Proceedings of the International Conference on Administrative Science, Policy and Governance Studies (ICAS-PGS 2017) and the International Conference on Business Administration and Policy (ICBAP 2017)

Session: Promoting Adaptable Fiscal Policy toward Sustainable Development

5 articles
Proceedings Article

Asset Management Analysis The Province Of DKI Jakarta (A Study On Land Assets In The 2015 Budget Year)

Rizki M. Fadilah, Achmad Lutfi
This study discusses the implementation of local government asset management by the Provincial Government of DKI Jakarta, specifically with regard to its land assets in the 2015 budget year. The review on local government asset management in DKI Jakarta encompasses the following dimensions: i) inventorying...
Proceedings Article

Analysis on CFC Rules In Indonesia And China As Well As BPEPS Action Plan 3 In The Effort of Strengthening CFC Rules In Indonesia

Nur Afianti Fajriyan, Ning Rahayu
The emergence of multinational companies (MNC), as the impact of increasingly globalized world's economic system and changes to tax regulations that are not in line with the globalization development, has given opportunity to MNC to perform international tax avoidance. One of the tax avoidance practices...
Proceedings Article

Analysis of Tax Avoidance Effect on Firm Value (A Study on Firms Listed on Indonesia Stock Exchange)

Arfah Habib Saragih
There are many factors that can affect firm value, including taxation. Taxes paid by firms to the government is a quite significant burden that firms often commit tax avoidance in order to minimize tax expense. The objective of this research is to examine the effect of tax avoidance committed by firms...
Proceedings Article

Does Fiscal Decentralization Good For Reducing Communal Conflict?

Aris Rusyiana, Sujarwoto Sujarwoto, Khoirul Muluk
Whether fiscal decentralization is good for reducing communal conflict is still debatable. This study examines the linkage between fiscal decentralization and communal conflict in Indonesia, administrative decentralization, and political decentralization is examined as well. Data come from the Village...
Proceedings Article

Implementation of Tax Regulations on Internet-based Business Activity Case Study: Google's Tax Avoidance In Indonesia

Indah Susanti, Laode Arahman Nasir, Vera Partiana Sukardianti
To align with global and digital economic growth, businesses must be able to change competitive strategies and business models to keep them relevant to on-going developments. This also requires changes in government regulations, especially tax regulations in order to support business development. Google...