Tax Revenue In Indonesia Research Articles

Analysis of The Influence of State Income and State Expenditure on Tax Revenue in Indonesia 2001-2023 From the Perspective of Islamic Economics

Taxes are one of the sources of state revenue for financing state expenditure. When tax revenue decline, governments often face an urgent need to maintain social and economic stability. In Indonesia in 2020 the ratio of state revenue from taxes fell by 1.5% from the previous year. So if fluctuations in tax revenue and an increase in state spending lead to a high budget deficit, and the government needs to find others sources of financing, such as loans to cover the financing shortfall. The type of research used is quantitative. The method used in this study is the Error Correction Model (ECM). The data used is secondary data published by the Ministry of Finance with the type of time series data in the year of observation, namely 2001-2023 in the State of Indonesia. Testing was carried out with the help of the Eviews 10 software application. The results of this study shows that only the state revenue variable has a significant effect on tax revenue in the long term and short term, while the state expenditure variable does not have a significant effect on tax revenue in the long term and in the short term.

Analysis of Value Added Tax Revenue in Indonesia from 1990 to 2022

In enhancing welfare and advancing Indonesia, the government plays a crucial role in promoting economic cooperation and implementing effective fiscal regulations, one of which is through optimizing revenue from the taxation sector. Value Added Tax (VAT) is a key tax instrument that serves as an important source of state revenue. As a significant tax instrument, VAT revenue plays several crucial roles, including supporting the state's fiscal revenue, funding infrastructure development, and providing public services. Therefore, this study aims to analyze the factors influencing VAT revenue in Indonesia. This research uses time series data covering the period from 1990 to 2022. The analytical method employed is the ECM (Error Correction Model) analysis to examine both long-run and short-run effects. The independent variables used in this study include Government Consumption, C-Efficiency, and Import Tariffs. Meanwhile, the dependent variable is VAT revenue in Indonesia. The results of this study show that government consumption and C-efficiency has a positive and significant impact on VAT revenue in both the long-run and short-run. Meanwhile, the import tariff variable negatively and significantly impacts long- run revenue, but has no effect in the short run.

The Effect of Foreign Ownership and Financial Leverage on Tax Avoidance with Audit Quality as Moderating Variables

Manufacturing companies are the largest contributor to tax revenue in Indonesia. However, this group experienced negative tax revenue growth when in general there was growth in tax revenue. The existence of foreign ownership and the use of debt (financial leverage) is suspected to be one of the causes of tax avoidance by the company even though it has been audited by an external party. The study was conducted using Moderated Regression Analysis on 124 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that foreign ownership had no significant effect on tax avoidance, while financial leverage had a significant effect on tax avoidance. In addition, audit quality does not moderate significantly the influence of foreign ownership and financial leverage.

Determining the Future Direction and Amount of Tax Revenue in Indonesia Using an <i>Error Correction Model </i>(ECM)

