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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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Kreditur paling mendahulu di mata hakim: Sengketa klasik antara pajak, kreditur separatis, dan buruh Muhasan, Imam; Dwi Lestari, Indah; Simanjuntak, Dumaria
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1047

Abstract

One of the classical issues faced by Curator in allocating bankrupt debtors assets (bankruptcy boedel) is determining the most preferred creditor between the Tax Authority, Secured Creditors, and Labors. It is so due to those three types of creditors have preferred rights according to the law. This study aims to describe Judges opinion over the preferred rights dispute between the creditors holding the preferred rights. This study is a doctrinal research by using case approach on 25 court decisions with permanent legal force (inkracht van gewijsde) during 1999-2021. This study concluded that there there is no uniformity of opinion among the Judges. There are those who prioritize the Tax Authorities, there are those who prioritize the Secured Creditors, and  there are those who allocate the bankruptcy proportionally (pari passu prorata parte). Referring to this result, it is urgent to carry out harmonization between laws on prederred rights. Moreover, Article 95 of Job Creation Law on Employment Cluster jo. Constitutional Court Decision Number 67/PUU-XI/2013 has formulated the new norms regarding the order of priority between creditors.
The effect of fiscal loss compensation, capital intensity and company age on tax avoidance Silvera, Cut Putri; Ismanto, Juli
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1048

Abstract

Tax avoidance is a strategy and technique carried out by taxpayers safely because it does not violate tax provisions. This technique usually takes advantage of loopholes (grey areas) in tax regulations to reduce the amount of tax to be paid. The government does not like tax avoidance because it directly reduces state revenues. This study aims to determine the effect of fiscal loss compensation, capital intensity, and company age on tax avoidance. Secondary data comes from the financial statements of companies included in the Consumer Non-Cyclicals Sub-Sector Food and Beverage index listed on the IDX during the 2019-2023 period. A total of 14 companies were used as research samples for five years. Panel data regression analysis was used in this study. The results showed that fiscal loss compensation and capital intensity did not have a significant effect on tax avoidance. Conversely, company age has a significant effect on tax avoidance. This shows that company age can indirectly affect tax avoidance. Older companies tend to reduce costs including their tax costs because of the experience and learning they have and the influence of other companies in the same or different industries. Companies that operate longer also become more adept at managing their taxes based on previous experience. Logically, the longer a company operates, the more experience it has so that the human resources it has become more adept at managing and administering tax burdens, which ultimately increases the tendency to engage in tax avoidance.  
International tax dispute resolution through mutual agreement procedure in Indonesia: Past, present, and future Defi, Defi
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1055

Abstract

Mutual Agreement Procedure (MAP) is widely recognized as an international tax dispute resolution mechanism to resolve double taxation among jurisdictions, generally governed under Article 25 of double taxation agreements. To strengthen the effectiveness and efficiency of MAP, the Organisation for Economic Co-operation and Development (OECD) released the BEPS Action 14 report. To adapt to international best practices and peer-review recommendations, Indonesia, under the Directorate General of Taxes (DGT) Ministry of Finance of Indonesia, enacted several changes to its MAP domestic rules. This study aims to provide an analysis of developments of MAP regulations in Indonesia and to analyze its implementation to relieve double taxation and to adapt to both international best practices and international examinations through peer review in the Forum on Tax Administrations (FTA) on MAP. The author uses a doctrinal-empirical method with a historical approach with data set from 2016 to 2022. The findings indicate that Indonesia has had positive developments in its legal framework and practices in successfully concluding many MAP cases within the recommended time frame of 24 months. To enhance MAP in the future, DGT needs to deliver detailed guidance on multilateral MAP, to provide a secure transparent digitalized administration system to both treaty partners and taxpayers, and to be aware of MAP arbitration with the recent development of global consensus under Two-Pillar Solution.
Determinant of green value on corporate tax avoidance Sailendra, Sailendra
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1057

