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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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Digital finance platform: Synergy between accounting applications and modern tax systems Nugraha, Yongky Rangga Yuda; Nurdina, Hana
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1956

Abstract

This study explores the convergence of management information systems, digital accounting applications, and electronic taxation platforms in build-ing an integrated financial ecosystem through a quantitative approach in-volving two hundred and fifty organizations in Indonesia using purposive sampling techniques. The Partial Least Square-Structural Equation Model-ing analysis revealed that the integration architecture is based on five fun-damental layers covering infrastructure, data, application, business process, and presentation layer with the adoption of API-based integration in eighty-two percent of respondents resulting in a significant increase in op-erational efficiency and business process automation. Top management support with a score of four point eight, adequate budget allocation of four point six, and the competence of the IT team four point five collectively ex-plain the sixty-two percent variance of implementation success, while re-sistance to change with severity of four point seven and legacy system complexity of four point five are the main barriers faced by organizations. The findings confirm that the transformation of the digital financial ecosys-tem requires the synergy of technological dimensions, business processes, and organizational change management to achieve sustainable competitive advantage in the digital economy era.
The effect of internal control and transformational leadership style on employee performance, using work motivation as a moderating variable (Case study of several rural banks (BPR) in Lampung) Kurniasari, Dwi; Christina, Veronica
Educoretax Vol 5 No 11 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i11.1963

Abstract

This study aims to identify solutions to the problems faced by Rural Banks (BPR) in Lampung related to low employee performance. The low level of employee performance is presumed to be caused by internal control and transformational leadership factors. The research was conducted at five Rural Banks (BPR) in Lampung, with data collected through questionnaires distributed to 152 operational employees. Of these, 110 responses were returned and deemed suitable for analysis. The data were then analyzed using multiple regression with the Moderated Regression Analysis (MRA) method. The results show that internal control has a significant effect on employee performance, and transformational leadership also significantly influences employee performance. Work motivation is proven to strengthen the relationship between internal control and transformational leadership on employee performance. Based on these findings, the study suggests that companies should strengthen their internal control systems, consistently apply transformational leadership in employee empowerment, and enhance both intrinsic and extrinsic motivation programs to improve employee commitment and productivity.
The efect of independent commissioner, related party transactions, and firm leverage on tax avoidance Firdauzi, Nafisah Aulia; Septiani, Dwi
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1966

Abstract

This study investigates the effect of independent commissioners, related party transactions, and firm leverage on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Employing a quantitative approach, the study analyzes secondary data from financial statements and annual reports using panel data regression with a common effect model. Based on purposive sampling, 40 firm-year observations are examined. The results show that independent commissioners and related party transactions significantly affect tax avoidance, indicating that internal governance mechanisms and intercompany transactions play a crucial role in shaping corporate tax behavior. Conversely, firm leverage does not influence tax avoidance, suggesting that debt-based tax planning is less relevant in the property and real estate sector. These findings contribute to the tax avoidance literature by providing sector-specific evidence from an emerging market and challenging the dominance of capital structure explanations in corporate tax planning. This study underscores the importance of governance quality and transaction transparency in understanding tax avoidance practices in property and real estate firms.
Between global design and domestic realities: Institutional capacity, policy space, and the implementation of OECD Pillar Two Wardana, Arief Budi
Educoretax Vol 5 No 11 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i11.1968

Abstract

Pillar Two of the OECD/G20 Inclusive Framework is often presented as a technocratic solution to curb profit shifting and harmful tax competition by introducing a global minimum tax. This article argues that Pillar Two cannot be understood solely as a technical instrument, but rather as a worldwide institutional reform with significant distributional, capacity-related, and legitimacy implications. This study adopts a qualitative–narrative approach, drawing on panel interviews with key actors in international tax governance, including academics, national tax authorities, policy advisors from developing countries, and corporate tax executives from multinational enterprises. The analysis is guided by an integrated theoretical framework combining historical institutionalism, global tax governance theory, the international political economy of taxation, policy capacity theory, and the Narrative Policy Framework. The findings show that Pillar Two is perceived as a layered institutional reform implemented within heterogeneous domestic tax systems, resulting in structurally embedded complexity and variation in implementation. Actor narratives—particularly from the Global South—highlight significant uncertainty about net revenue outcomes and concerns about policy space erosion from the neutralisation of tax incentives. Fragmented global engagement and uneven administrative capacities further reinforce ambivalent assessments of Pillar Two's effectiveness.
Alignment of non-tax state revenue regulations with sustainable development goals in Indonesia Firmansyah, Amrie; Wibowo, Puji
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1976

