cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
suparna wijaya
Contact Email
educoretax.jurnalku@gmail.com
Phone
+6287780663168
Journal Mail Official
educoretax.jurnalku@gmail.com
Editorial Address
Tangerang Selatan, Banten, Indonesia
Location
Unknown,
Unknown
INDONESIA
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
 1 
Search results for , issue "Vol 4 No 2 (2024)" : 10 Documents clear
Does A Block Holder's Power Over Tax Avoidance Increase With Political Connections? Kartikasari, Dwiyana
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.542

Abstract

 Tax Avoidance cannot be separated from business management planning and statutory regulations which still have room for abuse. In practice, the interests of taxpayers and the state differ. Taxpayers try to pay as little tax as possible, because paying taxes weakens the economic function of taxes. On the other hand, the government needs funds to finance government administration, most of which comes from tax revenues. These differences in interests force taxpayers to reduce the amount of their tax payments, both legally and illegally. This research aims to analyze the direct impact of political block, blockholders consisting of families, institutions, countries and foreign controllers on tax avoidance. This research uses the causality method. The sample used was 109 company groups in 2018-2022 (1,090 panel data). Data analysis uses moderated regression analysis (MRA). Political connections and blockholders consisting of families and institutions have a significant influence on tax avoidance. Political connections moderate the influence of controlling shareholder families on tax avoidance at the 10-50% ownership limit. This shows that companies that have political connections and are controlled by families tend to avoid taxes. The results of this research support the resource dependency theory where political connections are used by companies as a resource in carrying out tax avoidance and as a way to lighten the tax burden, especially for companies controlled by families. This research is limited to a sample group without identifying the company's business strategy, whether related to diversification or unrelated diversification.
Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing Gumilang, Gabiela; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.704

Abstract

It is a common thing that companies try to find ways to reduce the tax burden that must be paid in order to increase company profits. One way that is most often done is by implementing transfer pricing practices. This research aims to analyze the influence of leverage, tunnel incentives, and good corporate governance in influencing company activities in carrying out transfer pricing. The research method used in this research is the panel data regression method (rando-effect model). The data used in this writing is secondary data from manufacturing company financial reports available on the Indonesia Stock Exchange website for the period 2020 - 2022. In this research it was found that leverage has a significant influence on the company's transfer pricing indications. Meanwhile, foreign share ownership and the number of independent commissioners do not have a significant effect on transfer pricing indications. It is hoped that the results of this research will draw attention to the fact that transfer pricing indications can cause losses for the state. Reducing the amount of tax paid by companies can be done through good financial management, not through tax avoidance.
The Moderating Role Of Independent Commissioner In The Relationship Between Tax Aggressiveness And Firm Value Shidqi, Farhan; Darmawan, M. Irvan; Ramadhan, Muhamad Ilham; Firmansyah, Amrie
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.720

Abstract

Tax aggressiveness poses agency problems within companies. This is due to the differing interests between investors and management. Independent commissioners play a crucial role in ensuring that the decisions made by management align with investor interests. The research aims to a further investigation of the moderation role of independent commissioners on tax aggressiveness actions undertaken by management from the investors' perspective. The sample consisted of 185 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) during the years 2018-2022. This research utilizes a quantitative method with a multiple linear regression model approach. The findings of the study indicate that tax aggressiveness has a positive effect on firm value, signaling that tax planning activities by management are still perceived as not overly aggressive and are in line with investor interests. The study's findings also show that independent commissioners are unable to moderate the negative impact of tax aggressiveness on firm value. This indicates that the role of independent commissioners has not yet been able to prevent tax aggressiveness actions that are not aligned with investor interests. This research fills a gap in previous studies that did not consider the role of independent commissioners as supervisors of management in decision-making. The implications of this research are that companies need to enhance the quality of independent commissioners through strengthening the selection process and there is a need for strengthened tax regulations that encourage companies to pay taxes.
Intellectual Capital And Firm Value: Moderating Roles Of Tax Incentives In R&D Wardana, Muhammad Fadhil Kusuma; Permadana, Ilham; Firmansyah, Amrie
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.721

