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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 12 (2024)" : 10 Documents clear
Kreditur paling mendahulu di mata hakim: Sengketa klasik antara pajak, kreditur separatis, dan buruh Muhasan, Imam; Dwi Lestari, Indah; Simanjuntak, Dumaria
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1047

Abstract

One of the classical issues faced by Curator in allocating bankrupt debtors assets (bankruptcy boedel) is determining the most preferred creditor between the Tax Authority, Secured Creditors, and Labors. It is so due to those three types of creditors have preferred rights according to the law. This study aims to describe Judges opinion over the preferred rights dispute between the creditors holding the preferred rights. This study is a doctrinal research by using case approach on 25 court decisions with permanent legal force (inkracht van gewijsde) during 1999-2021. This study concluded that there there is no uniformity of opinion among the Judges. There are those who prioritize the Tax Authorities, there are those who prioritize the Secured Creditors, and  there are those who allocate the bankruptcy proportionally (pari passu prorata parte). Referring to this result, it is urgent to carry out harmonization between laws on prederred rights. Moreover, Article 95 of Job Creation Law on Employment Cluster jo. Constitutional Court Decision Number 67/PUU-XI/2013 has formulated the new norms regarding the order of priority between creditors.
Navigating uncertainty: The role of tax avoidance and leverage in shaping firm value Fajriyah, Isna Lailatul; Hayunintyas, Darrin Octavia Siski; Firmansyah, Amrie
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.774

Abstract

This study examines the effect of tax avoidance on firm value, with company leverage as a moderating variable, focusing on infrastructure companies during the Covid-19 pandemic. Using financial data from infrastructure companies listed on the Indonesian Stock Exchange from 2020 to 2022, this study employed a purposive sampling method to select 22 companies, resulting in 66 observations. The findings reveal that tax avoidance practices during the Covid-19 pandemic do not have a significant relationship with firm value. Additionally, company leverage does not moderate the relationship between tax avoidance and firm value. During economic uncertainty caused by the pandemic, investors prioritize investment risk, potential returns, and market stability over tax avoidance practices. This study is limited to a sample of infrastructure sector companies during the pandemic, which restricts the generalizability of the findings. Future research could expand the scope by including samples from other sectors to provide a broader perspective on the relationship between tax avoidance and firm value during periods of economic disruption. This study contributes to the Financial Services Authority (OJK) by supporting efforts to oversee corporate financial strategies, including tax avoidance practices. These findings can assist OJK in developing balanced regulations that ensure corporate accountability while maintaining economic stability during periods of uncertainty.
Tax avoidance and firm value: Unveiling the role of earnings management Azalia, Amanda Izumi; Suciati, Puji Andrika; Firmansyah, Amrie
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.775

Abstract

This research aims to test and analyze the effect of tax avoidance on company value with earnings management as a moderating variable in consumer goods sector companies listed on the Indonesia Stock Exchange. The object of this research is companies in the food and beverage sub-sector consumption sector during the 2020-2022 period, so there are 19 sample companies. The method used is linear regression with research results (1) Tax avoidance has a significant positive effect on company value (2) Tax avoidance has a significant effect on company value but not through earnings management. The earnings management variable cannot be used as a moderating variable model. (3) Earnings management cannot influence the relationship between tax avoidance and company value. The results of this research can then become a source of literature explaining the influence of tax avoidance on company value with earnings management as a moderating variable.
Analysis of the economic impact of implementing VAT and import duties on the Indonesia-Japan premium beef trade under the IJEPA-FTA scheme: A CGE-GTAP approach Firdiansyah, Akhmad; Hashfi, Hasbiul; Gultom, Yulifar Amin
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1276

Abstract

The implementation of import policy raises critical questions related to fiscal and economic aspects, especially regarding the impact of imposing import VAT without exemption facilities and import duties on premium beef imports for the Indonesian economy. This study investigates the effects of taxation tariffs on premium beef from Japan. This research is a quantitative study using a disaggregated Computable General Equilibrium Global Trade Analysis Project (CGE-GTAP) analysis. It focuses on the impact of predictor simulations on economic variables consisting of GDP, exports, imports, trade balance, equivalent variation, domestic production and demand, and prices. The study compares scenarios when VAT is imposed, when import duty preference under IJEPA is applied, and when VAT is imposed and import duty rates are increased to protect domestic producers. The results of this study show that the impact of the IJEPA agreement between Indonesia and Japan, especially regarding the import of premium beef, benefits both parties, even though the tariff regulated in IJEPA for premium beef is the same as the MFN tariff. There was an increase in GDP, imports, trade balance, domestic production and demand, and prices, but exports and welfare declined. Both simulations showed similar results, but the increase in import duties demonstrated a greater magnitude. This means that producers experience a greater positive impact, but consumers suffer greater losses as well. This study demonstrates that the imposition of VAT accompanied by import duty rates in IJEPA can have a positive effect on the national economy. It is recommended to continue this policy.
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.
The effect of profitability and thin capitalization on tax avoidance moderated by transfer pricing in energy sector companies listed on The Indonesia Stock Exchange Wibowo, Aris Suko; Sari, Diana
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1292