The characteristics of how tax revenues, as well as the macroeconomic factors that are expected to influence and determine tax revenues, develop have become the basic macroeconomic assumptions by the government in compiling various components of the posture of the state revenue and expenditure budget to maintain and increase the expected economic growth. To understand the evolution of tax revenues and the impacts of these variables, it is important to investigate the relationship between tax revenues and specific macroeconomic variables. This study aims to identify the effect of macroeconomic variables on Indonesian tax revenues in the long and short term using multiple regression analysis in an error correction model (ECM). The macroeconomic conditions and variables used in this study are gross domestic product (GDP), inflation, interest rates, and exchange rates. This study employed the time-series data from 2000–2019. The ECM method was conducted in the following stages: stationarity test, cointegration test, and ECM regression test. The ECM model is declared valid, if the cointegrated variables are supported by a significant and negative ECT coefficient value. The statistical analysis, i.e. t-statistic, the F-statistic, and the coefficient of determination, were used to evaluate the significance of the ECM model. The results showed that among the four of macroeconomic variables used in this study, GDP has the highest significant effect on the tax revenue. GDP has a highly positive and considerable impact on tax revenue. The increasing of GDP growth is in line with the realization of tax revenue. A strong positive long-term (t-statistic = 13.94075*, P-value = 0.0000) and short-term (t-statistic = 5.515026*, P-value = 0.0001) association is also observed between inflation and tax revenue. Inflation has a favorable and considerable impact on tax income either in long (t-statistic = 2.298586**, P-value= 0.0363) or short term (t-statistic = 2.515695**, P-value = 0.0258). On the other hand, Bank Indonesia interest rate has a negative insignificant effect (t-statistic = −1.542970ᵈ, P-value = 0.1437) in the long run on tax revenue. However, it has a negative significant effect (t-statistic = −2.699231**, P-value = 0.0182) in short-term tax revenue. A rise in interest rates results in the lowered tax revenues due to the reduction of public consumption patterns, and a decrease in public consumption. The exchange rate has a negative negligible connection in long term (t-statistic = −1.045768ᵈ, P-value = 0.3122), as well as in short term (t-statistic = 1.250076ᵈ, P-value = 0.2333) with tax revenue, meaning that tax revenue is not significantly affected by changes in exchange rate. In conclusion, total tax revenues and the four macroeconomic variables have a significant long- and short-term association according to the ECM analysis with an adjusted R² value of 0.985866 and 0.792880, respectively. Changes in future tax revenues are largely determined by the stability of macroeconomic variables. Therefore, it is highly recommended that the government maintain the stability of macroeconomic variables, especially GDP, because GDP has a dominant influence on tax revenues in the long and short term so that the target of tax revenues can be achieved. The ECM analysis applied in this study can explain the effect of changes in macroeconomic variables on the tax revenue in the short and long term; so that the future direction and amount of tax revenue can be determined in preparing the State Budget and projecting the expected level of economic activity growth in a nation.

Manuscript_Socialization and Training on Tax Obligations for MSME to Support Tax Revenue in Indonesia

Taxes are an important source of state revenue. Every year, the contribution of taxes to state income increases, but it is not optimal. As observed, Micro, Small, and Medium Enterprise (MSME) is an important sector in the Indonesian economy, serving as one of the main contributors to state revenue. In order to improve this contribution, diverse strategies have been adopted by the government to augment tax paid by enterprise. One such strategy is the provision of various convenience facilities including online taxation services. However, it is equally crucial to also acknowledge that despite the provision of these convenience facilities, field observations showed a significant lack of interest and resistance from both the community and taxpayers concerning handling tax reports. Based on these conditions, lecturers at the Accounting Department at Universitas Padjadjaran conducted socialization and training webinars with the primary aim of providing substantial information concerning taxation for MSME in Indonesia. The results showed that after the conducted training, there was an increased understanding among MSME actors regarding tax regulations as well as an improved comprehension of tax calculations, payment compliance, and reporting.Keywords: Tax, MSME, Socialization and Training

Efektivitas Pengaturan Hukum Pajak E-Commerce Terhadap Peningkatan Penerimaan Pajak Di Indonesia

This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.

Analisis Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan (Studi Pada PT. Bank Rakyat Indonesia, Tbk. Periode 2018-2021)

The financial industry such as banking is a source of tax revenue in Indonesia. The purpose of this study is to examine the effect of Good Corporate Governance on financial performance. The concept that BRI can apply to realize good corporate governance is applied to the idea of ​​Good Corporate Governance (GCG). The type of research used is a type of quantitative research. This study uses secondary data obtained from the annual report of the Bank Rakyat Indonesia (BRI) company. The company performance used in this study uses ROA as a measure and as a variable. The sample used in this research is the annual report of PT. Bri period 2018-2021. Data were analyzed using multiple regression analysis with the help of the SPSS 25 program. The results of this study showed (1). The Board of Directors influences financial performance (2). The Board of Commissioners has an influence on financial performance.

