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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 282 Documents
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The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation Marfiana, Andri; Santoso, Rizky Aji
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.789

Abstract

This study aims to determine the effect of audit probability, sanction severity, social norms on enforced tax compliance with patriotism as a moderator variable. The object of this research is an individual who carries out independent work in Jakarta and its surrounding areaThis study uses primary data consisting of 200 respondents' answers that have been collected. This subject have choosed because their income is not always deducted from tax by withholding system, making it prone to tax fraud. Data analysis was performed using the Partial Least Square (PLS) model with the Structural Equation Modeling (SEM) method. The test results show that audit probability, sanction severity, social norms, patriotism partially have a significant positive effect on enforced tax compliance, while patriotism manages to moderate the effect of social norms on enforced tax compliance with a negative relationship. This indicates that a sense of patriotism is not the main element that moderates tax compliance. Although patriotism directly affects tax compliance. The Government should have law enforcement policy to taxpayers dan build social norms which encourage taxpayers to obey their tax obligation.
Does Capital Intensity Moderate The Effect Of Financial Distress And Operational Performance Tax Avoidance In Regional-Owned Enterprises In Water Supply? Hapsari, Diah Oktavia; Wibowo, Puji
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.792

Abstract

Tax avoidance is a legal practice by companies as an effort to reduce the tax burden distributed to the state. This is commonly done by companies, both private and government-owned. Regional-Owned Enterprises in Water Supply as a company owned by the Regional Government has a dual role, namely providing public goods and generating profits. This research aims to analyze the influence of financial difficulties, service effectiveness, and operational efficiency on tax avoidance with capital intensity as a moderating variable in Regional-Owned Enterprises in Water Supply. This research uses quantitative methods with secondary data obtained using documentation data collection methods. The sample in this study was selected based on purposive sampling and resulted in 117 companies spanning the period 2019-2022. The data analysis technique in this research uses multiple linear regression analysis using the Eviews version 12 program with a significance level of 5%. The results of this study show that financial difficulties and service effectiveness have a significant negative effect on tax avoidance, but operational efficiency has an insignificant positive effect on tax avoidance. The aggressiveness of Regional-Owned Enterprises in Water Supply towards tax avoidance is not as high as other organizations that are completely profit-oriented. This is possible because human resources do not understand taxation. In addition, direct supervision by the Regional Government makes management more alert to violations of statutory regulations. Capital intensity can weaken the influence of financial difficulties on tax avoidance and strengthen the influence of operational efficiency on tax avoidance. The greater the number of company fixed assets, the greater the depreciation expense, management can choose the depreciation method that is most profitable for the company.
Effect Of Financial Distress On Tax Aggressiveness With Company Reputation As A Moderating Variable Wijaya, Suparna; Syarifah, Naili Luthfi
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.795

Abstract

One of the obstacles faced in collecting tax revenues is the practice of tax aggressiveness by the company. In conditions of financial constraints, the strategy of saving cash for taxes is the manager's main choice to maintain company cash because it does not have a bad impact on company operations. The company's reputation is an intangible asset that is seen as important to improve the company's performance so as to encourage business sustainability and the quality of the company's future. The purpose of this study was to examine the effect of financial distress on tax aggressiveness with the company's reputation as moderating. The method used is quantitative with the object of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results of the study indicate that financial distress has a positive effect on tax aggressiveness. The company's reputation is not able to weaken the positive influence of financial distress on tax aggressiveness.
Impact Of Natural Disaster On Local Tax Revenue Anugerah, Bima Satria; Wijaya, Suparna
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.798

