https://jurnalku.org/index.php/educoretax <p><strong>Educoretax </strong>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.</p> <p>Since 2024, <strong>Educoretax</strong> will be published monthly or in 12 editions.</p> <p><strong>Educoratax</strong> has been accredited by Sinta 4 from Volume 1 Number 1 of 2021 to Volume 5 Number 4 of 2025 based on the results of Scientific Journal Accreditation Period I of 2023 and the issuance of the Decree of the Director General of Higher Education, Research and Technology Number 79/E/KPT/2023 , May 11, 2023 concerning Ranking of Accreditation of Scientific Journals period I of 2023.</p> WIM Solusi Prima id-ID Educoretax 2808-8271 https://jurnalku.org/index.php/educoretax/article/view/779 <p>Tax is a mandatory contribution that taxpayers must submit to the state in accordance with the provisions of the law. However, in reality, tax avoidance by multinational companies through profit shifting has resulted in Indonesia losing tax revenue every year. Based on this, the discussion in this study is the causes of the threat of tax avoidance by multinational companies through profit shifting. This research also discusses intelligence strategies in facing the threat of tax avoidance. The method used is qualitative with data sourced from interviews and literature studies. The analysis used is Creswell analysis processed through the Nvivo application. This research also uses data source triangulation to examine data validity. Based on the research results, the causes of this threat are the intention and ability to jeopardize tax revenue. Intelligence strategies in facing this threat are a combination of intelligence objectives, intelligence methods, and intelligence resources. Intelligence objectives include state revenue, tax compliance, and Data-Based Organizations. Intelligence methods include Business Intelligence (BI), Compliance Risk Management (CRM), and data analysis. Intelligence resources include cooperation and data and information.</p> Lira Wigiana Steph Subanidja Edy Supriyadi Hak Cipta (c) 2024 Lira Wigiana, Steph Subanidja, Edy Supriyadi https://creativecommons.org/licenses/by/4.0 2024-04-22 2024-04-22 4 4 408 423 10.54957/educoretax.v4i4.779 https://jurnalku.org/index.php/educoretax/article/view/789 <p>This study aims to determine the effect of audit probability, sanction severity, social norms on enforced tax compliance with patriotism as a moderator variable. The object of this research is an individual who carries out independent work in Jakarta and its surrounding areaThis study uses primary data consisting of 200 respondents' answers that have been collected. This subject have choosed because their income is not always deducted from tax by withholding system, making it prone to tax fraud. Data analysis was performed using the Partial Least Square (PLS) model with the Structural Equation Modeling (SEM) method. The test results show that audit probability, sanction severity, social norms, patriotism partially have a significant positive effect on enforced tax compliance, while patriotism manages to moderate the effect of social norms on enforced tax compliance with a negative relationship. This indicates that a sense of patriotism is not the main element that moderates tax compliance. Although patriotism directly affects tax compliance. The Government should have law enforcement policy to taxpayers dan build social norms which encourage taxpayers to obey their tax obligation.</p> <p> </p> Andri Marfiana Rizky Aji Santoso Hak Cipta (c) 2024 Andri Marfiana, Rizky Aji Santoso https://creativecommons.org/licenses/by/4.0 2024-04-23 2024-04-23 4 4 424 439 10.54957/educoretax.v4i4.789