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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Educoretax IPSAR (International Public Sector Accounting Review)
Sitorus, Laurenza
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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Analysis of regional tax potential in Toba Regency: A Study on the potential of hotel and restaurant taxes in Toba Regency Sitorus, Laurenza; Tambunan, Frederik Halomoan
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1326

Abstract

Compared to other regencies and cities in North Sumatra, the performance of Toba Regency's Local Revenue (PAD) is still below the average (6.51% compared to 9.35%). As a tourist destination, Toba Regency has significant potential to enhance local taxes, particularly hotel and restaurant taxes. Data from the past nine years shows a consistent increase in both hotel and restaurant taxes in Toba Regency. This indicates that the potential for these taxes can still be optimized further. This research employs both quantitative and qualitative methods, using a macro and micro approach. The macro approach involves calculating the Compound Annual Growth Rate (CAGR), while the micro approach uses calculations based on field survey data. The data sources include primary data from taxpayer surveys and secondary data, which consists of historical information from the BPPD of Toba Regency, the Central Statistics Agency, the Provincial Government of North Sumatra, and the DJPK Ministry of Finance. The findings of this study show that the actual revenue from hotel and restaurant taxes in Toba Regency is still below the potential tax value.
Enhancing internal audit quality through data analytics and transformational leadership Fitria, Rahmadhianti Nur; Sitorus, Laurenza; Arianisari, Nabilla; Saproni, Saproni
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1820

Abstract

This study aims to examine the effects of data analytics and transformational leadership on internal audit report quality at the Financial and Development Supervisory Agency (BPKP) in Indonesia. The population consists of all auditors at BPKP, and a purposive sampling technique was employed to select 127 auditors as the sample. Data were collected using a structured questionnaire and analyzed with structural equation modeling using SmartPLS 4. The results show that data analytics and transformational leadership have a positive and significant effect on internal audit report quality. Therefore, organizations are encouraged to invest in both data analytics capabilities and transformational leadership development to maximize the quality of internal audit results.
Co-Authors Amrie Firmansyah Arianisari, Nabilla Fitria, Rahmadhianti Nur Harsoyo, Allamanda Titania Puji Wibowo Saproni Muhammad Samin Tambunan, Frederik Halomoan