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 effect of company size, profitability, and intangible assets on transfer pricing aggressiveness in energy sector companies listed on the Indonesia and Singapore stock exchange ]]>
<![CDATA[Hadwimantoro, Hadwimantoro]]>;
<![CDATA[Sari, Diana]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1340
<![CDATA[This research investigates the impact of firm size, profitability, and intangible assets on the aggressiveness of transfer pricing in energy sector companies listed on the Indonesia Stock Exchange (IDX) and the Singapore Exchange (SGX). Employing a quantitative descriptive method, the study applies panel data regression analysis to examine the proposed hypotheses. A purposive sampling technique was used to select a sample of 13 energy companies listed on both the IDX and SGX during the 2017–2022 period. The data, spanning six years and comprising 78 observations, were sourced from the annual financial statements published by these companies. Analysis was conducted using eViews12 software. The results indicate that firm size negatively and significantly influences transfer pricing aggressiveness, with larger firms engaging less in aggressive transfer pricing. Meanwhile, profitability has no significant effect, suggesting that financial performance does not necessarily drive firms to engage in aggressive transfer pricing. Conversely, intangible assets positively and significantly impact transfer pricing aggressiveness, showing that firms with higher intangible assets tend to be more aggressive. This study provides empirical evidence on transfer pricing behavior in the energy sector under two different regulatory frameworks, offering insights for regulators and policymakers to monitor companies with substantial intangible assets.]]>
<![CDATA[Review of the implementation of borne-by-government value added tax in the housing sector on the level of home ownership backlog in Indonesia ]]>
<![CDATA[Fadhlurahman, Adam]]>;
<![CDATA[Liyana, Nur Farida]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1341
<![CDATA[The objective of this study is to examine the impact and influence of the Borne by Government Value-Added Tax (PPN-DTP) facility in the housing sector on the backlog rate of homeownership in Indonesia. Additionally, the research seeks to assess the effectiveness of this facility and its potential correlation with housing bubbles, as well as to provide relevant recommendations for future PPN-DTP policies in the housing sector. The study employs a mixed-methods approach, combining descriptive qualitative and quantitative methodologies. Primary data were collected through interviews with academics, officials from the Directorate General of Taxes, and taxpayers. Furthermore, the study utilized secondary data from public documents published by the Central Statistics Agency, the Ministry of Public Works and Housing, Bank Indonesia, and the Ministry of Finance of the Republic of Indonesia. The findings indicate that the PPN-DTP facility in the housing sector has a strong, positive, and significant impact and has proven effective in reducing the homeownership backlog in Indonesia. However, the sustainability of this facility in the long term requires further review, particularly regarding the eligibility criteria for beneficiaries and the urgency of strengthening oversight of the PPN-DTP facility by the Directorate General of Taxes to optimize its outcomes for the Indonesian public.]]>
<![CDATA[Synergy between KPP Pratama Jakarta Menteng Satu and banks in tax collection through account blocking ]]>
<![CDATA[Millatina, Desy]]>;
<![CDATA[Cahyady, Yadhy]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1351
<![CDATA[One of the tax collection actions is blocking the taxpayer's account. The Directorate General of Taxes (DGT) has the authority to access taxpayer financial information in collaboration with banking institutions. This study evaluates the synergy between KPP Pratama Jakarta Menteng Satu and banks in executing account-blocking actions and their contribution to the realization of revenue collection. This research adopts a qualitative methodology, utilizing literature reviews and interviews with the Examination, Assessment, and Collection section for primary data collection, while secondary data is gathered through documentation studies. The synergy between the Tax Office and banks is assessed based on the timeliness of the bank's response to requests and the successful execution of blocking actions on identified accounts. The findings indicate that the effectiveness of this synergy fluctuated over three consecutive years, ranging from ineffective to highly effective. Key obstacles include delayed bank responses, uncertainty regarding account information, discrepancies in customer data, and conflicting priorities between DGT and banks. These challenges have resulted in a consistently low contribution of account-blocking actions to annual collection revenue. Despite these limitations, account blocking remains a critical enforcement mechanism for pressuring taxpayers to settle outstanding arrears. This study underscores the need for enhanced coordination between DGT and banking institutions and improved data accuracy to optimize the effectiveness of account blocking and maximize its contribution to tax collection efforts.]]>
<![CDATA[Key factors influencing MSMEs’ adoption of DJP Online in Indonesia ]]>
<![CDATA[Antoro, Aji Fajar Suryo]]>;
<![CDATA[Thaha, Abdurrahman]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1262
