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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"Vol 4 No 9 (2024)"
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<![CDATA[Can reducing corporate income tax rates decrease tax avoidance? ]]>
<![CDATA[Nugraha, Satria Yudha]]>;
<![CDATA[Saud, Yehezkiel Victor]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.773
<![CDATA[This research aims to examine and analyze the effect of reducing corporate income tax rates on tax avoidance practices carried out by non-cyclical consumer sector companies. This research involves secondary data analysis using the Panel Data Regression approach with 6 research samples taken from the non-cyclical consumer sector on the LQ45 index for the 2018-2022 period. The total sample used in the study amounted to 30 observations based on purposive sampling. The test results show that reducing the corporate income tax rate positively and significantly affects tax avoidance practices in non-cyclical consumer sector companies on the LQ45 index. This research is expected to encourage the government to formulate other tax incentive policies and provide insights into the effectiveness of the implemented tax policies. One of the expected objectives of companies utilizing tax incentives is to accelerate the economic growth of society. Lower tax burdens are hoped to encourage companies to expand their businesses and potentially absorb more labor, triggering multiplier effects in the economic sector to advance public welfare. In terms of literature, this research contributes to enriching the discussion about the effect of reducing corporate tax rates on companies' tax avoidance, and it is expected to contribute to the development of tax accounting literature.]]>
<![CDATA[MSME taxpayer compliance in Pekanbaru from the perspective of tax understanding, tax sanctions and tax socialization ]]>
<![CDATA[Angelina, Vivian]]>;
<![CDATA[Jayanto, Veronica]]>;
<![CDATA[Firmansyah, Amrie]]>;
<![CDATA[Trisnawati, Estralita]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.819
<![CDATA[The tax authorities in Indonesia continue to make extensive efforts to increase tax revenue, which is the main source of state revenue. This extensification focuses on increasing individual tax revenue, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of tax understanding, tax sanctions, and tax socialization on the level of taxpayer compliance of MSMEs in Pekanbaru. The study uses a quantitative method with the Structural Equation Model (SEM) approach. Data were obtained through an online questionnaire survey from MSME business actors in Pekanbaru City. A purposive sampling technique was used to select 32 respondents as research samples. The sample criteria include business actors domiciled in Pekanbaru who calculate and pay taxes independently and meet MSME criteria based on applicable regulations. The study results indicate that tax understanding and tax sanctions positively affect the level of taxpayer compliance of MSMEs in Pekanbaru. However, tax socialization does not show a significant effect on taxpayer compliance. This study provides insight into tax compliance patterns outside Java that can be considered when making regulations by the tax authorities in Indonesia.]]>
<![CDATA[International tax dispute resolution through mutual agreement procedure in Indonesia: Past, present, and future ]]>
<![CDATA[Defi, Defi]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.1055
<![CDATA[Mutual Agreement Procedure (MAP) is widely recognized as an international tax dispute resolution mechanism to resolve double taxation among jurisdictions, generally governed under Article 25 of double taxation agreements. To strengthen the effectiveness and efficiency of MAP, the Organisation for Economic Co-operation and Development (OECD) released the BEPS Action 14 report. To adapt to international best practices and peer-review recommendations, Indonesia, under the Directorate General of Taxes (DGT) Ministry of Finance of Indonesia, enacted several changes to its MAP domestic rules. This study aims to provide an analysis of developments of MAP regulations in Indonesia and to analyze its implementation to relieve double taxation and to adapt to both international best practices and international examinations through peer review in the Forum on Tax Administrations (FTA) on MAP. The author uses a doctrinal-empirical method with a historical approach with data set from 2016 to 2022. The findings indicate that Indonesia has had positive developments in its legal framework and practices in successfully concluding many MAP cases within the recommended time frame of 24 months. To enhance MAP in the future, DGT needs to deliver detailed guidance on multilateral MAP, to provide a secure transparent digitalized administration system to both treaty partners and taxpayers, and to be aware of MAP arbitration with the recent development of global consensus under Two-Pillar Solution.]]>
