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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 10 Documents
 1 
Search results for , issue "Vol 5 No 3 (2025)" : 10 Documents clear
The influence of corporate governance on tax avoidance and earning management Syafa’at, Hilal; Dinarjito, Agung
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1388

Abstract

The agency relationship between company owners and company managers raises potential problems between the two due to conflicts of interest. Several issues that reflect agency problems include tax avoidance and earnings management, the aim of which is to provide profits for managers. One tool to prevent tax avoidance and earnings management is good corporate governance. This research aims to analyze the influence of corporate governance in reducing tax avoidance and earnings management. The research method used is descriptive qualitative research approach systematic literature review (SLR) uses framework PRISMA. The references used come from articles published from 2014 to 2024 with a focus on companies in Indonesia. Based on the results of the literature review, there is a tendency that corporate governance can reduce the incidence of tax avoidance and earnings management. However, there are several studies that present the opposite results. This research aims to enhance our understanding of governance studies concerning tax avoidance and earnings management. In addition, we hope this research will highlight the significance of implementing good corporate governance for companies.
ESG risk and tax avoidance: Signaling insights from Indonesian public firms Firmansyah, Amrie; Pratama, Helmi Putra; Valensa, Musyaffa Falma
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.772

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) Risk on corporate tax avoidance among publicly listed firms in Indonesia. While prior research has widely examined the influence of ESG performance and disclosure on corporate fiscal behavior, limited attention has been paid to ESG Risk as a signal of sustainability governance weaknesses. Drawing on signaling theory, this study explores whether firms with higher ESG Risk scores, reflecting greater exposure to unmanaged ESG issues, are more likely to engage in tax avoidance practices. The analysis is based on a quantitative approach using cross-sectional data from 69 companies listed on the Indonesia Stock Exchange in 2022 that Sustainalytics has rated. Multiple linear regression analysis results reveal a significant negative relationship between ESG Risk and tax avoidance. This suggests that firms facing higher sustainability-related risks may attempt to restore their reputation or stakeholder trust by adopting more compliant fiscal strategies. The findings contribute to the literature by demonstrating how ESG Risk may function as a reputational signal that shapes corporate behavior beyond sustainability disclosures.
The influence of ESG, profitability, and leverage on firm value with tax avoidance as an intervening Yulinda, Fany
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1398

Abstract

This research aims to determine the influence of Environmental, Social Governance (ESG), profitability, and leverage on company value with tax avoidance as an intervening variable. The research method used is descriptive and verification. The sampling technique used is non-probability sampling with purposive sampling technique, so the samples used in this research are 80 annual reports of general manufacturing companies listed on the indonesia stock exchange (IDX) during 2018-2022. The data analysis technique used in this research is path analysis using Eviews 12. The research results show that Environmental, Social, Governance (ESG), profitability and leverage   influence tax avoidance. Apart from that, the research results show that Environmental, Social, Governance (ESG), profitability, leverage and tax avoidance influence firm value. Meanwhile, based on indirect test results, it shows that there is an indirect influence of Environmental, Social Governance (ESG), profitability and leverage on firm value through tax avoidance.
Dual benefits? Examining how carbon tax influences green investment and government revenue in Indonesia and China Taufiq, Ahmad; Miftah, Munasiron; Jubaedah, Jubaedah
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1399

Abstract

This study aims to analyze the impact of carbon tax implementation on green investment and state tax revenue through a comparative study between Indonesia and China. The carbon tax is considered a policy instrument that not only drives carbon emission reductions but also creates new economic opportunities, particularly in the renewable energy sector. This research employs a qualitative method using content analysis and a scoping review approach to examine secondary data from various international sources. The findings reveal that the implementation of carbon taxes in both countries significantly contributes to the growth of green investment and state revenue. China has demonstrated global leadership through its carbon tax policies supported by substantial investments in renewable energy sectors such as solar and wind power. Conversely, Indonesia, while at an early stage of implementation, exhibits great potential in attracting green investments with more effective policy support and the development of green energy infrastructure. Additionally, carbon taxes contribute to significant carbon emission reductions, as evidenced by studies highlighting the long-term benefits of this policy. This study concludes that the carbon tax functions not only as a fiscal tool to increase state revenue but also as a catalyst for a sustainable green economic transition. Consistent implementation of carbon taxes, supported by policy frameworks and stakeholder collaboration, has the potential to accelerate the transition toward a low-carbon economy in both countries.
Implementation of information technology utilization in improving the service quality of Kring Pajak Jawahir, Irvan; Tristiyanti, Rahayu; Wijayanti, Tri; Dahlifah, Dahlifah; Zulfiati, Lies
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1404

Abstract

This study aims to analyze the implementation of the use of information technology in improving the quality of tax kring services.in improving the quality of Tax kring services. The method used is descriptive qualitative. Data collection is done by means of triangulation, namely using various data collection techniques such as interviews, observation, and documentation. Interviews were conducted to obtain understanding directly from informants related to the use of information technology, while observation aims to see the process of Kring Pajak service directly. process directly. Interviews were conducted with two main groups, namely Kring Pajak employees and taxpayers who have used the service. Kring Pajak employees and taxpayers who have used this service, with a focus on user experience, information technology system performance, and feedback. user experience, information technology system performance, and suggestions for improvement. for improvement. The duration of the research period was from October 2024 to Janaury 2025. Research results The results show that the implementation of information technology has significantly improved the quality of service to taxpayers, both in terms of ease of access and employee operational efficiency. For Kring Pajak employees, information technology information technology facilitates administrative tasks through automation systems, such as recording tax complaints. recording tax complaints. This research also found several challenges, including limited technological literacy among certain taxpayers, particularly from the older among certain taxpayers, especially from the older age group, as well as technical constraints in the form of slow slowness of the system when many users access it simultaneously. Directorate of Directorate General of Taxes (DGT) needs to improve the information technology infrastructure that supports the Kring Pajak service. supporting the Kring Pajak service.
Analysis of tax compliance among crypto actors in Indonesia: The role of digitalization, rates, and audits Saputra, Kelvin; Tarmidi, Deden
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1423