Dampak Pemahaman Wajib Pajak Usaha Mikro, Kecil, dan Menengah terhadap Kepatuhan Perpajakan dengan Berlakunya Peraturan Pemerintah Nomor 55 Tahun 2022

Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that contribute the largest tax revenue in Indonesia. However, MSMEs experienced quite serious challenges during the COVID-19 pandemic. As an effort to revive MSMEs economy, in 2022, the government issued the latest regulations regarding the gross turnover limit for individual MSMEs which are not subject to income tax, so MSMEs can be helped in carrying out their business activities and have the awareness to comply with tax regulations. Based on this, it’s necessary to research the understanding and compliance MSMEs of Government Regulation Number 55 of 2022 to determine the understanding of MSMEs Taxpayers regarding tax compliance with the enactment of Government Regulation Number 55 of 2022 using a qualitative descriptive approach and collecting information using interview and questionnaire methods to six taxpayers located in the Special Region of Jakarta and the city of Bandung. The results show that MSME Taxpayers are aware of the latest changes regarding MSME income tax incentives, have a good understanding of their contents, and increase taxpayer compliance as demonstrated by the absence of sanctions imposed on Taxpayers. Even though MSME Taxpayers said that the provision of the latest incentives would attract the interest of MSME performer to report taxes, different results were obtained where the MSME performer were not interested in reporting taxes because their poor understanding of taxation. Therefore, it is hoped that the regulator can provide tax socialization which can be provided through MSME associations to reach a wider audience.
 Keywords: Government Regulation Number 23 of 2018, Government Regulation Number 55 of 2022, MSME Income Tax Incentives, Tax Compliance, Tax Understanding,

Analysis Of The Impact Of The Motor Vehicle Tax Reduction Policy On The Realization Of Motor Vehicle Tax Revenue In Indonesia In 2020-2022

Taxes are a form of obligation that people often ignore, resulting in tax arrears and fines. For this reason, the government then created a program, namely tax whitening. Therefore, researchers conducted research to understand the consequences of reducing motor vehicle tax on the realization of motor vehicle tax revenue in Indonesia in 2020-2022. The research model applies qualitative using library research methods. Researchers used primary and secondary sources consisting of articles, books, laws and online news. Data collection applies documentation techniques with research instruments in the form of research material classification checklists. Data analysis applies a descriptive data analysis model which includes reading data sources, making notes, processing notes, then compiling reports. The result of tax whitening could result in positive feedback on Indonesian motor vehicle tax revenues in 2020-2022. The percentage of motor vehicle tax revenue realization increases every year. In nominal terms, PKB increases by IDR 3-5 trillion every year. This means that the more often tax relief is carried out, the level of taxpayer compliance will also increase and tax revenues from motor vehicle taxes will also increase.

Sales Growth Memoderasi Pengaruh Intensitas Aset Tetap dan Profitabilitas Pada Tax Avoidance

Tax revenue in Indonesia has decreased since 2020. The decline in tax revenue in Indonesia can be caused by the implementation of tax avoidance policies. The purpose of this study is to empirically examine the effect of fixed asset intensity and profitability on tax avoidance in the food and beverage sub-sector for companies listed on the IDX in 2012–2021, which is moderated by sales growth. The sample for this study was 12 companies with 120 amateurs obtained by purposive sampling technique. The research data was processed using SPSS software and analyzed using the MRA test. The test results obtained showed that the intensity of fixed assets and profitability showed a negative effect on tax avoidance, sales growth had no effect on moderating the intensity of fixed assets on tax avoidance, and sales growth strengthened the effect of profitability on tax avoidance.
 Keywords: Fixed Asset Intensity; Profitability; Sales Growth; Tax avoidance

Implementation of Law Number 7 Of 2021 On Harmonization of Tax Regulations As An Effort to Improve the Budget Deficit And Increase The Tax Ratio

This study discusses the Implementation of Law Number 7 of 2021 concerning Harmonization of Tax Regulations as an Effort to Improve the Budget Deficit and Increase the Tax Ratio During the Covid-19 pandemic in Indonesia, of course, tax income in the state treasury is very important. This research uses a statute approach, conceptual approach, and comparative approach. The legislative approach is carried out by examining interrelated laws and regulations (regeling) and policy regulations (beleidsregel). In this regard, a study was carried out on the ratio legis of the formation of a law. The result of this study is It is undeniable that with the emergence of the pandemic in 2020, tax revenue in Indonesia had contracted very deeply minus to 12%. However, the Ministry of Finance revealed that on July 14, 2021, tax revenue in the first semester of 2021 began to improve and the figure was positive compared to 2020. Recording until the end of June, tax revenue managed to collect funds of Rp 557.8 trillion or an increase of 4.9%. This shows progress in the field of tax that deserves appreciation. It does not stop there, it seems that the government is currently increasingly intensifying to make improvements in the tax sector. It was proven by the enactment of Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP Law) on November 5, 2021. The ratification of this law is in line with ongoing reforms in the tax sector, especially in aspects of regulations and business processes, adjustments to tax policy arrangements that are comprehensive, consolidative, and harmonious in nature are needed so that the presence of Law Number 7 of 2021 concerning Harmonization of Tax Regulations.

