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All Journal Signifikan : Jurnal Ilmu Ekonomi The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Tekun Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana Indonesian Journal of Cultural and Community Development International Journal of Environmental, Sustainability, and Social Science ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Devotion: Journal of Research and Community Service Educoretax MOVE: Journal of Community Service and Engagement JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti Research Horizon Media Akuntansi Perpajakan Business, Management & Accounting Journal Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Deden Tarmidi
Department Of Accounting, Faculty Of Economic And Business, Universitas Mercu Buana, Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Journal : Educoretax

 1 
Trust in government, tax digitalization and tax education influence tax compliance with experience as a moderation Haq, Faizal Akhsan; Tarmidi, Deden
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1013

Abstract

This study aims to examine the effect of trust in the government, tax digitization, and tax education on tax compliance with experience as a moderating variable. This study is an associative quantitative research using primary data in the form of a questionnaire. The population in this study is individual taxpayers registered at KPP Pratama Cilacap by giving several statements or questions to respondend totaling 97,483 people and a sample of 398 people. This research uses purposive sampling based on Slovin theory. The data analysis technique used in this study is the PLS-SEM model. This study uses descriptive statistical tests, measurement evaluation models, structural evaluation models and goodness-of-fit evaluation models. This study concludes that trust in government, tax digitalization, tax education and experience give positive impact to tax compliance. Experience cannot moderate the impact of trust in government to tax compliance. Experience weakened the impact of tax digitalization to tax compliance. Experience can moderate the impact of tax education on tax compliance.
The influence of tax knowledge, tax awareness, and tax morality on tax compliance of MSMEs in the Kebon Bawang Urban Village, North Jakarta Izdhihar, Rendy Farrel; Tarmidi, Deden
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1077

Abstract

This study aims to test and analyze the Influence of Tax Knowledge, Tax Awareness, and Tax Morality on Tax Compliance of MSME Taxpayers residing in the Kebon Bawang Village area, North Jakarta. This research method uses the Nonprobability sampling method using Accidental Sampling and using the Hair formula with a research sample of 100 respondents. The results of this study are (1) Tax knowledge does not have a positive effect on MSME taxpayer compliance. (2) Tax awareness has a positive effect on MSME taxpayer compliance. (3) Tax morality has a positive effect on MSME taxpayer compliance. The conclusion from the study indicates that tax knowledge does not influence SMEs taxpayers' compliance due to the lack of knowledge among SMEs taxpayers about the payment deadlines for their tax obligations.
Income tax withholding for Indonesian workers abroad: An observation analysis Hasan, Hasan; Tarmidi, Deden; Akbar, Taufik
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1119

Abstract

This study aims to analyze the aspects of taxation on the income of Indonesian workers abroad, both in terms of policy and implementation. The research was conducted with a qualitative approach using the literature method on income tax rules for taxpayers abroad, as well as the interview method to 5 informants of Indonesian workers abroad about the implementation of these rules on the income earned by the informants. Regulators in Indonesia have issued Minister of Finance Regulation No. 18 of 2021, Income Tax Law article 24, and Tax Harmonization Law which regulates the taxation status of overseas workers. The results of interviews from informants explain that the majority of Indonesian workers lack understanding of taxation rules on tax status and income tax withholding processes based on Indonesia’s tax rule or tax rules in the country where the informant works. This result can be an input for Indonesian regulators in optimizing the process of socialization and tax education for Indonesian workers who will and are working abroad.    
Analysis of tax compliance among crypto actors in Indonesia: The role of digitalization, rates, and audits Saputra, Kelvin; Tarmidi, Deden
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1423

Abstract

This study aims to examine and analyze the role of tax digitization, tax rates, and tax audit in improving the compliance of individual taxpayers. The research object is crypto traders in Indonesia. This study utilizes primary data obtained using Slovin's formula, resulting in a sample of 100 respondents determined through purposive sampling. The collected data is then analyzed for testing. The data analysis method employed is multiple regression analysis, processed using the SmartPLS application to obtain relevant and accurate results. In the research that has been conducted, the results indicate that tax digitalization and tax rates have a positive influence on taxpayer compliance. However, tax audits do not affect taxpayer compliance.
The Impact of Tax Planning, Profitability, and Leverage on the Value of Listed Logistics Companies Sitorus, Alvin David P; Tarmidi, Deden
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.719

Abstract

The COVID-19 pandemic significantly impacted businesses worldwide including in Indonesia. The COVID-19 pandemic's unprecedented impact on businesses has prompted a surge in research examining its effects on firm value. This study aims to analyse the value of the company after before and after the COVID-19 period and analyse the impact of tax planning, profitability and leverage. The logistics sector has an important role in business activities, including the delivery of health products during the pandemic. There are 36 transport and logistics companies sampled using purposive sampling method in this study with the research years 2018 to 2022. Using multiple linear regression analysis, the results of this study prove the effect of tax planning on firm value, while profitability and leverage cannot be proven. These results offer valuable insights for investors in the transportation and logistics sector. By incorporating tax planning information alongside traditional financial metrics, investors can make more informed investment decisions. Keywords: Tax Planning, Profitability, Leverage, Firm Value
The effect of liquidity, leverage, and profitability on tax avoidance: Study of food & beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2018-2023 Fuadi, Ahmad; Tarmidi, Deden
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1291

Abstract

This study was conducted with the aim of testing and analyzing the effect of liquidity, leverage, and profitability on tax avoidance. This research is a type of quantitative research with the type of data used, namely secondary data obtained from the Company's annual financial statements through the official website of the Indonesia Stock Exchange (IDX). The population of this study is a food and beverage sector company listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. Sampling was carried out using purposive sampling technique so that a sample of 13 companies was obtained that fit the criteria. The data analysis method in this study is multiple linear regression analysis with the data processing software used, namely the Statiscal Package for Social Sciences 26 (SPSS 26) program. The results of this study indicate that Liquidity, Leverage, and Profitability have a significant negative effect on Tax Avoidance.
Co-Authors Adelina Suryati Agustin Fadjarenie Ahmad Fuadi Ali, Anees Janee Alwaini, Khadafi Angela Dirman Aprianti, Neng Badrud Tamam Bin Rahmad, Khozaeni Buana, Mohamad Torik Langlang CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Devi Lucianah Nurlita Dwi Asih Surjandari Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Garin Pratiwi Solihati Giawan Nur Fitria Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Lin Oktris Maulana, Goffari Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Nengzih Nengzih Noor Hazlina Ahmad Noor Hazlina Ahmad, Noor Hazlina Novrica, Farin Nulhakim, Salwan Nurlis Nurlis, Nurlis NURUL HIDAYAH Octaviani, Dewi W. Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari Puji Rahayu Purnama, Prayoga Anggun Rachmadani, Citra Raden Mohamad Herdian Bhakti Rahma, Alivia Putri Ramadhan, Mochamad Dicky Ramahdani, Siska Putri Rhona Hafidz Dzafron Achmad Rieke Pernamasari Rinaldi Okto Romadona, Mia Rahma Ruci Meiyanti Saputra, Ahmad Reza Saputra, Kelvin Saputri, Zinka Sibarani, Maruhum Sanni Siti Choiriah Sitorus, Alvin David P Sormin, Feber Sri Marti Pramudena Sri Purwaningsih Sugito - Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad