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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 312 Documents
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The effect of capital intensity, earnings management and independent commissioners on tax avoidance Nila Senny; Suparna Wijaya
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2040

Abstract

This study examines the effect of capital intensity, earnings management, and independent commissioners on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a quantitative approach with secondary data from financial and annual reports, this study applies purposive sampling and obtains 59 companies with 180 firm-year observations. Tax avoidance is measured using three proxies, namely ETR, CETR, and BTD, to capture different perspectives. Data were analyzed using multiple linear regression with STATA 12. The results show that capital intensity positively affects tax avoidance when measured by ETR and CETR, but negatively affects tax avoidance when measured by BTD. Earnings management does not affect tax avoidance under the ETR model, but has a negative effect under the CETR and BTD models. Meanwhile, independent commissioners have no significant effect on tax avoidance across all three models.
Optimization of limit value determination in the context of disposal of state property through auction at the Indonesian Audit Board (BPK RI) Representative Office in Jambi Province Syerlin Juwita; Arif Nugrahanto
Educoretax Vol 6 No 5 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i5.2098

Abstract

State Property (BMN) plays a vital role in supporting government functions. Still, over time, many assets experience a decrease in economic and functional value, so they require elimination through an auction mechanism. The elimination of BMN through auction at BPK RI Representative of Jambi Province has been carried out per the regulations, as stipulated in PMK Number 50/PMK.06/2014. This study aims to evaluate the process of determining the limit value in BMN write-off, especially at the BPK RI Representative of Jambi Province, focusing on the effectiveness of procedures and identifying obstacles. Data was obtained through observation and interviews with BMN managers. The results showed that 138 assets with an acquisition value of Rp 197,444,050 experienced an average physical depreciation of 81% and an average functional and economic depreciation of 95.1%, resulting in a limit value of Rp 8,154,608. Although the write-off implementation complies with regulations, obstacles remain regarding officer competence, document completeness, and internal regulation flexibility. This research provides practical contributions in the form of recommendations for optimizing the limit value determination process to support more efficient, transparent, and accountable governance of state assets. 
Three regimes, one Roof: an integrated substance-testing framework for PBJT, final income tax, and VAT on digital accommodation platforms in Indonesia Dhian Adhetiya Safitra; Debby Tamara Tambunan
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2163

Abstract

Indonesian tax law assigns a single economic activity—providing the temporary use of a building—to three different regimes depending on its substance: the Specific Goods and Services Tax (PBJT) on hospitality services, a local government object; Final Income Tax (PPh Final) on land and/or building leasing, a central object; and Value-Added Tax (VAT) on the rental of taxable commercial space, also a central object. The boundaries between these regimes were designed to be mutually exclusive, yet digital accommodation platforms such as Airbnb, Traveloka, and Agoda generate hybrid arrangements that blur them, producing classification disputes, double taxation risk, and revenue leakage between central and local governments. Using a normative-juridical method grounded in legal certainty theory, the Stufenbau doctrine of normative hierarchy, and the substance-over-form principle, this study pursues three objectives: (1) to analyze the normative criteria that legally separate the three regimes under Law No. 1 of 2022 (HKPD Law), Government Regulation No. 34 of 2017, and Minister of Finance Regulation No. 70/PMK.03/2022; (2) to evaluate the potential revenue shifting and leakage caused by boundary ambiguity on digital accommodation platforms through an illustrative fiscal scenario; and (3) to formulate an integrated Substance-Testing Guideline jointly usable by the Directorate General of Taxes (DGT) and Regional Revenue Agencies (Bapenda) to harmonize enforcement. The analysis finds that the governing statutes are substantively coherent and non-contradictory; the three decisive criteria are the nature of the service (passive space versus active hospitality), the duration of occupancy (the one-month threshold), and the identity of the counterparty and lessor status. Misclassification is therefore primarily an administrative rather than a legislative problem, and a shared substance test—operationalized as a weighted indicator checklist with a clear decision tree and a joint DGT–Bapenda data-matching protocol—offers a practical path to harmonized enforcement.
The effect of debt covenant and tunneling incentive on tax avoidance: The moderating role of firm size in mining companies Damastu Tigo Prakoso; Diana Sari
Educoretax Vol 6 No 5 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i5.2167

