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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 285 Documents
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Beyond Trisambodo Scandal: How Taxpayers’ Perception And Knowledge Influence Their Compliance Cendekiawan, Muslim; Suci, Saraswati Nirmala; Qadri, Resi Ariyasa
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.748

Abstract

This study is aimed to predict and explain the impact of taxpayers' perceptions of the Directorate General of Taxes and tax knowledge, moderated by taxpayer income level, on tax compliance, particularly in the aftermath of the Rafael Alun Trisambodo scandal. A distinctive feature of this study is the employment of perceptions of the Directorate General of Taxes as an independent variable, which is innovatively derived from text mining Twitter data, alongside the application of ordinal data for the taxpayer income variable. Employing a survey methodology, this research engaged with a diverse cohort of 133 taxpayer respondents. The analytical framework adopted herein is the structural equation modeling analysis, which facilitates a comprehensive examination of the relationships between the specified variables. The findings reveal a significant causality between taxpayers' tax knowledge and their compliance behavior, positing that an enhanced understanding of tax-related matters invariably leads to greater adherence to tax obligations. This outcome underscores the imperative for the Directorate General of Taxes to intensify efforts in the realm of taxpayer socialization and education, aiming to augment levels of tax compliance. The insights gleaned from this study are anticipated to serve as valuable inputs for the Directorate General of Taxes in formulating strategies to bolster tax compliance among the populace.
Does Reduced Dwelling Time Leads To Higher Tax Revenue? The Important Role Of Government Effectiveness In ASEAN-5 Pascal, Emilio; Wijaya, Suparna
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.755

Abstract

This study aims to analyze the factors that affect tax revenue on international trade in ASEAN-5 countries. Data was obtained from The World Bank and analyzed using panel data regression. Variables used in this study are tax revenue on international trade, import growth, dwelling time, and government effectiveness. The results show that import growth, dwelling time, import growth that has been moderated by government effectiveness, and dwelling time that has been moderated by government effectiveness simultaneously affect tax revenue on international trade. Partially, import growth, dwelling time, and government effectiveness have a positive effect on tax revenue on international trade. However, when moderated by government effectiveness, import growth and dwelling time show a negative effect on tax revenue on international trade. The recommendation from this study is for the government to improve the quality of public services in the process of loading and unloading goods. Effective public services at ports and airports, balanced with efforts to reduce dwelling time, will increase tax revenue on international trade. The steps that the government can take are to simplify business processes at the port, for example, joint inspection between customs and quarantine authorities. In addition, the government needs to sterilize port and airport areas so that unauthorized parties do not hinder the flow of goods in and out. Public service improvements can also be made in other sectors because they have a significant impact on increasing tax revenue on international trades.
Industrial Revolution In Agriculture And Manufacturing Sector 4.0 Whether It Has The Potential To Increase Value Added Tax Revenue: Case Study In Balkan Pohan, Fawwaz Muhammad Zakli; Wijaya, Suparna
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.757

Abstract

The urgency of tax revenue in a country is something that is emphasized by the government. In this research, Value Added Tax revenue is the focus to be examined because it is related to many economic sectors. Therefore, the government tries to obtain tax revenue from various economic sectors to meet the country's targets and needs. This study aims to determine the impact of the agricultural sector and the manufacturing industry sector on Value Added Tax (VAT) revenues or what we know as Value Added Tax or VAT in the Balkan region on the European continent, with Foreign Direct Investment (FDI) moderation, through descriptive quantitative methods based on data from the World Bank. Through this research, it is found that the agricultural sector hurts VAT revenue, as well as the manufacturing industry sector which hurts VAT revenue. However, for the farming sector and the manufacturing industry sector which are moderated by the Foreign Investment variable, it is found that both do not affect revenue. Then the last moderation variable alone, namely Foreign Investment, does not affect revenue. It is hoped that this research will provide new insights related to the agricultural sector and the industrial sector with its influence on Value Added Tax revenue.
Underground Economy And Taxation Of Prostitution (Literature Study In Indonesia) Al Hazmi, Raldin Alif
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.759

