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"[Studi ini meneliti apakah perusahaan akan mengelola penghasilan mereka sebagai respon atas perubahan tarif pajak penghasilan badan di Indonesia. Sampel dari penelitian ini meliputi 172 perusahaan yang telah terdaftar dan menerbitkan laporan keuangan mereka di Bursa Efek Indonesia (BEI) selama tahun 2007- 2010. Studi ini meneliti perbedaan reaksi antara perusahaan yang memperoleh laba dan perusahaan yang mengalami kerugian dalam menanggapi penurunan tarif pajak penghasilan badan . Studi ini juga meneliti apakah terdapat perbedaan manajemen laba melalui kegiatan perencanaan pajak di antara perusahaan yang memperoleh laba dan perusahaan yang mengalami kerugian. Hasil penelitian menunjukkan bahwa perusahaan yang memperoleh laba lebih besar kemungkinannya untuk memiliki akrual diskresioner negatif pada tahun sebelum terjadinya penurunan tarifpajak penghasilan badan. Selain itu, penelitian ini juga menemukan bahwa manajemen laba yang berhubungan dengan perencanaan pajak antara perusahaan yang memperoleh laba dan perusahaan yang mengalami kerugian juga berbeda;This study investigates whether firms will manage their earnings in response to corporate income tax rate changes in Indonesia. The sample of this study includes 172 firms that have listed and published their financial statements in IndonesiaStock Exchange (IDX) for the years 2007- 2010. I examine the difference in reactions between profit firms and loss firms due to reduction in corporate income tax rate. I also examine whether earnings management through tax planning activities is different between profit and loss firms. The results suggest that profit firms are more likely to have negative discretionary accruals than loss firms in the year preceding tax rate reduction. In addition, the tax-related earnings management between profit firms and loss firms is also different., This study investigates whether firms will manage their earnings in response tocorporate income tax rate changes in Indonesia. The sample of this study includes172 firms that have listed and published their financial statements in IndonesiaStock Exchange (IDX) for the years 2007- 2010. I examine the difference inreactions between profit firms and loss firms due to reduction in corporate incometax rate. I also examine whether earnings management through tax planningactivities is different between profit and loss firms. The results suggest that profitfirms are more likely to have negative discretionary accruals than loss firms in theyear preceding tax rate reduction. In addition, the tax-related earnings managementbetween profit firms and loss firms is also different.]"

"[Penelitian ini meneliti faktor-faktor penentu kinerja perpajakan di Indonesia. Mengingat penerimaan pajak sangat penting untuk membiayai pembangunan di Indonesia, kinerja perpajakan yang baik dari setiap propinsi diperlukan dalam rangka mencapai jumlah penerimaan pajak yang diinginkan. Dengan meneliti data dari seluruh propinsi pada tahun 2009-2011 menggunakan model Fixed effect,ditemukan bahwa pendapatan per kapita, kepadatan penduduk, PDRB sektor pertanian, sektor pertambangan, sektor industri pengolahan, sektor perdagangan, hotel, dan restoran, dan sektor jasa, serta rasio jumlah petugas pajak terhadap jumlah angkatan kerja adalah faktor-faktor penting yang mempengaruhi kinerja perpajakan, khususnya KPP Pratama yang menghimpun pajak dari wajib pajak dengan level jumlah pembayaran pajak relatif rendah dan wajib pajak baru, di Indonesia.;This study investigates the determinant of tax performances in Indonesia. Since tax revenue is very important to finance development in Indonesia, a good tax performance contributed by provinces are necessary to achieve the required amount of tax revenue. In terms of small taxpayers offices which collects taxes from smalland new taxpayers in Indonesia, by investigating data across provinces in 2009-2011 using Fixed effect model, this study finds that income per capita, population density, the share of agriculture, the share of mining, the share of manufacture, the share of trade, hotel, and restaurant, the share of services in GRDP, and the ratio of the number of tax officials to labor force are the important factors affecting taxperformance in Indonesia., This study investigates the determinant of tax performances in Indonesia. Since taxrevenue is very important to finance development in Indonesia, a good taxperformance contributed by provinces are necessary to achieve the required amountof tax revenue. In terms of small taxpayers offices which collects taxes from smalland new taxpayers in Indonesia, by investigating data across provinces in 2009-2011 using Fixed effect model, this study finds that income per capita, populationdensity, the share of agriculture, the share of mining, the share of manufacture, theshare of trade, hotel, and restaurant, the share of services in GRDP, and the ratio ofthe number of tax officials to labor force are the important factors affecting taxperformance in Indonesia]"

