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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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A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research Wicaksono, Galih; Sutopo, Bambang
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.872

Abstract

This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".
Adaptation of Directorate General of Taxes employees participating in the Internal Job Vacancy (IJV) program Solikhatin, Lulus; Utomo, Rachmad
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.881

Abstract

This research aims to investigate the considerations of employees at the Directorate General of Taxes in participating in the Internal Job Vacancy (IJV) program and their post-placement adaptation practices in the recent workplace. The study adopts a qualitative approach by interviewing individuals who have successfully completed the IJV program and are affiliated with the Directorate General of Taxes. The research describes the various considerations reported by the participants regarding their decision to participate in the IJV program, which are then compared with relevant theories and categorized into four main categories: homebase, passion, organizational policies, and job satisfaction. Furthermore, the research also explores the phenomenon of culture shock and adaptation practices in the recent workplace. The adaptation practices are classified into two categories: job-related and equipment-related adaptation, as well as adaptation with colleagues. Job-related and equipment-related adaptation involves employees participating in training, engaging in self-directed learning, and adopting a "learning by doing" approach. On the other hand, adaptation with colleagues involves open communication and familiarizing oneself with communication practices, including hierarchical communication with managers, within the work environment.
Improving VAT collection efficiency through policy design and compliance improvement and moderated by control of corruption Wijaya, Suparna; Bhuana, Bhima Chandra
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.882

Abstract

Value Added Tax (VAT) is increasingly relied upon by an increasing number of economies, as shown by the global trend of increasing standard tax rates, but raises questions about the efficiency of its levy. This study revisits the determinants of VAT collection efficiency by using the C-efficiency ratio approach. Using a dataset of countries in the SEAO region (East Asia, Southeast Asia, and the Pacific), this study was performed quantitatively using a panel data regression analysis. The results show that the government effectiveness index is unlikely to be an appropriate proxy for the compliance gap. In terms of the policy gap, policy changes by increasing the standard VAT rate might reduce the C-efficiency ratio, whereas lowering the VAT registration threshold might not improve the C-efficiency ratio. However, the control of corruption index as a moderating variable could antagonize the negative effect of the VAT standard rate on the C-efficiency ratio. This finding corroborates previous studies and encourages discussion to find variables that better measure compliance and policy gap.
Analysis Of The Impact Of Carbon Tax And Green Property Tax On Jakarta's Local Revenue Nurcahya, Wirawan Firman; Afandi, Muhamad; Faturrochman, Muhamad; Yaasiin, Thoha Hanif
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.891

Abstract

Environmental issues are serious global challenges that must be addressed immediately. These issues require swift and appropriate action, including policies to support the transition to a greener economy. Carbon tax and green property tax are two fiscal instruments that the government can use to encourage environmentally friendly behavior and investment. This study aims to determine the effect of carbon tax and green property tax implementation on DKI Jakarta's regional income in an effort to implement the Green Economy in DKI Jakarta. The method used is descriptive qualitative with data collection techniques through literature studies. Data is sourced from the internet, including BPS, DKI Jakarta government website, and journals. The results showed that DKI Jakarta's regional income from carbon emission tax in 2023 reached Rp 837,210,000 with total gas emissions of 27,970 kiloton. The realization of green buildings in DKI Jakarta in 2023 exceeded the target, reaching 3.99 percent of the target of 2.5 percent, exceeding the target by 1.49 percent. Green property tax in the form of PBB deductions for green buildings is projected not to increase local revenue, but to reduce local revenue from taxes. However, this decrease in revenue is not significant, as the increase in green buildings will attract investors with a potential US$30 billion green investment by 2030. This can be realized if buildings and companies in DKI Jakarta are green building certified. Reduced local revenue will be worth it if accompanied by reduced emissions from increased green buildings.
Effectiveness Of Tax Return Reporting Via The e-Filling Application Marfiana, Andri; Kusumawati, Rahayu
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.892

Abstract

This study aims to determine the impact of e-Filling on the effectiveness of Tax Return reporting using the D&M IS Success Model. The research subjects are the academic community in the PKN STAN environment who work independently in the Jakarta area and its surroundings. This group was chosen because they are considered to understand the use of e-Filling reporting applications as academics, but some of them still experience difficulties when filling it out. This research uses primary data consisting of 58 responses that have been collected. Data analysis uses the Partial Least Square (PLS) model with Structural Equation Modelling (SEM) methods. The test results indicate that Information Quality, System Quality, and Intention to Use have a significant positive effect on the Net Benefit of the e-Filling System. Additionally, Intention to Use successfully mediates the impact of Information Quality and System Quality on the Net Benefit significantly. The implication for the government is to continue updating the e-Filling system by considering the factors of information quality and system quality and striving to socialize the use of e-Filling to the public.
The Threat Of Tax Evasion Practices In the Coal Mining Sector In Indonesia On Economic Security Irmayanti, Dian Putri; Yulivan, Ivan; Widyarsih, AV. Rahajeng
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.899