Abstract

Poverty is one of the problems that always become main concern in Indonesia, the problem of poverty is worsen when economic shocks occur, one of which caused by natural disasters, these two things adding the burden on the government, especially at the regional level both in the context of fiscal management and countermeasures. By using panel data from 34 provinces in Indonesia, this study aims to find the effect of natural disasters and poverty rate on regional tax revenues at provincial level with foreign direct investment (FDI) as a moderating variable. The results of the regression shows that natural disasters and the poverty rate have positive effects on local tax revenues, but these two variables become negatively affected when moderated by FDI so that moderation weakens the effect of the two independent variables, the FDI variable itself when tested as an independent variable has positive effects on local tax revenues. This research is expected to assist local governments in formulating fiscal policy in the event of a post-disaster economic shock and its countermeasures as well as poverty alleviation efforts when the economy is running normally.
Optimizing Tax Revenue Through Strategic Management Utilizing Tax Gap Dashboard In Indonesia Barus, Dionisius Christian Hamdany; Silalahi, Heriantonius; Kurnia, Budi
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.804

Abstract

Tax revenue plays a crucial role in the development and sustainability of a nation. However, significant challenges are faced in optimizing tax revenue, including tax compliance issues and the imbalance between the tax obligations that should be paid by taxpayers and what is actually paid. To address these challenges, it is important to implement effective strategies and appropriate technology in tax administration. This research aims to analyze the optimization of tax revenue through a strategic management approach utilizing the Tax Gap dashboard by the Directorate General of Taxes. Using a qualitative method, this study seeks to gain an in-depth understanding of the concept of strategic management and the implementation of the Tax Gap dashboard in the context of tax administration. The qualitative method was chosen because it allows for a deeper exploration of the strategies employed by the Directorate General of Taxes as well as a more holistic understanding of the role of the Tax Gap dashboard technology in enhancing tax administration effectiveness. Data collection methods in this study were conducted through a thorough review of literature related to the research topic, such as academic journals, articles, government reports, and other official sources. In this process, the researcher investigated various data sources to gather relevant information about the implementation of tax management strategies and the utilization of the Tax Gap dashboard by the Directorate General of Taxes. The conclusion of this research summarizes the main findings and provides recommendations for improving the effectiveness of strategies implemented by the Directorate General of Taxes.
Understanding The Influence Of Shadow Economy And Foreign Direct Investment On Corporate Tax Revenue In Latin America: The Moderating effect Of Corruption Control Wiguna, Yordan; Wijaya, Suparna
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.808

Abstract

Taxation is an essential mechanism that funds government expenditures and underpins the growth and development of any country. This research examines the influence of the shadow economy and foreign direct investment (FDI) on corporate income tax revenue in Latin America, considering the moderating role of corruption control. Using panel data regression analysis, we analyze data from various Latin American countries to explore the complex interactions between these economic factors and tax revenue. Our findings indicate that corruption control has a positive and significant effect on corporate income tax revenue. However, the relationship between the shadow economy and tax revenue changes when moderated by corruption control. Without moderation, the shadow economy positively impacts tax revenue, but in the presence of higher corruption control, it leads to reduced tax revenue. Similarly, while FDI initially shows a positive impact on tax revenue, this effect turns negative when considering corruption control. These findings shed light on the nuanced relationships between economic factors and tax revenue in Latin America, offering valuable insights for policy formulation and future research.
How Does The Public Respond To The Impact Of Carbon Tax Implementation Planning In DKI Jakarta? Aurel , Princes; Varga, Fatimah; Putri, Dina Rachma; Nafilaty, Najwa Laila; Diaz, Amanda Maheswari Fatima; 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.v4i5.809

Abstract

Implementing a carbon tax is a policy to overcome the impact of carbon emissions on the decline in environmental quality. Implementing carbon tax policies can have complex impacts in various fields, such as economic, environmental, social, and political. This research analyzes the public's open response to the impact of carbon tax implementation. The research uses a qualitative and S-O-R method to analyze the public's response to the carbon tax. Data collection methods are carried out through interviews, observation, and documentation. The criteria for selecting sources (informants) in this research are people in DKI Jakarta who have an NPWP (Tax ID number), owners, and users of motorized vehicles, as well as academics in the field of taxation. Data analysis was done in data reduction, display, and conclusion. The analysis results in this research show that most people respond to implementing the carbon tax by agreeing with income redistribution as a reduction in rates for other types of taxes. In the environmental aspect, there is a positive response to implementing a carbon tax in reducing the impact of carbon emissions. Various responses highlighted the principles of justice regarding social inequality between social groups and the need to evaluate policy instruments in socio-political aspects. Public approval for implementing a carbon tax considering economic changes and environmental awareness still underlines the need for a fairer socio-political approach.
Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia Fajar, Fadlol Muhammad; Irawan, Ferry
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.815

