Educoretax
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.
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<![CDATA[Determination of financial performance and transfer pricing aggressiveness: Analysis of sales growth, leverage, company size and intangible assets (literature review) ]]>
<![CDATA[Supriyadi, Supriyadi]]>;
<![CDATA[Widyastuti, Tri]]>;
<![CDATA[Darmansyah, Darmansyah]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i10.1128
<![CDATA[Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the Determination of Financial Performance and Transfer Pricing Aggressiveness: Analysis of Sales Growth, Leverage, Company Size and Intangible Assets, A Study of the Transfer Pricing Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this research library are that: 1) The Effect of Sales Growth on Financial Performance; 2) The Effect of Leverage on Financial Performance; 3) Effect of Company Size on Financial Performance; 4) The Effect of Intangible Assets on Financial Performance; 5) The Influence of Sales Growth on Transfer Pricing Aggressiveness; 6) The Influence of Leverage on Transfer Pricing Aggressiveness; 7) The Influence of Company Size on Transfer Pricing Aggressiveness; 8) The Influence of Intangible Assets on Transfer Pricing Aggressiveness; and 9) The Influence of Financial Performance on Transfer Pricing Aggressiveness.]]>
<![CDATA[The implementation of tax imposition Micro Small Medium Enterprise (MSME) in the form of limited companies after the expiry period of final income tax ]]>
<![CDATA[Akbar, Lutfia Rizkyatul]]>;
<![CDATA[Sugiarti, Rita]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i10.1067
<![CDATA[The MSME tax policy has undergone several changes and changed regulations. In 2022, the government again re-regulated MSME taxes, namely PP Number 55 year 2022 regarding Adjustments to Regulations on Income Tax. This research uses a descriptive qualitative approach. With the issuance of PP Number 55 of 2022, this provides an opportunity to increase the taxes owed by MSMEs and researchers also want to illustrate to the government that after this regulation is issued what impact will be felt by MSME Taxpayers, so that this will later be used as an evaluation by the Government. The result of this research is the calculation for the 2023 tax year using the rate of Article 17 of the Income Tax Law with the rate of 22%, and an additional 50% tax reduction as the Income Tax Law Art 31 E, resulting in the tax payable of IDR 4,240,946.16. PT ABC must carry out the bookkeeping obligations in reporting the tax liabilities and create proof of transactions for every business transaction to avoid a high tax burden.]]>
<![CDATA[Optimizing VAT threshold: The key to improving VAT performance ]]>
<![CDATA[Maharani, Arya Putri]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i10.1116
<![CDATA[The low tax ratio in Indonesia is an issue often associated with suboptimal tax revenue performance. This study examines the role of the threshold for Value Added Tax (VAT), which is suspected to significantly influence the optimization of VAT revenue, while also exploring the effect of VAT rate and Gross Domestic Product (GDP) per capita. The study analyze data from member countries of the Organization for Economic Co-operation and Development (OECD) in 2022 using multiple linear regression methods. The results show that increases in the VAT threshold and VAT rate positively impact VAT revenue performance, while an increase in per capita GDP has a negative effect. A higher VAT threshold allows the country to focus on larger taxpayers, while the Micro, Small, and Medium Enterprises (MSMEs) benefit from reduced administrative burdens. These findings can serve as a basis for government evaluation in determining the appropriate threshold and VAT rates to enhance tax revenue performance optimally.]]>
<![CDATA[The implementation of carbon tax as an emission reduction instrument policy in the Nordic countries: Pigovian tax effect analysis ]]>
<![CDATA[Wibowo, Rafly Surya]]>;
<![CDATA[Naylah, Maal]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i10.1129
<![CDATA[Climate change has caused an urgency to implement regulations in various countries to address the factors that cause climate change. Carbon tax is one of tools to address climate change. Carbon tax is one of implementation of the Pigovian tax that aims to internalize the negative impacts of carbon emissions by imposing a fee on the emissions produced. This research aims to analyze the effect of carbon tax policies and factors that influence carbon emissions in Nordic countries in 2010-2019 using panel data regression with fixed effect model estimation. Economic growth, population growth, renewable energy consumption, and fossil consumption are variables added as control variables in this study. The sample in this study consists of four Nordic countries, namely Denmark, Finland, Norway, and Sweden. The results of the study show that carbon taxes, population growth, and renewable energy consumption have a negative and significant effect on carbon emissions. Then it was found that economic growth and fossil consumption has a positive and significant effect on carbon emissions.]]>
