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Ilomata International Journal of Tax and Accounting
Published by Yayasan Sinergi Kawula Muda
ISSN : 27149838     EISSN : 27149846     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol. 6 No. 1 (2025): January 2025" : 9 Documents clear
Examining the Management Impact: A Literature Review on the Phasing Out of Cheques in South Africa Abrahams, Estelle Deseree
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1512

Abstract

The South African Reserve Bank, along with other financial authorities, announced that as of December 31, 2020, the acceptance or issuance of cheques as a valid form of payment would cease. This study seeks to explore the management implications of this decision, considering the developing economic landscape of this country. A qualitative approach was employed, utilizing existing literature to gain insights into the potential impact of discontinuing cheques. The findings suggest that changes will be necessary for businesses and financial houses to accommodate new digital payment solutions and educate vulnerable persons. source documents, impacting the resolution of discrepancies.
The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia Silalahi, Heriantonius; Maulana, Nandi; Ana, Lenny; Kurnia, Budi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1597

Abstract

This study examines the roles of tax consultants and tax attorneys in resolving tax disputes in Indonesia, emphasizing their contributions to tax compliance, dispute resolution, and litigation. As tax regulations become increasingly complex, taxpayers encounter significant challenges in understanding and fulfilling their tax obligations, mainly when disputes arise with the Directorate General of Taxes. The involvement of tax professionals is essential in mitigating risks, ensuring compliance, and navigating intricate legal frameworks. Despite extensive research on tax compliance and litigation as separate subjects, limited studies explore the complementary functions of tax consultants and attorneys in the Indonesian context. This paper addresses this gap by analyzing their collaborative roles in providing advisory services, representing clients in disputes, and safeguarding taxpayer rights. This study uses a qualitative research methodology to review relevant tax regulations and incorporates insights from interviews with tax professionals. The findings reveal that tax consultants primarily assist in tax planning, compliance, and dispute prevention, while tax attorneys focus on legal representation and advocacy in tax litigation. Their collaboration is instrumental in minimizing financial penalties, expediting dispute resolution, and enhancing taxpayer confidence. Strengthening the synergy between these professions can lead to a more effective tax administration system, fostering fairness, legal certainty, and improved taxpayer trust in Indonesia’s tax regime.
The Tax Impact Analysis in The Telecommunications Industry among Southern African Countries Mpofu, Queen; Swart, Odette; Masunda, Tariro
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1471

Abstract

Developing countries apply numerous sector-specific taxes to telecommunications. This paper explores the tax burden and implication of multiple taxes on the telecommunications industry’s performance among South African countries. Through a comprehensive examination of the multiple taxes imposed among the countries under study, this study sought to provide an insightful discussion of the impact of multiple taxes on the performance and economic growth of telecoms companies. The aim of the paper is not only to provide a balance assessment and comparisons of tax policies but also to recommend possible ways for regulatory authorities and telecoms services to reap maximum benefits from taxes imposed, including how the different stakeholder groups can navigate the associated challenges effectively. The taxes vary from country to country, and they include Service Excises, Customs and Import Duties, Regulatory Fees, Value-Added Tax and Corporate Income Taxes surcharges. On the downside, challenges of multiple taxes include increased costs, reduced investments, slower expansion and consumer impact. To minimise on the challenges of multiple taxes, this study recommends tax incentives and regulatory stability.
Combating Climate Changes Through Fiscal Policies in Developed World: Key Insights for Indonesia from Scandinavian Green Tax Scheme Nurulita, Ainaya Fatimah; Prasidya, Tusta Citta Ihtisan Tri
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1613

Abstract

Climate change remains a pressing global issue, necessitating innovative fiscal policies to mitigate its impact. Green taxation, first conceptualized by Pigou in the 20th century, has emerged as a pivotal tool in encouraging sustainable practices while penalizing environmental degradation. This study examines the implementation of green tax policies in Denmark, Norway, and Sweden, highlighting their success in reducing emissions and fostering renewable energy adoption. Drawing lessons from these Scandinavian models, the research explores how Indonesia can tailor similar strategies to strengthen its green taxation framework. By adopting a comparative case study approach, this paper identifies critical success factors, including gradual implementation, public acceptance, and balancing economic and environmental goals. The findings aim to inform Indonesia's policymaking, enabling the alignment of fiscal policies with sustainable development objectives.
Implementation of the Customs Digital Transformation Policy Using the Ceisa 4.0 System to Improve Customs and Excise Services Rahmi, Notika; Arimbhi, Pebriana; Dartono
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1648

