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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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Determinants of Sustainability Assurance Level: Evidence from Energy Companies in Asia Saprida Khoirotunnisa; Maylia Pramono Sari
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.v11i1.12396

Abstract

This research highlights the elements that impact corporate decision-making pertaining to the degree of sustainability assurance among enterprises operating within the Asian energy sector. In light of the escalating demands for the enhancement of transparency and accountability within sustainability disclosures has led to the identification of the assurance level as a crucial instrument for enhancing the veracity of environmental, social, and governance (ESG) disclosures. Utilizing panel data derived from energy firms monitored throughout the duration of the study, this investigation employs panel data regression analysis, specifically estimated via Panel Least Squares methodology. The extent of sustainability assurance—delineated into no assurance, limited assurance, and reasonable assurance—operates as the dependent variable within the analytical framework, the independent variables are constituted by the attributes of the assurance provider, the extent of media pressure, various dimensions of board size, and the independence of the audit committee, with profitability, operationalized through return on assets (ROA), the inclusion of a control variable is warranted. The empirical results suggest that the characteristics of assurance providers, the degree of media pressure, and profitability have a positive and statistically significant effect on the assessment of the level of sustainability assurance. Corporations that engage the services of Big Four assurance firms, experience intensified media scrutiny, and demonstrate superior financial performance are more predisposed to opt for a reasonable assurance level. In contrast, the dimensions of the board and the autonomy of the audit committee do not demonstrate a statistically significant association with the selection of assurance level. These findings indicate that external pressures and financial capacity are more influential drivers of higher sustainability assurance levels than internal governance attributes. Overall, this study offers relevant insights for firms, regulators, and stakeholders seeking to strengthen sustainability assurance practices and enhance the legitimacy and credibility of ESG reporting.
Financial Ratio Homogeneity and Its Implications for Reporting Risk in the Hotel Industry Muhammad Albar Gusti Syaf
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.v11i1.12397

Abstract

This study examines the homogeneity of financial ratios and its implications for reporting risk in the hotel industry. Rather than treating financial ratios solely as performance indicators, this study adopts a structural perspective that interprets ratio homogeneity as a reflection of consistency in financial reporting structures. Using a quantitative descriptive-exploratory approach, the analysis focuses on publicly listed companies in Indonesia with differing levels of hotel revenue exposure. Financial data are obtained from annual financial statements for the year 2024, a period selected to represent post-pandemic normal economic conditions. A total of 39 financial statement accounts are identified and combined to form 1,482 financial ratios for each company. Companies are grouped based on the proportion of hotel revenue to enable a more comparable reading of reporting structures. The level of ratio homogeneity within each group is measured using the Coefficient of Mean Absolute Deviation. The results indicate that financial ratio homogeneity does not occur uniformly across all dimensions. Profit-related ratios, particularly those linking profit after income tax, comprehensive income, and profit attributable to owners, exhibit high and consistent homogeneity across groups, suggesting a relatively standardized profit reporting structure within the industry. In contrast, ratios related to taxation and receivables display greater heterogeneity, indicating higher sensitivity to accounting judgments and firm-specific reporting practices. For companies with full hotel revenue exposure, a strong alignment between operating revenue and cash receipts is also observed, reflecting the cash-oriented characteristics of pure hotel business models. These findings suggest that ratio homogeneity can serve as an analytical reading tool for identifying relatively stable reporting components as well as areas that are more vulnerable to reporting variation. This study contributes to the literature by repositioning financial ratio analysis as a structural approach to understanding reporting risk implications in the hotel industry without directly measuring risk.
Board Dynamics and Tax Aggressiveness: Unveiling the Power of Gender Diversity Wulandari, Dian Sulistyorini; Widati, Sindik; Diyah Permatasari, Maulina
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.v11i1.12700

