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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 235 Documents
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Leverage as Moderation on the Effect Firm Size, Managerial Ownership and Conflict of Interest on Accounting Conservatism Nadia Amanda Putri; Rizka Destiana
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.v10i2.11523

Abstract

This study examines how firm size, managerial ownership, and conflict of interest influence the application of accounting conservatism, with leverage as a moderating variable. The population studied comprised 125 manufacturing companies in the non-cyclical consumer sector, listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Using purposive sampling, 41 companies were selected, yielding 2025 units of analysis. The food and beverage sector was chosen for its stable demand, despite challenges such as strict regulations, fluctuations in raw material prices, and growing health and sustainability awareness. The analytical tools used to test the hypotheses were multiple regression and moderating-variable regression analyses in IBM SPSS 26. The results of the study indicate that firm size, managerial ownership, and conflict of interest do not affect accounting conservatism. Leverage is unable to moderate the relationship between firm size and managerial ownership on accounting conservatism. However, leverage moderated the effect of conflict of interest on accounting conservatism, weakening it. The results of the study indicate that firm size, managerial ownership, and conflict of interest do not affect accounting conservatism. Leverage is unable to moderate the relationship between firm size and managerial ownership on accounting conservatism. However, leverage can moderate the effect of conflict of interest on accounting conservatism, thereby weakening it. The results of this study indicate that a larger size does not guarantee that a company will apply the principle of conservatism. Managerial decisions and internal company policies often have a greater influence than size. Managerial ownership also cannot explain how accounting conservatism is applied, because low managerial ownership makes managers less conservative in preparing financial statements. Company managers currently receive bonuses because of their sense of ownership of the company, not only because of increased profits. A conflict of interest within the company does not always affect accounting conservatism, depending on specific conditions. When a company has low debt, management may feel freer to make more optimistic decisions because they do not face financial pressure from creditors, thereby reducing conflicts of interest.
The Influence of Village Fund Use on the Welfare of the Bintuas Village Community, Mandailing Natal Regency: With Transparency as a Moderating Variable Asmiannur, Asmiannur; Tambunan, Khairina; Syafina, Laylan
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.12487

Abstract

This study aims to examine and determine the effect of the use of Village Funds on community welfare and to examine the role of transparency as a moderating variable in the relationship. This study uses a Quantitative research type with an Associative Causal Approach. The data source comes from Primary Data with Data Collection Techniques using questionnaires distributed via Google Forms. The population of this study is the community of Bintuas Village, Natal District, Mandailing Natal Regency, totaling 1,136 people, the sampling technique used was the Purposive sampling method using the Slovin formula with an error rate of 10% so that a sample of 91.90 was obtained which was rounded up to 92 respondents. Data analysis used to process the data of this study is Using Moderated Regression Analysis (MRA) with the help of the SPSS 26 program. The results of this study indicate that the use of village funds has a positive effect on community welfare. Transparency is proven to significantly moderate the relationship. An interesting finding is the negative direction of moderation, which indicates that a high level of transparency actually weakens the strength of the positive influence of the use of village funds on welfare. This is interpreted as a trade-off between the demands of formal accountability of high transparency, weakening the agility that has a direct impact on village spending.
The Influence of Technology Use, Perceived Ease of Use and Facilitating Conditions on Stock Investment Decisions in the Sharia Online Trading System (SOTS) (Case Study of UINSU Medan Students) Manik, Alfia Rahman; Soemitra, Andri; Harahap, Muhammad Ikhsan
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.12524

Abstract

The growing public interest in Sharia-compliant investments has driven the need to utilize technology that facilitates access to the capital market. One emerging innovation is the Sharia Online Trading System (SOTS), a digital-based Sharia-compliant stock trading platform designed to help Muslim investors transact in accordance with Sharia principles. However, its use still garners less than favorable public perception, primarily because the system is still integrated with conventional mechanisms. This study aimed to determine the influence of Technology Use, Perceived Ease of Use, and Facilitating Conditions on stock investment decisions through SOTS. The method used was a quantitative approach with a causal associative approach. The study sample consisted of 85 active SOTS student users selected through purposive sampling based on specific criteria. Data were collected online using a Likert-scale questionnaire. The results of multiple linear regression analysis showed that the three independent variables simultaneously had a significant influence on stock investment decisions, with a coefficient of determination (R²) of 0.745. Partially, Technology Use was the most dominant variable compared to the other variables. These findings confirm that the success of investing through Sharia-compliant digital platforms depends not only on the quality of the technology used, but also on the perceived ease of use of the system and the available infrastructure support. Therefore, system development and education for potential investors are crucial steps to increase public participation in Sharia-compliant stock investing in the digital era.
A SYSTEMATIC REVIEW OF RISK MANAGEMENT AND SUSTAINABILITY ISSUE: FUTURE RESEARCH RECOMMENDATION Nur, Siti; Subastyan, Galih Mulya
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.10306