Abstract

This study investigates the relationship between green value and tax avoidance, with a focus on the moderating role of intellectual capital. Using a sample of 264 firm-year observations from Indonesian listed companies between 2017 and 2022, we employ panel data regression analysis to examine these relationships. Our findings reveal that while green value does not have a significant direct effect on tax avoidance, intellectual capital plays a crucial role both as a direct determinant and as a moderator. Specifically, we find that higher intellectual capital is associated with lower tax avoidance, suggesting that firms with strong intellectual resources tend to engage in more responsible tax practices. However, the positive moderating effect of intellectual capital on the relationship between green value and tax avoidance indicates that firms with high intellectual capital may be more adept at leveraging their environmental initiatives for efficient tax planning. These results highlight the complex interplay between environmental commitment, intellectual resources, and tax strategies in modern corporations. Our study contributes to the growing literature on corporate sustainability and tax behavior, offering implications for policymakers in designing tax regulations and environmental incentives, and for managers in strategically managing intellectual capital for both environmental and tax efficiency purposes.
Readiness of companies to implement effective tax management practices: A case study in Indonesia Maulana, Nandi; Kurnia, Budi; Silalahi, Heriantonius
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1073

Abstract

This study aims to evaluate and comprehend the gap between the tax management quality of companies in Indonesia and the effective practices of tax management. A systematic literature review was initially conducted to identify the relevant Critical Success Factors (CSFs) essential for measuring tax management quality. A comprehensive survey involving numerous businesses highlights the variability in commitment to tax strategies and the challenges companies face in integrating effective tax management principles. Key findings emphasize the importance of leadership commitment, employee training, and proactive risk management in enhancing tax practices. Despite some alignment with best practices, many companies struggle with critical areas such as employee development and the implementation of a robust tax culture. The study advocates for a holistic approach, urging companies to embed tax strategies into their overall business operations and to foster a culture of continuous improvement. Additionally, it calls on policymakers to provide regulatory support and incentives that encourage compliance and the adoption of innovative technologies. Overall, this research underscores the urgent need for Indonesian companies to elevate their tax management practices to improve compliance and enhance overall business performance.
Influence of company size, capital intensity, sales growth and profit management against tax avoidance Rahayu, Cintia Febi; Mulyani, Nani
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1075

Abstract

This study aims to explore the influence of Company Size, Capital Intensity, Sales Growth, and Profit Management on Tax Avoidance in Consumer Non Cyclicals companies with food and beverage sub-sectors  listed on the Indonesia Stock Exchange during the 2018-2022 period. This study uses a quantitative approach with purposive sampling techniques, and involves 14 companies as a sample. The analysis method used is multiple regression with F test and T test using Eviews 12. The results show that Company Size has an effect on Tax Avoidance, while Capital Intensity, Sales Growth, and Profit Management have no effect on tax avoidance. However, simultaneously, all of these independent variables have a significant influence on Tax Avoidance. This research contributes to the Directorate General of Taxes in an effort to increase tax collection from companies, as well as provide insights for companies to comply with tax regulations and reduce tax avoidance practices. For the author, this study adds to the understanding of the variables that affect tax avoidance. Keywords: Company Size; Capital Intensity; Sales Growth; Profit Management; Tax Avoidance
The influence of tax knowledge, tax awareness, and tax morality on tax compliance of MSMEs in the Kebon Bawang Urban Village, North Jakarta Izdhihar, Rendy Farrel; Tarmidi, Deden
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1077

Abstract

This study aims to test and analyze the Influence of Tax Knowledge, Tax Awareness, and Tax Morality on Tax Compliance of MSME Taxpayers residing in the Kebon Bawang Village area, North Jakarta. This research method uses the Nonprobability sampling method using Accidental Sampling and using the Hair formula with a research sample of 100 respondents. The results of this study are (1) Tax knowledge does not have a positive effect on MSME taxpayer compliance. (2) Tax awareness has a positive effect on MSME taxpayer compliance. (3) Tax morality has a positive effect on MSME taxpayer compliance. The conclusion from the study indicates that tax knowledge does not influence SMEs taxpayers' compliance due to the lack of knowledge among SMEs taxpayers about the payment deadlines for their tax obligations.
Effectiveness of tax incentives in optimizing corporate income tax revenue: Case study public listed company tax office Innekeputri, Nindia; Aribowo, Irwan
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1093

