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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 7 Documents
 1 
Search results for , issue "Vol 5 No 7 (2025)" : 7 Documents clear
The influence of managerial ability and business strategy on tax avoidance Nabila, Amanda Zealza; Masripah, Masripah
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1594

Abstract

This research aims to examine the influence of managerial ability and business strategy on tax avoidance using control variables, namely leverage and profitability. The proxy used for tax avoidance is Abnormal Book Tax Difference (ABTD). Quantitative research and using manufacturing companies listed on the IDX for the 2019-2022 period as research objects. The sampling technique used purposive sampling with a total sample of 580 samples obtained from 145 manufacturing companies. Hypothesis tests have been carried out so that it can be concluded that 1) managerial ability has a positive effect on tax avoidance; 2) Business strategy has no influence on tax avoidance.
The effect of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial statement Az Zahra, Shifa Nurhaliza; Irawan, Ferry
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1720

Abstract

The financial statement provides financial information presented by a company for a specific period to assess its financial condition, capabilities, and operational performance. This information is valuable for both external and internal stakeholders. Thus, it is crucial for financial statements to be presented accurately and free from errors. However, manipulation or fraud in financial reporting remains a common issue. This study examines fraudulent financial statement in state-owned enterprises (BUMN) from 2018 to 2022 using the hexagon fraud theory. A quantitative approach is employed, utilizing secondary data from annual reports. The study uses 100 data from 20 companies selected through purposive sampling over the 2018–2022 period. Data were analyzed using panel data analysis with STATA software. The findings indicate that pressure (X1), opportunity (X2), rationalization (X3), arrogance (X5), and collusion (X6) have no significant effect on fraudulent financial reporting, while capability (X4) has a significant negative effect.
From compliance to competitiveness: MSME adaptation to the VAT rate increase in Jakarta Adelia, Miska; Firmansyah, Amrie
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1737

Abstract

This study examines the responses of Micro, Small, and Medium Enterprises (MSMEs) in Jakarta to the increase in Value Added Tax (VAT) rates, focusing on administrative challenges and pricing strategies to maintain competitiveness and business sustainability. A qualitative design was employed using content analysis of secondary data. It comprised nine peer-reviewed journal articles published between 2020 and 2025 obtained through Google Scholar, and six tax regulations purposively selected for their relevance to VAT reform. The findings indicate that MSME responses are primarily determined by their regulatory understanding, digital readiness, and capacity to adapt to fiscal changes. Key challenges include low tax literacy, difficulties operating e-invoicing systems, and limited comprehension of Taxable Entrepreneur (PKP) obligations. The complexity of digital administration remains a significant barrier, particularly for enterprises with limited technological capacity. To mitigate fiscal pressures, MSMEs adopt various pricing strategies supported by cost efficiency, digitalization, and sound financial planning. The study recommends that the Directorate General of Taxes simplify VAT reporting procedures, strengthen adaptive tax education, and expand digital infrastructure. Meanwhile, MSMEs are encouraged to enhance financial management and technological readiness. Future research should incorporate primary data collection to provide richer contextual insights into MSME adaptation to taxation reforms.
The influence of capital intensity, earnings management and audit committee on tax avoidance Senny, Nila; Hernawati, Erna
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1766

Abstract

This study aims to determine the effect of capital intensity, earnings management, and audit committees on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange. Using company financial and annual report data from 2019 to 2023, this study applies purposive sampling techniques and STATA 12 applications to process the existing data. The results of this study indicate that capital intensity has a negative effect on tax avoidance, and companies with higher levels of capital intensity are less likely to engage in aggressive tax avoidance. Conversely, earnings management has a positive impact on tax avoidance, because companies that engage in earnings management are more likely to engage in tax avoidance. And the audit committee has a positive effect on tax avoidance, where although the audit committee should play a role in reducing tax avoidance, research shows that an ineffective audit committee can actually exacerbate tax avoidance. This research is expected to contribute to the formulation of tax policies and corporate supervision to minimize tax avoidance.
The effect of transfer pricing, fixed asset intensity and inventory intensity on tax avoidance Ramadhan, Muhammad Rizky; Arieftiara, Dianwicaksih
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1770

Abstract

This study aims to investigate the impact of transfer pricing, fixed asset intensity, and inventory intensity on tax avoidance. The population used in this study is manufacturing companies in the consumer goods sector listed on the IDX during the period 2020-2024. The sample selection technique used purposive sampling technique and obtained 15 companies for 5 years with a total sample data obtained of 74 sample data. Data processing using Microsoft Office Excel and STATA 12 program, by conducting panel data regression model analysis. The results of this study indicate that transfer pricing has no effect on tax avoidance, fixed asset intensity has no effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, and simultaneously transfer pricing, fixed asset intensity and inventory intensity, have an effect on tax avoidance.
The effect of capital structure, financial distress and company size on tax avoidance Wijaya, Dimas Aris; Romadhina, Anggun Putri
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1687

Abstract

This study aims to analyze the effect of capital structure, financial distress, and company size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The data used in this study are financial reports that include important information about the companies' financial performance. The sampling technique used is purposive sampling, where from 87 energy sector companies, 16 companies were obtained over 5 years, resulting in a total of 80 samples analyzed. The analysis used in this study is panel data regression analysis, which allows researchers to evaluate data with both time and individual dimensions simultaneously. The data was processed using Eviews 12 and Microsoft Excel 2019 software, which facilitated data processing and analysis. The results obtained indicate that capital structure, financial distress, and company size simultaneously have a significant effect on tax avoidance. However, the partial analysis results show that capital structure does not affect tax avoidance, financial distress does not affect tax avoidance, and company size does not affect tax avoidance. These findings indicate that the proportion of debt in the financing structure, financial distress, and company size do not directly influence companies' decisions to engage in tax avoidance. This study provides important insights for stakeholders and regulators to understand the factors influencing tax avoidance in the energy sector. Additionally, the results of this study can serve as a basis for developing more effective policies to enhance tax compliance in this industry, as well as promoting greater transparency and accountability.
Enhancing internal audit quality through data analytics and transformational leadership Fitria, Rahmadhianti Nur; Sitorus, Laurenza; Arianisari, Nabilla; Saproni, Saproni
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1820

Abstract

This study aims to examine the effects of data analytics and transformational leadership on internal audit report quality at the Financial and Development Supervisory Agency (BPKP) in Indonesia. The population consists of all auditors at BPKP, and a purposive sampling technique was employed to select 127 auditors as the sample. Data were collected using a structured questionnaire and analyzed with structural equation modeling using SmartPLS 4. The results show that data analytics and transformational leadership have a positive and significant effect on internal audit report quality. Therefore, organizations are encouraged to invest in both data analytics capabilities and transformational leadership development to maximize the quality of internal audit results.

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