"Upaya peningkatan PAD dan menuju kemandirian daerah perlu dilakukan di era otonomi, diantaranya dengan mengefektifkan pemungutan sumber penerimaan dari pajak daerah, sebagai salah satu sumber PAD. Di Kota Solok, diantara sumber-sumber pajak yang perlu dievaluasi, pajak hotel dan pajak restoran, karena sampai saat ini, perkembangan realisasi kedua jenis pajak, relatif lebih besar dari target pajak yang ditetapkan, dengan pertumbuhan realisasi pajak, juga relatif lebih tinggi dari rata-rata inflasi, pertumbuhan penduduk, pertumbuhan ekonomi, kurun waktu 2003-2008. Akan tetapi, kontribusinya terhadap total penerimaan pajak daerah, masih dibawah 4 % untuk pajak restoran, dan dibawah 1 % untuk pajak hotel. Terlebih jika dibandingkan kontribusi pajak penerangan jalan terhadap total penerimaan pajak, yang mencapai hampir 90 %. Kondisi tersebut menjadikan penerimaan pajak Kota Solok, masih sangat bergantung kepada pajak penerangan jalan. Oleh sebab itu, perlu diketahui telah seberapa baik realisasi penerimaan pajak, dalam kurun waktu 2003 ? 2009, dengan mengetahui upaya pemungutan pajak, dan optimalisasi potensi pajak, serta efektifitas pemungutan pajaknya.Penelitian ini menemukan, tax effort kedua jenis pajak adalah rendah, demikian pula dengan tingkat efektifitas maupun tax coverage ratio. Selain itu, juga diketahui bahwa :i. penetapan target pajak yang belum baik dilihat dari tax capacity yang dimiliki dan dibandingkan dengan kota-kota lainnya di Sumatera Barat;ii. Tarif pajak efektif yang diberlakukan untuk pajak restoran dan pajak hotel, masih jauh lebih rendah dibandingkan tarif Perda.iii. Telah dipertimbangkannya faktor omzet sebagai dasar penetapan besarnya pajak terutang dalam implementasi pemungutan pajak. Sebagaimana hasil regresi pengaruh omzet terhadap efektifitas pemungutan, yang menunjukkan adanya signifikansi hubungan antar kedua variabel, walaupun korelasinya tidak tinggi. Hal ini menjadi sesuatu yang sedikit menggembirakan.

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Improvements in generating additional local sources revenue is essential in autonomy era and to promote local self sustenance. One effectively ways to achieve these goals by mobilizing local taxes, as a parts of local government revenues. At Solok municipal, among local taxes sources, have to evaluate are hotels tax and restaurants tax. The main reasons, because of realization of these taxes indicating tendency to persistence positive growth and potential for mobilizing sufficient resources during 2003 to 2008 Its based on tax collection indicator, which compare yearly taxes realization to yearly target of each taxes, and elasticity calculation by comparing average tax growth to average growth of inflation; average growth of population; average economic growth. But, on top that, the percentage of average contributions to total local taxes revenues still under 4 % for restaurants tax and under 1 % for hotels tax. Besides undeniable fact at Solok local taxes sources, there is a high depedency on public electrical consumption tax, which almost 90 %. The evaluation try to focus on tax effort, tax coverage ratio, and effectiveness as performance indicators to judge the goodness of tax revenue realization.This study found tax effort of hotels tax and restaurants tax are low, in line with tax coverage ratio indicator, effectiveness collecting ratio indicator to 3 hotels and 43 samples of restaurants tax payers at Solok. Furthermore, also was known :i. Tax targetting in planning documents was being set to low, compare to other municipalities in West Sumatera Province with the similarity of economic structures to Solok, 2003-2008;ii. Tax rates lower than statutory hotels tax law and restaurants tax law during 2003-2008;iii. Tax payers income has been considered in execution of tax collection, even the implementing procedures conduct by negotiation process between tax payers and official of DPPKA Solok. This is ones of a good news among the bad performance indicators results."

