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INDONESIA
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Published by Politeknik Negeri Batam
ISSN : 25489925     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
Arjuna Subject : -
Articles 221 Documents
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Capturing The Evolution of Research Trends In Tax Corruption: A Bibliometric Approach Muhamad Subhi Apriantoro; Ardila Amelia Putri; Rozi Irfan Rosyadhi
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.6710

Abstract

This study aims to understand the evolution of publications about tax corruption and its impact on tax payments in society. In preparing this research, bibliometric analysis techniques were used to explore all publications indexed in the Scopus database on tax and corruption from 1883 to 2023. The required data was then analyzed using Excel and R. Meanwhile. Visual analysis was done on keywords and quotations. Documents simultaneously using VOSviewer. The author found 950 publications that matched the specified function, subject, and criteria. This research shows an annual growth rate of 9.22%, with the most publications on taxes and corruption in 2022. The United States is the country that contributes the most publications with affiliation to The World Bank USA. Fjeldstad, OH, became the most prolific writer on taxes and corruption. The bibliometric analysis carried out was limited to Scopus data. Other national and international databases should have been taken into account in this study. This research presents a brief overview of the literature that is accessible to researchers working in economics and provides recommendations for future research.
The Influence of IT Governance Implementation on Firm Performance in Manufacturing Companies Permatasari, Yani
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.7020

Abstract

Abstract. This study aims to examine the effect of IT Governance implementation on firm performance in manufacturing companies listed on the Indonesia Stock Exchange for the years 2019-2020. The method used is quantitative descriptive method. This research will use multiple linear regression analysis. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the years 2019-2020. The independent variable studied is IT Governance with control variables being sales growth, advertising expense, research and development expense, and capital expenditure. The dependent variable is firm performance. The results obtained indicate that IT Governance does not influence firm performance. Sales growth has a negative but not significant effect on firm performance, while advertising expense has an influence on firm performance. However, research and development expense and capital expenditure do not have an influence on firm performance.
REVEALING THE KEY TO FINANCIAL STABILITY DURING THE COVID-19 CRISIS Eogenie Lakilaki; Annisa Syaqbania; Rizki Amelia
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7281

Abstract

The Covid-19 pandemic has caused a significant shock to the financial sector, affecting the performance and stability of financial institutions. This study aims to analyze the effect of the Loan to Deposit Ratio (LDR), capital adequacy, and credit risk on financial stability during the Covid-19 pandemic. The sample 18 banking sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. This research method uses relevant and reliable data from the banking sector companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic period. Data analysis was performed using statistical regression techniques to identify the relationship between the variables studied. The results of this study are expected to provide further understanding of how changes in the Loan to Deposit Ratio, capital adequacy, and credit risk impact financial stability during the Covid-19 pandemic. The results of this study prove that the loan to deposit ratio and capital adequacy has a positive effect on the on the financial stability. While the credit risk have a negative effect on the financial stability. The implications of this research can be a guide for financial authorities and related institutions in making policies to maintain financial stability in the midst of a pandemic crisis. Keywords: Capital Adequacy Ratio, Financial Stability, Loan Deposit to Ratio, Non-Performing Loans
Recovery or Illusion? Assessing Corporate Performance and Investor Views in the Aftermath of Crisis Resi Ariyasa Qadri; Maureen Novita Jawak
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7327

Abstract

This research is dedicated to examining the pre-and-post impact of the COVID-19 pandemic on the financial outcomes and market perceptions within the consumer goods industry, specifically focusing on the food and beverage segment. Employing a purposive sampling strategy for data collection and difference testing methods for analysis, this study adopts a quantitative approach to fulfill its objectives. The analysis incorporated a final sample comprising 15 companies within the food and beverage sector. Market perception was assessed using Tobin's Q ratio, while financial performance was evaluated through five distinct ratios. These ratios were subjected to an exhaustive examination utilizing both parametric and non-parametric difference tests. The empirical results reveal that, except for the debt ratio, which remained statistically unchanged, the other four ratios"”current ratio, total assets turnover ratio, return on investment ratio, and earnings per share ratio"”exhibited significant alterations pre-and-post-pandemic. Market valuation remained consistent across the temporal divide. This investigation contributes valuable insights into the financial health and market perceptions of companies, offering investors a refined basis for making informed decisions. Furthermore, this study underscores the applicability of signaling theory within the realm of accounting research.
Analysis of Hotel and Restaurant Tax Revenue Before and During The Covid-19 Pandemic Nurcholis, Fajar; Ningsih, Sri
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.7337

Abstract

This study aims to analyze the hotel and restaurant tax revenue before and during the Covid-19 pandemic in Karanganyar District. This research employs a descriptive method with a qualitative approach. It utilizes both primary and secondary data sources. Data collection techniques involve interviews and documentation. Data analysis techniques include data condensation, data presentation, and drawing conclusions. The study is conducted at the Karanganyar District Regional Finance Agency to gather information regarding hotel and restaurant tax revenue, and it involves several key informants from hotel and restaurant businesses selected using purposive sampling method. The results of this research indicate that: (1) the number of hotels and restaurants generally increased from the year before to during the pandemic, (2) hotel and restaurant tax revenue experienced a significant growth overall, (3) the procedures for hotel and restaurant tax collection were implemented appropriately and operated smoothly, and (4) the efforts of the local government to enhance hotel and restaurant tax revenue were fairly successful.
Timeliness of Financial Reporting: The Effect of Profitability, Financial Distress and Operational Complexity Moderated by Firm Size Melati Pramudita Lestari; Desty Wana; Susan Andriana
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7409

