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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 285 Documents
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Examining The Relationship Between Economic, Demographic, Legal And Institutional Variables Towards Tax Evasion : A Case Study In West Kalimantan Felicia Kiki Simanjaya; Elok Heniwati
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.558

Abstract

Tax evasion, one of the most common crimes in the world. There are so many cases of tax evasion that are not known by the public, in fact there are many cases of tax evasion that are closed and only revealed a few years later. This is also happened in Indonesia. Without exception, Indonesia is also one of the countries with the most tax evasion practices. To examine which factor, affect the tax evasion practice the most, this problem needs to be studied further. This research aims to examine and reveals how the economic variable, demographic variable, and legal and institutional variable affect tax evasion practice with West Kalimantan, Indonesia as the studied area. This research uses the multiple regression analysis as its research method. Questionnaire was used for the data collection where the questionnaire succeeded to obtain 120 respondents as research population, then 100 sample gained after screening process . The result of this research is that the economic variable and the legal and institutional variable has a positive effect on tax evasion practice and the demographic variable has a negative effect on tax evasion practice.
Effectiveness And Contribution Of The Hotel Tax Revenue In Optimization Of Original Local Government Revenue In Banyuwangi Regency Galih Wicaksono; Yeni Puspita; Lilis Setyaningsih; Boedijono Boedijono
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.559

Abstract

The Covid-19 pandemic has resulted in a decrease in domestic and foreign tourist arrivals in Banyuwangi Regency, this is due to one of the government's policies, namely Large-Scale Social Restrictions (PSBB). This has resulted in the tourism sector tax being threatened not optimally, especially the hotel tax. This study aims to determine the level of effectiveness and contribution of Hotel Tax to Regional Original Income (PAD) in Banyuwangi Regency, and to find out what strategies are carried out in optimizing hotel tax revenues to optimize Original Local Government Revenue (PAD). The population of this study is local taxpayers in Banyuwangi Regency, by taking samples from restaurant taxpayers. Data collection techniques are through interviews with the Regional Revenue Agency (BAPENDA) and literature studies of data obtained from BAPENDA and BPS, especially regarding restaurant tax data, PAD, tourists, and strategies in restaurant tax policies. This study resulted in the finding that when the number of victims exposed to Covid-19 was relatively high, it had an impact on the decrease in the number of hotel room occupants, as a result, hotel revenue decreased and affected Hotel Tax Revenue which decreased. The effectiveness of hotel tax revenue is always in the very effective category, because it always meets the set targets. The hotel tax contribution to PAD is always in the very low category because the PAD increase is very significant, not followed by a significant increase in hotel tax. The strategy in optimizing hotel tax revenue is by providing a policy in the form of eliminating fines for late reporting or payments which aims to provide relief to taxpayers so that they are not burdened with their tax obligations so that they continue to carry out their tax obligations.
Manager's Income Smoothing Actions Due to Debt Policy: The Moderating Role of Tax Avoidance Amrie Firmansyah; Muchamad Rizal Pua Geno; Dani Kharismawan Prakosa; Pria Aji Pamungkas; Adhitya Jati Purwaka
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.566

Abstract

The manager carries out income-smoothing actions to guard the stability of profit. Stability and high profits are considered an indicator of a low-risk company. The manager made this effort to increase investor belief in providing the company with source funds. This study aims to test the effect of debt policy on action income smoothing. This research also includes tax avoidance as a moderating variable in this association. This study employs data derived from financial statements of listed manufacturing companies on the Indonesian Stock Exchange from 2016 until 2021—research data sourced from www.idnfinancials.com. Samples employed in this study totaled 564 observations (firm-year). Testing hypothesis is using analysis of multiple linear regression for panel data. This study finds that debt policy is positively associated with income smoothing. However, tax avoidance has no role in moderating the association between debt policy and income smoothing. This study contributes to developing literature on income smoothing in financial accounting research frameworks using different proxies in the Indonesian context.
Analisis Manajemen Pajak Pada Perusahaan Manufaktur: Studi Kasus PT OMG Kamiliya M.A. Heriana; Raisha A. Rismarina; Audithya Prawita; Jagad Satrio Husein; Ferry Irawan
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.572