<![CDATA[Burp tax: Regulation and revenue potential in Indonesia ]]>
<![CDATA[Ihsan, Muhammad]]>;
<![CDATA[Rakasiwi, Devina Aurellia]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
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DOI: 10.54957/educoretax.v4i10.1133
<![CDATA[The increasingly urgent phenomenon of climate change requires concrete actions from various sectors, including the livestock sector which is a significant contributor to greenhouse gas emissions, particularly methane. This study explores the potential of implementing Burp Tax in Indonesia as a regulatory mechanism to reduce methane emissions from beef and dairy cattle farms. By referring to New Zealand's experience as a Burp Tax pioneer, this study analyzes the policy scheme that includes tax subjects, tax objects, tariffs, and fair and efficient collection mechanisms. In addition, this study identifies various obstacles that may be faced in the implementation of Burp Tax in Indonesia and provides recommendations to support the national commitment in achieving the Zero Emission target in 2045/2060. The research used qualitative methods with literature study data collection techniques. The research concludes that there is great potential for the imposition of Burp Tax, so that in addition to being a form of effort to reduce methane emissions from beef and dairy cattle farms, Burp Tax can also increase the portion of state revenue from the taxation sector. The specific tariff scheme is IDR30/KgCH4 with tax subjects in the beef and dairy cattle farming sector, including individuals with 30 cows and business entities. However, it is important to note that the imposition of Burp Tax may have an economic impact on livestock business actors and affect the price of meat and milk commodities. Therefore, further studies are needed regarding the potential and impact of Burp Tax implications in Indonesia. The results of this study are expected to make a significant contribution to the development of sustainable taxation policies that are responsive to the challenges of climate change.]]>
<![CDATA[Analysis of research trends on tax morale in indexed journals in Indonesia ]]>
<![CDATA[Libran, Muhammad Akbar]]>;
<![CDATA[Ramadhan, Muhammad Rizky]]>;
<![CDATA[Syahrin, Alfi]]>;
<![CDATA[Saputra, Fathur Satria]]>;
<![CDATA[Purba, Hans Nehemia Natanail]]>;
<![CDATA[Wijaya, Suparna]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i10.1141
<![CDATA[This study aims to analyze the research trends on tax morale in taxation journals indexed in Indonesia from 2019 to 2024. The method used is a systematic literature review by collecting data from various journals accredited by the Science and Technology Index (SINTA). The results show a significant increase in the number of publications discussing tax morale, especially in 2020, influenced by the COVID-19 pandemic. Factors such as trust in the government, social norms, and strict sanctions were found to have a positive impact on tax morale and tax compliance. The study also found that tax morale can be an effective tool for improving tax compliance through a holistic approach, including tax education, tax audits, sanctions, and incentives. This study provides important contributions to the taxation literature by presenting an in-depth analysis of tax morale research trends and their implications for tax policy in Indonesia. These findings are expected to help policymakers design more effective and sustainable taxation strategies.]]>
<![CDATA[Mapping the implementation of carbon tax in Indonesia: Literature review and optimisation strategies ]]>
<![CDATA[Rexipal, Dewangga]]>;
<![CDATA[Santoso, Agnes Novita Mega Putri]]>;
<![CDATA[Ramadhan, Ammar]]>;
<![CDATA[Maulana, Ridho]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i10.1153
<![CDATA[This research aims to map out how to achieve optimisation of carbon tax implementation in Indonesia based on the framework of carbon tax implementation in developing countries. The research is conducted through a literature study, by reviewing theories and findings from other researchers related to carbon tax implementation, application, positive impacts, and negative impacts. The study highlights the importance of establishing an effective carbon tax policy to reduce emissions and combat climate change, while also considering the challenges of limited data and capacity, social impacts, and coordination between ministries. This study also discusses the current condition of carbon tax implementation in Indonesia and discusses policy recommendations for optimal implementation. The results show that the current condition implementation carbon tax in Indonesia still has many things that need to be considered so that it can be optimised. This research is expected to contribute to the literature on carbon tax implementation in Indonesia and provide considerations for the Ministry of Finance in formulating carbon tax implementation policies.]]>
<![CDATA[Implementation of destination principle VAT on service exports in Indonesia: Analysis of PMK-32/PMK.010/2019 based on OECD guidelines ]]>
