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Ilomata International Journal of Tax and Accounting

ijtc
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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 247 Documents

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Financial Performance of Banking Companies on IDX Before as Well as During the Covid-19 Pandemic Martinus Budiantara; Ratri Paramitalaksmi; Fiki Rihadani
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

This study aims to determine the financial performance on 44 bank company listed by IDX (Indonesian Stock Exchange) before as well as after the Covid-19 pandemic’s period using Operating Expenses and Operating Income (BOPO), Return On Asset (ROA), Non Performing Loan (NPL), also Capital Adequacy Ratio (CAR) variables and comparative quantitative methods, with difference test analysis tools Paired Simple T-Test and Sign-Wixolcon. The ratio of CAR and NPL was categorized as safe before as well as after the Covid-19 pandemic’s period, and its contrast to the ratio of ROA and BOPO. On the other hand, during the period of Covid-19 pandemic, ROA, CAR and NPL experienced an increase in performance while BOPO experienced a decrease in performance. The results are the ratio of CAR, ROA and NPL showed a sig difference, while the BOPO ratio did not show any sig differences in 44 banking company that listed on the IDX before as well as during the Covid-19 pandemic’s period. According to this, it is recommended that bank management in Indonesia can better control the company's operations more efficiently in future and subsequent research adds a wider sample and increases the duration of the study.

Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic Wiwik Andriani; Rangga Putra Ananto; Dandi Aprila; Wina Nofrima Fitri
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

The analysis carried out to see how far a company has carried out by using the rules of financial implementation correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing a company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine policy strategies based on the results of comparative tests of the financial performance of companies in the technology and infrastructure sector before and during the 2018-2021 Covid-19 pandemic. This study uses secondary data. The sampling technique used was the purposive sampling method. This study used the normality test and paired difference test. The results of this study indicate that the financial performance of technology companies during the Covid-19 pandemic obtained significant results for all variables. In contrast, for the variables in the infrastructure sector companies, only one variable was significant. Based on the comparative test results, a policy strategy is needed to overcome problems related to financial performance experienced by infrastructure and technology companies listed on the Indonesia Stock Exchange. Through the eight determined policy strategies, it is expected to be able to make the company survive and choose the proper steps in developing its business.

Restaurant Accounting System Studies in Indonesia 2021-2022: A Systematic Literature Review Nelcie Mussa; Yuliana Yuliana; Ika Ismiyar; Effendi Tjahjadi; Agus Munandar
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

The purpose of this study is to determine whether the design of an accounting system in a restaurant or franchise business can provide benefits in realizing the creation of accounting reporting that has a positive impact on management. In this study, the application of accounting system design using accounting information system applications was taken from the results of research conducted by previous researchers on restaurants and franchise businesses. The study was conducted based on the literature review of the ten previous studies by making a summary of the results and conclusions. Some of the criteria used in selecting articles to be material in this study are as follows: the method used, trends and topics in related research, factors that influence financial reporting and the next best method used in writing financial reports.The design of an accounting information system using a PHP program and a MySQL database can help companies make financial accounting reports which include the calculation of profit and loss from restaurant companies. PHP applications and MySQL databases used by restaurant companies must comply with applicable accounting standards. Technical competence of employees needs to be given support from the top management of the company to receive special training in the use of financial accounting programs, so that the performance of accounting information systems can be measured for success. The involvement of users of the financial accounting information system program in the company has a positive impact on the performance of the financial accounting system.

Utilization of Information and Communication Technology in the Tax Administration System to Increase Taxpayer Compliance Intan Arsitia Djafri; Intan Damawati; Suharto Suharto; I Gusti Agung Raka Putra Satwika; Rahmatullah Rahmatullah
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

