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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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Implementation of chatbots in the government sector: Its impact on taxpayer satisfaction with DGT services Yanuar, Haadi; Murtanto, Murtanto
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1357

Abstract

This study aims to evaluate the influence of ease of use, information quality, trust, responsiveness, and data security on taxpayer satisfaction in utilizing the chatbot of the Directorate General of Taxes (DGT). The study population consists of taxpayers who use the DGT chatbot, with a sample selected through a quota sampling method until reaching a quota of 100 respondents. Data collected from these 100 respondents were analyzed using the SEM-PLS model. The analysis results indicate that information quality and data security significantly enhance taxpayer satisfaction. Conversely, trust in the chatbot has a negative but insignificant impact, while ease of use and chatbot responsiveness show positive but insignificant effects on satisfaction. The implications of this research highlight the importance of improving information quality and data security to optimize chatbot services, as well as the need for greater attention to ease of use, trust, and responsiveness to enhance user experience. This study contributes to understanding the factors influencing taxpayer satisfaction and provides practical recommendations for improving chatbot services in the public sector.
The effect of transfer pricing, thin capitalization, and foreign ownership on tax avoidance using tax haven utilization as moderation Jazmi, Variant Zulfadhli; Masripah, Masripah
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1362

Abstract

This quantitative study analyzes the impact of Transfer Pricing, Thin Capitalization, and Foreign Ownership on Tax Avoidance, with Tax Haven Utilization as a moderating variable. Data is sourced from annual reports and financial statements of multinational companies listed on the Indonesia Stock Exchange from 2021–2023. Using purposive sampling, the study includes 63 companies, totaling 189 observations. Panel data regression analysis was conducted with STATA 17 at significance levels of 5%, 10%, and 25%. Results show that Transfer Pricing, Thin Capitalization, and Foreign Ownership do not significantly affect Tax Avoidance. However, Tax Haven Utilization significantly strengthens the relationship between Thin Capitalization and Tax Avoidance but does not moderate the effects of Transfer Pricing or Foreign Ownership. This suggests that tax haven jurisdictions primarily influence the impact of capital structure on tax avoidance rather than ownership or pricing policies. This study enhances understanding of Tax Avoidance determinants in multinational firms in Indonesia. Findings provide valuable insights for academics and practitioners in improving tax oversight strategies. Future research should explore additional factors such as corporate tax compliance and international tax regulations.
The role of geospatial technology intelligence in efforts to prevent non-compliance of palm oil taxpayers Bukit, Bollyazi Haru; Supriyadi, Adang; Subanidja, Steph; Prasetyono, Budi; Mado, Aloysius
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1363

Abstract

This study discusses the forms of threats, the role of intelligence and geospatial technology intelligence in efforts to prevent the threat of tax evasion in the palm oil sector related to data on area, age of plants and the reasonableness of plantation productivity by utilizing geospatial data. This study is a qualitative study with a descriptive design. The results of the study indicate that there is a form of threat of palm oil tax evasion mode related to the unreasonableness of turnover reporting based on data analysis of area, age of plants and the reasonableness of plantation productivity by utilizing geospatial data, and the role of BIN is needed to oversee the Palm Oil Governance Task Force, and the role of tax intelligence through geospatial data-based technology intelligence to prevent tax evasion mode related to the reasonableness of the area, age and productivity of plantations reported by taxpayers. It is hoped that this study can be an input for the Directorate General of Taxes to complete the tools for monitoring taxpayer compliance in the palm oil sector, so that it is in line with the objectives of the palm oil governance task force together with other government stakeholders who are interested in the palm oil business in Indonesia.
The complexity of VAT implementation on the supply of medicines in Indonesia: What are the consequences? Wijaya, Farras Agung; Tambunan, Maria R.U.D.
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1386