<![CDATA[Hadwimantoro, Hadwimantoro]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i10.1161
<![CDATA[Value Added Tax (VAT) is applied based on two fundamental concepts: the origin principle and the destination principle. Under the origin principle, taxes are levied where goods or services are produced, while under the destination principle, taxes are imposed where the goods or services are consumed. This research focuses on analyzing how the destination principle is implemented in the imposition of VAT on service exports, as governed by Regulation of the Minister of Finance No. 32/PMK.010/2019 regarding the limitations on taxable activities and types of services whose exports are subject to VAT. The OECD International VAT/GST Guidelines are used as a reference in this analysis to reduce distortions in international trade and minimize the risk of differences in tax collection principles between countries. The results of the study show that PMK-32/PMK.010/2019 has implemented the destination principle in accordance with the OECD guidelines, but there are still several challenges in its implementation, especially in ensuring tax neutrality and legal clarity in cross-border transactions. This study provides important insights for policymakers in improving tax regulations to support sustainable and equitable economic growth.]]>
<![CDATA[Harnessing SSB tax for health and economic prosperity: A Path to sustainable growth ]]>
<![CDATA[Alaika, Abdullah Aziz]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i10.1181
<![CDATA[This study explores the implementation of sugar-sweetened beverages (SSB) excise taxes as a policy tool to address public health challenges related to excessive sugar consumption in Indonesia. With rising rates of diabetes and obesity, SSB taxes have been widely adopted globally, yielding positive outcomes such as reduced consumption and increased government revenue. This research synthesizes global evidence through a scoping review and examines how an SSB excise tax could be structured to fit Indonesia’s unique socio-economic context. The findings suggest that a tiered tax based on sugar content would be most effective in curbing consumption while encouraging the beverage industry to innovate healthier alternatives. Revenue generated from the tax, estimated to reach IDR 9.68 trillion annually, could be directed toward public health initiatives, particularly for preventing and managing non-communicable diseases. The study also recommends complementary public health campaigns to raise awareness of the risks associated with sugar consumption. Effective collaboration between the Directorate General of Taxes and the Ministry of Health is crucial for successfully implementing and monitoring the policy. The introduction of SSB excise taxes in Indonesia represents a strategic opportunity to enhance public health, generate substantial government revenue, and support long-term sustainable development.]]>
<![CDATA[Optimizing provincial tax compliance: Implementing good corporate governance pillars ]]>
<![CDATA[Aji, Anggit Kuncoro]]>;
<![CDATA[Permadana, Ilham]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Educoretax Vol 4 No 10 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i10.1184
<![CDATA[Tax revenue in the province is still low, even though the central government has handed over the tax base to the regions for more than 20 years. The concept of GCG can improve performance and tax revenue in the regions. This study examines the relationship of each pillar of Good Corporate Governance (GCG) to tax compliance and determines the types of GCG pillars that can be prioritized for implementation in a local government agency. This study uses the regional financial management transparency index (ITPAD) as an indicator of the transparency pillar, the fiscal independence index (IKF) as an indicator of the independence pillar, and financial statement audit opinion for the accountability and responsibility pillars. Finally, the Gini ratio is an indicator of fairness. The research sample was taken from all 34 provinces in Indonesia. Secondary data is sourced from publications, books, web pages, and previous research from 2016 to 2020. This period was chosen to exclude data from the COVID-19 pandemic era in Indonesia. The analysis method is panel data multiple linear regression with a random effect model. The results showed that fiscal independence and transparency of a region's budget management positively influence public tax compliance in a provincial area in Indonesia, while the opinion of financial statements and the Gini ratio have no influence. This study implies that to improve public tax compliance in a provincial area in Indonesia, and local governments can prioritize the implementation of the transparency and independence pillars achieved by increasing the ITPAD and IKF scores in their regions. The Ministry of Home Affairs can also encourage regions to enhance transparency and independence by improving ITPAD and IKF so that tax revenue in the regions can increase.]]>