Adaptation to changes based on information and communication technology (ICT) causes obstacles and community preparedness for the 5.0 age, also known as society 5.0. This necessitates the digital revolution of all disciplines, including taxation. Government efforts to promote taxpayer compliance include creating a contemporary tax administration system encompassing organizational structure, business processes, information and communication technology, human resource management, and applying good governance. In addition to the tax administration system, taxpayer knowledge also influences the level of taxpayer compliance. This study's objective is to investigate the use of ICT in a modern tax administration system to enhance taxpayer compliance. The main theory in this research is positive accounting theory which was developed by Watt & Zimmerman in 1986. This study employs a qualitative approach and descriptive methodologies. This study demonstrates that the incorporation of ICT is a component of the modernization of the tax administration system. Application of the e-tax system, which comprises E-Registration, E-SPT, E-Filing, E-Payment, Blockchain, Artificial Intelligence (AI), Chatbots, and Biometric Identification, can constitute the use of ICT in the tax administration system. Ease of service, particularly in filling out SPT electronically, or e-SPT, is the method for boosting taxpayer compliance with the modernization of the tax administration system utilizing ICT.

Critical Examination of the Relationship Between Land Taxation and Total Internal Revenue Generated in Kano State, Nigeria Atinuke Orekan
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

The study examined the relationship between land tax and total IGR as well as the proportion land taxes constitute in the total IGR for a period of twelve years. Data were collected through a well-structured questionnaire, personal interviews and review of government documents. Questionnaires were administered to the 31 top management staff at the Board of Internal Revenue Services in Kano State. At the Bureau of Land Management in Kano State, questionnaires were also administered to 25 senior cadre officers. Personal interviews were also conducted. Using the Pearson Correlation Coefficient, the result of the study showed that there was a positive relationship between land taxes and total IGR in Kano States and the strength of association was strong i.e., (0.989) in Kano State. By implication, land tax forms a major source of revenue in the two study areas. In view of this, the study concluded that for government to continue to provide the necessary infrastructure and also maintain them through revenue from land tax, government needs to take into consideration a good property statistics and information together with the property owners, tax laws need to be reviewe\d to tackle tax evasion and at the same time, government should be ready to give proper account of revenue realised through land taxation and this should be published accordingly.

Determinants of Tax Avoidance and Audit Quality as a Moderating Variable Ayunita Ajengtiyas Saputri Mashuri
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

Taxes is The largest contribution for every country financial forecast. The Government maximizes their effort to be able increasing taxes, in order to accomplish the needs of their people. Companies are one of the biggest expenses of country need to be able to be financed. As a result, the government's efforts can create conflicts and it is not in line with the company's goals it self. The company will try to do a tax avoidance scheme in order to reduce the amount of the tax burden, however it will trigger various problems. Agency theory that can solve those problems that arise, from company as an agent. There are factors impact on tax avoidance, it consists of institutional ownership and corporate social responsibility. Audit quality is taken as a moderating variable, in analyzing the effect between the two independent variables, either strengthens or weakness. This type of research is quantitative research that uses the company's annual report as sources data. The sample in this study amounted to 43 mining companies listed on the Indonesia Stock Exchange in 2017-2019 and were selected based on purposive sampling technique. The results of data testing show that institutional ownership has no significant positive effect on tax avoidance, while corporate social responsibility has a significant positive effect on tax avoidance. Audit quality is showed to be able to weaken the influence of institutional ownership on tax avoidance and strengthen the influence of corporate social responsibility on tax avoidance.

The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable Riski Ayu Fitriani; Menik Indrati
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.678

This study's objective was to analyze the impact of capital intensity, inventory intensity, and profitability on tax aggressiveness, with debt level serving as a moderator. This study includes three independent factors, namely Capital Intensity, Inventory Intensity, and Profitability; one dependent variable, namely Tax Aggressiveness; and one moderating variable, namely Debt Level or Leverage. In this study, 17 firms out of a total observation of 45 companies with research objects on the LQ45 company index listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 met the inclusion requirements. According to the findings of this study, capital intensity has a beneficial effect on tax aggression. The variable inventory intensity has no positive impact on tax aggression. The unpredictable profitability has a favorable impact on tax aggressiveness. The association between capital intensity and tax aggression cannot be moderated by the variable of leverage. The association between inventory intensity and tax aggression cannot be moderated by the variable of leverage. The variable of leverage moderates in a positive way the association between profitability and tax aggression. This research can also be used to encourage investors and shareholders to receive financial statement information offered by companies with greater care when making investment decisions. For companies to be able to determine positive policies that can maintain business continuity and can meet the expectations of shareholders will carry out tax aggressiveness.

Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office Irawati; Musa Maha Sulung Sitinjak; Dwikora Harjo; Aramia Fahriah
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.682

E-Objection is one of the services of the Directorate of Taxes that can be used by taxpayers in submitting tax objection letters. E-Objection is an adoption policy that is an alternative to the previous program, namely the manual submission of objection letters. E-Objection can be accessed via E-Filling. This research is motivated by the lack of exploration of the introduction of E-Objection to taxpayers that there are still many who submit objection letters manually. Based on the data submitted by the Directorate General of Taxes (Direktorat Jenderal Pajak/DJP) and previous research in 2021 based on 2020 data, data on submitting objection letters online (E-Objectionareis still very minimal so that are problems in analyzing the effectiveness of E-Objection. Therefore, this study was conductedtoo to analyze the effectiveness of E-Objection from 2020 to 2021 at KPP Pratama Cibitung, but because the data of taxpayers who submitted objection letters by E-Objection was confidential, it was hindered from interviewing informants who had accessed E-Objection besides that because E-Objection data could not be accessed from KPP Pratama, so in this study using two research objects, namely KPP Pratama Cibitung and Kanwil DJP II. So that the purpose of this study can determine the effectiveness of E-Objection as an alternative to the previous system. Based on E-Objection data in the West Java DJP Regional Office II in 2020 there were 109 data and in 2021 there were 115 data so it could be known that there was an increase, but based on the percentage of effectiveness criteria, the percentage of e-objection effectiveness in the DJP of the West Java Regional Office II in 2020 was 8.93% and in 2021 it was 9.75% so that it can be concluded that the analysis of the effectiveness of E-Objection in KPP Pratama Cibitung during the Covid-19 pandemic (2020-2021) was ineffective.

Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District Yunita Pakpahan; Wina Theresia br Naibaho
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.685

This study aims to determine the application of accounting in Small, Micro and Medium Enterprises (MSMEs) and explain the barriers to business actors in applying accounting. This research is a descriptive qualitative research with data collection conducted through questionnaires and interviews. Object this research is MSME actors located in Berastagi District, Karo Regency. The data collected were 41 respondents using the purposive sampling technique. The results of the study show that most MSME actors do not know what to account for. The obstacle faced by business actors is the lack of socialization or training regarding accounting and SAK EMKM. The next obstacle is the lack of time to prepare financial reports, the assumption that financial reports are difficult to understand, and the low awareness of business actors to improve the presentation of financial reports by SAK EMKM

Profit or Planet? : Impact of Production and Environmental Costs on Sales Ivada Zanetha Darmaputri; Valentine Siagian
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.695

Lately, environmental problems such as pollution, poorly managed waste, and even depleting green land, have become issues that require companies to take action. But on the other hand, companies need well-allocated production costs, which of course have the aim of increasing company profits. That’s why, the purpose of this research is to analyze The Effects of Production Costs and Environmental Costs on Sales for primary and chemical industry firms with ISO 14001 certification that are traded on the Indonesia Stock Exchange. Specifically, SPSS version 27 is utilized for conducting multiple regression analyses as part of a quantitatively descriptive methodology. Annual and sustainability reports for 5 years from 2017 to 2021 out of 8 companies that have gone through a purposive sampling process are used as research samples. Based on the multiple regression analysis that has been carried out, the results show that partially, production costs have a significant effect on sales, and environmental costs have no significant effect on sales. Meanwhile, simultaneously both production costs and environmental costs have a significant effect on sales. Meaning that production costs and environmental costs are interconnected with each other, so when sales continue to increase, production costs and environmental costs will also increase.

Page 11 of 25 | Total Record : 247

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Novianita Rulandari

Contact Email journal@ilomata.org

Phone +6281289935858

Journal Mail Official -

Editorial Address Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat

Location Unknown, Unknown INDONESIA

Abstract

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Contact Name
Novianita Rulandari

Contact Email
journal@ilomata.org

Phone
+6281289935858

Journal Mail Official
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Editorial Address
Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat

Location
Unknown,

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INDONESIA