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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 267 Documents
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Tax On Industrial B3 Waste As An Environmental Control Instrument In Bekasi District Saragi, Daniel Edgar Hirasma; Firmansyah, Amrie
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.676

Abstract

Industry in an area can cause environmental quality degradation due to hazardous and toxic (B3) waste generated and polluting the environment. To maintain environmental sustainability in the future, it is necessary to establish a policy to control B3 waste disposal activities. Tax, as one of the regular end instruments, is a tool that the government can use to control waste disposal and is a source of earmarking state revenue. This study analyzes the scheme, benefits, and challenges of taxing industrial hazardous waste disposal. Thus, this policy can be a control tool and source of revenue to overcome negative environmental impacts due to company activities. This research applies a qualitative method with literature study data collection techniques. The literature study analyzed documents related to the research topic, such as letters, photo archives, meeting minutes, journals, diaries, etc. The research concludes that taxation of B3 waste disposal can be applied by official assessment by the Bekasi Regency Regional Government by establishing a special location where the tax subject disposes of its waste and determining the amount of tax payable. The rate used is advalorem, which refers to the capacity of the waste disposed by the company. Administrative aspects, legal certainty, and supervision are critical in implementing this policy. The policy can be implemented if the government has provided adequate infrastructure, resources, monitoring, and law enforcement mechanisms. This research is expected to prepare public policies related to economic and environmental management by the Indonesian government at the regional government level.
Securitization Of Ultra Micro Financing Asset In The Form Collective Investment Credit Of Asset-Backed Securities: Conceptual Design And Tax Implication In Indonesia Nurcahya, Wirawan Firman; Soeryanto, Djoko Koes Hery
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.703

Abstract

The Government's concern for a micro-based economy has materialized through the provision of Ultra Micro (UMi) Financing to Micro, Small, and Medium Enterprises (MSMEs) by the Government Investment Center Public Service Agency or Badan Layanan Umum Pusat Investasi Pemerintah (BLU PIP). UMi financing, as part of program credit, aims to promote self-reliance among micro-businesses that are not facilitated by the banking sector. However, limited capital from the APBN can hinder the desirability of this credit program. In order to leverage UMi financing hence it can be benefitted by more MSMEs beyond the capabilities of the APBN, the Government should diversify the funding sources for micro-businesses, not solely relying on the State Budget (APBN) but also incorporating funds from other sources. To realize this objective, the Government, through BLU PIP, can securit of receivables of Ultra Micro Financing in the form of Collective Investment Credit for Asset-Backed Securities (CIC-ABS). The objective of this research is to propose a conceptual design of CIC-ABS of UMi and examine tax implication of CIC-ABS of UMi in Indonesia. The question in this research is how to create a conceptual CIC-ABS UMi that is suitable for implementation and what are the tax implications in Indonesia. The contribution of this research is that it is pioneering concept of asset leveraging of MSME credits through Collective Investment Credit for Asset-Backed Securities (CIC-ABS) and tax implication in the unique context of Indonesia. The methodology used in this research includes the conceptual design of securitization and qualitative description to analyze tax implication of securitization of UMi's financing in the form of CIC-ABS in Indonesia. The conclusion that can be drawn from this research is that the UMi CIC-ABS conceptual design is suitable for implementation in Indonesia and tax implications are CIC-ABS of UMi subject to Corporate Income Tax at 25%, Originator incurs Corporate Income Tax on profits from the transfer, ABS Holders face varying tax treatments based on ABS class, and CIC-ABS of UMi is exempt from Value Added Tax (VAT).
Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing Gumilang, Gabiela; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.704

Abstract

It is a common thing that companies try to find ways to reduce the tax burden that must be paid in order to increase company profits. One way that is most often done is by implementing transfer pricing practices. This research aims to analyze the influence of leverage, tunnel incentives, and good corporate governance in influencing company activities in carrying out transfer pricing. The research method used in this research is the panel data regression method (rando-effect model). The data used in this writing is secondary data from manufacturing company financial reports available on the Indonesia Stock Exchange website for the period 2020 - 2022. In this research it was found that leverage has a significant influence on the company's transfer pricing indications. Meanwhile, foreign share ownership and the number of independent commissioners do not have a significant effect on transfer pricing indications. It is hoped that the results of this research will draw attention to the fact that transfer pricing indications can cause losses for the state. Reducing the amount of tax paid by companies can be done through good financial management, not through tax avoidance.
Determinants Of The VAT Gap In The European Union: An Empirical Evidence with Corruption Control As A Moderating Variable Wijaya, Suparna; Surbakti, Sinarta Putra P.
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.716

