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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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The Influence of Perceived Security, Usefulness, and Ease of Use on the Adoption of E-Filing by Individual Taxpayers at PT Infineon Technologies Batam Lanniari HS, Rizki; Rahmadhani, Asha Isma
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.v10i1.9190

Abstract

This research intends to empirically analyze the influence of perceived security, usefulness, and ease of use on the adoption of e-filing by individual taxpayers at PT Infineon Technologies Batam. This study utilizes a quantitative approach by collecting data through online questionnaires distributed via Slido. The research sample consisted of 95 respondents selected by purposive sampling. The result showed that perceived security, usefulness, and ease of use positively influence the adoption of e-filing. These findings provide valuable input to the Tax Directorate General (TDG) to improve e-filing services. By increasing the perceived security, usefulness, and ease of use on e-filing adoption, the TDG can help taxpayers use the service more actively.
Fraud Detection in Government in the Last Ten Years Wana, Desty; Rohman, Abdul; Raharja, Surya
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.v10i1.9212

Abstract

Over the past three years, Indonesian government state losses have exhibited a noticeable upward trend. The fraud triangle theory offers valuable insights into the relationship between fraud (as manifested in state losses) and three key factors: pressure, opportunity, and rationalization. These elements are reflected in instances of revenue shortfalls, potential losses, and non-compliance with regulations. Our study analyzed data from various government entities, including the central government, local governments, state-owned enterprises (SOEs), regional-owned enterprises (ROEs), public service agencies, regional public service institutions, and other government-related agencies over the past decade (2013 to 2023). Our findings reveal that pressure stemming from revenue shortfalls, opportunities associated with potential losses, and rationalization arising from non-compliance with regulations significantly contribute to fraudulent activities within the government sector. Based on our research, the fraud triangle theory, with its focus on revenue shortfalls, potential losses, and non-compliance with regulations, provides a robust framework for identifying fraudulent practices within the government sector.
Financial Distress, Transfer Pricing, and Inventory Intensity: Their Effects on Tax Avoidance in Mining Companies Akbar, Muhammad Fahrial; Listya, Anisa; Patmawati
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.v10i1.9239

Abstract

This research aims to examine the effect of financial distress, transfer pricing, and inventory intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The research sample consists of 84 companies selected using the purposive sampling method with secondary data obtained from the IDX and the official websites of the respective companies. Data analysis was conducted using multiple linear regression with SPSS version 27. The results show that financial distress and transfer pricing have no effect on tax avoidance due to strict government oversight and the high risk of being audited, while inventory intensity affects tax avoidance because inventory related costs can reduce taxable income.
Analysis of Water Scores in Indonesian University to Accelerate the Achievement of SDGs 6 Valentino Omega Gandi, Valentino Omega Gandi; Sari, Maylia Pramono
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.v10i1.9242

Abstract

One of the 17 sustainability goals is to have access to sufficient sanitation and clean water. If human health is the main objective, clean water and adequate sanitation are crucial. The enhancement of human life and well-being is influenced by human health, particularly in emerging nations like Indonesia. Thus, the first step in achieving this objective may be education via Indonesian campuses, which is one of the most significant foundations in life. This study attempts to examine the impact of Campus Area as Control Variable (Z) and Water Score or Water Use Score as Variable X on the Total Ratio or contribution of Indonesian campuses to clean water and adequate sanitation. 50 Indonesian campuses that are UI Green Metric members served as samples for this quantitative investigation. The findings of this investigation show that the Total Ratio (Y) is positively impacted by both Campus Area (C) and Water Score (X).
Liquidity vs. Sustainability Dilemma: Do Loan Ratios Hinder Social Transparency in Banks of Emerging Asia-Pacific? Borolla, Johanis Darwin; Muharam, Harjum; Pangestuti, Irene Rini Demi
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.v10i1.9272

