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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 6 (2025)" : 10 Documents clear
The effect of taxation knowledge, fairness and leadership style on tax compliance with organizational culture as a moderating variable on MSME corporate taxpayers in Bandung City Rahmawati, Eko; Silviana, Silviana
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1608

Abstract

Tax is a social contract between citizens and the government, both parties are expected to uphold their mutual responsibilities. Citizens are expected to pay their taxes, and the government is supposed to use the tax proceeds for the welfare and benefit of the citizens. In reality, no one likes to pay taxes, therefore it is necessary to study the factors that can make people obedient to taxes. Taxpayer compliance behavior is not only influenced by economic factors but also non-economic factors such as tax knowledge, the perception of tax fairness, leadership style, and organizational culture. This study aims to analyze the influence of Tax Knowledge, Fairness Principles, and Leadership Style on Tax Compliance of corporate MSME taxpayers in Bandung and to examine the role of Organizational Culture as a moderating variable. The study uses a quantitative approach with primary data sources collected through a survey method. The sample consists of 163 respondents, selected using purposive sampling, who represent corporate MSME taxpayers in Bandung. Data analysis was performed using multiple linear regression and moderation regression analysis (MRA) using SPSS Statistic 26. The results showed that Tax Knowledge has a significant and positive effect on Tax Compliance, the Fairness Principle has a significant effect, Leadership Style has a significant positive effect on tax compliance, Organizational Culture weakens the influence of tax knowledge on tax compliance, but strengthens the influence of the Principle of Fairness on tax compliance. However Organizational Culture is unable to moderate the influence of Leadership Style on Tax Compliance.
The influence of awareness, knowledge, and environmental culture on MSME tax compliance with tax administration modernization and tax incentives as moderating variables Delia, Delia; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1633

Abstract

This study aims to analyze the effect of Taxpayer Awareness, Tax Knowledge, and Environmental Culture on the Tax Compliance of MSMEs in Bandung City, with Tax Administration Modernization and Tax Incentives as moderating variables. This quantitative research used a survey method involving individual MSME taxpayers registered at the Pratama Tax Service Office in Bandung. The data analysis employed multiple linear regression and Moderated Regression Analysis (MRA), processed using SPSS 25. The results revealed that Awareness, Tax Knowledge, and Environmental Culture significantly influence MSME Tax Compliance. However, the moderating variables—Tax Administration Modernization and Tax Incentives—did not strengthen those relationships. These findings highlight that internal and social factors are more dominant in shaping tax compliance behavior, while technological modernization and fiscal incentives are yet to be effective drivers. This research contributes to the formulation of more targeted tax policies for MSMEs in Indonesia.
The effect of Sales Tax on Luxury Goods (PPnBM), Value Added Tax (VAT), and progressive rates on consumer purchasing power in four-wheeled motor vehicles Amelia, Tresya; Ismanto, Juli
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1689

Abstract

This study aims to analyze the influence of Luxury Goods Sales Tax (LGST), Value Added Tax (VAT), and Progressive Tax Rates on Consumer Purchasing Power. The population in this study consists of four-wheeled motor vehicle consumers at SAMSAT Serpong in 2024. Primary data was used, with a total of 100 respondents selected using the Slovin formula. The data analysis techniques employed include descriptive statistical analysis, validity and reliability tests, multiple linear regression, coefficient of determination, and hypothesis testing. SPSS version 26 was used for quantitative data analysis. The results indicate that LGST has a significant effect on consumer purchasing power, with a significance level of 0.004 which is smaller than 0.05. VAT also significantly affects consumer purchasing power, with a significance level of 0. which is smaller than 0.05. Similarly, Progressive Tax Rates have a significant impact, with a significance level of 0.032 which is smaller than 0.05.
The role of compensation management and institutional ownership on tax avoidance Mulyati, Mulyati; Ferdiansyah, Ferdiansyah
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1702

Abstract

This study aims to determine the influence of Management Compensation and Institutional Ownership on Tax Avoidance. This research is a type of quantitative research with a secondary type of data. The source of this research data was obtained from pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for 6 years with a period between 2018 – 2023. The sample selection method used in this study is the purposive sampling method so that the sample obtained with this method is 8 companies. The data used in this study is in the form of annual reports from each company that has been used as a research sample. The analysis technique used was panel data regression analysis with a significance level of 5%. This study was processed using eviews software 12 and showed that (1) management compensation and institutional ownership have a simultaneous effect on tax evasion which means that the hypothesis is accepted (2) management compensation has no significant effect on tax avoidance which means the hypothesis is rejected, and (3) institutional ownership has a significant effect on tax avoidance which means the hypothesis is accepted.
Tax risk in automotive manufacturing companies in Indonesia: The effect of tax avoidance with CSR as a moderator Anjarwati, Emilia Eni; Irawan, Ferry
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1718

Abstract

This quantitative study aims to determine whether tax avoidance is able to influence the increase in tax risk in the future and whether Corporate Social Responsibility (CSR) is able to moderate the relationship between the two variables. The population in this study is Automotive Manufacturing Companies in Indonesia. By using purposive sampling technique, a sample of 50 observations was obtained with a research period of 2020-2024. By using the STATA 13 testing tool, the results of the study showed that tax avoidance did not have a significant effect on future tax risk and CSR was able to moderate the relationship between the two variables.
The effect of tax knowledge and tax awareness on taxpayer compliance with e-filing as a moderating variable Sonny, Sonny; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1696