<![CDATA[The influence of tax knowledge, tax awareness, and tax morality on tax compliance of MSMEs in the Kebon Bawang Urban Village, North Jakarta ]]>
<![CDATA[Izdhihar, Rendy Farrel]]>;
<![CDATA[Tarmidi, Deden]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.1077
<![CDATA[This study aims to test and analyze the Influence of Tax Knowledge, Tax Awareness, and Tax Morality on Tax Compliance of MSME Taxpayers residing in the Kebon Bawang Village area, North Jakarta. This research method uses the Nonprobability sampling method using Accidental Sampling and using the Hair formula with a research sample of 100 respondents. The results of this study are (1) Tax knowledge does not have a positive effect on MSME taxpayer compliance. (2) Tax awareness has a positive effect on MSME taxpayer compliance. (3) Tax morality has a positive effect on MSME taxpayer compliance. The conclusion from the study indicates that tax knowledge does not influence SMEs taxpayers' compliance due to the lack of knowledge among SMEs taxpayers about the payment deadlines for their tax obligations.]]>
<![CDATA[Effectiveness of tax incentives in optimizing corporate income tax revenue: Case study public listed company tax office ]]>
<![CDATA[Innekeputri, Nindia]]>;
<![CDATA[Aribowo, Irwan]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.1093
<![CDATA[Tax revenue is a key component of the Indonesian State Budget (APBN) and plays a strategic role in national development. This study aims to analyze the impact of the implementation of the income tax rate reduction policy and tax incentives based on Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on corporate income tax revenue at Public Listed Company Tax Office. The research methodology used is qualitative descriptive, with primary data obtained through interviews with tax officials and tax consultants, and secondary data from tax revenue documentation and related literature. The findings show that the reduction in corporate income tax rates and the provision of tax incentives for publicly listed companies significantly impact the optimization of tax revenue at the Public Listed Company Tax Office. The largest contribution to corporate income tax revenue comes from companies listed on the Indonesia Stock Exchange (IDX), with a dominant contribution from companies conducting Initial Public Offerings (IPOs). The study also identifies several factors affecting the optimization of corporate income tax revenue, including tax awareness and corporate tax morale. These findings provide important insights into how tax policies can be optimized to improve taxpayer compliance and tax revenue, as well as their contribution to national economic growth.]]>
<![CDATA[Analysis of interest expense deduction in transfer pricing dispute in Indonesia ]]>
<![CDATA[Nasikhudin, Nasikhudin]]>;
<![CDATA[Supriyadi, Supriyadi]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.1115
<![CDATA[This study provides a comprehensive examination of interest expense disputes within the context of transfer pricing in Indonesia. Multinational enterprises frequently employ transfer pricing mechanisms to reduce their tax obligations, often leading to legal challenges in tax courts. The research employs a qualitative methodology, focusing on a detailed analysis of several tax court verdicts related to interest expense disputes. The primary dataset comprises appellate verdicts available from the official tax court repository. The study identifies key factors influencing the outcomes of such disputes, including the strength of the evidence presented, the consistency between recorded contracts and actual economic conditions, coherence between transfer pricing documentation and real-world practices, the legitimacy and rationality of the loan arrangements, utilization of reliable comparability data, and substantive arguments concerning the applicability of the Debt-to-Equity Ratio (DER) for assessing interest expense reasonableness. Furthermore, the research underscores crucial considerations for taxpayers, such as the role of DER in determining expense reasonableness, the regulatory framework governing interest-free loans, methodologies for applying the arm’s length principle in interest expense transactions, and the importance of meticulous documentation in transfer pricing files (TP Documentation).]]>
<![CDATA[Income tax withholding for Indonesian workers abroad: An observation analysis ]]>
<![CDATA[Hasan, Hasan]]>;
<![CDATA[Tarmidi, Deden]]>;
<![CDATA[Akbar, Taufik]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.1119