The Role of The Use of Information Technology in Orderly Financial Administration and Tax Compliance in Digital Business

This study aims to examine the role of information technology on financial administrative order and tax compliance. We collected data through a survey on 136 digital business or startups owners/financial managers in Malang. The results show that the use of information technology has a positive effect on financial administration order; financial administration order has a positive effect on tax compliance; and the use of information technology has a positive effect on tax compliance mediated by the financial administration order. This research contributes to the knowledge by determining the relationship between the use of information technology and financial administration order as well as tax compliance to increase tax revenue in Indonesia. The digital businesses or startups use technology to maintain businesses’ financial administration order and hence, make easier calculation of taxable amounts. This research implies that the easiness of taxes payment through the online tax administration.

Predicting Potential Bankruptcy PT. Wismilak Inti Makmur, Tbk Using The Altman Z-Score Method

Indonesia is one of the countries that are still pro and contra towards cigarettes. Cigarettes are considered one of the dangerous products for public health and safety, but on the other hand the cigarette industry is the largest contributor to tax revenue in Indonesia. This study aims to determine the company's financial performance and to determine the potential for bankruptcy using the Altman z-score method at PT. Wismilak Inti Makmur Tbk. The type of research is descriptive quantitative while the population is all financial reports published by companies and the sample is financial statements for 2017-2021. Data collection techniques using the method of documentation. The data analysis technique used the modified Altman z-score method. Based on the results of the analysis and discussion of the modified altman z-score, it can be concluded that the company's financial condition for the 2017-2021 period is in good or healthy condition because the Z-score value is > 2.6. Even though in 2021 the z-score will decrease slightly, it is not at risk of going bankrupt. Suggestions for companies, in order to maintain financial performance every year in order to stay in good health

Analisis Bibliometric: Pengaruh Covid-19 terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak

The purpose of this research is to find out about taxpayer compliance during the Covid-19 pandemic and how Covid-19 influences tax revenues in Indonesia. This research is a literature study using the bibliometric analysis method to analyze 200 articles related to tax revenue during the Covid-19 pandemic, which are then compiled with metadata using the Mendeley application, and the VOSviewer application is used to visualize publication data in research. Articles were obtained from the Google Scholar database accessed via Publish or Perish in the 2019-2023 range with defining the keywords 'Covid-19' and 'Tax'. The results of the study show that the research classification regarding tax revenue during the Covid-19 pandemic is divided into 4 specific words with topics centered on tax incentives, the Covid-19 pandemic, Covid-19 and taxpayer compliance. The Covid-19 pandemic that hit Indonesia has had an impact on the people's economy so the people's ability to carry out their tax obligations has also decreased. Therefore, this research was conducted to find out how influential Covid-19 was on taxpayer compliance and tax revenue in Indonesia. Then what policies should be made to overcome the impact of the pandemic and the methods used to increase tax compliance.Keywords: Covid-19; Insentif pajak; Kepatuhan wajib pajak

Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak

Taxes make a major contribution to the State Budget (APBN) by contributing the largest revenue. However, the realization of tax revenue in Indonesia in the 2019-2021 period tends to decline due to obstacles in tax collection, namely tax aggressiveness. This study aims to determine the effect of profit management, audit committee, institutional ownership, and corporate social responsibility disclosure on tax aggressiveness. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling technique, then obtained 25 companies with a research period of three years so that the number of research samples was 75 data. The data analysis method used in this study is panel data regression analysis. The results showed that profit management, audit committee, institutional ownership, and CSRD simultaneously influence tax aggressiveness. Partially, profit management, institutional ownership, and CSRD positively affect tax aggressiveness, and audit committees negatively affect tax aggressiveness. This research can contribute to science, especially taxation. Researchers can then use this study as a reference for further research on tax aggressiveness and the factors that influence it.