Abstract

This study investigates the influence of tax knowledge and tax awareness on taxpayer compliance, with e-filing examined as a moderating variable. Data were collected through questionnaires from 96 individual taxpayers registered at the North Batam Pratama Tax Office (KPP Pratama Batam Utara). The research employed a quantitative associative approach with a causal design, and the data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3. The results reveal that tax knowledge has a negative effect on taxpayer compliance, while tax awareness has a positive effect. Furthermore, e-filing moderates these relationships in different ways: it weakens the negative effect of knowledge by simplifying reporting procedures, but it also reduces the direct influence of awareness as compliance becomes more associated with technological convenience. These findings underscore the relevance of the Theory of Planned Behavior in explaining compliance behavior, while also highlighting the role of technology in reshaping compliance dynamics. Future studies are encouraged to incorporate broader behavioral and institutional factors, and policymakers are advised to strengthen tax education, awareness campaigns, and the reliability of e-filing infrastructure.
Does real earnings management have an influence on firm value with moderation from tax avoidance? Nugraha, Meilisa Tri; Wibowo, Jevennie; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1697

Abstract

Various ways are done by the company to boost the value of the business in order to display positive financial performance results for investors. Real earnings management and tax avoidance are efforts to increase the value of companies that are considered legal to do. This study aims to examine whether real earnings management has an effect on firm value with the role of tax avoidance as moderation, and ROA and DAR as control variables. The data used in this study are consumption sector companies, food and beverage industry sub-sectors listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020-2022 sourced from www.idx.co.id and the entity's official website. Purposive sampling is used to collect panel data, which is the form of data used in the quantitative research approach.The results of the data obtained amounted to 60 samples tested assuming data analysis in determining the best model as the basis for research in the form of the Lagrange Multiplier test, Chow test, and Hausman test. The results of the research obtained show that real earnings management has a positive effect on firm value with tax avoidance that does not moderate to strengthen this influence. This study uses tax avoidance as a moderation variable that can be developed in future research to increase literacy related to the influence on firm value.
The effect of environmental performance and green accounting on financial performance with corporate social responsibility as a mediating variable Amelia, Annisa Noor; Irawan, Ferry
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1719

Abstract

This research aims to determine the effect of environmental performance and green accounting on financial performance with corporate social responsibility as a mediating variable. The population in this study were energy and basic material sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sample was selected using purposive sampling, with the result 91 unbalanced data from 29 companies. Data were obtained from sustainability reports, annual reports, and financial statements accessed through the IDX or company websites. Hypothesis testing in this study using panel data regression analysis with STATA V.17, including descriptive statistical tests, model selection, classical assumption tests, coefficient determination, partial tests, and Sobel test. The results of this research show that environmental performance and green accounting have positive effects on corporate social responsibility. Meanwhile, environmental performance and green accounting have no effect on financial performance, whereas corporate social responsibility has a negative effect on financial performance. However, corporate social responsibility cannot mediate the relationship between environmental performance and green accounting on financial performance.
The influence of institutional ownership, executive characteristics, and fixed asset intensity on tax avoidance Alamsyah, Cindy Alvionita; Romadhina, Anggun Putri
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1683

Abstract

This study aims to analyze the effect of Institutional Ownership, executive characteristics, and fixed asset intensity on tax avoidance in companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. and then The data used are secondary data obtained from audited financial statements and annual reports. The sample was selected using a purposive sampling technique based on specific criteria relevant to the research objectives. As a result, 9 companies met the criteria over five consecutive years, yielding 45 total observations. Data analysis was conducted using panel data regression with a common effect model, supported by EViews version 13 software. The results show that simultaneously, Institutional Ownership, and executive characteristics, and fixed asset intensity significantly affect tax avoidance. Partially, Institutional Ownership and executive characteristics have a significant impact on corporate tax avoidance, while fixed asset intensity does not show a significant effect. These is findings suggest that institutional ownership and executive leadership play important roles in shaping tax management strategies. In contrast, the proportion of fixed assets held by a company may not directly influence tax avoidance behavior. This study is expected to provide both theoretical and practical contributions for policymakers, tax authorities, corporate management, investors, academics, and future researchers. A better understanding of the factors influencing tax avoidance particularly in large companies listed in the LQ-45 index can support improved tax compliance, stronger governance, and more effective regulatory oversight in Indonesia’s capital market.
E-Bupot unification as a one-stop tax application: Just-in-time implementation in the public sector Alaika, Abdullah Aziz; Biswan, Ali Tafriji
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1703

Abstract

Digital transformation in tax administration is a strategic component of Indonesia’s ongoing bureaucratic reform, particularly in pursuit of improvements in the Ease of Doing Business (EoDB) index published by the World Bank. One of the key innovations introduced by the Directorate General of Taxes (DGT) is the e-Bupot Unification application—a one-stop platform that streamlines the preparation of tax withholding documents, tax calculation, and monthly income tax return (SPT Masa PPh) reporting. This study aims to analyze the implementation of Just-in-Time (JIT) principles within the e-Bupot Unification system and examine its impact on operational efficiency and the quality of public tax services at KPP Pratama Sanggau. Employing a qualitative case study approach, data were collected through interviews and direct field observations. The findings indicate that the e-Bupot Unification application aligns with five out of the six core principles of JIT: pull system, waste elimination, smooth workflow, total quality management, and top management commitment. The implementation significantly reduces the consultation time for taxpayers, eliminates redundant processes, and replaces the previously fragmented e-SPT systems. Moreover, the application functions as a form of cellular manufacturing within the public service context, thereby enhancing business process efficiency and improving taxpayer satisfaction. This study confirms that JIT is not solely applicable to manufacturing sectors but is also improvable in optimizing digital public service delivery in tax administration.

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