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All Journal Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Jurnal Manajemen Bisnis Eka Prasetya Studi Ilmu Manajemen dan Organisasi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Applied Finance and Business Studies Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Outline Journal of Management and Accounting International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Solusi Masyarakat Dikara
Irma Herliza Rizki
Program Studi Akuntansi, Universitas Battuta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Outline Journal of Management and Accounting

 1 
The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia Irma Herliza Rizki; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.307

Abstract

This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits are a strategic instrument used by tax authorities to improve taxpayer compliance, especially in terms of preparing financial reports. In the digital era, tax audits have been supported by information technology that facilitates data monitoring and validation. This study uses a quantitative approach with a survey method on corporate taxpayers in various industrial sectors. Data were analyzed using a linear regression model to measure the relationship between the intensity of tax audits and the quality of financial reporting. The results of the study indicate that tax audits have a significant positive effect on the quality of financial reporting. Corporate taxpayers who frequently undergo audits tend to present more accurate financial reports and in accordance with accounting standards, due to the pressure to avoid potential sanctions. In addition, the use of digital technology in tax audits strengthens this relationship by increasing the transparency and efficiency of the audit process. However, this study also identifies challenges, such as the limited number of tax auditors and the complexity of financial reports, which can hinder the effectiveness of audits.
The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era Mela Novita Rizki; Irma Herliza Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.308

Abstract

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.
The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia Irma Herliza Rizki; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.307

Abstract

This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits are a strategic instrument used by tax authorities to improve taxpayer compliance, especially in terms of preparing financial reports. In the digital era, tax audits have been supported by information technology that facilitates data monitoring and validation. This study uses a quantitative approach with a survey method on corporate taxpayers in various industrial sectors. Data were analyzed using a linear regression model to measure the relationship between the intensity of tax audits and the quality of financial reporting. The results of the study indicate that tax audits have a significant positive effect on the quality of financial reporting. Corporate taxpayers who frequently undergo audits tend to present more accurate financial reports and in accordance with accounting standards, due to the pressure to avoid potential sanctions. In addition, the use of digital technology in tax audits strengthens this relationship by increasing the transparency and efficiency of the audit process. However, this study also identifies challenges, such as the limited number of tax auditors and the complexity of financial reports, which can hinder the effectiveness of audits.
The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era Mela Novita Rizki; Irma Herliza Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.308

Abstract

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.
Co-Authors alvi syahrin amelia alsa andrio Bukit Awaludin awaludin Bambang Sutejo, Bambang dahlia kusuma dewi Debi Masri, Debi Dedy Lazuardi Dela Andriani Etty Harya Ningsi Fanny Syah Fitri Fidyati Fidyati HANDAYANI, TINA MUHARDIKA Ihdina Gustina IRNA TRIANNUR LUBIS MALKIT KAUR Malkit Kaur Mela Novita Rizki Muammar Rinaldi Muhammad Citra Ramadhan Oky syahputra PARHUSIP, ARISMAN PUTRI WAHYUNI Selvi Aristantya Soraya Masthura Hassan SYAHPUTRA, OKY Tina Muhardika Handayani Yusnaini