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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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The compliance ecosystem: Integrating personal, social, and institutional factors in income tax compliance Wijaya, Suparna; Daryatinnisa, Nisrina; Romadon, Rizki Sahrul; Zikri, Rifda Nisrina; Amelia, Sevina Nurul; Quinnita, Vania Patricia
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1426

Abstract

This study aims to analyze the factors that influence individual taxpayer compliance on income tax revenue through a systematic literature review approach. Data were collected from 30 research articles published in nationally and internationally accredited journals between 2019-2024, using strict inclusion and exclusion criteria. The analysis results reveal that taxpayer compliance is influenced by two main factor groups: (1) internal factors, including understanding of tax regulations, tax awareness, intrinsic motivation, and taxpayer perceptions; and (2) external factors, comprising tax service quality, effectiveness of tax sanctions, tax socialization, and implementation of tax technology. The findings also reveal interactions between internal and external factors that synergistically affect taxpayer compliance levels. The theoretical implications enrich the understanding of tax compliance determinants within Indonesia's self-assessment system context, while practical implications provide recommendations for tax authorities to develop integrated strategies targeting improvements in both factor groups to enhance taxpayer compliance.
The knowledge advantage: Revolutionizing tax compliance in the MSME sector Wijaya, Suparna; Nurhastuti, Selvina; Hanifah, Dhiya; Ramadhan, Raihan; Chalista, Amellisa Devana; Luthfianti, Nabila
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1427

Abstract

This study aims to examine how tax knowledge influences tax compliance levels in the MSME sector. The method used is a systematic literature review applying the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, which includes the collection and analysis of various academic sources, journals, and related articles published between 2019-2024. From 43 identified articles, 25 articles met the inclusion criteria for in-depth analysis. The analysis results show that increased tax knowledge is positively related to increased tax compliance among MSME actors. This relationship is mediated by factors such as attitudes toward taxation, perceptions of tax fairness, and tax awareness. The main obstacles faced in strengthening tax knowledge in the MSME sector include the complexity of tax regulations, lack of education and training, and limited resources. This article suggests strategies to improve tax knowledge in the MSME sector, including simplification of tax regulations, development of continuous education programs tailored to MSME characteristics, and utilization of digital technology to expand access to tax information.
Dynamics of fiscal resilience: A comparative analysis of tax buoyancy in South and Southeast Asia Wijaya, Suparna; Ghery, Syahra; Harits, Naufal Muhammad; Aulia, Clara; Hanifah, Hadijah; Ardana, I Putu Wisnu
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1439

Abstract

This research aims to explore, analyze, and compare tax buoyancy in South Asian and Southeast Asian countries through a comprehensive literature study approach. The secondary data used in this study were obtained from various reliable sources such as indexed academic journals, reports from international organizations (IMF, World Bank, ADB), and government policy documents. The analysis shows significant variations in tax buoyancy across countries, influenced by the complexity of tax systems, effectiveness of fiscal policies, levels of tax compliance, and macroeconomic conditions. Countries with more efficient tax administration systems, broad tax bases, and higher compliance levels exhibit greater tax buoyancy (>1), reflecting tax revenue capacity that is responsive to economic growth. Conversely, countries with less effective tax systems, narrow tax bases, and low compliance experience lower tax buoyancy (<1). This research reveals that income taxes and value-added taxes consistently show higher buoyancy compared to customs duties and excise taxes in both regions. These findings provide important policy implications for the development of more adaptive and effective fiscal policies in the region, particularly through comprehensive tax reforms, strengthening tax administration, broadening the tax base, and improving taxpayer compliance to support sustainable economic development.
Beyond emissions: A comprehensive analysis of carbon tax as a catalyst for environmental and economic transformation in Indonesia Wijaya, Suparna; Syakirarizki, Fairuz Geulish; Adhimar, Salsabila Syahda; Titania, Maharani; Berlin, Rona Aliyyah
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1440