Abstract

Timely financial reporting is a widespread challenge, affecting numerous publicly traded companies in Indonesia. An examination of data from the Indonesia Stock Exchange (IDX) website, spanning the years 2010 to 2020, reveals that many companies submitted their financial reports past the deadline. The number of late submissions fluctuated over this period, with a noticeable decrease in 2010-2012 and 2016, followed by significant increases in 2013-2015 and 2018-2020. The year 2020 saw the highest number of late filers (96 companies), followed by 2015 (63 companies). This research delves into the elements that impact how quickly manufacturing companies listed on the Indonesia Stock Exchange (IDX) release their financial reports. This research investigates the influence of several factors on the promptness of corporate reporting. Specifically, it examines how a company's profitability, financial distress, and the intricacy of its business operations impact the timeliness of its reporting. It also considers whether the size of a company influences these relationships. This study employs a quantitative approach, utilizing panel data regression and moderated regression analysis (MRA) with EViews 10 software to examine associations within the data. The results showed that profitability and complexity have a negative effect on the timeliness of financial reporting, while financial distress has a positive effect. Firm Size can moderate the effect of profitability on the timeliness of financial reporting. However, it cannot moderate the effect of financial distress and operating complexity on the timeliness of financial reporting.
Analysis of The Influence of System Quality, Information Quality, Service Quality on Net Benefits in The Finance Billing Management System (FBMS) Ayu Selia Maharani; Indra Lukmana Putra
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7412

Abstract

The information system applied at BP Batam is the Finance Billing Management System (FBMS). FBMS manages financial reports from budgeting, receipts, and expenditures. This study examines how the quality of the system, information, and service influence user satisfaction and how user satisfaction impacts the net benefits of implementing the FBMS application at BP Batam. This research model adopts the DeLone and McLean IS success model. This research uses quantitative research. The population in this study were employees of BP Batam with a sampling technique using a nonprobability sampling method. The sample used was 60 FBMS users. The findings indicate that user satisfaction is influenced by system, information, and service quality, which in turn influences net benefit.
Overinvestment and Environmental, Social, and Governance (ESG) Performance Alis Akbar
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of overinvestment on environmental, social, and governance (ESG) performance. The purpose of this study, the formulation of the problem in this study is whether overinvestment affects environmental, social, and governance (ESG) performance. This study used Descriptive Statistical analysis, Linear Regression Analysis, and a Hypothesis Test consisting of a t-test, F Test, and R Square (Determination Coefficient). The population used in this study was a group of manufacturing companies listed on the Indonesia Stock Exchange (IDX), but only 29 companies were sampled in this study. Data is taken from 2020-2023. As a result, overinvestment, board size, ROA, and leverage significantly negatively affect ESG performance. However, sales growth has a significant positive effect on ESG performance. The real implication of this research is that it can be used as a consideration for companies in making decisions to improve corporate social responsibility so that companies with good ESG performance can be used as a review tool for investors in investing.
Leading Indicators of Tax Revenue: Does Government Spending Matter? Artidiatun Adji; Diny Ghuzini
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7579

Abstract

Indonesia's tax ratio has shown a declining trend over the past fifteen years. Tax revenue is an essential component in the provision of public goods and services. Therefore, it is vital to empirically examine the leading indicators that determine tax revenues. One of the concepts underlying the determination of tax revenue is the spend-tax hypothesis. This hypothesis states that the fiscal authority will determine the level of government spending and tax revenues will be targeted accordingly. The objective of this study is to empirically examine the leading indicators of aggregate tax revenues and its components and whether government spending is a determinant. In developing the estimated model, this study utilizes existing literature and the results of focused group discussions conducted with the Directorate General of Budget, Indonesian Ministry of Finance. This study utilizes monthly data to be more accurate in identifying trend changes and to get better estimates for strategic long-term forecasting, as required by fiscal authorities. To capture information affecting tax revenue and to overcome spurious regression, this study uses Partial Adjustment and Autoregressive Models. Those are consistent with the nature of determination of government budget in Indonesia which considers the values of past variables. The estimates show that government expenditure is an essential variable affecting tax revenue and its components, implying that government spending encourages economic activity. Since government spending is the dominant variable in affecting tax revenue and its components, expansionary fiscal policy can be implemented to increase total tax revenue and its components.
Tracing the Evolution of Blockchain in Accounting: A Bibliometric Analysis INDAH SYAFA'ATUL ULA; Totok Dewayanto
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7754

Abstract

Abstract. Blockchain has emerged as a technology that will change the field of accounting. This technology offers unmatched transparency, security and efficiency in financial transactions and reporting. This research explores the potential of blockchain to revolutionize accounting practices, teaching in improving the accuracy, security and reflection of financial data. Using bibliometric analysis and PRISMA flow charts, this research analyzes trends and developments in blockchain research in the accounting field from 2019 to 2024. This research uses bibliometric analysis tools from R-Packages software and Biblioshiny WebInterface. This analysis is based on data from the Scopus database, identifying publication patterns, collaboration networks, and influential journals. This research uses the Technology-Organization-Environment (TOE) framework to understand the factors that influence the application of blockchain in accounting. By integrating bibliometric methods with the TOE framework, this research offers a detailed examination of blockchain's impact on accounting, as well as highlighting key areas for further research. These findings aim to support accounting professionals in effectively utilizing blockchain technology to improve operational efficiency and prevent fraud, as well as contribute to the wider adoption and integration of blockchain in the accounting field. Keywords: Blockchain, Accounting, Bibliometric Analysis, Scopus, R-Packages, Biblioshiny, Publication Trends, Citations.

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