Abstract

Non-Tax Revenue (PNBP) is a key component of Indonesia's public financial system, supporting government operations and development financing beyond taxation. In line with Indonesia's commitment to the 2030 Sustainable Development Goals (SDGs), this study examines whether the regulatory framework governing PNBP is aligned with the principles of sustainable development. Using a policy content analysis, the study analyzes the normative alignment between PNBP regulations and the SDGs agenda. The research applies a regulatory content analysis approach grounded in public accountability theory. The data consist of laws, government regulations, and ministerial regulations that govern the management of PNBP. The SDGs are used as a normative analytical framework, with a particular focus on SDG 16 (Peace, Justice, and Strong Institutions) and SDG 17 (Partnerships for the Goals), which are most relevant to state revenue governance. The findings indicate that Indonesia's PNBP regulations are normatively aligned with the principles of the SDGs, particularly in terms of institutional strengthening, legal certainty, accountability, and fiscal policy coherence. Nevertheless, this alignment is largely implicit, as sustainable development values are embedded in institutional arrangements and governance norms rather than explicitly stated in regulatory texts. This suggests that PNBP contributes to sustainable development primarily through its governance framework rather than through the direct achievement of sector-specific development targets. The study contributes to the literature on public sector accounting and fiscal policy by providing a normative mapping of the relationship between PNBP regulations and the SDGs, and by offering a conceptual basis for enhancing policy coherence in non-tax state revenue within a sustainable development framework.
Implementing non-tax state revenue in Indonesia: Governance challenges under SDGS Firmansyah, Amrie; Wibowo, Puji
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1977

Abstract

Non-Tax State Revenue (PNBP) is a key instrument for development financing and public financial management in Indonesia. Despite significant regulatory strengthening in recent years, audit evidence suggests that challenges in PNBP implementation persist as structural and recurring issues. This study analyzes the implementation of PNBP policies during the 2020–2024 period using the Semester Audit Summary Reports (Ikhtisar Hasil Pemeriksaan Semester-IHPS) issued by the Audit Board of Indonesia as the primary data source. The study applies qualitative content analysis to audit findings and recommendations related to PNBP management. The analysis focuses on governance issues that repeatedly emerge across audit periods, utilizing the Sustainable Development Goals (SDGs) as an interpretive framework to assess the relevance of these findings to institutional strengthening and domestic resource mobilization. The results identify persistent implementation challenges, including low compliance with revenue collection and remittance obligations, weaknesses in internal control systems, repeated audit recommendations due to inadequate follow-up, and fragmented PNBP management across ministries and agencies. These findings suggest that the primary obstacles to effective PNBP implementation are not rooted in regulatory deficiencies, but rather in inconsistent and weak policy implementation at the institutional level. From an SDGs perspective, the implementation challenges of PNBP are closely associated with the agenda of strengthening effective, accountable, and transparent public institutions, as well as improving domestic resource mobilization for development financing. Accordingly, the contribution of PNBP to sustainable development is better understood through improvements in governance quality and fiscal accountability, rather than solely through quantitative increases in non-tax revenue.
Transfer pricing in corporate economics perspective: Empirical evidence on the role of interest expenses, R&D investment, total assets, and intangible assets Prabowo, Sakti; Marfiana, Andri; Wijaya, Suparna; Irawan, Ferry
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1980

Abstract

This research examines the influence of interest expenses, research and development (R&D) investment, total assets, and intangible assets on transfer pricing aggressiveness in the electronics industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. Within the framework of corporate economics, transfer pricing is not merely a tax compliance instrument but an integral part of corporate strategy in managing cost structure and group-level profitability. This study employs a quantitative approach with panel data regression analysis on a sample of 29 electronics companies, resulting in 116 firm-year observations. The findings indicate that interest expenses and R&D investment have a significant positive effect on transfer pricing aggressiveness, while total assets show a significant negative effect. Conversely, intangible assets do not demonstrate a significant effect on transfer pricing aggressiveness. These results confirm that companies with high leverage and intensive innovation tend to use transfer pricing more aggressively to optimize their global tax position. However, larger companies with substantial total assets appear to adopt more conservative strategies, likely due to concerns about reputation risk and regulatory scrutiny. The absence of a significant effect from intangible assets may reflect effective regulatory enforcement in Indonesia, particularly with the issuance of Minister of Finance Regulation (PMK) No. 172 of 2023, which strengthens the implementation of the Arm's Length Principle and documentation requirements for related party transactions. The implications of these findings provide important insights for tax authorities regarding priority areas of supervision and enforcement, particularly for companies with complex financial structures and intensive innovation. For companies, these findings emphasize the importance of balancing tax efficiency with legal compliance and long-term reputation preservation. Further research is recommended to explore the moderating effect of tax rates, corporate governance, and ownership structure on the relationship between these variables and transfer pricing aggressiveness.
Governing transfer pricing aggressiveness in Indonesia: A systematic review of tax regulatory design and enforcement challenges Supriyadi, Supriyadi; Kusuma, I Gede Komang Chahya Bayu Anta
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1982