Abstract

The policy on the imposition of Value-Added Tax (VAT) on pharmaceutical transactions in Indonesia contributes to increasing state revenue. However, this policy has not yet fully favored the public, as VAT is one of the main factors in determining drug prices, which ultimately increases the financial burden on society, especially for those suffering from various illnesses.This study aims to analyze the VAT policy on pharmaceutical transactions and identify more effective policy alternatives. The research employs a qualitative approach, utilizing in-depth interviews and literature studies as data collection techniques. The findings indicate that this policy has not fully met the principle of ease in its administrative implementation. Therefore, the proposed policy alternatives include, firstly, classifying pharmaceutical products as essential goods exempt from VAT. Secondly, implementing a multi-tiered VAT system to reduce the tax burden on pharmaceutical transactions. This study recommends simplifying the tax mechanism to ensure easier implementation for taxpayers while also prioritizing the convenience of taxpayers in fulfilling their VAT obligations related to pharmaceutical transactions.
The tax game: Determinants of tax aggressiveness in Indonesian manufacturing giants Prathama, Rafi; Betan, Henriantony Hipa; Mardhianindro, Berry; Khalil E, Muhammad; Diandria, Davinnizam Ramadhan; Wijaya, Suparna
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1403

Abstract

This research examines the factors that influence tax aggressiveness in manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (BEI) during the 2022-2023 period. Tax aggressiveness is the actions taken by companies to minimize their tax liabilities through legal and illegal means. The factors analyzed in this research include company characteristics such as profitability, leverage, company size, capital intensity, inventory intensity, and liquidity, as well as corporate governance mechanisms such as controlling share ownership and the proportion of independent commissioners. The findings of this research contribute to the development of theory and knowledge in the fields of accounting and taxation and provide insight for investors in making investment decisions.
Identification of direct reporting of individual taxpayers to the tax service office using the Ishikawa diagram Dharmakarja, I Gede Made Artha; Kusuma, I Gede Komang Chahya Bayu Anta; Andriana, Nina
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1462

Abstract

Filing the Individual Taxpayer’s Annual Tax Return (WPOP SPT) is designed to be a straightforward process that can be completed independently using an application. However, many taxpayers face difficulties in calculating, filling out, and submitting their Individual Taxpayer Annual Tax Return for Personal Income Tax (SPT PPh OP), leading to a high volume of in-person visit queues to Tax Offices (KPP). This study aims to identify the root causes of these challenges and their impact on tax administration, particularly the increasing service demands and long queues at tax offices. The research was conducted through observations and interviews with taxpayers (WP) at the Pondok Aren Tax Office. A fishbone (Ishikawa) diagram was used to analyze the causes of these issues, while a literature review applied the MECE (Mutually Exclusive, Collectively Exhaustive) method and the 5M framework (Man, Materials, Machines, Methods, Money), supplemented by considerations of information and time factors. The findings indicate that the primary issue lies in the human factor (Man), specifically, taxpayers’ limited knowledge and understanding of tax procedures. Other technical factors are difficulties in operating the application (Machines) and the completeness of report preparation support (Materials). Prior research frequently recommends that tax officers improve taxpayers’ education and promote the use of digital tax reporting platforms. Tax officers remain essential in providing education and support. Additionally, tax volunteers can play a crucial role in assisting taxpayers, particularly during peak reporting periods. To improve service quality, tax officers should receive training in customer service excellence, while tax offices must enhance computer infrastructure and internet capacity to prevent system disruptions.
The influence of institutional ownership, executive characteristics, and fixed asset intensity on tax avoidance Alamsyah, Cindy Alvionita; Romadhina, Anggun Putri
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1683

