Kepatuhan Pajak Perusahaan Terbuka Modal Asing berdasarkan Laporan Keuangan Wajib Pajak
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Mar 30, 2024
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Abstract
Taxes are the largest source of state revenues to finance the public expenditures. However, since 2010 the tax revenue target has never been achieved. This is partly due to the low level of tax compliance. For this reason, it is necessary to audit the submitted SPT. This study analyzes the factors in the Financial Statements that can be indicators in determining audit priorities. The data used are SPT data and audit results for the 2015-2019 Fiscal Year, with a sample of 87 PMA companies listed on the IDX until 2015. This study uses panel data regression method with random effect model. The results of the study found that in determining the prioritized WP PMA in the audit, DGT needs to pay attention to indicators, namely: WP with large ROA and DER. In addition, WP PMA in the manufacturing sector can also be an indicator of priority audit.
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Mantiri, J., & Wikarya, U. (2024). Kepatuhan Pajak Perusahaan Terbuka Modal Asing berdasarkan Laporan Keuangan Wajib Pajak. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 9(1), 43-56. https://doi.org/https://doi.org/10.33105/itrev.v9i1.661
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References
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Pham, N. K., Duong, H. N., & Quang, T. P. (2017). Audit firm size , audit fee , audit reputation and audit quality : the case of listed companies in vietnam. Asian Journal of Finance & Accounting, 9(1), 429-447. https://doi.org/10.5296/ajfa.v9i1.10074
Undang - Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas, 1 (2007).
Peraturan Presiden Nomor 72 Tahun 2020 Tentang Perubahan Atas Peraturan Presiden Nomor 54 Tahun 2020, (2020).
Reschiwati. (2016). Akuntansi perusahaan. In Media.
Spooner, G. M. (1986). Effective tax rates from financial statements. National Tax Journal, 39(3), 293–306. https://doi.org/10.1086/ntj41792191
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2019). Corporate tax avoidance : a literature review and research agenda. Journal of Economic Surveys, 34(4), 793-811. https://doi.org/10.1111/joes.12347
Accountancy Age. (n.d.). Top 25 International Networks 2021. Accountancy Age. Retrieved November 26, 2022, from https://www.accountancyage.com/
Allen, A., Francis, B. B., Wu, Q., & Zhao, Y. (2016). Analyst coverage and corporate tax aggressiveness R. 73, 84–98. https://doi.org/10.1016/j.jbankfin.2016.09.004
Almunia, M., & Lopez-rodriguez, D. (2018). Under the Radar: The Effects of Monitoring Firms on Tax Compliance. 10(1), 1–38.
Azrina Mohd Yusof, N., Ming Ling, L., & Bee Wah, Y. (2014). Tax non-compliance among SMCs in Malaysia : tax audit evidence. https://doi.org/10.1108/JAAR-02-2013-0016
Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance $. Journal of Accounting and Economics, 56(2–3), 228–250. https://doi.org/10.1016/j.jacceco.2013.08.005
Belz, T., Hagen, D. Von, & Steffens, C. (2018). SC. Integrative Medicine Research. https://doi.org/10.1016/j.acclit.2018.12.001
Bruehne, A., & Schanz, D. (2018). Building Up a Protective Shield: The Role of Tax Communication for Corporate Tax Risk Management. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3254915
Calvet, R., & Alm, J. (2014). Empathy , sympathy , and tax compliance. Journal of Economic Psychology, 40, 62–82. https://doi.org/10.1016/j.joep.2012.10.001
Chan, K. H., & Mo, P. L. L. (2000). Tax Holidays and Tax Noncompliance : An Empirical Study of Corporate Tax Audits in China ’ s Developing Economy Tax Holidays and Tax Noncompliance : An Empirical Study of Corporate Tax Audits in China ’ s Developing Economy. 75(4), 469–484.
Chen, J. Z., Elemes, A., Lobo, G. J., Zeyun, J., Elemes, A., Lobo, G. J., Chen, J. Z., Elemes, A., & Lobo, G. J. (2021). David versus Goliath : The Relation between Auditor Size and Audit Quality for U . K . Private Firms David versus Goliath : The Relation between Auditor Size and Audit Quality for U . K . Private Firms *. https://doi.org/10.1080/09638180.2021.1986090
Direktorat Jenderal Pajak. (2016). Laporan Tahunan 2015.
Direktorat Jenderal Pajak. (2017). Laporan Kinerja Direktorat Jenderal Pajak 2016.