Abstract

This study investigates the effect of intellectual capital on firms’ value with tax incentives in Research and development as a moderating variable. Utilizing the moderating variable becomes the novelty of this study since research that uses the moderating variable has never been conducted. The sample used in this study is 144 firm-year companies in the manufacturing sector listed on the IDX during the 2017-2022 period. The study used panel data and multiple linear regression analysis methods with a random effect model. The result of this study indicated that intellectual capital aggregately positively affects the firms’ value. Individually, capital employed and human capital positively affect firms’ value, while structural capital does not significantly affect firms’ value. Furthermore, after the moderation, the tax incentives are proven to weaken the effect of intellectual capital aggregately and capital employed on firms’ value. Conversely, tax incentives strengthen the relationship between structural capital and firms’ value. Meanwhile, tax incentives are not moderating the relationship between human capital and firms’ value. The result of this study can be a piece of additional information for OJK to understand firms’ intrinsic value and consideration in formulating the policy about regulation and supervision.
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.
Analyzing Local Tax Revenue Optimization Strategies Using The SOAR Approach: A Case Study In Susu City Antoro, Aji Fajar Suryo; Thaha, Abdurrahman Rahim
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.727

Abstract

This study uses the SOAR (Strengths, Opportunities, Aspirations, Results) approach to analyze the factors that influence local tax revenue in Boyolali Regency, Central Java. Although regional autonomy provides opportunities, dependence on central transfers is still high. The last five years of data show good target achievement, but the contribution of local own-source revenue (PAD) to the total revenue of the Regional Budget (APBD) is relatively small. Qualitative methods with a post-positivism paradigm were used, and triangulation was carried out based on the results of interviews, observations, and documentation. The results of the study found that Boyolali Regency has not fully met the criteria or standards in the formulation of strategies to increase tax revenue according to the SOAR framework. The strengths of Boyolali Regency lie in the size of its government area, which is the basis of the PBB object, as well as the diversity of local culture. Opportunities are the large number of PBB objects that are still not registered as tax objects and the large amount of uncollected tax receivables. Aspirations are not taken seriously, and the measurement of results has not fully considered the real potential of local tax revenue. In facing this challenge, further efforts are needed to formulate a more comprehensive strategy involving various parties. Suggestions for BKD Boyolali are to consider the utilization of local culture, expansion of the PBB base, increased cooperation that provides added value, increased community participation, and setting targets in accordance with existing regional potential. And the suggestion to the next researcher is to do a comparison with other objects or methods. With the implementation of the right strategy, it is expected to reduce dependence on the transfer of funds from the central government and achieve an increase in local tax revenue and a positive contribution to regional development.
Unveiling The “Five Catalysts” For The Success Of The Core Tax Project Juwita, Syerlin; Qadri, Resi Ariyasa
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.728

Abstract

The objective of this investigation is to evaluate the determinants impacting the efficacy of the Volume III tax reform, specifically the implementation of the Core Tax Administration System, among employees as primary users of these system enhancements. Employing a qualitative case study methodology, this research scrutinizes the experiences of staff at the Small Tax Office of Muara Bungo. Utilizing both primary data, derived from questionnaires and interviews, and secondary data, sourced from an extensive literature review, this study employs thematic analysis to dissect the data. The findings identify five critical factors influencing the successful implementation of the Core Tax Administration System Update. These insights aim to inform the Directorate General of Taxes about critical considerations necessary for augmenting preparedness and optimizing the execution of tax reform initiatives.
Government Effectiveness Moderation On The Effect Of Per Capita Income And Exchange Rate On Goods And Services Tax Revenue In East Asia And Pacific Wahyuni, Desak Ari Gita; Wijaya, Suparna
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.729

