Ilomata International Journal of Tax and Accounting
Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.
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<![CDATA[The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review ]]>
<![CDATA[Diajeng Fitri Wulan]]>;
<![CDATA[Reni Oktavia]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i4.775
<![CDATA[The accounting industry is considered a good career choice and the ideal outcome for accounting graduates. However, the number of public accountants has decreased recently. The public accounting profession is declining due to several causes, including the need for more laws and legal protection for the industry, accounting reporting, and the small market share for audit services. The identification, screening, and selection phases of the systematic literature review process were used in this study to review previous research. The data analysis utilized in this study was predicated on the basis of the 21 papers that were found in the Google Scholar database and dated from 2006 to 2023. Students' decisions to pursue a career in public accounting are influenced by a number of different factors, according to the findings of a comprehensive evaluation of all of the research that was published between the years 2006 and 2023. Academics less frequently use regression to manage data than SEM analysis. Future research is expected to concentrate mainly on extending the use of variables as a factor influencing students' motivation to become public accountants and the approaches used]]>
<![CDATA[Dimensions in the Adoption of Philippine Tax E-Payment Channels in Paying Income Taxes Among Individual Taxpayers ]]>
<![CDATA[Lord Eddie I. Aguilar]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i4.796
<![CDATA[Time has entered the digitized era where electronic systems have penetrated transactions, including taxation, simplifying processes among taxpayers for better revenue collection. With the aim of helping tax authorities in administering revenue collection, the study determines the factors influencing the adoption of the Philippines tax e-payment channels in paying income taxes among individual taxpayers and develop a research framework that illustrates the relevance and structure of the extracted factors. Using the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) as a guide model, the study applies the quantitative research method as the research design. The assumption of the adoption of e-payment channels in paying income taxes among individual taxpayers is multifaceted that is based on the perception of the relative technology system. An Exploratory Factor Analysis (EFA) was employed to analyze a dataset of 110 respondents using random sampling collected through modified questionnaires. The study revealed that perceived usefulness, perceived benefit, perceived trust, social influence, facilitating conditions, and perceived cost influence the adoption of the BIR e-payment channels in paying income taxes among individual taxpayers in Davao City.]]>
<![CDATA[Input-Output Analysis: Which Tax Incentive for Natural Resources Downstream Is Suitable for Indonesian Economy? ]]>
<![CDATA[Destiny Wulandari]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i4.833
<![CDATA[Indonesian government's policy to promote downstream natural resources leads to tax incentives policy intended to encourage the downstream. This study focuses on corporate income tax incentives in the form of net income reduction (tax allowance according to Article 31A of the Income Tax Law) by 30 percent for 6 years or corporate income tax reduction (tax holiday according to Minister of Finance Regulation Number 130/PMK.010 /2020) by 100 percent or 50 percent. Despite the positive or negative impact of tax incentives enactment argued in the previous studies, this study will calculate the impact on the economy provided by the mentioned tax incentive schemes quantitatively and will analyze which tax incentive scheme gives the greater impact on the economy. The analysis was carried out by using input-output analysis method to calculate the impact from output approach on secondary data in the form of the latest input output table released by Badan Pusat Statistik i.e., 2016 input output table. The result of the study shows that tax incentive in the form of tax holiday with income tax reduction by 100 percent provides greater impact on the economy than the others do. The total impact is getting greater and shows comparable results as the tax incentive rate increases. However, the result of this study implies that the implementation of tax incentives still needs the right tax incentive policy design to gain the expected results.]]>
<![CDATA[Fringe Benefits in Tax Law: Matching Principle and Tax Justice Perspective ]]>
<![CDATA[Heriantonius Silalahi]]>;
<![CDATA[Budi Kurnia]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
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DOI: 10.52728/ijtc.v4i4.870