"Perkembangan kendaraan bermotor yang terus meningkat secara pesat ternyata memberikan pemasukan penerimaan PKB dan BBNKB yang luar biasa bagi Dinas Pendapatan Daerah (Dipenda) propinsi DKI Jakarta. Perkembangan yang pesat tersebut ternyata tidak diimbangi oleh panjang jalan raya. Diprediksi pada tahun 2014 akan terjadi kelumpuhan total lalulintas jalan raya. Dewasa ini pemerintah dan lembaga swadaya masyarakat berencana untuk menekan jumlah kendaraan penumpang, yang tentu saja berdampak terhadap penurunan jumlah penerimaan PKB dan BBNKB. Data terakhir menunjukkan dari sisi pendapatan pajak, penerimaan PKB dalam dua tahun belakangan ini hanya terdapat sedikit peningkatan, sebaliknya BBNKB terjadi terus penurunan, sedangkan pendapatan dari pajak hotel dan pajak restoran belum menunjukkan usaha yang maksimal. Kondisi ini tentu saja menimbulkan berbagai pertanyaan terhadap kinerja organisasi Dinas Pendapatan Daerah saat ini dan di masa yang akan datang. Pengukuran kinerja yang selama ini dipakai oleh Dipenda ialah mengikuti model LAKIP sesuai dengan Inpres Nomor 7 tahun 1999 yang berorientasi pada paradigma government yang bersifat internal, parsial dengan ukuran-ukuran finansial yang ketat. Sementara itu paradigma kinerja yang berkembang saat ini telah bergerak ke arah ukuran nonfinansial atau kombinasi finansial dan nonfinansial.Pertanyaan penelitian ialah bagaimana pengukuran kinerja organisasi Dipenda saat ini; Apa alternatif pengukuran kinerja organisasi Dinas Pendapatan Daerah Propinsi DKI Jakarta? Bagaimana simulasi kinerja Dipenda dan apa leverage tertinggi berdasarkan simulasi sampai tahun 2020. Metode yang digunakan dalam simulasi ini adalah system dynamics. Model simulasi dengan system dynamics mengacu pada pendekatan kualitatifkuantitatif. Penggunaan pendekatan berpikir sistem kualitatif (soft system methodology) dalam proses operasionalnya difasilitasi dengan penggunaan program komputer (software powersim constructor) sebagai alat bantu pengungkapan gagasan (cognitive mapping) atau memformulasikan model sebagai pendekatan berpikir sistem kuantitatif.Penelitian ini menghasilkan tiga temuan penting.Pertama, Pengukuran kinerja yang dipakai selama ini oleh Dinas Pendapatan Daerah Propinsi DKI Jakarta ialah menggunakan model LAKIP. Pada implikasinya dilapangan model ini tidak dapat menggambarkan secara baik dan rinci faktor-faktor yang menyebabkan kinerja suatu instansi dapat berjalan dengan benar, sebagai akibatnya organisasi juga tidak mampu merumuskan kebijakan mengenai tax potential, tax gap, mendeteksi potential loss, menghitung compliance cost dan menurunkan cost of taxation. Adapun kajian terhadap kinerja perpajakan diukur dengan indikator local taxing power, tax performance index, cost of collection, tax effort dan tax gap. Hasil analisis memberikan gambaran terhadap kewenangan pajak masih cukup tinggi, TPI yang digambarkan melalui potensi pajak hotel dan pajak restoran ternyata masih luas. Pada analisis tax efficiency masih memperlihatkan cost of collection yang tinggi. Analisis terhadap PDRB memberikan pengaruh kuat terhadap penerimaan pajak (tax effort). Hasil analisis