cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
suparna wijaya
Contact Email
educoretax.jurnalku@gmail.com
Phone
+6287780663168
Journal Mail Official
educoretax.jurnalku@gmail.com
Editorial Address
Tangerang Selatan, Banten, Indonesia
Location
Unknown,
Unknown
INDONESIA
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
 13   14   15   16   17 
Directorate General of Taxes propaganda strategy to build public trust Darpito, Muhammad Harjuno; Winata, Winata; Kusnarno, E. Tarwo
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.985

Abstract

Various corruption cases involving tax officials have eroded public trust in the Directorate General of Taxes. This can be seen from a survey conducted by political indicators in April 2023 which showed that public trust in the Directorate General of Taxes was only 53.7 percent in terms of tax management. This research examines the propaganda strategy of the Directorate General of Taxes in an effort to build public trust. The theory used in this research is Arthur F. Lykke, Jr.'s strategy theory. The research method uses a qualitative design with data collection techniques through interviews and literature studies. The results showed that the Directorate General of Taxes' strategy in building public trust uses human resources and social media (means) to conduct propaganda through Instagram, by prioritizing crisis management on social media (ways) with the aim of building public trust in the Directorate General of Taxes (ends). The Directorate General of Taxes' strategy in building public trust is a combination of using the resources of 44,787 personnel spread throughout Indonesia with the support of increasing social media followers applying the concept of Employee Advocacy and supported by Tax Volunteers for the Country (Renjani) to conduct propaganda through Instagram with the aim of building public trust has succeeded in restoring public trust in the Directorate General of Taxes, this can be seen from the political indicator survey in July 2023 which shows that public trust in the Directorate General of Taxes rose to 83.7 percent in terms of tax management.
The effect of book tax differences and total asset turnover on profit growth with company size as a moderating variable Prindiaznova Putri, Cindy; Hidayati, Wahyu Nurul
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.993

Abstract

This research is entitled The Effect of Book Tax Differences and Total Asset Turnover on Profit Growth with Firm Size as a Moderating Variable. This research aims to empirically test and prove the influence of Book Tax Differences and Total Asset Turnover on Profit Growth moderated by Firm Size for Energy Sector companies listed on the Indonesia Stock Exchange in 2018-2022. This research was conducted using quantitative methods and the sampling technique used was purposive sampling. The population in this research is all energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as research samples was 7 companies. The results of this research indicate that book tax differences and total asset turnover simultaneously have a significant effect on profit growth. Meanwhile, the result of research partially proves that only the book tax differences variable has an effect on profit growth. Firm size as a moderating variable is able to strengthen the influence of book tax differences on profit growth. However, firm size does not strengthen or weaken the influence of asset turnover on profit growth.
Analysis of the changes of income tax provision on goods and services related to gold Pusparini, Putu Dian; Budiarsih, Riani
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.1004

Abstract

One of the economic transactions that has become a potential taxation for the Directorate General of Taxes (DGT) is gold, where its Income Tax- Withholding are regulated in the Regulation of Finance Minister (PMK). As of May 1, 2023, Income Tax Article 22 on transactions related to gold has changed through the issuance of PMK Number 48 Year 2023. There is a decrease in the Income Tax Article 22 rate from 0.45% to 0.25% and an expansion of the taxation base which was originally only on gold bullion, now extends to gold jewelry and jewelry made of other than gold. This study aims to determine the factors behind and the impact of the issuance of this PMK. The method used in this research is qualitative through interviews with policy makers at the DGT and literature study. The results show that some of the factors that support the issuance of this regulation are due to: the unique characteristics of gold; the absence of special regulations for gold; the need for legal certainty, justice, convenience and simplicity of tax imposition; and the need to encourage business actors to contribute actively. The issuance of this PMK has an impact on optimizing state revenue.
Can reducing corporate income tax rates decrease tax avoidance? Nugraha, Satria Yudha; Saud, Yehezkiel Victor; Firmansyah, Amrie
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.773

