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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 effect of environmental performance and green accounting on financial performance with corporate social responsibility as a mediating variable Amelia, Annisa Noor; 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.v5i6.1719

Abstract

This research aims to determine the effect of environmental performance and green accounting on financial performance with corporate social responsibility as a mediating variable. The population in this study were energy and basic material sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sample was selected using purposive sampling, with the result 91 unbalanced data from 29 companies. Data were obtained from sustainability reports, annual reports, and financial statements accessed through the IDX or company websites. Hypothesis testing in this study using panel data regression analysis with STATA V.17, including descriptive statistical tests, model selection, classical assumption tests, coefficient determination, partial tests, and Sobel test. The results of this research show that environmental performance and green accounting have positive effects on corporate social responsibility. Meanwhile, environmental performance and green accounting have no effect on financial performance, whereas corporate social responsibility has a negative effect on financial performance. However, corporate social responsibility cannot mediate the relationship between environmental performance and green accounting on financial performance.
The effect of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial statement Az Zahra, Shifa Nurhaliza; Irawan, Ferry
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1720

Abstract

The financial statement provides financial information presented by a company for a specific period to assess its financial condition, capabilities, and operational performance. This information is valuable for both external and internal stakeholders. Thus, it is crucial for financial statements to be presented accurately and free from errors. However, manipulation or fraud in financial reporting remains a common issue. This study examines fraudulent financial statement in state-owned enterprises (BUMN) from 2018 to 2022 using the hexagon fraud theory. A quantitative approach is employed, utilizing secondary data from annual reports. The study uses 100 data from 20 companies selected through purposive sampling over the 2018–2022 period. Data were analyzed using panel data analysis with STATA software. The findings indicate that pressure (X1), opportunity (X2), rationalization (X3), arrogance (X5), and collusion (X6) have no significant effect on fraudulent financial reporting, while capability (X4) has a significant negative effect.
From compliance to competitiveness: MSME adaptation to the VAT rate increase in Jakarta Adelia, Miska; Firmansyah, Amrie
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1737

Abstract

This study examines the responses of Micro, Small, and Medium Enterprises (MSMEs) in Jakarta to the increase in Value Added Tax (VAT) rates, focusing on administrative challenges and pricing strategies to maintain competitiveness and business sustainability. A qualitative design was employed using content analysis of secondary data. It comprised nine peer-reviewed journal articles published between 2020 and 2025 obtained through Google Scholar, and six tax regulations purposively selected for their relevance to VAT reform. The findings indicate that MSME responses are primarily determined by their regulatory understanding, digital readiness, and capacity to adapt to fiscal changes. Key challenges include low tax literacy, difficulties operating e-invoicing systems, and limited comprehension of Taxable Entrepreneur (PKP) obligations. The complexity of digital administration remains a significant barrier, particularly for enterprises with limited technological capacity. To mitigate fiscal pressures, MSMEs adopt various pricing strategies supported by cost efficiency, digitalization, and sound financial planning. The study recommends that the Directorate General of Taxes simplify VAT reporting procedures, strengthen adaptive tax education, and expand digital infrastructure. Meanwhile, MSMEs are encouraged to enhance financial management and technological readiness. Future research should incorporate primary data collection to provide richer contextual insights into MSME adaptation to taxation reforms.
The influence of capital intensity, earnings management and audit committee on tax avoidance Senny, Nila; Hernawati, Erna
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1766

Abstract

This study aims to determine the effect of capital intensity, earnings management, and audit committees on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange. Using company financial and annual report data from 2019 to 2023, this study applies purposive sampling techniques and STATA 12 applications to process the existing data. The results of this study indicate that capital intensity has a negative effect on tax avoidance, and companies with higher levels of capital intensity are less likely to engage in aggressive tax avoidance. Conversely, earnings management has a positive impact on tax avoidance, because companies that engage in earnings management are more likely to engage in tax avoidance. And the audit committee has a positive effect on tax avoidance, where although the audit committee should play a role in reducing tax avoidance, research shows that an ineffective audit committee can actually exacerbate tax avoidance. This research is expected to contribute to the formulation of tax policies and corporate supervision to minimize tax avoidance.
The effect of transfer pricing, fixed asset intensity and inventory intensity on tax avoidance Ramadhan, Muhammad Rizky; Arieftiara, Dianwicaksih
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1770

Abstract

This study aims to investigate the impact of transfer pricing, fixed asset intensity, and inventory intensity on tax avoidance. The population used in this study is manufacturing companies in the consumer goods sector listed on the IDX during the period 2020-2024. The sample selection technique used purposive sampling technique and obtained 15 companies for 5 years with a total sample data obtained of 74 sample data. Data processing using Microsoft Office Excel and STATA 12 program, by conducting panel data regression model analysis. The results of this study indicate that transfer pricing has no effect on tax avoidance, fixed asset intensity has no effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, and simultaneously transfer pricing, fixed asset intensity and inventory intensity, have an effect on tax avoidance.
Navigating uncertainty: The role of tax avoidance and leverage in shaping firm value Fajriyah, Isna Lailatul; Hayunintyas, Darrin Octavia Siski; Firmansyah, Amrie
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.774

