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All Journal Wahana Riset Akuntansi The International Journal of Accounting and Business Society AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Perspektif Ilmu Pendidikan JURNAL PENDIDIKAN TAMBUSAI AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Investasi The Indonesian Journal of Accounting Research Jurnal Bina Akuntansi JEKPEND Jurnal Ekonomi dan Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Educoretax Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti JAKPI International Journal of Applied Business and International Management Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Journal Research of Social Science, Economics, and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Student Research Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis EBID:Ekonomi Bisnis Digital INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Akurasi
Murtanto Murtanto
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Journal : Educoretax

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The effect of public tax service and Value Added Tax (VAT) rate increase on tax compliance with patriotism as a moderating factor Murtanto, Murtanto; Situmorang, Septy Ananda
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1348

Abstract

This study aims to examine the impact of Public Tax Service on taxation and the effect of the Value Added Tax (VAT) rate increase on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers registered at the Jakarta Tebet Primary Tax Office. The planned VAT rate adjustment in 2025 is anticipated to significantly affect tax compliance. Since the VAT rate increased to 11% in 2022, it has posed substantial challenges, particularly in terms of rising production costs and reduced consumer purchasing power. This has prompted researchers to investigate the potential impact of a further VAT rate increase to 12%, in relation to the public tax services provided and its influence on the tax compliance of MSME taxpayers. This study utilizes primary data collected through direct surveys using questionnaires distributed to individual taxpayer respondents via Google Forms. The research employs multiple linear regression analysis using SPSS version 24 for data processing. The results indicate that the variable of Public Tax Service, when moderated by patriotism, does not significantly affect tax compliance. However, the VAT rate increase, together with patriotism as a moderating factor, collectively influences taxpayer compliance. This study utilizes primary data collected through direct surveys using questionnaires distributed to individual taxpayer respondents via Google Forms. The research employs multiple linear regression analysis using SPSS version 24 for data processing. The results indicate that the variable of Public Tax Service, when moderated by patriotism, does not significantly affect tax compliance. However, the VAT rate increase, together with patriotism as a moderating factor, collectively influences taxpayer compliance. Keywords: VAT rate increase, tax compliance, patriotism, tax public service
The influence of political connections, corporate governance, and financial distress on tax aggressiveness Hartiaman, Fahmi; Murtanto, Murtanto
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1383

Abstract

Tax aggressiveness is a common practice among companies aiming to minimize their tax burdens through various tax planning strategies. This study investigates the influence of political connections, corporate governance, and financial distress on tax aggressiveness. The research focuses on consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) as the sample. Political connections are measured using a dummy variable, corporate governance is measured using the Global Reporting Initiative (GRI) Standards Content Index 2021, while financial distress is measured using the Altman Z-Score (non-banking). Tax aggressiveness is proxied by the effective tax rate (ETR). The findings indicate that political connections have a negative and significant effect on tax aggressiveness. This suggests that companies with political ties tend to engage less in aggressive tax planning, possibly due to higher scrutiny from regulators or reputational concerns. In contrast, corporate governance is found to have a positive and significant impact on tax aggressiveness. Meanwhile, financial distress does not show a significant effect on tax aggressiveness. This study contributes to the literature on tax aggressiveness by providing empirical evidence on the role of political connections, corporate governance, and financial distress in shaping corporate tax behaviour.
Implementation of chatbots in the government sector: Its impact on taxpayer satisfaction with DGT services Yanuar, Haadi; Murtanto, Murtanto
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1357

Abstract

This study aims to evaluate the influence of ease of use, information quality, trust, responsiveness, and data security on taxpayer satisfaction in utilizing the chatbot of the Directorate General of Taxes (DGT). The study population consists of taxpayers who use the DGT chatbot, with a sample selected through a quota sampling method until reaching a quota of 100 respondents. Data collected from these 100 respondents were analyzed using the SEM-PLS model. The analysis results indicate that information quality and data security significantly enhance taxpayer satisfaction. Conversely, trust in the chatbot has a negative but insignificant impact, while ease of use and chatbot responsiveness show positive but insignificant effects on satisfaction. The implications of this research highlight the importance of improving information quality and data security to optimize chatbot services, as well as the need for greater attention to ease of use, trust, and responsiveness to enhance user experience. This study contributes to understanding the factors influencing taxpayer satisfaction and provides practical recommendations for improving chatbot services in the public sector.
Co-Authors Adhi, Shabrina Prissilia Afyfah Putri Ramadya Agustina, Cindy Al - Faraby Tjakraprajitna, Raja Fadhel Alkhasani, Muhammad Rizki Alusinsing, Daniel Alviana, Reza Tahta Andrew Jonathan Jaya Annisa Aulia Rahmah Apriliani, Ayu Fitria Aqamal Haq Ariany Djami, Ranny Aris Rianto Faisal Aris Riantori Faisal Asmarani, Niken Yulika Ayu Ekasari Balliyand, Ahmad Faiz Zindan Banjarnahor, Erliana Danang Puguh Wibowo Deliza Henny Dewi, R. Rosiyana Dicky Chandra Hermawan Dito Rozaqi Arazy E.G, Delitha Magfira Elok Nusantari Erin, Erin Etty Murwaningsari Faisal, Aris Riantori Fatik Rahayu Femmy Juliastuti Ferisanti, Ferisanti GUDONO GUDONO H Lutfi Baradja Haadi Yanuar Harry Prihatmoko Hartiaman, Fahmi Hasibuan, Novia Ramanda Hasnawati Hasnawati Hayunigtyas, Alifindi Rizky Hendra, Tjie Hermi Hermi Hotman Tohir Pohan, Hotman Tohir Ice, Ice Nasyrah Noor Ikhwani Zulaikha Iswandika, Ryandi Jordan Tirta Jaya Karista, Karista Karo, Oktaviani Ros Mema Kasuma Ali, Jati Kumala, Reza Kusno, Hendra Sanjaya Lestari Manurung Maharani, Jessica Marini Marini Maris Gihon Juventus Togatorop Maulana Yusuf Melva Djasmin Muhammad Yasykur Aminullah Nabiilah, Dhiyaa Nailah, Zayyan Nugroho , Nugroho Inggil Oktayanti, Ni Kadek Ayu Paryda, Paryda Prayogo, Yudhi Adnan Putra, Khairul Aditya Raffi Faruqi Ruslan, Muhamad Riviera, Riviera Allie Sabar Hasiholan Manalu Sabhrina, Tiara Saf'anah, Amelia Putri Sailendra, Sailendra Samudro, Ardianto Santika, Sisca Santosa, Wahyuningsih Sekar Mayangsari Sekar Mayangsari Setyoastuti, Nisrina Dwi Sipayung, Emma Siregar, Namora Safira Sisca Maria Situmorang, Septy Ananda Sofiana, Naelah Sofie, Sofie Sri Lastanti, Hexana Sri Widyastuti Sugihyanto, Toto Suhardjo Utama, Andrea Vivian Regita Wibowo Wibowo Wismoyo, Chairul Yakub, Nathania Rebecca Yanti, Catur Puji Yeremia Valentino Yuana Jatu Nilawati Yustina, Nirma Zahara, Sasmita