Abstract

Transfer Pricing Aggressiveness continues to provide a significant difficulty within Indonesia's Tax System, leading to base erosion, tax disputes, and legal ambiguity. This study seeks to reconceptualize transfer pricing aggression as a governance issue by identifying fundamental structural flaws and offering evidence-based policy remedies that fit with challenges in tax regulatory design and enforcement, in contrast to previous research that mostly concentrated on firm-level factors. This study utilizes a qualitative methodology grounded in a systematic literature survey of peer-reviewed international and national journals, supplemented by a comprehensive analysis of Indonesia's transfer pricing regulations. The literature is examined thematically to identify repeating trends in supervision, audit techniques, and dispute settlement, thus merging empirical findings with regulatory viewpoints. The findings indicate that transfer pricing aggression in Indonesia is perpetuated not just by business motivations to reduce tax liabilities but also by disjointed risk assessment, unreliable auditing practices, restricted access to dependable comparables, and reactive dispute resolution mechanisms. The discourse reveals that a discrepancy between regulatory goal and administrative capability exacerbates conflicts and undermines legal certainty, while inadequately coordinated oversight diminishes the efficacy of transfer pricing regulation. These governance deficiencies interact with corporate incentives, exacerbating antagonistic conduct and heightening the probability of extended conflicts. The report indicates that reducing transfer pricing aggressiveness necessitates a comprehensive governance strategy that integrates regulatory clarity, risk-based oversight, consistent auditing, advanced data infrastructure, and proactive dispute resolution processes. The results provide pertinent insights for tax authorities and enhance the literature by establishing a cohesive framework for regulating transfer pricing aggression in developing nations.  
Dwell time variability at Tanjung Perak Port: A cargo flow analysis based on terminal operators Syamsuddin, Muhammad Anshar; Purwana, Aditya Subur; Majid, Ilham
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1998

Abstract

Ports play a strategic role in supporting the smooth flow of national logistics and trade. Tanjung Perak Port in Surabaya is one of Indonesia's primary harbors. A key performance metric for ports is Dwell Time (DT). This study aims to analyze the variability of Dwell Time at Tanjung Perak Port, adopting a cargo flow approach segmented by terminal operator. Utilizing descriptive quantitative methods and a linear model, the research analyzes secondary data from the National Single Window Institute (LNSW) for the period January 2025 to September 2025. The analytical results indicate that DT variability at Tanjung Perak is significantly influenced by the stages of cargo/container handling at each terminal operator, specifically from stacking to gate-out. For the TPS terminal operator, the distribution of dwell times for the stages of stacking-to-job order, job order-to-gate in, and gate in-to-gate out is right-skewed. Conversely, for the TTL terminal operator, the overall DT and stacking-to-job order distributions are right-skewed, while the job order-to-gate in and gate in-to-gate out times exhibit minimal variability and are relatively uniform. A pronounced right skew indicates a mean value greater than the median, suggesting that while most data points cluster around lower times, significant outliers with extended durations are present. The linear model confirms that these operational stages have a statistically significant influence on overall Dwell Time.
A comparative analysis of transfer pricing regulation in Indonesia and Malaysia Irawan, Ferry; Taha, Roshaiza
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.2000

Abstract

Transfer pricing (TP) regulation has become a central feature of tax administration in Southeast Asia as jurisdictions intensify compliance frameworks aligned with global anti–base erosion standards. This article presents a doctrinal and comparative legal analysis of Indonesia’s transfer pricing regime under Minister of Finance Regulation No. 172 of 2023 (PMK 172/2023) and Malaysia’s Transfer Pricing Guidelines 2024 (TPG 2024). Drawing on primary legal and administrative sources, the study compares the two systems across key dimensions, including regulatory foundations, the definition of associated parties, the application of the arm’s length principle, transfer pricing methods, the treatment of specific controlled transactions, contemporaneous documentation requirements, and dispute-prevention and resolution mechanisms. The analysis identifies substantial convergence in the conceptual design of the arm’s length principle and the methodological tools adopted in both jurisdictions. However, significant divergence remains in compliance architecture and enforcement strategy. Indonesia emphasizes a staged approach to arm’s length testing supported by tiered documentation and integration with annual tax return filings, while Malaysia adopts a threshold-based documentation model with strict furnishing timelines and explicit offence provisions. The article concludes by outlining practical compliance implications for multinational enterprises and discussing broader policy considerations for tax certainty and transfer pricing dispute risk management in the region.  

Page 28 of 29 | Total Record : 282

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