tax gap PKB terlihat pada faktor nonfiling dan membesar ketika diintervensi dengan variabel spilovercost (invisible potential), pada BBNKB terletak pada nonfiling, pajak hotel pada underreporting; dan tax gap pada pajak restoran terletak pada nonfiling.Temuan kedua; kajian terhadap alternatif pengukuran kinerja organisasi dengan menganalisis enam dimensi nonfinansial yaitu dimensi kepemimpinan, perencanaan stratejik, wajib pajak sebagai pelanggan, pengelolaan pengetahuan, manajemen sumberdaya manusia dan manajemen proses. Dengan menggunakan teknik statistik stepwise (SPSS), diperoleh dua dimensi yaitu perencanaan stratejik dan sumberdaya manusia yang mempengaruhi secara dominan kinerja organisasi. Dengan demikian diperoleh tiga kriteria yang dapat digunakan untuk mengukur kinerja organisasi perpajakan daerah yaitu finansial, perencanaan stratejik dan manajemen sumberdaya manusia.Temuan ketiga, kajian terhadap kinerja organisasi menghasilkan leverage hingga tahun 2020. Secara umum leverage terletak pada kebijakan. Terhadap PKB leverage terletak pada spilovercost yang dapat ditambahkan pada persentase angka bobot. Analisis BBNKB memperlihatkan leverage pada kebijakan pada tarif pajak. Kajian terhadap pajak hotel menghasilkan leverage pada kebijakan parawisata dan tarif menginap hotel. Terhadap Pajak Restoran menghasilkan leverage pada tarif restoran dan pertumbuhan restoran dan seat restoran.Implikasi teoritis dan praktis dari penelitian adalah pertama; Implikasi teoritis: Untuk mengukur kinerja organisasi disarankan agar organisasi tidak menggunakan lagi perbandingan antara target dan realisasi pajak, tetapi menggunakan potensi pajak dengan realisasi pajak. Data perbadingan potensi dan realisasi pajak dapat digunakan untuk merencanakan strategi ke depan,menjelaskan kelemahan dan merinci faktor-faktor yang menyebabkan kinerja organisasi berjalan sesuai atau tidak dengan rencana. Pada tax gap, selain dapat mendeskripsikan potensi yang nonfiling, underreporting dan underpayment, penelitian ini menambahkan variabel lain berupa tax gap yang invisible potential yang berguna untuk menjelaskan potensi pajak yang tersembunyi dan belum dieksplorasi. Kedua, implikasi kebijakan (praktis); Dari analisis tax gap terlihat potential loss pajak hotel dan pajak restoran sangat tinggi, karena itu disarankan agar organisasi dimasa datang merumuskan kebijakan untuk mengekplorasi potensi dimaksud. Untuk menanggulangi cost of taxation yang tinggi pemerintah perlu merumuskan kebijakan pembenahan administrasi perpajakan. Ketiga, acuan untuk wajib pajak; untuk menekan tax compliance dalam rangka efisiensi pajak terutama untuk menekan time cost dan psychology cost pada pajak hotel dan pajak restoran, wajib pajak dapat menyusun sistem pelaporan pajak dengan memanfaatkan file elektronik (email) yang berguna untuk menekan biaya fotokopi dokumen, biaya transportasi dan biaya penyimpanan dokumen. Penelitian lanjutan dianjurkan memasukkan beberapa hal yang belum tercakup dalam penelitian ini, misalnya memasukkan variabel obyek rumah kos dan tarif secara lebih detail pada simulasi pajak hotel dan pajak restoran.

