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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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Income tax withholding for Indonesian workers abroad: An observation analysis Hasan, Hasan; Tarmidi, Deden; Akbar, Taufik
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1119

Abstract

This study aims to analyze the aspects of taxation on the income of Indonesian workers abroad, both in terms of policy and implementation. The research was conducted with a qualitative approach using the literature method on income tax rules for taxpayers abroad, as well as the interview method to 5 informants of Indonesian workers abroad about the implementation of these rules on the income earned by the informants. Regulators in Indonesia have issued Minister of Finance Regulation No. 18 of 2021, Income Tax Law article 24, and Tax Harmonization Law which regulates the taxation status of overseas workers. The results of interviews from informants explain that the majority of Indonesian workers lack understanding of taxation rules on tax status and income tax withholding processes based on Indonesia’s tax rule or tax rules in the country where the informant works. This result can be an input for Indonesian regulators in optimizing the process of socialization and tax education for Indonesian workers who will and are working abroad.    
Strategic partnerships in the implementation of bonded recycling zones to support circular economy in Banten, Indonesia Wahyudi, Imam Tri; Riesfandiari, Indri; Umardani, Agustyan; Nuryanto, Tony; Firman, Firman
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1122

Abstract

The purpose of this study is to explore the strategic partnerships role of Bonded Recycling Zones (KDUB) in facilitating Indonesia's transition to a circular economy and enhancing sustainable development. Utilizing a qualitative research approach, the study employs in-depth interviews with key stakeholders from various government agencies and the recycling industry, alongside a comprehensive analysis of policy documents. The findings reveal significant opportunities within the KDUB framework, yet also highlight critical gaps in inter-agency coordination, particularly in monitoring and evaluation processes, which are vital for aligning recycling practices with national strategic objectives and environmental standards. The research also underscores the positive impact of fiscal incentives on the recycling sector, while identifying the necessity for more efficient licensing procedures and clearer regulatory guidelines. This study offers original insights into the complexities of policy implementation in the context of circular economy initiatives, providing valuable recommendations for enhancing the effectiveness of KDUB policies and fostering stronger governmental collaboration.
Analysis of financial and non-financial aspects in determination of transfer pricing Soap, Silva Fahsya Abdulrachman; Djati, Annisa Aulia; Grace, Vania Regina; Putri, Destiana Amelia; Huwaida, Najla; Wijaya, Suparna
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1124

Abstract

This research aims to analyze financial and non-financial aspects in determining transfer pricing. Transfer pricing is a crucial practice in the management of multinational companies as it directly impacts company profits, tax obligations, and relationships with investors. In transfer pricing practices, many companies misuse this method to manipulate prices for certain benefits. Transfer pricing practices occur due to various influencing factors. This research employs a descriptive analysis method using a literature review approach. A total of 30 previous studies from the period 2019 - 2024 were used as research samples, sourced from both national and international journals. Based on these previous studies, several variables were found to influence transfer pricing actions, observable from financial aspects such as profitability, taxes, and leverage, as well as non-financial aspects such as tunneling incentives, bonus mechanisms, and company size.
The role of sanctions and incentives in improving tax enforcement: A comparative study of developing countries Putri, Devira Kusuma; Arum, Lingga Sekar; Duha, Nickyta Arcindy; Raisyah, Harfakhriz; Junior, Fransiskus; Wijaya, Suparna
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1127

Abstract

Tax enforcement is an important aspect of governance, and the use of sanctions and incentives plays an important role in shaping taxpayer compliance behavior. This research investigates the role of sanctions and incentives in enhancing tax enforcement in developing countries through a comprehensive literature study. By comparing strategies from advanced economies, analyzing factors influencing the effectiveness of sanctions and incentives, and exploring policy implications, the study provides valuable insights to optimize tax enforcement mechanisms. Findings highlight the importance of balancing sanctions and incentives, key factors influencing compliance behavior, and policy implications for enhancing tax enforcement in developing countries.
Determination of financial performance and transfer pricing aggressiveness: Analysis of sales growth, leverage, company size and intangible assets (literature review) Supriyadi, Supriyadi; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1128

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the Determination of Financial Performance and Transfer Pricing Aggressiveness: Analysis of Sales Growth, Leverage, Company Size and Intangible Assets, A Study of the Transfer Pricing Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this research library are that: 1) The Effect of Sales Growth on Financial Performance; 2) The Effect of Leverage on Financial Performance; 3) Effect of Company Size on Financial Performance; 4) The Effect of Intangible Assets on Financial Performance; 5) The Influence of Sales Growth on Transfer Pricing Aggressiveness; 6) The Influence of Leverage on Transfer Pricing Aggressiveness; 7) The Influence of Company Size on Transfer Pricing Aggressiveness; 8) The Influence of Intangible Assets on Transfer Pricing Aggressiveness; and 9) The Influence of Financial Performance on Transfer Pricing Aggressiveness.
The effect of company size, profitability, and intangible assets on transfer pricing aggressiveness in energy sector companies listed on the Indonesia and Singapore stock exchange Hadwimantoro, Hadwimantoro; Sari, Diana
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1340

Abstract

This research investigates the impact of firm size, profitability, and intangible assets on the aggressiveness of transfer pricing in energy sector companies listed on the Indonesia Stock Exchange (IDX) and the Singapore Exchange (SGX). Employing a quantitative descriptive method, the study applies panel data regression analysis to examine the proposed hypotheses. A purposive sampling technique was used to select a sample of 13 energy companies listed on both the IDX and SGX during the 2017–2022 period. The data, spanning six years and comprising 78 observations, were sourced from the annual financial statements published by these companies. Analysis was conducted using eViews12 software. The results indicate that firm size negatively and significantly influences transfer pricing aggressiveness, with larger firms engaging less in aggressive transfer pricing. Meanwhile, profitability has no significant effect, suggesting that financial performance does not necessarily drive firms to engage in aggressive transfer pricing. Conversely, intangible assets positively and significantly impact transfer pricing aggressiveness, showing that firms with higher intangible assets tend to be more aggressive. This study provides empirical evidence on transfer pricing behavior in the energy sector under two different regulatory frameworks, offering insights for regulators and policymakers to monitor companies with substantial intangible assets.
Review of the implementation of borne-by-government value added tax in the housing sector on the level of home ownership backlog in Indonesia Fadhlurahman, Adam; Liyana, Nur Farida
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1341

