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Educoretax
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28088271     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Educoretax is a place for disseminating research results in the field of taxation, including, but not limited to, topics on central taxes, customs, excise, local taxes, regional levies, tax accounting, tax law, tax administration, tax information systems, public policies, and other taxes.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol 3 No 4 (2023)" : 10 Documents clear
Analisis Manajemen Pajak Pada Perusahaan Manufaktur: Studi Kasus PT OMG Kamiliya M.A. Heriana; Raisha A. Rismarina; Audithya Prawita; Jagad Satrio Husein; Ferry Irawan
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.572

Abstract

Pembayaran pajak merupakan salah satu kewajiban warga negara Indonesia kepada negara sebagai wujud nasionalisme masyarakat kepada negara. Sehingga setiap perusahaan diharapkan dapat menerapkan sistem manajemen pajak yang efektif dan efisien. Studi kasus yang digunakan dalam artikel ini adalah PT. OMG. PT. OMG merupakan salah satu perusahaan manufaktur mesin dan peralatan yang memproduksi robot industri di Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan metode pengumpulan data yakni wawancara dan studi literatur (jurnal terakreditasi, artikel, buku, dan berbagai sumber yang relevan dengan penelitian ini). Berdasarkan hasil penelitian yang telah dilakukan didapatkan bahwa metode yang digunakan PT. OMG adalah metode Gross Up. Secara keseluruhan dapat disimpulkan bahwa PT. OMG sudah melakukan manajemen perpajakan dengan baik karena sudah melakukan usaha untuk menghemat jumlah pajak yang harus dibayarkan tanpa melanggar peraturan yang berlaku
Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis Nafis Dwi Kartiko; Amrie Firmansyah
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.582

Abstract

Previous correlational studies have shown a significant effect between political connections and tax avoidance. However, this also cannot deny other empirical facts which state that there is no significant influence between political connections and tax avoidance. This study aims to generalize the results of previous studies that discuss the influence of political connections and tax avoidance in Indonesia. Quantitative methods were chosen to analyze this; the researchers used Systematic Review and Meta-Analysis. We searched for eligible studies from the databases Garba Rujukan Digital (GARUDA), Ebsco, and Google Scholar until 17 September 2022. Meta-analysis was carried out using STATA software with the help of Microsoft Excel to calculate the effect size of each study data. Fourteen studies were successfully netted for analysis, of which 14 developed into 29 data using the data available in each study. We find that the relationship between political connections and tax avoidance in Indonesia has an insignificant direction; this is indicated by the value of z = -1.23 and p-value of 0.22 or above 0.05. It is the latest study in Indonesia to investigate the relationship between political connections and tax avoidance. Furthermore, the test results indicate that differences in tax avoidance proxies affect the test results for political connections. In contrast, there was no significant effect on the political connection proxy. The relevant tax authorities can consider significant tax avoidance proxies for political connections as one of the detection indicators in the Compliance Risk Management of Taxpayer Supervision.
The Influence of Financial Accountability, Organization Size, Population Quality, and Economic Growth on Regional Taxes in Sumatra Fadlil Usman; Nina Andriana; Muhadi Prabowo; Dini Anggraini
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.588

Abstract

This research aims to analyze the relationship between financial accountability, organizational size, population quality, and economic growth with local taxes. Indonesia has experienced major fiscal decentralization since 2001. Some regions can obtain better local taxes than other regions. This paper connects local taxes with resources and accountability. These resources consist of physical resources, human resources, and financial resources. This article also estimates the impact of the Covid-19 crisis on local taxes. This research includes 154 districts/cities in Sumatra in the period 2013 to 2021. This research uses a panel method with the Common Effects Model (CEM), Fixed Effects Model (FEM), and Random Effects Model (REM). The findings conclude that financial accountability, organizational size, and population quality influence increasing local tax revenues. Economic growth is also important in supporting increased local taxes. Meanwhile, Covid-19 slowed down the increase in local taxes. The implications of this research imply that local governments must try harder to maximize the use of existing resources in the region. Physical resources can be developed by local governments themselves or provided by the central government. Human resource development must be carried out more quickly. Regional governments must increase their capacity to collect local taxes and maintain accountability to gain public trust.
A Proposed Framework For Customs' Transition To Circular Economy Imam Tri Wahyudi; Indri Riesfandiari; Muhammad Anshar Syamsuddin
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.577