Abstract

The aim of this study was to determine the effect of Shadow Economy, Economic Growth, Trade Openness, and Corruption Control on VAT Gap. Additionally, this study aims to examine the moderating effect of Corruption Control on the relationship between independent variables and the dependent variable. The study was conducted using panel data regression with Panel-Corrected Standard Errors (PCSE) model in 25 European Union countries for the 2003-2020 period. The research findings indicate that all independent variables simultaneously have a significant impact on VAT Gap. Partially, Shadow Economy has a positive effect on VAT Gap, while Economic Growth has a negative effect on VAT Gap. However, Trade Openness and Corruption Control do not significantly affect VAT Gap. Corruption Control only moderates the relationship between Shadow Economy and VAT Gap negatively. This suggests that effective corruption control measures in EU countries can reduce the negative impact of Shadow Economy on VAT revenue. Based on this research, policymakers are expected to implement comprehensive monitoring and auditing practices, simplify business regulations, and enhance education and support to mitigate the potential loss of value-added tax (VAT).
The Effect Of Population Size And Number Of Motor Vehicles On Local Tax Revenue With GRDP As A Moderating Variable Praja, Rama Bhaskara; Wijaya, Suparna
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.717

Abstract

Local taxes play a crucial role in advancing a region. Besides financing local government expenditures, local taxes also enable regional governments to create greater fiscal autonomy, providing flexibility in fund allocation. However, the contribution of local taxes to regional revenue remains relatively small, at only 38%. Therefore, it is essential to identify factors influencing local tax revenues across all provinces in Indonesia to optimize local tax revenue. This research employs linear regression with generalized least square (GLS). The results indicate that the population size, the number of motorized vehicles, Gross Regional Domestic Product (GRDP), interaction between population size and GRDP, and interaction between the number of motor vehicles and GRDP, have a significant effect on local tax revenues simultaneously. However, partially, the population size does not affect local tax revenues. On the other hand, the number of motor vehicles and GRDP positively influence local tax revenues. Furthermore, the moderation regression analysis reveals that GRDP strengthens the influence of the population size on local tax revenues. Conversely, the interaction between GRDP and the number of motor vehicles shows that GRDP weakens the positive effect of the number of motor vehicles on local tax revenues.
Factors Affecting The Local Taxes Revenue By Provincial Governments In Indonesia Zulfi, Muhammad Ramadhan; Wijaya, Suparna
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.718

Abstract

This study aims to investigate the influence of regional gross domestic product (GDP), population size, and the poverty rate on the local tax revenues of Indonesian provincial governments. Secondary data from the publications of the Central Statistics Agency (Badan Pusat Statistik) covering a 5-year period from 2016 to 2020 were utilized for this research. The study focuses on 34 provinces in Indonesia. The research employs panel data regression with the panel-generalized least squares model. The findings indicate that regional GDP has a positive and significant impact on the local tax revenues of provincial governments. An increase in the population size also positively and significantly affects the local tax revenues. Conversely, a rise in the percentage of the population living in poverty has a negative and significant effect on local tax revenues of provincial governments. The simultaneous influence of regional GDP, population size, and the poverty rate on local tax revenues is also significant. To promote higher local tax revenues, the government should encourage economic growth in the regions and invest in enhancing the quality of human resources. This approach would lead to increased regional GDP and population, thereby boosting local tax revenues. Furthermore, efforts to reduce poverty levels would raise consumption and income among the population, ultimately contributing to increased local tax revenues.
The Moderating Role Of Independent Commissioner In The Relationship Between Tax Aggressiveness And Firm Value Shidqi, Farhan; Darmawan, M. Irvan; Ramadhan, Muhamad Ilham; Firmansyah, Amrie
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.720

