factors on the intention taxpayers to use e-filing. This type of research is associative research. The population in this study is the entire corporate taxpayers who use e-filing in Yogyakarta as respondents. The data collection is done directly by using a questionnaire containing 44 items statement. While data analysis tools using multiple regression with SPSS version 16.0. The results showed that the perception variables usefulness and perceived ease of use have a significant effect on the intention taxpayers to use e-filing, while the perception of satisfaction of taxpayers, perceived usefulness, volunteerism, and social factors had no significant effect on the intention taxpayers to use e-filing.

PENGARUH SERVICE EXCELLENT TERHADAP KEPATUHAN FORMAL WAJIB PAJAK BADAN PADA KPP PRATAMA GRESIK

Introduction: The government has launched a program called Service Excellent to improve the quality of service to the community. Through this program, government officials are expected to provide the best service to the community through the skills, attitude, appearance, attention, action and responsibility and coordinated, as well as providingthe best solutions for the needs of the community. In the marketing world, this process is called Service Excellent. One of the government agencies that are running Service Excellent is the Tax Office PrimaryGresik. The Service Excellent formal compliance can affect corporate taxpayers effective Tax Office Primary Gresik.Methods: Service Excellent in Tax Office Primary Gresik can be measured by physical evidence, reliability, responsiveness, assurance and empathy. The technique of collecting data through questionnaires. The analysis method used is multiple linear regression and hypothesis testing to determine the effect formal service excellent adherence corporate taxpayers. Analysis of the data used include validity test, reliability test, normality test, multicollinearity test, heterocedastisity test, autocorrelation test, and hypothesis testing (t test partial and F test simultaneous).Results: The results of this study are variables simultaneously physical evidence, reliability, responsiveness, assurance and empathy influence the formal obedience corporate taxpayers, while only partial assuranceand empathy variables that influence the formal obedience corporate taxpayers.Conclusion and suggestion: Tax Office Primary Gresik should improve and pay more attention about variables simultaneously physical evidence, reliability, and responsiveness to achieve customer satisfactionwith service excellent.

User Satisfaction as a Mediating Variable between Information Quality and the Conative Use of Annual Tax Reporting E-Filing System

The usage of information technology and communication in tax reporting system in Indonesia has increased, especially when we are all facing the global pandemic issue. This study aims to examine the effect of user satisfaction as a mediating variable on causal relationship between information quality and conative use of information technology. Drawing upon sample of 147 tax staff as a representative of corporate taxpayer, Sobel Test and Ordinary Least Square regression were used to test the hypotheses. This study suggests that user satisfaction acted as a mediating variable between information quality and conative use of e-filing tax reporting system.

Insentif Pajak terhadap Sumbangan Covid-19 dari Perspektif Relasi Hukum Pajak Indonesia dengan Hak Asasi Manusia

The Covid-19 pandemic is a transnational threat that requires a global response, but the outbreak has laid bare divergent national approaches to exposed broader structural weaknesses in the governance system. The challenges of governance of the state amidst the Covid-19 pandemic is not only on the public health approach but also must face the risk of economic recession. In the present report, the government of the Republic of Indonesia has taken anticipation steps to prevent and overcome Covid-19 through legislation which is then implemented to the public. The focus of this paper is to review how the Republic of Indonesia maintains national economic resilience using the Indonesian tax law approach. Income tax is part of tax classification in Indonesia has rights and obligations attached to the state as well as taxpayers. With using the doctrinal legal research method, this papers analyze the perspective of the Republic of Indonesia's tax laws on opportunities for corporate taxpayers to get incentives in their income tax because they have contributed to the need to overcome the pandemic Covid-19 and explained the relationship between human rights and taxes on the case. As the papers make clear, the tax revenue paradigm is considered important because it impacts on economic security and national development. The government must be careful in carrying out taxation policies by considering the economic conditions of democracy, globalization, and the synergy of the center and the regions as long as the Covid-19 pandemic continues. Human rights and taxes are related to the realization of the right to the social-economic and social justice in society because Indonesia taxes has rights and obligations attached to the state as well as taxpayers.

The Effect of Service Quality Dimension on Taxpayers’ Satisfaction (Study at Howard Tax Consultant)

This research aims to explore the impact of service quality towards the satisfaction of taxpayers who use the services of Howard Tax Consultant. Dimensions of the service quality that are used as independent variables are flexibility, reliability, assurance, tangibles, and responsiveness, meanwhile the dependent variable is taxpayers’ satisfaction. All members of the population are taken as the sample of the research, with total of 50 respondents, among those are 35 individual taxpayers and 15 corporate taxpayers. Data was collected through questionnaire with 24 indicators with Likert scale, and was analyzed using multi-linear regression analysis. The result of multi-linear regression analysis shows that flexibility, reliability, assurance, tangibles, and responsiveness are significantly and positively correlated to the satisfaction of taxpayers who use the services of Howard Tax Consultant, and therefore it is concluded that all the hypothesis in this research are upheld.

