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All Journal Educoretax Journal of Law, Administration, and Social Science Jurnalku
Al Hazmi, Raldin Alif
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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The Effect Of Tax Avoidance, Profitability, And Firm Size On Firm Value (Case Study Of Pharmaceutical Companies Listed On The IDX 2018-2022) Al Hazmi, Raldin Alif
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.726

Abstract

A company is established to earn profits and in the long run to maximize the value of the company. Satisfactory company performance in the market will attract investors and potential investors and will increase company value. This study aims to determine and examine the effect of tax avoidance, profitability and company size on firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. Data obtained from www.idx.com, the company's official website, and www.finance.yahoo.com. Sample data based on purposive sampling, using 8 companies listed on the IDX with a total sample of 40 sample data. Hypothesis testing is done with multiple linear regression analysis for panel data. The test results conducted in this study found that tax avoidance has no effect on firm value, profitability affects firm value, and company size has no effect on firm value. This research is expected to add to the literature for users of financial statements and investors and to be able to better utilize their resources and further maximize company profits.
Underground Economy And Taxation Of Prostitution (Literature Study In Indonesia) Al Hazmi, Raldin Alif
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.759

Abstract

Prostitution is actually an undergorund economy that is difficult to detect, because every commercial sex worker in this business is difficult to distinguish from ordinary people in general. In terms of taxation, tax is designed not to recognise assets obtained from legal activities, and from illegal activities, no matter whether the income is obtained from corruption, prostitution, human trafficking, illegal arms trade and even narcotics. As long as it is known that there is an increase in income or enjoyment, the state has the right to collect taxes. However, the relationship between prostitution and taxes is very sensitive. Prostitution business has a huge potential. Exploring the potential of this business if done massively will increase tax revenue significantly, but there is a trade off that DJP must face. In this case, DJP must also use the moral point of view prevailing in society. Taxing something illegal and immoral will indirectly give an opinion to the public that the state legalises the activity.
Integration of verified whatapp in the DGT'S public relations business process: Communication channel innovation to improve public trust Al Hazmi, Raldin Alif
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1657

Abstract

This study aims to analyze the use of verified WhatsApp accounts by Indonesia's Directorate General of Taxes (DGT) as an official communication channel to build public trust. The research is motivated by the rise of digital fraud impersonating DGT—especially via WhatsApp—which has weakened public confidence in the tax authority. Using a descriptive qualitative approach, the study collected data through literature review, policy documentation, interviews with MSME actors and DGT officials, and observation of verified WhatsApp account usage. The findings indicate that verified WhatsApp accounts function as strategic credibility signals (signaling), enhance communication effectiveness (media richness), reinforce institutional legitimacy and trust (compliance), and facilitate trust transfer from institution to platform (trust transfer). The verified badge allows the public to distinguish official sources from fake ones, boosting both trust and voluntary tax compliance. The study recommends standardizing the use of verified WhatsApp accounts across all Tax Service Offices (KPP) as part of DGT's digital communications strategy.
Co-Authors A'yun, Qurrata Andrian Permana Anisa Rahmawati Firdaus, Intan Nurul Nugraha, Satria Yudha Pradiawan, Putu Tegar Prasetyaningrum, Oktavia Rizki Rahmaningrum, Winda Ryzka Aulia Sa’diyyah, Dewi Khalimatus Setiawan, Antonius Gede Dedy Wardaningrum, Locita