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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 inflation and gross domestic product on value-added tax revenue in Indonesia with human development index as a moderating variable Andini, Kanidia; Wijaya, Suparna
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1303

Abstract

This research is a quantitative study aimed at examining the effect of inflation and Gross Domestic Product (GDP) on Value Added Tax (VAT) revenue in Indonesia, with the Human Development Index (HDI) as a moderating variable. The study utilizes secondary data obtained from the Central Bureau of Statistics, the World Bank, and the Central Government Financial Reports. The population includes data on inflation, GDP, HDI, and VAT revenue in Indonesia from the period of 1990 to 2022. Using a saturated sampling technique, a total of 33 samples were analyzed. The research employs time series data with an observation period from 1990 to 2022. The analytical method used is Moderated Regression Analysis (MRA), supported by the SPSS 23 software. The results of the analysis indicate that inflation negatively affects VAT revenue, while GDP positively influences VAT revenue. On the other hand, HDI does not moderate or significantly affect the relationship between inflation and VAT revenue or between GDP and VAT revenue. HDI, as a moderating variable, weakens the effect of inflation on VAT revenue because a higher HDI reflects a population with better education and income levels, which tend to maintain more stable consumption patterns despite inflationary pressures. HDI focuses on social aspects (education, health, and income) that do not directly influence the relationship between GDP and VAT revenue, as VAT revenue is predominantly driven by consumption.
Analysis of the potential implementation of a methane-based carbon tax in the livestock sector in Indonesia Salsabilla, Anindita Rahma; Dinarjito, Agung
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1307

Abstract

As one of the contributors to greenhouse gas emissions, methane emissions produced by the livestock sector are something that must be addressed immediately. A carbon tax could be one option that can be implemented to overcome this problem. This research aims to discuss whether there is potential to implement a methane-based carbon tax in the livestock sector in Indonesia. This research uses a qualitative approach with a systematic literature review and uses the PRISMA method. The literature used is publications published from 2020 to 2024. Research shows that there is potential for implementing a methane-based carbon tax and there is potential for implementing a carbon tax in the livestock sector. It is hoped that this research will provide clarity regarding the potential for implementing a carbon tax in Indonesia and become a reference for other studies in the future. The limitation of this research is that there has not been a comparison of ideal practices in implementing methane-based carbon taxes in other countries with existing regulations in Indonesia.
Analysis of the effect of disclosure Corporate Social Responsibility (CSR) against tax avoidance Astuti, Dwi; Dinarjito, Agung
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1308

Abstract

This research explores the relationship between Corporate Social Responsibility (CSR) and tax avoidance. CSR is seen as a social responsibility that reflects a company's compliance with stakeholder expectations, while tax avoidance is often considered an opportunistic act to maximize profits. This research uses a qualitative approach with a systematic literature review method (Systematic Literature Review/SLR) and uses the PRISMA method. The literature used is publications published from 2021 to 2024. This research aims to identify the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance practices. Even though there are research that concludes there is no significant influence between CSR disclosure and tax avoidance practices, The results of the literature review show that most studies state a negative relationship between CSR disclosure and tax avoidance practices. In addition, other research finds a positive relationship because company size strengthens the influence of CSR on tax avoidance with a significant and beneficial effect. This research provides a theoretical contribution to existing literature by exploring the relationship between CSR disclosure and tax avoidance.
The impact of local tax revenue on society welfare Marfiana, Andri; Prabowo, Sakti; Wijaya, Suparna; Irawan, Ferry
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1310

Abstract

Regional taxes are one of the pillars of state revenue. Regional taxes have a strategic position both for financing development in the regions and regulating community life in the regions. This study aims to investigate the effect of regional tax revenues on public welfare in Indonesia. This study uses a quantitative method with secondary data obtained from the Central Statistics Agency for the period 2019 - 2021. The power taken includes regional tax variables, education level, number of poor people, and availability of basic health facilities. The test results show the following findings. First, regional tax revenues have the potential to encourage socio-economic development but the impact is highly dependent on the effectiveness of budget allocation and management. Second, regional tax revenues have not had a significant impact on reducing the number of poor people. However, these results emphasize the importance of an integrated approach. Third, the development of basic health facilities depends more on the Special Allocation Fund than regional tax revenues.
Altruism and tax compliance: Unveiling the dual role of charitable giving and social norms in global tax evasion Ramadhan, Muhammad Rheza; Widiarto, Fajar; Liriyansah, Bismar; Khusaini, Fachrul; Arifandi, Budi
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1316