BOOKTAXDIFFERENCESINLARGETRADINGSUB-SECTORCOMPANIES

Taxes play a very important role as a source of state revenue. The existence of corporate obligations as corporate taxpayers results in the implementation of bookkeeping compiled based on General Provisions and Tax Procedures. The purpose of this study is (1) To explain the application of PSAK 46 regarding income tax accounting in large trading subsector companies listed on the Indonesia Stock Exchange. (2) To explain the application of the income tax laws to large trading subsector companies listed on the Indonesia Stock Exchange. (3) To explain the differences between commercial profits and fiscal profits after a fiscal reconciliation (correction) is made to a large trading subsector company listed on the Indonesia Stock Exchange (4) To explain the comparison of compliance rates of large trading sub-sectors listed on the Indonesia Stock Exchange in 2016 -2018 in the Income Tax ActThis research was conducted on large trading sub-sector companies listed on the Indonesia Stock Exchange in 2016 -2018. Samples used in this study were 6 companies. Samples were selected using the purposive sampling method. The analytical method used in this research is descriptive non statistic which functions as an analyzer of the collected data.The results of the study show that in the large trading sub-sector companies that have been analyzed, there are parts of deductible expenses to be used as non-deductible expenses, there is a lot of reserve fund fertilization so that it cannot reduce fiscal profit and there are companiesthat have participated in tax amnesty so that they get a profit on tax that should be owed. Related to the phenomena presented in the background of the study, the tax revenue from the wholesale trade sub-sector is not only from Income Tax Article 22 Imports, but from aspects of costs that cannot reduce fiscal profits (nondeductible expenses) included in Article 9 of the Tax Law Income so that the more costs that cannot be reduced in fiscal profit, the greater the tax burden owed. After a comparison, the fiscal reconciliation of PT Lautan Luas Tbk is a company that meets the Income Tax Act regulations.

Corporate Taxpayer Compliance: Slippery Slope Framework and Planned Behavior Theory Approaches

The purpose of this study is to examine and analyze the influence of trust in tax authorities and the power of tax authorities as defined in the Slippery Slope framework to corporate taxpayer's intention to comply, then examine and analyze the effect of tax compliance intentions on corporate taxpayer compliance. This study took samples of companies included in category A corporate taxpayer in Timor Leste consisting of 53 respondents, using survey methods and primary data. The sampling technique uses the census method. The results of this study indicate that, first the trust in the tax authority and the power of the tax authority does not have a positive effect on the intention of tax compliance. Second, the intention of tax compliance has a positive effect on the behavior of tax compliance, both voluntary compliance and enforced compliance. Third, tax justice which consists of tax system fairness and procedural fairness, is not proven as a moderating variable that strengthens the relationship of trust to the tax authority and the power of the tax authority to the intention of tax compliance. This research is an additional empirical evidence that integrates aspects of social psychology and deterrence aspects in understanding tax compliance behavior in developing countries.

PENGARUH MORAL PAJAK, BUDAYA PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA BADUNG UTARA

This study aims to determine tax morale, tax culture and tax rates on corporate taxpayer compliance in KPP Pratama Badung Utara both partially and simultaneously, the number of taxpayers used as 40 research samples, the data used in this study is primary data distributed through questionnaires. The results showed that the sig value of the tax moral variable (X1) was 0.002 <0.05 tax culture variable (X2) of 0.022 <0.05 and the tax rate variable (X3) was 0.003 <0.05 and the sig F value was 0.000 < 0.05 so that it can be concluded partially and simultaneously the variables of tax moral, tax culture and tax rates affect the taxpayer compliance in the KPP Pratama Badung Utara. The value of the coefficient of determination (R Square) of 0.561 means that 56.1% of corporate taxpayer compliance in KPP Pratama Badung Utara is influenced by tax morale, tax culture and tax rates while the remaining 43.9% is influenced by other variables outside of this study.

