6 research outputs found

    PENGARUH PENDAPATAN PER KAPITA, KONTRIBUSI SEKTOR INDUSTRI, TINGKAT INFLASI, DAN TINGKAT KETERBUKAAN EKONOMI TERHADAP PENERIMAAN PAJAK DI TUJUH NEGARA ASEAN (INDONESIA, MALAYSIA, THAILAND, SINGAPURA, FILIPINA, KAMBOJA, DAN LAOS)

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    ABSTRACT GUSTOFAN MAHMUD. The average of tax ratio in ASEAN only reach 14,12% in 2015, make it much lower than tax ration in lower middle income countries that reach 17,22% in the same period. In ASEAN tax revenue become a main source of total governments revenue, with the contribution more than 60% in 2010-2015. It indicates that tax revenue is very important to funding governance activities in ASEAN. The aim of this study is to know the effect of the determinants that can affects tax revenue, such as per capita income, industrial share, inflation rate, and trade openness. The data that use in this study is panel data for seven ASEAN countries during 2009-2015. Multiple regression analysis used to know the impact of that factors on tax revenue. With fixed effects model the result of this study show that partially per capita income and industrial share have positive and significant impact on tax revenue. On the other hand, inflation rate has negative and significant impact on tax revenue. Simultaneously trade openness, per capita income, and industrial share have positive and significant impact on tax revenue. On the other hand, inflation rate has negative and significant effect on tax revenue. Key Words: Tax Revenue, Per Capita Income, Industrial Share, Inflation Rate, and Trade Openness

    LAPORAN PRAKTIK KERJA LAPANGAN PADA UNIT SIMPAN PINJAM DAN KONTRAKKAN DI KOPERASI ARSIP NASIONAL REPUBLIK INDONESIA

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    Institutional environment and tax performance: empirical evidence from developing economies

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    Unlike its predecessor studies, this paper investigates the contemporaneous and lagged effects of institutional variables on tax performance, using unbalanced panel data from 79 developing countries for the 2002-2019 period. The instrumental variable (IV) and system-generalized method of moments (SGMM) estimation models were employed in this study to address potential endogeneity and specification biases in the estimation model. Generally, this study found that countries with low corruption levels and good governance quality could produce more tax revenues. Moreover, the lagged effects of institutional variables, which are much more substantial than their contemporary effects, provide meaningful insight. Efforts directed at fighting corruption and improving the quality of governance must be carried out as early as possible to obtain optimal tax revenues in the future. These efforts can be taken by streamlining tax administration, so that opportunities for bribery and corruption can be reduced

    Development of climate-related disclosure indicators for application in Indonesia: A delphi method study

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    Indonesia is currently preparing to adopt the climate-related disclosure standard. Before this new standard is implemented effectively, the Institute of Indonesia Chartered Accountants (IAI), the Indonesia Task Force on Comprehensive Corporate Reporting (CCR) leader, recognised the importance of harmonising this standard’s key disclosure indicators with Indonesian regulations and business characteristics. In this case, input from various constituencies may be required, particularly regarding the mechanism that enables entities with varying capabilities and levels of preparation to apply this new standard. Hence, the main objective of this paper is to develop weighted and applicable climate-related disclosure indicators. We use the Delphi method to achieve this objective by involving several experts representing various user groups that influence accounting standard formulation in Indonesia. The Delphi method is a decision-making tool that establishes an effective communication process, facilitating complex problem solving. This study finalised 44 climate-related disclosure indicators based on the results of two Delphi rounds. Overall, 48% (21/44) of climate-related disclosure indicators were identified to be highly applicable. Among these high-relevance indicators, there were 10% (2/21) Governance, 24% (5/21) Strategy, 42% (9/21) Risk Management, and 24% (5/21) Metrics and Targets indicators. Additionally, around 20% (9/44) of climate-related disclosure indicators received 100% approval from the experts. Along with various essential implications, we argue that these results provide useful additional information for the national standard setter for the climate-related disclosure standard that are efficient and less burdensome to entities

    Measuring the Total Logistics Costs at the Macro Level: A Study of Indonesia

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    Background: Efforts made to calculate the logistics costs in Indonesia, at the macro level, are facing various problems, due to the fact that there have been no national agreements—to any models employed—to calculate those costs. Moreover, limited data and information due to the lack of use of such integrated information technology to reduce the information asymmetry on the logistics processes and activities have created some additional problems. Objective: This study is aimed at reviewing the measurement model, of the logistics costs used in Indonesia, at the macro level. Method: It provides a potential measurement approach proposed by several previous studies as an alternative option that may help develop the existing models by elaborating on their limitations. Results: The results of this study emphasize the recognition of the components of the logistics costs and the formulation of a more accurate, transparent, and comprehensive measurement framework to improve the standard used to assess the logistics costs. Conclusion: Thus, the calculation output of the logistics costs is expected to be able to provide stakeholders with reliable information to develop an efficient logistics system. Furthermore, logistics costs will be more controllable, allowing Indonesia to achieve such comparative advantages

    Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction

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    The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax professionals. Based on the literature on information system success and tax compliance intention, this paper proposed an expanded conceptual framework that incorporates convenience and perception of reduced compliance costs as predictors and satisfaction as a mediator. The data were collected from 650 tax professionals who used e-Filing and 492 who used e-Form through an online survey and analyzed using hierarchical multiple regression. The empirical results suggest that participants’ perceived service quality of e-Filing services and perceptions of reduced compliance costs positively influence users’ willingness to comply with tax regulations. The latter predictor is also, and only, significant among e-Form users. The empirical results also provide statistical evidence for the mediating role of satisfaction in the relationship between all predictors and tax compliance intention. This study encourages tax policymakers and e-tax filing providers to improve their services to increase user satisfaction and tax compliance
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