Article Per Year (5 Year)
p-Index From 2019 - 2024
4.418
P-Index
This Author published in this journals
All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) JPPI (Jurnal Penelitian Pendidikan Indonesia) Ilomata International Journal of Tax and Accounting Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Pengmasku Akuntansiku Jurnalku Jurnal Nusantara Mengabdi Jurnal Penelitian Pendidikan Indonesia
Suparna Wijaya
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search
Journal : Educoretax

 1   2 
Government Effectiveness Moderation On The Effect Of Per Capita Income And Exchange Rate On Goods And Services Tax Revenue In East Asia And Pacific Desak Ari Gita Wahyuni; Suparna Wijaya
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.729

Abstract

Taxes have been known as the main source of revenue in every country. Tax on Goods and Services is a clear example of how tax revenue can contribute as a source of government revenue. This type of tax has been implemented in more than 143 countries in the world under the name Goods and Services Tax (GST) or Value Added Tax (VAT), including developed and developing countries which are members of the East Asia and Pacific region. Over the past few years, the issue of GST has become a hot topic of discussion as an approach in fiscal policy to reduce the budget deficit. New challenges and risks arose in line with the efforts of policy makers to maintain and accelerate economic growth in the East Asia and Pacific region. Deglobalization, population aging, and climate change overshadow the prospects for economic growth in this region, which has initially developed rapidly through trade. This research contributes to presenting the results of empirical literature regarding the determinants of tax revenue on goods and services in 12 countries that are members of the East Asia and Pacific region during the 2010-2019 period. Through a quantitative approach and panel data regression analysis method, the results show that the dependent variable GST can be explained by the independent variables consisting of Per Capita Income (PCI) and Exchange Rate (EXCH) of 56.42%. Per Capita Income, Exchange Rate has a positive and significant effect on Goods and Services Tax revenue. Meanwhile, moderation by the Government Effectiveness variable weakens the influence of the two independent variables so that the PCI and EXCH coefficient values become negative. This study also uses the variable Service Sector Contribution to GDP (SERV) as a control variable.
Trade Openness And Service Sector For Income Tax Revenue: Exploring Government Expenditure’s Role Within Destiny Wulandari; Suparna Wijaya
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.730

Abstract

This study aims to examine the effect of trade openness and service sector on income tax revenue in East Asia and Pacific countries from 2008 to 2019. It was examined by setting government’s expenditure as a moderating variable and manufacturing sector and regulatory quality as control variables. It was performed by using a panel-corrected standard error (PCSE) model. The results of the study show that prior to moderation, trade openness has no significant effect, while the service sector has a significant negative effect on income tax revenue. After being moderated by government’s expenditure which has a significant positive effect on income tax revenue, the government’s expenditure moderates the effect of trade openness and the service sector on income tax revenue. However, the moderation only increases the trade openness’ effect on income tax revenue. The service sector’s effect on income tax revenue is reduced by the moderation. It implies that the optimization of income tax revenue can be carried out through government’s expenditure so that the trade openness and the service sector can be boosted. However, to prevent the negative effect of the service sector on income tax revenue, additional efforts are needed to make the informal sector from the service sector as the source of negative effect become the formal sector.
Does Reduced Dwelling Time Leads To Higher Tax Revenue? The Important Role Of Government Effectiveness In ASEAN-5 Emilio Pascal; Suparna Wijaya
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.755

Abstract

This study aims to analyze the factors that affect tax revenue on international trade in ASEAN-5 countries. Data was obtained from The World Bank and analyzed using panel data regression. Variables used in this study are tax revenue on international trade, import growth, dwelling time, and government effectiveness. The results show that import growth, dwelling time, import growth that has been moderated by government effectiveness, and dwelling time that has been moderated by government effectiveness simultaneously affect tax revenue on international trade. Partially, import growth, dwelling time, and government effectiveness have a positive effect on tax revenue on international trade. However, when moderated by government effectiveness, import growth and dwelling time show a negative effect on tax revenue on international trade. The recommendation from this study is for the government to improve the quality of public services in the process of loading and unloading goods. Effective public services at ports and airports, balanced with efforts to reduce dwelling time, will increase tax revenue on international trade. The steps that the government can take are to simplify business processes at the port, for example, joint inspection between customs and quarantine authorities. In addition, the government needs to sterilize port and airport areas so that unauthorized parties do not hinder the flow of goods in and out. Public service improvements can also be made in other sectors because they have a significant impact on increasing tax revenue on international trades.
Industrial Revolution In Agriculture And Manufacturing Sector 4.0 Whether It Has The Potential To Increase Value Added Tax Revenue: Case Study In Balkan Fawwaz Muhammad Zakli Pohan; Suparna Wijaya
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.757