Abstract

This research aims to examine and analyze the effect of reducing corporate income tax rates on tax avoidance practices carried out by non-cyclical consumer sector companies. This research involves secondary data analysis using the Panel Data Regression approach with 6 research samples taken from the non-cyclical consumer sector on the LQ45 index for the 2018-2022 period. The total sample used in the study amounted to 30 observations based on purposive sampling. The test results show that reducing the corporate income tax rate positively and significantly affects tax avoidance practices in non-cyclical consumer sector companies on the LQ45 index. This research is expected to encourage the government to formulate other tax incentive policies and provide insights into the effectiveness of the implemented tax policies. One of the expected objectives of companies utilizing tax incentives is to accelerate the economic growth of society. Lower tax burdens are hoped to encourage companies to expand their businesses and potentially absorb more labor, triggering multiplier effects in the economic sector to advance public welfare. In terms of literature, this research contributes to enriching the discussion about the effect of reducing corporate tax rates on companies' tax avoidance, and it is expected to contribute to the development of tax accounting literature.
MSME taxpayer compliance in Pekanbaru from the perspective of tax understanding, tax sanctions and tax socialization Angelina, Vivian; Jayanto, Veronica; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.819

Abstract

The tax authorities in Indonesia continue to make extensive efforts to increase tax revenue, which is the main source of state revenue. This extensification focuses on increasing individual tax revenue, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of tax understanding, tax sanctions, and tax socialization on the level of taxpayer compliance of MSMEs in Pekanbaru. The study uses a quantitative method with the Structural Equation Model (SEM) approach. Data were obtained through an online questionnaire survey from MSME business actors in Pekanbaru City. A purposive sampling technique was used to select 32 respondents as research samples. The sample criteria include business actors domiciled in Pekanbaru who calculate and pay taxes independently and meet MSME criteria based on applicable regulations. The study results indicate that tax understanding and tax sanctions positively affect the level of taxpayer compliance of MSMEs in Pekanbaru. However, tax socialization does not show a significant effect on taxpayer compliance. This study provides insight into tax compliance patterns outside Java that can be considered when making regulations by the tax authorities in Indonesia.
Trust in government, tax digitalization and tax education influence tax compliance with experience as a moderation Haq, Faizal Akhsan; Tarmidi, Deden
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1013

Abstract

This study aims to examine the effect of trust in the government, tax digitization, and tax education on tax compliance with experience as a moderating variable. This study is an associative quantitative research using primary data in the form of a questionnaire. The population in this study is individual taxpayers registered at KPP Pratama Cilacap by giving several statements or questions to respondend totaling 97,483 people and a sample of 398 people. This research uses purposive sampling based on Slovin theory. The data analysis technique used in this study is the PLS-SEM model. This study uses descriptive statistical tests, measurement evaluation models, structural evaluation models and goodness-of-fit evaluation models. This study concludes that trust in government, tax digitalization, tax education and experience give positive impact to tax compliance. Experience cannot moderate the impact of trust in government to tax compliance. Experience weakened the impact of tax digitalization to tax compliance. Experience can moderate the impact of tax education on tax compliance.
The effect of ESG, inventory intensity and managerial ownership on tax avoidance Ramadhan, Luthfi; Wadi, Indra
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1026

Abstract

This study aims to determine the influence of ESG (Environment, Social, And Governance), Inventory Intesity, and Managerial Ownership on Tax Avoidance. Tax Avoidance is a dependent variable and ESG (Environment, Social, And Governance), Inventory Intesity and Managerial Ownership are independent variables This type of research is carried out using a quantitative method and the sampling technique is purposive sampling. The population in this study is all companies listed on the Kompas100 stock index and the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as a research sample is 10 companies. The analysis method uses multiple regression analysis, T test and F test using Eviews 12. The results showed that the influence of ESG (Environment, Social, And Governance) had no effect on Tax Avoidance, Inventory Intesity had an effect on Tax Avoidance and Managerial Ownership had an effect on Tax Avoidance. Meanwhile, ESG (Environment, Social, And Governance), Inventory Intesity, and Managerial Ownership have a simultaneous effect on Tax Avoidance. This research is useful in providing this information to help the Directorate General of Taxes increase corporate income tax collection by companies, as well as direct company policies to comply with tax laws and avoid irregularities. For the authors, this information adds insight into ESG, inventory intensity, and tax accounting to reduce tax avoidance practices.
The effect of firm size and transfer pricing on tax aggressiveness with institutional ownership as a moderating variable Lubis, Amina Faralina; Wenten, I Ketut
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1027