Abstract

This study aims to examine the effect of debt covenant and tunneling incentive on tax avoidance, with firm size serving as a moderating variable, in mining sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Tax avoidance is measured using the Effective Tax Rate (ETR), while debt covenant is proxied by the ratio of EBITDA to interest expense, tunneling incentive by controlling ownership, and firm size by the natural logarithm of total assets. This study employs a quantitative approach using purposive sampling, resulting in a sample of 28 companies with 140 firm-year observations. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that debt covenant has a significant effect on tax avoidance as proxied by ETR, whereas tunneling incentive does not have a significant effect. In addition, firm size is unable to moderate the effects of either debt covenant or tunneling incentive on tax avoidance. The findings further suggest that greater debt covenant pressure is associated with higher ETR values, indicating lower levels of tax avoidance, while controlling ownership does not directly influence corporate tax behavior. This study contributes to the accounting and taxation literature and provides insights for regulators in monitoring corporate tax practices.
Determinants of tax evasion: A systematic literature review Niken Safitri; Muhammad Zaky
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2193

Abstract

Tax evasion is a serious fiscal problem with wide-ranging effects on state revenue, the fairness of the tax system, and the effectiveness of public policy across countries, particularly developing countries. This study aims to identify, evaluate, and synthesize empirical evidence on the determinants of tax evasion globally through a Systematic Literature Review (SLR) approach based on the PRISMA 2020 guidelines. The literature search was conducted in the Scopus database using the keyword “tax evasion,” covering publications from 2016 to 2026. After a staged selection process, 32 scientific articles meeting the inclusion criteria were systematically analyzed. The results show that the determinants of tax evasion are multidimensional and can be grouped into three main paradigms: the deterrence paradigm, which covers tax rates, audit probability, and sanctions; the service-trust paradigm, which covers the quality of public services, government legitimacy, and perceptions of fairness; and the fiscal psychology paradigm, which covers religiosity, social norms, tax morale, and loss aversion. Corruption is shown to be a destructive factor that consistently increases tax evasion, while religiosity and the quality of tax services are effective protective factors. This study also identifies research gaps related to the developing-country context, more specific dimensions of religiosity, and the spillover effects of corruption on tax compliance. These findings are expected to provide both theoretical contributions and practical implications for tax authorities and policymakers in designing more effective and sustainable strategies to improve tax compliance.
Sustainability reporting and greenwashing: Implications for transparency and firm value: A systematic literature review Sevia Dian Saraswati; Ferry Irawan; Anda Dwiharyadi
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2240

Abstract

Sustainability reporting has evolved into a critical mechanism for communicating environmental, social, and governance (ESG) performance and enhancing corporate transparency. However, the rapid expansion of sustainability disclosure practices has intensified concerns regarding greenwashing, where firms strategically misrepresent sustainability performance to create a favorable image. This study aims to systematically review and synthesize the literature on the interrelationship between sustainability reporting, greenwashing, transparency, and firm value. Using a systematic literature review approach, this study analyzes 62 peer-reviewed articles published between 2012 and 2025 from Scopus-indexed and high-quality scholarly sources. The findings reveal that sustainability reporting functions as a dual and context-dependent mechanism. On one hand, it reduces information asymmetry, improves disclosure quality, and enhances stakeholder decision-making, particularly in strong regulatory and governance environments. On the other hand, its inherent flexibility enables impression management, symbolic disclosure, and narrative manipulation, thereby facilitating greenwashing practices. The results further indicate that the impact of sustainability reporting on firm value is conditional upon disclosure credibility, where substantive and verifiable reporting contributes positively, while greenwashing leads to reputational damage, declining investor trust, and negative long-term valuation effects. The study also highlights the role of ESG rating divergence, weak standardization, and institutional heterogeneity in shaping disclosure credibility. This research contributes by integrating fragmented literature into a comprehensive framework and identifying greenwashing as a key moderating factor. Future research is encouraged to develop standardized greenwashing metrics and examine cross-country institutional differences.
The role of profitability and thin capitalization in shaping tax avoidance behavior among IDX-listed mining companies Nindia Innekeputri; Sufiyati Sufiyati
Educoretax Vol 6 No 5 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i5.2256

Abstract

Corporate tax avoidance is a significant issue because it has a direct impact on government revenue and reflects how companies manage their tax responsibilities. In Indonesia, this issue is especially important as tax revenue serves as a key source of funding for public spending and national development. Therefore, examining tax avoidance is important to understand the factors that encourage companies to minimize their tax burdens. This study examines whether profitability and thin capitalization affect tax avoidance in mining-sector companies listed on the Indonesia Stock Exchange during 2021–2024. The study uses secondary data from annual financial statements and applies purposive sampling. After the sample-selection process, 12 companies met the research criteria, producing 48 firm-year observations. The data are analyzed using pooled multiple linear regression based on the statistical procedure using IBM SPSS Statistics 31. The results show that profitability has a negative and significant coefficient on the tax avoidance, while thin capitalization has a positive but insignificant coefficient on tax avoidance. These findings imply that companies with higher profitability tend to be more compliant in fulfilling their tax obligations, while the use of debt has not significantly encouraged tax avoidance practices in the observed mining-sector companies. The results of this study are expected to provide insights for regulators in strengthening tax supervision, for investors in assessing corporate tax behavior, and for companies in formulating tax strategies that remain aligned with applicable regulations.
Implementation of local tax audits and local tax collection at the Regional Revenue Agency of Bengkulu City Dian Anggraini; Andri Marfiana
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2271

