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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 3 Documents
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Search results for , issue "Vol 6 No 1 (2026)" : 3 Documents clear
Determinants of tax avoidance with independent commissioners as a moderating variable Zuhri, Fitra Wansyah; Kusuma Hasbullah, Iman Indrafana
Educoretax Vol 6 No 1 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i1.1945

Abstract

This study aims to determine the effect of leverage and transfer pricing on tax avoidance with independent commissioners as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used was purposive sampling. A total of 95 samples were observed over a period of five years, consisting of 19 companies. The data analysis technique used in this study was moderation analysis using moderated regression analysis. The results of this study indicate that leverage and transfer pricing do not affect tax avoidance, and independent commissioners are unable to moderate the effect of leverage on tax avoidance. In addition, independent commissioners are able to moderate and strengthen the effect of transfer pricing on tax avoidance.
The Impact of excise tariff increases on state revenue Nugroho, Ario Seno; Riesfandiari, Indri; Ambarwati, Diah Zahi; Pratama, Chandra
Educoretax Vol 6 No 1 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i1.2021

Abstract

The Indonesian government implemented an excise tariff increase for Beverages Containing Ethyl Alcohol or alcoholic beverages (MMEA) or in 2024 to mitigate the erosion of real revenue value caused by inflation and to control the consumption of excise goods. This study analyses the economic and fiscal impact of this policy, with a specific focus on revenue realisation at the Banten Regional Customs Office of the Directorate General of Customs and Excise (Kanwil DJBC Banten). Utilising a Computable General Equilibrium (CGE) model processed through GEMPACK software and the 2016 Indonesian Input-Output Table, the research simulates the effects of an 11.81% domestic tariff increase and a 9.8% import tariff increase. The simulation results indicate that the tariff hike moderates the growth of the MMEA industry to 3.4%, trailing the national economic growth baseline of 5.2%. However, despite this industrial deceleration, the policy significantly enhances fiscal performance, with national excise revenue projected to rise by 25.31%. At the regional level, Banten Regional Customs Office is projected to realise a total revenue of IDR 3.2 trillion in 2024, representing a net increase of approximately IDR 600 billion across Class A, B, and C alcoholic beverages compared to the previous year. These findings demonstrate that the 2024 tariff adjustment effectively achieves the dual policy objectives of restricting the expansion of controlled goods while simultaneously optimising state revenue collection. The simulation results indicate that the tariff hike moderates the growth of the MMEA industry to 3.4%, trailing the national economic growth baseline of 5.2%. However, despite this industrial deceleration, the policy significantly enhances fiscal performance, with national excise revenue projected to rise by 25.31%. At the regional level, Banten Regional Customs Office is projected to realise a total revenue of IDR 3.2 trillion in 2024, representing a net increase of approximately IDR 600 billion across Class A, B, and C alcoholic beverages compared to the previous year. These findings demonstrate that the 2024 tariff adjustment effectively achieves the dual policy objectives of restricting the expansion of controlled goods while simultaneously optimising state revenue collection.
Delayering the reference coal price to maximize coal non-tax state revenue Za'im, Muhammad
Educoretax Vol 6 No 1 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i1.2023

Abstract

Indonesia is the third largest coal producing country in the world. National coal production has experienced an increasing trend with a growth rate of 5.1% in the last 10 years. Article 33 paragraph (3) of the 1945 Constitution mandates the state to control its natural resources (SDA) and use them to achieve people's prosperity. One of the efforts to embody the mandate of the Constitution is in the form of implementing Non-Tax State Revenue (PNBP). PNBP in the coal sector plays an important role in state revenue. PNBP in the coal sector experienced a significant increase in 2022 but then decreased in recent times, especially after the implementation of the Reference Coal Price (HBA) layering for coal royalty PNBP. The HBA layering policy was identified as causing a PNBP loss of around 18% or IDR 15.56 trillion in 2023. This study concludes that it is necessary to simplify coal royalties in the form of returning the HBA to 1 layer/delayering. This is projected to increase PNBP royalties by 7.62% or around Rp 5.87 trillion. This policy still allows companies to obtain positive NPM. This policy is also able to play a major role in accelerating social welfare through funding various development programs such as making the National Health Insurance (JKN) program free for 9.32 million residents and the Free Nutritious Meal (MBG) program for 546 thousand students.

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