Educoretax Pub Date : 2024-07-24 DOI: 10.54957/educoretax.v4i7.938

Ilham Condro Prabowo, Muhammad Alifian Ramadhia

{"title":"Analyzing factors behind the successful adoption of the Samsat Digital National (SIGNAL) application for motor vehicle tax payment","authors":"Ilham Condro Prabowo, Muhammad Alifian Ramadhia","doi":"10.54957/educoretax.v4i7.938","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.938","url":null,"abstract":"Officially launched by the Indonesian National Police in early 2023, the Samsat Digital Nasional (SIGNAL) application is a digital platform for motor vehicle tax payments, allowing taxpayers to pay via smartphones. This research aims to identify critical factors influencing the successful adoption of the SIGNAL application, such as perceived ease of use, perceived usefulness, enjoyment, and intention to use on actual use of the application, particularly in South Tangerang, Banten, Indonesia, using the Extended Technology Acceptance Model (TAM). Primary data for this study were collected through a questionnaire distributed to 98 respondents. It was found that 91 respondents met the criteria for taxpayers who had made tax payments using the SIGNAL application. The Data analysis method uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to explore the relationships between the variables. The results indicate that perceived ease of use and enjoyment positively influence users' intention to use, while perceived usefulness does not significantly affect intention to use. However, the intention to use positively significantly affects actual usage. These findings underscore the factors driving e-government service adoption and highlight the importance of user experience in application design. The study contributes to understanding digital service adoption in the public sector, suggesting that future strategies of Indonesian National Police should prioritize ease of use and enjoyment to enhance application usage.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"16 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141808789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Adaptation of Directorate General of Taxes employees participating in the Internal Job Vacancy (IJV) program 参加内部职位空缺（IJV）计划的税务总局员工的适应情况

Educoretax Pub Date : 2024-07-18 DOI: 10.54957/educoretax.v4i7.881

Lulus Solikhatin, Rachmad Utomo

{"title":"Adaptation of Directorate General of Taxes employees participating in the Internal Job Vacancy (IJV) program","authors":"Lulus Solikhatin, Rachmad Utomo","doi":"10.54957/educoretax.v4i7.881","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.881","url":null,"abstract":"This research aims to investigate the considerations of employees at the Directorate General of Taxes in participating in the Internal Job Vacancy (IJV) program and their post-placement adaptation practices in the recent workplace. The study adopts a qualitative approach by interviewing individuals who have successfully completed the IJV program and are affiliated with the Directorate General of Taxes. The research describes the various considerations reported by the participants regarding their decision to participate in the IJV program, which are then compared with relevant theories and categorized into four main categories: homebase, passion, organizational policies, and job satisfaction. Furthermore, the research also explores the phenomenon of culture shock and adaptation practices in the recent workplace. The adaptation practices are classified into two categories: job-related and equipment-related adaptation, as well as adaptation with colleagues. Job-related and equipment-related adaptation involves employees participating in training, engaging in self-directed learning, and adopting a \"learning by doing\" approach. On the other hand, adaptation with colleagues involves open communication and familiarizing oneself with communication practices, including hierarchical communication with managers, within the work environment.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141826982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Directorate General of Taxes propaganda strategy to build public trust 税务总局建立公众信任的宣传战略

Educoretax Pub Date : 2024-07-16 DOI: 10.54957/educoretax.v4i7.985

Muhammad Harjuno Darpito, Winata Winata, E. T. Kusnarno

{"title":"Directorate General of Taxes propaganda strategy to build public trust","authors":"Muhammad Harjuno Darpito, Winata Winata, E. T. Kusnarno","doi":"10.54957/educoretax.v4i7.985","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.985","url":null,"abstract":"Various corruption cases involving tax officials have eroded public trust in the Directorate General of Taxes. This can be seen from a survey conducted by political indicators in April 2023 which showed that public trust in the Directorate General of Taxes was only 53.7 percent in terms of tax management. This research examines the propaganda strategy of the Directorate General of Taxes in an effort to build public trust. The theory used in this research is Arthur F. Lykke, Jr.'s strategy theory. The research method uses a qualitative design with data collection techniques through interviews and literature studies. The results showed that the Directorate General of Taxes' strategy in building public trust uses human resources and social media (means) to conduct propaganda through Instagram, by prioritizing crisis management on social media (ways) with the aim of building public trust in the Directorate General of Taxes (ends). The Directorate General of Taxes' strategy in building public trust is a combination of using the resources of 44,787 personnel spread throughout Indonesia with the support of increasing social media followers applying the concept of Employee Advocacy and supported by Tax Volunteers for the Country (Renjani) to conduct propaganda through Instagram with the aim of building public trust has succeeded in restoring public trust in the Directorate General of Taxes, this can be seen from the political indicator survey in July 2023 which shows that public trust in the Directorate General of Taxes rose to 83.7 percent in terms of tax management.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"12 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141642141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The influence of sales growth and capital intensity on tax aggressiveness with inventory intensity as a moderating variabel 以库存强度为调节变量，销售增长和资本强度对税收积极性的影响标签

