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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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The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates Kinanti, Syahfira Putri; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.999

Abstract

This study seeks to empirically demonstrate the relationship between concentrated ownership and tax avoidance, exploring the potential role of Corporate Social Responsibility (CSR) as either a mediating or moderating variable. From the aim of this research, the formulation of the problem in this research is whether concentrated ownership has an effect on tax avoidance and this research wants to further prove whether CSR is more appropriate to use as a mediating or moderating variable in explaining the relationship between concentrated ownership and tax avoidance. The research focuses on a selection of manufacturing firms that uphold CSR values during the period from 2019 to 2021, employing purposive sampling as the method for sample selection. Concentrated ownership is defined as ownership exceeding 50%, while tax avoidance is measured using the Effective Tax Rate (ETR). The results prove that concentrated ownership encourages management to conduct tax avoidance as an effort to obtain additional capital for the firm's investment needs so that companies tend to shift current taxes to future taxes. This research proves the existence of agency problems where concentrated ownership expropriates minority interests. CSR functions as a moderating factor in the correlation between concentrated ownership and tax avoidance. It serves to diminish managerial endeavors in evading taxes by establishing corporate legitimacy. With better implementation of CSR, it is hoped that this will not be a motivation for companies to avoid taxes when companies are dominated by concentrated ownership and investors prefer to invest in companies that have concentrated shares.
Earnings Management Before, During and After Covid-19 Period in the Hotels and Tourism Subsector Subsector Listed on the Indonesian Stock Exchange Syahputri, Widia Dwi; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1000

Abstract

Covid-19 has an impact on the decline in firms performance. Several previous studies have found that companies strive to sustain performance through earnings management practices. Earnings management that can be performed in a company includes accrued earnings management and real earnings management. Previous studies have only focused on the differences in earnings management during the pandemic using accrual earnings management. So that in this study, apart from using accrual earnings management, it also adds real earnings management. This study aims to offer empirical insight into variations in earnings management during the Covid-19 period. This duration is divided into three distinct phases: pre, during, and post-Covid. Focusing on the 2017-2022 timeframe, this study specifically examines companies in the hotels and tourism subsector. The hypothesis was tested with a paired sample t-test. The findings showed no disparity in accruals earnings management in the pre, during, and post-Covid periods. However, the analysis showed significant differences in abnormal real earnings management related to production and discretionary factors before, during, and after the Covid-19 outbreak. Notably, abnormal real earnings management in production remains consistent before and after, as well as during and after the pandemic. In addition, discretionary abnormal real earnings management shows no difference before and during Covid-19 or during and after the pandemic. The practical implication is that post-Covid-19 pandemic firms actually carry out higher real earnings management as an effort to maintain or as a result of the decline in firms performance during the Covid-19 pandemic.
The Effect of Accrual Earnings Management and Real Earnings Management on Environmental, Social, and Governance (ESG) Reporting Performance Fadhilah, Alfiyyah Nuur; Suranta, Eddy
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1001

Abstract

This research aims to offer empirical insights into variations in earnings management within companies categorized in the Environmental, Social, and Governance (ESG) score ranking, and seeks to establish a correlation between earnings management practices and Environmental, Social, and Governance (ESG) performance. The study scrutinizes accrual earnings management alongside real earnings management. The Environmental, Social, and Governance (ESG) score ranking comprises four categories: low, medium, high, and severe. Accrual earnings management is gauged through the modified Jones model, while real earnings management is assessed using three proxies ABNCFO, ABNPROD, and ABNDISC. The research focuses on manufacturing companies possessing Environmental, Social, and Governance (ESG) scores and adopts a purposive sampling approach. The outcomes reveal distinctions between ABNCFO and ABNPROD real earnings management in the severe and low ESG rating groups, whereas no differences exist in accrual earnings management and ABNPROD real earnings management. Additionally, the study establishes that ABNCFO and ABNDISC real earnings management significantly influence Environmental, Social, and Governance (ESG) performance positively. Conversely, accrual earnings management shows no adverse impact on Environmental, Social, and Governance (ESG) performance, and ABNPROD real earnings management exhibits a positive albeit insignificant effect on Environmental, Social, and Governance (ESG) performance. The practical implication of this research is that when the company has a high ESG score which reflects the uncertainty of the company's future operations, the company tends to carry out real earnings management in the form of abnormal cash flow operations (ABNCFO) and abnormal discretionary expenses (ABNDISC).
Carbon Tax Research Trend Bima, Muhammad; Setiawati, Rhisma Indah; Agustin, Dwi Apriliana; Djasuli, Mohamad
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1002

Abstract

This research focuses on mapping articles that discuss carbon tax published through sinta 1 and 2 accredited journals and scopus quartile 1 and 2. The purpose of this research is to explore more deeply about carbon tax research with a focus on business management and accounting in the 2015-2023 period. The method used in this research is a quantitative method with a bibliometric approach. This bibliometric approach is used to determine the development of research topics related to carbon tax research trends. Research samples, journal names, publication years, research methods, types of research variables and research data sources are the basis for mapping in this study. This research also visualizes carbon tax keywords using VOSviewer software. The results found that the search for articles that discuss carbon tax research found 8 articles published from accredited journals Sinta 1 and Sinta 2 and 50 articles from journals indexed by Scopus quartile 1 (Q1) and quartile (Q2) . This study contributes to knowing the trend of scientific publications on carbon tax, and provides an opening for researchers in conducting future research by conducting deeper calculations related to the amount of carbon emissions and carbon tax involving subjectivity in disclosure assessment.
Financial Reporting and Audit Quality Impact on Investment Efficiency in Indonesian Transport and Logistics Companies Chinhayu, Aziza; Saiful
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1018

