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suparna wijaya
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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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Shadows and shortfalls: Unraveling the relationship between informal economies and fiscal capacity Wijaya, Alif Sukhairi; Wijaya, Suparna
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1481

Abstract

This research aims to analyze the effect of the shadow economy on tax revenue through a Systematic Literature Review (SLR) approach. The shadow economy, which encompasses unrecorded and unreported economic activities, has a significant impact on a country's fiscal capacity. The SLR method was used by conducting a systematic search of the Scopus, Web of Science, and Science Direct databases for publications from 2010-2024. From 1,235 identified articles, 42 articles were extracted and analyzed in depth based on established inclusion and exclusion criteria. The review results show that the shadow economy consistently correlates negatively with tax revenue, with varying magnitudes of influence based on country characteristics, economic structure, and taxation systems. Determinant factors that strengthen this relationship include high tax burdens, regulatory complexity, corruption, low institutional effectiveness, and the level of public tax awareness. This study also identifies several effective tax policy mechanisms in mitigating the negative effects of the shadow economy, including digitalization of tax administration, enhancing the capacity of tax authority institutions, and voluntary compliance programs. The theoretical and practical implications of these findings provide a comprehensive information foundation for policymakers in designing optimal tax revenue strategies amid informal economy challenges.
The influence of institutional ownership, leverage and profitability on tax avoidance: Empirical study on mining sector companies Agusta, Marcho; Sormin, Feber
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1518

Abstract

This study aims to analyze and examine the influence of institutional ownership, leverage, and profitability on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Tax avoidance is a legal strategy used by companies to minimize tax burdens, yet it often raises concerns as it may reduce the company’s tax contributions to the state. The research employs a quantitative approach with secondary data collected from annual financial reports. The sample was selected using a purposive sampling technique, resulting in 23 companies from a population of 63, with a total of 92 observations. Data were analyzed using mmultiple linear regression with the assistance of SPSS software. The result indicate that leverage has a positive and significant effect on tax avoidance, suggesting that companies with higher debt ratios tend to engage more in tax avoidance. In contrast, institutional ownership and profitability have a negative effect on tax avoidance, implying that companies with higher institutional ownership and profitability levels re less likely to avoid taxes. These findings provide insights for management, investors, and tax authorities regrading corporate behavior in managing tax obligations, and emphasize the importance of enhanced oversight of tax avoidance practices.
The effectiveness of sugar tax in controlling sugar consumption Haniyah, Rizqi; Johantri, Bagas; Sustiyo, Joko
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1519

Abstract

Excessive sugar consumption contributes to the increasing prevalence of obesity and chronic diseases such as type II diabetes mellitus and cardiovascular diseases. Indonesia ranked fifth in the number of diabetes cases in 2021, and this number is projected to rise to 28.6 million by 2045. One policy to control sugar consumption is the implementation of a sugar tax on sugar-sweetened beverages (SSBs). This study employs a systematic literature review (SLR) approach to analyze the impact of the sugar tax from economic, social, and political perspectives. Out of 2,719 articles being initially screened, 18 relevant articles were selected for analysis. The findings indicate that the effectiveness of the sugar tax depends on the tax rate, implementation strategies, and stakeholder support. Furthermore, the success of this policy requires cross-ministerial coordination, public education, and transparency in revenue allocation. Without a multidisciplinary approach, the sugar tax risks becoming a controversial policy that merely serves as a government revenue source.  
Determinants of tax avoidance with firm size as a moderating variable Neltiani, Andini; Rusliyawati, Rusliyawati; Astarani, Juanda
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1549

