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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 5 (2024)" : 10 Documents clear
The Influence Of Financial Performance And Tax Avoidance On Company Value In Mining Companies Listed On The Indonesian Stock Exchange 2017-2022 Dinarjito, Agung
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.601

Abstract

Tax avoidance is an interesting research theme to discuss. This is because it will provide benefits to the company, but on the other hand, tax avoidance is an action that tends to be detrimental to the company. People tend to think that this action is a negative action whose impact will be detrimental to the company, both in terms of financial performance and company value. This research aims to analyze whether financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE) has a significant effect on company value. This research also aims to analyze whether tax avoidance has a significant effect on company value. This research is quantitative research analyzed using multiple linear regression. The research samples are mining sector companies listed on the Indonesian Stock Exchange from 2017 to 2022. The research results show that tax avoidance and financial performance have a significant effect on company value. Tax avoidance as measured by the effective tax rate has a positive effect on company value. Financial performance measured using ROA has a negative effect on company value and ROE has a positive effect on company value. This research is expected to contribute to increasing knowledge regarding the topic of tax evasion in relation to financial performance and company value. For companies, this research is expected to provide additional considerations if companies carry out tax avoidance actions.
Determinants Of Profit Shifting Decision: Analysis Of Multinational Companies In Indonesia Hargiasto, Hartito; Mardiana, Karlin Sagita; Prasetyaningrum, Oktavia Rizki; Firmansyah, Amrie
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.771

Abstract

Taxpayers typically seek to decrease their tax burden through tax avoidance or planning. Multinational corporations have the opportunity to dodge taxes due to their international operations. The most popular form of tax avoidance for multinational corporations is to move income to subsidiaries in low-tax nations. This study investigates the factors that influence profit-shifting decisions by multinational corporations operating in Indonesia, such as tax rate differential, multinationality, firm size, and use of tax havens. This study employs secondary data from financial statements of firms listed on The Multinational Enterprise Information Platform database, which is the outcome of OECD and UNSD collaboration for 2022 as of January 2024 at https://www.oecd.org/sdd/its/mne-platform. The purposive sampling yielded 148 observations. Multiple linear regression analysis was used to process cross-sectional research data. According to this study, disparities in tax rates and firm size have a favorable effect on profit-shifting decisions. However, multinationality and presence in a tax haven country do not impact profit-shifting decisions. The results of this research can be used by tax authorities in Indonesia to consider when establishing rules that can prevent shifts in the earnings of multinational corporations with the goal of tax avoidance.
Optimizing Tax Revenue Through Strategic Management Utilizing Tax Gap Dashboard In Indonesia Barus, Dionisius Christian Hamdany; Silalahi, Heriantonius; Kurnia, Budi
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.804

Abstract

Tax revenue plays a crucial role in the development and sustainability of a nation. However, significant challenges are faced in optimizing tax revenue, including tax compliance issues and the imbalance between the tax obligations that should be paid by taxpayers and what is actually paid. To address these challenges, it is important to implement effective strategies and appropriate technology in tax administration. This research aims to analyze the optimization of tax revenue through a strategic management approach utilizing the Tax Gap dashboard by the Directorate General of Taxes. Using a qualitative method, this study seeks to gain an in-depth understanding of the concept of strategic management and the implementation of the Tax Gap dashboard in the context of tax administration. The qualitative method was chosen because it allows for a deeper exploration of the strategies employed by the Directorate General of Taxes as well as a more holistic understanding of the role of the Tax Gap dashboard technology in enhancing tax administration effectiveness. Data collection methods in this study were conducted through a thorough review of literature related to the research topic, such as academic journals, articles, government reports, and other official sources. In this process, the researcher investigated various data sources to gather relevant information about the implementation of tax management strategies and the utilization of the Tax Gap dashboard by the Directorate General of Taxes. The conclusion of this research summarizes the main findings and provides recommendations for improving the effectiveness of strategies implemented by the Directorate General of Taxes.
How Does The Public Respond To The Impact Of Carbon Tax Implementation Planning In DKI Jakarta? Aurel , Princes; Varga, Fatimah; Putri, Dina Rachma; Nafilaty, Najwa Laila; Diaz, Amanda Maheswari Fatima; Firmansyah, Amrie
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.809