Abstract

Tax aggressiveness poses agency problems within companies. This is due to the differing interests between investors and management. Independent commissioners play a crucial role in ensuring that the decisions made by management align with investor interests. The research aims to a further investigation of the moderation role of independent commissioners on tax aggressiveness actions undertaken by management from the investors' perspective. The sample consisted of 185 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) during the years 2018-2022. This research utilizes a quantitative method with a multiple linear regression model approach. The findings of the study indicate that tax aggressiveness has a positive effect on firm value, signaling that tax planning activities by management are still perceived as not overly aggressive and are in line with investor interests. The study's findings also show that independent commissioners are unable to moderate the negative impact of tax aggressiveness on firm value. This indicates that the role of independent commissioners has not yet been able to prevent tax aggressiveness actions that are not aligned with investor interests. This research fills a gap in previous studies that did not consider the role of independent commissioners as supervisors of management in decision-making. The implications of this research are that companies need to enhance the quality of independent commissioners through strengthening the selection process and there is a need for strengthened tax regulations that encourage companies to pay taxes.
Intellectual Capital And Firm Value: Moderating Roles Of Tax Incentives In R&D Wardana, Muhammad Fadhil Kusuma; Permadana, Ilham; Firmansyah, Amrie
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.721

Abstract

This study investigates the effect of intellectual capital on firms’ value with tax incentives in Research and development as a moderating variable. Utilizing the moderating variable becomes the novelty of this study since research that uses the moderating variable has never been conducted. The sample used in this study is 144 firm-year companies in the manufacturing sector listed on the IDX during the 2017-2022 period. The study used panel data and multiple linear regression analysis methods with a random effect model. The result of this study indicated that intellectual capital aggregately positively affects the firms’ value. Individually, capital employed and human capital positively affect firms’ value, while structural capital does not significantly affect firms’ value. Furthermore, after the moderation, the tax incentives are proven to weaken the effect of intellectual capital aggregately and capital employed on firms’ value. Conversely, tax incentives strengthen the relationship between structural capital and firms’ value. Meanwhile, tax incentives are not moderating the relationship between human capital and firms’ value. The result of this study can be a piece of additional information for OJK to understand firms’ intrinsic value and consideration in formulating the policy about regulation and supervision.
Can Tax Avoidance Improve The Positive Relationship Between Intellectual Capital And Firm Value? Aji, Anggit Kuncoro; Hidayatullah, Firda; Firmansyah, Amrie
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.724

Abstract

This study examines the effect of intellectual capital on firm value with tax avoidance as moderation in health sector companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic. CTTOR is employed to find the level of tax avoidance, VAIC is used to find the value of intellectual capital, and Tobin's Q is used to find the firm value. The data used is company financial statement data from 2020 to 2022 using multiple linear regression analysis methods. The type of data is cross-section data and ordinary least squares (OLS) estimation technique. The sample was determined using a purposive sampling technique with a total research sample of 43 data. This study concluded that intellectual capital does not affect firm value. However, after moderation with tax avoidance, the interaction between intellectual capital and tax avoidance has a negative effect on firm value. Therefore, tax avoidance can moderate the effect of intellectual capital on firm value by reducing the negative effect of intellectual capital on firm value during the COVID-19 pandemic. The results of this study can be additional information for the Indonesian Capital Market Supervisory Authority (OJK) and the Tax Authority (DGT) in making rules regarding tax avoidance. OJK can also make policies regarding reporting the company's intellectual capital in one account to make it easier for novice investors to understand. DGT can utilize this research to evaluate corporate tax avoidance.
The Effect Of Tax Avoidance, Profitability, And Firm Size On Firm Value (Case Study Of Pharmaceutical Companies Listed On The IDX 2018-2022) Al Hazmi, Raldin Alif
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.726

Abstract

A company is established to earn profits and in the long run to maximize the value of the company. Satisfactory company performance in the market will attract investors and potential investors and will increase company value. This study aims to determine and examine the effect of tax avoidance, profitability and company size on firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. Data obtained from www.idx.com, the company's official website, and www.finance.yahoo.com. Sample data based on purposive sampling, using 8 companies listed on the IDX with a total sample of 40 sample data. Hypothesis testing is done with multiple linear regression analysis for panel data. The test results conducted in this study found that tax avoidance has no effect on firm value, profitability affects firm value, and company size has no effect on firm value. This research is expected to add to the literature for users of financial statements and investors and to be able to better utilize their resources and further maximize company profits.

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