<![CDATA[The Directorate General of Taxes (DGT) continues to develop Direktorat Jenderal Pajak (DJP) Online as an electronic platform for the tax administration of taxpayers. It is essential to create an information technology support system that effectively improves tax collection. The purpose of this study is to analyze the factors that influence the adoption of the DJP Online system by Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) as a conceptual framework. The research method used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the Smart PLS application and involved a sample of 152 MSMEs spread across South Jakarta, Bandung, and Surakarta. The results of hypothesis testing show that experience, compatibility, complexity, perceived ease of use, and perceived usefulness have different influences on the adoption of DJP Online. These factors need to be considered by DGT to increase the adoption of DJP Online. The implication of these findings is the importance of making DJP Online easier to use, compatible, and fulfilling perceived usefulness to encourage MSMEs to use this platform to increase the effectiveness and efficiency of tax administration and ultimately increase tax revenue in Indonesia.]]>
<![CDATA[Altruism and tax compliance: Unveiling the dual role of charitable giving and social norms in global tax evasion ]]>
<![CDATA[Ramadhan, Muhammad Rheza]]>;
<![CDATA[Widiarto, Fajar]]>;
<![CDATA[Liriyansah, Bismar]]>;
<![CDATA[Khusaini, Fachrul]]>;
<![CDATA[Arifandi, Budi]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1316
<![CDATA[This study investigates the relationship between altruistic behaviors and tax evasion, using panel data from 172 countries spanning 2011 to 2020. The analysis focuses on three dimensions of altruism—helping strangers, volunteering, and donating to charity—derived from the World Giving Index, while tax evasion is proxied by the size of the informal economy as estimated by the IMF. With a final sample of 1,103 country-year observations, the study employs a fixed effects regression model to account for unobserved, time-invariant heterogeneity across countries and global shocks over time. GDP per capita, sourced from the World Bank, is included as a control variable. The findings reveal a dual relationship: the percentage of individuals helping strangers is negatively correlated with tax evasion, suggesting that strong social norms and intrinsic motivations for altruistic behavior promote tax compliance. In contrast, the percentage of individuals donating to charity is positively correlated with tax evasion, indicating that charitable giving may sometimes rationalize non-compliance through mechanisms like the Crowding-Out Hypothesis or the Compensatory Altruism Hypothesis. Volunteering, however, shows no significant effect on tax evasion. These results underscore the complexity of the relationship between pro-social behaviors and tax compliance. Policymakers are encouraged to promote social norms that foster both altruism and tax compliance while carefully designing tax incentives for charitable giving to prevent unintended consequences. This study contributes to the literature by providing nuanced insights into the interplay between altruistic behaviors and tax evasion on a global scale, highlighting the importance of context in understanding compliance behaviors.]]>
<![CDATA[The effect of financial performance and corporate governance on tax avoidance with environmental performance as a moderator ]]>
<![CDATA[Martiningsih, Sri]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1320
<![CDATA[This study aims to examine the influence of financial performance and corporate governance on tax avoidance, with environmental performance acting as a moderating variable. Tax avoidance is designated as the dependent variable, while profitability (ROA), managerial ownership, the composition of independent commissioners, and auditor quality are regarded as independent variables. Corporate Social Responsibility (CSR) is recognized as both an indicator of environmental performance and a moderating variable. The study employs a quantitative methodology utilizing purposive sampling, focusing on banking entities listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. Data analysis is executed through multiple regression, T-tests, and F-tests using SPSS Version 25. The findings reveal that financial performance (profitability) and environmental performance (CSR) exert a significant negative impact on tax avoidance. Furthermore, CSR enhances the effect of profitability on tax avoidance. Conversely, managerial ownership, the size of the independent board of commissioners, and auditor quality do not exhibit a significant influence on tax avoidance. The research also indicates that environmental performance does not moderate the effects of managerial ownership, the size of the independent board of commissioners, and auditor quality on tax avoidance. The implications of this study highlight the necessity of integrating CSR into business strategies to foster ethical tax practices. These findings contribute to the broader discourse on tax compliance and corporate governance, offering valuable insights for stakeholders aiming to reconcile financial goals with social responsibilities.]]>
<![CDATA[Tax collection obstacle resolution strategy and taxpayer profile validity: Case study: KPP Madya Palembang ]]>
<![CDATA[Fenta, Nadya Diti]]>;
<![CDATA[Tresnajaya, Rd. Tatan Jaka]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1323
