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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 2 Documents
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Search results for , issue "Vol 5 No 9 (2025)" : 2 Documents clear
Tax compliance in the digital era: An empirical analysis of perceived justice, trust, tax morale, and knowledge among the younger generation Mohammad, Christania Hernita Natasha; Mabrur, Azas
Educoretax Vol 5 No 9 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i9.1829

Abstract

This study aims to examine the influence of tax morale, perceptions of fairness, trust in government, and tax knowledge on the tax compliance level of Generation Z and Millennials in Palu City. A quantitative approach was employed, utilizing primary data collected through questionnaires distributed to 400 respondents. Data analysis was conducted using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). The results indicate that tax morale and tax knowledge have a positive and significant effect on tax compliance. These findings affirm that higher levels of tax morale and tax knowledge among taxpayers lead to greater compliance with tax obligations. Conversely, perceptions of fairness and trust in government do not significantly affect tax compliance, suggesting that these aspects are not yet strongly perceived by taxpayers as motivating factors for fulfilling tax obligations. Based on these results, the study recommends enhancing tax education for younger generations, strengthening moral values through social programs and tax volunteer initiatives, and improving government transparency and accountability in tax management to build public trust. This research provides valuable insights for developing strategies to increase tax compliance among the younger population, particularly in regional contexts.
Assessing the urgency and feasibility of wealth tax implementation in Indonesia Putri, Ayudya Purwani; Marfiana, Andri
Educoretax Vol 5 No 9 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i9.1836

Abstract

The growing economic inequality in Indonesia necessitates the adoption of fairer fiscal policies, including the implementation of a wealth tax. This study employs a qualitative case study approach to assess the potential of wealth taxation targeting High Net Worth Individuals (HNWIs). Data were obtained through comparative analysis of international wealth tax policies and interviews with government officials, academics, and tax practitioners. The findings reveal that a wealth tax could function as an effective instrument for economic redistribution, yet its implementation faces challenges such as resistance from affluent groups, risks of capital flight, and asset valuation complexities. Evidence from Switzerland, Japan, and Bolivia highlights that successful implementation depends on sound policy design, including appropriate wealth thresholds, progressive rates, and strong enforcement mechanisms. To ensure effectiveness in Indonesia, strategic measures involving regulatory clarity, administrative capacity building, and international cooperation are essential. A well-structured wealth tax may increase state revenue while reducing economic disparity sustainably.  Keywords: Economic Inequality; High Net-Worth Individuals; Wealth Redistribution; Wealth Tax.

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