<![CDATA[This study aims to analyze the aspects of taxation on the income of Indonesian workers abroad, both in terms of policy and implementation. The research was conducted with a qualitative approach using the literature method on income tax rules for taxpayers abroad, as well as the interview method to 5 informants of Indonesian workers abroad about the implementation of these rules on the income earned by the informants. Regulators in Indonesia have issued Minister of Finance Regulation No. 18 of 2021, Income Tax Law article 24, and Tax Harmonization Law which regulates the taxation status of overseas workers. The results of interviews from informants explain that the majority of Indonesian workers lack understanding of taxation rules on tax status and income tax withholding processes based on Indonesia’s tax rule or tax rules in the country where the informant works. This result can be an input for Indonesian regulators in optimizing the process of socialization and tax education for Indonesian workers who will and are working abroad. ]]>
<![CDATA[Strategic partnerships in the implementation of bonded recycling zones to support circular economy in Banten, Indonesia ]]>
<![CDATA[Wahyudi, Imam Tri]]>;
<![CDATA[Riesfandiari, Indri]]>;
<![CDATA[Umardani, Agustyan]]>;
<![CDATA[Nuryanto, Tony]]>;
<![CDATA[Firman, Firman]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.1122
<![CDATA[The purpose of this study is to explore the strategic partnerships role of Bonded Recycling Zones (KDUB) in facilitating Indonesia's transition to a circular economy and enhancing sustainable development. Utilizing a qualitative research approach, the study employs in-depth interviews with key stakeholders from various government agencies and the recycling industry, alongside a comprehensive analysis of policy documents. The findings reveal significant opportunities within the KDUB framework, yet also highlight critical gaps in inter-agency coordination, particularly in monitoring and evaluation processes, which are vital for aligning recycling practices with national strategic objectives and environmental standards. The research also underscores the positive impact of fiscal incentives on the recycling sector, while identifying the necessity for more efficient licensing procedures and clearer regulatory guidelines. This study offers original insights into the complexities of policy implementation in the context of circular economy initiatives, providing valuable recommendations for enhancing the effectiveness of KDUB policies and fostering stronger governmental collaboration.]]>
<![CDATA[Analysis of financial and non-financial aspects in determination of transfer pricing ]]>
<![CDATA[Soap, Silva Fahsya Abdulrachman]]>;
<![CDATA[Djati, Annisa Aulia]]>;
<![CDATA[Grace, Vania Regina]]>;
<![CDATA[Putri, Destiana Amelia]]>;
<![CDATA[Huwaida, Najla]]>;
<![CDATA[Wijaya, Suparna]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.1124
<![CDATA[This research aims to analyze financial and non-financial aspects in determining transfer pricing. Transfer pricing is a crucial practice in the management of multinational companies as it directly impacts company profits, tax obligations, and relationships with investors. In transfer pricing practices, many companies misuse this method to manipulate prices for certain benefits. Transfer pricing practices occur due to various influencing factors. This research employs a descriptive analysis method using a literature review approach. A total of 30 previous studies from the period 2019 - 2024 were used as research samples, sourced from both national and international journals. Based on these previous studies, several variables were found to influence transfer pricing actions, observable from financial aspects such as profitability, taxes, and leverage, as well as non-financial aspects such as tunneling incentives, bonus mechanisms, and company size.]]>
<![CDATA[The role of sanctions and incentives in improving tax enforcement: A comparative study of developing countries ]]>
<![CDATA[Putri, Devira Kusuma]]>;
<![CDATA[Arum, Lingga Sekar]]>;
<![CDATA[Duha, Nickyta Arcindy]]>;
<![CDATA[Raisyah, Harfakhriz]]>;
<![CDATA[Junior, Fransiskus]]>;
<![CDATA[Wijaya, Suparna]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i9.1127
<![CDATA[Tax enforcement is an important aspect of governance, and the use of sanctions and incentives plays an important role in shaping taxpayer compliance behavior. This research investigates the role of sanctions and incentives in enhancing tax enforcement in developing countries through a comprehensive literature study. By comparing strategies from advanced economies, analyzing factors influencing the effectiveness of sanctions and incentives, and exploring policy implications, the study provides valuable insights to optimize tax enforcement mechanisms. Findings highlight the importance of balancing sanctions and incentives, key factors influencing compliance behavior, and policy implications for enhancing tax enforcement in developing countries.]]>