Abstract

The urgency of tax revenue in a country is something that is emphasized by the government. In this research, Value Added Tax revenue is the focus to be examined because it is related to many economic sectors. Therefore, the government tries to obtain tax revenue from various economic sectors to meet the country's targets and needs. This study aims to determine the impact of the agricultural sector and the manufacturing industry sector on Value Added Tax (VAT) revenues or what we know as Value Added Tax or VAT in the Balkan region on the European continent, with Foreign Direct Investment (FDI) moderation, through descriptive quantitative methods based on data from the World Bank. Through this research, it is found that the agricultural sector hurts VAT revenue, as well as the manufacturing industry sector which hurts VAT revenue. However, for the farming sector and the manufacturing industry sector which are moderated by the Foreign Investment variable, it is found that both do not affect revenue. Then the last moderation variable alone, namely Foreign Investment, does not affect revenue. It is hoped that this research will provide new insights related to the agricultural sector and the industrial sector with its influence on Value Added Tax revenue.
Effect Of Financial Distress On Tax Aggressiveness With Company Reputation As A Moderating Variable Suparna Wijaya; Naili Luthfi Syarifah
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.795

Abstract

One of the obstacles faced in collecting tax revenues is the practice of tax aggressiveness by the company. In conditions of financial constraints, the strategy of saving cash for taxes is the manager's main choice to maintain company cash because it does not have a bad impact on company operations. The company's reputation is an intangible asset that is seen as important to improve the company's performance so as to encourage business sustainability and the quality of the company's future. The purpose of this study was to examine the effect of financial distress on tax aggressiveness with the company's reputation as moderating. The method used is quantitative with the object of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results of the study indicate that financial distress has a positive effect on tax aggressiveness. The company's reputation is not able to weaken the positive influence of financial distress on tax aggressiveness.
Impact Of Natural Disaster On Local Tax Revenue Bima Satria Anugerah; Suparna Wijaya
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.798

Abstract

Poverty is one of the problems that always become main concern in Indonesia, the problem of poverty is worsen when economic shocks occur, one of which caused by natural disasters, these two things adding the burden on the government, especially at the regional level both in the context of fiscal management and countermeasures. By using panel data from 34 provinces in Indonesia, this study aims to find the effect of natural disasters and poverty rate on regional tax revenues at provincial level with foreign direct investment (FDI) as a moderating variable. The results of the regression shows that natural disasters and the poverty rate have positive effects on local tax revenues, but these two variables become negatively affected when moderated by FDI so that moderation weakens the effect of the two independent variables, the FDI variable itself when tested as an independent variable has positive effects on local tax revenues. This research is expected to assist local governments in formulating fiscal policy in the event of a post-disaster economic shock and its countermeasures as well as poverty alleviation efforts when the economy is running normally.
Understanding The Influence Of Shadow Economy And Foreign Direct Investment On Corporate Tax Revenue In Latin America: The Moderating effect Of Corruption Control Yordan Wiguna; Suparna Wijaya
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.808

Abstract

Taxation is an essential mechanism that funds government expenditures and underpins the growth and development of any country. This research examines the influence of the shadow economy and foreign direct investment (FDI) on corporate income tax revenue in Latin America, considering the moderating role of corruption control. Using panel data regression analysis, we analyze data from various Latin American countries to explore the complex interactions between these economic factors and tax revenue. Our findings indicate that corruption control has a positive and significant effect on corporate income tax revenue. However, the relationship between the shadow economy and tax revenue changes when moderated by corruption control. Without moderation, the shadow economy positively impacts tax revenue, but in the presence of higher corruption control, it leads to reduced tax revenue. Similarly, while FDI initially shows a positive impact on tax revenue, this effect turns negative when considering corruption control. These findings shed light on the nuanced relationships between economic factors and tax revenue in Latin America, offering valuable insights for policy formulation and future research.
Tax Revenue In Asian Countries: Contribution Of Economic Sector With The Rule Of Law As A Moderating Variable Suparna Wijaya; Yuninda Anggraini Putri
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.820