Abstract

This study investigates the relationship between altruistic behaviors and tax evasion, using panel data from 172 countries spanning 2011 to 2020. The analysis focuses on three dimensions of altruism—helping strangers, volunteering, and donating to charity—derived from the World Giving Index, while tax evasion is proxied by the size of the informal economy as estimated by the IMF. With a final sample of 1,103 country-year observations, the study employs a fixed effects regression model to account for unobserved, time-invariant heterogeneity across countries and global shocks over time. GDP per capita, sourced from the World Bank, is included as a control variable. The findings reveal a dual relationship: the percentage of individuals helping strangers is negatively correlated with tax evasion, suggesting that strong social norms and intrinsic motivations for altruistic behavior promote tax compliance. In contrast, the percentage of individuals donating to charity is positively correlated with tax evasion, indicating that charitable giving may sometimes rationalize non-compliance through mechanisms like the Crowding-Out Hypothesis or the Compensatory Altruism Hypothesis. Volunteering, however, shows no significant effect on tax evasion. These results underscore the complexity of the relationship between pro-social behaviors and tax compliance. Policymakers are encouraged to promote social norms that foster both altruism and tax compliance while carefully designing tax incentives for charitable giving to prevent unintended consequences. This study contributes to the literature by providing nuanced insights into the interplay between altruistic behaviors and tax evasion on a global scale, highlighting the importance of context in understanding compliance behaviors.
The effect of financial performance and corporate governance on tax avoidance with environmental performance as a moderator Martiningsih, Sri; Lastanti, Hexana Sri
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1320

Abstract

This study aims to examine the influence of financial performance and corporate governance on tax avoidance, with environmental performance acting as a moderating variable. Tax avoidance is designated as the dependent variable, while profitability (ROA), managerial ownership, the composition of independent commissioners, and auditor quality are regarded as independent variables. Corporate Social Responsibility (CSR) is recognized as both an indicator of environmental performance and a moderating variable. The study employs a quantitative methodology utilizing purposive sampling, focusing on banking entities listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. Data analysis is executed through multiple regression, T-tests, and F-tests using SPSS Version 25. The findings reveal that financial performance (profitability) and environmental performance (CSR) exert a significant negative impact on tax avoidance. Furthermore, CSR enhances the effect of profitability on tax avoidance. Conversely, managerial ownership, the size of the independent board of commissioners, and auditor quality do not exhibit a significant influence on tax avoidance. The research also indicates that environmental performance does not moderate the effects of managerial ownership, the size of the independent board of commissioners, and auditor quality on tax avoidance. The implications of this study highlight the necessity of integrating CSR into business strategies to foster ethical tax practices. These findings contribute to the broader discourse on tax compliance and corporate governance, offering valuable insights for stakeholders aiming to reconcile financial goals with social responsibilities.
Tax collection obstacle resolution strategy and taxpayer profile validity: Case study: KPP Madya Palembang Fenta, Nadya Diti; Tresnajaya, Rd. Tatan Jaka
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1323