Direktorat Jenderal Pajak. (2018). Laporan Kinerja Direktorat Jenderal Pajak 2017.
Direktorat Jenderal Pajak. (2019). Laporan Kinerja Direktorat Jenderal Pajak 2018.
Direktorat Jenderal Pajak. (2020). Laporan Kirerja Direktorat Jenderal Pajak 2019.
Direktorat Jenderal Pajak. (2021). Laporan Kinerja Direktorat Jenderal Pajak 2020.
Direktorat Jenderal Pajak. (2022, November 23). Sistem Perpajakan. Retrieved from Direktorat Jenderal Pajak website: https://www.pajak.go.id/id/sistem-perpajakan
Dyreng, S. D., Hanlon, M., Maydew, E. L., & Thornock, J. R. (2017). Changes in corporate effective tax rates over the past 25 years. Journal of Financial Economics, 124 (3), 441–463. https://doi.org/10.1016/j.jfineco.2017.04.001
Fernández-rodríguez, E., & Martínez-arias, A. (2014). emerging markets finance and trade determinants of the effective tax rate in the bric countries determinants of the effective tax rate in the BRIC countries. Emerging Markets Finance and Trade, 50(sup3), 214-228. https://doi.org/10.2753/REE1540-496X5003S313
Freire-serén, M. J., & Panadés, J. (2013). Do Higher Tax Rates Encourage / Discourage Tax Compliance?. Modern Economy 2013(December), 809–817.
Higgins, D., Omer, T. C., & Phillips, J. D. (2015). The influence of a firm’s business strategy on its tax aggressiveness. Contemporary Accounting Research 32(2), 674–702. https://doi.org/10.1111/1911-3846.12087
Isa, K. (2013). Tax complexities in the Malaysian corporate tax system : minimise to maximise. International Journal of Law and Management, 56(1), 50-65. https://doi.org/10.1108/IJLMA-08-2013-0036
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm : managerial behavior , agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness : a test of legitimacy theory. Accounting, Auditing & Accountability Journal, 26(1), 75-100.. https://doi.org/10.1108/09513571311285621
Lanis, R., & Richardson, G. (2014). Is corporate social responsibility performance associated with tax avoidance ? Journal of Business Ethics, 127, 439-457. https://doi.org/10.1007/s10551-014-2052-8
Majeed, M. A., & Yan, C. (2019). Financial statement comparability and corporate tax avoidance : evidence from China Financial statement comparability and corporate tax avoidance : evidence from China. Economic Research-Ekonomska Istraživanja, 32(1), 1813–1843. https://doi.org/10.1080/1331677X.2019.1640627
Marques, M. T., Nakao, S. H., & Costa, P. D. S. (2017). book-tax differences and capital structure. Revista de Administração Mackenzie, 18, 177-200. https://doi.org/10.1590/1678-69712017/administracao.v18n6p177-200
Mckerchar, M., Bloomquist, K., & Pope, J. (2013). Tax disputes system design. eJournal of Tax Research. 11(1), 79-96.
Mocanu, M., Constantin, S., & Răileanu, V. (2021). Determinants of tax avoidance – evidence on profit tax-paying companies in Romania. Economic Research-Ekonomska Istraživanja, 34(1), 2013–2033. https://doi.org/10.1080/1331677X.2020.1860794
Organisation for Economic Co-operation and Development (OECD). (2021). Revenue Statistics in Asia and the Pacific.
Organisation for Economic Co-operation and Development (OECD). (2022). Total tax revenue, %GDP, 2019. https://www.oecd.org/tax/tax-policy/revenue-statistics-in-asia-and-the-pacific-5902c320-en.htm
Pham, N. K., Duong, H. N., & Quang, T. P. (2017). Audit firm size , audit fee , audit reputation and audit quality : the case of listed companies in vietnam. Asian Journal of Finance & Accounting, 9(1), 429-447. https://doi.org/10.5296/ajfa.v9i1.10074
Undang - Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas, 1 (2007).
Peraturan Presiden Nomor 72 Tahun 2020 Tentang Perubahan Atas Peraturan Presiden Nomor 54 Tahun 2020, (2020).
Reschiwati. (2016). Akuntansi perusahaan. In Media.
Spooner, G. M. (1986). Effective tax rates from financial statements. National Tax Journal, 39(3), 293–306. https://doi.org/10.1086/ntj41792191
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2019). Corporate tax avoidance : a literature review and research agenda. Journal of Economic Surveys, 34(4), 793-811. https://doi.org/10.1111/joes.12347