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 determinants of transfer pricing: Evidence from Tunisian listed firms ]]>
<![CDATA[Kasraoui, Abdelkader]]>;
<![CDATA[Naoui, Kamel]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.865
<![CDATA[The aim of this paper is to detect the determinants of transfer pricing in the Tunisian economic context. This study uses secondary data from financial statments of listed firms on the Tunis Stock Exchange (BVMT), as well as the notes published in the official bulletins and annual reports provided by the Tunisian Financial Market Council (CMF).The study period covered 10 years, from 2010 to 2019 with 310 observations. We use random effect model to verify financial and economic hypotheses in the Tunisian context. Robustness tests are also used to investigate the transfer pricing determinants’. We find that firm size, sector of activity, reinvestment of profits and tax loss’ imputation have a significant positive impact on the practice of transfer pricing. The originality of this study lies in the importance of the transfer pricing at the level of local companies with the presence of several tax rates in the same tax system, a range of tax incentives granted by the government and the imputation of perpetual loss over several years.These findings may serve the Tunisian government in its fight against transfer pricing.]]>
<![CDATA[Adaptation of Directorate General of Taxes employees participating in the Internal Job Vacancy (IJV) program ]]>
<![CDATA[Solikhatin, Lulus]]>;
<![CDATA[Utomo, Rachmad]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.881
<![CDATA[This research aims to investigate the considerations of employees at the Directorate General of Taxes in participating in the Internal Job Vacancy (IJV) program and their post-placement adaptation practices in the recent workplace. The study adopts a qualitative approach by interviewing individuals who have successfully completed the IJV program and are affiliated with the Directorate General of Taxes. The research describes the various considerations reported by the participants regarding their decision to participate in the IJV program, which are then compared with relevant theories and categorized into four main categories: homebase, passion, organizational policies, and job satisfaction. Furthermore, the research also explores the phenomenon of culture shock and adaptation practices in the recent workplace. The adaptation practices are classified into two categories: job-related and equipment-related adaptation, as well as adaptation with colleagues. Job-related and equipment-related adaptation involves employees participating in training, engaging in self-directed learning, and adopting a "learning by doing" approach. On the other hand, adaptation with colleagues involves open communication and familiarizing oneself with communication practices, including hierarchical communication with managers, within the work environment.]]>
<![CDATA[Improving VAT collection efficiency through policy design and compliance improvement and moderated by control of corruption ]]>
<![CDATA[Wijaya, Suparna]]>;
<![CDATA[Bhuana, Bhima Chandra]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.882
<![CDATA[Value Added Tax (VAT) is increasingly relied upon by an increasing number of economies, as shown by the global trend of increasing standard tax rates, but raises questions about the efficiency of its levy. This study revisits the determinants of VAT collection efficiency by using the C-efficiency ratio approach. Using a dataset of countries in the SEAO region (East Asia, Southeast Asia, and the Pacific), this study was performed quantitatively using a panel data regression analysis. The results show that the government effectiveness index is unlikely to be an appropriate proxy for the compliance gap. In terms of the policy gap, policy changes by increasing the standard VAT rate might reduce the C-efficiency ratio, whereas lowering the VAT registration threshold might not improve the C-efficiency ratio. However, the control of corruption index as a moderating variable could antagonize the negative effect of the VAT standard rate on the C-efficiency ratio. This finding corroborates previous studies and encourages discussion to find variables that better measure compliance and policy gap.]]>
<![CDATA[The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik ]]>
<![CDATA[Hidayah, Fatwatus]]>;
<![CDATA[Kurniawan, Fitri Ahmad]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.908