Abstract

Climate change and environmental degradation caused by carbon emissions have emerged as significant global challenges, prompting the search for effective fiscal policies for mitigation without impeding economic growth. This research critically analyzes the effectiveness and implications of carbon tax policies in Indonesia in reducing emissions and promoting environmental sustainability. Through a comprehensive systematic literature review approach, this study analyzes empirical evidence from various jurisdictions and models its potential impact in the Indonesian context. The results indicate that carbon tax implementation in Indonesia could reduce emissions by 3.2%-8.6% by 2030 compared to business-as-usual scenarios, with the greatest effects in the energy sector and carbon-intensive industries. Key findings suggest that optimal carbon tax design requires progressive rate structures, equitable revenue distribution mechanisms, and integration with complementary policy instruments. This research also identifies specific challenges for carbon tax implementation in Indonesia, including carbon leakage risks, distributional impacts, and institutional capacity limitations. The study contributes to the literature by offering a comprehensive framework for carbon tax policy reform that maximizes emission reductions while minimizing regressive economic impacts and optimizing environmental and health co-benefits.
The impact of shadow economy and government expenditure on tax ratios: Corruption’s role in ASEAN Briliansyah, Lalu Hizby
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1444

Abstract

This study aims to analyze how shadow economy and government expenditure affect tax ratio and whether corruption perception index (CPI) can moderate these relationships. The shadow economy poses a significant challenge to tax revenue collection. Appropriate government expenditure is also expected to increase the tax base. However, the effectiveness of government expenditure is often undermined by corruption, which erodes public trust and compliance. This research was conducted using panel data regression. The samples used were countries in the ASEAN region between 2012 and 2020. The results show that shadow economy has a significant negative impact on tax ratio, while government expenditure has a positive effect. CPI significantly moderates these relationships, enhancing the negative impact of shadow economy and reducing the positive effect of government expenditure on tax ratio. The study concludes that reducing shadow economy and increasing government expenditure are crucial for improving tax ratio in ASEAN countries. However, the effectiveness of these measures depends on strong corruption control. Policymakers should prioritize anti-corruption efforts to enhance public trust and compliance, thereby optimizing tax revenue collection.
Fiscal independence and economic growth: A case study of Jember district in 2014-2023 Ngesti, Begawan Damar
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1449

Abstract

This research aims to study and analyze 1). Growth in local taxes, local retribution, separated regional assets management result, other authorized local revenue, and gross regional domestic product in 2014-2023, 2). The influence of local taxes, local retribution, separated regional assets management result, other authorized local revenue on gross regional domestic product in 2014-2023. This research uses descriptive and quantitative analysis methods through secondary data on the realization of local taxes, local retribution, separated regional assets management result, other authorized local revenue, and gross regional domestic products. Testing of research variables using multiple regression analysis as a whole and partially. Result of research show that 1). Local tax, other authorized local revenue, and gross regional domestic product variables experienced an annual average increase of 11,205%, 11,50%., and 4,08% On the other hand, the variables of local retribution and separated regionall assets management result decreased by 2,44% and 0,35%. 2). Simultaneously, the variables of local taxes, local retribution, separated regional assets management result, other authorized local revenue have a significant effect on regional domestic product with an alpha significance level . While partially, only the local tax variable has a significant influence on gross regional domestic product on gross regional domestic products with an alpha significance level .
The influence of institutional ownership, independent commissioners, and capital intensity on tax avoidance: Evidence from LQ45 non-bank companies in Indonesia Aulia, Aliza Rachma; Irawan, Ferry
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1451