Abstract

One of the efforts taken by member countries of OECD/G20 Inclusive Framework for BEPS is to capture tax revenue from the digital economy is called Pillar One: Unified Approach specifically Amount A. This research aims to obtain information on the progress and obstacles on the implementation of Pillar One in Indonesia, including the impact generated by Pillar One as well as understand policy alternatives that could potentially become replacement for Pillar One. The method used in this research is qualitative with a case study approach. The results obtained in this study show that currently Pillar One cannot be implemented because it encounters various obstacles and is related to other jurisdictions. If Pillar One has been implemented, the implications are additional tax revenue potential but relatively low, adjustment on policy, tax administration systems, IT systems and human resources. Pillar One, which has the potential to be canceled, raises alternative policies that can be implemented by Indonesia such as Digital service tax, Article 12B UN Model Convention and new PE criteria namely Significant Economic Presence. The government must reconsider the cost and benefit on implementation of Pillar One. The government must also prepare and compile alternative policies and supporting aspects such as IT system development due to the potential failure of the Pillar One implementation.
Executive Compensation, Executive Character, Tax Avoidance: Does Independent Commissioner Matter? Arista, Paula; Firmansyah, Amrie; Michelle, Michelle; Trisnawati, Estralita
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.817

Abstract

This study looks at the impact of executive compensation and character on tax avoidance. This study also looks at the moderating influence of the proportion of independent commissioners in this connection. This study uses secondary data from financial statements from consumer products businesses listed on the Indonesia Stock Exchange between 2017 and 2021, retrieved from www.idx.co.id. The overall sample size for this study was 85 observations, as determined via purposive sampling. Multiple linear regression was used to evaluate panel data. This research concludes that executive compensation is positively related to tax avoidance, while executive character does not affect tax avoidance. Furthermore, the proportion of independent commissioners succeeded in reducing the positive influence of executive compensation on tax avoidance, while the role of independent commissioners did not have a role in reducing the positive influence of executive character on tax avoidance. This research is expected to be a means for the Indonesian Tax Authority to create policies for profiling company compensation characteristics for executives as an initial indicator of tax avoidance activities carried out by companies.
Tax Revenue In Asian Countries: Contribution Of Economic Sector With The Rule Of Law As A Moderating Variable Wijaya, Suparna; Putri, Yuninda Anggraini
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.820

Abstract

The implementation of government effectiveness aims to provide the best service to the community. The effectiveness of this organization can be measured by one of them using The Worldwide Governance Indicators (WGI) project index. From 2010 to 2019, there are seven Asian countries with effectiveness indexes above the world average, namely Georgia, Hong Kong, Thailand, Japan, South Korea, Singapore, and Malaysia. Through this study, it will be assessed whether this effectiveness supports tax revenue by conducting research on the effect of the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP) on the effect of tax revenue. Then the author also conducts research whether the interaction of moderating variables, in this case the Rule of Law Index variable with the two independent variables (the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP)) has an influence on the contribution of tax revenue to GDP considering that law enforcement is one of the steps in the implementation of controlling tax payments. The results obtained in this study state that before the interaction with moderating variables, the independent variables, namely the industrial sector and the service sector in GDP contribution, have a significant negative effect on tax revenue. Then when the moderating variable, namely the rule of law index, interacts with the industrial sector and the service sector, the effect of the two independent variables on the tax revenue variable has increased to a significant positive effect, so that the moderating variable in this study has a role that strengthens the influence of the independent variable on the dependent variable.

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