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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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Greenwashing and tax avoidance: Does intellectual capital moderate the relationship? Sailendra Sailendra; Shanti Lyshandra
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2356

Abstract

This study aims to analyze the effect of greenwashing on tax avoidance and examine the moderating role of intellectual capital across 68 non-financial companies listed on the Indonesia Stock Exchange that participated in the PROPER program during the 2020–2025 period. Utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM), this research examines 408 firm-year observations. The findings indicate that greenwashing has a positive and significant effect on tax avoidance. This finding suggests that companies engaging in symbolic environmental disclosure tend to be more aggressive in implementing tax avoidance strategies as a form of opportunistic behavior. Meanwhile, intellectual capital has no significant direct effect on tax avoidance. However, the analysis demonstrates that intellectual capital serves as a moderating variable that weakens the positive effect of greenwashing on tax avoidance practices. These findings support Legitimacy Theory, illustrating how companies employ sustainability disclosures to maintain their reputation amid opportunistic tax practices. This study provides important implications for regulators and investors regarding the necessity of strengthening oversight over the consistency between sustainability disclosures, actual environmental performance, and corporate tax compliance.
The effect of tax planning and profitability on firm value: A study of manufacturing companies in the industrial goods subsector Tania Ananta Dewi; Edi Jaenudin; Ken Paramitha Aryana
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2364

Abstract

This study aims to analyze the impact of tax planning and profitability on the firm value of manufacturing companies in the industrial goods sub-sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The research is motivated by fluctuations in firm value, which are influenced by a company's ability to manage tax obligations and generate profits amidst changing tax policies during the economic recovery phase. Tax planning is proxied by the Effective Tax Rate (ETR), profitability by Return on Assets (ROA), and firm value by Price to Book Value (PBV). This study employs a quantitative approach using secondary data obtained from annual financial reports. The sample was selected using a purposive sampling technique, resulting in 15 companies and a total of 60 observations. Data analysis was conducted using panel data regression via Eviews 14, with the Random Effect Model (REM) identified as the best-fit model. The findings indicate that both tax planning and profitability individually exert a significant positive influence on firm value. Furthermore, the two variables simultaneously exert a significant influence on firm value, with an Adjusted R-Squared value of 54.24%, indicating that tax planning and profitability collectively explain 54.24% of the variation in firm value.

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