Abstract

This study aims to empirically prove the influence of firm size and transfer pricing on tax aggressiveness with institutional ownership as a moderating variable. The independent variables used in this research are firm size and transfer pricing. The dependent variable used in this research is tax aggressiveness and the moderating variable uses institutional ownership. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection method used purposive sampling, based on this method 14 (fourteen) companies were obtained, the data that was successfully used as a research sample was 8 (eight) companies with observations for 5 (five) years. The data used in this research is secondary data in the form of annual financial reports. The results of this research indicate that Firm Size and Transfer Pricing simultaneously have a significant effect on Tax Aggressiveness. The results of research conducted partially state that Firm Size and Transfer Pricing influence Tax Aggressiveness. Apart from that, Institutional Ownership is unable to moderate the influence of firm size and transfer pricing on Tax Aggressiveness.
The effect of financial performance, tax avoidance, sales growth, and tax expense on capital structure Lestari, Diah Ayu; Wadi, Indra
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1030

Abstract

This research aims to determine the effect of financial performance, tax avoidance, sales growth, and tax burden on capital structure. This type of research is quantitative. Capital structure is the dependent variable and financial performance, tax avoidance, sales growth and tax burden are independent variables. This research uses secondary data in the form of financial reports, with a population of 92 companies. This research was conducted on property and real estate sector manufacturing companies listed on the IDX in 2018-2022, the research sample was 13 companies with 5 years of observation, the sample determination method used was purposive sampling . The analysis method uses multiple regression analysis, determination test, T test and F test using Eviews 12. The research results show that tax avoidance has no effect on capital structure, sales growth has no effect on capital structure, and tax burden has no effect on capital structure, financial performance influence on capital structure. Meanwhile, financial performance, tax avoidance, sales growth and tax burden simultaneously influence capital structure.
The effect of Environmental, Social and Governance (ESG) and firm size on tax avoidance Monica, Sindy; Ajimat, Ajimat
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1045

Abstract

This research aims to test and analyze the influence of Environmental, Social and Governance (ESG) and Firm Size on Tax Avoidance. The study was conducted by analyzing the financial reports of companies in the LQ45 sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sample used in this study was 7 LQ45 sector companies during the period of 2018 to 2022 using purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been used as a research sample and using a quantitative approach. The variables used in this study are Environmental, Social and Governance (X1) as the first independent variable, Firm Size (X2) as the second independent variable, and Tax Avoidance (Y) as the dependent variable. The research method used is quantitative, with data analysis, descriptive statistics, panel data linear regression and hypothesis testing, where no deviations were found and the results of this study test were normally distributed so that they meet the requirements for testing. Analysis of the research results using Eviews 12 Student Version Lite. The research results show that the best model is the Common Effect Model (CEM). The results of this study show that Environmental, Social and Governance (ESG) partially affects tax avoidance, as well as Firm Size partially affects tax avoidance and simultaneously Environmental, Social and Governance (ESG) and Firm Size on tax avoidance.

Page 15 of 29 | Total Record : 282

 13   14   15   16   17 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol 6 No 1 (2026) Vol 5 No 12 (2025) Vol 5 No 11 (2025) Vol 5 No 9 (2025) Vol 5 No 8 (2025) Vol 5 No 7 (2025) Vol 5 No 6 (2025) Vol 5 No 5 (2025) Vol 5 No 4 (2025) Vol 5 No 3 (2025) Vol 5 No 2 (2025) Vol 5 No 1 (2025) Vol 4 No 12 (2024) Vol 4 No 11 (2024) Vol 4 No 10 (2024) Vol 4 No 9 (2024) Vol 4 No 8 (2024) Vol 4 No 7 (2024) Vol 4 No 6 (2024) Vol 4 No 5 (2024) Vol 4 No 4 (2024) Vol 4 No 3 (2024) Vol 4 No 2 (2024) Vol 4 No 1 (2024) Vol 3 No 4 (2023) Vol 3 No 3 (2023) Vol 3 No 2 (2023) Vol 3 No 1 (2023) Vol 2 No 4 (2022) Vol 2 No 3 (2022) Vol 2 No 2 (2022) Vol 2 No 1 (2022) Vol 1 No 4 (2021): Desember 2021 Vol 1 No 3 (2021): September 2021 Vol 1 No 2 (2021): Juni 2021 Vol 1 No 1 (2021): Maret 2021 More Issue