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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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Legalizing premium secondhand trade: Economic potential for Bali’s tourism special economic zones Akhmad Firdiansyah; Putu Tegar Pradiawan
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2288

Abstract

This study analyzes the economic potential of legalizing the premium secondhand trade in Bali Province driven by tourist expenditures, utilizing the 2016 Tourism Satellite Account (TSA) framework and Input-Output (I-O) Table. A simulated shock of IDR 1.27 trillion was applied to the "Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles" sector to measure the multiplier effects on output, wages, and employment within the tourism economy. The results demonstrate that the legalization of premium circular goods trade could generate a total output impact of IDR 1.65 trillion, an additional wage impact of IDR 72.20 billion, and create 25.23 thousand new jobs. These findings indicate that legalization through the Special Economic Zone (SEZ) mechanism holds substantial potential to transition previously prohibited economic activities into supportive components of a legal and sustainable tourism sector, enhance labor absorption, and strengthen Bali's green economy ecosystem. This study contributes to the broader discourse on transitioning from prohibited goods to restricted legality by demonstrating measurable economic benefits through TSA and I-O modeling. Policy implications suggest that a structured trade legalization approach via SEZ customs facilities—pursuant to Government Regulation (PP) No. 40/2021 and Minister of Finance Regulation (PMK) No. 33/PMK.010/2021—can serve as a strategic alternative to legalize the premium secondhand business, thereby optimizing sustainable economic potential in Bali and Indonesia.
The effect of audit quality and institutional ownership on tax avoidance in industrial sector companies Shellina Fatimah Sebrina; Linda Santioso
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2296

Abstract

This study examines the effect of audit quality and institutional ownership on corporate tax avoidance among Indonesian industrial-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Grounded in Agency Theory, Compliance Theory, and Corporate Governance Theory, the research employs a quantitative causal design with secondary data sourced from audited annual financial reports. Purposive sampling produced a final sample of 11 companies across five observation years, yielding 55 firm-year observations. Tax avoidance is proxied by the Effective Tax Rate (ETR), audit quality is measured by a Big Four/Non-Big Four dummy variable, and institutional ownership is measured as the proportion of shares held by institutional investors. Multiple linear regression analysis using IBM SPSS Statistics reveals that, individually, neither audit quality (β = −0.003; t = −0.658; p = 0.513) nor institutional ownership (β = 0.013; t = 1.238; p = 0.221) exerts a statistically significant effect on ETR. However, both variables jointly produce a highly significant effect on tax avoidance (F = 33.720; p < 0.001; Adjusted R² = 0.548), indicating that the two governance mechanisms together explain 54.8% of the variation in ETR. These findings support a complementary governance perspective in which external audit oversight and institutional shareholder monitoring reinforce one another to deter aggressive tax planning, even though neither mechanism alone reaches statistical significance.
The effect of Environmental Social and Governance (ESG) rating and profitability on dividend policy: Evidence from commercial banks Keukeu Firda Lestari; Rima Rachmawati
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2302

Abstract

Dividend policy is one of the factors that attracts considerable attention from investors. The existing phenomenon indicates that dividend policy, as measured by the Dividend Payout Ratio (DPR), tends to increase despite the restrictions on dividend distributions imposed by the Otoritas Jasa Keuangan (OJK). In addition, profitability, as measured by Return on Equity (ROE), tends to decline, while Environmental Social and Governance (ESG) rating exhibit fluctuating movements. These conditions suggest a discrepancy between empirical evidence and theoretical expectations, which posit that both factors serve as important determinants of dividend policy. This study aims to analyze the effects of Environmental Social and Governance (ESG) rating and profitability on dividend policy in commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a descriptive and associative research design with a quantitative approach. The data used in this study consist of secondary data obtained from annual reports and ESG rating reports of commercial banks listed on the Indonesia Stock Exchange (IDX). The population comprises all commercial banks listed on the IDX, with a sample of 16 commercial banks selected through purposive sampling over a three-year observation period. The analytical technique applied is panel data regression using EViews 13 software, while hypothesis testing is conducted using the partial hypothesis test (t-test). The results reveal that Environmental Social and Governance (ESG) rating has a positive effect on dividend policy, and profitability also has a positive effect on dividend policy. These findings indicate that improvements in ESG rating and profitability are likely to be accompanied by higher dividend distributions.
The effect of Corporate Social Responsibility (CSR), institutional ownership, and audit quality on tax avoidance: A study of basic material companies listed on the Indonesia Stock Exchange for the period 2020-2024 Karina Windara; Linda Santioso
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2305