Abstract

This study examines how institutional ownership, independent commissioners, and capital intensity influence tax avoidance in non-bank LQ45 index companies in Indonesia during 2019-2022. Using a quantitative approach with secondary data from 42 companies (168 firm-year observations), we employed panel data regression with Book Tax Difference as the tax avoidance proxy. Results show that institutional ownership and independent commissioners have no significant impact on tax avoidance, while capital intensity positively influences tax avoidance practices. This suggests that companies with higher fixed asset proportions engage more in tax avoidance, likely through depreciation expenses that reduce taxable income. These findings indicate that formal corporate governance mechanisms alone may be insufficient to curtail tax avoidance. The low explanatory power of our model (0.7%) indicates that other factors significantly influence tax planning decisions. Our research contributes to understanding tax avoidance determinants in Indonesia's leading companies and highlights how asset structure affects tax behavior. For regulatory authorities, our findings suggest enhancing tax policies related to fixed asset depreciation and strengthening governance mechanisms beyond formal requirements. Tax authorities should scrutinize depreciation practices in capital-intensive industries and develop more sophisticated audit procedures targeting book-tax differences. Future research should incorporate additional variables such as political connections, executive characteristics, and business complexity, employ alternative tax avoidance measures, and explore moderating relationships to develop a more comprehensive understanding of tax avoidance drivers in emerging markets.
The influence of financial distress, board gender diversity, and CEO profile on tax aggressiveness Yasniar, Maharani; Irawan, Ferry
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1453

Abstract

This research is a quantitative study that aims to determine the effect of financial distress, board gender diversity, and CEO profile on tax aggressiveness. This research uses secondary data in the form of financial reports and annual reports of energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. A total of 110 observation data was collected from 22 sample companies. Hypothesis testing uses panel data regression analysis with the help of STATA software at a significant level of 5%. The results of tests indicate that (1) financial distress has a negative effect on tax aggressiveness, (2) board gender diversity has a positive effect on tax aggressiveness, (3) CEO education has no effect on tax aggressiveness, and (4) CEO generation has no effect on tax aggressiveness.
Does bank risk-taking behavior affect corporate income tax expenses? Kartiko, Nafis Dwi; Firmansyah, Amrie; Mu’min, M. Silahul; Anam, Muhammad Syariful
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1469

Abstract

This study examines the effect of bank risk-taking behavior on income tax expense recognized in the financial statements. The study uses a secondary data analysis approach to the annual reports and financial statements of 46 banks listed on the Indonesia Stock Exchange from 2004 to 2022, with 566 observations. The sample selection was done purposively based on certain criteria to ensure data completeness and consistency. The analysis technique used is Ordinary Least Squares (OLS) regression to identify the relationship between risk variables and tax expenses. The results show that high risk-taking behavior, as measured by SDROA and SDROE variables, negatively affects the income tax expenses reflected in the effective tax rate (ETR). Banks with high-performance volatility tend to utilize tax planning space to maintain liquidity and profitability. The difference in effect between SOE and non-SOE banks confirms that ownership structure affects flexibility in recognizing tax expenses. Pandemic conditions and reduced corporate income tax rates further strengthen the negative relationship between risk and ETR. Pandemic conditions and the reduction in corporate income tax rates during the 2020-2022 period also increase the bank's room for maneuver to manage the recognition of its tax expenses.
From hearts to treasury: A systematic review of tax morale's impact on revenue collection Wijaya, Alif Sukhairi; Irawan, Ferry
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1480

Abstract

This research aims to analyze the relationship between tax morale and tax revenue based on a systematic literature review. Tax morale, as the intrinsic motivation of taxpayers to pay taxes, has become a major focus in efforts to improve tax compliance and tax revenue. Through the Systematic Literature Review (SLR) method, this study examines 57 scientific articles published in Scopus and Web of Science indexed journals during the 2010-2024 period. The analysis results show that there is a positive and significant relationship between tax morale and tax revenue. Factors influencing tax morale include trust in government institutions, perceptions of tax system fairness, social norms, and demographic characteristics of taxpayers. Additionally, it was found that policy interventions focusing on improving tax morale are more effective in increasing tax revenue compared to traditional deterrence approaches. This research provides theoretical and practical implications for developing more effective tax policies by considering the psychological and social aspects of taxpayers.

Page 19 of 29 | Total Record : 282

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