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All Journal Blantika : Multidisciplinary Journal Indonesian Journal of Taxation and Accounting
Riska Franita
Universitas Pembangunan Panca Budi, Indonesia
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Influence Of The Self-Assessment System And Tax Sanctions On Value Added Tax (Vat) Revenue At Kantor Pelayanan Pajak Pratama Binjai Jimmy Hasudungan Lumban Gaol; Riska Franita; Neng Sri Wardhani
Blantika: Multidisciplinary Journal Vol. 3 No. 11 (2025): Special Issue
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v3i11.448

Abstract

This research aims to analyze the effect of the Self Assessment System and tax sanctions on Value Added Tax (VAT) revenue at Kantor Pelayanan Pajak (KPP) Pratama Binjai. This research is based on the importance of increasing taxpayer compliance in the Indonesian taxation system, which adopts a Self Assessment System, a system in which taxpayers are trusted to calculate, pay, and report their own tax obligations. This research is quantitative in nature with a descriptive and verificative approach. The population in this study was all taxpayers registered at Kantor Pelayanan Pajak (KPP) Pratama Binjai, with a sample size of 136 respondents determined using total sampling technique. Data were obtained through questionnaires and documentation, then analyzed using multiple linear regression with the help of SPSS version 25 software. The partial test results show that the Self Assessment System has a positive and significant effect on VAT revenue with a t-value of 2.778 and a significance of 0.006 < 0.05. This indicates that the better the implementation of the Self Assessment system, the higher the VAT revenue due to increased taxpayer awareness and compliance. Meanwhile, the tax penalty variable also has a positive and significant effect on VAT revenue with a t-value of 8.554 and a significance of 0.000 < 0.05. The implementation of strict penalties encourages taxpayers to be more disciplined in fulfilling their tax obligations. Both variables contribute 37.7% to the increase in VAT revenue.
Audit Committee Financial Expertise, Disclosure-Evidenced Corporate Digitalization, and Disclosure-Evidenced ESG Profile: Transparency and Firm Value Atika Rahmi; Riska Franita; Rizal Indra Tjahya
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1214

Abstract

Purpose – This study investigates whether audit committee financial expertise (ACFE), disclosure-evidenced corporate digitalization (DIG), and a disclosure-evidenced environmental, social, and governance (ESG) profile (ESGP) are associated with firm value (FV), directly and statistically through accounting transparency (AT). ESGP represents evidence in corporate reports rather than independently verified sustainability performance. Methods – An unbalanced panel of 306 Indonesian listed non-financial firms, comprising 1,782 firm-year observations from 2018–2024, was analyzed using firm and year fixed effects and company-clustered standard errors. Three indirect associations were assessed with 5,000 bootstrap resamples clustered by company. Findings – ACFE, DIG, and ESGP were positively associated with AT (β = 0.073, 0.215, and 0.128, respectively). AT was positively associated with FV (β = 0.184). The estimated indirect associations through AT were 0.013 for ACFE (95% confidence interval [CI]: [0.004, 0.026]), 0.040 for DIG (95% CI [0.021, 0.065]), and 0.024 for ESGP (95% CI [0.010, 0.044]). Positive conditional direct associations remained after AT entered the valuation model. Research implications – The findings suggest that the specificity and interpretability of financial information merit attention when firms report governance, digital, and ESG-related activities. Their practical relevance is limited by the shared corporate-report source of DIG, ESGP, and AT. Originality – The integrated model distinguishes the coded content of ESGP from AT and examines three parallel statistical transmission paths in Indonesian firms. The observational, contemporaneous design does not establish causal mediation, investor responses, or underlying sustainability outcomes.
Co-Authors Atika Rahmi Jimmy Hasudungan Lumban Gaol Neng Sri Wardhani Rizal Indra Tjahya