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The development of motor vehicles rapidly grows with the average development level 9% annually. Indeed, it gives contribution toward the tremendous revenue of motor vehicle tax (PKB) and motor vehicle purchase tax (BBNKB) for the Local Revenue Service (LRS/Dipenda) of Jakarta. Unfortunately, its rapid development is imbalanced with the length of roadways that only annually increases 3% in average. It is predicted, then, the total paralyze of traffics will inevitably be occurred in 2014. Nowadays, government and non-government organization plan to suppress the number of vehicle with its passenger that its impact will decrease the revenue of PKB and BBNKB. The last data shows that from regional tax revenue, the revenue of PKB in the last two years has been increasing in a small amount. On the other hand, BBNKB has been decreasing respectively, whereas the revenue from the tax of hotel and restaurant has not been showed the maximum effort. Therefore, it gives the signal that the revenue of PKB and BBNKB begins suffering from saturation point. This condition causes any questions appear in terms of how the organization performance of the Local Revenue Service at this time and the up coming time. The performance measurement employed by the LRS has been following the LAKIP model based on Presidential Instructions (Inpres) No. 7 year 1999. It has been giving such an orientation toward paradigm government that is internal, partial with the measurement of tight finance. Whereas the performance paradigm that has been developing these days has moved to measurement direction of non-financial or combination of financial and non-financial. One of approaches adopted to fulfill this need is the model of tax measurement by thinking systems and dynamics system approaches. The chosen title in this research is the Organization Performance of the LRS by Systems Thinking and System Dynamics.The questions of this dissertation is how the performance measurement of the LRS is at this time; what the alternative of performance measurement of the LRS, how the performance simulation of the LRS is, and what the highest leverage based on simulation until 2020 is. The research aims to a) dwell on and study the organization performance also identify and analyze the model, also the measurement mechanism employed by the LRS so far; b) develop and generate the alternative of performance model of LRS based on the system thinking approach trough dynamics simulation. The method applied in this simulation is system dynamics. The method is chosen in order to build such a model that will be applied based on the background, problem formulation and theoretical framework. It does so, since the performance problem of LRS observed possesses a dynamic nuance and its phenomenon structures contain more than one feedback structure. The simulation model by system dynamics refers to the qualitative and quantitative approach. The application of soft system methodology approach in its operational process is facilitated by the application of computer program (software powersim constructor) as the instrument of idea expression (cognitive mapping) or model formulation as the approach of thinking quantitative system.This research finds 3 crucial findings.First, the performance measurement tools that used by the Special Capital District of Jakarta is using the LAKIP model. The implications of this model is could not describe well and specifically the factors that caused the achievement of an agency to be able to go correctly. As a result, the organization could not also formulate the policy concerning tax potential, tax gap, detected potential loss, counted compliance cost and lowered cost of taxation. The study of regional tax performance measured by four indicators, namely local taxing power, tax effort, tax performance index and cost collection. The analysis result shows an illustration toward taxing power in Jakarta is high. Tax performance index illustrated through the potency of hotel and restaurant tax is still wide, but the analysis of tax efficiency still shows the high collection; whereas the analysis toward PDRB gives strong influence toward tax effort. From the study toward tax gap, it is implemented by three scenarios. In the pessimist scenario, tax gap of PKB is small, but in the moderate and optimism scenario describe that PKB owns enough huge tax gap in nonfiling factor. Having accomplished the theoretical study and interfered by spilovercost concept, it is found that invisible potential factor is more dominant than nonfiling factor. It is found in BBNKB that the illustration of tax gap upon underpayment is obtained and the highest is nonfiling since the tax payer postpones the BBNKB payment. In hotel tax, it is found that there is a nonfiling tax gap since a number of unregistered boarding house exist.Second finding; the study concerning alternative of the performance measurement organization by analyzing the six financial dimensions, such as the dimension of leadership, planning strategic, the tax obligation as the customer, the knowledge management, the management of human resources, and the management of the process. By using the statistic stepwise technique (SPSS), the result shows that the planning strategic and human resources were the dimensions that influenced dominantly the organization achievement. Therefore, there are three criteria that could be used to measure the organization achievement measurement of the regional taxation, such as financial, planning strategic and human resources management.The third finding, from the performance study of the LRS that generates leverage. In order to find the leverage, study of performance of each type of regional tax is executed by applying system thinking and system dynamics with three scenarios, namely pessimist, moderate, and optimist scenario. Toward PKB, it is recognized that leverage lies in the spillovercost that can be added for percentage of weight number. Another PKB leverage is the assessment value (NJKB) possibly shifted by the authority of regional tax in line with the market value. Analysis on BBNKB shows that leverage in policy can elevate the tax tariff. By doing scenario to increase or decrease the tariff of vehicle BBNKB, especially for new vehicle, it is seen the tremendous change of tax revenue if compared by other scenario. The study on hotel tax generates leverage of tourism policy and tariff of hotel occupancy. If it is interfered by these two policies, the revenue of hotel tax will possibly increase. Then, toward restaurant tax it is generated the leverage in tariff of restaurant and restaurant growth also its restaurant seat. While the effect of tourism policy does not own specific influence toward the growth of restaurant revenue.The academic implication of this research is to maximize the potency of regional tax, instead of tax gap which are nonfiling, underpayment, underreporting. Further, the generated model is possibly added by developing the invisible potential of tax gap. Invisible potential is such a hidden tax potency which can still be developed for the tax of motor vehicle. It is recognized when system is interfered by spillovercost variable or reason of global warming. In the future, for describing the effectiveness of regional tax, the Local Revenue Service is expected to employ the comparative data of tax potency with tax realization, not the comparison between target and tax realization.The theoretical and practical implications of the research were first: the theoretical implications: to measure the achievement of the organization it was suggested that the organization does not use the comparison between the target and the realization of the tax, but uses the potential for the tax with the realization of the tax. The use of the potential data for the tax could detail factors that caused the achievement of the proceeding organization well. In tax gap, apart from could describe the potential that nonfiling, underreporting and underpayment, this research added the other variable take the form of tax gap that invisible potential that was useful to explain the potential for the tax that was hidden and was not yet explored. Secondly, the implications of the policy (practical); the regional government could apply the restriction on the vehicle with the moderate scenario, by being accompanied by the policy of tourism of increasing acceptance of the hotel tax and the restaurant. As for from the analysis tax gap was seen potential loss the hotel tax and the restaurant tax were very high, because that was suggested that the organization in the future formulated the policy of exploring the potential was meant. To deal with cost of taxation that was high the government must formulate the policy of the repairing of taxation administration."