Abstract

This study aims to analyze the effect of Institutional Ownership, executive characteristics, and fixed asset intensity on tax avoidance in companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. and then The data used are secondary data obtained from audited financial statements and annual reports. The sample was selected using a purposive sampling technique based on specific criteria relevant to the research objectives. As a result, 9 companies met the criteria over five consecutive years, yielding 45 total observations. Data analysis was conducted using panel data regression with a common effect model, supported by EViews version 13 software. The results show that simultaneously, Institutional Ownership, and executive characteristics, and fixed asset intensity significantly affect tax avoidance. Partially, Institutional Ownership and executive characteristics have a significant impact on corporate tax avoidance, while fixed asset intensity does not show a significant effect. These is findings suggest that institutional ownership and executive leadership play important roles in shaping tax management strategies. In contrast, the proportion of fixed assets held by a company may not directly influence tax avoidance behavior. This study is expected to provide both theoretical and practical contributions for policymakers, tax authorities, corporate management, investors, academics, and future researchers. A better understanding of the factors influencing tax avoidance particularly in large companies listed in the LQ-45 index can support improved tax compliance, stronger governance, and more effective regulatory oversight in Indonesia’s capital market.
The effect of capital structure, financial distress and company size on tax avoidance Wijaya, Dimas Aris; Romadhina, Anggun Putri
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1687

Abstract

This study aims to analyze the effect of capital structure, financial distress, and company size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The data used in this study are financial reports that include important information about the companies' financial performance. The sampling technique used is purposive sampling, where from 87 energy sector companies, 16 companies were obtained over 5 years, resulting in a total of 80 samples analyzed. The analysis used in this study is panel data regression analysis, which allows researchers to evaluate data with both time and individual dimensions simultaneously. The data was processed using Eviews 12 and Microsoft Excel 2019 software, which facilitated data processing and analysis. The results obtained indicate that capital structure, financial distress, and company size simultaneously have a significant effect on tax avoidance. However, the partial analysis results show that capital structure does not affect tax avoidance, financial distress does not affect tax avoidance, and company size does not affect tax avoidance. These findings indicate that the proportion of debt in the financing structure, financial distress, and company size do not directly influence companies' decisions to engage in tax avoidance. This study provides important insights for stakeholders and regulators to understand the factors influencing tax avoidance in the energy sector. Additionally, the results of this study can serve as a basis for developing more effective policies to enhance tax compliance in this industry, as well as promoting greater transparency and accountability.
E-Bupot unification as a one-stop tax application: Just-in-time implementation in the public sector Alaika, Abdullah Aziz; Biswan, Ali Tafriji
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1703

Abstract

Digital transformation in tax administration is a strategic component of Indonesia’s ongoing bureaucratic reform, particularly in pursuit of improvements in the Ease of Doing Business (EoDB) index published by the World Bank. One of the key innovations introduced by the Directorate General of Taxes (DGT) is the e-Bupot Unification application—a one-stop platform that streamlines the preparation of tax withholding documents, tax calculation, and monthly income tax return (SPT Masa PPh) reporting. This study aims to analyze the implementation of Just-in-Time (JIT) principles within the e-Bupot Unification system and examine its impact on operational efficiency and the quality of public tax services at KPP Pratama Sanggau. Employing a qualitative case study approach, data were collected through interviews and direct field observations. The findings indicate that the e-Bupot Unification application aligns with five out of the six core principles of JIT: pull system, waste elimination, smooth workflow, total quality management, and top management commitment. The implementation significantly reduces the consultation time for taxpayers, eliminates redundant processes, and replaces the previously fragmented e-SPT systems. Moreover, the application functions as a form of cellular manufacturing within the public service context, thereby enhancing business process efficiency and improving taxpayer satisfaction. This study confirms that JIT is not solely applicable to manufacturing sectors but is also improvable in optimizing digital public service delivery in tax administration.
Enhancing internal audit quality through data analytics and transformational leadership Fitria, Rahmadhianti Nur; Sitorus, Laurenza; Arianisari, Nabilla; Saproni, Saproni
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1820

Abstract

This study aims to examine the effects of data analytics and transformational leadership on internal audit report quality at the Financial and Development Supervisory Agency (BPKP) in Indonesia. The population consists of all auditors at BPKP, and a purposive sampling technique was employed to select 127 auditors as the sample. Data were collected using a structured questionnaire and analyzed with structural equation modeling using SmartPLS 4. The results show that data analytics and transformational leadership have a positive and significant effect on internal audit report quality. Therefore, organizations are encouraged to invest in both data analytics capabilities and transformational leadership development to maximize the quality of internal audit results.

Page 26 of 29 | Total Record : 282

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