<![CDATA[Tax regulations undergo dynamic changes in every period of time. This also occurs in tax regulations for income tax 21 (PPh 21), one of which is individual income such as TER (average effective rate). With the average effective rate, individual taxpayers can now find their non-taxable income (PTKP) value more easily. This study intends to examine the effect of changes in the average effective rate (TER) on taxpayers' perceptions of their satisfaction and loyalty at KPP Pratama Gresik. A quantitative approach is applied in this study, with primary data collected through questionnaires distributed to individual taxpayers at KPP Pratama Gresik. The population of this study is all individual taxpayers at KPP Pratama Gresik, with a sample of 100 respondents obtained through accidental sampling technique. Data analysis shows that changes in TER (average effective rate) have a positive influence on the level of taxpayer satisfaction at KPP Pratama Gresik, in accordance with the first hypothesis. The results also support the second hypothesis which states that changes in TER (average effective rate) have a positive influence on taxpayer loyalty at KPP Pratama Gresik. The research contribution for the Directorate General of Taxes (DGT) is that in terms of increasing the tax revenue target, it must be driven by a sense of satisfaction and loyalty of taxpayers in paying taxes.]]>
<![CDATA[Analyzing factors behind the successful adoption of the Samsat Digital National (SIGNAL) application for motor vehicle tax payment ]]>
<![CDATA[Prabowo, Ilham Condro]]>;
<![CDATA[Ramadhia, Muhammad Alifian]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.938
<![CDATA[Officially launched by the Indonesian National Police in early 2023, the Samsat Digital Nasional (SIGNAL) application is a digital platform for motor vehicle tax payments, allowing taxpayers to pay via smartphones. This research aims to identify critical factors influencing the successful adoption of the SIGNAL application, such as perceived ease of use, perceived usefulness, enjoyment, and intention to use on actual use of the application, particularly in South Tangerang, Banten, Indonesia, using the Extended Technology Acceptance Model (TAM). Primary data for this study were collected through a questionnaire distributed to 98 respondents. It was found that 91 respondents met the criteria for taxpayers who had made tax payments using the SIGNAL application. The Data analysis method uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to explore the relationships between the variables. The results indicate that perceived ease of use and enjoyment positively influence users' intention to use, while perceived usefulness does not significantly affect intention to use. However, the intention to use positively significantly affects actual usage. These findings underscore the factors driving e-government service adoption and highlight the importance of user experience in application design. The study contributes to understanding digital service adoption in the public sector, suggesting that future strategies of Indonesian National Police should prioritize ease of use and enjoyment to enhance application usage.]]>
<![CDATA[The influence of sales growth and capital intensity on tax aggressiveness with inventory intensity as a moderating variabel ]]>
<![CDATA[Bahtiar, Bahtiar]]>;
<![CDATA[Wenten, I Ketut]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.965
<![CDATA[This research aims to empirically prove the influence of sales growth and capital intensity on tax aggressiveness, with inventory intensity as a moderating variable. The independent variables used in this research are sales growth and capital intensity, while the dependent variable is tax aggressiveness, and inventory intensity serves as the moderating variable. The population of this research consists of Consumers Non-Cylicals sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection method is purposive sampling, yielding 12 companies or 60 observation samples. The data used are secondary data in the form of audited annual financial statements of each company. This research use Quantitative data analysis methods and associative problem formulation methods with causal relationships are used with the aid of E-views 12 software. The results indicate that sales growth and capital intensity simultaneously effect on tax aggressiveness. Partially, sales growth has a effect on tax aggressiveness, while capital intensity does not have a effect on tax aggressiviness. Additionally, the results indicate that inventory intensity does not moderate (weaken) the effect of sales growth on tax aggressiveness, nor does it moderate (weaken) the effect of capital intensity on tax aggressiveness.]]>
<![CDATA[Analysis of the potential of implementing methane-based carbon tax on food waste in Indonesia ]]>
<![CDATA[Nafi’ah, Zahra Zuhrotun]]>;
<![CDATA[Dinarjito, Agung]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.974
<![CDATA[Indonesia is the largest producer of food waste in Southeast Asia. Food waste is a contributor to greenhouse gases, therefore there needs to be a mechanism to reduce food waste and one of them is through a methane-based carbon tax. This research aims to discuss whether there is potential for implementing a methane-based carbon tax on food waste in Indonesia. This research is a qualitative research approach systematic literature review (SLR) and using the PRISMA method. The literature used is publications published from 2020 to 2024. From the results of the literature review it emerged that there is potential for implementing a methane-based carbon tax as well as implementing a carbon tax on food waste as has been done abroad. It is hoped that this research can become a reference for formulating tax policies related to carbon tax so that it can reduce the impact of food waste which will damage the environment. The limitation of this research is that it has not examined the Government's readiness to implement a methane-based carbon tax.]]>
