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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 3 Documents
 1 
Search results for , issue "Vol. 6 No. 4 (2025): October 2025" : 3 Documents clear
Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach Puspanita, Intan; Anistya Vinta Desi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1924

Abstract

This research investigated the impact of tax avoidance, firm size, and profitability on the F-Score as a measure of Fraudulent Financial Reporting (FFR) in Indonesian state-owned enterprises (BUMN). The use of the Beneish M-Score to detect fraud is not new, but applying it in the context of BUMN provides more insight into the level of honesty among government-linked businesses. The study utilizes secondary data from the annual financial statements of BUMN for the years 2019 to 2023 and employs multiple linear regression to examine the relationships among variables. The results indicated that tax avoidance exerts a positive and significant influence on FFR. It was implied that elevated levels of tax avoidance may enhance the probability of financial misstatement. On the other hand, the size and profitability of a company do not have a big impact on FFR. These results validate that tax evasion may serve as a preliminary indicator of possible financial reporting fraud. This study offers a contextual contribution to the Indonesian SOE sector and underscores the necessity of fortifying the theoretical framework that connects tax behavior to financial reporting errors. This study also offers practical recommendations for policymakers to enhance internal control systems and improve the transparency of taxation strategies for state-owned enterprises (SOEs).
The Moderating Role of Institutional Quality on the Nexus Between NPL and Performance Metrics of ROE, ROA and CAR Okine (Rev), Abraham; Garr, David Kwashie
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1930

Abstract

The study explores the moderating effect of institutional quality (INSTQ) on the nexus amongst NPLs and bank performance in Ghana. Employing fixed-effects panel data from 2007 to 2021, and controlling for unobserved heterogeneity, the study offered robust insights into credit risk forces in a developing economy. The discoveries disclose a contradictory positive, and substantial relationship between NPLs and ROA and CAR. However, the influence of NPLs on ROE was positive, but not statistically substantial. Institutional quality exerted direct and significant influence on ROA, ROE and CAR. The interface term operating between NPLs and institutional quality is negative, demonstrating that INSTQ effectively decreases the influence of NPL on performance. Thus, the effects of NPLs on performance are significantly reduced in environments with stronger institutional qualities. While inflation rate shows negative and insignificant relationship with performance, GDP growth is positively related to ROE, albeit insignificant for ROA and CAR. The originality of this study lies in its empirical demonstration of the controlling role of INSTQ in an emerging economy. These findings have significant policy implications, underscoring the need to strengthen regulatory institutions and credit risk governance. Future research needs deeper investigation into the specific disaggregated dimensions of institutional quality and the impacts on performance.
Tax Audits, Penalties, Enforcements, and Tax Compliance Among Small Retail Firms Kwakye, Augustina; Amaniampong, Adjei; Opoku Frimpong, Bernard; Blavo, Benjamin
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1946

Abstract

A major problem in developing countries, including Ghana, is the high rate of tax evasion. This has adverse implications for development as the government largely relies on tax revenue for embarking upon national developmental activities. There is therefore a need to explore avenues to prevent tax evasion and increase tax revenue by adopting measures that promote tax compliance. This study examined the effect of tax audits, firm knowledge, and tax penalty enforcement on tax compliance among firms in the Kumasi Metropolis in Ghana. The quantitative research approach was adopted. A sample of 50 firms was randomly selected. A logit multivariate regression technique was employed to analyze data. In relation to firm size, the study finds that tax audit, the firm’s knowledge and awareness of tax penalties, and the enforcement of tax penalties are positively related to tax compliance. The study therefore recommends that tax authorities increase tax auditing activities, disseminate more information on tax penalties, and enforce these penalties effectively. Through education, auditing, and enforcement of tax penalties, tax evasion could be reduced.

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