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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 288 Documents
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The Impact of excise tariff increases on state revenue Nugroho, Ario Seno; Riesfandiari, Indri; Ambarwati, Diah Zahi; Pratama, Chandra
Educoretax Vol 6 No 1 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i1.2021

Abstract

The Indonesian government implemented an excise tariff increase for Beverages Containing Ethyl Alcohol or alcoholic beverages (MMEA) or in 2024 to mitigate the erosion of real revenue value caused by inflation and to control the consumption of excise goods. This study analyses the economic and fiscal impact of this policy, with a specific focus on revenue realisation at the Banten Regional Customs Office of the Directorate General of Customs and Excise (Kanwil DJBC Banten). Utilising a Computable General Equilibrium (CGE) model processed through GEMPACK software and the 2016 Indonesian Input-Output Table, the research simulates the effects of an 11.81% domestic tariff increase and a 9.8% import tariff increase. The simulation results indicate that the tariff hike moderates the growth of the MMEA industry to 3.4%, trailing the national economic growth baseline of 5.2%. However, despite this industrial deceleration, the policy significantly enhances fiscal performance, with national excise revenue projected to rise by 25.31%. At the regional level, Banten Regional Customs Office is projected to realise a total revenue of IDR 3.2 trillion in 2024, representing a net increase of approximately IDR 600 billion across Class A, B, and C alcoholic beverages compared to the previous year. These findings demonstrate that the 2024 tariff adjustment effectively achieves the dual policy objectives of restricting the expansion of controlled goods while simultaneously optimising state revenue collection. The simulation results indicate that the tariff hike moderates the growth of the MMEA industry to 3.4%, trailing the national economic growth baseline of 5.2%. However, despite this industrial deceleration, the policy significantly enhances fiscal performance, with national excise revenue projected to rise by 25.31%. At the regional level, Banten Regional Customs Office is projected to realise a total revenue of IDR 3.2 trillion in 2024, representing a net increase of approximately IDR 600 billion across Class A, B, and C alcoholic beverages compared to the previous year. These findings demonstrate that the 2024 tariff adjustment effectively achieves the dual policy objectives of restricting the expansion of controlled goods while simultaneously optimising state revenue collection.
Delayering the reference coal price to maximize coal non-tax state revenue Za'im, Muhammad
Educoretax Vol 6 No 1 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i1.2023

Abstract

Indonesia is the third largest coal producing country in the world. National coal production has experienced an increasing trend with a growth rate of 5.1% in the last 10 years. Article 33 paragraph (3) of the 1945 Constitution mandates the state to control its natural resources (SDA) and use them to achieve people's prosperity. One of the efforts to embody the mandate of the Constitution is in the form of implementing Non-Tax State Revenue (PNBP). PNBP in the coal sector plays an important role in state revenue. PNBP in the coal sector experienced a significant increase in 2022 but then decreased in recent times, especially after the implementation of the Reference Coal Price (HBA) layering for coal royalty PNBP. The HBA layering policy was identified as causing a PNBP loss of around 18% or IDR 15.56 trillion in 2023. This study concludes that it is necessary to simplify coal royalties in the form of returning the HBA to 1 layer/delayering. This is projected to increase PNBP royalties by 7.62% or around Rp 5.87 trillion. This policy still allows companies to obtain positive NPM. This policy is also able to play a major role in accelerating social welfare through funding various development programs such as making the National Health Insurance (JKN) program free for 9.32 million residents and the Free Nutritious Meal (MBG) program for 546 thousand students.
The role of institutional ownership in moderating financial distress and sales growth on tax avoidance Elvin, Muhammad Khahil; Fahria, Rahmasari
Educoretax Vol 6 No 2 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i2.2056

Abstract

This study uses a quantitative approach with the aim of empirically testing and analyzing the effect of financial distress and sales growth on tax avoidance, with institutional ownership as a moderating variable. A quantitative approach was chosen because it is able to provide an objective picture of the relationship between variables through measurable and systematic statistical testing. The population in this study includes all companies classified in the mining sub-sector and listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024, with a total of 67 companies. The sample was determined using purposive sampling based on specific criteria, resulting in 46 companies that met the research requirements. With an observation period of three years, this study produced a total of 102 observations that were analyzed. The analysis method used was unbalanced panel data regression, which allowed researchers to combine time series and cross-section data to provide more comprehensive analysis results. Data processing was carried out using STATA software, with a significance level of 5 percent. The results show that financial difficulties have a negative effect on tax avoidance, indicating that companies in difficult financial conditions tend to avoid tax avoidance practices. Meanwhile, sales growth was not found to have an effect on tax avoidance. Furthermore, institutional ownership was found to weaken the negative relationship between financial difficulties and tax avoidance, but it did not moderate the relationship between sales growth and tax avoidance. Keywords: Tax Avoidance, Financial Distress, Sales Growth, institutional ownership
The effect of profitability and executive characteristics on corporate tax avoidance Pristyanti, Novina Anggi; Harared, Bunga Anisah
Educoretax Vol 6 No 2 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i2.2064

