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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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Tax management in the information technology sector: Case study of PT AAS Herdianti, Alisha Savina; Adriani, Marisa; Cahyatyasma, Damaris; Alifianti, Maisah Zulfa; Kamilia, Andini Dwi; Wijaya, Suparna
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.10

Abstract

This study explores the tax management scheme implemented by PT AAS, a company operating in the IT sector, to optimize its tax liabilities while adhering to Indonesian tax regulations. The research investigates the company's tax planning strategies, internal policies, and the effectiveness of its tax management practices. The company has participated in tax amnesty programs but has not yet utilized tax incentives for research and development investments. The study highlights the company's effective internal tax reporting and payment procedures, which are managed without external tax consultants due to the company’s size. Challenges such as late tax reporting due to delayed payments from clients are addressed through internal financial management strategies. Overall, the research underscores the importance of meticulous tax planning and management in ensuring regulatory compliance and optimizing tax liabilities. This case study provides insights into how PT AAS navigates the complexities of tax regulations and maintains a commitment to effective tax management practices
The influence of political connections, corporate governance, and financial distress on tax aggressiveness Hartiaman, Fahmi; Murtanto, Murtanto
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1383

Abstract

Tax aggressiveness is a common practice among companies aiming to minimize their tax burdens through various tax planning strategies. This study investigates the influence of political connections, corporate governance, and financial distress on tax aggressiveness. The research focuses on consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) as the sample. Political connections are measured using a dummy variable, corporate governance is measured using the Global Reporting Initiative (GRI) Standards Content Index 2021, while financial distress is measured using the Altman Z-Score (non-banking). Tax aggressiveness is proxied by the effective tax rate (ETR). The findings indicate that political connections have a negative and significant effect on tax aggressiveness. This suggests that companies with political ties tend to engage less in aggressive tax planning, possibly due to higher scrutiny from regulators or reputational concerns. In contrast, corporate governance is found to have a positive and significant impact on tax aggressiveness. Meanwhile, financial distress does not show a significant effect on tax aggressiveness. This study contributes to the literature on tax aggressiveness by providing empirical evidence on the role of political connections, corporate governance, and financial distress in shaping corporate tax behaviour.
Strategic management of the Directorate General of Taxes to strengthen the state's financial stability Aribowo, Irwan; Kumar, Jai; Kamilah, Niswatun Nurul
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1385

Abstract

The country's financial stability is a fundamental aspect that underlies the sustainability and economic development of a country. One of the most influential factors in maintaining this stability is state revenue, especially from the tax sector. In this context, the Directorate General of Taxes (DGT) plays a very strategic role in managing an efficient and effective tax system. The DGT is responsible for formulating and implementing policies that can optimize tax revenues to support the country's financial stability. This study aims to evaluate how strategic management is implemented by the DGT in order to achieve these goals. The main focus of this research is to identify the challenges and opportunities faced by the DGT in strengthening the country's financial stability through tax system reform. To achieve this goal, this study uses the strategic management theory of R. David, which includes three main aspects: strategy formulation, strategy implementation, and strategy evaluation. By analyzing each of these stages, this study seeks to provide insight into how the DGT can be more effective in carrying out its role and overcome existing obstacles in achieving the country's financial stability goals.
The influence of corporate governance on tax avoidance and earning management Syafa’at, Hilal; Dinarjito, Agung
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1388

Abstract

The agency relationship between company owners and company managers raises potential problems between the two due to conflicts of interest. Several issues that reflect agency problems include tax avoidance and earnings management, the aim of which is to provide profits for managers. One tool to prevent tax avoidance and earnings management is good corporate governance. This research aims to analyze the influence of corporate governance in reducing tax avoidance and earnings management. The research method used is descriptive qualitative research approach systematic literature review (SLR) uses framework PRISMA. The references used come from articles published from 2014 to 2024 with a focus on companies in Indonesia. Based on the results of the literature review, there is a tendency that corporate governance can reduce the incidence of tax avoidance and earnings management. However, there are several studies that present the opposite results. This research aims to enhance our understanding of governance studies concerning tax avoidance and earnings management. In addition, we hope this research will highlight the significance of implementing good corporate governance for companies.
ESG risk and tax avoidance: Signaling insights from Indonesian public firms Firmansyah, Amrie; Pratama, Helmi Putra; Valensa, Musyaffa Falma
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.772

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) Risk on corporate tax avoidance among publicly listed firms in Indonesia. While prior research has widely examined the influence of ESG performance and disclosure on corporate fiscal behavior, limited attention has been paid to ESG Risk as a signal of sustainability governance weaknesses. Drawing on signaling theory, this study explores whether firms with higher ESG Risk scores, reflecting greater exposure to unmanaged ESG issues, are more likely to engage in tax avoidance practices. The analysis is based on a quantitative approach using cross-sectional data from 69 companies listed on the Indonesia Stock Exchange in 2022 that Sustainalytics has rated. Multiple linear regression analysis results reveal a significant negative relationship between ESG Risk and tax avoidance. This suggests that firms facing higher sustainability-related risks may attempt to restore their reputation or stakeholder trust by adopting more compliant fiscal strategies. The findings contribute to the literature by demonstrating how ESG Risk may function as a reputational signal that shapes corporate behavior beyond sustainability disclosures.
The influence of ESG, profitability, and leverage on firm value with tax avoidance as an intervening Yulinda, Fany
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1398