Does GDP Affect Tax Revenue?

Indonesia's largest revenue comes from taxes which function to fund expenses. The increase in tax revenues must be in line with Indonesia's economic growth which is reflected in the Gross Domestic Product (GDP). This study analyzes the effect of GDP revenue on total tax revenue in Indonesia during 1988-2021 using control variables including; the money supply (M2), the population (POP), and the amount of exports and imports (XM). GRDP is the main variable because it has 17th sectors which an important in supporting economic growth and increasing the burden of tax objects. This study used a quantitative descriptive method with the Newey-West HAC method. The results showed that this study was unbiased, GDP had a positive-significant effect as indicated by the percentage of GDP growth with an average of 7% during the study period. The control variables that have a positive-significant effect are M2 and XM, and the population is not significant because the increase in the population does not support awareness of paying taxes. When there is an increase in GDP, it can provide an increase in tax revenue, as well as if there is an increase in the money supply (M2) and exports-imports (XM). Increasing revenue in GDP, M2 and XM can support the creation of new revenue objects for taxes, this is what will support the development process, especially in terms of financing. In order to increase financing for the development process, the government continues to seek sources of tax objects, not only from sectors in GDP, but also from potential export-import, and all transactions that can increase the money supply.

The Financial Inclusion and Local Tax Revenue in Indonesia

This study calculates the financial inclusion index, which includes three dimensions: 1) banking penetration, 2) availability of financial services, and 3) usage of financial services in 33 provinces in Indonesia from 2011-2019. The study aims to find empirical evidence on whether financial inclusion affects local tax revenue using the Fixed Effects Panel Data Model. The results show that Indonesia's average regional financial inclusion index is still in a low category. The financial inclusion index has a positive and significant effect on local tax revenue. The results are robust for taxes from different sources, such as provincial tax revenue, regencies/cities tax revenue, or local tax revenue.

Faktor-Faktor yang Mempengaruhi Agresivitas Pajak di Indonesia

One of the reasons for not achieving the target of tax revenue in Indonesia is due to tax aggressiveness. The high tax burden that must be paid is a factor driving aggressive companies towards taxes. Efforts to avoid taxes are carried out in various ways. However, excessive tax avoidance will harm the state. Many factors trigger the emergence of tax aggressiveness. So, researchers want to examine further the effect of capital intensity, inventory intensity, company size, institutional ownership, and gender diversity on tax aggressiveness. Researchers chose mining sector companies listed on the IDX 2017-2021 as the study population. There were 7 selected company samples after taking samples using the purposive sampling technique. Data processing was carried out using Views software version 9. After researchers collected quantitative data, the researcher performed a panel data regression analysis using a random effect model. Thus, this study proves that the variable capital intensity and inventory intensity affect tax aggressiveness. Meanwhile, the variable firm size, institutional ownership, and gender diversity do not affect tax aggressiveness.
 
 Keywords: Capital Intensity, Inventory Intensity, Firm Size, Institusional Ownership, Gender Diversity, And Tax Aggressiveness.

Pengaruh Persepsi Wajib Pajak UMKM Atas Undang-Undang HPP, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.

The Relationship of Organizing National Sports Events to Local Tax Revenue in Indonesia

The Indonesia National Sports Event, commonly known as Pekan Olahraga Nasional (PON), is a quadrennial multi-sport event involving athletes from all provinces in Indonesia. The PON is expected to encourage economic growth to increase local tax revenue for the host. This study aimed to measure the impact of PON event to local tax revenue, specifically taxes from hotels, restaurant, entertainment and advertisement. Using Even study approach, this study measured the effect of PON event from PON 2000 to PON 2016, involving local tax revenue data from 105 districts and cities in the provinces of PON events. The empirical test results show that PON affects total local tax revenue, restaurant tax, and entertainment tax in the short term, but has no impact on hotel and advertisement tax revenue. This study suggested the local governments to manage and maintain the facilities and infrastructure so that the local government can utilize these facilities andinfrastructure after the PON ends to add local tax revenue. Improving the performance in handling PON can also improve the local image to attract the public’s interest and investors to the area.