Abstract

Pembayaran pajak merupakan salah satu kewajiban warga negara Indonesia kepada negara sebagai wujud nasionalisme masyarakat kepada negara. Sehingga setiap perusahaan diharapkan dapat menerapkan sistem manajemen pajak yang efektif dan efisien. Studi kasus yang digunakan dalam artikel ini adalah PT. OMG. PT. OMG merupakan salah satu perusahaan manufaktur mesin dan peralatan yang memproduksi robot industri di Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan metode pengumpulan data yakni wawancara dan studi literatur (jurnal terakreditasi, artikel, buku, dan berbagai sumber yang relevan dengan penelitian ini). Berdasarkan hasil penelitian yang telah dilakukan didapatkan bahwa metode yang digunakan PT. OMG adalah metode Gross Up. Secara keseluruhan dapat disimpulkan bahwa PT. OMG sudah melakukan manajemen perpajakan dengan baik karena sudah melakukan usaha untuk menghemat jumlah pajak yang harus dibayarkan tanpa melanggar peraturan yang berlaku
Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis Nafis Dwi Kartiko; Amrie Firmansyah
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.582

Abstract

Previous correlational studies have shown a significant effect between political connections and tax avoidance. However, this also cannot deny other empirical facts which state that there is no significant influence between political connections and tax avoidance. This study aims to generalize the results of previous studies that discuss the influence of political connections and tax avoidance in Indonesia. Quantitative methods were chosen to analyze this; the researchers used Systematic Review and Meta-Analysis. We searched for eligible studies from the databases Garba Rujukan Digital (GARUDA), Ebsco, and Google Scholar until 17 September 2022. Meta-analysis was carried out using STATA software with the help of Microsoft Excel to calculate the effect size of each study data. Fourteen studies were successfully netted for analysis, of which 14 developed into 29 data using the data available in each study. We find that the relationship between political connections and tax avoidance in Indonesia has an insignificant direction; this is indicated by the value of z = -1.23 and p-value of 0.22 or above 0.05. It is the latest study in Indonesia to investigate the relationship between political connections and tax avoidance. Furthermore, the test results indicate that differences in tax avoidance proxies affect the test results for political connections. In contrast, there was no significant effect on the political connection proxy. The relevant tax authorities can consider significant tax avoidance proxies for political connections as one of the detection indicators in the Compliance Risk Management of Taxpayer Supervision.
The Influence of Financial Accountability, Organization Size, Population Quality, and Economic Growth on Regional Taxes in Sumatra Fadlil Usman; Nina Andriana; Muhadi Prabowo; Dini Anggraini
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.588

Abstract

This research aims to analyze the relationship between financial accountability, organizational size, population quality, and economic growth with local taxes. Indonesia has experienced major fiscal decentralization since 2001. Some regions can obtain better local taxes than other regions. This paper connects local taxes with resources and accountability. These resources consist of physical resources, human resources, and financial resources. This article also estimates the impact of the Covid-19 crisis on local taxes. This research includes 154 districts/cities in Sumatra in the period 2013 to 2021. This research uses a panel method with the Common Effects Model (CEM), Fixed Effects Model (FEM), and Random Effects Model (REM). The findings conclude that financial accountability, organizational size, and population quality influence increasing local tax revenues. Economic growth is also important in supporting increased local taxes. Meanwhile, Covid-19 slowed down the increase in local taxes. The implications of this research imply that local governments must try harder to maximize the use of existing resources in the region. Physical resources can be developed by local governments themselves or provided by the central government. Human resource development must be carried out more quickly. Regional governments must increase their capacity to collect local taxes and maintain accountability to gain public trust.
Does A Block Holder's Power Over Tax Avoidance Increase With Political Connections? Kartikasari, Dwiyana
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.542

Abstract

 Tax Avoidance cannot be separated from business management planning and statutory regulations which still have room for abuse. In practice, the interests of taxpayers and the state differ. Taxpayers try to pay as little tax as possible, because paying taxes weakens the economic function of taxes. On the other hand, the government needs funds to finance government administration, most of which comes from tax revenues. These differences in interests force taxpayers to reduce the amount of their tax payments, both legally and illegally. This research aims to analyze the direct impact of political block, blockholders consisting of families, institutions, countries and foreign controllers on tax avoidance. This research uses the causality method. The sample used was 109 company groups in 2018-2022 (1,090 panel data). Data analysis uses moderated regression analysis (MRA). Political connections and blockholders consisting of families and institutions have a significant influence on tax avoidance. Political connections moderate the influence of controlling shareholder families on tax avoidance at the 10-50% ownership limit. This shows that companies that have political connections and are controlled by families tend to avoid taxes. The results of this research support the resource dependency theory where political connections are used by companies as a resource in carrying out tax avoidance and as a way to lighten the tax burden, especially for companies controlled by families. This research is limited to a sample group without identifying the company's business strategy, whether related to diversification or unrelated diversification.
A Proposed Framework For Customs' Transition To Circular Economy Imam Tri Wahyudi; Indri Riesfandiari; Muhammad Anshar Syamsuddin
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.577

