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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
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Search results for , issue "Vol 5 No 5 (2025)" : 10 Documents clear
The effectiveness of sugar tax in controlling sugar consumption Haniyah, Rizqi; Johantri, Bagas; Sustiyo, Joko
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1519

Abstract

Excessive sugar consumption contributes to the increasing prevalence of obesity and chronic diseases such as type II diabetes mellitus and cardiovascular diseases. Indonesia ranked fifth in the number of diabetes cases in 2021, and this number is projected to rise to 28.6 million by 2045. One policy to control sugar consumption is the implementation of a sugar tax on sugar-sweetened beverages (SSBs). This study employs a systematic literature review (SLR) approach to analyze the impact of the sugar tax from economic, social, and political perspectives. Out of 2,719 articles being initially screened, 18 relevant articles were selected for analysis. The findings indicate that the effectiveness of the sugar tax depends on the tax rate, implementation strategies, and stakeholder support. Furthermore, the success of this policy requires cross-ministerial coordination, public education, and transparency in revenue allocation. Without a multidisciplinary approach, the sugar tax risks becoming a controversial policy that merely serves as a government revenue source.  
Determinants of tax avoidance with firm size as a moderating variable Neltiani, Andini; Rusliyawati, Rusliyawati; Astarani, Juanda
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1549

Abstract

In the context of the growing consumer goods industry, tax avoidance practices are increasingly viewed not only as a means of efficiency but also as an integral part of corporate strategy. This study analyzes the impact of profitability, leverage, and firm age on tax avoidance, while also assessing the role of these three factors in moderating the relationship between firm size and tax avoidance. The research involved a sample of 20 firms in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the years 2020 and 2023, with analysis conducted using the Moderated Regression Analysis (MRA) approach and EViews 12 software. The results indicate that profitability and leverage do not significantly affect tax avoidance. Conversely, firm age has been shown to have a positive impact. In the moderation analysis, only firm age serves as a significant moderating variable, while leverage does not. These findings suggest that the age and internal characteristics of a firm exert a more substantial influence on tax strategies compared to other financial ratios. Consequently, tax policies should be formulated with careful consideration of the unique characteristics of the consumer goods sector. This study contributes to the literature on agency theory, as well as to practices in corporate tax management and financial strategy.
User satisfaction analysis of e-filing system in reporting annual tax returns for individual taxpayers Nurlanda, Balqis Yessa; Saebani, Akhmad
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1560

Abstract

This study aims to determine the effect of system quality, service quality, and ease of use on user satisfaction of the e-Filing tax system for individual taxpayers. The existence of complaints related to technical aspects and understanding of use indicates the importance of evaluating user satisfaction. Therefore, this study was conducted to analyze the extent to which users are satisfied with the e-Filing system in reporting Annual Tax Returns, so that it can be the basis for improving tax services in the future. The research approach used is a quantitative method with primary data, and sampling using the snowball sampling technique. The research sample collected and processed was 127 samples with individual taxpayer respondents. The research data was processed using the Structural Equation Model with the help of SmartPLS 4 statistical software with a significance level for accepting the research hypothesis of 5%. The results of testing the research hypothesis indicate that the variables of system quality and ease of use have a significant positive effect on user satisfaction of the e-Filing tax system for individual taxpayers. However, the variable of service quality does not affect user satisfaction of the e-Filing tax system for individual taxpayers.
Ex ante and ex post approaches in transfer pricing documentation: A review of PMK 172 of 2023 and examination practices by the tax officers Irawan, Ferry; Gumilang, Galih
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1590

Abstract

This article examines the mismatch between ex ante and ex post approaches in the preparation of transfer pricing documentation in Indonesia. While Ministry of Finance Regulation No. 172/2023 clearly mandates the use of the ex ante approach—where documentation is prepared based on information available at or before the time of the transaction—tax auditors often apply the ex post approach during audits by assessing actual outcomes. This inconsistency creates legal uncertainty and may discourage voluntary compliance among taxpayers. Using a normative-qualitative method and literature review, this study explores the issue from the perspective of regulations, audit practices, and international guidelines. A case study is included to illustrate how ex post adjustments can lead to disputes despite compliance with regulatory expectations. The article calls for harmonization between policy and enforcement practices to foster a more consistent, fair, and predictable tax system in Indonesia.
Director with foreign experience, CSR, profitability, leverage on tax avoindance: Firm size as moderate Pratiwi, Winna; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1591

Abstract

This study investigates the influence of several key variables namely director with foreign experience, Corporate Social Responsibility (CSR), profitability, and leverage on tax avoidance, firm size positioned as a moderating factor. The research is centered on manufacturing firms within the basic and chemical industry sectors, specifically those engaged in the pulp and paper segment, and listed on the Indonesia Stock Exchange (IDX) between 2014 until 2023. Profitability is gauged by ROE, leverage is quantified using DER, and the degree of tax avoidance is measured through the ETR. This study applies a verificative research approach, focusing on a target population of nine manufacturing companies. Through the implementation of an unbalanced panel sampling technique, 80 firm-year observations were ultimately selected as the research sample. Secondary data were sourced from the IDX platform and official company websites, encompassing published financial statements and annual reports over the defined research period. Data analysis was carried out using panel data regression techniques with the assistance of E-Views version 13 software. The empirical outcomes highlight that directors with overseas exposure, active CSR engagement, and higher profitability are associated with lower levels of tax avoidance behavior. Conversely, companies with greater leverage tend to exhibit more aggressive tax minimization strategies. Firm size significantly moderates these relationships: it amplifies the negative impact of foreign directorships, CSR initiatives, and profitability on tax avoidance, while reinforcing the positive influence of leverage on such behavior. These findings indicate that internal factors drive firms' tax strategies, with firm size either amplifying or reducing their impact.
The future of tax services: Coretax as a technology-based breakthrough Rizky, Annur Muhammad; Nurhidayat, Muhamad Rifqi; Yasar, Muhammad Miftah Babil
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1593

