Indonesia Conference Directory

Corresponding Author
Novrida Qudsi Lutfillah

Institutions
a) Jurusan Akuntansi, Politeknik Negeri Malang
Jalan Soekarno Hatta No 9, Jatimulyo, Lowokwaru, Malang, Jawa Timur 65141
*vridaoayu[at]gmail.com
b) Fakultas Ekonomi dan Bisnis, Universitas Wijaya Putra
Jalan Raya Benowo 1-3 Surabaya 60197

Abstract
This study aims to determine the practice of corporate taxpayer self-assessment system in terms of formal and material compliance. The type of qualitative research with an interpretive approach was chosen to understand the phenomena behind the practice of corporate taxpayer self-assessment system. The results showed that the corporate taxpayer in paying and reporting tax obligations is a form of formal taxpayer compliance that comes from rules and obligations. On the other hand formal compliance does not always go hand in hand with honesty, especially in calculating taxes correctly and completely because corporate taxpayers are faced with the choice to be honest or dishonest.

Keywords
Taxation; Taxpayers; Awareness; compliance

Topic
Taxation

Link: https://ifory.id/abstract/8w7hmg4JtekF

Corresponding Author
Maya Mustika

Institutions
Department of Accounting
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta
mayamustika02[at]gmail.com

Abstract
This study aims to examine whether the effect of liquidity on tax aggressiveness, the effect of leverage on tax aggressiveness, the effect of earnings management on tax aggressiveness on the property and real estate companies listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative type descriptive research approach, which is measured by using multiple linear regression based methods with SPSS 25.00. The population of this research are property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. Samples are determined based on the purposive sampling method, with a total sample of 29 manufacturing companies so that the total observations in this research were 145 observations. The data used in this research is secondary data. The technique of collecting data uses documentation methods through the official IDX website: www.idx.co.id. Testing the hypotheses by using descriptive statistical tests, data normality tests, classic assumption tests with linear regression. The results of the study prove that (1) liquidity has no significant effect on tax aggressiveness, (2) Leverage has a significant effect on tax aggressiveness, (3) Earnings Management has no significant effect on tax aggressiveness.

Keywords
Tax Aggressiveness, Liquidity, Leverage and Earnings Management

Topic
Taxation

Link: https://ifory.id/abstract/j7yedvYnqZET

Corresponding Author
juniarti juniarti

Institutions
STEI

Abstract
The government has issued a new provision on income tax on micro, small and medium enterprises, namely income tax on income from businesses that are received or obtained by taxpayers who have certain gross circulation. Where points are set out in the government regulation there is a reduction in tariffs, with a certain time limit, to create justice, certainty and usefulness of the law. This is to encourage the public to participate in formal activities by providing convenience and being more equitable to taxpayers who have a certain gross circulation for a certain period of time. This study aims to examine whether the reduction in final income tax rates, the dimensions of fairness, simplicity of calculation and the level of tax corruption affect the taxpayer compliance of micro small and medium businesses This study uses an associative type of research with a quantitative approach. Method Sampling was carried out using a purposive sampling method. as many as 100 respondents. The data used in this study are primary data by distributing questionnaires and measuring variables with a Likert scale taken from taxpayers of small and medium micro businesses registered at the Tax Office Pratama Pulogadung. Analysis method using Structural Equation Modeling (SEM) with the help of SmartPLS 3.0 software. then the results of the analysis will be presented in tabular form and will be analyzed. The results of this study indicate that the reduction in the final income tax rate has a significant effect on the compliance of taxpayers of micro small and medium enterprises, the justice dimension has a significant effect on tax compliance of small and medium micro business operators, the simplicity of calculation has a significant effect on the compliance of micro business taxpayers small and medium enterprises and the level of tax corruption has a significant influence on tax compliance of small and medium micro business operators.

Keywords
Decrease in Final Income Tax Rates; Dimensions of Justice; Simplicity of Calculation; Tax Corruption Level; Taxpayer Compliance Micro; small and medium businesses;

Topic
Taxation

Link: https://ifory.id/abstract/neNkCfcBFj3Q

Corresponding Author
Ali Sandy Mulya

Institutions
Faculty of Economics and Business
Universitas Budi Luhur
Jakarta, Indonesia

*) alisandy[at]outlook.com

Abstract
Abstract - This study aims to obtain empirical evidence about the influence of firm characteristics (leverage & profitability) on aggressive tax planning with family ownership as a moderating variable on public sector mining companies listed on the Indonesia Stock Exchange for the 2012-2016 period. In addition, family ownership is used as a moderating variable to determine the effect of the interaction of independent variables on the dependent variable. Design / Methodology: The author conducted a study using 12 mining sector public companies as research samples with 60 sample data. All data is processed using SPSS version 22.0 and WarpPLS 5.0. The results of this study indicate that leverage has a positive influence on aggressive tax planning. For profitability has a negative influence on aggressive tax planning. Whereas for leverage variables which are moderated by family ownership has a positive influence on aggressive tax planning and profitability variables moderated by family ownership have a negative influence on aggressive tax planning. Finding: Based on the empirical test results concluded that the old company owners have a big role in conducting aggressive tax planning in the company they own even though the company is listed on the Indonesia Stock Exchange Implications: Regarding the role of the old company ownership still has a big role, the regulator in financial services authority is more active in supervising companies listed on the Indonesia Stock Exchange, including especially companies with a large enough ownership of the company.

