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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 247 Documents
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Wealth Taxes on Individuals: An International Comparative Study Estelle Abrahams; Suzette Bosman
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.v4i2.738

Abstract

Citizens contribute to the economy by creating wealth for themselves and in the way they use their assets. How assets, especially capital assets, are employed attracts tax and this influences how assets are used. In South Africa, tax policy is one of the drivers in the decisions that individuals make regarding the use or disposal of their assets. Wealth taxes are levied to address income disparities and mostly affect capital assets when they change ownership. This study compares developed and developing countries’ tax policies that impact capital assets when they are transferred or disposed of. The financial impact from using one’s assets drives economic participation. Previous studies found that tax policy is influential in economic participation. A literature study was performed analysing wealth taxes, academic literature and legislation and incorporated a case study to illustrate the tax consequences of capital assets changing ownership in Namibia, South Africa, India and Australia. The study found that, compared to the other countries, South Africa taxes capital transfer both upon change of ownership by way of sale, donation and death of the owner. This study makes a novel contribution to the understanding of and development of improved and internationally comparable wealth tax legislation to address the wealth tax consequences of asset transactions in South Africa.
Analysis of Tobin's Q, Market to Book Value of Equity and Profitability (ROA), on Asset Growth in Property Companies on the Indonesia Stock Exchange (IDX) Sari Bulan Tambunan
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.755

Abstract

This study aims to determine, analyze, and test Tobin's q, market-to-book value of equity and profitability (ROA), on asset growth in property companies on the Indonesia Stock Exchange (IDX). This study uses a quantitative descriptive approach with the support of a panel regression model, which is used as a predictive analysis tool. The sampling technique used a non-probability random sampling approach with a purposive sampling method. The results of this study indicate that the independent variables (Tobin's q (TQ), MBV, and ROA) both simultaneously or together and partially or individually have no effect on the dependent variable (asset growth). The R square value, or the coefficient of determination (R2), is 0.54. This shows the ability of Tobin's q (TQ), MBV, and ROA to explain the growth of assets of property companies listed on the Indonesia Stock Exchange by 54%, or, in other words, the ability of Tobin's q (TQ), MBV, and ROA to have an effect of 54% on asset growth variables. Meanwhile, the remaining 46% is influenced by other variables not discussed in this study.
Repeated Tax Amnesties in Indonesia: An Evaluation of Tax Compliance Indradi
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.759

Abstract

For some countries, tax amnesty is viewed as a shortcut tool to raise additional tax revenue. However, many of them seem to be unaware of the medium to long-term impact to tax compliance. This study aims to evaluate the impact of repeated tax amnesties in Indonesia from a tax compliance perspective. It focuses on the medium to long-term effects and uses income tax revenue as a variable to measure tax compliance. The research methods employed in the study are both qualitative and quantitative, allowing for a comprehensive examination of the topic. One important aspect of the study is the use of time series analysis with an ARIMA model to analyse the income tax revenue. This analysis helps in understanding the trends and patterns in income tax revenue over time and allows for the identification of any significant changes or impacts caused by the tax amnesties. The findings in this study align with other previous research, which indicate that tax amnesty does not affect long-term tax revenue and may adversely influence medium to long-term compliance. It can also cause a decline in short-term compliance, particularly when taxpayers expect repeated amnesties.
The Effect of Changes in Layers of Taxable Income Article 17 of the Law on Cost of Goods Sold, Reporting of Individual Tax Returns and Taxpayer Awareness of Income Tax Receipt at the Pratama Sawah Besar One Tax Service Office Novianita Rulandari; Salsabila Rahmayani
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.861

Abstract

This study aims to determine the magnitude of the influence of changes in layers of taxable income Article 17 of the HPP Act, reporting of individual tax returns and awareness of taxpayers simultaneously on income tax receipts at KPP Pratama Sawah Besar One. This study used a quantitative method by distributing questionnaires to 145 respondents and using a purposive sampling technique. Data analysis was carried out by validation test, reliability test, classic assumption test, then the data was tested by multiple linear regression analysis, T test, F test, correlation coefficient (R), and coefficient of determination (R2). The results of this study are based on testing the hypothesis by using the T test and F test, changes in layers of taxable income under Article 17 of the HPP Law, individual SPT reporting and taxpayer awareness have a positive and significant effect on income tax receipts. The test results of the coefficient of determination (R2) of 0.883 can be stated that the Effect of Changes in Layers of Taxable Income Article 17 of the HPP Law (X1), Individual SPT Reporting (X2) and Taxpayer Awareness (X3) on Income Tax Receipts (Y) is 88.3%, the remaining 11.7% is influenced by other variables not examined in this study.
The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior Iman Supriadi
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.743

