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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
 1 
Search results for , issue "Vol 6 No 4 (2026)" : 2 Documents clear
ESG and tax avoidance relationship: A systemic literature review Dinarjito, Agung
Educoretax Vol 6 No 4 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i4.2085

Abstract

This study examines the correlation between Environmental, Social, and Governance (ESG) practices and corporate tax avoidance by synthesizing previous empirical research. This study utilizes a systematic literature analysis to analyze the relationship between ESG performance and disclosure and corporations' tax behavior in various institutional contexts. The review indicates a significant correlation between ESG and tax avoidance, however the nature and intensity of this association differ between situations. In numerous instances, enhanced ESG engagement correlates with reduced tax avoidance, illustrating ESG's function as an ethical governance framework that fosters openness and accountability. Nevertheless, the literature indicates that superficial implementation of ESG may serve as a legitimacy mechanism, enabling them to sustain aggressive tax practices while presenting a responsible facade. The data indicate that the impact of ESG on tax avoidance is significantly contingent upon the quality of implementation, governance frameworks, and institutional contexts. This study enhances the ESG and taxes literature by elucidating the dual function of ESG and emphasizing the significance of substance above mere symbolic compliance.
Analysis of intent to use artificial intelligence in tax assistance based on the modified UTAUT2 model Antoro, Aji Fajar Suryo; Tha, Abdurrahman Rahim; Muhtarom; Juniadi, Dedy
Educoretax Vol 6 No 4 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i4.2110

Abstract

This study aims to analyze the factors influencing taxpayers' intention to use artificial intelligence (AI) for tax assistance in Indonesia. The research design employed a quantitative approach with an explanatory survey method of 200 respondents who had used AI tools such as ChatGPT, Gemini, or similar tools for tax assistance. The UTAUT2 model was modified by adding the Trust in AI construct and removing the Use Behavior construct. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4. The results showed that habit, performance expectancy, price value, and trust in AI significantly influenced behavioral intention, while effort expectancy, facilitating conditions, social influence, and hedonic motivation were insignificant. These findings confirm that intention to use AI in taxation is more influenced by practical experience and perceived value than by convenience or social influence. A limitation of this study is that it did not measure actual behavior; therefore, further research is recommended to examine this aspect. This study provides theoretical contributions to the development of AI adoption models in taxation, as well as practical implications for tax authorities and technology providers.

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