"Penelitian ini memiliki tujuan untuk mengidentifikasi pengaruh keringanan pajak melalui pengurangan pajak penghasilan badan dan penghapusan dividen sebagai objek pajak terhadap kebijakan dividen perusahaan terbuka di Indonesia. Hasil penelitian menunjukkan bahwa keringan pajak mampu memberikan pengaruh yang positif dan signifikan terhadap peningkatan pembagian dividen kepada pemegang saham. Peningkatan ini menurut tax preferences hypothesis dan tax clientele hypothesis mendorong manajer perusahaan meningkatkan dividen yang dibagikan guna memenuhi peningkatan ekspektasi para pemegang saham untuk menerima dividen dari perusahaan. Penelitian ini juga menunjukkan variabel kontrol yang mempengaruhi pembagian dividen meliputi likuiditas, arus kas, efisiensi dan struktur modal perusahaan.

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This research aims to see the effect of tax rellief through reducing corporate income tax and eliminating dividends as a tax object on the dividend policy of listed companies in Indonesia. The research results show that tax relief can have a positive influence on increasing dividend distribution to shareholders. According to the tax preferences hypothesis and tax clientele hypothesis, this increase encourages company managers to increase the dividends distributed in order to meet the increasing expectations of shareholders to receive dividends from the company. This research also shows that the control variables that influence dividend distribution are liquidity, cash flow, efficiency, and the company's debt level."

"Optimalisasi penerimaan negara dengan penerapan omnibus law perpajakan yaitu melalui peningkatan pendanaan investasi. Peningkatan pendanaan investasi yang dilakukan pemerintah berfokus pada reformasi kebijakan relaksasi pemangkasan tarif Pajak Penghasilan Badan dari 25% ke 22% di tahun 2021 dan 2022. Kebijakan ini diharapkan dapat menarik investor asing untuk menanamkan modalnya ke Indonesia. Penggerusan penerimaan yang diakibatkan kebijakan ini diseimbangkan dengan perluasan basis pajak salah satunya dengan kenaikan tarif PPN. Terdapat keterkaitan antara perpajakan dengan pertumbuhan ekonomi karena potensi perpajakan terletak pada kegiatan ekonomi sehingga dibutuhkan analisis formulasi kebijakan dan kendala dalam formulasi kebijakan penurunan tarif Pajak Penghasilan Badan dalam meningkatkan penerimaan penanaman modal asing di Indonesia. Tujuan penelitian ini untuk mengetahui bagaimana formulasi kebijakan penurunan tarif pajak penghasilan badan dilihat dari tahapan perumusan masalah, agenda kebijakan, pemilihan alternatif kebijakan, dan penetapan kebijakan, dan menganalisis faktor penghambat dari formulasi kebijakan penurunan tarif Pajak Penghasilan Badan. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan teknik pengumpulan data berupa studi literatur dan wawancara mendalam. Hasil penelitian ini menunjukkan bahwa proses formulasi kebijakan penurunan tarif Pajak Penghasilan Badan sesuai dan memenuhi tahap-tahap formulasi kebijakan publik. Kendala yang dihadapi dalam formulasi kebijakan ini adalah keterbatasan koordinasi antar tim dan waktu penyusunan kebijakan yang singkat, mengetahui peraturan yang terkait dan memahami benchmarking negara lain, dan minimnya investor baru yang masuk ketika pandemi.

