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.
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<![CDATA[The Moderating Role Of Intellectual Capital In The Relationship Between Tax Avoidance And Firm Value ]]>
<![CDATA[Nidaurrifa, Ahamiah]]>;
<![CDATA[Misqiyah, Naela Zaqiyatul]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.723
<![CDATA[This research examines the relationship between tax avoidance and firm value by placing intellectual capital as a moderating variable. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) operating in the primary consumer goods sector, especially those in the food and beverage industry for 2019-2022. The method uses multiple linear regression panel data analysis to test the hypothesis. There were 68 samples used in testing after purposive sampling was carried out. The research results show that tax avoidance does not affect firm value. The presence of intellectual capital also cannot moderate the relationship between these two variables. It is hoped that this research can add to the literature for further research regarding the relationship between tax avoidance and firm value by including intellectual capital as a moderating factor. This research also contributes to investors making investment decisions related to tax planning policies in companies in the primary consumer sector, especially those in the food and beverage industry.]]>
<![CDATA[Perception Of Generation X And Millennials Towards Tax Compliance In Indonesia ]]>
<![CDATA[Pohan, Fawwaz Muhammad Zakli]]>;
<![CDATA[Marfiana, Andri]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.835
<![CDATA[Digitalization of taxation such as DGT Online is one of the programs from DGT to be able to assist taxpayers in fulfilling compliance properly. In addition, Industrial Revolution 4.0 and Tax Administration 3.0 have almost the same principles as the DGT's tax digitalization program. Apart from the digital side, there is a public trust factor that can affect compliance. The results of this study obtained a conclusion that, the application of tax digitalization in terms of services, especially system convenience and supervision, has not been very effective in increasing tax compliance. This is seen from generation X and millennials. Other factors such as law enforcement and sanctions are prominent. Public trust in DGT's performance has been a consideration for taxpayers to remain tax compliant. The integrity value issued by the DGT is a guide for the community to comply with taxes. In addition, generational perspectives on compliance are generally similar, they remain tax compliant because they are aware of the effects of sanctions. What makes the difference is their response to corruption cases, where the millennial generation is more open and assertive than generation X.]]>
<![CDATA[Determinants Of Corporate Income Tax Revenue In Latin America ]]>
<![CDATA[Listikarini, Dian Irsalina]]>;
<![CDATA[Wijaya, Suparna]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.862
<![CDATA[Taxes are considered as an important fiscal policy tool in catalyzing inclusive economic growth and achieving the Sustainable Development Goals. Latin America as a region with great natural resource potential, still has a narrow tax base due to problems of law enforcement, tax incentives and tariff reductions. The corporate income tax that significantly increases revenue in the Latin America/LAC region in 2019 around 3.7 percent of GDP is interesting to study. Therefore, this research was conducted to examine the determinants of corporate income tax revenue in the Latin American. This study uses panel data on 12 countries in Latin America in the 2008-2018 period. The statistical method used is a quantitative method with multiple linear regression. Based on testing the panel-corrected standard error estimation model is the best model. The results show that all independent variables simultaneously affect tax revenue. The variables of economic growth, FDI inflows, land area, and trade openness partially have a significant positive effect on corporate income tax revenues. Meanwhile, the tax attractiveness index variable has a significant negative effect on corporate income tax revenue in the Latin American. In addition, from the moderating variable, trade openness only managed to moderate the relationship between FDI inflows and corporate income tax revenues with a weakening result, and failed to moderate the relationship between economic growth and corporate income tax revenues. Based on the results of this study, it is necessary to further review the international trade policies in the Latin American because trade openness still tends to have no effect and even weaken the positive relationship between FDI inflows and corporate income tax revenues.]]>
<![CDATA[The Role Of Institutions And E-government In Mobilizing Value-Added Tax Revenue In Asia-Pacific Mid-Size Economies ]]>
<![CDATA[Wijaya, Suparna]]>;
<![CDATA[Hashfi, Hasbiul]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.863
<![CDATA[This study examines how the informal economy, law enforcement, and e-government interact to affect value-added tax (VAT) revenue in middle-income countries in Asia Pacific in the period 2002-2018. Panel data regression analysis is used to estimate this relationship. The results show that the informal economy significantly reduces VAT revenue, while e-government implementation has a negative effect. E-government dampens the negative impact of informality on revenue. However, it strengthens the negative relationship between law and revenue, contrary to expectations. These findings underscore the importance of balanced tax reforms that take into account country-specific constraints. The expansion of e-governance should be accompanied by capacity building and efforts to reduce the informal economy. This study makes an empirical contribution by examining the joint impact of informality, governance, and technology on tax performance in developing countries.]]>
<![CDATA[Control Of Corruption In Moderating The Effect Of Per Capita Income And Shadow Economy On Tax Revenue ]]>
<![CDATA[Bhuana, Bhima Chandra]]>;
<![CDATA[Wijaya, Suparna]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.864
<![CDATA[The less optimal tax revenue, the low level of income, the large proportion of shadow economy in the economies and the high level of corruption are problems for development. This study tries to revisit the linkage of these four development problems, and find out how corruption control conducted by the government can strengthen or weaken the impact of per capita income and shadow economy activities on tax revenue. A dataset of eighteen countries in the South Asia and Asia-Pacific region from 2002 to 2017 is analyzed using panel data regression. It was found that per capita income and government efforts to control corruption significantly have a positive effect on tax revenue, while the shadow economy significantly has a negative effect on tax revenue. Furthermore, as a moderating variable, government efforts to control corruption can significantly reduce the negative effect of the shadow economy on tax revenue. This finding suggests the urgency of controlling corruption by the government to optimize tax revenue, thereby overcoming development problems.]]>