Abstract

The development of risk management can be observed from the increasing number of studies published each year. In response to this development, a literature review has been conducted to provide guidance for the evolution of risk management research. Therefore, the aim of this study is to highlight the main findings from research on risk management. This study utilizes 26 previous studies published in the Scopus database during the period of 2016-2024 related to risk management to develop a structured literature review. It was found that most of the studies were quantitative. Furthermore, risk management in previous research focused on company performance and corporate sustainability. Literature review studies are becoming increasingly important, as the connection to sustainability has recently become a compelling issue. The mapping results indicate that research related to risk management, sustainability, and corporate performance still has many limitations that can be addressed in future research. The originality of this article lies in its systematic review of 26 studies on the relationship between risk management, corporate governance, and CSR, identifying key research gaps and providing a comprehensive framework for future research on integrating sustainability and risk management practices.
Analysis of the Implementation of the FLIP Application for Bank Account Transfers Using the UTAUT2 Method Lestari, Nanik; Ananda Putri Amia, Rizqi
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.10705

Abstract

This investigation delves into the determinants shaping Flip's adoption, a complimentary interbank transfer application, by students at Batam State Polytechnic. The inquiry utilized primary data, gathered via an online survey from 108 participants. A comprehensive set of eleven variables underwent scrutiny: Performance Expectancy, Effort Expectancy, Social Influence, Hedonic Motivation, Price Value, Habit, Perceived Risk, Perceived Trust, Self-Efficacy, Intention to Use, and Use Behavior. Data processing relied on Partial Least Squares Structural Equation Modeling (PLS-SEM), facilitated by SmartPLS 4 software. The outer model assessment validated that all conceptual constructs satisfied stringent criteria for validity and reliability. Examining the inner model revealed robust predictive accuracy, with R² values registering 0.787 for Intention to Use and 0.729 for Use Behavior. From the eleven hypotheses put to the test, four garnered empirical support: Hedonic Motivation, Habit, and Self-Efficacy demonstrated a pronounced effect on Intention to Use, while Habit also exerted a substantial influence on Use Behavior. These outcomes suggest that internal psychological drivers—such as motivation, ingrained routines, and personal assurance—are more pivotal in influencing technology acceptance than external elements like anticipated performance, perceived effort, peer influence, or cost considerations. Consequently, these findings imply that developers should prioritize refining the user experience, cultivating user confidence, and fostering habitual engagement to bolster the uptake of digital financial technologies, particularly within the student demographic.
Interaction of Financial Distress, Thin Capitalization, and Accounting Conservatism in Tax Avoidance Practices Annisya Fitri Khairina Parinduri; Muharum Ika Yulianti
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.10775

Abstract

Taxes serve as a major source of government income, originating from both domestic and international avenues. They represent obligations mandated by the government through legislation and are allocated for the welfare of the state. This study aims to examine the impact of financial distress, thin capitalization, and accounting conservatism on tax avoidance strategies among companies in the non-cyclical consumer sector. The primary goal is to assess how each of these three factors influences corporate tax avoidance behavior. A quantitative research approach was employed, utilizing secondary data obtained from financial reports. The study’s sample consists of 39 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding a total of 195 observations over five years. Panel data regression analysis was conducted using the Eviews 12 software for data processing. The findings reveal that financial distress and thin capitalization do not significantly affect tax avoidance. However, the application of accounting conservatism appears to encourage companies to fulfill their tax obligations consistently.
Does Taxpayer Supervision Affect Compliance and Tax Revenue? Evidence from Indonesia Tambunan, Frederik Halomoan; Kuncoro, Antonius Ragil
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.11218

Abstract

Taxpayer supervision is one of the key strategies employed by the Directorate General of Taxes to ensure taxpayer compliance and optimize tax revenue. Motivated by questions regarding the effectiveness of this strategy, this study aims to analyze the impact of three types of supervisory activities—Requests for Clarification of Data and/or Information (P2DK), Field Data Collection (KPDL), and Issuance of Tax Collection Letters (STP)—on tax revenue and tax compliance, as well as to examine the mediating role of tax compliance. The novelty of this study lies in the use of a quantitative, panel data approach at the national level, integrating all three forms of tax supervision as independent variables. The quantitative approach analysis is based on panel data from 259 selected Tax Service Offices (KPP) in Indonesia for the period 2021–2023, obtained through purposive sampling. The results show that P2DK has a significant positive effect on both tax revenue and compliance, while STP only affects tax revenue. In contrast, KPDL does not exhibit a significant influence on either. Furthermore, tax compliance significantly increases revenue but does not mediate the relationship between the supervisory activities and tax revenue. These findings suggest that P2DK is the most effective supervisory instrument for simultaneously enhancing tax revenue and compliance. These findings suggest that P2DK is the most effective tool for simultaneously enhancing compliance and optimizing revenue. Policy implications include prioritizing P2DK in supervision strategies, improving the quality and follow-up of KPDL data, and adopting the approaches used in P2DK for both STP issuance and KPDL procedures.
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Tax Avoidance: Firm Size as a Moderating Variable SARI, PUTRI AYU DEVITA; Machmuddah, Zaky
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.12086