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Optimizing state revenue by implementing omnibus law, namely increasing investment income. Investments made by the government are focused on reforming the corporate income tax rate relaxation policy from 25% to 22% in 2021 and 2022. This policy is expected to attract foreign investors to invest in Indonesia. The erosion of revenue originating from this policy is balanced with tax expansion, one of which is an increase in VAT rates. There is a relationship between taxation and economic growth which lies in economic activity so that policy analysis and determination of income tax rates are needed in increasing foreign direct investment in Indonesia. The purpose of this study is to find out how the formulation of income tariff reduction policies is seen from the stages of problem formulation, policy agendas, alternative election policies, policy determination, and analysis of inhibiting factors for the Agency's tariff reduction policies. The method used in this study is a qualitative method with data collection in the form of literature studies and in-depth interviews. The results of this study indicate that the process of formulating a policy for reducing corporate income tax rates is in accordance with the stages of public policy. Constraints faced in the formulation of this policy are the limited coordination between teams and short policy formulation time, understanding benchmarking from other countries, and the lack of new investors entering Indonesia during pandemic."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui respon perusahaan terhadap perubahan peraturan perpajakan yaitu UU Nomor 36 Tahun 2008 Tentang Pajak Penghasilan terutama pada tahun sebelum pemberlakuan undang-undang tersebut. Respon tersebut dilihat dalam bentuk manajemen laba serta dilihat juga pengaruh dari corporate governance perusahaan. Undang ? undang tersebut menyebabkan terjadinya penurunan tarif pajak penghasilan badan yang semula progresif menjadi 28% pada tahun 2009 kemudian menjadi 25% pada tahun 2010.Penelitian ini menemukan bukti bahwa perusahaan baik itu yang mengalami kerugian melakukan manajemen laba melalui penurunan discretionary accruals. Manajemen laba tersebut terbukti dilakukan pada tahun 2008 dan tahun 2009 pada loss firms, sedangkan pada profit firms hanya pada tahun 2009 dikarenakan pada tahun 2008 sempitnya waktu yang dapat digunakan untuk melakukan perubahan kebijakan. Selain itu, penelitian ini juga membuktikan bahwa terdapat hubungan yang signifikan antara manajemen laba yang dilakukan perusahaan dengan CG. Pada profit firms variabel CG yang berpengaruh yaitu konsentrasi kepemilikan, kepemilikan institusi, dan kepemilikan manajerial, sedangkan loss firms variabel CG yang berpengaruh yaitu konsentrasi kepemilikan, kepemilikan institusi, kepemilikan manajerial, kualitas audit, dan tingkat hutang.

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ABSTRACTThe purpose of this study is to determine firms response toward changes in tax regulation which is Tax Reform Act No 38 2008 especially for years before this regulation is implemented This response is reflected with earnings management and firms corporate governance Tax Reform Act No 38 2008 causes corporate tax rate reduction from progresif rate in 2008 become 28 in 2009 and then become 25 in 2010 This research finds evidence that both of profit firms and loss firms make earnings management through decrease in discretionary accruals toward firms policy to increase profit Loss firms make earnings management in 2008 and 2009 but profit firms only in 2009 because limited in time to implement earnings management as response to The purpose of this study is to determine firms response toward changes in tax regulation which is Tax Reform Act No 38/2008 especially for years before this regulation is implemented. This response is reflected with earnings management and firms corporate governance. Tax Reform Act No 38/2008 causes corporate tax rate reduction from progresif rate in 2008 become 28% in 2009 and then become 25% in 2010.This research finds evidence that both of profit firms and loss firms make earnings management through decrease in discretionary accruals toward firms policy to increase profit. Loss firms make earnings management in 2008 and 2009 but profit firms only in 2009 because limited in time to implement earnings management as response to corporate tax rate reduction in 2008. This research also suggest that earnings management and firms corporate governance has strong connection. In proft firms corporate governance variables which significant are ownership concentration, institusional ownership, and managerial ownership, then in loss firms are ownership concentration, institusional ownership, managerial ownership, audit quality and leverage."

