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All Journal ETIKONOMI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Bisnis dan Investasi Jurnal Pendidikan Akuntansi dan Keuangan Gema Wiralodra Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Manajemen Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Abdimas Bina Bangsa Educoretax Jurnal Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JURNAL ABDIKARYASAKTI Best Journal of Administration and Management JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Penelitian Pendidikan Indonesia
Radhi Abdul Halim Rachmat
Universitas Widyatama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Journal : Educoretax

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Director with foreign experience, CSR, profitability, leverage on tax avoindance: Firm size as moderate Pratiwi, Winna; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1591

Abstract

This study investigates the influence of several key variables namely director with foreign experience, Corporate Social Responsibility (CSR), profitability, and leverage on tax avoidance, firm size positioned as a moderating factor. The research is centered on manufacturing firms within the basic and chemical industry sectors, specifically those engaged in the pulp and paper segment, and listed on the Indonesia Stock Exchange (IDX) between 2014 until 2023. Profitability is gauged by ROE, leverage is quantified using DER, and the degree of tax avoidance is measured through the ETR. This study applies a verificative research approach, focusing on a target population of nine manufacturing companies. Through the implementation of an unbalanced panel sampling technique, 80 firm-year observations were ultimately selected as the research sample. Secondary data were sourced from the IDX platform and official company websites, encompassing published financial statements and annual reports over the defined research period. Data analysis was carried out using panel data regression techniques with the assistance of E-Views version 13 software. The empirical outcomes highlight that directors with overseas exposure, active CSR engagement, and higher profitability are associated with lower levels of tax avoidance behavior. Conversely, companies with greater leverage tend to exhibit more aggressive tax minimization strategies. Firm size significantly moderates these relationships: it amplifies the negative impact of foreign directorships, CSR initiatives, and profitability on tax avoidance, while reinforcing the positive influence of leverage on such behavior. These findings indicate that internal factors drive firms' tax strategies, with firm size either amplifying or reducing their impact.
The influence of awareness, knowledge, and environmental culture on MSME tax compliance with tax administration modernization and tax incentives as moderating variables Delia, Delia; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1633

Abstract

This study aims to analyze the effect of Taxpayer Awareness, Tax Knowledge, and Environmental Culture on the Tax Compliance of MSMEs in Bandung City, with Tax Administration Modernization and Tax Incentives as moderating variables. This quantitative research used a survey method involving individual MSME taxpayers registered at the Pratama Tax Service Office in Bandung. The data analysis employed multiple linear regression and Moderated Regression Analysis (MRA), processed using SPSS 25. The results revealed that Awareness, Tax Knowledge, and Environmental Culture significantly influence MSME Tax Compliance. However, the moderating variables—Tax Administration Modernization and Tax Incentives—did not strengthen those relationships. These findings highlight that internal and social factors are more dominant in shaping tax compliance behavior, while technological modernization and fiscal incentives are yet to be effective drivers. This research contributes to the formulation of more targeted tax policies for MSMEs in Indonesia.
Co-Authors Adi Koncara Ait Novatiani Alya Trinandya Rosha Bun Yani Andhi Sukma Andhika Ligar Hardika Bachtiar Asikin Bagja, Hafied Noor Chen, Robin Citra Mariana Citra Mariana Daniel Nababan Debbie Christine Delia, Delia Diah Andari Diah Andari Dyah Purnamasari Dyah Purnamasari Elyssa Fiqri Fauziah Eriana Kartadjumena Hafied Noor Bagja Hafied Noor Bagja Halilah, Ii Halilah, Ii Hardika, Andhika Ligar Harry Mulyadi Hendayana, Yana Ii Halilah Ii Halilah Ivan Gumilar Sambas Putra Koncara, Adi Koncara, Adi Lizwaril, Rudy Malik, Dema Ilmi Annisa Amalliah Nababan, Daniel Nugraha, Indra Pratiwi, Winna Rachman, Yoga Tantular Reyta, Fitriani Rudy Lizwaril Sambas Putra, Ivan Gumilar Sambas Putra, Ivan Gumilar Saputera, Denny Tantular R, Yoga Yana Hendayana Yana Hendayana Yati Mulyati Yati Mulyati Yoga Tantular Rachman Yoga Tantular Rachman Yogo Heru Prayitno