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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 4 No 11 (2024)" : 10 Documents clear
The influence of tax burden, intangible assets, and foreign ownership on transfer pricing policies Pratiwi, Nur Aisah Eka; Wadi, Indra
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1034

Abstract

This research aims to determine and empirically test the influence of tax burden, intangible assets and foreign ownership on transfer pricing policies in energy sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018 2022 period. This type of research is descriptive quantitative which uses secondary data sourced from the company's financial reports that have been published by the company on the Indonesia Stock Exchange (BEI). This research consisted of 84 companies and the number of samples used was 9 companies as research objects for five years. The data analysis technique for testing this hypothesis uses E-views 12 software. Panel data regression analysis is used as the mechanism in this research. The research results show that the tax burden has a significant effect on transfer pricing. Meanwhile, intangible assets and foreign ownership do not have a significant effect on transfer pricing. This is because companies can consider tax burdens, intangible assets and foreign ownership in transfer pricing policies
Perceptions of functional tax advisors on artiicial intelligence-based applications in the context of performance improvement efforts Khusnaini, Khusnaini; Liyana, Nur Farida; Ambarwati, Ria Dewi
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1105

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use of Artificial Intelligence (AI)-based applications on the willingness of functional tax instructors to use these AI-based applications. The data used in this study are primary data from questionnaire surveys distributed to functional tax extension officers from all Regional Offices of the Directorate General of Taxes from October to December 2023. In addition, this study also uses secondary data sourced from regulatory documents and other data related to the performance of tax extension officers from the Directorate General of Taxes. Data from 104 respondents were analyzed using multiple linear regression. This study concludes that the perceived usefulness and perceived ease of use of AI-based applications have a positive and significant effect on the willingness of Functional Tax Instructors to use AI-based applications. Functional extension workers need to continue to try to work side by side with technology so that work becomes faster and easier. With the help of AI technology, it is not impossible that the implementation of taxation counseling can be partially delegated to technological assistance so that tax education can be more massive and comprehensive.
The effect of social media usage and the quality of information from the instagram account @DITJENPAJAKRI on the fulfillment of tax information needs of PKN STAN students Al Aqilah, Muhamad Refkhi; Maharani, Arya Putri; Nagara, Devitama Patria; Gumilang, Gabiela; Sutanto, Meithasya Putri; Setiawan, Prayoga; Utomo, Rachmad
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1186

Abstract

This study aims to analyze the influence of Instagram social media usage and the information quality of the @ditjenpajakri account on fulfilling the tax information needs of PKN STAN students. Using a quantitative method with a survey approach, data were collected from 97 active PKN STAN students through a questionnaire. The analysis results indicate that social media usage and the information quality of @ditjenpajakri significantly influence the fulfillment of PKN STAN students' tax information needs, with an F-test value of 0.0000. The four social media indicators—context, communication, collaboration, and connection—were well-rated by respondents, who agreed that these factors effectively meet their information needs. Most respondents agree that the content uploaded by @ditjenpajakri meets the criteria for high-quality information, including accuracy, timeliness, relevance, and completeness. It is expected that the Directorate General of Taxes will maintain and improve the quality of content on Instagram, particularly in terms of accuracy, timeliness, and relevance of information.
The impact of investment, PDRB growth, and minimum wage on regional tax revenue across 34 provinces in Indonesia Sagala, Eliza Clara Yeremia
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1194

Abstract

Regional Tax commonly dominated Local Own-Source Revenue (PAD) from 2018 to 2023. In fact, regional tax revenue reached 73.4% of total PAD in 2023. This highlights the importance of optimizing Regional Tax collection. This study aims to determine the influence of Gross Regional Domestic Product (PDRB), Domestic Investment (PMDN), and Regional Minimum Wage (UMR) on Regional Tax Revenue. This research uses quantitative associative method with multiple linear regression to determine the relationship of dependent and independent variables. The results show that all three independent variables affect regional tax revenue simultaneously. Partially, PDRB and PMDN have a significant positive effect while Regional Minimum Wage has no significant effect on Regional Tax. This indicates that local governments must increase Gross Regional Domestic Product and Domestic Investment to optimize Regional Tax revenue. It is recommended that local governments formulate policies to encourage investment through financial incentives such as tax reductions and bureaucratic simplification, including streamlined licensing processes.
Transformation towards the future sustainable: Analysis implementation of carbon tax in ASEAN-5 countries Mariyani, Endang; Suciati, Ranila
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1197

Abstract

The emission of carbon dioxide (CO₂), which has an impact on climate change, has now developed into the global problems that impact the whole world and human life. To handle this problem, ASEAN-5, which consists of Indonesia, Malaysia, Singapore, Thailand, and the Philippines, participated in an effort to reduce donation emissions of global carbon through the initiation of tax carbon. Research Objectives This is to describe how ASEAN-5 countries respond, prepare, and make policies for implementing a carbon tax. The initiative to tax carbon in ASEAN-5 is expected to push the transformation of the economy toward sustainability and provide benefits to the economy through efficient energy and innovative technology. Using a scoping review method for various journals and articles research, the study analyzes the approach taken by each ASEAN-5 country in facing the challenge of implementing tax carbon. Study results. This concludes that the only ASEAN-5 country that has applied carbon tax is Singapore, which is still in the preparation and planning stage. Many factors have become inhibitors in implementing the carbon tax in ASEAN-5 countries. A country's dependence on material burn fossils is one of the main factors. Although so, many' green ' efforts have already been implemented by ASEAN-5 countries to help reduce global emissions. This study focuses on factors, inhibitors, and potential benefits to the economy from policy tax on ASEAN-5 carbon, mainly through improved efficiency energy and the development of energy-expected renewables​ that can push the transformation of the economy to sustainability.
The influence of tax service quality and tax socialization on individual taxpayer compliance in the regional tax office of the Riau Islands Sutanto, Meithasya Putri
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1199