Abstract

Study on a framework for a customs administration to transitioning to circular economy (CE) is limited. This study aims to propose framework for customs’ transition to circular economy (CE) by modifying high-level framework for green customs with element of policy interventions. The policy intervention is intended to overcome the identified circular economy capabilities gap. By using this modified framework, this study identifies possible policy intervention needed by customs administration to accelerate its transition to CE. The design science research (DSR) approach was followed to develop the framework. Interview were conducted to provide evaluation on the framework; to provide description on current state of circularity in customs business processes; and to provide information needed to identify capabilities gap. This paper suggests several policy interventions, namely: raising the awareness on CE internally and externally; developing roadmap for customs’ transition to CE; enhancing data exchange via national single window; revisiting regulation on bonded recycling zone to attract business. The limitation of policy intervention suggested is regarding its practical implications. Further consultation and discussion with expert on customs and CE is needed to evaluate the feasibility and practicality of the policy interventions proposed.
The Moderating Role of Company Size on Audit Committee Relations and Tax Avoidance Nora Hilmia Primasari; Siti Mutmainah
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.598

Abstract

This research aims to examine the influence of the audit committee on tax avoidance with company size as a moderating variable. The population in this research are mining companies registered in Indonesia for the period 2016 - 2019. This research uses a quantitative approach based on the philosophy of positivism. The data in this research is panel data which was analyzed using the Eviews program, a suitable estimation test is the fixed effect model (FEM). The research results state that the audit committee has a negative effect on tax avoidance.  Company size is able to moderate the relationship between the audit committee and tax avoidance. This is proven by the results which state that company size as a moderating variable can change the direction of the audit committee to have a positive effect on tax avoidance. These results contribute to the Directorate General of Taxes (Direktorat Jenderal Pajak/DJP) being able to pay special attention to large companies that have greater capabilities in designing and implementing tax avoidance strategies, by conducting more in-depth audits and more careful monitoring of tax practices for large companies.
Trade Based Money Laundering Evidence from Indonesia: Cigarette Import Customs Smuggling and Money Laundering Aditya Subur Purwana; Muhammad Anshar Syamsuddin; Mardiansyah Mardiansyah
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.606

Abstract

Public-Private Partnership (PPP) is an instrument to strengthen synergy in eradicating money laundering and other economic crimes launched by the government of the Republic of Indonesia, with 3 (three) main priorities to be handled, namely trade-based money laundering (TBML), narcotics, and business email compromise (BEC). The Financial Action Task Force (FATF) defines Trade Based Money Laundering as the process of disguising the proceeds of crime and transferring value through the use of trade transactions in an attempt to legitimize its illegitimate origin. Customs is everything related to the supervision of the traffic of goods entering or leaving the customs area as well as the collection of import and export duties, the supervision of which is carried out by the Directorate General of Customs and Excise (DGCE). In import customs activities, importers are obliged to fulfill customs obligations, one of which is the inward manifest. The research aims to provide an overview of money laundering and violations in the Customs Sector. Using secondary data from 2019 to 2023 and primary data through interviews, to answer the research objectives using qualitative methods based on court decisions. The research results show that the mode of money laundering violations in the customs sector is smuggling of unmanifest imports of cigarettes without excise stamps attached using the ship-to-ship mode. In laundering money from the crime, the perpetrator hides or disguises the proceeds from the crime of selling cigarettes that are not attached with excise stamps by placing the money from cigarette sales in several accounts in the perpetrator's name and in other names as well as in other forms of assets. Research suggestions, violations in the customs sector that have sufficient evidence of a crime, apart from being able to investigate predicate crimes, money laundering investigations can be carried out so that asset recovery can be carried out and optimizing the PPP scheme in cracking down on money laundering.

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