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.
Articles
10 Documents
Search results for
, issue
"Vol 4 No 4 (2024)"
:
10 Documents
clear
<![CDATA[The Impact of Tax Planning, Profitability, and Leverage on the Value of Listed Logistics Companies ]]>
<![CDATA[Sitorus, Alvin David P]]>;
<![CDATA[Tarmidi, Deden]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.719
<![CDATA[The COVID-19 pandemic significantly impacted businesses worldwide including in Indonesia. The COVID-19 pandemic's unprecedented impact on businesses has prompted a surge in research examining its effects on firm value. This study aims to analyse the value of the company after before and after the COVID-19 period and analyse the impact of tax planning, profitability and leverage. The logistics sector has an important role in business activities, including the delivery of health products during the pandemic. There are 36 transport and logistics companies sampled using purposive sampling method in this study with the research years 2018 to 2022. Using multiple linear regression analysis, the results of this study prove the effect of tax planning on firm value, while profitability and leverage cannot be proven. These results offer valuable insights for investors in the transportation and logistics sector. By incorporating tax planning information alongside traditional financial metrics, investors can make more informed investment decisions. Keywords: Tax Planning, Profitability, Leverage, Firm Value]]>
<![CDATA[Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance? ]]>
<![CDATA[Yusrifalda, Amalia]]>;
<![CDATA[Darmawan, Davi Judha]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.769
<![CDATA[Intellectual capital is one of the important capital assets that every private and public sector organization should properly manage. Intellectual capital refers to individuals' knowledge, skills, and innovations within an organization. It can create a competitive advantage and improve organizational performance when managed effectively. Optimal management of intellectual capital is particularly important in the public sector, as it can strengthen institutional capacity to deliver more efficient and effective public services, ultimately increasing citizen satisfaction. With the development of literature studies related to intellectual capital, it is found that testing conducted in the public sector is still limited. This research examines intellectual capital's influence on the performance of the public sector organization, specifically the Directorate General of Taxes. This research uses the Partial Least Square-Structural Equation Modeling analysis technique based on primary data sourced from an online questionnaire survey of employees of the Directorate General of Taxes from various levels of positions at Tax Service Offices in the DKI Jakarta area and its surroundings and a sample of 52 observations was obtained. The research concludes that public structural and relational capital positively impact organizational performance. Meanwhile, public human capital does not influence organizational performance. This study is expected to contribute to developing theory and practice not only to intellectual capital as an intangible asset but also to human resource management, organizational infrastructure, and external relations in the context of public services. In addition, the findings of this study can serve as a basis for formulating policies and actions that can improve the effectiveness and efficiency of public institutions, as well as encourage further discussion regarding the management of intellectual capital to achieve more sustainable public sector organizational goals.]]>
<![CDATA[Does Independent Commissioner Decrease The Positive Association Between Transfer Pricing And Tax Avoidance? ]]>
<![CDATA[Deviansyah, M. Rafli]]>;
<![CDATA[Nugroho, Edi]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.770
<![CDATA[Indonesia's tax ratio has not increased proportionally to projected tax revenues. A low tax ratio indicates tax avoidance. One type of tax avoidance strategy is transfer pricing. The presence of independent commissioners is expected to suppress transfer pricing practices as a forum for tax avoidance by management. This research examines the contribution of transfer pricing to tax avoidance practices. The study also investigates the moderation role of independent commissioners on managers' tax avoidance actions. The sample selection was carried out purposely on multinational manufacturing companies listed from 2019 to 2022 on the Indonesia Stock Exchange, resulting in 12 multinational manufacturing companies as samples. This research utilizes quantitative methods through panel data regression analysis. The test result finds that transfer pricing positively influences tax avoidance. However, the independent commissioner succeeds in weakening the positive influence of transfer pricing on tax avoidance. This indicates that independent commissioners have difficulty influencing management or operational-related decisions. This research implies that the Directorate General should focus on companies with high related party transactions to indicate that the company is likely to commit tax avoidance. This focus on supervision is considered to be able to increase Indonesia's tax revenue and ratio.]]>