Abstract

Tax revenue is a key component of the Indonesian State Budget (APBN) and plays a strategic role in national development. This study aims to analyze the impact of the implementation of the income tax rate reduction policy and tax incentives based on Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on corporate income tax revenue at Public Listed Company Tax Office. The research methodology used is qualitative descriptive, with primary data obtained through interviews with tax officials and tax consultants, and secondary data from tax revenue documentation and related literature. The findings show that the reduction in corporate income tax rates and the provision of tax incentives for publicly listed companies significantly impact the optimization of tax revenue at the Public Listed Company Tax Office. The largest contribution to corporate income tax revenue comes from companies listed on the Indonesia Stock Exchange (IDX), with a dominant contribution from companies conducting Initial Public Offerings (IPOs). The study also identifies several factors affecting the optimization of corporate income tax revenue, including tax awareness and corporate tax morale. These findings provide important insights into how tax policies can be optimized to improve taxpayer compliance and tax revenue, as well as their contribution to national economic growth.
Factors affecting taxpayers to engage in tax evasion on income tax article 25 Asyifa, Nada; Hendardi, Mohammad Rizky; Simanjuntak, Amanda Elisabech; Anoraga, Bimo Satrio; Wijayanti, Ledia Hanoon; Wijaya, Suparna
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1097

Abstract

This research aims to identify the factors that influence tax evasion in Indonesia using a literature review approach. The phenomenon of tax evasion has become a serious issue that negatively impacts state revenue and creates injustice among taxpayers. In this study, the researchers examined six relevant journals to identify and categorize the factors influencing tax avoidance behavior by corporate taxpayers and their perceptions of tax evasion. The results indicate that tax rates, the fairness of the tax system, and subjective norms significantly influence tax evasion behavior. The higher the tax rate and the lower the fairness of the tax system and subjective norms, the greater the tendency for taxpayers to engage in tax evasion. Meanwhile, technology and information, discrimination, and understanding of taxation do not have a significant impact on tax evasion. This research emphasizes the need for the formulation of fairer and more effective tax policies to enhance tax compliance. Further research with a more representative sample is needed to strengthen these findings and to delve deeper into the role of technology and information, as well as the understanding of taxation in reducing tax evasion in Indonesia.
Analysis of interest expense deduction in transfer pricing dispute in Indonesia Nasikhudin, Nasikhudin; Supriyadi, Supriyadi
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1115

Abstract

This study provides a comprehensive examination of interest expense disputes within the context of transfer pricing in Indonesia. Multinational enterprises frequently employ transfer pricing mechanisms to reduce their tax obligations, often leading to legal challenges in tax courts. The research employs a qualitative methodology, focusing on a detailed analysis of several tax court verdicts related to interest expense disputes. The primary dataset comprises appellate verdicts available from the official tax court repository. The study identifies key factors influencing the outcomes of such disputes, including the strength of the evidence presented, the consistency between recorded contracts and actual economic conditions, coherence between transfer pricing documentation and real-world practices, the legitimacy and rationality of the loan arrangements, utilization of reliable comparability data, and substantive arguments concerning the applicability of the Debt-to-Equity Ratio (DER) for assessing interest expense reasonableness. Furthermore, the research underscores crucial considerations for taxpayers, such as the role of DER in determining expense reasonableness, the regulatory framework governing interest-free loans, methodologies for applying the arm’s length principle in interest expense transactions, and the importance of meticulous documentation in transfer pricing files (TP Documentation).

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