Abstract

This study aims to examine and analyze the role of tax digitization, tax rates, and tax audit in improving the compliance of individual taxpayers. The research object is crypto traders in Indonesia. This study utilizes primary data obtained using Slovin's formula, resulting in a sample of 100 respondents determined through purposive sampling. The collected data is then analyzed for testing. The data analysis method employed is multiple regression analysis, processed using the SmartPLS application to obtain relevant and accurate results. In the research that has been conducted, the results indicate that tax digitalization and tax rates have a positive influence on taxpayer compliance. However, tax audits do not affect taxpayer compliance.
The compliance ecosystem: Integrating personal, social, and institutional factors in income tax compliance Wijaya, Suparna; Daryatinnisa, Nisrina; Romadon, Rizki Sahrul; Zikri, Rifda Nisrina; Amelia, Sevina Nurul; Quinnita, Vania Patricia
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1426

Abstract

This study aims to analyze the factors that influence individual taxpayer compliance on income tax revenue through a systematic literature review approach. Data were collected from 30 research articles published in nationally and internationally accredited journals between 2019-2024, using strict inclusion and exclusion criteria. The analysis results reveal that taxpayer compliance is influenced by two main factor groups: (1) internal factors, including understanding of tax regulations, tax awareness, intrinsic motivation, and taxpayer perceptions; and (2) external factors, comprising tax service quality, effectiveness of tax sanctions, tax socialization, and implementation of tax technology. The findings also reveal interactions between internal and external factors that synergistically affect taxpayer compliance levels. The theoretical implications enrich the understanding of tax compliance determinants within Indonesia's self-assessment system context, while practical implications provide recommendations for tax authorities to develop integrated strategies targeting improvements in both factor groups to enhance taxpayer compliance.
The knowledge advantage: Revolutionizing tax compliance in the MSME sector Wijaya, Suparna; Nurhastuti, Selvina; Hanifah, Dhiya; Ramadhan, Raihan; Chalista, Amellisa Devana; Luthfianti, Nabila
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1427

Abstract

This study aims to examine how tax knowledge influences tax compliance levels in the MSME sector. The method used is a systematic literature review applying the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, which includes the collection and analysis of various academic sources, journals, and related articles published between 2019-2024. From 43 identified articles, 25 articles met the inclusion criteria for in-depth analysis. The analysis results show that increased tax knowledge is positively related to increased tax compliance among MSME actors. This relationship is mediated by factors such as attitudes toward taxation, perceptions of tax fairness, and tax awareness. The main obstacles faced in strengthening tax knowledge in the MSME sector include the complexity of tax regulations, lack of education and training, and limited resources. This article suggests strategies to improve tax knowledge in the MSME sector, including simplification of tax regulations, development of continuous education programs tailored to MSME characteristics, and utilization of digital technology to expand access to tax information.
The influence of institutional ownership, independent commissioners, and capital intensity on tax avoidance: Evidence from LQ45 non-bank companies in Indonesia Aulia, Aliza Rachma; Irawan, Ferry
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1451

Abstract

This study examines how institutional ownership, independent commissioners, and capital intensity influence tax avoidance in non-bank LQ45 index companies in Indonesia during 2019-2022. Using a quantitative approach with secondary data from 42 companies (168 firm-year observations), we employed panel data regression with Book Tax Difference as the tax avoidance proxy. Results show that institutional ownership and independent commissioners have no significant impact on tax avoidance, while capital intensity positively influences tax avoidance practices. This suggests that companies with higher fixed asset proportions engage more in tax avoidance, likely through depreciation expenses that reduce taxable income. These findings indicate that formal corporate governance mechanisms alone may be insufficient to curtail tax avoidance. The low explanatory power of our model (0.7%) indicates that other factors significantly influence tax planning decisions. Our research contributes to understanding tax avoidance determinants in Indonesia's leading companies and highlights how asset structure affects tax behavior. For regulatory authorities, our findings suggest enhancing tax policies related to fixed asset depreciation and strengthening governance mechanisms beyond formal requirements. Tax authorities should scrutinize depreciation practices in capital-intensive industries and develop more sophisticated audit procedures targeting book-tax differences. Future research should incorporate additional variables such as political connections, executive characteristics, and business complexity, employ alternative tax avoidance measures, and explore moderating relationships to develop a more comprehensive understanding of tax avoidance drivers in emerging markets.
The influence of financial distress, board gender diversity, and CEO profile on tax aggressiveness Yasniar, Maharani; Irawan, Ferry
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1453

Abstract

This research is a quantitative study that aims to determine the effect of financial distress, board gender diversity, and CEO profile on tax aggressiveness. This research uses secondary data in the form of financial reports and annual reports of energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. A total of 110 observation data was collected from 22 sample companies. Hypothesis testing uses panel data regression analysis with the help of STATA software at a significant level of 5%. The results of tests indicate that (1) financial distress has a negative effect on tax aggressiveness, (2) board gender diversity has a positive effect on tax aggressiveness, (3) CEO education has no effect on tax aggressiveness, and (4) CEO generation has no effect on tax aggressiveness.

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