Abstract

The contribution of taxes to state revenue in Indonesia is very high. In 2021, 2022, and 2023, tax revenue contributed an average of 77.17 percent of total state income and grants, with 7.23 percent of tax revenue coming from the mining and quarrying sector. The tax burden on companies leads to efforts for tax avoidance. Several factors that influence tax avoidance are profitability, thin capitalization, and transfer pricing. This study aims to determine the effect of profitability and thin capitalization on tax avoidance moderated by transfer pricing. The research objects are companies in the energy sector listed on the Indonesia Stock Exchange for the period 2021 to 2023. The research method used is quantitative with secondary data sources. The sample size is 31 companies, observed over 3 years, resulting in 93 observations. Regression analysis was performed using the Eviews 12 software. The results show that profitability does not affect tax avoidance. Thin capitalization practices have a positive and significant effect on tax avoidance. Transfer pricing does not strengthen the relationship between profitability and tax avoidance. Transfer pricing does not strengthen the relationship between thin capitalization and tax avoidance.
The effect of inflation and gross domestic product on value-added tax revenue in Indonesia with human development index as a moderating variable Andini, Kanidia; Wijaya, Suparna
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1303

Abstract

This research is a quantitative study aimed at examining the effect of inflation and Gross Domestic Product (GDP) on Value Added Tax (VAT) revenue in Indonesia, with the Human Development Index (HDI) as a moderating variable. The study utilizes secondary data obtained from the Central Bureau of Statistics, the World Bank, and the Central Government Financial Reports. The population includes data on inflation, GDP, HDI, and VAT revenue in Indonesia from the period of 1990 to 2022. Using a saturated sampling technique, a total of 33 samples were analyzed. The research employs time series data with an observation period from 1990 to 2022. The analytical method used is Moderated Regression Analysis (MRA), supported by the SPSS 23 software. The results of the analysis indicate that inflation negatively affects VAT revenue, while GDP positively influences VAT revenue. On the other hand, HDI does not moderate or significantly affect the relationship between inflation and VAT revenue or between GDP and VAT revenue. HDI, as a moderating variable, weakens the effect of inflation on VAT revenue because a higher HDI reflects a population with better education and income levels, which tend to maintain more stable consumption patterns despite inflationary pressures. HDI focuses on social aspects (education, health, and income) that do not directly influence the relationship between GDP and VAT revenue, as VAT revenue is predominantly driven by consumption.
Analysis of the potential implementation of a methane-based carbon tax in the livestock sector in Indonesia Salsabilla, Anindita Rahma; Dinarjito, Agung
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1307

Abstract

As one of the contributors to greenhouse gas emissions, methane emissions produced by the livestock sector are something that must be addressed immediately. A carbon tax could be one option that can be implemented to overcome this problem. This research aims to discuss whether there is potential to implement a methane-based carbon tax in the livestock sector in Indonesia. This research uses a qualitative approach with a systematic literature review and uses the PRISMA method. The literature used is publications published from 2020 to 2024. Research shows that there is potential for implementing a methane-based carbon tax and there is potential for implementing a carbon tax in the livestock sector. It is hoped that this research will provide clarity regarding the potential for implementing a carbon tax in Indonesia and become a reference for other studies in the future. The limitation of this research is that there has not been a comparison of ideal practices in implementing methane-based carbon taxes in other countries with existing regulations in Indonesia.
Analysis of the effect of disclosure Corporate Social Responsibility (CSR) against tax avoidance Astuti, Dwi; Dinarjito, Agung
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1308

Abstract

This research explores the relationship between Corporate Social Responsibility (CSR) and tax avoidance. CSR is seen as a social responsibility that reflects a company's compliance with stakeholder expectations, while tax avoidance is often considered an opportunistic act to maximize profits. This research uses a qualitative approach with a systematic literature review method (Systematic Literature Review/SLR) and uses the PRISMA method. The literature used is publications published from 2021 to 2024. This research aims to identify the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance practices. Even though there are research that concludes there is no significant influence between CSR disclosure and tax avoidance practices, The results of the literature review show that most studies state a negative relationship between CSR disclosure and tax avoidance practices. In addition, other research finds a positive relationship because company size strengthens the influence of CSR on tax avoidance with a significant and beneficial effect. This research provides a theoretical contribution to existing literature by exploring the relationship between CSR disclosure and tax avoidance.
The impact of local tax revenue on society welfare Marfiana, Andri; Prabowo, Sakti; Wijaya, Suparna; Irawan, Ferry
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1310

Abstract

Regional taxes are one of the pillars of state revenue. Regional taxes have a strategic position both for financing development in the regions and regulating community life in the regions. This study aims to investigate the effect of regional tax revenues on public welfare in Indonesia. This study uses a quantitative method with secondary data obtained from the Central Statistics Agency for the period 2019 - 2021. The power taken includes regional tax variables, education level, number of poor people, and availability of basic health facilities. The test results show the following findings. First, regional tax revenues have the potential to encourage socio-economic development but the impact is highly dependent on the effectiveness of budget allocation and management. Second, regional tax revenues have not had a significant impact on reducing the number of poor people. However, these results emphasize the importance of an integrated approach. Third, the development of basic health facilities depends more on the Special Allocation Fund than regional tax revenues.

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