Abstract

Study on a framework for a customs administration to transitioning to circular economy (CE) is limited. This study aims to propose framework for customs’ transition to circular economy (CE) by modifying high-level framework for green customs with element of policy interventions. The policy intervention is intended to overcome the identified circular economy capabilities gap. By using this modified framework, this study identifies possible policy intervention needed by customs administration to accelerate its transition to CE. The design science research (DSR) approach was followed to develop the framework. Interview were conducted to provide evaluation on the framework; to provide description on current state of circularity in customs business processes; and to provide information needed to identify capabilities gap. This paper suggests several policy interventions, namely: raising the awareness on CE internally and externally; developing roadmap for customs’ transition to CE; enhancing data exchange via national single window; revisiting regulation on bonded recycling zone to attract business. The limitation of policy intervention suggested is regarding its practical implications. Further consultation and discussion with expert on customs and CE is needed to evaluate the feasibility and practicality of the policy interventions proposed.
The Moderating Role of Company Size on Audit Committee Relations and Tax Avoidance Nora Hilmia Primasari; Siti Mutmainah
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.598

Abstract

This research aims to examine the influence of the audit committee on tax avoidance with company size as a moderating variable. The population in this research are mining companies registered in Indonesia for the period 2016 - 2019. This research uses a quantitative approach based on the philosophy of positivism. The data in this research is panel data which was analyzed using the Eviews program, a suitable estimation test is the fixed effect model (FEM). The research results state that the audit committee has a negative effect on tax avoidance.  Company size is able to moderate the relationship between the audit committee and tax avoidance. This is proven by the results which state that company size as a moderating variable can change the direction of the audit committee to have a positive effect on tax avoidance. These results contribute to the Directorate General of Taxes (Direktorat Jenderal Pajak/DJP) being able to pay special attention to large companies that have greater capabilities in designing and implementing tax avoidance strategies, by conducting more in-depth audits and more careful monitoring of tax practices for large companies.
Trade Based Money Laundering Evidence from Indonesia: Cigarette Import Customs Smuggling and Money Laundering Aditya Subur Purwana; Muhammad Anshar Syamsuddin; Mardiansyah Mardiansyah
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.606

Abstract

Public-Private Partnership (PPP) is an instrument to strengthen synergy in eradicating money laundering and other economic crimes launched by the government of the Republic of Indonesia, with 3 (three) main priorities to be handled, namely trade-based money laundering (TBML), narcotics, and business email compromise (BEC). The Financial Action Task Force (FATF) defines Trade Based Money Laundering as the process of disguising the proceeds of crime and transferring value through the use of trade transactions in an attempt to legitimize its illegitimate origin. Customs is everything related to the supervision of the traffic of goods entering or leaving the customs area as well as the collection of import and export duties, the supervision of which is carried out by the Directorate General of Customs and Excise (DGCE). In import customs activities, importers are obliged to fulfill customs obligations, one of which is the inward manifest. The research aims to provide an overview of money laundering and violations in the Customs Sector. Using secondary data from 2019 to 2023 and primary data through interviews, to answer the research objectives using qualitative methods based on court decisions. The research results show that the mode of money laundering violations in the customs sector is smuggling of unmanifest imports of cigarettes without excise stamps attached using the ship-to-ship mode. In laundering money from the crime, the perpetrator hides or disguises the proceeds from the crime of selling cigarettes that are not attached with excise stamps by placing the money from cigarette sales in several accounts in the perpetrator's name and in other names as well as in other forms of assets. Research suggestions, violations in the customs sector that have sufficient evidence of a crime, apart from being able to investigate predicate crimes, money laundering investigations can be carried out so that asset recovery can be carried out and optimizing the PPP scheme in cracking down on money laundering.
The Moderating Role of Sustainability Disclosure in the Association between Tax Avoidance and Cost of Debt Amrie Firmansyah; Irfan Fauzi; Muchamad Rizal Pua Geno; Dani Kharismawan Prakosa; Adhitya Jati Purwaka
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.629