<![CDATA[Directorate General of Taxes propaganda strategy to build public trust ]]>
<![CDATA[Darpito, Muhammad Harjuno]]>;
<![CDATA[Winata, Winata]]>;
<![CDATA[Kusnarno, E. Tarwo]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.985
<![CDATA[Various corruption cases involving tax officials have eroded public trust in the Directorate General of Taxes. This can be seen from a survey conducted by political indicators in April 2023 which showed that public trust in the Directorate General of Taxes was only 53.7 percent in terms of tax management. This research examines the propaganda strategy of the Directorate General of Taxes in an effort to build public trust. The theory used in this research is Arthur F. Lykke, Jr.'s strategy theory. The research method uses a qualitative design with data collection techniques through interviews and literature studies. The results showed that the Directorate General of Taxes' strategy in building public trust uses human resources and social media (means) to conduct propaganda through Instagram, by prioritizing crisis management on social media (ways) with the aim of building public trust in the Directorate General of Taxes (ends). The Directorate General of Taxes' strategy in building public trust is a combination of using the resources of 44,787 personnel spread throughout Indonesia with the support of increasing social media followers applying the concept of Employee Advocacy and supported by Tax Volunteers for the Country (Renjani) to conduct propaganda through Instagram with the aim of building public trust has succeeded in restoring public trust in the Directorate General of Taxes, this can be seen from the political indicator survey in July 2023 which shows that public trust in the Directorate General of Taxes rose to 83.7 percent in terms of tax management.]]>
<![CDATA[The effect of book tax differences and total asset turnover on profit growth with company size as a moderating variable ]]>
<![CDATA[Prindiaznova Putri, Cindy]]>;
<![CDATA[Hidayati, Wahyu Nurul]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.993
<![CDATA[This research is entitled The Effect of Book Tax Differences and Total Asset Turnover on Profit Growth with Firm Size as a Moderating Variable. This research aims to empirically test and prove the influence of Book Tax Differences and Total Asset Turnover on Profit Growth moderated by Firm Size for Energy Sector companies listed on the Indonesia Stock Exchange in 2018-2022. This research was conducted using quantitative methods and the sampling technique used was purposive sampling. The population in this research is all energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as research samples was 7 companies. The results of this research indicate that book tax differences and total asset turnover simultaneously have a significant effect on profit growth. Meanwhile, the result of research partially proves that only the book tax differences variable has an effect on profit growth. Firm size as a moderating variable is able to strengthen the influence of book tax differences on profit growth. However, firm size does not strengthen or weaken the influence of asset turnover on profit growth.]]>
<![CDATA[Analysis of the changes of income tax provision on goods and services related to gold ]]>
<![CDATA[Pusparini, Putu Dian]]>;
<![CDATA[Budiarsih, Riani]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.1004
<![CDATA[One of the economic transactions that has become a potential taxation for the Directorate General of Taxes (DGT) is gold, where its Income Tax- Withholding are regulated in the Regulation of Finance Minister (PMK). As of May 1, 2023, Income Tax Article 22 on transactions related to gold has changed through the issuance of PMK Number 48 Year 2023. There is a decrease in the Income Tax Article 22 rate from 0.45% to 0.25% and an expansion of the taxation base which was originally only on gold bullion, now extends to gold jewelry and jewelry made of other than gold. This study aims to determine the factors behind and the impact of the issuance of this PMK. The method used in this research is qualitative through interviews with policy makers at the DGT and literature study. The results show that some of the factors that support the issuance of this regulation are due to: the unique characteristics of gold; the absence of special regulations for gold; the need for legal certainty, justice, convenience and simplicity of tax imposition; and the need to encourage business actors to contribute actively. The issuance of this PMK has an impact on optimizing state revenue.]]>