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), institutional ownership, and audit quality on tax avoidance in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Tax avoidance remains a persistent issue in the basic materials sector because of its large operational activities, asset values, and transactions, which open opportunities for aggressive tax planning. This research employs a quantitative approach with a causal design using secondary data obtained from annual reports and audited financial statements. The sampling technique used was purposive sampling, resulting in 24 companies with a total of 120 observations after outlier removal. Data were analyzed using panel data regression with EViews 14, where the Random Effect Model (REM) was selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results show that CSR has a positive but insignificant effect on tax avoidance, institutional ownership has a negative and significant effect on tax avoidance, and audit quality has a negative but insignificant effect on tax avoidance. Simultaneously, the three independent variables significantly affect tax avoidance, with an Adjusted R-squared value of 5.1%. These findings imply that institutional ownership functions as an effective monitoring mechanism that discourages aggressive tax planning, while CSR disclosure and audit quality have not become the main determinants of corporate tax avoidance behavior in the basic materials sector.
The influence of supervisors and differences in ownership on tax avoidance by Indonesian Insurance Companies Cecilia Ancelin Feodora Anthony; Ferry Irawan
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2306

Abstract

Taxes are an important instrument for the sustainability of the state because taxes finance more than 82% of state expenditure. However, there are still many companies that engage in tax avoidance practices to increase their profits. These legal practices, which exploit grey areas in tax legislation, cost the state around $2 billion. Tax avoidance factors can vary, some of which include the role of supervisors and owners who should be instrumental in curbing tax avoidance practices so as not to cause harm to either the company or the state. This study aims to determine the effect of institutional ownership, independent commissioners, and gender diversity on the board of directors on tax avoidance. The selected companies are insurance companies listed on the Indonesia Stock Exchange during the period of 2019 to 2024. To test this, a quantitative method was used with secondary data sources, derived from company annual reports, with a total of 96 observations using purposive sampling. Data analysis was conducted using panel data regression and t-tests using STATA v.17 software. The results showed that the moderating effect of profitability weakened the relationship between institutional ownership and tax avoidance, while institutional ownership, independent commissioners, gender diversity in the board of directors, and the role of profitability, as well as the relationship between independent commissioners and board gender diversity, did not affect tax avoidance in insurance companies listed on the IDX.
The effect of capital intensity and institutional ownership on tax avoidance, with gender diversity as a moderating variable Nada Asyfa; Suparna Wijaya
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2307

Abstract

This study aims to analyze the effect of capital intensity and institutional ownership on tax avoidance, and to examine the role of gender diversity as a moderating variable in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), while capital intensity is measured by the ratio of fixed assets to total assets and institutional ownership by the percentage of shares held by institutions. Gender diversity is measured by the ratio of female directors to the total number of board members, with liquidity as a control variable. This study employs a quantitative approach using panel data regression on 214 observations selected through purposive sampling, processed with STATA 17, in which the Fixed Effects Model was selected as the estimation model with robust standard errors correction. The results show that capital intensity has a positive and significant effect on tax avoidance, whereas institutional ownership has no significant effect. Gender diversity is proven to moderate and weaken the effect of capital intensity on tax avoidance, but it cannot moderate the relationship between institutional ownership and tax avoidance. These findings imply that fixed-asset characteristics play a greater role in influencing corporate tax strategies, while the presence of women on the board of directors can enhance prudence and internal oversight of tax policy in capital-intensive firms. This study is expected to contribute empirically to the tax accounting literature and serve as a reference for regulators and practitioners in formulating tax policies and corporate governance practices.
The effect of environmental costs, carbon emission disclosure, and GCG on tax avoidance Krista Putra Patarianno; Sufiyati Sufiyati
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2308

Abstract

Tax avoidance is one of the strategies commonly employed by companies to legally minimize their tax burden. At the same time, increasing demands for social and environmental responsibility have encouraged companies to pay greater attention to environmental costs, carbon emission disclosure, and the implementation of good corporate governance in their operations. This study aims to examine the effect of environmental costs, carbon emission disclosure, and good corporate governance on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employed a quantitative approach using secondary data obtained from financial statements, annual reports, and sustainability reports. The sample was selected using purposive sampling with a total of 85 observations. Data were analyzed using panel data regression with EViews 14, and the Random Effect Model (REM) was selected as the most appropriate model. The results indicate that environmental costs have a significant negative effect on tax avoidance. Meanwhile, carbon emission disclosure and good corporate governance have no significant effect on tax avoidance. These findings suggest that higher environmental costs reflect a company's commitment to social and environmental responsibility, thereby reducing tax avoidance practices, while carbon emission disclosure and good corporate governance have not become determining factors in tax avoidance policies among energy sector companies.
The effect of transfer pricing and foreign ownership on tax avoidance in consumer non-cyclicals sector companies Siti Najmi Choiria; Agus Puji Priyono
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2332