Keywords
company characteristics, aggressive tax planning, family ownership

Topic
Taxation

Link: https://ifory.id/abstract/bAYBRfXCavWp

Corresponding Author
Widi Dwi Ernawati

Institutions
POLITEKNIK NEGERI MALANG

Abstract
This research aims to implement PAKEM methods using Cooperative Learning Model to increase students understandings and abilities on Taxation Accounting subject. PAKEM is an acronym for Pembelajaran Aktif, Kreatif, Efektif dan Menyenangkan (Active, creative, joyful and effective learning). The Cooperative Learning models used are Group Investigation, Think Pair Share, and Jigsaw. Research was done to students in the sixth semester at the Accounting Departmen, Politeknik Negeri Malang. The success of this method is measured by using two components : (1) individual active participation and contribution during group and class discussions, (2) individual test scores on understanding and analytical skills. The average minimum value target of the two components should reach 73 mark. The results found that the students active participation increased and the individual test scores also gained a value above an average of 73. Based on the questionnaire, the students gave reflection and positive responds towards this method. It can be concluded that this method have succeded in improving the soft skills and competence of students on this subject.

Keywords
Keywords: PAKEM, Cooperative Learning, tax accounting

Topic
Taxation

Link: https://ifory.id/abstract/9HrfcAmZgKaR

Corresponding Author
Purwanto Purwanto

Institutions
Faculty of Economics and Business UNJANI
Cimahi, Indonesia

Abstract
Abstract – Tax evasion is one of the problems existing in every country in this world, has a negative impact on a country-s economy; where the worth of tax evasion worldwide exceeds US $ 3.1 trillion or 5.1% of global gross domestic product. Tax evasion is classified as an illegal act, it is an attempt to avoid tax payable by violating tax laws. Indonesia is a country that includes the world top ten countries with the majority of illicit financial depletions, which is more than USD 109 billion; therefore, the Minister of Finance in the DJP-DJBC Synergy Program Kick Off (CNBC Indonesia, 2018) asked those two Directorates to synergize and consistently try to prevent tax evasion. Especially at DJBC for the last 6 years, 2013 - 2018, the average annual increase in the Number of Importers Conducting Tax Evasion was 55.48%; this becomes a research gap for in-depth study. The purpose of this research is to find out and analyze what factors influence the occurrence of tax evasion, especially at DJBC. This research uses a mixture of quantitative and qualitative methods; Structural Equation Modeling (SEM) is applied for quantitative method, meanwhile the qualitative method aims to deepen and confirm the variables studied. Primary data collection is conducted by distributing questionnaires to 135 respondents, consisting of Importers and Customs Consultants; besides that, triangulation is also conducted, which interviewed with several relevant officials at DJBC, observation, and documentation. The results of this research with t table = - 1982 is Customs Audit (CR = - 4,934), Self-Assessment System (CR = - 3,592), Information Technology (CR = - 5,348) and Possibility of Fraud Detection (CR = - 2,421) influenced significantly negative for Tax Evasion. Whereas two other independent variables namely Quality Service (CR = - 1.610) and Law Enforcement (CR = - 1,276) have no effect on Tax Evasion. The recommended and confirmed outcome from interviews and documentation is the consistent implementation of Customs Audit (including Joint Audit with DJP) and the more professional handling of Law Enforcement process, which is the preparation of documents and related evidence for this case.

Keywords
CA, SAS, IT, Possibility of Fraud Detection, Quality Service, Law Enforcement, Tax Evasion

Topic
Taxation

Link: https://ifory.id/abstract/8pvEunZq4KAV

Corresponding Author
CHINDY YOLANDA FARAMITHA

Institutions
SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA

Abstract
ABSTRACT - This study aims to determine (1) Does business risk affect tax avoidance, (2) Does business risk affect leverage, (3) Does leverage affect tax avoidance, (4) Does business risk through leverage affect tax avoidance. This research was conducted at manufacturing companies listed on the Stock Exchange from 2013 to 2017. This research uses descriptive quantitative research using inferential methods. The population in this study were 116 manufacturing companies listed on the Stock Exchange, with the sample selected using a purposive sampling method, namely by determining the sample technique based on certain criteria or considerations. The sample of this study consisted of 18 manufacturing companies listed and active on the Indonesia Stock Exchange from 2013 to 2017, which included tax payment data, and had positive profits. This data analysis technique is path analysis because this method can analyze the pattern of causal relationships between variables with the aim to determine the direct and indirect effects, simultaneously or together and partially or independently of some causal variables on an effect variable. This research uses the Lisrel 8.8 program. The results of the study prove that (1) The positive influence of business risk on tax avoidance, (2) The positive effect of business risk on leverage, (3) The positive influence of leverage on tax avoidance, (4) The positive effect of business risk through leverage on tax avoidance that proved significant.