Abstract

The aim of this study is to analyze the fundamental dilemma in banking concerning the trade-off between liquidity management and sustainability commitments, with a focus on the banking sector in emerging Asia-Pacific economies. The findings reveal that banks with higher Total Loans to Total Deposits (TLTD) ratios tend to exhibit stronger Social Disclosure Scores (SDS), driven by stricter regulatory oversight. In contrast, banks with higher Total Loans to Total Assets (TLTA) ratios demonstrate weaker sustainability disclosures, prioritizing financial performance over ESG commitments. This study highlights the crucial role of regulatory pressure in encouraging banks to improve ESG transparency, even when short-term financial gains are prioritized. The findings underscore the need for policymakers to develop regulatory frameworks that not only enforce sustainability disclosures for high-risk banks but also incentivize asset-heavy institutions to integrate ESG principles into their core financial strategies, ensuring a balanced approach to sustainability and financial stability.
Enhancing Corporate Integrity: Profitability, Transfer Pricing, and Tax Avoidance with the Role of Bonus Mechanisms and Stewardship Theory Wulandari, Dian Sulistyorini; Yulianti, Vista; Fuadi, Agus
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (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.v10i2.11053

Abstract

This study examines the effect of transfer pricing and bonus mechanisms on tax avoidance. It tests profitability as a moderating variable in multinational companies. Grounded in Stewardship Theory, the research explores whether managerial incentives and corporate profitability influence firms’ tax behavior. It emphasizes the balance between financial performance and ethical tax practices. A quantitative approach was used with secondary data from the financial reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sample was selected through purposive sampling, consisting of 21 companies. Panel data regression analysis was conducted using the Ordinary Least Squares (OLS) method, supported by Chow, Hausman, and Lagrange Multiplier (LM) tests to determine the most appropriate model. The results show that both transfer pricing and bonus mechanisms have a significant positive effect on tax avoidance. This indicates that multinational firms use intra-group transactions and performance-based incentives to minimize tax burdens. However, profitability does not significantly moderate these relationships. This suggests that firm performance alone does not weaken or strengthen the impact of transfer pricing and bonus mechanisms on tax avoidance. These findings contribute to the literature on corporate governance and tax planning by providing empirical evidence on the interplay between managerial incentives, profitability, and ethical financial behavior. The research offers valuable implications for policymakers and companies in developing responsible compensation systems and regulatory frameworks to curb aggressive tax practices.
Bigger Matters? Exploring the Mediating Effect of Firm Size on ESG Disclosure and Firm Value Yulianti, Vista; Djatnicka, Erlina
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (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.v10i2.11054

Abstract

This research investigates the effect of Environmental, Social, and Governance (ESG) disclosure on firm value with firm size as a mediating variable. The study is motivated by the growing importance of ESG initiatives in attracting investors, strengthening stakeholder trust, and promoting sustainable growth, particularly in developing markets such as Indonesia. The research adopts a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. ESG disclosure was measured through content analysis of sustainability reports, firm value was proxied by Tobin’s Q, and firm size was assessed using the natural logarithm of total assets. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and mediated relationships among variables. The results indicate that ESG disclosure significantly enhances firm value, supporting the argument that transparent sustainability practices reduce information asymmetry and strengthen market confidence. Furthermore, ESG disclosure was found to have a positive and significant effect on firm size, suggesting that firms with robust ESG practices tend to expand more rapidly and attract greater resources. Firm size also positively influences firm value, confirming its role as a strategic advantage. Mediation analysis reveals that firm size partially mediates the relationship between ESG disclosure and firm value, indicating that ESG disclosure affects valuation both directly and indirectly through organizational growth. In conclusion, the findings underscore the dual role of ESG disclosure as a direct driver of firm value and an indirect enhancer through firm size. For managers, this emphasizes the strategic importance of ESG initiatives not only as compliance measures but as growth enablers and value-creation mechanisms. The study provides important insights for regulators, investors, and corporate leaders in Indonesia, highlighting the need to strengthen ESG reporting standards and encourage firms to integrate sustainability into their core strategies to enhance competitiveness and long-term value.
Green Accounting as a Sustainability Mechanism Moderating Financial Statement Fraud in the Fraud Pentagon Context: A Study from Indonesia Permatasari, Maulina; Yulianti, Vista
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (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.v10i2.11061