Abstract

This study examines the influence of the board of directors and independent commissioners on corporate tax aggressiveness, with gender diversity considered as a moderating variable. The research aims to determine whether board structure affects corporate tax strategies and whether the presence of female board members strengthens or weakens these relationships. A quantitative approach is employed using panel data regression analysis based on a sample of publicly listed companies. Data are collected from corporate financial reports and governance disclosures. Several model selection procedures are applied to identify the most appropriate regression model, followed by hypothesis testing using panel data estimation techniques. The findings indicate that the board of directors does not have a significant effect on tax aggressiveness, suggesting that board size alone does not determine corporate tax planning decisions. In contrast, independent commissioners show a significant positive effect on tax aggressiveness, implying that their presence may be associated with more aggressive tax strategies rather than stronger oversight. Furthermore, gender diversity does not moderate the relationship between either the board of directors or independent commissioners and tax aggressiveness, indicating that female representation on the board does not significantly influence corporate tax behavior. These results suggest that regulatory bodies need to strengthen governance mechanisms to ensure that independent commissioners effectively perform their monitoring role. Companies are encouraged to emphasize board competence and expertise rather than relying solely on structural characteristics such as size or gender composition. Greater transparency in corporate tax practices is also recommended for investors and stakeholders. This study contributes to the literature by highlighting the limited role of board size and gender diversity in tax decision-making, while indicating that independent commissioners may not always function as effective governance mechanisms in reducing tax aggressiveness.
Decoding the Dynamics of Leverage and Accounting Conservatism: Firm Size as a Key Moderator Yulianti, Vista; Widayanti, Erlina; Purba, Jamian
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.v11i1.12701

Abstract

This study investigates the effect of leverage on accounting conservatism and examines the moderating role of firm size in this relationship. The research is motivated by the need to understand how financial structure influences conservative reporting practices within the framework of agency theory, particularly in manufacturing firms. A quantitative approach is employed using panel data regression analysis based on 85 firm-year observations derived from manufacturing companies listed on the stock exchange over the 2020–2022 period. The sample is selected using purposive sampling to ensure the availability of complete and relevant financial data. Multiple linear regression models are applied, incorporating interaction terms to test the moderating effect of firm size. The findings indicate that leverage has a significant positive effect on accounting conservatism, suggesting that firms with higher debt levels tend to adopt more prudent financial reporting practices to reduce potential conflicts between managers and creditors. Furthermore, firm size is found to significantly moderate this relationship, where larger firms demonstrate a stronger influence of leverage on conservatism due to greater external monitoring, regulatory pressure, and reputational concerns. In contrast, smaller firms exhibit a relatively weaker relationship, which may be attributed to limited resources and lower levels of stakeholder scrutiny. This study concludes that both leverage and firm size play important roles in shaping accounting conservatism. The results emphasize the importance of considering firm-specific characteristics when evaluating financial reporting behavior. The study contributes to the development of accounting literature by providing empirical evidence on the interaction between financial structure and organizational scale in influencing conservatism. The findings offer practical implications for managers, investors, creditors, and regulators in promoting transparency, accountability, and effective financial decision-making.
Tax Planning as a Strategic Catalyst: Moderating the Relationship Between Current Tax Expense and Earnings Management Bukhori Muslim, Ahmad; Oktaviano, Benny; Triwibowo, Edi
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.v11i1.12702

Abstract

Growing concerns over aggressive earnings management practices have raised questions about the role of tax planning in corporate reporting. This study aims to examine whether tax planning moderates the relationship between current tax expense and earnings management in publicly listed manufacturing companies. Using panel data from firms listed on the Indonesia Stock Exchange during 2019–2023, the analysis employs regression models with interaction terms to capture the moderating effect. The results indicate that tax planning significantly alters the relationship, allowing firms to manage earnings without proportionally increasing current tax expenses. These findings highlight the dual role of tax planning as both a tool for fiscal efficiency and a potential mechanism for opportunistic behavior. The study concludes that stricter oversight is necessary to ensure that tax planning practices do not undermine the integrity of financial reporting.

Page 24 of 24 | Total Record : 235

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