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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Mohammad, Ryan
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Economics, Econometrics & Finance

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EVALUASI TINDAK LANJUT PENGELAKAN PAJAK MODUS CROSS-BORDER TRANSACTION DI INDONESIA DENGAN KEBIJAKAN AUTOMATIC EXCHANGE OF INFORMATION FOR TAX PURPOSE Mohammad, Ryan; Rizal, Helmi Zus
Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i1.9

Abstract

The Implementation of Exchange of Information for Tax Purposes policy in the second quarter of 2017 is Indonesian Government efforts to mitigate tax avoidance behavior by using a cross-border transaction. In this paper, we research the effect of the policy to Indonesian resident behavior compliance with Difference-in-difference research design using cross-border deposit Indonesian resident data as a proxy for behavior compliance Indonesian resident who does cross border transaction. The observation started from the first quarter of 2008 until the first quarter of 2019, which results in the decrease of cross-border deposit Indonesian resident in Offshore Financial Centre about 25,9%. Furthermore, the results continue that not every cross-border deposit Indonesian resident repatriated or declared in Indonesian, but shifting into other countries who had not to comply to exchange of information policies around 4,6%. These results suggest that the implementation exchange of information for tax purpose policies had a significant role to increase the enforce compliance behavior of Indonesian resident.
EFEK INSENTIF PERPAJAKAN BERDASARKAN DASAR PENGENAAN PAJAK DAN TARIF PAJAK TERHADAP EKONOMI SECARA MAKRO : STUDI KASUS INDONESIA Mohammad, Ryan; Helmi Zus Rizal; Gede Satria Pujanggo, PG
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.91

Abstract

Due to National Economy Recovery program, the Indonesian Government had conducted severalTax Incentive Policies to escalate economic growth faster. However, we have not found any studyto measure the policies' effect on macroeconomic indicators. In this paper, we attempt to find theimpact of Tax Incentive Policies that had been implemented for the end of the year of 2018. Ourpurpose is solely to find general understanding and knowledge about Tax Incentive Policies' effecton Macroeconomy. Based on the examination test using The Impulse Response Function method,we discovered that Tax Incentive Policies positively impact Investment, gross domestic product, and unemployment.Specifically, Tax Incentive Policies based on Tax Rates have a better positive impact than TaxIncentive Policies based on Tax Base. However, those impact only relatively sustains in a short period.
Co-Authors Gede Satria Pujanggo, PG Helmi Zus Rizal Rizal, Helmi Zus