Abstract

This study aims to evaluate the implementation of the Coretax Administration System (Coretax) as a form of digitization of the tax administration system in Indonesia. The method used is a qualitative descriptive approach with purposive sampling techniques, involving four main groups of informants: Directorate General of Taxes (DJP) employees, academics, tax consultants, and business actors. The research focuses on analyzing technological readiness, supporting and inhibiting factors in implementation, and perceptions of Coretax 's effectiveness. The results show that the system has sufficient technological readiness, supported by cutting-edge features such as the use of artificial intelligence (AI) and big data. In addition, Coretax is considered capable of improving service efficiency, taxpayer compliance, and contributions to state revenue. However, challenges remain in the form of suboptimal system stability, limited digital literacy among users, and the lack of comprehensive integration of all tax administration processes. The study recommends improving technological infrastructure, providing digital education for users, expanding system integration, and further leveraging AI technology to realize Coretax as an inclusive, sustainable, and globally standardized digital tax system.
The influence of social norms and perceived fairness on voluntary tax compliance: The mediating role of personal norms and trust in government Marfiana, Andri; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1670

Abstract

This study aims to analyze the factors influencing voluntary tax compliance in Indonesia, with a focus on social norms, personal norms, perceived of fairness, and trust in the government. The method employed is a quantitative approach using surveys, involving the distribution of questionnaires to individual taxpayers who are not employees in the Jabodetabek area. The data were analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling) to test the relationships among the variables in the research model. The results of the study show that social norms positively influence voluntary tax compliance, both directly and through the formation of personal norms as a mediator. Furthermore, the Perceived of fairness in the tax system was found to enhance trust in the government, which in turn positively affects voluntary tax compliance. These findings provide important insights that psychological and social factors, such as social norms, fairness, and trust in the government, play a key role in enhancing voluntary tax compliance. Therefore, it is recommended that tax policies focus on improving fairness and transparency, as well as strengthening social norms that support tax compliance.
The moderating role of board gender diversity: leverage and tax avoidance Jimmy, Jimmy; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1663

Abstract

This study examines the effect of leverage on tax avoidance, and also examines the moderating influence of the director's gender diversity in that relationship, particularly in the property and real estate sector. This study uses secondary data, which is the annual reports of companies listed in the Indonesian Stock Exchange for the period 2021-2023, retrieved from www.idx.co.id. Based on purposive sampling, the total samples are 87 observations. The analytical method of this study is multiple linear regression analysis with a random effect approach for panel data. The result shows that leverage has a negative effect on tax avoidance, and director gender diversity doesn’t succeed in moderating the positive influence of leverage on tax avoidance in property and real estate companies that are listed on the Indonesian Stock Exchange for the years 2021-2023. This study provides implications for the Directorate General of Taxes (DGT) in mapping the characteristics of companies that are prone to tax avoidance.
The impact of corporate governance and the covid-19 crisis on earnings management practices in the tourism sector Sebastian, Marcellino Ferdinand; Irawan, Ferry
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1674

Abstract

The objective of this quantitative research is to examine how the COVID-19 pandemic and elements of corporate governance influence earnings management in tourism-related businesses in Indonesia. The absolute value of discretionary accruals based on the Kothari model is used as the dependent variable to measure earnings management. Internal ownership, board size, the percentage of independent commissioners, audit committee participation, and a dummy variable for the COVID-19 pandemic constitute the independent variables of this study. Leverage (DER), profitability (ROE), and the market price-to-book value ratio (PBV) are also included as control variables in this research. With a total of 80 observations collected through purposive sampling, the research sample consists of 20 tourism sector companies listed on the Indonesia Stock Exchange for the period of 2020–2023. Panel data regression using STATA 17 software was used for data analysis. The research findings indicate that while board size, the percentage of independent commissioners, and the COVID-19 program do not significantly influence earnings management, internal ownership and audit committee activity do.
Investment decisions and firm value: The moderating role of tax avoidance Chandra, Santoso; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1686

Abstract

This study aims to examine the effect of investment decisions on firm value, as well as to analyze the role of tax avoidance as a moderating variable in manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses secondary data obtained from the company's annual financial statements. The sample consisted of 15 companies selected using purposive sampling technique, thus obtaining 45 observations. The firm value variable is measured by the Tobin's Q ratio, investment decisions are proxied by total asset growth, while tax avoidance is proxied by the Tax Avoidance (TAXAVOID) ratio. Data analysis was carried out using panel data regression with the selected model, namely the Fixed Effect Model. The results showed that investment decisions have no effect on firm value. This finding indicates that the investment made by manufacturing companies during the study period has not been able to improve market perception directly. In addition, tax avoidance is also not proven to strengthen the relationship between investment decisions and firm value, and even tends to weaken the relationship. This study contributes to enriching the literature on the determinants of firm value in emerging markets, especially in the Indonesian manufacturing sector. In terms of policy, the results of this study suggest that regulators such as the Financial Services Authority strengthen supervision of tax avoidance practices carried out by public companies. In addition, companies are advised to improve transparency and effectiveness of investment management in order to increase investor confidence and create sustainable firm value.

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