cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
suparna wijaya
Contact Email
educoretax.jurnalku@gmail.com
Phone
+6287780663168
Journal Mail Official
educoretax.jurnalku@gmail.com
Editorial Address
Tangerang Selatan, Banten, Indonesia
Location
Unknown,
Unknown
INDONESIA
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
 19   20   21   22   23 
The influence of awareness, knowledge, and environmental culture on MSME tax compliance with tax administration modernization and tax incentives as moderating variables Delia, Delia; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1633

Abstract

This study aims to analyze the effect of Taxpayer Awareness, Tax Knowledge, and Environmental Culture on the Tax Compliance of MSMEs in Bandung City, with Tax Administration Modernization and Tax Incentives as moderating variables. This quantitative research used a survey method involving individual MSME taxpayers registered at the Pratama Tax Service Office in Bandung. The data analysis employed multiple linear regression and Moderated Regression Analysis (MRA), processed using SPSS 25. The results revealed that Awareness, Tax Knowledge, and Environmental Culture significantly influence MSME Tax Compliance. However, the moderating variables—Tax Administration Modernization and Tax Incentives—did not strengthen those relationships. These findings highlight that internal and social factors are more dominant in shaping tax compliance behavior, while technological modernization and fiscal incentives are yet to be effective drivers. This research contributes to the formulation of more targeted tax policies for MSMEs in Indonesia.
The moderating role of board gender diversity: leverage and tax avoidance Jimmy, Jimmy; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1663

Abstract

This study examines the effect of leverage on tax avoidance, and also examines the moderating influence of the director's gender diversity in that relationship, particularly in the property and real estate sector. This study uses secondary data, which is the annual reports of companies listed in the Indonesian Stock Exchange for the period 2021-2023, retrieved from www.idx.co.id. Based on purposive sampling, the total samples are 87 observations. The analytical method of this study is multiple linear regression analysis with a random effect approach for panel data. The result shows that leverage has a negative effect on tax avoidance, and director gender diversity doesn’t succeed in moderating the positive influence of leverage on tax avoidance in property and real estate companies that are listed on the Indonesian Stock Exchange for the years 2021-2023. This study provides implications for the Directorate General of Taxes (DGT) in mapping the characteristics of companies that are prone to tax avoidance.
The impact of corporate governance and the covid-19 crisis on earnings management practices in the tourism sector Sebastian, Marcellino Ferdinand; Irawan, Ferry
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1674

Abstract

The objective of this quantitative research is to examine how the COVID-19 pandemic and elements of corporate governance influence earnings management in tourism-related businesses in Indonesia. The absolute value of discretionary accruals based on the Kothari model is used as the dependent variable to measure earnings management. Internal ownership, board size, the percentage of independent commissioners, audit committee participation, and a dummy variable for the COVID-19 pandemic constitute the independent variables of this study. Leverage (DER), profitability (ROE), and the market price-to-book value ratio (PBV) are also included as control variables in this research. With a total of 80 observations collected through purposive sampling, the research sample consists of 20 tourism sector companies listed on the Indonesia Stock Exchange for the period of 2020–2023. Panel data regression using STATA 17 software was used for data analysis. The research findings indicate that while board size, the percentage of independent commissioners, and the COVID-19 program do not significantly influence earnings management, internal ownership and audit committee activity do.
Investment decisions and firm value: The moderating role of tax avoidance Chandra, Santoso; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1686

Abstract

This study aims to examine the effect of investment decisions on firm value, as well as to analyze the role of tax avoidance as a moderating variable in manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses secondary data obtained from the company's annual financial statements. The sample consisted of 15 companies selected using purposive sampling technique, thus obtaining 45 observations. The firm value variable is measured by the Tobin's Q ratio, investment decisions are proxied by total asset growth, while tax avoidance is proxied by the Tax Avoidance (TAXAVOID) ratio. Data analysis was carried out using panel data regression with the selected model, namely the Fixed Effect Model. The results showed that investment decisions have no effect on firm value. This finding indicates that the investment made by manufacturing companies during the study period has not been able to improve market perception directly. In addition, tax avoidance is also not proven to strengthen the relationship between investment decisions and firm value, and even tends to weaken the relationship. This study contributes to enriching the literature on the determinants of firm value in emerging markets, especially in the Indonesian manufacturing sector. In terms of policy, the results of this study suggest that regulators such as the Financial Services Authority strengthen supervision of tax avoidance practices carried out by public companies. In addition, companies are advised to improve transparency and effectiveness of investment management in order to increase investor confidence and create sustainable firm value.
The effect of Sales Tax on Luxury Goods (PPnBM), Value Added Tax (VAT), and progressive rates on consumer purchasing power in four-wheeled motor vehicles Amelia, Tresya; Ismanto, Juli
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1689

Abstract

This study aims to analyze the influence of Luxury Goods Sales Tax (LGST), Value Added Tax (VAT), and Progressive Tax Rates on Consumer Purchasing Power. The population in this study consists of four-wheeled motor vehicle consumers at SAMSAT Serpong in 2024. Primary data was used, with a total of 100 respondents selected using the Slovin formula. The data analysis techniques employed include descriptive statistical analysis, validity and reliability tests, multiple linear regression, coefficient of determination, and hypothesis testing. SPSS version 26 was used for quantitative data analysis. The results indicate that LGST has a significant effect on consumer purchasing power, with a significance level of 0.004 which is smaller than 0.05. VAT also significantly affects consumer purchasing power, with a significance level of 0. which is smaller than 0.05. Similarly, Progressive Tax Rates have a significant impact, with a significance level of 0.032 which is smaller than 0.05.
The role of compensation management and institutional ownership on tax avoidance Mulyati, Mulyati; Ferdiansyah, Ferdiansyah
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1702

