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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 5 Documents
 1 
Search results for , issue "Vol 5 No 8 (2025)" : 5 Documents clear
Integration of verified whatapp in the DGT'S public relations business process: Communication channel innovation to improve public trust Al Hazmi, Raldin Alif
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1657

Abstract

This study aims to analyze the use of verified WhatsApp accounts by Indonesia's Directorate General of Taxes (DGT) as an official communication channel to build public trust. The research is motivated by the rise of digital fraud impersonating DGT—especially via WhatsApp—which has weakened public confidence in the tax authority. Using a descriptive qualitative approach, the study collected data through literature review, policy documentation, interviews with MSME actors and DGT officials, and observation of verified WhatsApp account usage. The findings indicate that verified WhatsApp accounts function as strategic credibility signals (signaling), enhance communication effectiveness (media richness), reinforce institutional legitimacy and trust (compliance), and facilitate trust transfer from institution to platform (trust transfer). The verified badge allows the public to distinguish official sources from fake ones, boosting both trust and voluntary tax compliance. The study recommends standardizing the use of verified WhatsApp accounts across all Tax Service Offices (KPP) as part of DGT's digital communications strategy.
Alternative approaches beyond budgeting for indigenous communities Sumantri, Joko; Zunaidi, Achmad; Panjaitan, Rido Parulian; Trisulo, Trisulo
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1847

Abstract

Beyond Budgeting has emerged as a promising model in the modern context where adaptive and sustainable fund management is critically needed. This approach empowers organizations to achieve greater flexibility, innovation, and enhanced performance. This study examines the potential implementation of a Beyond Budgeting framework in managing village funds within the Baduy community in Indonesia. The research employed a descriptive-qualitative methodology, conducted in Kanekes, Lebak Regency. A qualitative approach was chosen to gain an in-depth understanding of participants' perspectives and experiences, utilizing semi-structured interviews, direct interactions, and observation. Data were analyzed to identify patterns and key findings relevant to village fund management. The observation analysis included data grouping, comparative analysis of similarities and differences in observed events, and interpretation within the local context. The findings suggest that integrating Beyond Budgeting principles into the Baduy community's village fund management is both feasible and highly relevant. The Baduy tribe exhibits strong local wisdom in resource and environmental management, emphasizing sustainability and communal values. Crucially, the principles of flexibility, transparency, and participation embedded in the Beyond Budgeting model align closely with these traditional values. Therefore, adapting Beyond Budgeting in the Baduy context could significantly enhance fund management practices while simultaneously preserving cultural integrity and promoting sustainable development.
Determinants of government debt portfolio management: A VECM analysis of Indonesia’s fiscal dynamics Sumantri, Joko; Akhmadi, Muhammad Heru; Kusumawati, Rahayu; Purnomoputro, Ajik; Setiawan, M Rudy
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1848

Abstract

This paper explores the macroeconomic determinants shaping the composition of Indonesia’s sovereign debt portfolio, distinguishing between foreign loans, government securities, and sukuk instruments. Using quarterly data from 2010 to 2025 and a Vector Error Correction Model (VECM), the study reveals robust long-run cointegration between key macro variables and debt composition. Exchange rate stability, global interest rate dynamics, and fiscal policy adjustments emerge as dominant drivers. Policy implications underscore the importance of active debt diversification and macroprudential coordination to enhance fiscal resilience. Employing the Vector Error Correction Model (VECM), the analysis examines the impact of the exchange rate (X1), LIBOR (X2), SIBOR (X3), U.S. Prime Rate (X4), Japan Prime Rate (X5), foreign exchange reserves (X6), inflation rate (X7), and GDP growth rate (X8) on the allocation of foreign loans (Y1), government debt securities (Y2), and state sharia securities (Y3) over the period 2010–2025. The findings reveal that the relationships between the dependent variables (Y1, Y2, Y3) and the macroeconomic indicators (X1–X8) are both dynamic and heterogeneous in the short and long term. These results underscore that the effectiveness of economic policy is not solely dependent on direct interventions targeting debt instruments, but also on the government's ability to manage long-term adjustment mechanisms and short-term transmission channels, particularly through key variables such as X5, X3, and X2.
Analysis of the impact of people's business credit (KUR) on the economic performance of debtors Khabibi, Akhmad; Sigit, Tri Angga
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1859

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of the national economy but often face constraints in accessing financing. Since 2007, the People’s Business Credit (Kredit Usaha Rakyat, KUR) program has been designed to expand MSME financial inclusion through affordable loan interest rates and a broad distribution network. This study analyzes the impact of KUR on borrowers’ economic performance using a quantitative one-group pretest–posttest design. Primary data were collected to capture conditions before and after financing within a one-year observation window. Paired difference tests (Paired t-test/Wilcoxon) were applied according to data distribution. The results show significant increases in revenue (+17.10%), profit (+16.27%), and employment (+22.22%). These findings confirm the effectiveness of KUR in enhancing business productivity and income dimensions, although its social effects remain limited. Policy measures that promote business mentoring and financial literacy are recommended to extend KUR’s benefits toward transforming MSME business models.
Analysis of tax incentive policies to encourage investment in the Nusantara Capital City (IKN) Aditya, I Putu Bayu Krisna; Yunisti, Marcellina Evi; Briliana, Kharisma Dian Meta
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1861

Abstract

This study aims to analyze tax incentive policies that can encourage investment in the development of the Nusantara Capital City (IKN). This study employs a qualitative research method with a descriptive approach, utilizing secondary data gathered from a range of sources, including literature, documents, scientific journals, official government websites, and other reliable sources. The study's results indicate that the government provides various types of tax incentive policies to encourage investment in the development of the IKN. These various tax incentives have a positive impact on increasing investment in the IKN. However, this policy faces challenges due to the existence of global minimum tax provisions, as implemented through Pillar 2 of the Base Erosion and Profit Shifting (BEPS) 2.0 initiative. Additionally, tax incentives are not the primary factor that encourages investment. Therefore, the government can immediately formulate further regulations related to tax incentive policies by adjusting the provisions of Pillar 2 BEPS 2.0. For further researchers, it is advisable to develop more concrete and specific tax incentive policies in the IKN. 

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