PPIA and LPEM FEBUI Hold Tax Research Sharing Session
Hana Fajria – FEB UI Public Relations Officer
Depok – The Postgraduate Program in Accounting Sciences and the Tax Education and Research Center at the Institute for Economic and Social Research (TERC-LPEM), Faculty of Economics and Business, Universitas Indonesia, held a webinar on Tax Research Sharing via the zoom application on Thursday (18/6/2020).
The sharing session featured four speakers, including Gamma Noviantara, a staff member at the Ministry of Finance (FEB UI 2018 graduate), and Vid Adrison, head of the Deparment of Economics, as well as three lecturers from the Department of Accounting Sciences, namely Eko Wisnu Warsitosunu, Panggah Tri Wicaksono and Dahlia Sari. The event was moderated by Fahrul Ismaeni, FEB UI HR manager.
Teguh Dartanto, Ph.D., vice dean I FEB UI, said in his opening remarks, “I really appreciate this event. First of all, allow me to introduce TERC FEB UI, which is part of FEB UI’s efforts to encourage collaboration among the three departments, namely the Department of Economics, the Department of Accounting Sciences, and the Department of Management, to promote research, education and training on tax issues. These diverse speakers are an extraordinary combination that guarantees a very comprehensive discussion that can help us better understand tax issues. We hope you have a good discussion, gain knowledge, expand your networks, and improve study results and their dissemination so that the public know that this issue has been discussed in Indonesia. Thank you, ladies and gentlemen, for your participation in this event,” said Teguh.
The second speech was delivered by Christine Tjen, SE, Ak., M.Int.Tax, CA., deputy head of the Administration and Finance Office at LPEM. “This tax research sharing event is a regular event held by TERC FEBUI as part of our mission to promote education and research. Therefore, we will share research on taxation. We hope the participants can benefit from this seassion. Enjoy this event. Hopefully, it will be useful in the future,” she said.
Gamma, the first speaker, discussed his 2018 thesis entitled Tariff, Enforcement and Trade Gap: Evidence of Tariff Evasion From Monthly Singapore-Indonesia Bilateral Trade Data, which jointly written with Vid Adrison, his research mentor. Gama and Vid’s research on the definition of evasion, tarrif determination and its correlation with tax evasion, and the definition of enforcement and its impact on evasion. This study shows that tariff rates have a positive correlation with trade gap. There are two methods of detecting evasion, namely evasion detection approach and potential tax revenue-based approach.
Eko Wisnu Warsitosunu’s research, entitled The Relationship of Firm Characteristics On Corporate Tax Non-Compliance, is the result of an ongoing dissertation. The framework used is Personal Tax Compliance, Corporate Tax Compliance and Corporate Tax Avoidance.
Panggah Tri Wicaksono, who is pursuing a doctoral degree in taxation at the University of Canterbury, Christchurch, New Zealand, presented a research proposal entitled Integrating Tax Education into the Tertiary Education Curriculum: A Case Study of Indonesia. The research proposal has not been tested, has research objectives, explores how policy makers design a general framework for integrating tax education into the tertiary education curriculum and certain higher education institutions, develop and implement a specific tax curriculum framework, taking into account a certain degree of autonomy.
The last speaker, Dahlia Sari, shared her research entitled Transfer Pricing Practices and The Specific Anti-Avoidance Rule in Asian Developing Countries. The research aims at examining international tax avoidance through transfer pricing and at determining the effect of the Specific Anti Avoidance Rule (SAAR) in preventing manipulation of transfer pricing.
The event ended with a question and answer session. (htjp)
You can get the link for the video of the tax research sharing session from:
https://www.youtube.com/watch?v=LScwr-uXNPs
(lem)