<![CDATA[The Impact Of IFRS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter? ]]>
<![CDATA[Sa’diyyah, Dewi Khalimatus]]>;
<![CDATA[Herwanda, Reyhan]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.777
<![CDATA[Implementing PSAK 73 in Indonesia requires companies to disclose right-of-use assets and lease liabilities in their financial statements. This study examines the impact of changes in the disclosure of right-of-use assets and lease liabilities due to the implementation of PSAK 73 on tax aggressiveness. The research sample consisted of financial statements of companies in the consumer non-cyclical sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, the study used 24 companies with 72 observations. The impact of the change was tested using panel data linear regression. The results showed that right-of-use assets have a positive impact on tax aggressiveness, while lease liabilities do not have a significant impact on tax aggressiveness. This study contributes to the literature on PSAK 73 and its relationship with tax aggressiveness. The Directorate General of Taxes can use the findings to develop tax monitoring and auditing strategies.]]>
<![CDATA[The Threat Of Tax Avoidance By Multinational Companies Through Profit Shifting ]]>
<![CDATA[Wigiana, Lira]]>;
<![CDATA[Subanidja, Steph]]>;
<![CDATA[Supriyadi, Edy]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.779
<![CDATA[Tax is a mandatory contribution that taxpayers must submit to the state in accordance with the provisions of the law. However, in reality, tax avoidance by multinational companies through profit shifting has resulted in Indonesia losing tax revenue every year. Based on this, the discussion in this study is the causes of the threat of tax avoidance by multinational companies through profit shifting. This research also discusses intelligence strategies in facing the threat of tax avoidance. The method used is qualitative with data sourced from interviews and literature studies. The analysis used is Creswell analysis processed through the Nvivo application. This research also uses data source triangulation to examine data validity. Based on the research results, the causes of this threat are the intention and ability to jeopardize tax revenue. Intelligence strategies in facing this threat are a combination of intelligence objectives, intelligence methods, and intelligence resources. Intelligence objectives include state revenue, tax compliance, and Data-Based Organizations. Intelligence methods include Business Intelligence (BI), Compliance Risk Management (CRM), and data analysis. Intelligence resources include cooperation and data and information.]]>
<![CDATA[The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation ]]>
<![CDATA[Marfiana, Andri]]>;
<![CDATA[Santoso, Rizky Aji]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.789
<![CDATA[This study aims to determine the effect of audit probability, sanction severity, social norms on enforced tax compliance with patriotism as a moderator variable. The object of this research is an individual who carries out independent work in Jakarta and its surrounding areaThis study uses primary data consisting of 200 respondents' answers that have been collected. This subject have choosed because their income is not always deducted from tax by withholding system, making it prone to tax fraud. Data analysis was performed using the Partial Least Square (PLS) model with the Structural Equation Modeling (SEM) method. The test results show that audit probability, sanction severity, social norms, patriotism partially have a significant positive effect on enforced tax compliance, while patriotism manages to moderate the effect of social norms on enforced tax compliance with a negative relationship. This indicates that a sense of patriotism is not the main element that moderates tax compliance. Although patriotism directly affects tax compliance. The Government should have law enforcement policy to taxpayers dan build social norms which encourage taxpayers to obey their tax obligation.]]>
<![CDATA[Does Capital Intensity Moderate The Effect Of Financial Distress And Operational Performance Tax Avoidance In Regional-Owned Enterprises In Water Supply? ]]>
<![CDATA[Hapsari, Diah Oktavia]]>;
<![CDATA[Wibowo, Puji]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.792