Abstract

The implementation of government effectiveness aims to provide the best service to the community. The effectiveness of this organization can be measured by one of them using The Worldwide Governance Indicators (WGI) project index. From 2010 to 2019, there are seven Asian countries with effectiveness indexes above the world average, namely Georgia, Hong Kong, Thailand, Japan, South Korea, Singapore, and Malaysia. Through this study, it will be assessed whether this effectiveness supports tax revenue by conducting research on the effect of the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP) on the effect of tax revenue. Then the author also conducts research whether the interaction of moderating variables, in this case the Rule of Law Index variable with the two independent variables (the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP)) has an influence on the contribution of tax revenue to GDP considering that law enforcement is one of the steps in the implementation of controlling tax payments. The results obtained in this study state that before the interaction with moderating variables, the independent variables, namely the industrial sector and the service sector in GDP contribution, have a significant negative effect on tax revenue. Then when the moderating variable, namely the rule of law index, interacts with the industrial sector and the service sector, the effect of the two independent variables on the tax revenue variable has increased to a significant positive effect, so that the moderating variable in this study has a role that strengthens the influence of the independent variable on the dependent variable.
The Effect Of Economic Growth And Inflation On Value Added Tax Revenue In ASEAN Countries With Foreign Direct Investment As a Moderation Danang Tricahyono; Suparna Wijaya
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.821

Abstract

Goods and Services Tax or also known as Value Added Tax is one of the taxation systems implemented by many countries around the world. The VAT system has been implemented in most ASEAN member countries with various rates. This study aims to analyze the effect of economic growth and inflation on VAT revenue in ASEAN countries in the period 2012 to 2019. In addition, this study will also examine the effect of foreign investment as a moderating variable. The analysis method used is panel data multiple linear regression analysis. The results showed that the GDP and FDI variables had a positive and significant effect on VAT revenue and the CPI variable had a negative and significant effect on VAT revenue. Furthermore, FDI weakens the relationship between economic growth and VAT revenue and FDI does not affect the relationship between inflation and VAT revenue. Due to the limited availability of data, it is expected that future research can use more comprehensive and up-to-date data so that it can be more accurate and relevant in analyzing the factors that affect VAT revenue in ASEAN countries.
Moderation Of Trade Openness On The Effect Of Service Sector And Inflation On Indirect Tax Revenue Evan Harlan; Suparna Wijaya
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.822

Abstract

This study aims to analyze the effect of service sector, inflation, and trade openness on indirect tax revenue in a number of countries in Latin America and the Caribbean. The results of this study are expected to provide additional insight into the knowledge of the factors that influence indirect tax revenue as well as the moderating effect of trade openness on the influence of the service sector and inflation in influencing indirect tax revenue in the region. This study uses secondary data on 15 countries with a period of 2009-2019. The analysis model used is multiple linear regression for panel data with panel-corrected standard errors. The results show that there is a significant effect of all independent and moderation variables on indirect tax revenue. Individually, the service sector has a negative effect on indirect tax revenue. However, after being moderated, the effect is weakened. Inflation also negatively affects indirect tax revenue, but this effect cannot be moderated by trade openness. Meanwhile, trade openness partially has a positive effect on indirect tax revenue. It is recommended that the government make policies that encourage trade openness because it has a positive impact on the economy, especially in the field of taxation.
Co-Authors Amrie Firmansyah Ari Ihsan Avior Ocean Louis Ishaac Noya Bima Satria Anugerah Bima Satria Anugerah Danang Tricahyono Danang Tricahyono Daniel Gusta Permadi Desak Ari Gita Wahyuni Destiny Wulandari Dhinnessa Prabowo Dian Irsalina Listikarini Dian Thasya F Hutagaol Dicky Pranata Hutajulu Elfrida Christina Emilio Pascal Emilio Pascal Evan Harlan Evan Harlan Fawwaz Muhammad Zakli Pohan Ferry Irawan Fitria Wandani Ghina Syakira Hanik Susilawati Muamarah Hasbiul Hashfi Hendiva Tri Nugraha Kuat Sidik Wahyono Lola Inganta Saragih Michael Kusuma Muhammad Daffa Muhammad Hafiz Fadhilah Muhammad Ramadhan Zulfi Naili Luthfi Syarifah Nur Farida Liyana Padhilah Dikri Rahadi Nugroho Rama Bhaskara Praja Sinarta Putra P. Surbakti Tarischa Naura Hapsari Yordan Wiguna Yuninda Anggraini Putri Yuninda Anggraini Putri