Abstract

This research investigates how taxpayer compliance at the Riau Islands Regional Tax Office is affected by two factors: the quality of tax services and tax socialization efforts. The researchers surveyed 116 individual taxpayers and analyzed their responses using regression analysis. The findings revealed that both factors positively influenced compliance levels. Specifically, each unit improvement in tax service quality led to a 0.227 unit increase in compliance, while each unit increase in tax socialization resulted in a 0.479 unit rise in compliance. Together, these two factors account for 34.9% of the variations in taxpayer compliance behavior. Based on these results, the study recommends enhancing both service quality and socialization activities to boost tax compliance in the region.
Reviewing the implementation of the voluntary disclosure program as a database provider in exploring the potential of income tax article 25/29 for high-wealth individuals: Case Study: KPP Madya Dua Medan Setiawan, Benny; Sianipar, Yackobus Sahat Martua
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1216

Abstract

This research is conducted to determine the role of the Voluntary Disclosure Program (PPS) in providing a database to the Directorate General of Taxes in extracting the potential of Income Tax Article 25/29 on Individual Taxpayers with the High Wealth Individual (HWI) category.  This study also aims to determine the condition of income tax Article 25/29 of Individuals at KPP Madya Dua Medan and the obstacles in the application of PPS in extracting the potential of Income Tax Article 25/29 of Individuals. The method used in this research is qualitative method by conducting interviews, documentation and literature study. Interviews were conducted with employees of the Directorate General of Taxes and academics. Documentation is done on the data provided by KPP Madya Dua Medan. The reference sources used were obtained from journal provider platforms on the internet. The results of this study indicate that PPS can provide a database for the activities of extracting the potential of ITA 25/29 of HWI WPOP. The obstacles to the use of PPS data are the misalignment of information on the use of data between the DGT head office unit and the vertical unit, the communication between tax officers and taxpayers, the exploration of the potential of HWI which is still partial, and the tax planning of HWI taxpayers. Keywords: Extracting Potensial, Income Tax Article 25/29 on Individual Taxpayers, Voluntary Disclosure Program, High Wealth Individual, KPP Madya Dua Medan.
The influence of tax burden, foreign ownership and company size on transfer pricing in securities companies listed on the Indonesian Stock Exchange 2019–2022 Ahdiana, Aviv Nur; Yuniarti, Rita
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1224

Abstract

This study aims to investigate the impact of tax burden, foreign ownership, and company size on transfer pricing among securities firms listed on the Indonesia Stock Exchange during 2019–2022. The independent variables analyzed include tax burden, foreign ownership, and company size, with transfer pricing as the dependent variable. Logistic regression was employed for hypothesis testing using SPSS (version 26). The quantitative-descriptive data in this study were derived from documentation and analyzed through a logistic regression model. The study population comprises all financial statements of securities firms from 2019–2022. Purposive sampling, based on complete financial report publications from this period and excluding firms with losses, resulted in a sample of 52 samples. Findings reveal a negative association between tax and transfer pricing, a negative relationship between foreign ownership and transfer pricing, while company size showed no effect on transfer pricing.
The influence of internal and external factors on tax compliance MSMEs in Jakarta Aulia, Muhammad Rafael Shauqi; Wijaya, Suparna
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1301

Abstract

This study was conducted with the aim of finding empirical evidence related to the influence of internal factors, namely tax knowledge and tax socialization. As well as, external factors, namely tax sanctions on tax compliance of MSMEs in DKI Jakarta. This study uses a quantitative approach with primary data collected through questionnaires. Score measurement is measured using a Likert scale of 1-4. This study uses purposive sampling technique as a sampling technique. The sample used in this study was 100 respondents based on the results of the Lemeshow formula calculation. Data was processed using the Partial Least Square or PLS method and analyzed with the help of SmartPLS 3 software. The level of significance used in this study is 5% (0.05). The results of the study showed that tax knowledge has a significant positive effect on tax compliance of MSMEs in DKI Jakarta. Tax socialization also has a significant positive effect on tax compliance of MSMEs in DKI Jakarta. While tax sanctions have no effect on tax compliance of MSMEs in DKI Jakarta.
The effect of leverage and capital intensity on tax avoidance with institutional ownership as a moderating variable Anggraini, Fitria; Wijaya, Suparna
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1302

Abstract

This research is a quantitative study that aims to analyze the effect of leverage and capital intensity on tax avoidance with institutional ownership as a moderating variable. This research is a quantitative study using secondary data in the form of audited financial reports on Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. The sample selection method used purposive sampling technique with several criteria and 304 samples were used in this study. The data analysis used in this study is descriptive statistical analysis, parameter significance test (t test), and determination coefficient test using STATA v.17.0 software with a significance level of 5% (0.05). The results of this test obtained (1) there is no significant effect of leverage on tax avoidance, (2) there is no significant effect of capital intensity on tax avoidance, (3) institutional ownership is not able to moderate the effect of leverage on tax avoidance, (4) institutional ownership is not able to moderate the effect of capital intensity on tax avoidance.

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