<![CDATA[Tax avoidance is a legal practice by companies as an effort to reduce the tax burden distributed to the state. This is commonly done by companies, both private and government-owned. Regional-Owned Enterprises in Water Supply as a company owned by the Regional Government has a dual role, namely providing public goods and generating profits. This research aims to analyze the influence of financial difficulties, service effectiveness, and operational efficiency on tax avoidance with capital intensity as a moderating variable in Regional-Owned Enterprises in Water Supply. This research uses quantitative methods with secondary data obtained using documentation data collection methods. The sample in this study was selected based on purposive sampling and resulted in 117 companies spanning the period 2019-2022. The data analysis technique in this research uses multiple linear regression analysis using the Eviews version 12 program with a significance level of 5%. The results of this study show that financial difficulties and service effectiveness have a significant negative effect on tax avoidance, but operational efficiency has an insignificant positive effect on tax avoidance. The aggressiveness of Regional-Owned Enterprises in Water Supply towards tax avoidance is not as high as other organizations that are completely profit-oriented. This is possible because human resources do not understand taxation. In addition, direct supervision by the Regional Government makes management more alert to violations of statutory regulations. Capital intensity can weaken the influence of financial difficulties on tax avoidance and strengthen the influence of operational efficiency on tax avoidance. The greater the number of company fixed assets, the greater the depreciation expense, management can choose the depreciation method that is most profitable for the company.]]>
<![CDATA[Effect Of Financial Distress On Tax Aggressiveness With Company Reputation As A Moderating Variable ]]>
<![CDATA[Wijaya, Suparna]]>;
<![CDATA[Syarifah, Naili Luthfi]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.795
<![CDATA[One of the obstacles faced in collecting tax revenues is the practice of tax aggressiveness by the company. In conditions of financial constraints, the strategy of saving cash for taxes is the manager's main choice to maintain company cash because it does not have a bad impact on company operations. The company's reputation is an intangible asset that is seen as important to improve the company's performance so as to encourage business sustainability and the quality of the company's future. The purpose of this study was to examine the effect of financial distress on tax aggressiveness with the company's reputation as moderating. The method used is quantitative with the object of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results of the study indicate that financial distress has a positive effect on tax aggressiveness. The company's reputation is not able to weaken the positive influence of financial distress on tax aggressiveness.]]>
<![CDATA[Impact Of Natural Disaster On Local Tax Revenue ]]>
<![CDATA[Anugerah, Bima Satria]]>;
<![CDATA[Wijaya, Suparna]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.798
<![CDATA[Poverty is one of the problems that always become main concern in Indonesia, the problem of poverty is worsen when economic shocks occur, one of which caused by natural disasters, these two things adding the burden on the government, especially at the regional level both in the context of fiscal management and countermeasures. By using panel data from 34 provinces in Indonesia, this study aims to find the effect of natural disasters and poverty rate on regional tax revenues at provincial level with foreign direct investment (FDI) as a moderating variable. The results of the regression shows that natural disasters and the poverty rate have positive effects on local tax revenues, but these two variables become negatively affected when moderated by FDI so that moderation weakens the effect of the two independent variables, the FDI variable itself when tested as an independent variable has positive effects on local tax revenues. This research is expected to assist local governments in formulating fiscal policy in the event of a post-disaster economic shock and its countermeasures as well as poverty alleviation efforts when the economy is running normally.]]>
<![CDATA[Understanding The Influence Of Shadow Economy And Foreign Direct Investment On Corporate Tax Revenue In Latin America: The Moderating effect Of Corruption Control ]]>
<![CDATA[Wiguna, Yordan]]>;
<![CDATA[Wijaya, Suparna]]>
<![CDATA[ Educoretax Vol 4 No 4 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i4.808
<![CDATA[Taxation is an essential mechanism that funds government expenditures and underpins the growth and development of any country. This research examines the influence of the shadow economy and foreign direct investment (FDI) on corporate income tax revenue in Latin America, considering the moderating role of corruption control. Using panel data regression analysis, we analyze data from various Latin American countries to explore the complex interactions between these economic factors and tax revenue. Our findings indicate that corruption control has a positive and significant effect on corporate income tax revenue. However, the relationship between the shadow economy and tax revenue changes when moderated by corruption control. Without moderation, the shadow economy positively impacts tax revenue, but in the presence of higher corruption control, it leads to reduced tax revenue. Similarly, while FDI initially shows a positive impact on tax revenue, this effect turns negative when considering corruption control. These findings shed light on the nuanced relationships between economic factors and tax revenue in Latin America, offering valuable insights for policy formulation and future research.]]>
