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All Journal Moneta : Journal of Economics and Finance Summa : Journal of Accounting and Tax
Ibrahim Abubakar
Abubakar Tatari Ali Polytechnic
Economics, Econometrics & Finance

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Bookkeeping Record Completeness and Tax Service Accessibility on Timely Tax Return Filing in Pontianak Ibrahim Abubakar; C. Tri Widiastuti; Soliha Sanusi; Fatou Badjie
Summa : Journal of Accounting and Tax Vol. 4 No. 3 (2026): July 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i3.2011

Abstract

Timely submission of annual income tax returns is a central aspect of formal tax compliance, while business record preparation and access to taxpayer support may influence administrative readiness. To examine the associations of bookkeeping record completeness and tax service accessibility with timely filing among individual business taxpayers in West Pontianak, Indonesia. : A cross-sectional study comprising 200 individual business taxpayers in West Pontianak District was conducted for the 2025 tax year. Ten-item scores assessed bookkeeping completeness and tax service accessibility (range 10–50), and timely filing was defined as submission by 31 March 2026. Binary logistic regression estimated mutually adjusted odds ratios (ORs). 118 respondents (59.0%) were classified as timely filers. Mean scores were 34.10 (SD 6.98) for bookkeeping and 35.12 (SD 6.88) for service access. Bookkeeping was positively associated with timely filing (adjusted OR 1.154, 95% CI 1.092–1.220; p < .001), whereas service access was not statistically significant after mutual adjustment (adjusted OR 1.041, p = 0.102). The in-sample AUC was 0.756. More complete bookkeeping records were independently associated with timely annual return filing; tax service accessibility may operate through more complex or indirect pathways that a composite linear specification does not fully capture.
Budget Participation, Cost Feedback Timeliness, and Production Cost Variance among Supervisors in Pekalongan Textile Factories Ibrahim Abubakar; Dwi Nova Wijaya; C. Tri Widiastuti
Summa : Journal of Accounting and Tax Vol. 4 No. 3 (2026): July 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i3.2013

Abstract

Budget participation and timely production-cost feedback are proposed mechanisms of manufacturing cost control. To assess their associations with deviations between actual and budgeted costs using an uploaded Pekalongan textile-department workbook. The dataset contains 150 supervisor-level records across 30 factory codes and 1800 monthly cost entries for 2025. The two predictors were assessed with ten five-point questionnaire items each. The primary outcome for this analysis was absolute annual cost variance as a percentage of the recorded annual budget. Ordinary least squares models, correlation analysis, scale reliability, and clustered-standard-error sensitivity analyses were computed. Mean participation and feedback scores were 3.27 and 3.26, respectively. Absolute cost variance averaged 5.86% (SD 3.91). In the unadjusted multivariable model, participation (B=-2.10 percentage points, p=1.38e-08) and feedback timeliness (B=-1.41, p=7.05e-05) were associated with variance; adjusted R² was 0.315. The supplied numerical records exhibit associations consistent with a potential role for participatory budgeting and feedback; causal inference and external validation are not possible. The workbook includes explicit documentation of pseudorandom data generation, so the numerical findings cannot be represented as verified empirical field findings without original-source reconciliation.
Tax Knowledge, Perceived Fairness, and Electronic Filing Ease as Correlates of Timely Annual Tax Reporting among Tangerang MSME Taxpayers Ibrahim Abubakar; Alian Natision; Soliha Sanusi
Moneta : Journal of Economics and Finance Vol. 4 No. 3 (2026): July 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i3.2047

Abstract

Timely annual tax reporting requires taxpayers to understand administrative obligations and complete electronic procedures, but evidence often concerns broad compliance attitudes rather than reporting dates. This study examined tax knowledge, perceived fairness, and electronic filing ease as correlates of timely reporting among individual micro, small, and medium enterprise taxpayers in Tangerang City, Indonesia. A cross-sectional survey was conducted from December 2025 to January 2026 within a November 2025–February 2026 research period. Purposive recruitment with equal district quotas yielded 240 respondents from Tangerang, Karawaci, and Cibodas. Tax knowledge was assessed using ten objective questions; fairness and filing ease were measured using eight-item scales. The outcome was submission of the tax-year 2024 return by 31 March 2025. Binary logistic regression adjusted for education, monthly turnover, years registered as a taxpayer, and filing assistance. Overall, 145 respondents (60.4%) reported on time. Tax knowledge was positively associated with timely reporting (adjusted odds ratio [aOR] = 1.243, 95% CI [1.111, 1.391], p < .001), as was filing ease (aOR = 2.048, 95% CI [1.376, 3.048], p < .001). Fairness was not statistically significant after adjustment (aOR = 1.379, 95% CI [0.966, 1.968], p = .077). Sensitivity analyses retained this pattern, although estimates differed. The findings identify procedural knowledge and usability as relevant correlates, supporting evaluation of targeted education and filing support without establishing causal effects.
Co-Authors Alian Natision C. Tri Widiastuti Dwi Nova Wijaya Fatou Badjie Soliha Sanusi Widiastuti, C. Tri