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) disclosures on tax avoidance, with firm size acting as a moderating variable. The research focuses on manufacturing companies listed in the Bloomberg ESG database from 2020 to 2023. It employs a quantitative methodology, using regression analysis conducted via SPSS software. Purposive sampling yields 174 observations that meet the established criteria. The empirical findings reveal that all three ESG dimensions—environmental, social, and governance—significantly influence tax avoidance. These results suggest that adopting sustainability principles across various operational areas correlates closely with corporate tax management strategies. Additionally, firm size moderates the relationship between ESG disclosures and tax avoidance, offering deeper insights into tax compliance behaviors among manufacturing firms. The study's implications emphasize the need to integrate ESG practices into corporate governance frameworks. This integration can enhance transparency, accountability, and the effectiveness of tax management.
The Effects of Ceo Traits, Managerial Ownership, and Profitability on ESG Performance in Companies Listed on the Indonesia Stock Exchange Nicholas, Jayson; Sari, Maylia Pramono
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.12096

Abstract

This investigation is to look at how CEO Traits, Managerial Ownership, and Profitability affect ESG performance in manufacturing firms listed between 2021 until 2024 on the Indonesia Stock Exchange (IDX). ESG performance is an important indicator in describing corporate sustainability, as it reflects the company's commitment not only to financial aspects but also to environmental, social, and governance responsibilities. Although attention to ESG is increasing, empirical findings on internal factors that influence ESG performance still show inconsistent results, creating a research gap, especially in the manufacturing sector, which has high risks related to environmental and social issues. Pecking order theory and agency theory are pertinent theories In this study, panel data regression is utilized quantitative methodology. There are 39 manufacturing enterprises in the sample, totaling 142 observations after data cleaning. ESG performance is measured using the Refinitiv ESG score, while CEO Traits, Managerial Ownership, and Profitability are used as independent variables using firm size as variable control. The best model used is the Random Effects Model (REM) based on the results of the Chow and Hausman tests. The findings demonstrate profitability has a significant negative effect on ESG performance. This finding demonstrates that companies with shows that businesses with high profitability typically concentrate on cost efficiency and short-term profit achievement, thereby reducing the allocation of funds for sustainability activities. Meanwhile, CEO Traits and Managerial Ownership do not have an important impact on ESG Performance, suggesting that leadership characteristics and the level of share ownership by managers are not the main determinants in improving the ESG performance of manufacturing firms Indonesia. This study expands the ESG study by simultaneously testing CEO Traits, Managerial Ownership, and Profitability while considering company size. Additional investigation is advised to broaden the context of the sector or industrial region, as well as to use other factors that may influence ESG.
The The Influence of Good Corporate Governance on Financial Performance with Company Size as a Moderating Variable Noviani, Noviani Wulan Safitri; Sari, Maylia Pramono
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.12321

Abstract

Financial performance is a key indicator of a company’s success in managing resources and achieving business objectives. Effective corporate governance mechanisms are essential in supporting improved financial performance. This study aims to examine the effect of the board of directors, managerial ownership, and the audit committee on corporate financial performance, with firm size as a moderating variable and capital structure as a control variable. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using purposive sampling, 87 companies were selected, resulting in 261 observations. Secondary data were obtained from annual reports and financial statements accessed through the official website of the Indonesia Stock Exchange and the respective company websites. The data were analyzed using descriptive analysis and panel data regression with a fixed effect model, processed using EViews 10 software. The results indicate that the board of directors has a positive and significant effect on financial performance. In contrast, managerial ownership and the audit committee do not have a significant effect on financial performance. Furthermore, firm size is found to weaken the influence of the board of directors and the audit committee on financial performance, while it does not moderate the relationship between managerial ownership and financial performance. This study concludes that financial performance is influenced not only by internal operational factors but also by the effectiveness of corporate governance mechanisms. Firm characteristics, particularly firm size, play an important role in determining the effectiveness of corporate governance in enhancing financial performance.

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