Abstract

This study is motivated by the widespread practice of transfer pricing and the high level of foreign ownership among companies in the consumer non-cyclicals sector, which are suspected of being used to minimize corporate tax burdens. This study aims to examine the effect of transfer pricing and foreign ownership on tax avoidance, both partially and simultaneously, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study applies a quantitative approach using a sample of 25 companies selected through purposive sampling, resulting in 75 observations over three years. Secondary data were obtained from the companies' audited annual financial statements published on the Indonesia Stock Exchange and were analyzed using multiple linear regression with IBM SPSS Statistics. Grounded in agency theory, the results show that transfer pricing and foreign ownership have a positive and significant effect on tax avoidance, both partially and simultaneously, with an adjusted coefficient of determination of 63.3 percent. These findings are expected to serve as an evaluation for companies to improve transparency in related-party transactions, for tax authorities to strengthen supervision of multinational entities, and as a reference for further research to consider other relevant determinants of tax avoidance. Keywords: Transfer Pricing; Foreign Ownership; Tax Avoidance; Agency Theory
The effect of transfer pricing and tax leverage on tax avoidance in the energy sector Amanda Elisabech Simanjuntak; Suparna Wijaya
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2337

Abstract

This study examines and analyzes the effect of transfer pricing and tax leverage on tax avoidance in energy sector companies, with profitability as a control variable. Tax avoidance is measured using the Book-Tax Difference (BTD) proxy, transfer pricing through related-party transactions, and leverage in accordance with the debt-to-equity ratio limitation of 4:1 stipulated under Minister of Finance Regulation No. 169/PMK.010/2015. This research is motivated by Indonesia's suboptimal tax-to-GDP ratio and the persistent inconsistency of prior empirical findings on the determinants of tax avoidance. Employing a quantitative approach, the study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Samples were selected using purposive sampling, yielding 57 companies with 285 observations. Hypothesis testing was performed using panel data regression with the Random Effects Model, estimated through Generalized Least Squares (GLS) in STATA version 17. The results reveal that transfer pricing has a positive and significant effect on tax avoidance, indicating that intra-group related-party transactions remain an instrument of corporate tax planning through profit shifting to lower-tax jurisdictions. Conversely, tax leverage has no significant effect on tax avoidance, suggesting that the regulatory debt-to-equity limitation effectively restrains the use of excessive debt as a tax avoidance strategy, with debt financing directed primarily toward operational and investment needs. These findings reinforce agency theory and underscore the importance of strengthening transfer pricing regulation and supervision to safeguard state tax revenue potential.
Analysis of the strategy for selecting Value Added Tax (VAT) overpayment refund mechanism in a coal trading company Arifa Febriani; Rosyani Muthya
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2349

Abstract

The selection of a Value Added Tax (VAT) overpayment refund mechanism is a decision that affects a company's cash flow and tax risk. PT X, a coal trading company, consistently experienced VAT overpayments due to the characteristics of its business transactions. Therefore, an appropriate strategy is required to determine the most suitable refund mechanism. This study aims to analyze the factors considered in selecting a VAT overpayment refund mechanism, identify the challenges encountered during the refund process, and examine the strategies implemented to address these challenges while minimizing the risk of tax corrections. This study employed a descriptive qualitative method with a case study approach. Primary and secondary data were collected through interviews with tax consultants and an academic expert, as well as observations and documentation. The data were analyzed based on the applicable tax regulations concerning the implementation of the VAT overpayment refund mechanism at PT X for the 2024 Fiscal Year. The findings indicate that the selection of the refund mechanism is influenced by transaction characteristics, cash flow conditions, the amount of VAT overpayment, the company's level of tax compliance, the risk of tax corrections, and regulatory changes. PT X implemented a combination of the advance refund and tax audit-based refund mechanisms to accelerate cash recovery while optimizing its entitlement to VAT overpayments. This strategy was supported by sound tax administrative practices, thereby improving the effectiveness of the VAT overpayment refund process while minimizing the potential for tax corrections.

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