<![CDATA[The Effect Of Corporate Governance On Effective Tax Rate With Profitability As A Moderating Variable ]]>
<![CDATA[Harjanto, Atta Putra]]>;
<![CDATA[Hajawiyah, Ain]]>;
<![CDATA[Fredika, Afinda]]>;
<![CDATA[Kiswanto, Kiswanto]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.868
<![CDATA[This study aims to analyze and describe the effect of corporate governance on the effective tax rate and the role of profitability in moderating the effect of corporate governance on the effective tax rate. The population of this research is non-financial companies registered as participants in the Corporate Governance Perception Index (CGPI) organized by The Indonesian Institute for Corporate Governance (IICG) in 2012-2021 with a total of 153 companies. Sampling in this study using non-random sampling technique with purposive sampling method and obtained a final sample of 67 companies. The data analysis technique used in this study is descriptive statistical analysis and inferential statistical analysis. The regression analysis method with moderating variables used in this study is the interaction test. The results of the study show that corporate governance has a negative effect on the effective tax rate. Leverage and size have no effect on the effective tax rate. Profitability has a negative effect on the effective tax rate. In addition, profitability cannot moderate the influence of corporate governance on the effective tax rate. The originality in this study is the existence of a profitability variable as a moderating variable and the measurement of corporate governance variables in this study uses a good corporate governance rating score based on the assessment of the corporate governance perception index (CGPI).]]>
<![CDATA[A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research ]]>
<![CDATA[Wicaksono, Galih]]>;
<![CDATA[Sutopo, Bambang]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.872
<![CDATA[This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".]]>
<![CDATA[Analysis Of The Impact Of Carbon Tax And Green Property Tax On Jakarta's Local Revenue ]]>
<![CDATA[Nurcahya, Wirawan Firman]]>;
<![CDATA[Afandi, Muhamad]]>;
<![CDATA[Faturrochman, Muhamad]]>;
<![CDATA[Yaasiin, Thoha Hanif]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.891
<![CDATA[Environmental issues are serious global challenges that must be addressed immediately. These issues require swift and appropriate action, including policies to support the transition to a greener economy. Carbon tax and green property tax are two fiscal instruments that the government can use to encourage environmentally friendly behavior and investment. This study aims to determine the effect of carbon tax and green property tax implementation on DKI Jakarta's regional income in an effort to implement the Green Economy in DKI Jakarta. The method used is descriptive qualitative with data collection techniques through literature studies. Data is sourced from the internet, including BPS, DKI Jakarta government website, and journals. The results showed that DKI Jakarta's regional income from carbon emission tax in 2023 reached Rp 837,210,000 with total gas emissions of 27,970 kiloton. The realization of green buildings in DKI Jakarta in 2023 exceeded the target, reaching 3.99 percent of the target of 2.5 percent, exceeding the target by 1.49 percent. Green property tax in the form of PBB deductions for green buildings is projected not to increase local revenue, but to reduce local revenue from taxes. However, this decrease in revenue is not significant, as the increase in green buildings will attract investors with a potential US$30 billion green investment by 2030. This can be realized if buildings and companies in DKI Jakarta are green building certified. Reduced local revenue will be worth it if accompanied by reduced emissions from increased green buildings.]]>
<![CDATA[Effectiveness Of Tax Return Reporting Via The e-Filling Application ]]>
<![CDATA[Marfiana, Andri]]>;
<![CDATA[Kusumawati, Rahayu]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.892
<![CDATA[This study aims to determine the impact of e-Filling on the effectiveness of Tax Return reporting using the D&M IS Success Model. The research subjects are the academic community in the PKN STAN environment who work independently in the Jakarta area and its surroundings. This group was chosen because they are considered to understand the use of e-Filling reporting applications as academics, but some of them still experience difficulties when filling it out. This research uses primary data consisting of 58 responses that have been collected. Data analysis uses the Partial Least Square (PLS) model with Structural Equation Modelling (SEM) methods. The test results indicate that Information Quality, System Quality, and Intention to Use have a significant positive effect on the Net Benefit of the e-Filling System. Additionally, Intention to Use successfully mediates the impact of Information Quality and System Quality on the Net Benefit significantly. The implication for the government is to continue updating the e-Filling system by considering the factors of information quality and system quality and striving to socialize the use of e-Filling to the public.]]>
<![CDATA[The Threat Of Tax Evasion Practices In the Coal Mining Sector In Indonesia On Economic Security ]]>
<![CDATA[Irmayanti, Dian Putri]]>;
<![CDATA[Yulivan, Ivan]]>;
<![CDATA[Widyarsih, AV. Rahajeng]]>
<![CDATA[ Educoretax Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i6.899
<![CDATA[This research examines tax evasion practices in Indonesia’s coal mining sector, with a focus on identifying methods used and the role of state intelligence in addressing them. Using a qualitative approach, the study collected data through in-depth interviews with government officials, academics, and industry practitioners. The findings reveal six primary tax evasion practices: illegal mining, income and expense manipulation, document bribery, transaction manipulation, and document falsification. These practices significantly reduce state revenue and undermine the integrity of the coal mining sector. Additionally, the analysis emphasizes the importance of early detection and warning efforts by intelligence agencies to combat tax evasion. The study also underscores the need for improved collaboration among government entities and the utilization of information technology to integrate data and strengthen law enforcement.]]>