Abstract

Implementing a carbon tax is a policy to overcome the impact of carbon emissions on the decline in environmental quality. Implementing carbon tax policies can have complex impacts in various fields, such as economic, environmental, social, and political. This research analyzes the public's open response to the impact of carbon tax implementation. The research uses a qualitative and S-O-R method to analyze the public's response to the carbon tax. Data collection methods are carried out through interviews, observation, and documentation. The criteria for selecting sources (informants) in this research are people in DKI Jakarta who have an NPWP (Tax ID number), owners, and users of motorized vehicles, as well as academics in the field of taxation. Data analysis was done in data reduction, display, and conclusion. The analysis results in this research show that most people respond to implementing the carbon tax by agreeing with income redistribution as a reduction in rates for other types of taxes. In the environmental aspect, there is a positive response to implementing a carbon tax in reducing the impact of carbon emissions. Various responses highlighted the principles of justice regarding social inequality between social groups and the need to evaluate policy instruments in socio-political aspects. Public approval for implementing a carbon tax considering economic changes and environmental awareness still underlines the need for a fairer socio-political approach.
Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia Fajar, Fadlol Muhammad; Irawan, Ferry
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.815

Abstract

One of the efforts taken by member countries of OECD/G20 Inclusive Framework for BEPS is to capture tax revenue from the digital economy is called Pillar One: Unified Approach specifically Amount A. This research aims to obtain information on the progress and obstacles on the implementation of Pillar One in Indonesia, including the impact generated by Pillar One as well as understand policy alternatives that could potentially become replacement for Pillar One. The method used in this research is qualitative with a case study approach. The results obtained in this study show that currently Pillar One cannot be implemented because it encounters various obstacles and is related to other jurisdictions. If Pillar One has been implemented, the implications are additional tax revenue potential but relatively low, adjustment on policy, tax administration systems, IT systems and human resources. Pillar One, which has the potential to be canceled, raises alternative policies that can be implemented by Indonesia such as Digital service tax, Article 12B UN Model Convention and new PE criteria namely Significant Economic Presence. The government must reconsider the cost and benefit on implementation of Pillar One. The government must also prepare and compile alternative policies and supporting aspects such as IT system development due to the potential failure of the Pillar One implementation.
Executive Compensation, Executive Character, Tax Avoidance: Does Independent Commissioner Matter? Arista, Paula; Firmansyah, Amrie; Michelle, Michelle; Trisnawati, Estralita
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.817

Abstract

This study looks at the impact of executive compensation and character on tax avoidance. This study also looks at the moderating influence of the proportion of independent commissioners in this connection. This study uses secondary data from financial statements from consumer products businesses listed on the Indonesia Stock Exchange between 2017 and 2021, retrieved from www.idx.co.id. The overall sample size for this study was 85 observations, as determined via purposive sampling. Multiple linear regression was used to evaluate panel data. This research concludes that executive compensation is positively related to tax avoidance, while executive character does not affect tax avoidance. Furthermore, the proportion of independent commissioners succeeded in reducing the positive influence of executive compensation on tax avoidance, while the role of independent commissioners did not have a role in reducing the positive influence of executive character on tax avoidance. This research is expected to be a means for the Indonesian Tax Authority to create policies for profiling company compensation characteristics for executives as an initial indicator of tax avoidance activities carried out by companies.
Tax Revenue In Asian Countries: Contribution Of Economic Sector With The Rule Of Law As A Moderating Variable Wijaya, Suparna; Putri, Yuninda Anggraini
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.820

Abstract

The implementation of government effectiveness aims to provide the best service to the community. The effectiveness of this organization can be measured by one of them using The Worldwide Governance Indicators (WGI) project index. From 2010 to 2019, there are seven Asian countries with effectiveness indexes above the world average, namely Georgia, Hong Kong, Thailand, Japan, South Korea, Singapore, and Malaysia. Through this study, it will be assessed whether this effectiveness supports tax revenue by conducting research on the effect of the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP) on the effect of tax revenue. Then the author also conducts research whether the interaction of moderating variables, in this case the Rule of Law Index variable with the two independent variables (the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP)) has an influence on the contribution of tax revenue to GDP considering that law enforcement is one of the steps in the implementation of controlling tax payments. The results obtained in this study state that before the interaction with moderating variables, the independent variables, namely the industrial sector and the service sector in GDP contribution, have a significant negative effect on tax revenue. Then when the moderating variable, namely the rule of law index, interacts with the industrial sector and the service sector, the effect of the two independent variables on the tax revenue variable has increased to a significant positive effect, so that the moderating variable in this study has a role that strengthens the influence of the independent variable on the dependent variable.
The Effect Of Economic Growth And Inflation On Value Added Tax Revenue In ASEAN Countries With Foreign Direct Investment As a Moderation Tricahyono, Danang; Wijaya, Suparna
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.821