Abstract

This study aims to determine the influence of Management Compensation and Institutional Ownership on Tax Avoidance. This research is a type of quantitative research with a secondary type of data. The source of this research data was obtained from pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for 6 years with a period between 2018 – 2023. The sample selection method used in this study is the purposive sampling method so that the sample obtained with this method is 8 companies. The data used in this study is in the form of annual reports from each company that has been used as a research sample. The analysis technique used was panel data regression analysis with a significance level of 5%. This study was processed using eviews software 12 and showed that (1) management compensation and institutional ownership have a simultaneous effect on tax evasion which means that the hypothesis is accepted (2) management compensation has no significant effect on tax avoidance which means the hypothesis is rejected, and (3) institutional ownership has a significant effect on tax avoidance which means the hypothesis is accepted.
Tax risk in automotive manufacturing companies in Indonesia: The effect of tax avoidance with CSR as a moderator Anjarwati, Emilia Eni; Irawan, Ferry
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1718

Abstract

This quantitative study aims to determine whether tax avoidance is able to influence the increase in tax risk in the future and whether Corporate Social Responsibility (CSR) is able to moderate the relationship between the two variables. The population in this study is Automotive Manufacturing Companies in Indonesia. By using purposive sampling technique, a sample of 50 observations was obtained with a research period of 2020-2024. By using the STATA 13 testing tool, the results of the study showed that tax avoidance did not have a significant effect on future tax risk and CSR was able to moderate the relationship between the two variables.
The influence of managerial ability and business strategy on tax avoidance Nabila, Amanda Zealza; Masripah, Masripah
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1594

Abstract

This research aims to examine the influence of managerial ability and business strategy on tax avoidance using control variables, namely leverage and profitability. The proxy used for tax avoidance is Abnormal Book Tax Difference (ABTD). Quantitative research and using manufacturing companies listed on the IDX for the 2019-2022 period as research objects. The sampling technique used purposive sampling with a total sample of 580 samples obtained from 145 manufacturing companies. Hypothesis tests have been carried out so that it can be concluded that 1) managerial ability has a positive effect on tax avoidance; 2) Business strategy has no influence on tax avoidance.
The effect of tax knowledge and tax awareness on taxpayer compliance with e-filing as a moderating variable Sonny, Sonny; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1696

Abstract

This study investigates the influence of tax knowledge and tax awareness on taxpayer compliance, with e-filing examined as a moderating variable. Data were collected through questionnaires from 96 individual taxpayers registered at the North Batam Pratama Tax Office (KPP Pratama Batam Utara). The research employed a quantitative associative approach with a causal design, and the data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3. The results reveal that tax knowledge has a negative effect on taxpayer compliance, while tax awareness has a positive effect. Furthermore, e-filing moderates these relationships in different ways: it weakens the negative effect of knowledge by simplifying reporting procedures, but it also reduces the direct influence of awareness as compliance becomes more associated with technological convenience. These findings underscore the relevance of the Theory of Planned Behavior in explaining compliance behavior, while also highlighting the role of technology in reshaping compliance dynamics. Future studies are encouraged to incorporate broader behavioral and institutional factors, and policymakers are advised to strengthen tax education, awareness campaigns, and the reliability of e-filing infrastructure.
Does real earnings management have an influence on firm value with moderation from tax avoidance? Nugraha, Meilisa Tri; Wibowo, Jevennie; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1697

Abstract

Various ways are done by the company to boost the value of the business in order to display positive financial performance results for investors. Real earnings management and tax avoidance are efforts to increase the value of companies that are considered legal to do. This study aims to examine whether real earnings management has an effect on firm value with the role of tax avoidance as moderation, and ROA and DAR as control variables. The data used in this study are consumption sector companies, food and beverage industry sub-sectors listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020-2022 sourced from www.idx.co.id and the entity's official website. Purposive sampling is used to collect panel data, which is the form of data used in the quantitative research approach.The results of the data obtained amounted to 60 samples tested assuming data analysis in determining the best model as the basis for research in the form of the Lagrange Multiplier test, Chow test, and Hausman test. The results of the research obtained show that real earnings management has a positive effect on firm value with tax avoidance that does not moderate to strengthen this influence. This study uses tax avoidance as a moderation variable that can be developed in future research to increase literacy related to the influence on firm value.

Page 21 of 29 | Total Record : 282

 19   20   21   22   23 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol 6 No 1 (2026) Vol 5 No 12 (2025) Vol 5 No 11 (2025) Vol 5 No 9 (2025) Vol 5 No 8 (2025) Vol 5 No 7 (2025) Vol 5 No 6 (2025) Vol 5 No 5 (2025) Vol 5 No 4 (2025) Vol 5 No 3 (2025) Vol 5 No 2 (2025) Vol 5 No 1 (2025) Vol 4 No 12 (2024) Vol 4 No 11 (2024) Vol 4 No 10 (2024) Vol 4 No 9 (2024) Vol 4 No 8 (2024) Vol 4 No 7 (2024) Vol 4 No 6 (2024) Vol 4 No 5 (2024) Vol 4 No 4 (2024) Vol 4 No 3 (2024) Vol 4 No 2 (2024) Vol 4 No 1 (2024) Vol 3 No 4 (2023) Vol 3 No 3 (2023) Vol 3 No 2 (2023) Vol 3 No 1 (2023) Vol 2 No 4 (2022) Vol 2 No 3 (2022) Vol 2 No 2 (2022) Vol 2 No 1 (2022) Vol 1 No 4 (2021): Desember 2021 Vol 1 No 3 (2021): September 2021 Vol 1 No 2 (2021): Juni 2021 Vol 1 No 1 (2021): Maret 2021 More Issue