<![CDATA[This study addresses a significant issue within Indonesia's income tax policy, focusing on the taxation of fringe benefits and non-monetary compensations. Fringe benefits, being non-monetary rewards granted to employees, have gained prominence in various sectors' remuneration structures. The evolving landscape of in-kind taxation, encompassing natural elements, prompts inquiries into the determinants of tax imposition choices and their equity ramifications. The study aims to explore the income tax perspective on fringe benefits and non-monetary gains, emphasizing the applicability of the matching principle and its implications for equitable taxation. Despite the rising importance of fringe benefits, scholarly discourse on the alignment of conformity principles with in-kind taxes remains sparse. Therefore, this study offers a fresh contribution in comprehending this matter. Employing both a policy analysis and taxation approach, the study draws data from literature, tax statutes, and the latest economic reports. The findings underscore the significance of integrating the conformity principle in the taxation of fringe benefits and non-monetary rewards. This integration can augment the efficiency and transparency of state financial management, curbing detrimental tax avoidance practices that undercut state revenue. In summary, this study validates that adopting the conformity principle in taxing fringe benefits and non-monetary gains holds the potential to bolster state revenue and enhance fiscal management efficiency. The research's implications can guide policy makers in refining the national tax framework and fostering equitable taxation in Indonesia.]]>
<![CDATA[Determinants of Occupational Health and Safety Disclosure: An Empirical Study of Property, Real Estate, and Building Construction Companies on IDX ]]>
<![CDATA[Sindy Astuti]]>;
<![CDATA[Aminah]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
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DOI: 10.52728/ijtc.v4i4.884
<![CDATA[Occupational Health and Safety Disclosure (OHSD) is essential to provide the public and stakeholders with more information about a company. In particular, OHSD still needs further research because the work accidents in Indonesia are currently excessive, but not all companies disclose it. OHSD is also crucial for corporate sustainability. The primary objective of this study is to conduct an empirical study of the impact of Profitability, Leverage, and The Size of the Board of Commissioners on OHSD. The research method used in this study is quantitative and secondary data obtained from the annual reports and sustainability reports of the property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sampling technique used is purposive sampling, with 81 samples. Data analysis used panel data regression with a Random Effect Model (REM). The study concluded that Profitability and Leverage (DER) significantly and positively affect OHSD. However, the size of the Board of Commissioners has a negative and significant effect on OHSD. The research results imply the Occupational Health and Safety Disclosure as material for preparing company policies. For academics, this research is expected to expand the financial accounting literature on OHSD from the stakeholder theory perspective.]]>
<![CDATA[The Effect of Management Knowledge Influences the Preparation of MSMEs Financial Statements ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Rusman Irwansyah]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
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DOI: 10.52728/ijtc.v4i4.890
<![CDATA[The rapid development of the MSME sector shows that there is great potential if this can be managed and developed well which will certainly be able to create strong micro, small and medium enterprises. The main problem in developing MSMEs is related to presenting financial reports. The inability to present quality financial reports is one of the weaknesses of management. This condition also occurs among MSME business actors in Banjarmasin. This has an impact on the difficulty of MSME actors in evaluating their operational performance. There is still not much research related to management knowledge in preparing financial reports for MSME players. So the aim of this research is to analyze how management knowledge influences the preparation of MSME financial reports in Banjarmasin City. The population of this research is MSMEs registered with the Banjarmasin City Cooperative and Industrial Service. Takes the form of a descriptive quantitative approach. The method used is Linear Regression, namely testing the Goodness and Fit Model, the feasibility of this model can be seen in the determination test (R-Square) and F Test. The results of the hypothesis test state that management knowledge influences the preparation of MSME financial reports in Banjarmasin City with a significance value (Sig ) is 0.000. The influence of management knowledge on the preparation of financial reports is 45.7%.]]>
<![CDATA[The Impact of Tax Socialization and the Stringency of Tax Sanctions on Taxpayer Compliance Among Business Owners in the Lembang Area ]]>
<![CDATA[Oktaviani Silaen]]>;