Keywords
business risk, tax avoidance, leverage

Topic
Taxation

Link: https://ifory.id/abstract/KRcJDeFUQ3gv

Corresponding Author
sulistyowati sulis

Institutions
SEKOLAH TINGGI ILMU EKONOMI INDONESIA

Abstract
Abstract –This study aims to find empirical evidence of the effect of book-tax differences on earnings growth. Earnings growth is measured using changes in net profit after tax. The independent variables used in this study are temporary differences and permanent differences, while the dependent variable is earnings growth for the next period. The sample is determined based on the purpose sampling method of manufacturing companies listing on the Indonesia Stock Exchange in the 2014-2018 period with a total of 150 companies. The sample was determined based on the purposive sampling method, then the number of samples obtained in this study amounted to 39 companies, so that the total observation in this study was 195 observations. The data used in this study were secondary data, in the form of financial reports and annual reports downloaded via the official IDX website : www.idx.co.id. Data were analyzed using panel data regression analysis which was processed using Eviews software version 10.0. Hypothesis testing using statistical tests t. The results obtained are permanent variable differences from book-tax differences and temporary differences from book-tax differences do not affect earnings growth.

Keywords
Book tax differences, permanent differences, temporar differences and profit growth

Topic
Taxation

Link: https://ifory.id/abstract/ZHqPDFuEdYQL

Corresponding Author
Kus Tri Andyarini

Institutions
a) Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Abstract
This study aims at examining the influence of ethics, current information, and organizational culture on taking the ethical decision by tax consultants. The research method used is the quantitative method. The data collection technique used is mail survey. The mail survey was conducted by sending a letter to the tax consultants registered at the North Jakarta Indonesian Tax Consultants Association. The research analysis uses Multiple Linear Regression. The results showed that ethics significantly influence ethical decision making by tax consultants, but current information and organizational culture has been proven not to have a significant influence on ethical decision making by tax consultants.

Keywords
Ethics, Current Information, Organizational Culture, and Taking the Ethical Decision

Topic
Taxation

Link: https://ifory.id/abstract/9uhUt4xqmJfD

Corresponding Author
rizki indrawan

Institutions
a) Faculty of Economic and Business General Achmad Yani University, Jalan Terusan Jenderal Sudirman-Cimahi. rizki.indrawan20[at]gmail.com
b) Faculty of Economic and Business General Achmad Yani University, Jalan Terusan Jenderal Sudirman-Cimahi

Abstract
This study aims to examine how tax rate and tax sanction retribution increase tax compliance. Independent variables in this study are tax rate and tax sanction and dependent variables are tax compliance of non-employees. Development of developing countries in various fields is being actively carried out by the current government to meet the various needs of its people, so this requires the government to think of what steps should be taken in raising funds and optimizing state revenues as much as possible as taxes. Non-employee taxpayer compliance in the city of Bandung as a whole is classified as compliant in carrying out its tax obligations. However, there are still some things that are considered sufficient by the taxpayer in terms of tax rates and tax sanction. This is because non-employee personal taxpayer compliance is still inadequate because tax rates and tax sanction are still not optimal in their application. The selected sample is the tax compliance of non-employees registered in KPP Pratama Bandung Cibeunying. The data used in this study is primary data with a result of the questionnaire distributed directly to individual tax payers non-employees. This study wants to know the effect of tax rate and tax sanctions on tax compliance. This research is quantitative research using the partial least square (PLS-SEM) method. The population in this study is tax compliance of non-employees registered SPT period 2017 in KPP Pratama Bandung Cibeunying. The sample in this study is individual taxpayers not employees small and medium business activities in Padasuka village. The result of this study can explain the tax compliance of non-employees that are influenced by the tax rate and tax sanction.

Keywords
tax rate, tax sanction, tax compliance of non-employees

Topic
Taxation

Link: https://ifory.id/abstract/gnGXuCVZ36xq

Corresponding Author
Merliyana SE, M.Ak

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
Abstract – This study aims to examine whether tunneling incentives and bonus mechanisms affect the companys decision to transfer pricing. This study uses a qualitative approach and the research sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012 until 2018, amounting to 210 companies where the determination of the use of these companies is determined by the purposive sampling method. The data used in this study are secondary data and logistic regression analyzed with software Eviews 9. The results of this study indicate that tunneling incentives have a positive effect on the companys decision to transfer pricing, and the bonus mechanism has a negative effect on the companys decision to transfer pricing. The coefficient of determination is 0.332. This result shows that 33.2% of transfer pricing is influenced by tunneling incentives and bonus mechanisms. While the rest is influenced by variables outside of tunneling incentives and bonus mechanisms.

Keywords
Tunneling Incentive, Mechanisms Bunus, Transfer Pricing

Topic
Taxation

Link: https://ifory.id/abstract/zykd3KLTpHMG