<![CDATA[This study aims to analyze the obstacles in the tax collection process and the validity of taxpayer profiles at KPP Madya Palembang. This research is motivated by significant challenges in achieving national revenue targets, particularly in resolving tax collection arrears. The study employs a qualitative method with a case study approach to explore the phenomenon in depth. Primary data were obtained through interviews with four informants, while secondary data were gathered through literature reviews and document analysis to provide a comprehensive perspective. The findings reveal three main categories of tax collection obstacles: technical, administrative, and potential future challenges. Technical obstacles are related to practical and operational issues in the field, administrative obstacles include procedural and administrative processes, while future challenges involve limited resources and preparations for Coretax 2025. Proposed strategies include regularly updating taxpayer data, enhancing inter-agency coordination, and implementing automated tax collection systems. The novelty of this research lies in the specific categorization of obstacles into three main categories analyzed in an integrated manner, as well as an in-depth exploration of the relationship between taxpayer profile validity and tax collection effectiveness using recent data (2021–2023). Furthermore, the study’s focus on a specific location, KPP Madya Palembang, provides contextually relevant recommendations. This study concludes that synergy between addressing tax collection obstacles and ensuring the validity of taxpayer data is crucial to sustainably increasing national revenue while supporting efficient and transparent fiscal management practices.]]>
<![CDATA[The effect of corporate governance, financial distress, tax incentives, and firm size on accounting conservatism in the Indonesia banking sectors ]]>
<![CDATA[Aulia, Afra]]>;
<![CDATA[Praptiningsih, Praptiningsih]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1324
<![CDATA[The objective of this study is to examine the effect of corporate governance, financial distress, tax incentives, and firm size on accounting conservatism in the banking sector in Indonesia. Corporate governance mechanisms in this study are represented by managerial ownership and institutional ownership, reflecting the role of governance structures in influencing accounting practices. The study analyzes a total of 75 data units derived from 25 banking companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period, selected through purposive sampling. This research employs a quantitative research method and relies on secondary data sources, such as annual reports and company financial statements. The analysis technique used is multiple linear regression technique using Stata version 13. The results of the study prove that there is a negative significant effect of financial distress and tax incentives, but there is no significant effect of managerial ownership, institutional ownership, bank size on accounting conservatism.]]>
<![CDATA[Analysis of regional tax potential in Toba Regency: A Study on the potential of hotel and restaurant taxes in Toba Regency ]]>
<![CDATA[Sitorus, Laurenza]]>;
<![CDATA[Tambunan, Frederik Halomoan]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1326
<![CDATA[Compared to other regencies and cities in North Sumatra, the performance of Toba Regency's Local Revenue (PAD) is still below the average (6.51% compared to 9.35%). As a tourist destination, Toba Regency has significant potential to enhance local taxes, particularly hotel and restaurant taxes. Data from the past nine years shows a consistent increase in both hotel and restaurant taxes in Toba Regency. This indicates that the potential for these taxes can still be optimized further. This research employs both quantitative and qualitative methods, using a macro and micro approach. The macro approach involves calculating the Compound Annual Growth Rate (CAGR), while the micro approach uses calculations based on field survey data. The data sources include primary data from taxpayer surveys and secondary data, which consists of historical information from the BPPD of Toba Regency, the Central Statistics Agency, the Provincial Government of North Sumatra, and the DJPK Ministry of Finance. The findings of this study show that the actual revenue from hotel and restaurant taxes in Toba Regency is still below the potential tax value.]]>
<![CDATA[The impact of tobacco excise revenue sharing (DBH CHT) on public health with the number of cigarettes smoked as a moderating variable in East Java Province ]]>
<![CDATA[Nugroho, Edi]]>;
<![CDATA[Harsoyo, Allamanda Titania]]>;
<![CDATA[Ilyas, Guntoro]]>;
<![CDATA[Dewi, Cynthia Atika]]>;
<![CDATA[Siagian, Maria Florensia]]>;
<![CDATA[Utomo, Rachmad]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1334
<![CDATA[This study aims to analyze the effect of Tobacco Excise Revenue Sharing Fund (DBH CHT) on public health in East Java Province with the number of cigarettes smoked as a moderating variable. One of the priorities in the allocation of DBH CHT is in the health sector, which is expected to increase the Public Health Index (IKM) with the right allocation. This study uses a quantitative method with secondary data sourced from the Directorate General of Fiscal Balance and the Central Statistics Agency covering the period 2019-2022. The hypothesis in this study was tested using the Multiple Linear Regression model for panel data. The results showed that DBH CHT had a positive and significant effect on IKM in East Java, while the number of cigarettes smoked did not significantly moderate the relationship. This shows that the allocation of DBH CHT is effective in improving public health, although cigarette consumption is still high. This study concludes that improving health facilities and programs funded by DBH CHT play an important role in improving public health, but controlling cigarette consumption is still a challenge.]]>