Abstract

This study analyzes the implementation of local tax audits and local tax collection at the Regional Revenue Agency of Bengkulu City, their conformity with national regulations, and the factors influencing their implementation. This study employed a qualitative case study approach. Data were collected through semi-structured interviews, observation, and document analysis, and were analyzed using the interactive model of Miles et al. with Edwards III’s policy implementation theory as the analytical framework. The findings show that local tax audits and collection have been implemented but have not optimally supported the examination of taxpayer compliance and the settlement of tax obligations. Audits remain focused on administrative verification, particularly field verification in handling objections to Land and Building Tax – Urban and Rural, rather than serving as a comprehensive compliance-examining instrument. Tax collection is still dominated by administrative and persuasive measures, while active collection has not been implemented optimally. Although implementation is formally supported by local regulations, mayoral regulations, and standard operating procedures, the technical instruments have not been fully aligned with the latest national regulatory framework. The implementation is influenced by ineffective policy communication, limited resources, implementer disposition and taxpayer response, and a bureaucratic structure that has not fully supported technical implementation. Keywords: local tax audit, local tax collection, policy implementation, local tax, Regional Revenue Agency of Bengkulu City.
The effect of tax digitalization and the level of tax understanding on individual taxpayer reporting compliance at the Cilegon Primary Tax Office Erlina Sari Pohan; Yongky Rangga Yuda Nugraha; Alya Tiara Safitri
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2272

Abstract

Tax compliance refers to the condition in which taxpayers fulfill and comply with their tax obligations and exercise their tax rights in accordance with the applicable tax regulations. Taxpayer reporting compliance is one of the most important keys to maximizing state revenue. Although the number of registered individual taxpayers has increased each year, compliance with the submission of Annual Tax Returns (SPT) by individual taxpayers continues to fluctuate. One of the contributing factors is the low level of understanding of tax systems, regulations, and procedures. Although the number of registered taxpayers has increased, not all taxpayers consistently fulfill their tax obligations. One contributing factor is changes in employment status or retirement, which may result in a taxpayer identification number (TIN) becoming inactive. In addition, some taxpayers still perceive that tax reporting obligations are entirely the responsibility of their employers. This misconception is primarily due to a lack of understanding of changes in the tax system. This study aims to examine the effect of tax digitalization and the level of tax understanding on individual taxpayer reporting compliance. The research employs a quantitative method using primary data collected through Likert-scale questionnaires. The sample consists of 100 individual taxpayers who submitted their Annual Tax Returns at the Cilegon Primary Tax Office (KPP Pratama Cilegon), selected using an incidental sampling technique. The results indicate that both partially and simultaneously, tax digitalization and the level of tax understanding have a significant effect on individual taxpayer reporting compliance.
Developing an integrated multidimensional tax compliance framework: A qualitative study of professional ethics, tax awareness and public trust, good tax governance, the roles of accountants and auditors, and corporate social responsibility Alvin David P Sitorus; Amelia Azwar; Donna Uli Nainggolan; Indra Pahala
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2276

Abstract

This study aims to examine tax compliance determinants from an integrated multidimensional perspective by considering professional ethics, tax awareness and public trust, good tax governance, the roles of accountants and auditors, and corporate social responsibility (CSR). Tax compliance is not merely influenced by economic motivations and regulatory enforcement but is also shaped by ethical awareness, institutional trust, social values, and the need for organizational legitimacy (Pudjono & Rachmania, 2025; Torgler, 2007). This research employs a qualitative case study approach involving individual taxpayers registered at KPP Pratama Bandung, Indonesia. Data were collected through semi-structured interviews, non-participant observations, and document analysis. The data analysis process applied the interactive model developed by Miles et al. (2014). The findings reveal that tax compliance is a complex and multidimensional phenomenon resulting from the interaction of ethical, social, institutional, professional, and legitimacy dimensions. Professional ethics enhances taxpayers’ tax morale, while tax awareness and public trust encourage voluntary tax compliance through greater understanding of tax responsibilities and confidence in taxation institutions, and good tax governance strengthens public trust through transparency, accountability, and service quality. In addition, accountants and auditors play significant roles as professional monitoring mechanisms, while CSR practices support corporate legitimacy and improve relationships with stakeholders (Davis et al., 2016; Suchman, 1995). This study proposes an Integrated Multidimensional Tax Compliance Framework, emphasizing that sustainable tax compliance requires not only regulatory enforcement but also trust, ethical commitment, and effective governance.

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