cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
suparna wijaya
Contact Email
educoretax.jurnalku@gmail.com
Phone
+6287780663168
Journal Mail Official
educoretax.jurnalku@gmail.com
Editorial Address
Tangerang Selatan, Banten, Indonesia
Location
Unknown,
Unknown
INDONESIA
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 3 Documents
 1 
Search results for , issue "Vol 5 No 11 (2025)" : 3 Documents clear
The influence of internal company factors on capital structure: An empirical study of the IDX80 Index for the 2019-2023 period Safitri, Nur Khofifah; Octavia, Evi
Educoretax Vol 5 No 11 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i11.1954

Abstract

Capital structure a crucial role because it directly impacts a company's financial position. Capital structure is a fundamental factor related to a company's funding decisions, both through long-term and short-term debt. This study aims to analyze the effect of sales growth, profitability as measured by Return on Assets (ROA), and asset structure as measured by Tangibility Assets (TA), on capital structure as measured by Debt to Equity Ratio (DER). This study employed a quantitative approach with a purposive sampling technique. The population of the study was 32 companies listed on the IDX80 Index during the 2019–2023 period, resulting in a total of 160 samples. The analysis used panel data regression with Eviews 13 software. The results showed that sales growth, profitability, and asset structure did not affect capital structure in companies listed on the IDX80 index during that period.
The effect of internal control and transformational leadership style on employee performance, using work motivation as a moderating variable (Case study of several rural banks (BPR) in Lampung) Kurniasari, Dwi; Christina, Veronica
Educoretax Vol 5 No 11 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i11.1963

Abstract

This study aims to identify solutions to the problems faced by Rural Banks (BPR) in Lampung related to low employee performance. The low level of employee performance is presumed to be caused by internal control and transformational leadership factors. The research was conducted at five Rural Banks (BPR) in Lampung, with data collected through questionnaires distributed to 152 operational employees. Of these, 110 responses were returned and deemed suitable for analysis. The data were then analyzed using multiple regression with the Moderated Regression Analysis (MRA) method. The results show that internal control has a significant effect on employee performance, and transformational leadership also significantly influences employee performance. Work motivation is proven to strengthen the relationship between internal control and transformational leadership on employee performance. Based on these findings, the study suggests that companies should strengthen their internal control systems, consistently apply transformational leadership in employee empowerment, and enhance both intrinsic and extrinsic motivation programs to improve employee commitment and productivity.
Between global design and domestic realities: Institutional capacity, policy space, and the implementation of OECD Pillar Two Wardana, Arief Budi
Educoretax Vol 5 No 11 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i11.1968

Abstract

Pillar Two of the OECD/G20 Inclusive Framework is often presented as a technocratic solution to curb profit shifting and harmful tax competition by introducing a global minimum tax. This article argues that Pillar Two cannot be understood solely as a technical instrument, but rather as a worldwide institutional reform with significant distributional, capacity-related, and legitimacy implications. This study adopts a qualitative–narrative approach, drawing on panel interviews with key actors in international tax governance, including academics, national tax authorities, policy advisors from developing countries, and corporate tax executives from multinational enterprises. The analysis is guided by an integrated theoretical framework combining historical institutionalism, global tax governance theory, the international political economy of taxation, policy capacity theory, and the Narrative Policy Framework. The findings show that Pillar Two is perceived as a layered institutional reform implemented within heterogeneous domestic tax systems, resulting in structurally embedded complexity and variation in implementation. Actor narratives—particularly from the Global South—highlight significant uncertainty about net revenue outcomes and concerns about policy space erosion from the neutralisation of tax incentives. Fragmented global engagement and uneven administrative capacities further reinforce ambivalent assessments of Pillar Two's effectiveness.

Page 1 of 1 | Total Record : 3

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 6 No 1 (2026) Vol 5 No 12 (2025) Vol 5 No 11 (2025) Vol 5 No 9 (2025) Vol 5 No 8 (2025) Vol 5 No 7 (2025) Vol 5 No 6 (2025) Vol 5 No 5 (2025) Vol 5 No 4 (2025) Vol 5 No 3 (2025) Vol 5 No 2 (2025) Vol 5 No 1 (2025) Vol 4 No 12 (2024) Vol 4 No 11 (2024) Vol 4 No 10 (2024) Vol 4 No 9 (2024) Vol 4 No 8 (2024) Vol 4 No 7 (2024) Vol 4 No 6 (2024) Vol 4 No 5 (2024) Vol 4 No 4 (2024) Vol 4 No 3 (2024) Vol 4 No 2 (2024) Vol 4 No 1 (2024) Vol 3 No 4 (2023) Vol 3 No 3 (2023) Vol 3 No 2 (2023) Vol 3 No 1 (2023) Vol 2 No 4 (2022) Vol 2 No 3 (2022) Vol 2 No 2 (2022) Vol 2 No 1 (2022) Vol 1 No 4 (2021): Desember 2021 Vol 1 No 3 (2021): September 2021 Vol 1 No 2 (2021): Juni 2021 Vol 1 No 1 (2021): Maret 2021 More Issue