"Penurunan tarif Pajak Penghasilan badan bagi perseroan terbuka dan relaksasi persyaratannya dikeluarkan oleh pemerintah sebagai respon terhadap kondisi pasar modal di masa pandemi Covid-19. Penurunan Indeks Harga Saham Gabungan (IHSG) yang signifikan menjadi salah satu alasan pemerintah untuk mengeluarkan insentif pajak tersebut. Namun, pada tahun 2020 tercatat masih banyak perseroan terbuka yang belum memenuhi persyaratan untuk mendapatkan penurunan tarif Pajak Penghasilan badan. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan teknik analisis data kualitatif. Teknik pengumpulan data yang digunakan adalah studi lapangan dan studi literatur. Penghitungan cost and benefit analysis dalam penelitian ini didasarkan pada data yang diperoleh dari prospektus dan laporan keuangan dari beberapa perseroan terbuka yang memenuhi kriteria penghitungan. Hasil penelitian ini menunjukkan bahwa penetapan keempat persyaratan dan relaksasi pembelian kembali saham yang ditetapkan untuk mendapatkan penurunan tarif Pajak Penghasilan badan bagi perseroan terbuka memiliki latar belakang yang berbeda. Kemudian upaya untuk memenuhi persyaratan mendapatkan penurunan tarif Pajak Penghasilan badan dapat dibagi menjadi dua, yaitu Initial Public Offering (IPO) bagi perseroan tertutup dan Right Issue serta Private Placement bagi perseroan terbuka. Terakhir adalah net benefit yang dihasilkan dari cost and benefit analysis yang dilakukan menunjukan hasil yang sangat positif.

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The corporate income tax rates reduction for listed companies and the relaxation of requirements was issued by the government in response to capital market conditions during the Covid-19 pandemic. The significant decline in the Indonesia Composite Index (ICI) was one of the reasons for the issuance of the tax incentives by the government. However, in 2020 there were still a lot of public companies that have not fulfill the requirements to get a corporate income tax rates reduction. This study uses a qualitative research approach with qualitative data analysis techniques. Data collection techniques that being used are field studies and literature studies. The cost and benefit calculation analysis in this study is based on data obtained from prospectuses and financial reports of several public companies that fulfill the calculation criteria. The results of this study indicate that the determination of the requirements and the relaxation of buyback are determined to obtain a reduction in the corporate income tax rate for listed companies respectively have a different backgrounds. Then, the efforts to fulfill the requirements to get an income tax rates reduction can be divided into two, that are Initial Public Offering (IPO) for private companies and Right Issues and Private Placements for listed companies. Finally, the net benefit resulting from the cost and benefit analysis carried out shows a very positive result.

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"Penelitian ini bertujuan menguji hubungan pertumbuhan perusahaan, manajemen laba, pajak tangguhan, dan perubahan tarif PPh Badan dengan tarif pajak efektif perusahaan di Indonesia. Tarif pajak efektif dapat mengukur kecenderungan perusahaan untuk mengurangi kewajiban perpajakannya. Sampel yang digunakan dalam penelitian ini adalah 82 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Hasil dari penelitian ini menunjukkan bahwa pertumbuhan perusahaan dan pajak tangguhan berhubungan negatif dengan tarif pajak efektif perusahaan. Namun, manajemen laba Perusahaan dan perubahan tarif PPh badan tidak memiliki hubungan signifikan terhadap tarif pajak efektif.

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This research aims to examine the relationship between company growth, company earning management, deferred tax, and changes in corporate income tax rates with the company's effective tax rate in Indonesia. Effective tax rates can measure a company's tendency to reduce its tax obligations. The sample used in this research was 82 companies listed on the Indonesian Stock Exchange in 2018-2022. The results of this research indicate that company growth and deferred taxes have a negative relationship with the company's effective tax rate. However, company earning management and changes in corporate income tax rates do not have a significant relationship with the effective tax rate."

"Tesis ini mengestimasi pengaruh penerapan tarif tunggal pada Pajak Penghasilan Badan (PPh Badan) terhadap indikasi penggelapan pajak (tax evasion). Pengukuran indikasi penggelapan pajak menggunakan hasil pemeriksaan pajak dari Direktorat Jenderal Pajak (DJP) selama kurun waktu 6 tahun (2007-2012). Hasil statistik deskriptif dan analisis Tobit maximum likelihood menunjukkan penerapan tarif tunggal cenderung menurunkan indikasi penggelapan pajak. Hasil penelitian menyarankan bahwa penerapan tarif tunggal pada Pajak Penghasilan Badan dapat meningkatkan kepatuhan Wajib Pajak Badan. Selain itu, semakin tinggi tarif pajak penghasilan cenderung menstimuli indikasi penggelapan pajak.

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This paper investigates the difference effects of progressive rate and single rate implementation on corporate income tax to tax evasion indication. Using firm level data of tax audit results as a measure of tax evasion indication for six years observations (2007-2012), the empirical results from the sample data show that the implementation of single rate on corporate income tax reduces the tax evasion indication. In addition, the results show that the higher the marginal income tax rate, the higher the tax evasion indication."