Abstract

This research aims to determine the influence of Environmental, Social Governance (ESG), profitability, and leverage on company value with tax avoidance as an intervening variable. The research method used is descriptive and verification. The sampling technique used is non-probability sampling with purposive sampling technique, so the samples used in this research are 80 annual reports of general manufacturing companies listed on the indonesia stock exchange (IDX) during 2018-2022. The data analysis technique used in this research is path analysis using Eviews 12. The research results show that Environmental, Social, Governance (ESG), profitability and leverage   influence tax avoidance. Apart from that, the research results show that Environmental, Social, Governance (ESG), profitability, leverage and tax avoidance influence firm value. Meanwhile, based on indirect test results, it shows that there is an indirect influence of Environmental, Social Governance (ESG), profitability and leverage on firm value through tax avoidance.
Dual benefits? Examining how carbon tax influences green investment and government revenue in Indonesia and China Taufiq, Ahmad; Miftah, Munasiron; Jubaedah, Jubaedah
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1399

Abstract

This study aims to analyze the impact of carbon tax implementation on green investment and state tax revenue through a comparative study between Indonesia and China. The carbon tax is considered a policy instrument that not only drives carbon emission reductions but also creates new economic opportunities, particularly in the renewable energy sector. This research employs a qualitative method using content analysis and a scoping review approach to examine secondary data from various international sources. The findings reveal that the implementation of carbon taxes in both countries significantly contributes to the growth of green investment and state revenue. China has demonstrated global leadership through its carbon tax policies supported by substantial investments in renewable energy sectors such as solar and wind power. Conversely, Indonesia, while at an early stage of implementation, exhibits great potential in attracting green investments with more effective policy support and the development of green energy infrastructure. Additionally, carbon taxes contribute to significant carbon emission reductions, as evidenced by studies highlighting the long-term benefits of this policy. This study concludes that the carbon tax functions not only as a fiscal tool to increase state revenue but also as a catalyst for a sustainable green economic transition. Consistent implementation of carbon taxes, supported by policy frameworks and stakeholder collaboration, has the potential to accelerate the transition toward a low-carbon economy in both countries.
Implementation of information technology utilization in improving the service quality of Kring Pajak Jawahir, Irvan; Tristiyanti, Rahayu; Wijayanti, Tri; Dahlifah, Dahlifah; Zulfiati, Lies
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1404

Abstract

This study aims to analyze the implementation of the use of information technology in improving the quality of tax kring services.in improving the quality of Tax kring services. The method used is descriptive qualitative. Data collection is done by means of triangulation, namely using various data collection techniques such as interviews, observation, and documentation. Interviews were conducted to obtain understanding directly from informants related to the use of information technology, while observation aims to see the process of Kring Pajak service directly. process directly. Interviews were conducted with two main groups, namely Kring Pajak employees and taxpayers who have used the service. Kring Pajak employees and taxpayers who have used this service, with a focus on user experience, information technology system performance, and feedback. user experience, information technology system performance, and suggestions for improvement. for improvement. The duration of the research period was from October 2024 to Janaury 2025. Research results The results show that the implementation of information technology has significantly improved the quality of service to taxpayers, both in terms of ease of access and employee operational efficiency. For Kring Pajak employees, information technology information technology facilitates administrative tasks through automation systems, such as recording tax complaints. recording tax complaints. This research also found several challenges, including limited technological literacy among certain taxpayers, particularly from the older among certain taxpayers, especially from the older age group, as well as technical constraints in the form of slow slowness of the system when many users access it simultaneously. Directorate of Directorate General of Taxes (DGT) needs to improve the information technology infrastructure that supports the Kring Pajak service. supporting the Kring Pajak service.
The influence of religiosity and tax awareness on tax compliance: Case study: Pondok Pesantren Daarussalam Depok Sugiarti, Rita; Akbar, Lutfia Rizkyatul; Alianny, Alin
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1418

Abstract

Tax compliance of citizen becoming important since it influences tax revenue of a country.  Moreover, In Indonesia more than 70% of state revenue comes from tax. This study aims to examine the influence of religiosity and tax awareness on tax compliance. The Theory of Planned Behaviour and Social Learning Theory are used as the foundational theories in the analysis. The population is all teachers at Pondok Pesantren Daarussalam Depok. Samples are selected using Saturated Sampling. The number of samples were 57 respondents, consisted of 39 male teachers and 18 female teachers which represent 81% of teacher population (in total 70 teachers) in Pondok Pesantren Darussalam. This study used quantitative approach with primary data from quiestionaires distribution. Data analysis was conducted using analysis of multiple regression. The result indicate that religiosity does not effects on tax compliance, while tax awareness has positive influence. The findings in this study imply the importance of tax awareness, as Indonesia adopt a self-asessment system, where citizen’s tax compliance is greatly influenced by their tax awareness.
Analysis of tax compliance among crypto actors in Indonesia: The role of digitalization, rates, and audits Saputra, Kelvin; Tarmidi, Deden
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1423

Abstract

This study aims to examine and analyze the role of tax digitization, tax rates, and tax audit in improving the compliance of individual taxpayers. The research object is crypto traders in Indonesia. This study utilizes primary data obtained using Slovin's formula, resulting in a sample of 100 respondents determined through purposive sampling. The collected data is then analyzed for testing. The data analysis method employed is multiple regression analysis, processed using the SmartPLS application to obtain relevant and accurate results. In the research that has been conducted, the results indicate that tax digitalization and tax rates have a positive influence on taxpayer compliance. However, tax audits do not affect taxpayer compliance.

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