Abstract

In the context of the growing consumer goods industry, tax avoidance practices are increasingly viewed not only as a means of efficiency but also as an integral part of corporate strategy. This study analyzes the impact of profitability, leverage, and firm age on tax avoidance, while also assessing the role of these three factors in moderating the relationship between firm size and tax avoidance. The research involved a sample of 20 firms in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the years 2020 and 2023, with analysis conducted using the Moderated Regression Analysis (MRA) approach and EViews 12 software. The results indicate that profitability and leverage do not significantly affect tax avoidance. Conversely, firm age has been shown to have a positive impact. In the moderation analysis, only firm age serves as a significant moderating variable, while leverage does not. These findings suggest that the age and internal characteristics of a firm exert a more substantial influence on tax strategies compared to other financial ratios. Consequently, tax policies should be formulated with careful consideration of the unique characteristics of the consumer goods sector. This study contributes to the literature on agency theory, as well as to practices in corporate tax management and financial strategy.
User satisfaction analysis of e-filing system in reporting annual tax returns for individual taxpayers Nurlanda, Balqis Yessa; Saebani, Akhmad
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1560

Abstract

This study aims to determine the effect of system quality, service quality, and ease of use on user satisfaction of the e-Filing tax system for individual taxpayers. The existence of complaints related to technical aspects and understanding of use indicates the importance of evaluating user satisfaction. Therefore, this study was conducted to analyze the extent to which users are satisfied with the e-Filing system in reporting Annual Tax Returns, so that it can be the basis for improving tax services in the future. The research approach used is a quantitative method with primary data, and sampling using the snowball sampling technique. The research sample collected and processed was 127 samples with individual taxpayer respondents. The research data was processed using the Structural Equation Model with the help of SmartPLS 4 statistical software with a significance level for accepting the research hypothesis of 5%. The results of testing the research hypothesis indicate that the variables of system quality and ease of use have a significant positive effect on user satisfaction of the e-Filing tax system for individual taxpayers. However, the variable of service quality does not affect user satisfaction of the e-Filing tax system for individual taxpayers.
Ex ante and ex post approaches in transfer pricing documentation: A review of PMK 172 of 2023 and examination practices by the tax officers Irawan, Ferry; Gumilang, Galih
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1590

Abstract

This article examines the mismatch between ex ante and ex post approaches in the preparation of transfer pricing documentation in Indonesia. While Ministry of Finance Regulation No. 172/2023 clearly mandates the use of the ex ante approach—where documentation is prepared based on information available at or before the time of the transaction—tax auditors often apply the ex post approach during audits by assessing actual outcomes. This inconsistency creates legal uncertainty and may discourage voluntary compliance among taxpayers. Using a normative-qualitative method and literature review, this study explores the issue from the perspective of regulations, audit practices, and international guidelines. A case study is included to illustrate how ex post adjustments can lead to disputes despite compliance with regulatory expectations. The article calls for harmonization between policy and enforcement practices to foster a more consistent, fair, and predictable tax system in Indonesia.
Director with foreign experience, CSR, profitability, leverage on tax avoindance: Firm size as moderate Pratiwi, Winna; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1591

Abstract

This study investigates the influence of several key variables namely director with foreign experience, Corporate Social Responsibility (CSR), profitability, and leverage on tax avoidance, firm size positioned as a moderating factor. The research is centered on manufacturing firms within the basic and chemical industry sectors, specifically those engaged in the pulp and paper segment, and listed on the Indonesia Stock Exchange (IDX) between 2014 until 2023. Profitability is gauged by ROE, leverage is quantified using DER, and the degree of tax avoidance is measured through the ETR. This study applies a verificative research approach, focusing on a target population of nine manufacturing companies. Through the implementation of an unbalanced panel sampling technique, 80 firm-year observations were ultimately selected as the research sample. Secondary data were sourced from the IDX platform and official company websites, encompassing published financial statements and annual reports over the defined research period. Data analysis was carried out using panel data regression techniques with the assistance of E-Views version 13 software. The empirical outcomes highlight that directors with overseas exposure, active CSR engagement, and higher profitability are associated with lower levels of tax avoidance behavior. Conversely, companies with greater leverage tend to exhibit more aggressive tax minimization strategies. Firm size significantly moderates these relationships: it amplifies the negative impact of foreign directorships, CSR initiatives, and profitability on tax avoidance, while reinforcing the positive influence of leverage on such behavior. These findings indicate that internal factors drive firms' tax strategies, with firm size either amplifying or reducing their impact.
The future of tax services: Coretax as a technology-based breakthrough Rizky, Annur Muhammad; Nurhidayat, Muhamad Rifqi; Yasar, Muhammad Miftah Babil
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1593