Abstract

The Directorate General of Customs and Excise is evolving the information technology system. Since the introduction of the Customs Fast Release System (CFRS), the CEISA 4.0 application has been used. The CEISA 4.0 application continues to be developed to improve customs and excise services. This means that internal and external policymakers must continue adapting to changes in existing applications. This makes us research to analyse the implementation, obstacles, and efforts involved in implementing the CEISA 4.0 system. The research method used is qualitative analytical descriptive with data collection techniques of observation, interviews and documentation. Interviews were conducted with 20 informants: Customs, Platform Providers and Service Users. The research results show that the implementation of CEISA 4.0 is still under development and is not fully running perfectly because there are still business processes that are not/have not been touched by the CEISA 4.0 program. In some cases, bugs are still encountered and/or system stability has not been properly maintained. However, it has been running efficiently where customs and excise obligations are fulfilled paperless; it can be done anytime and anywhere. The HR capabilities of DJBC and service users still require training in operating CEISA 4.0 because several tools are not yet familiar regarding the standards, policy targets and characteristics of the implementing organisation, namely that the implementation of the rules has gone well using a clear legal basis and rules.
Political Connections and Real Earnings Management: The Moderating Role of Family Ownership and Audit Quality in Indonesian Manufacturing Firms Maeza, Muhammad Farel; Suranta, Eddy
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1776

Abstract

This study investigates how political connections influence real earnings management (REM) in Indonesian manufacturing firms, considering the moderating roles of family ownership and audit quality. Using panel data regression on financial statements from companies listed on the Indonesia Stock Exchange (2020–2022), the results show that political connections do not significantly affect abnormal production costs, but they do increase REM, especially through operating cash flows and discretionary expenditures. The impact of political connections on REM is stronger in family-owned firms, particularly regarding discretionary spending. High audit quality, measured by the presence of Big Four auditors, reduces REM related to production costs but has a limited effect on cash flows and discretionary expenditures. These findings support agency theory, highlighting the need for increased external monitoring and transparency. Theoretically, this study contributes to understanding the interaction between political ties, family ownership, and audit quality in shaping earnings management behavior. Practically, the results suggest that regulators and investors should pay closer attention to politically connected, family-owned firms due to their higher risk of earnings manipulation.
The Effect of Political Connections on Earnings Quality with the Moderating Role of Family Ownership: A Study of Manufacturing Firms in Indonesia Adinata, Kamil; Suranta, Eddy
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1791

Abstract

This study aims to examine the effect of political links on the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022, utilizing family ownership as a moderating variable. Discretionary accruals based on the Modified Jones Model are used to quantify earnings quality using panel data regression analysis and a quantitative explanatory approach. The findings indicate that neither political connections nor family ownership have a direct effect on earnings quality. However, the quality of earnings is significantly impacted negatively by the combination of family ownership and political connections. This suggests that family ownership amplifies the negative impact of political connections on earnings quality, contrary to the initial assumption that family ownership would enhance internal control. These results support the agency theory perspective, whereby dominant family control combined with political connections exacerbates agency problems and reduces the reliability of financial reporting. This study contributes to the body of information on corporate governance in developing countries and provides stakeholders and regulators with useful advice on how to improve monitoring of companies with significant family ownership and political connections.
The Influence of Management Accounting Information Systems on Financial Statements Performance in Retail Sector in Serang Regency Wildan Nuryanto, Uli; Sutisna, Nining Sulastri; Kusuma, Bayyu Indra; Sari, Gema Ika; Khaeruman; Komarudin, Mamay; Suadma, Udin
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1806

Abstract

This study aims to analyses the effect of management accounting information system (MAIS) on financial statements performance of retail sector in Serang Regency. A quantitative approach was used with the linear regression analysis method. The sampling method was carried out using purposive sampling of 60 respondents who were finance managers, accounting staff and operational managers who used MAIS. The results showed that MAIS had a significant effect on the performance of financial statements with a statistical t value of 15.388. And the magnitude of the regression constant is 11.802 and the path coefficient value is 0.444 which indicates that each one unit increase in MAIS implementation will increase the performance of financial statements by 0.444, the magnitude of the R2 value of 0.701 indicates that 70.1% of the financial statement performance variable can be explained by the MAIS variable while the rest is influenced by other variables. The results of this study reinforce previous findings that the implementation of an effective MAIS will make a major contribution in improving the effectiveness, efficiency, and accuracy and timeliness of financial reports. The implications of the results of this study encourage retail companies to continue to improve the management of their accounting information systems to support better and optimal managerial decision making.
Political Connections, Business Groups, and Firm Value in Indonesia: English Radya, Muhammad Fasha; Suranta, Eddy
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1855

Abstract

This study examines the impact of politically connected board directors on firm value, with business group affiliation serving as a moderating variable, focusing on Indonesian manufacturing firms. Drawing on agency theory and resource dependence theory, the research analyzes 318 observations from 106 listed companies between 2020 and 2022. Tobin’s Q is used as a measure of firm value. The findings reveal that political connections alone do not significantly influence firm value (PCBOD = 0.421, PCBOD2 = 0.106), but their effect becomes positive and significant when moderated by business groups (PCBOD×BG = 0.006, PCBOD2×BG = 0.007). This implies that business group structures, particularly in family-controlled firms, can enhance the strategic value of political ties. The study is limited by its broad classification of political connections, without distinguishing their type or depth. Future research should examine more specific political affiliations and consider political dynamics across sectors.

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