Abstract

Company funding can derive from debt and shares. Managers' funding decisions have an impact on the costs that the company must bear. Even though it has high risks and many requirements, managers use much debt in company funding. The company must bear the debt costs associated with this funding. This research examines the effect of tax avoidance on the cost of debt. This research also uses sustainability disclosure as a moderating variable. This research uses manufacturing company financial report data from www.idnfinancials.com from 2016 to 2020. Based on purposive sampling, the total number of observations can be used in this research is 276. Hypothesis testing was carried out using multiple linear regression analysis for cross-section data. This research concludes that tax avoidance positively affects the cost of debt. This research also finds that sustainability disclosure strengthens the positive influence of tax avoidance on the cost of debt. This research contributes to providing literature on the role of sustainability implemented in companies in one of the developing countries. This implementation can be associated with managerial decisions that may not always align with the interests of company owners.
Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable Yuninda Anggraini Putri; Suparna Wijaya
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.658

Abstract

State revenue to organize its government is mostly collected by taxation as the main source. In its implementation, taxes are imposed directly and indirectly. The indirect tax that plays a role in the structure of state revenue is Value Added Tax (VAT). VAT is imposed on goods or services consumed in an area based on a set rate. VAT imposition of the highest rates on average is imposed in European countries. There are 11 European countries with the highest VAT rates, which are the object of research, namely Hungary, Croatia, Denmark, Norway, Sweden, Greece, Iceland, Finland, Ireland, Poland, and Portugal. This study will discuss the effect of value added on the industrial and service sectors, which are the main sectors in the 11 countries as well as the effect of international trade activities, namely imports, on VAT revenues with a moderation of the regulatory quality index. The results show that the imported variable and the added value of the industrial and service sectors, both before and after interaction with the moderating variable of the regulatory quality index, significantly influence VAT acceptance. For the partial results, before moderation with the regulatory quality index, imports don't significantly affect VAT revenue. In contrast, the industrial and service sectors have significant negative effects on VAT revenue. Furthermore, after interacting with regulatory quality variables, imports, value added in the industrial and service sectors have a significant positive influence on VAT revenue. This shows that the moderating variable of the regulatory quality index plays a role in strengthening the relationship between the independent and dependent variables.
Exploring The Impact Of Per Capita Income And Population Size On VAT Revenue In APEC Member Countries Muhammad Hafiz Fadhilah; Suparna Wijaya
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.661

Abstract

This research aims to evaluate how per capita income and population size impact Value Added Tax (VAT) revenue, considering corruption control variables as moderating factors. VAT revenue is the dependent variable in this study, while per capita income and population size are the independent variables. The influence of corruption control variables is also explored as interacting with the independent variables in affecting VAT revenue. The data used is sourced from World Bank Data, covering the period from 2008 to 2020. The analytical method employed is panel data regression using the panel-corrected standard error (PCSE) model. The research results indicate that per capita income has a negative influence on VAT revenue, meaning that as a country's per capita income increases, VAT revenue tends to decrease. Meanwhile, population size has a positive impact on VAT revenue, indicating that as a country's population size grows, VAT revenue tends to increase. Furthermore, it is found that the influence of corruption control variables interacts with per capita income. This interaction strengthens its impact on VAT revenue. However, when corruption control variables interact with population size, their influence on VAT revenue becomes weaker.
Effect Of Industry And Service Sectors On Goods And Services Tax Revenue In The G20: Per Capita Income As A Moderator Dhinnessa Prabowo; Suparna Wijaya
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.662

Abstract

This research aims to examine the factors influencing the tax revenue from goods and services in G20 countries. After conducting various tests and analyses, it was found that the best model for this study is the Fixed Effect (FE) model. The analysis revealed that both the contribution of the industrial sector to GDP and the contribution of the service sector to GDP have a significant positive effect on tax revenue from goods and services. Additionally, per capita income also positively and significantly influences tax revenue. However, when moderated by per capita income, the positive effect of the industrial and service sectors on tax revenue weakened. This suggests that countries heavily reliant on a specific industrial sector for their GDP and tax revenue may face higher risks if that sector fluctuates. Similarly, if a country's economy is dominated by other sectors, the positive influence of the service sector on tax revenue might be hindered. Based on the results of this research, recommendations can be made for governments to enhance support for both the industrial and service sectors, diversify the economic structure to reduce dependency risks on a single sector, and formulate policies that foster inclusive economic growth and increased per capita income. Taking proactive measures based on the findings of this research is expected to enable G20 countries to achieve strong, sustainable, and inclusive economic growth, aligning with the objectives of the G20 formation.

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