Abstract

Prostitution is actually an undergorund economy that is difficult to detect, because every commercial sex worker in this business is difficult to distinguish from ordinary people in general. In terms of taxation, tax is designed not to recognise assets obtained from legal activities, and from illegal activities, no matter whether the income is obtained from corruption, prostitution, human trafficking, illegal arms trade and even narcotics. As long as it is known that there is an increase in income or enjoyment, the state has the right to collect taxes. However, the relationship between prostitution and taxes is very sensitive. Prostitution business has a huge potential. Exploring the potential of this business if done massively will increase tax revenue significantly, but there is a trade off that DJP must face. In this case, DJP must also use the moral point of view prevailing in society. Taxing something illegal and immoral will indirectly give an opinion to the public that the state legalises the activity.
Optimizing Restaurant Tax Supervision In Jakarta: A Case Study Of The Tanah Abang Area Badruzzuhad, Muhammad Taufiq; Firmansyah, Amrie
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.767

Abstract

This research aims to explain the business process of supervising the restaurant tax collection in DKI Jakarta. This research also aims to provide suggestions to optimize supervising the restaurant tax collection in DKI Jakarta. The approach used in this research is a qualitative approach with descriptive methods. The data collection in this study was done using the techniques of observation, interview, and documentation study. The results of this study are an explanation of the general description of the restaurant tax collection supervision business process such as monitoring the payment of periodic restaurant tax deposits, comparison of third-party CMS data with internal restaurant taxpayer data, comparison of restaurant tax periodic deposit payment data with similar taxpayers (benchmarking), and implementation of silent operations to taxpayers business premises. This research also produced a proposal in the form of a method to optimize restaurant tax collection supervision activities in DKI Jakarta, especially in Tanah Abang area, namely by using tax data integration between central and local taxes, which is the result of cooperation between DKI Jakarta Provincial Government and the Directorate General of Taxes of the Ministry of Finance of the Republic of Indonesia. This research has several contributions, namely this research supplements the literature regarding the supervision of local tax collection, especially restaurant tax in Indonesia. In addition, the results of this study can also be used by DKI Jakarta Regional Revenue Agency (Bapenda DKI Jakarta) in the formulation of policies on the supervision of local tax collection, especially restaurant tax.
Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance? Yusrifalda, Amalia; Darmawan, Davi Judha; Firmansyah, Amrie
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.769

Abstract

Intellectual capital is one of the important capital assets that every private and public sector organization should properly manage. Intellectual capital refers to individuals' knowledge, skills, and innovations within an organization. It can create a competitive advantage and improve organizational performance when managed effectively. Optimal management of intellectual capital is particularly important in the public sector, as it can strengthen institutional capacity to deliver more efficient and effective public services, ultimately increasing citizen satisfaction. With the development of literature studies related to intellectual capital, it is found that testing conducted in the public sector is still limited. This research examines intellectual capital's influence on the performance of the public sector organization, specifically the Directorate General of Taxes. This research uses the Partial Least Square-Structural Equation Modeling analysis technique based on primary data sourced from an online questionnaire survey of employees of the Directorate General of Taxes from various levels of positions at Tax Service Offices in the DKI Jakarta area and its surroundings and a sample of 52 observations was obtained. The research concludes that public structural and relational capital positively impact organizational performance. Meanwhile, public human capital does not influence organizational performance. This study is expected to contribute to developing theory and practice not only to intellectual capital as an intangible asset but also to human resource management, organizational infrastructure, and external relations in the context of public services. In addition, the findings of this study can serve as a basis for formulating policies and actions that can improve the effectiveness and efficiency of public institutions, as well as encourage further discussion regarding the management of intellectual capital to achieve more sustainable public sector organizational goals.
Does Independent Commissioner Decrease The Positive Association Between Transfer Pricing And Tax Avoidance? Deviansyah, M. Rafli; Nugroho, Edi; Firmansyah, Amrie
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.770