Educoretax Pub Date : 2024-07-15 DOI: 10.54957/educoretax.v4i7.965

Bahtiar Bahtiar, I. K. Wenten

{"title":"The influence of sales growth and capital intensity on tax aggressiveness with inventory intensity as a moderating variabel","authors":"Bahtiar Bahtiar, I. K. Wenten","doi":"10.54957/educoretax.v4i7.965","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.965","url":null,"abstract":"This research aims to empirically prove the influence of sales growth and capital intensity on tax aggressiveness, with inventory intensity as a moderating variable. The independent variables used in this research are sales growth and capital intensity, while the dependent variable is tax aggressiveness, and inventory intensity serves as the moderating variable. The population of this research consists of Consumers Non-Cylicals sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection method is purposive sampling, yielding 12 companies or 60 observation samples. The data used are secondary data in the form of audited annual financial statements of each company. This research use Quantitative data analysis methods and associative problem formulation methods with causal relationships are used with the aid of E-views 12 software. The results indicate that sales growth and capital intensity simultaneously effect on tax aggressiveness. Partially, sales growth has a effect on tax aggressiveness, while capital intensity does not have a effect on tax aggressiviness. Additionally, the results indicate that inventory intensity does not moderate (weaken) the effect of sales growth on tax aggressiveness, nor does it moderate (weaken) the effect of capital intensity on tax aggressiveness.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"26 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141645504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The effect of book tax differences and total asset turnover on profit growth with company size as a moderating variable 以公司规模为调节变量，账面税收差异和总资产周转率对利润增长的影响

Educoretax Pub Date : 2024-07-15 DOI: 10.54957/educoretax.v4i7.993

Cindy Prindiaznova Putri, Wahyu Nurul Hidayati

{"title":"The effect of book tax differences and total asset turnover on profit growth with company size as a moderating variable","authors":"Cindy Prindiaznova Putri, Wahyu Nurul Hidayati","doi":"10.54957/educoretax.v4i7.993","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.993","url":null,"abstract":"This research is entitled The Effect of Book Tax Differences and Total Asset Turnover on Profit Growth with Firm Size as a Moderating Variable. This research aims to empirically test and prove the influence of Book Tax Differences and Total Asset Turnover on Profit Growth moderated by Firm Size for Energy Sector companies listed on the Indonesia Stock Exchange in 2018-2022. This research was conducted using quantitative methods and the sampling technique used was purposive sampling. The population in this research is all energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as research samples was 7 companies. The results of this research indicate that book tax differences and total asset turnover simultaneously have a significant effect on profit growth. Meanwhile, the result of research partially proves that only the book tax differences variable has an effect on profit growth. Firm size as a moderating variable is able to strengthen the influence of book tax differences on profit growth. However, firm size does not strengthen or weaken the influence of asset turnover on profit growth.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"50 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141644734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analysis of the potential of implementing methane-based carbon tax on food waste in Indonesia 印度尼西亚对食物垃圾实施甲烷碳税的潜力分析

Educoretax Pub Date : 2024-07-13 DOI: 10.54957/educoretax.v4i7.974

Zahra Zuhrotun Nafi’ah, Agung Dinarjito

引用次数: 0

Improving VAT collection efficiency through policy design and compliance improvement and moderated by control of corruption 通过政策设计和合规性改进提高增值税征收效率，并通过控制腐败加以调节

Educoretax Pub Date : 2024-07-09 DOI: 10.54957/educoretax.v4i7.882

Suparna Wijaya, Bhima Chandra Bhuana

引用次数: 0

The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik 第 21 条所得税平均有效税率的变化对 KPP Pratama Gresik 纳税人满意度和忠诚度有效性的影响

Educoretax Pub Date : 2024-07-05 DOI: 10.54957/educoretax.v4i7.908

Fatwatus Hidayah, Fitri Ahmad Kurniawan

{"title":"The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik","authors":"Fatwatus Hidayah, Fitri Ahmad Kurniawan","doi":"10.54957/educoretax.v4i7.908","DOIUrl":"https://doi.org/10.54957/educoretax.v4i7.908","url":null,"abstract":"Tax regulations undergo dynamic changes in every period of time. This also occurs in tax regulations for income tax 21 (PPh 21), one of which is individual income such as TER (average effective rate). With the average effective rate, individual taxpayers can now find their non-taxable income (PTKP) value more easily. This study intends to examine the effect of changes in the average effective rate (TER) on taxpayers' perceptions of their satisfaction and loyalty at KPP Pratama Gresik. A quantitative approach is applied in this study, with primary data collected through questionnaires distributed to individual taxpayers at KPP Pratama Gresik. The population of this study is all individual taxpayers at KPP Pratama Gresik, with a sample of 100 respondents obtained through accidental sampling technique. Data analysis shows that changes in TER (average effective rate) have a positive influence on the level of taxpayer satisfaction at KPP Pratama Gresik, in accordance with the first hypothesis. The results also support the second hypothesis which states that changes in TER (average effective rate) have a positive influence on taxpayer loyalty at KPP Pratama Gresik. The research contribution for the Directorate General of Taxes (DGT) is that in terms of increasing the tax revenue target, it must be driven by a sense of satisfaction and loyalty of taxpayers in paying taxes.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":" 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141673581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The determinants of transfer pricing: Evidence from Tunisian listed firms 转让定价的决定因素：突尼斯上市公司的证据

Educoretax Pub Date : 2024-07-01 DOI: 10.54957/educoretax.v4i7.865

Abdelkader Kasraoui, Kamel Naoui

引用次数: 0

The Moderating Role Of Intellectual Capital In The Relationship Between Tax Avoidance And Firm Value 智力资本在避税与公司价值关系中的调节作用

Educoretax Pub Date : 2024-06-03 DOI: 10.54957/educoretax.v4i6.723

Ahamiah Nidaurrifa, Naela Zaqiyatul Misqiyah, Amrie Firmansyah

引用次数: 0

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