Abstract

Tax avoidance practices are a crucial issue in tax accounting because they directly affect state revenue and reflect a company's strategy for legally managing its tax obligations. High profitability and executive decision-making characteristics influence a company's propensity to engage in tax avoidance, particularly in the property, real estate, and building construction sectors, which have relatively complex asset characteristics and funding structures. This study aims to analyze the effect of profitability and executive characteristics on tax avoidance in property, real estate, and building construction companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Profitability is proxied by Return on Assets (ROA), while executive characteristics are proxied by risk-taking, reflecting management's tendency to take on risk. Data were obtained from the company's annual financial statements using purposive sampling based on specific criteria. The analytical method used was panel data regression with a random-effects model. The results show that profitability has a positive and significant effect on tax avoidance, indicating that companies with higher profit levels tend to engage in more aggressive tax planning. In addition, risk-taking executive characteristics also have a positive and significant effect on tax avoidance. The implications of this research are expected to enrich the tax accounting literature and to be considered by regulators and management in improving corporate tax supervision and governance.
Economic value creation from nickel downstream processing in Indonesia: Evidence from input–output and empirical value-added estimation Harimurti, Ivan Krishna; Akbar, Ikhsantino; Pratama, Kristian Abillio
Educoretax Vol 6 No 3 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i3.2087

Abstract

Indonesia has promoted nickel downstream industrialization to enhance structural transformation and increase domestic value creation. As the world’s largest nickel producer, the country aims to shift from raw ore exports toward processed products to capture greater economic benefits. However, quantitative evidence on the magnitude of value added at both sectoral and product levels remains limited. This study measures the economic value added of nickel downstream processing using a dual approach. First, an input–output analysis evaluates backward linkages, forward linkages, and value-added multipliers across nickel-related sectors. Second, empirical calculations estimate value added from processing nickel ore into Nickel Pig Iron (NPI) and nickel matte. The results show that the non-ferrous basic metal industry functions as a key sector, with linkage indices above unity and the highest value-added multiplier (2.696). At the product level, NPI generates a value added of US$ 794.40 per ton (109% increase over raw ore equivalent), while nickel matte generates US$ 868.36 per ton (11% increase). These findings confirm that downstream processing enhances economic value, although gains vary across products, underscoring the importance of strategic product prioritization.
ESG and tax avoidance relationship: A systemic literature review Dinarjito, Agung
Educoretax Vol 6 No 4 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i4.2085

Abstract

This study examines the correlation between Environmental, Social, and Governance (ESG) practices and corporate tax avoidance by synthesizing previous empirical research. This study utilizes a systematic literature analysis to analyze the relationship between ESG performance and disclosure and corporations' tax behavior in various institutional contexts. The review indicates a significant correlation between ESG and tax avoidance, however the nature and intensity of this association differ between situations. In numerous instances, enhanced ESG engagement correlates with reduced tax avoidance, illustrating ESG's function as an ethical governance framework that fosters openness and accountability. Nevertheless, the literature indicates that superficial implementation of ESG may serve as a legitimacy mechanism, enabling them to sustain aggressive tax practices while presenting a responsible facade. The data indicate that the impact of ESG on tax avoidance is significantly contingent upon the quality of implementation, governance frameworks, and institutional contexts. This study enhances the ESG and taxes literature by elucidating the dual function of ESG and emphasizing the significance of substance above mere symbolic compliance.
Aligning fiscal policy with ESG objectives enhancing domestic biomass utilization for Indonesia’s energy transition Desipradana, Sinar Timur; At Tamimi, Abdul Hakim
Educoretax Vol 6 No 3 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i3.2104

Abstract

This study examines how fiscal policy can be aligned with Environmental, Social, and Governance (ESG) objectives to strengthen domestic biomass utilization in Indonesia, using palm kernel shells (PKS) as a focal case. Indonesia’s power system remains structurally coal-heavy, while biomass use in 2024 was still limited relative to coal consumption; at the same time, PLN’s biomass co-firing and REC programs show that transition instruments already exist but remain supplementary rather than system-shaping. Adopting a qualitative, policy-oriented case study design based on documentary analysis, the study compares Indonesia’s domestic biomass framework with Japan’s policy-backed biomass import regime. The findings suggest that PKS allocation is driven less by physical scarcity than by incentive asymmetry: Japan’s FIT-linked biomass certification system creates stable demand and sustainability certainty for imported PKS, while Indonesia’s fiscal and tax instruments remain broader, less targeted, and less directly tied to measurable output. The study conceptualizes this gap as ESG–Fiscal Decoupling, referring to the disconnect between sustainability commitments and the fiscal signals needed to change firm-level behavior. It argues that domestic biomass utilization would be strengthened by output-based tax incentives, better certification support, and tighter linkage between fiscal policy and carbon-pricing logic. The contribution of this paper lies in connecting biomass allocation, tax policy, and ESG transition design within a single analytical framework for Indonesia’s energy transition.
Analysis of intent to use artificial intelligence in tax assistance based on the modified UTAUT2 model Antoro, Aji Fajar Suryo; Tha, Abdurrahman Rahim; Muhtarom; Juniadi, Dedy
Educoretax Vol 6 No 4 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i4.2110

Abstract

This study aims to analyze the factors influencing taxpayers' intention to use artificial intelligence (AI) for tax assistance in Indonesia. The research design employed a quantitative approach with an explanatory survey method of 200 respondents who had used AI tools such as ChatGPT, Gemini, or similar tools for tax assistance. The UTAUT2 model was modified by adding the Trust in AI construct and removing the Use Behavior construct. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4. The results showed that habit, performance expectancy, price value, and trust in AI significantly influenced behavioral intention, while effort expectancy, facilitating conditions, social influence, and hedonic motivation were insignificant. These findings confirm that intention to use AI in taxation is more influenced by practical experience and perceived value than by convenience or social influence. A limitation of this study is that it did not measure actual behavior; therefore, further research is recommended to examine this aspect. This study provides theoretical contributions to the development of AI adoption models in taxation, as well as practical implications for tax authorities and technology providers.

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