Abstract

This research examines tax evasion practices in Indonesia’s coal mining sector, with a focus on identifying methods used and the role of state intelligence in addressing them. Using a qualitative approach, the study collected data through in-depth interviews with government officials, academics, and industry practitioners. The findings reveal six primary tax evasion practices: illegal mining, income and expense manipulation, document bribery, transaction manipulation, and document falsification. These practices significantly reduce state revenue and undermine the integrity of the coal mining sector. Additionally, the analysis emphasizes the importance of early detection and warning efforts by intelligence agencies to combat tax evasion. The study also underscores the need for improved collaboration among government entities and the utilization of information technology to integrate data and strengthen law enforcement.
The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik Hidayah, Fatwatus; Kurniawan, Fitri Ahmad
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.908

Abstract

Tax regulations undergo dynamic changes in every period of time. This also occurs in tax regulations for income tax 21 (PPh 21), one of which is individual income such as TER (average effective rate). With the average effective rate, individual taxpayers can now find their non-taxable income (PTKP) value more easily. This study intends to examine the effect of changes in the average effective rate (TER) on taxpayers' perceptions of their satisfaction and loyalty at KPP Pratama Gresik. A quantitative approach is applied in this study, with primary data collected through questionnaires distributed to individual taxpayers at KPP Pratama Gresik. The population of this study is all individual taxpayers at KPP Pratama Gresik, with a sample of 100 respondents obtained through accidental sampling technique. Data analysis shows that changes in TER (average effective rate) have a positive influence on the level of taxpayer satisfaction at KPP Pratama Gresik, in accordance with the first hypothesis. The results also support the second hypothesis which states that changes in TER (average effective rate) have a positive influence on taxpayer loyalty at KPP Pratama Gresik. The research contribution for the Directorate General of Taxes (DGT) is that in terms of increasing the tax revenue target, it must be driven by a sense of satisfaction and loyalty of taxpayers in paying taxes.
Analyzing factors behind the successful adoption of the Samsat Digital National (SIGNAL) application for motor vehicle tax payment Prabowo, Ilham Condro; Ramadhia, Muhammad Alifian
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.938

Abstract

Officially launched by the Indonesian National Police in early 2023, the Samsat Digital Nasional (SIGNAL) application is a digital platform for motor vehicle tax payments, allowing taxpayers to pay via smartphones. This research aims to identify critical factors influencing the successful adoption of the SIGNAL application, such as perceived ease of use, perceived usefulness, enjoyment, and intention to use on actual use of the application, particularly in South Tangerang, Banten, Indonesia, using the Extended Technology Acceptance Model (TAM). Primary data for this study were collected through a questionnaire distributed to 98 respondents. It was found that 91 respondents met the criteria for taxpayers who had made tax payments using the SIGNAL application. The Data analysis method uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to explore the relationships between the variables. The results indicate that perceived ease of use and enjoyment positively influence users' intention to use, while perceived usefulness does not significantly affect intention to use. However, the intention to use positively significantly affects actual usage. These findings underscore the factors driving e-government service adoption and highlight the importance of user experience in application design. The study contributes to understanding digital service adoption in the public sector, suggesting that future strategies of Indonesian National Police should prioritize ease of use and enjoyment to enhance application usage.
The influence of sales growth and capital intensity on tax aggressiveness with inventory intensity as a moderating variabel Bahtiar, Bahtiar; Wenten, I Ketut
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.965

Abstract

This research aims to empirically prove the influence of sales growth and capital intensity on tax aggressiveness, with inventory intensity as a moderating variable. The independent variables used in this research are sales growth and capital intensity, while the dependent variable is tax aggressiveness, and inventory intensity serves as the moderating variable. The population of this research consists of Consumers Non-Cylicals sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection method is purposive sampling, yielding 12 companies or 60 observation samples. The data used are secondary data in the form of audited annual financial statements of each company. This research use Quantitative data analysis methods and associative problem formulation methods with causal relationships are used with the aid of E-views 12 software. The results indicate that sales growth and capital intensity simultaneously effect on tax aggressiveness. Partially, sales growth has a effect on tax aggressiveness, while capital intensity does not have a effect on tax aggressiviness. Additionally, the results indicate that inventory intensity does not moderate (weaken) the effect of sales growth on tax aggressiveness, nor does it moderate (weaken) the effect of capital intensity on tax aggressiveness.
Analysis of the potential of implementing methane-based carbon tax on food waste in Indonesia Nafi’ah, Zahra Zuhrotun; Dinarjito, Agung
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.974

Abstract

Indonesia is the largest producer of food waste in Southeast Asia. Food waste is a contributor to greenhouse gases, therefore there needs to be a mechanism to reduce food waste and one of them is through a methane-based carbon tax. This research aims to discuss whether there is potential for implementing a methane-based carbon tax on food waste in Indonesia. This research is a qualitative research approach systematic literature review (SLR) and using the PRISMA method. The literature used is publications published from 2020 to 2024. From the results of the literature review it emerged that there is potential for implementing a methane-based carbon tax as well as implementing a carbon tax on food waste as has been done abroad. It is hoped that this research can become a reference for formulating tax policies related to carbon tax so that it can reduce the impact of food waste which will damage the environment. The limitation of this research is that it has not examined the Government's readiness to implement a methane-based carbon tax.

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