Abstract

Financial statement fraud remains a major threat to corporate transparency and sustainable business practices. Traditional frameworks, such as the Fraud Triangle and Fraud Pentagon, focus on psychological and organizational factors behind fraudulent behavior. However, they often overlook the influence of environmental accountability on corporate ethics. This study examines the effects of pressure, opportunity, rationalization, capability, arrogance, and collusion on financial statement fraud. Green accounting is introduced as a moderating factor linking fraudulent behavior and corporate sustainability. The study uses a quantitative approach, drawing on data from manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. Data were collected through financial report analysis and questionnaires. Analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both measurement and structural models. Descriptive statistics, validity, and reliability tests were performed before path analysis. The findings show that the six Fraud Pentagon elements significantly influence the risk of financial statement fraud, though their effects differ in magnitude. Green accounting moderates these relationships by reducing fraudulent tendencies through the integration of sustainability principles in financial reporting. Firms with strong environmental accounting practices show higher transparency and accountability toward both financial and ecological stakeholders. This study concludes that embedding green accounting in corporate governance enhances financial integrity and promotes sustainable business conduct. By extending the Fraud Pentagon through a sustainability lens, the research contributes to fraud theory and corporate environmental responsibility. This has practical implications for regulators, auditors, and managers, who should strengthen the adoption of green accounting as a strategic measure to counter fraudulent financial reporting.
From Transparency and Governance to Compliance: How Tax Digitalization Shapes Business Sustainability Purba, Jamian; Triwibowo, Edi
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (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.v10i2.11082

Abstract

This study investigates the effects of tax transparency and corporate governance on tax compliance, with tax digitalization as a moderating variable, among companies operating in the Cikarang–Cibitung industrial area. Grounded in legitimacy theory, the research posits that transparent tax practices, strong governance structures, and digital integration enhance organizational legitimacy and compliance. A quantitative research design was employed using survey data from 300 respondents involved in tax-related functions across manufacturing, trade, and service sectors. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that tax transparency significantly and positively affects tax compliance (β = 0.187, p < 0.001), supporting the notion that openness fosters trust and mitigates noncompliance risks. Similarly, corporate governance positively affects compliance (β = 0.169, p < 0.01), underscoring the importance of accountability and ethical oversight. The moderating analysis shows that tax digitalization strengthens the effects of both transparency (β = 0.221, p < 0.05) and governance (β = 0.198, p < 0.05) on compliance, indicating that digital platforms enhance efficiency and monitoring in tax administration. The model explains 65% of the variance in tax compliance (R² = 0.65), demonstrating robust explanatory power. These findings affirm legitimacy theory’s proposition that organizations maintain societal trust by adopting transparent, responsible, and digitally adaptive tax practices. The study contributes theoretically by integrating digital transformation into legitimacy-based frameworks and offers practical implications for policymakers and corporate leaders aiming to strengthen sustainable tax compliance.
Business Sustainability through Halal Supply Chain, Green Finance, and Digital Literacy: Second-Order SEM Approach Aidha, Nurul; Sari, Ria Nelly; Basri, Yesi Mutia
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (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.v10i2.11513

Abstract

Business sustainability is crucial for every business. Understanding the factors that drive and sustain sustainability helps business actors develop effective strategies. This study examines the effects of Halal Supply Chain, Green Finance, and Digital Literacy on Business Sustainability. The population was culinary sector SMEs in Pekanbaru City that had halal certification and at least 2 years of operation. Slovin's formula determined the sample size. Data were collected via questionnaires, yielding 170 valid responses. The analysis used the Second-Order SEM approach. Results show that Halal Supply Chain and Digital Literacy positively affect sustainability in culinary SMEs, while Green Finance does not. Integrating Halal Supply Chain and Digital Literacy practices helps culinary SMEs sustain their business.

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