Abstract

Goods and Services Tax or also known as Value Added Tax is one of the taxation systems implemented by many countries around the world. The VAT system has been implemented in most ASEAN member countries with various rates. This study aims to analyze the effect of economic growth and inflation on VAT revenue in ASEAN countries in the period 2012 to 2019. In addition, this study will also examine the effect of foreign investment as a moderating variable. The analysis method used is panel data multiple linear regression analysis. The results showed that the GDP and FDI variables had a positive and significant effect on VAT revenue and the CPI variable had a negative and significant effect on VAT revenue. Furthermore, FDI weakens the relationship between economic growth and VAT revenue and FDI does not affect the relationship between inflation and VAT revenue. Due to the limited availability of data, it is expected that future research can use more comprehensive and up-to-date data so that it can be more accurate and relevant in analyzing the factors that affect VAT revenue in ASEAN countries.
Moderation Of Trade Openness On The Effect Of Service Sector And Inflation On Indirect Tax Revenue Harlan, Evan; Wijaya, Suparna
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.822

Abstract

This study aims to analyze the effect of service sector, inflation, and trade openness on indirect tax revenue in a number of countries in Latin America and the Caribbean. The results of this study are expected to provide additional insight into the knowledge of the factors that influence indirect tax revenue as well as the moderating effect of trade openness on the influence of the service sector and inflation in influencing indirect tax revenue in the region. This study uses secondary data on 15 countries with a period of 2009-2019. The analysis model used is multiple linear regression for panel data with panel-corrected standard errors. The results show that there is a significant effect of all independent and moderation variables on indirect tax revenue. Individually, the service sector has a negative effect on indirect tax revenue. However, after being moderated, the effect is weakened. Inflation also negatively affects indirect tax revenue, but this effect cannot be moderated by trade openness. Meanwhile, trade openness partially has a positive effect on indirect tax revenue. It is recommended that the government make policies that encourage trade openness because it has a positive impact on the economy, especially in the field of taxation.
Moderation Of Religiosity On The Determinants Of Individual Non-Employee Taxpayers' Perceptions Of Tax Avoidance Ethics Wahyuni, Desak Ari Gita; Marfiana, Andri
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.834

Abstract

This research aims to determine whether the religiosity variable can moderate the influence of the taxation system variables, discrimination, tax justice and understanding of taxation on the perception of non-employee individual taxpayers in Denpasar City. The research method used is a quantitative approach with SEM PLS analysis techniques. Data and information were obtained from primary data using questionnaires distributed at Denpasar Timur Tax Office and Denpasar Barat Tax Office. The results of data processing from 100 respondents consisting of non-employee taxpayers show that the tax system, discrimination, tax justice, understanding of taxation and religiosity can explain the variable perception of ethical tax avoidance by 62.5% while the remaining 37.5% is explained by variables outside this research. The results of hypothesis testing show that the variables of the tax system, discrimination, tax fairness and religiosity have a significant positive influence on the perception of the ethics of tax avoidance. Meanwhile, the tax understanding variable does not have a significant influence on tax avoidance ethics. The better the tax system, tax fairness and taxpayer religiosity, the higher the intention to avoid paying taxes. This increase in the intensity of tax evasion can occur due to several factors such as the complexity of regulations, legal permits, effective sanctions for tax violators, and different religious views. On the other hand, high levels of discrimination will make taxpayers think that tax avoidance is one way to fight or overcome the inequality produced by the system. The conclusion of this research is that the religiosity variable cannot moderate the four independent variables because the ethical values that arise related to religiosity cannot always play a role in how individuals deal with taxation.

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