35 Best Paper Parallel Session - International Tax Conference 2022

SESSION ROOM 1

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1

Determinants of Tax Morale (Empirical Study on MSME in Java)

Rama Daneshwara

Riko Riandoko

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2

Koreksi Kebijakan Harga Transfer Domestik Sebuah Zero-Sum-Game Penerimaan Pajak Nasional? Studi Kasus KPP Pratama di Wilayah DKI Jakarta

Fajar Surya Putra

Yeni Farida

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3

Indonesia's Tax Revenue: Is It Sustainable and a Good Automatic Stabilizer?

Delecia Brilliantyas Bungabangsa

Benny Gunawan Ardiansyah

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4

Exit Tax Adoption to Protect Indonesia’s Tax Base: Are We Ready?

Septian Fachrizal

Iva Unnaiza Hanum

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5

Does Government Effectiveness Moderate the Relationship Between Regulatory Quality and Tax Complexity?: A Tale of A Hundred Nations

Muhammad Dahlan

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6

Rekonstruksi Konsep Makna Kehadiran Fisik BUT

I Nyoman Darmayasa

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7

Review of the Employee Performance Evaluation System at the Directorate General of Taxes: Its Effectiveness and Employee Satisfaction Level

Anies Said Basalamah

Herru Widiatmanti

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SESSION ROOM 2

No.

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Author 1

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1

Okuns Law, Phillips Curve Serta Pengaruhnya Terhadap Pertumbuhan Pembayaran PPh Pasal 21 di Masa Pandemi

Galih Ardin

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2

Do Operational Risks and Credit Risks Make Banks More Aggressive to Avoid Taxes? Empirical Study of Banking Companies on the Indonesia Stock Exchange

Muhammad Shohihul Wahyu Muzakki

Nafis Dwi Kartiko

Lazuardi Widyanto Pratama

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3

Tax Amnesty Amidst the Coronavirus Pandemic in Indonesia, Malaysia, and the Philippines: A Comparative Analysis

Rosa Vanda Melania

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4

Taxation, Digital Financial Services, and Their Impacts on Financial Inclusion

Ariza Ayu Ramadhani

Citra Handayani Nasruddin

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5

Natural Language Processing Analysis of Appeal Decisions in Transfer Pricing Tax Disputes in Indonesia

Ananda Anggara

Reza Darmawan

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6

Predicting Firms’ Taxpaying Behaviour Using Artificial Neural Networks: The Case of Indonesia

Arifin Rosid

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7

Pengaruh Persepsi Kepuasan dan Kepentingan Terhadap Tindak Lanjut Data Pemicu Approweb: Sebuah Kajian Empiris Berbasis Data Administratif

Galih Ardin

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SESSION ROOM 3

No.

TITLE

Author 1

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1

Penerapan Data Mining Terhadap Wajib Pajak Penerbit Faktur Pajak Tidak Sah Menggunakan Teknik Classification

Yusrifaizal Gumilar Winata

Fauziah Noor

Muhammad Futhra Bahar

Aris Budi Santoso

Eddy Sukarno

2

A Sustainable Approach on Tax Audit Inspection: How Tax Aggressive Strategies Can Be Detected from Fee of Independent Auditor

Rachmad Miftachul A

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3

Pengaruh Kualitas Penetapan Pajak, Surat Teguran, dan Surat Paksa Terhadap Pencairan Tunggakan Pajak

Rizki Puput Fathonah

Nuramalia Hasanah

Petrolis Nusa Perdana

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4

Regresivitas PPh Final

Muhamad Indrawan Yudha Prawira

Leo Frans

Rezki Destiana

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5

Ketimpangan Gender dan Perpajakan: Analisis Data Panel dari 34 Propinsi di Indonesia

Alamanda

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6

The Impact of the Alternative Tax Base Measurement Policy on the Vat Revenue Performance in the Indonesian Agricultural Sector

Singgih Priyogo

Rus'an Nasrudin

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7

Forecasting Value-Added Tax (Vat) Revenue Using Autoregressive Integrated Moving Average (Arima) Box-Jenkins Method

Muchamad Irham Fathoni

Akbar Saputra

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SESSION ROOM 4

No.

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Author 1

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1

Examining Firms’ Financing Options: Do Thin Capitalisation Rules Matter?

Subagio Efendi

Anis Anjala Widyanti

Dinar Ayu Adeline

Pramuji Handra Jadi

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2

Tinjauan Aspek Perpajakan Atas Cash Pooling Berdasarkan Regulasi di Indonesia

Benny Oktis Yanurwenda

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3

Pengaruh Street Earnings Terhadap Penghindaran Pajak

Yohana

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4

Evaluasi Kebijakan Penurunan Tarif PPh Badan Menggunakan Pendekatan General Equilibrium dan Metode Degree of Self-Financing: Studi Kasus Indonesia

Ryan Mohammad

Helmi Zus Rizal

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5

Using Data Mining to Detect Fraud Patterns from Taxpayer’s Financial Statement

Achmad Ginanjar

Agung Septia Wibowo

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6

Pengukuran Usability Aplikasi E-Bupot Instansi Pemerintah

Dwi Langgeng Santoso

Mohammed Lintang Theodikta

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7

Similarity Index Untuk Mengestimasi Reformasi Perpajakan dan Dampaknya Terhadap Penerimaan Pajak: Studi Kasus Indonesia

Gede Satria Pujanggo, PG

Dewa Made Cakrabuana Aristokra

Ryan Mohammad

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SESSION ROOM 5

No.

TITLE

Author 1

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1

Assessing Taxpayers Ability to Pay: A Machine Learning Approach

Sukaryo

Adi Marhadi

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2

Pengaruh Pemahaman Pajak, Kesadaran Pajak Dan Relaksasi Pajak Terhadap Kepatuhan Wajib Pajak di Masa Pandemi Covid-19

Christine Novita Dewi

Steffy Madelen Priskila Pasaribu

Dielanova Wynni Yuanita

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3

Impact of Automotive Tax Incentives During Covid-19: Evidence from Indonesia

Sukaryo

Sigit Hariyanto

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4

Menuju Seamless Taxation Melalui Mekanisme Split Payment pada Marketplace dan Quick Response (Qr) Payment System

Handhung Dwi Nugroho

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5

Persepsi Pegawai Atas Sistem Penilaian Kinerja Berdasar Peraturan Dirjen Pajak Tahun 2018: Seberapa Efektif dan Memuaskan?

Herru Widiatmanti

Anies Said Basalamah

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6

Machine Learning: Classifiying Taxpayer’s Supervising Zone Based on the Street Address Using Natural Language Processing Algorithm

Reno Iqbalsah

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7

Self-Service Analytics dan Data Pipeline dalam Analitika Perpajakan

Agung Darono

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