Abstract

The objective of this study is to examine the impact and influence of the Borne by Government Value-Added Tax (PPN-DTP) facility in the housing sector on the backlog rate of homeownership in Indonesia. Additionally, the research seeks to assess the effectiveness of this facility and its potential correlation with housing bubbles, as well as to provide relevant recommendations for future PPN-DTP policies in the housing sector. The study employs a mixed-methods approach, combining descriptive qualitative and quantitative methodologies. Primary data were collected through interviews with academics, officials from the Directorate General of Taxes, and taxpayers. Furthermore, the study utilized secondary data from public documents published by the Central Statistics Agency, the Ministry of Public Works and Housing, Bank Indonesia, and the Ministry of Finance of the Republic of Indonesia. The findings indicate that the PPN-DTP facility in the housing sector has a strong, positive, and significant impact and has proven effective in reducing the homeownership backlog in Indonesia. However, the sustainability of this facility in the long term requires further review, particularly regarding the eligibility criteria for beneficiaries and the urgency of strengthening oversight of the PPN-DTP facility by the Directorate General of Taxes to optimize its outcomes for the Indonesian public.
Synergy between KPP Pratama Jakarta Menteng Satu and banks in tax collection through account blocking Millatina, Desy; Cahyady, Yadhy
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1351

Abstract

One of the tax collection actions is blocking the taxpayer's account. The Directorate General of Taxes (DGT) has the authority to access taxpayer financial information in collaboration with banking institutions. This study evaluates the synergy between KPP Pratama Jakarta Menteng Satu and banks in executing account-blocking actions and their contribution to the realization of revenue collection. This research adopts a qualitative methodology, utilizing literature reviews and interviews with the Examination, Assessment, and Collection section for primary data collection, while secondary data is gathered through documentation studies. The synergy between the Tax Office and banks is assessed based on the timeliness of the bank's response to requests and the successful execution of blocking actions on identified accounts. The findings indicate that the effectiveness of this synergy fluctuated over three consecutive years, ranging from ineffective to highly effective. Key obstacles include delayed bank responses, uncertainty regarding account information, discrepancies in customer data, and conflicting priorities between DGT and banks. These challenges have resulted in a consistently low contribution of account-blocking actions to annual collection revenue. Despite these limitations, account blocking remains a critical enforcement mechanism for pressuring taxpayers to settle outstanding arrears. This study underscores the need for enhanced coordination between DGT and banking institutions and improved data accuracy to optimize the effectiveness of account blocking and maximize its contribution to tax collection efforts.
The effect of public tax service and Value Added Tax (VAT) rate increase on tax compliance with patriotism as a moderating factor Murtanto, Murtanto; Situmorang, Septy Ananda
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1348

Abstract

This study aims to examine the impact of Public Tax Service on taxation and the effect of the Value Added Tax (VAT) rate increase on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers registered at the Jakarta Tebet Primary Tax Office. The planned VAT rate adjustment in 2025 is anticipated to significantly affect tax compliance. Since the VAT rate increased to 11% in 2022, it has posed substantial challenges, particularly in terms of rising production costs and reduced consumer purchasing power. This has prompted researchers to investigate the potential impact of a further VAT rate increase to 12%, in relation to the public tax services provided and its influence on the tax compliance of MSME taxpayers. This study utilizes primary data collected through direct surveys using questionnaires distributed to individual taxpayer respondents via Google Forms. The research employs multiple linear regression analysis using SPSS version 24 for data processing. The results indicate that the variable of Public Tax Service, when moderated by patriotism, does not significantly affect tax compliance. However, the VAT rate increase, together with patriotism as a moderating factor, collectively influences taxpayer compliance. This study utilizes primary data collected through direct surveys using questionnaires distributed to individual taxpayer respondents via Google Forms. The research employs multiple linear regression analysis using SPSS version 24 for data processing. The results indicate that the variable of Public Tax Service, when moderated by patriotism, does not significantly affect tax compliance. However, the VAT rate increase, together with patriotism as a moderating factor, collectively influences taxpayer compliance. Keywords: VAT rate increase, tax compliance, patriotism, tax public service
The role of company size in moderating capital intensity and manager ability to tax avoidance Qurrotulayni, Nadia; Masripah, Masripah
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1354

Abstract

This study was conducted to examine the effect of capital intensity and managerial ability on tax avoidance by adding company size as a moderating variable, and profitability and leverage as control variables. This study is a quantitative study with a random effect model. The sample selection used purposive sampling with a total of 252 samples from 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021 – 2023 period. The hypothesis test used was multiple linear regression using STATA 14. Based on the results of the hypothesis test, it shows that (1) capital intensity has no effect on tax avoidance, (2) managerial ability has an effect on tax avoidance, (3) company size has no effect in strengthening the relationship between capital intensity and tax avoidance (4) company size has no effect in strengthening the relationship between managerial ability and tax avoidance.This indicates that tax avoidance efforts are influenced more by managerial skills than investments in fixed assets. This emphasizes the importance of the role of management in tax planning, so regulators need to focus more on increasing supervision of tax policies related to managerial ability.

Page 17 of 29 | Total Record : 282

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