Abstract

This study aims to analyze the obstacles in the tax collection process and the validity of taxpayer profiles at KPP Madya Palembang. This research is motivated by significant challenges in achieving national revenue targets, particularly in resolving tax collection arrears. The study employs a qualitative method with a case study approach to explore the phenomenon in depth. Primary data were obtained through interviews with four informants, while secondary data were gathered through literature reviews and document analysis to provide a comprehensive perspective. The findings reveal three main categories of tax collection obstacles: technical, administrative, and potential future challenges. Technical obstacles are related to practical and operational issues in the field, administrative obstacles include procedural and administrative processes, while future challenges involve limited resources and preparations for Coretax 2025. Proposed strategies include regularly updating taxpayer data, enhancing inter-agency coordination, and implementing automated tax collection systems. The novelty of this research lies in the specific categorization of obstacles into three main categories analyzed in an integrated manner, as well as an in-depth exploration of the relationship between taxpayer profile validity and tax collection effectiveness using recent data (2021–2023). Furthermore, the study’s focus on a specific location, KPP Madya Palembang, provides contextually relevant recommendations. This study concludes that synergy between addressing tax collection obstacles and ensuring the validity of taxpayer data is crucial to sustainably increasing national revenue while supporting efficient and transparent fiscal management practices.
The effect of corporate governance, financial distress, tax incentives, and firm size on accounting conservatism in the Indonesia banking sectors Aulia, Afra; Praptiningsih, Praptiningsih
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1324

Abstract

The objective of this study is to examine the effect of corporate governance, financial distress, tax incentives, and firm size on accounting conservatism in the banking sector in Indonesia. Corporate governance mechanisms in this study are represented by managerial ownership and institutional ownership, reflecting the role of governance structures in influencing accounting practices. The study analyzes a total of 75 data units derived from 25 banking companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period, selected through purposive sampling. This research employs a quantitative research method and relies on secondary data sources, such as annual reports and company financial statements. The analysis technique used is multiple linear regression technique using Stata version 13. The results of the study prove that there is a negative significant effect of financial distress and tax incentives, but there is no significant effect of managerial ownership, institutional ownership, bank size on accounting conservatism.
Analysis of regional tax potential in Toba Regency: A Study on the potential of hotel and restaurant taxes in Toba Regency Sitorus, Laurenza; Tambunan, Frederik Halomoan
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1326

Abstract

Compared to other regencies and cities in North Sumatra, the performance of Toba Regency's Local Revenue (PAD) is still below the average (6.51% compared to 9.35%). As a tourist destination, Toba Regency has significant potential to enhance local taxes, particularly hotel and restaurant taxes. Data from the past nine years shows a consistent increase in both hotel and restaurant taxes in Toba Regency. This indicates that the potential for these taxes can still be optimized further. This research employs both quantitative and qualitative methods, using a macro and micro approach. The macro approach involves calculating the Compound Annual Growth Rate (CAGR), while the micro approach uses calculations based on field survey data. The data sources include primary data from taxpayer surveys and secondary data, which consists of historical information from the BPPD of Toba Regency, the Central Statistics Agency, the Provincial Government of North Sumatra, and the DJPK Ministry of Finance. The findings of this study show that the actual revenue from hotel and restaurant taxes in Toba Regency is still below the potential tax value.
The impact of tobacco excise revenue sharing (DBH CHT) on public health with the number of cigarettes smoked as a moderating variable in East Java Province Nugroho, Edi; Harsoyo, Allamanda Titania; Ilyas, Guntoro; Dewi, Cynthia Atika; Siagian, Maria Florensia; Utomo, Rachmad
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1334

Abstract

This study aims to analyze the effect of Tobacco Excise Revenue Sharing Fund (DBH CHT) on public health in East Java Province with the number of cigarettes smoked as a moderating variable. One of the priorities in the allocation of DBH CHT is in the health sector, which is expected to increase the Public Health Index (IKM) with the right allocation. This study uses a quantitative method with secondary data sourced from the Directorate General of Fiscal Balance and the Central Statistics Agency covering the period 2019-2022. The hypothesis in this study was tested using the Multiple Linear Regression model for panel data. The results showed that DBH CHT had a positive and significant effect on IKM in East Java, while the number of cigarettes smoked did not significantly moderate the relationship. This shows that the allocation of DBH CHT is effective in improving public health, although cigarette consumption is still high. This study concludes that improving health facilities and programs funded by DBH CHT play an important role in improving public health, but controlling cigarette consumption is still a challenge.

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