Abstract

Indonesia's tax ratio has not increased proportionally to projected tax revenues. A low tax ratio indicates tax avoidance. One type of tax avoidance strategy is transfer pricing. The presence of independent commissioners is expected to suppress transfer pricing practices as a forum for tax avoidance by management. This research examines the contribution of transfer pricing to tax avoidance practices. The study also investigates the moderation role of independent commissioners on managers' tax avoidance actions. The sample selection was carried out purposely on multinational manufacturing companies listed from 2019 to 2022 on the Indonesia Stock Exchange, resulting in 12 multinational manufacturing companies as samples. This research utilizes quantitative methods through panel data regression analysis. The test result finds that transfer pricing positively influences tax avoidance. However, the independent commissioner succeeds in weakening the positive influence of transfer pricing on tax avoidance. This indicates that independent commissioners have difficulty influencing management or operational-related decisions. This research implies that the Directorate General should focus on companies with high related party transactions to indicate that the company is likely to commit tax avoidance. This focus on supervision is considered to be able to increase Indonesia's tax revenue and ratio.
Determinants Of Profit Shifting Decision: Analysis Of Multinational Companies In Indonesia Hargiasto, Hartito; Mardiana, Karlin Sagita; Prasetyaningrum, Oktavia Rizki; Firmansyah, Amrie
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.771

Abstract

Taxpayers typically seek to decrease their tax burden through tax avoidance or planning. Multinational corporations have the opportunity to dodge taxes due to their international operations. The most popular form of tax avoidance for multinational corporations is to move income to subsidiaries in low-tax nations. This study investigates the factors that influence profit-shifting decisions by multinational corporations operating in Indonesia, such as tax rate differential, multinationality, firm size, and use of tax havens. This study employs secondary data from financial statements of firms listed on The Multinational Enterprise Information Platform database, which is the outcome of OECD and UNSD collaboration for 2022 as of January 2024 at https://www.oecd.org/sdd/its/mne-platform. The purposive sampling yielded 148 observations. Multiple linear regression analysis was used to process cross-sectional research data. According to this study, disparities in tax rates and firm size have a favorable effect on profit-shifting decisions. However, multinationality and presence in a tax haven country do not impact profit-shifting decisions. The results of this research can be used by tax authorities in Indonesia to consider when establishing rules that can prevent shifts in the earnings of multinational corporations with the goal of tax avoidance.
The Impact Of IFRS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter? Sa’diyyah, Dewi Khalimatus; Herwanda, Reyhan; Firmansyah, Amrie
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.777

Abstract

Implementing PSAK 73 in Indonesia requires companies to disclose right-of-use assets and lease liabilities in their financial statements. This study examines the impact of changes in the disclosure of right-of-use assets and lease liabilities due to the implementation of PSAK 73 on tax aggressiveness. The research sample consisted of financial statements of companies in the consumer non-cyclical sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, the study used 24 companies with 72 observations. The impact of the change was tested using panel data linear regression. The results showed that right-of-use assets have a positive impact on tax aggressiveness, while lease liabilities do not have a significant impact on tax aggressiveness. This study contributes to the literature on PSAK 73 and its relationship with tax aggressiveness. The Directorate General of Taxes can use the findings to develop tax monitoring and auditing strategies.
The Threat Of Tax Avoidance By Multinational Companies Through Profit Shifting Wigiana, Lira; Subanidja, Steph; Supriyadi, Edy
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.779

Abstract

Tax is a mandatory contribution that taxpayers must submit to the state in accordance with the provisions of the law. However, in reality, tax avoidance by multinational companies through profit shifting has resulted in Indonesia losing tax revenue every year. Based on this, the discussion in this study is the causes of the threat of tax avoidance by multinational companies through profit shifting. This research also discusses intelligence strategies in facing the threat of tax avoidance. The method used is qualitative with data sourced from interviews and literature studies. The analysis used is Creswell analysis processed through the Nvivo application. This research also uses data source triangulation to examine data validity. Based on the research results, the causes of this threat are the intention and ability to jeopardize tax revenue. Intelligence strategies in facing this threat are a combination of intelligence objectives, intelligence methods, and intelligence resources. Intelligence objectives include state revenue, tax compliance, and Data-Based Organizations. Intelligence methods include Business Intelligence (BI), Compliance Risk Management (CRM), and data analysis. Intelligence resources include cooperation and data and information.

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