Abstract

Auditing is an essential process in maintaining accountability and transparency within an organization. However, some dysfunctional audit behaviors can threaten audit integrity and cause significant losses to the company. This study aims to prove whether or not the intention to quit can mediate the indirect effect between locus of control on auditor acceptance of dysfunctional audit behavior, especially in all Public Accounting Firms in East Java Region. This is a quantitative causality research, and the data source in this study are generated from the primary data. The data are obtained from the respondents' answers to questionnaires given to all auditors who work at public accounting firms in East Java region. The 11 items-questionnaire was distributed via Google form. The results indicated that locus of control has a positive effect on auditors’ acceptance of dysfunctional audit behavior, intention to quit has a positive effect on auditors’ acceptance of dysfunctional audit behaviors, and locus of control has a positive effect on the intention to quit. Finally, the intention to quit is able to mediate the indirect effect of locus of control on auditors’ acceptance of dysfunctional audit behaviors.
The Effects of Ownership Concentration, Company Size, and Profitability on Internet Financial Reporting Tri Utami Lestari; Muhammad Nur Fauzi
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.760

Abstract

As we have entered the digital age, a shift has occurred in which the internet has considerably become a significant aspect in all sectors. Not only individuals but also organizations use internet for a number of purposes. Internet financial reporting (IFR) is a company web-based information provided to stakeholders with the aim of disclosing information and minimizing information gaps. The data in this study are taken from the energy company listed in the Indonesian Stock Exchange (IDX). The objective of this study was to analyze the effects of ownership concentration, company size, and profitability on IFR using purposive sampling technique, generated from the total of 144 samples comprising 48 companies with a period of 3 years. The regression method in this study uses panel data regression. The results indicate that ownership concentration, company size, and profitability simultaneously affect IFR. Partially, independent variable company size positively and significantly affect internet financial reporting, while ownership concentration and profitability do not affect IFR as the dependent variable.
Maturity Level of Fraud Risk Management in Tax Institutions in Indonesia Ariyadi Teguh Wibawa; Agustinus Nicholas L Tobing
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.765

Abstract

This study aims to determine the maturity level of fraud risk management in the tax payer compliance supervision function at the head office level run by VW and the XYZ units. The Enterprise Anti-Fraud Maturity Assessment Model was implemented to provide a clear picture of conditions and effectiveness, as well as the existing gaps between the implementation and ideal conditions based on the principles of COSO Fraud Risk Management. The descriptive qualitative research uses a case study approach by collecting data from semi-structured interviews with 12 informants involved in risk management and fraud risks handling, then all documents are analyzed. As for the data analysis technique, content analysis is selected. The purpose of this study is to provide a tool for DGT (The Directorate General of Taxes) to determine the role and level of fraud risk management in the taxpayer compliance supervision function. The results which are at level 2 (initial) indicate that there is still a lot of room for improvement in order to achieve the desired maturity level target. DGT, especially the VW unit and XYZ unit, are suggested to immediately integrate fraud risk management with the existing anti-fraud programs and strengthen the role of the units involved in accordance with the COSO (Committee of Sponsoring Organizations) Fraud Risk Management principles.
The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review Diajeng Fitri Wulan; Reni Oktavia; Usep Syaipudin
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.775

Abstract

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
The Moderation Role of Tax Rate Reduction and Firm Size on the Effects of Tax Aggressiveness on Company Value Faisal Ardhi; Arief Wibisono Lubis
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.777

Abstract

This study aims to examine the impacts of reducing tax rates and firm size on tax aggressiveness in regards to the company value in Indonesia. This study used 302 samples of companies with 1,118 observation points within the period of 2017 - 2021. The proxy measurement of tax aggressiveness is with Effective Tax Rate and the company value using Tobins'Q. The research analysis was carried out using multiple regression models of panel data employing fixed effects as the best research model. The results showed that there was no significant effect of aggressive tax on firm value. This study also found that a decrease in tax rates did not affect the relationship between tax aggressiveness and firm value, but firm size did impact on both tax aggressiveness and firm value.
Juridical Analysis of Tax Criminal Law Enforcement: an Overview of Legal Regulations and its Implementation in Indonesia Heriantonius Silalahi
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.778

Abstract

The purpose of this research is to conduct a juridical analysis of criminal law enforcement in the field of taxation in Indonesia. The focus of this study is to evaluate the effectiveness of legislation and its implementation in combating tax crimes. The research method used is a normative juridical approach by examining legislation related to tax crimes, including tax laws, government regulations, and relevant policies. Additionally, an analysis of the legal practices and enforcement of tax crimes in Indonesia is conducted. The research findings indicate that the legislation in the field of taxation has a strong foundation to address tax crimes. However, there are several challenges in its implementation, such as the complexity of tax regulations, lack of adequate human resources and technology, and corruption issues that can affect tax law enforcement. In this context, the research provides recommendations to strengthen the system of criminal law enforcement in tax matters. The recommendations include improving coordination among relevant institutions, enhancing the capacity of human resources in the field of taxation, utilizing information technology to support supervision and tax law enforcement, and increasing transparency and accountability in the process of tax law enforcement. This research is expected to provide a better understanding of the regulation of tax crimes and contribute to the policy and the legislative reforms related to tax law enforcement in Indonesia?

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