Abstract

This study aims to evaluate the implementation of the Coretax Administration System (Coretax) as a form of digitization of the tax administration system in Indonesia. The method used is a qualitative descriptive approach with purposive sampling techniques, involving four main groups of informants: Directorate General of Taxes (DJP) employees, academics, tax consultants, and business actors. The research focuses on analyzing technological readiness, supporting and inhibiting factors in implementation, and perceptions of Coretax 's effectiveness. The results show that the system has sufficient technological readiness, supported by cutting-edge features such as the use of artificial intelligence (AI) and big data. In addition, Coretax is considered capable of improving service efficiency, taxpayer compliance, and contributions to state revenue. However, challenges remain in the form of suboptimal system stability, limited digital literacy among users, and the lack of comprehensive integration of all tax administration processes. The study recommends improving technological infrastructure, providing digital education for users, expanding system integration, and further leveraging AI technology to realize Coretax as an inclusive, sustainable, and globally standardized digital tax system.
The influence of social norms and perceived fairness on voluntary tax compliance: The mediating role of personal norms and trust in government Marfiana, Andri; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1670

Abstract

This study aims to analyze the factors influencing voluntary tax compliance in Indonesia, with a focus on social norms, personal norms, perceived of fairness, and trust in the government. The method employed is a quantitative approach using surveys, involving the distribution of questionnaires to individual taxpayers who are not employees in the Jabodetabek area. The data were analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling) to test the relationships among the variables in the research model. The results of the study show that social norms positively influence voluntary tax compliance, both directly and through the formation of personal norms as a mediator. Furthermore, the Perceived of fairness in the tax system was found to enhance trust in the government, which in turn positively affects voluntary tax compliance. These findings provide important insights that psychological and social factors, such as social norms, fairness, and trust in the government, play a key role in enhancing voluntary tax compliance. Therefore, it is recommended that tax policies focus on improving fairness and transparency, as well as strengthening social norms that support tax compliance.
The effect of taxation knowledge, fairness and leadership style on tax compliance with organizational culture as a moderating variable on MSME corporate taxpayers in Bandung City Rahmawati, Eko; Silviana, Silviana
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1608

Abstract

Tax is a social contract between citizens and the government, both parties are expected to uphold their mutual responsibilities. Citizens are expected to pay their taxes, and the government is supposed to use the tax proceeds for the welfare and benefit of the citizens. In reality, no one likes to pay taxes, therefore it is necessary to study the factors that can make people obedient to taxes. Taxpayer compliance behavior is not only influenced by economic factors but also non-economic factors such as tax knowledge, the perception of tax fairness, leadership style, and organizational culture. This study aims to analyze the influence of Tax Knowledge, Fairness Principles, and Leadership Style on Tax Compliance of corporate MSME taxpayers in Bandung and to examine the role of Organizational Culture as a moderating variable. The study uses a quantitative approach with primary data sources collected through a survey method. The sample consists of 163 respondents, selected using purposive sampling, who represent corporate MSME taxpayers in Bandung. Data analysis was performed using multiple linear regression and moderation regression analysis (MRA) using SPSS Statistic 26. The results showed that Tax Knowledge has a significant and positive effect on Tax Compliance, the Fairness Principle has a significant effect, Leadership Style has a significant positive effect on tax compliance, Organizational Culture weakens the influence of tax knowledge on tax compliance, but strengthens the influence of the Principle of Fairness on tax compliance. However Organizational Culture is unable to moderate the influence of Leadership Style on Tax Compliance.

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