Abstract

This study examines the effect of tax avoidance on firm value, with company leverage as a moderating variable, focusing on infrastructure companies during the Covid-19 pandemic. Using financial data from infrastructure companies listed on the Indonesian Stock Exchange from 2020 to 2022, this study employed a purposive sampling method to select 22 companies, resulting in 66 observations. The findings reveal that tax avoidance practices during the Covid-19 pandemic do not have a significant relationship with firm value. Additionally, company leverage does not moderate the relationship between tax avoidance and firm value. During economic uncertainty caused by the pandemic, investors prioritize investment risk, potential returns, and market stability over tax avoidance practices. This study is limited to a sample of infrastructure sector companies during the pandemic, which restricts the generalizability of the findings. Future research could expand the scope by including samples from other sectors to provide a broader perspective on the relationship between tax avoidance and firm value during periods of economic disruption. This study contributes to the Financial Services Authority (OJK) by supporting efforts to oversee corporate financial strategies, including tax avoidance practices. These findings can assist OJK in developing balanced regulations that ensure corporate accountability while maintaining economic stability during periods of uncertainty.
Tax avoidance and firm value: Unveiling the role of earnings management Azalia, Amanda Izumi; Suciati, Puji Andrika; Firmansyah, Amrie
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.775

Abstract

This research aims to test and analyze the effect of tax avoidance on company value with earnings management as a moderating variable in consumer goods sector companies listed on the Indonesia Stock Exchange. The object of this research is companies in the food and beverage sub-sector consumption sector during the 2020-2022 period, so there are 19 sample companies. The method used is linear regression with research results (1) Tax avoidance has a significant positive effect on company value (2) Tax avoidance has a significant effect on company value but not through earnings management. The earnings management variable cannot be used as a moderating variable model. (3) Earnings management cannot influence the relationship between tax avoidance and company value. The results of this research can then become a source of literature explaining the influence of tax avoidance on company value with earnings management as a moderating variable.
The influence of tax burden, intangible assets, and foreign ownership on transfer pricing policies Pratiwi, Nur Aisah Eka; Wadi, Indra
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1034

Abstract

This research aims to determine and empirically test the influence of tax burden, intangible assets and foreign ownership on transfer pricing policies in energy sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018 2022 period. This type of research is descriptive quantitative which uses secondary data sourced from the company's financial reports that have been published by the company on the Indonesia Stock Exchange (BEI). This research consisted of 84 companies and the number of samples used was 9 companies as research objects for five years. The data analysis technique for testing this hypothesis uses E-views 12 software. Panel data regression analysis is used as the mechanism in this research. The research results show that the tax burden has a significant effect on transfer pricing. Meanwhile, intangible assets and foreign ownership do not have a significant effect on transfer pricing. This is because companies can consider tax burdens, intangible assets and foreign ownership in transfer pricing policies
The implementation of tax imposition Micro Small Medium Enterprise (MSME) in the form of limited companies after the expiry period of final income tax Akbar, Lutfia Rizkyatul; Sugiarti, Rita
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1067

Abstract

The MSME tax policy has undergone several changes and changed regulations. In 2022, the government again re-regulated MSME taxes, namely PP Number 55 year 2022 regarding Adjustments to Regulations on Income Tax. This research uses a descriptive qualitative approach. With the issuance of PP Number 55 of 2022, this provides an opportunity to increase the taxes owed by MSMEs and researchers also want to illustrate to the government that after this regulation is issued what impact will be felt by MSME Taxpayers, so that this will later be used as an evaluation by the Government.  The result of this research is the calculation for the 2023 tax year using the rate of Article 17 of the Income Tax Law with the rate of 22%, and an additional 50% tax reduction as the Income Tax Law Art 31 E, resulting in the tax payable of IDR 4,240,946.16. PT ABC must carry out the bookkeeping obligations in reporting the tax liabilities and create proof of transactions for every business transaction to avoid a high tax burden.
Perceptions of functional tax advisors on artiicial intelligence-based applications in the context of performance improvement efforts Khusnaini, Khusnaini; Liyana, Nur Farida; Ambarwati, Ria Dewi
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1105

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use of Artificial Intelligence (AI)-based applications on the willingness of functional tax instructors to use these AI-based applications. The data used in this study are primary data from questionnaire surveys distributed to functional tax extension officers from all Regional Offices of the Directorate General of Taxes from October to December 2023. In addition, this study also uses secondary data sourced from regulatory documents and other data related to the performance of tax extension officers from the Directorate General of Taxes. Data from 104 respondents were analyzed using multiple linear regression. This study concludes that the perceived usefulness and perceived ease of use of AI-based applications have a positive and significant effect on the willingness of Functional Tax Instructors to use AI-based applications. Functional extension workers need to continue to try to work side by side with technology so that work becomes faster and easier. With the help of AI technology, it is not impossible that the implementation of taxation counseling can be partially delegated to technological assistance so that tax education can be more massive and comprehensive.

Page 22 of 29 | Total Record : 282

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