<![CDATA[Hisar Pangaribuan]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
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DOI: 10.52728/ijtc.v4i4.894
<![CDATA[This research was conducted to determine the effect of tax socialization and the strictness of tax sanctions on compliance by taxpayers who own a business. The population in this study are taxpayers who have businesses in the Lembang area. The quantitative method was used in this study, with primary data obtained from the questionnaire results. Selection of the sample in this study using the method of Purposive Sampling, with a total sample of 50. Descriptive statistical tests were carried out using the SPSS version 29 program. The results showed that tax socialization did not significantly affect the compliance of taxpayers who own businesses in the Lembang area, with a test number of 0.432 < 2.01174. In contrast, the strictness of tax sanctions significantly affected the compliance of taxpayers who have businesses in the Lembang area with a test number of 0.000 < 2.01174. This study shows that the socialization of taxation and the strictness of tax sanctions significantly affect the compliance of taxpayers who have businesses in the Lembang area with a significance level of 0.000 <0.05.]]>
<![CDATA[Village Fund Accounting Model in Realizing Nagari Financial Accountability ]]>
<![CDATA[Armel Yentifa]]>;
<![CDATA[Wiwik Andriani]]>;
<![CDATA[Syafira Ramadhea Jr]]>;
<![CDATA[Dandi Aprila]]>;
<![CDATA[Gusmita Sofia]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
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DOI: 10.52728/ijtc.v4i4.895
<![CDATA[This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand. It is hoped that through this research, the implementation of accrual-based accounting can be further improved so that accountability in managing village funds can be achieved as expected.]]>
<![CDATA[Financial Performance as a Mediation of Tax Avoidance Determinants in LQ45 Companies on the Indonesia Stock Exchange ]]>
<![CDATA[Khairul Azwar]]>;
<![CDATA[Elly Susanti]]>;
<![CDATA[Supitriyani]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
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DOI: 10.52728/ijtc.v4i4.896
<![CDATA[Taxes are the main source of revenue in the State Budget (APBN) which accounted for 73% of all state revenue in 2019. Taxes have such an important role in sustaining the continuity of government and development. However, realized tax receipts never reached the target level between 2009 and 2020.This is because there are companies that carry out tax avoidance actions. The purpose of this study is to specifically analyze the variables that affect tax evasion in the LQ45 index companies of the Indonesian Stock Exchange. This research was conducted during the period 2017 –2022. The sampling technique used in this study is purposive sampling, in which criteria are determined based on the variables studied. The data analysis technique used is multiple simple linear regression analysis and a residual test for moderating variables. The F-test results show that institutional ownership, sales growth and Ln_total assets have a positive and insignificant effect on tax evasion. T-test results show that institutional ownership and sales growth have a negative and insignificant effect on tax evasion. However, Ln-Total_Asset has a negative and significant effect on tax evasion.]]>
<![CDATA[The Influence of Audit Opinion, Auditor Switching, and Number of Audit Committees on Audit Report Lag ]]>
<![CDATA[Brandon Christian Tomasila]]>;
<![CDATA[Hisar Pangaribuan]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023 ]]>
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DOI: 10.52728/ijtc.v4i4.908
<![CDATA[Despite the fact that listed firms must abide by standards set forth by the Indonesia Stock Exchange (IDX) to submit audited financial reports and publish them, it has not reduced the number of companies that do not publish their financial reports in accordance with the applicable rules. As of February 2023, a total of 32 issuers have been sanctioned for late publication of their financial reports. A high audit report lag Table results in inaccurate and outdated financial information. This research's main goal is to prove how the number of audit committees, the number of audit opinions, and auditor change may affect how long it takes to produce an audit report. A quantitative research approach utilizing secondary data is employed for this investigation. The research focuses on manufacturing and transportation firms publicly traded on the IDX during the years 2020-2021. The sample size encompasses 160 companies, spanning a 2-year research period and yielding 320 data points. The analysis' conclusions show that audit opinion has a big impact on the audit report lag; in contrast, auditor switching and the number of audit committees do not have a substantial influence on this duration. The researcher recommends that future studies consider broadening the scope of the research population to enhance result accuracy and incorporate a more diverse sample.]]>