Abstract

Taxes have been known as the main source of revenue in every country. Tax on Goods and Services is a clear example of how tax revenue can contribute as a source of government revenue. This type of tax has been implemented in more than 143 countries in the world under the name Goods and Services Tax (GST) or Value Added Tax (VAT), including developed and developing countries which are members of the East Asia and Pacific region. Over the past few years, the issue of GST has become a hot topic of discussion as an approach in fiscal policy to reduce the budget deficit. New challenges and risks arose in line with the efforts of policy makers to maintain and accelerate economic growth in the East Asia and Pacific region. Deglobalization, population aging, and climate change overshadow the prospects for economic growth in this region, which has initially developed rapidly through trade. This research contributes to presenting the results of empirical literature regarding the determinants of tax revenue on goods and services in 12 countries that are members of the East Asia and Pacific region during the 2010-2019 period. Through a quantitative approach and panel data regression analysis method, the results show that the dependent variable GST can be explained by the independent variables consisting of Per Capita Income (PCI) and Exchange Rate (EXCH) of 56.42%. Per Capita Income, Exchange Rate has a positive and significant effect on Goods and Services Tax revenue. Meanwhile, moderation by the Government Effectiveness variable weakens the influence of the two independent variables so that the PCI and EXCH coefficient values become negative. This study also uses the variable Service Sector Contribution to GDP (SERV) as a control variable.
Trade Openness And Service Sector For Income Tax Revenue: Exploring Government Expenditure’s Role Within Wulandari, Destiny; Wijaya, Suparna
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.730

Abstract

This study aims to examine the effect of trade openness and service sector on income tax revenue in East Asia and Pacific countries from 2008 to 2019. It was examined by setting government’s expenditure as a moderating variable and manufacturing sector and regulatory quality as control variables. It was performed by using a panel-corrected standard error (PCSE) model. The results of the study show that prior to moderation, trade openness has no significant effect, while the service sector has a significant negative effect on income tax revenue. After being moderated by government’s expenditure which has a significant positive effect on income tax revenue, the government’s expenditure moderates the effect of trade openness and the service sector on income tax revenue. However, the moderation only increases the trade openness’ effect on income tax revenue. The service sector’s effect on income tax revenue is reduced by the moderation. It implies that the optimization of income tax revenue can be carried out through government’s expenditure so that the trade openness and the service sector can be boosted. However, to prevent the negative effect of the service sector on income tax revenue, additional efforts are needed to make the informal sector from the service sector as the source of negative effect become the formal sector.
The Voluntary Disclosure Dilemma: Unraveling the Compliance-Evasion Causality in Tax Administration Bahtiar, Mirza; Qadri, Resi Ariyasa
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.734

Abstract

This research investigates the causality between taxpayer compliance and tax evasion behaviors, specifically within the context of participants in the Voluntary Disclosure Program (PPS) registered at the Small Tax Office of West Pontianak. The study delineates its population as taxpayers who, prior to their engagement in the PPS, had outstanding tax liabilities on income derived from business or employment activities. Utilizing the documentation method, secondary data were solicited from pertinent governmental bodies to facilitate the research. A linear regression model was employed to analyze the relationship between the variables under consideration. The findings underscore the impact of pre-PPS tax evasion activities on subsequent enhancements in taxpayer compliance, as evidenced by ransom payments. The study contributes to governmental authorities by offering valuable information regarding the patterns of tax evasion behavior among PPS participants, thereby informing policy and enforcement strategies.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 5 No 9 (2025) Vol 5 No 8 (2025) Vol 5 No 7 (2025) Vol 5 No 6 (2025) Vol 5 No 5 (2025) Vol 5 No 4 (2025) Vol 5 No 3 (2025) Vol 5 No 2 (2025) Vol 5 No 1 (2025) Vol 4 No 12 (2024) Vol 4 No 11 (2024) Vol 4 No 10 (2024) Vol 4 No 9 (2024) Vol 4 No 8 (2024) Vol 4 No 7 (2024) Vol 4 No 6 (2024) Vol 4 No 5 (2024) Vol 4 No 4 (2024) Vol 4 No 3 (2024) Vol 4 No 2 (2024) Vol 4 No 1 (2024) Vol 3 No 4 (2023) Vol 3 No 3 (2023) Vol 3 No 2 (2023) Vol 3 No 1 (2023) Vol 2 No 4 (2022) Vol 2 No 3 (2022) Vol 2 No 2 (2022) Vol 2 No 1 (2022) Vol 1 No 4 (2021): Desember 2021 Vol 1 No 3 (2021): September 2021 Vol 1 No 2 (2021): Juni 2021 Vol 1 No 1 (2021): Maret 2021 More Issue