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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 4 Documents
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Search results for , issue "Vol. 7 No. 1 (2026): January 2026" : 4 Documents clear
The Effect of Tax Expense Efficiency, Debt to Equity Ratio and Firm Size on Return on Assets Kamila, Dina; Arismutia, Salza Adzri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i1.2132

Abstract

This study looks at the impact of Firm Size, Debt to Equity Ratio, and Tax Expense Efficiency on Return on Assets in coal subsector companies listed on the Indonesia Stock Exchange between 2017 and 2024. There are seven firms in the sample, which results in 56 firm-year observations. “Pooled ordinary least squares (OLS) regression is used in the empirical analysis on firm-year data, and diagnostic tests are used to confirm that the calculated connections are reliable”. The findings show that the regression model as a whole is statistically significant, indicating that the independent variables work together to explain changes in Return on Assets. However, partial test findings reveal that Firm Size has a positive and statistically significant impact on Return on Assets, the Debt to Equity Ratio has a negative and statistically significant association, and Tax Expense Efficiency has no statistically significant influence. These results suggest that business size and capital structure have a greater impact on profitability in the coal subsector than does tax expense efficiency. By offering sector-specific data from a capital-intensive industry, this study adds to the body of literature by emphasizing the significance of financing choices and operational scale in determining business profitability as well as the limited relevance of tax efficiency under stringent regulatory frameworks.
Exploring Tax Aggressiveness Using DTAX: Evidence From Basic Material Companies Verdianto, Keevin; Michael
Ilomata International Journal of Tax and Accounting Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i1.2126

Abstract

Indonesia continues to face challenges in optimizing tax revenue, as indicated by a low tax ratio of 12.1%, which is far below both the OECD and Asia-Pacific averages. This condition may be associated with low tax compliance and aggressive tax planning by corporations, particularly multinational firms. Nevertheless, prior studies primarily employ conventional tax aggressiveness proxies such as effective tax rate which may obscure discretionary tax behavior at the sectoral level. This study investigates tax aggressiveness in basic material companies listed on the Indonesia Stock Exchange, by examining the role of transfer pricing, thin capitalization, capital intensity, and sales growth during the 2019–2024 period. By employing Discretionary Permanent Differences (DTAX) as a proxy for tax aggressiveness, this study captures discretionary components of permanent book tax differences that are closely linked to tax-planning choices, making it theoretically consistent with agency theory. The study conducts 168 firm-year observations from 28 companies and applies panel data regression under Common Effect Model with Estimated Generalized Least Squares (EGLS). The results indicate that thin capitalization exerts a negative and statistically significant linkage on tax aggressiveness, indicating that despite the potential tax benefit of interest deductions, regulatory oversight reduces the likelihood of using debt as an aggressive tax strategy. In contrast, transfer pricing and sales growth exhibit positive coefficients, while capital intensity shows a negative coefficient, but are statistically insignificant when tested individually. This study presents an evaluation of the effectiveness of government tax policies in encouraging more cautious and compliant corporate tax planning.
Synergy Modeling of Microfinance Institutions in Bali's Pekraman Villages Wilyadewi, Ida I Dewa A Yayati
Ilomata International Journal of Tax and Accounting Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i1.2159

Abstract

Microfinance institutions (MFIs) play a strategic role in supporting grassroots economic development, yet increasing competition in the financial services sector and restrictive credit regulations have placed significant pressure on their sustainability. In Bali the Lembaga Perkreditan Desa (LPD) has historically demonstrated effectiveness in fostering development within traditional villages, but currently faces challenges similar to other MFIs. This study examines how institutional synergy can serve as a solution to overcome competitive constraints, with the main research question focusing on how a standardized synergy model among MFIs can be developed and implemented to strengthen LPD sustainability. The study employs a qualitative case-based modeling approach, drawing on supporting theoretical frameworks, in-depth interviews with the LPD of Kedonganan Traditional Village, and the researcher’s analytical interpretation. The data were synthesized to develop a practical synergy model grounded in interview evidence and document review, with interpretive steps made explicit through coding procedures and triangulation. The findings indicate that structured synergy among MFIs can reduce competitive friction, enhance institutional resilience, and expand development-oriented financial services. The proposed model demonstrates practical feasibility and adaptability for broader implementation across LPDs in Bali. This research concludes that institutional synergy represents a viable strategy for strengthening LPDs as microfinance institutions and accelerating sustainable economic development in Bali Province. The main implication is that collaborative rather than competitive institutional frameworks can enhance the long-term effectiveness of community-based financial institutions.
Mapping Public Emotions with AI: An Analysis of Indonesian Society's Strong Reaction to Bank and PPATK Regulations and Their Threat to Economic Sonbay, Yolinda Yanti; Sooai, Adri Gabriel; Manehat, Beatrix Yunarti; De Brito, Manuel
Ilomata International Journal of Tax and Accounting Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i1.2165

Abstract

This study employs Artificial Intelligence (AI) to examine public sentiment and emotion surrounding Indonesia’s dormant bank account regulation issued by the Financial Transaction Reports and Analysis Center (PPATK). Drawing on 3,028 YouTube comments, the study addresses a gap in Indonesian public policy research, where social media analysis has largely relied on basic sentiment polarity without incorporating psychology-based mood-state models. We develop an integrated AI-driven analytical framework combining Latent Dirichlet Allocation (LDA) topic modelling (k = 13 clusters), lexicon-based sentiment scoring visualized through a heatmap, and an adapted Profile of Mood States (POMS) multiclass emotion classification scheme for Indonesian-language discourse. Rather than merely combining techniques, the framework operationalizes a layered analytical structure linking thematic clustering, polarity intensity, and differentiated mood-state profiling within a unified workflow. Statistical testing confirms that the observed emotional distribution significantly deviates from a uniform pattern (χ² = 15140.00, dof = 5, p < 0.001). The findings indicate that Depression (n = 2121) and Confusion (n = 603) dominate the discourse, suggesting that public responses are characterized more by hopelessness and uncertainty than overt hostility. Conceptually, this study advances policy discourse analysis by integrating psychology-based mood-state interpretation into digital public opinion research, enabling a more granular understanding of how regulatory decisions resonate emotionally within developing country contexts. Operationally, the results demonstrate how emotion-based analytics can inform stages of the policy cycle, particularly agenda-setting and communication evaluation, by identifying dominant emotional signals that may indicate risks to institutional trust. These findings provide structured empirical insight into the emotional dimensions of financial regulation debates while acknowledging the need for continued methodological refinement.

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