Dimension of Taxpayer Perception Regarding Tax Evation Actions

This study aims to examine the effect of the taxation system, the possibility of fraud, justice and tax sanctions being detected on tax evasion actions in the Makassar South Tax Office. Data collection in this study used a questionnaire instrument by taking as many as 100 corporate taxpayers with incidental sample techniques. The analytical method used is multiple linear regression with the help of SPSS tools. The results of this study indicate that the taxation system, the possibility of detecting fraud, justice and tax sanctions has a negative and significant effect on tax evasion actions in the Makassar South Tax Office

Tax Avoidance: Impact of Financial and Non-Financial Factors

This study is a follow-up study of research on tax avoidance that has been conducted by researchers and also as a confirmatory study of the results of existing studies with the same topic, namely tax avoidance. The fact that tax revenue in Indonesia has not reached the target so far and the level of tax compliance that is less than optimal in Indonesia encourages researchers to analyze the factors that influence it. The fact is that even though taxes are used for the benefit of the general public and are managed by the state, for companies as corporate taxpayers that taxes are a burden that can reduce profits and management performance, so companies generally avoid tax to minimize the tax burden. As an organization, company management policies are influenced by many factors, both internal and external factors, both on the basis of financial and non-financial conditions, including policies in tax avoidance. Adopting previous studies, some of the financial factors analyzed in this study are Company Profitability and Size while the non-financial factors analyzed are Independent Commissioners and Institutional Ownership. The results found that profitability and company size had a negative effect on Tax Avoidance while independent commissioners had a positive effect. In the sensitivity test it is known that the level of influence of financial factors and non-financial factors has the same impact on tax avoidance actions. Key words Tax Avoidance, Profitability, Size, Independent Commissioners, Institutional Ownership.

PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN

The purpose of this study was to analyze the effect of e-filling, e-billing and e-invoicing on corporate taxpayer compliance in the Pratama Tax Service Office Surakarta. This type of research is a survey study on corporate taxpayers at KPP Pratama Surakarta. The population of this research is all corporate taxpayers registered in Pratama Tax Service Office Surakarta. The sampling technique used purposive sampling with a sample of 93 corporate taxpayers. The technique of collecting data used a questionnaire. The data analysis technique used is multiple linear regression. The results showed that e-filling had a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta. e-billing hasda positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office. e-invoices have a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta.

Tax Amnesty Sebagai Moderator Pengaruh Perceived Behavioral Control Terhadap Wajib Pajak

<em>This study aims to examine and prove empirically: The role of tax amnesty as a moderator of the influence of perceived behavioral control on tax compliance. The focus of this research is whether tax amnesty can moderate perceived behavioral control towards increasing taxpayer compliance. The unit of analysis of this study is the corporate taxpayers at the North Makassar Pratama Tax Office who are participating in the tax amnesty program with a population of 610 taxpayers. Research respondents represented a sample of 90 corporate taxpayers. Determination of the sample using purposive sampling technique. The analytical method developed in this study is multiple regression analysis. The results showed that there was a positive and significant role of tax amnesty as a moderator on the effect of perceived behavioral control on tax compliance. This result also provides a clue that tax amnesty has a positive and significant influence in increasing taxpayer compliance.</em>

Peran Tax Planning dan Konsultan Pajak

The study aims to examine the influence of tax planning, and tax consultants on compliance with corporate income tax payments. The sample in this study were 60 respondents with a sampling technique with a purposive sampling method that is by determining certain criteria according to research needs with corporate taxpayers registered in the Tax Office one large taxpayer Jakarta as the respondent. Data was collected by distributing questionnaires directly to the respondents concerned. The analytical method used in this study is the analysis of Multiple Regression. The data in this study were processed using SPSS version 25 software (Statistical Product and Service Solution). The results of this study indicate that tax planning and tax consultants have a positive and significant effect on compliance with corporate income tax payments.

ASAS “DAPAT DILAKSANAKAN” DALAM PERATURAN PERPAJAKAN

Tax revenues paid by taxpayers are the main source of state revenue at this time. Individual and corporate taxpayers owed tax in Indonesia are spread throughout the territory of Indonesia. However based on the data, the tax ratio of each province is vary. Therefore, in this paper we will discuss whether the existing tax regulations are in accordance with the existing conditions.This study uses a qualitative descriptive method. Based on the research, due to the principle "can be implemented" in the Law of the Republic of Indonesia Number 12 of 2011, several current tax regulations have been formulated without considering existing conditions namely the geographical conditions of various tax offices’s work areas, the uneven availability of the internet in each region along with the unsupported behavior of internet users for electronic services, and unavailability of the postal services in some villages. Those make taxation regulations difficult to be implemented in all regions of Indonesia and do not support the optimum collection of taxes in all regions of Indonesia. The aim of the research is to provide recommendations to the DGT to improve the tax regulations to a better level.