Abstract

The purpose of this research is to determine the impact of financial statement quality and audit quality on companies in the transportation and logistics sector listed on the Indonesia Stock Exchange during the period 2018 to 2022, especially in the transportation and logistics sector. Based on the issues of investment inefficiency in the company, research is conducted to provide managers with insights to consider investment decisions based on several variables influencing investment efficiency. The purpose of this research is to determine the impact of financial reporting quality and audit quality on investment efficiency on companies in the transportation and logistics sector listed on the Indonesia Stock Exchange during the period 2018 to 2022. By applying the purposive sampling method as a sampling technique, the data used in this research is 24 companies. The total data used in this research included 120 observations based on certain criteria. The analysis method applied is multiple linear regression analysis. And the results show that the quality of financial reporting and audit quality have a positive and significant influence on the company's investment efficiency decisions.
The Influence of Earning Management, Dividend Policy, and Free Float Ratio on Stock Returns Alifi, Alfin; Kurniawati, Lestari
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1022

Abstract

Analysis of company performance is one of the considerations for investors in making investment decisions. Several issues related to earnings management arise due to the flexibility in accounting standards application becomes an investor’s special concern in analyzing financial statements. On the other side, investors’ attention to dividend distribution has various effects on several studies. Another issue that also attracts the investors’ attention is the new rules of minimum free float ratio for companies listed on the IDX to be 7.5% in 2019. Based on this phenomenon, this study aims to examine the effect of earnings management, dividend policy, and the ratio of free float to returns stock. The sample used is the property and real estate sector companies. This study uses the Fixed Effect Model with control variables in the form of profitability and firm value. The results show that earnings management significantly negatively affects returns, while dividend policy and free float have no significant effect on returns stock. Simultaneous research results also show a significant effect on returns with a coefficient of determination of 36.5%. As an implication, the results can be a reference for early identification of earnings management using existing financial report data. In terms of dividend policy, this research shows that dividend policy does not have a significant influence. However, considering the data in the research, investors can consider the pattern of dividend distribution amounts for each sector in making their investment decisions. The free float ratio variables show an insignificant effect on stock returns. However, research on the free float ratio in Indonesia is still limited.
The Influence of Tax Exclusion Policies and Other Factors on the Value of Dividends Paid by Public Companies in Indonesia Rizal, Mohamad Nor; Supriyadi; Fachrudin, Mohammad
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1031

Abstract

This research aims to determine the effect of the dividend exclusion policy as a tax object as regulated in the Undang-Undang Cipta Kerja and its derivatives on dividends paid by companies. It is hoped that dividend payments can become a source of investment in Indonesia so that an increase in the amount of dividends paid will increase investment in Indonesia. This research also wants to know the effect of net profit, return on assets (ROA), free cash flow (FCF), and debt-to-equity ratio (DER) on the dividends paid by the company. The data used in the research is data from 2017 – 2022 which comes from 30 companies with the largest market capitalization on the IDX. The analysis was carried out using multiple linear regression on panel data using the Stata application version 16. Based on the research results, it is known that the policy of excluding dividends as a tax object does not have a significant effect on the dividends paid by companies. Meanwhile, net profit, ROA, and FCF have a significant and positive effect on the dividends paid by the company. DER is also known to have a significant and negative effect on the dividends paid by companies. The implication of this research is that to increase the dividends paid by the company, the policies implemented must be able to be utilized by the majority shareholders and there will be an increase in the company's net profit, ROA, and FCF as well as a decrease in DER.
The Influence of Good Corporate Governance, Firm Size, and Operating Capacity on Financial Distress (Study of Retail Trade Sub-Sector Companies Listed on The Indonesian Stock Exchange in 2017-2022) Nurhadimah, Siti; Paramita, V. Santi Paramita
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1036

Abstract

Financial distress is a situation that arises when a company has an unstable financial situation. If this condition continues, it will impact the company’s bankruptcy. This research aims to determine the influence of Good Corporate Governance, Firm Size, and Operating Capacity on Financial Distress in the retail trade sub-sector listed on the Indonesia Stock Exchange in 2017-2022. The independent variables of Good Corporate Governance include the audit committee, board of commissioners, board of directors, managerial ownership, and institutional ownership. The research method uses a quantitative and associative approach. The population in this study was 27 companies with a sampling technique using purposive sampling, and 25 companies were obtained as samples, so 150 observation data were obtained. The data analysis technique in this research uses logistic regression analysis using IBM SPSS 25 software. The partial research results show that the audit committee, managerial ownership, institutional ownership, and firm size do not affect financial distress. The board of commissioners, board of directors, and operating capacity negatively affect financial distress. Simultaneously, Good Corporate Governance, Firm Size, and Operating Capacity influence financial distress. This research implies that companies must pay attention to the good corporate governance sub-variables related to the board of commissioners and board of directors because these sub-variables have been proven to influence financial distress. Apart from that, companies must also pay attention to their operating capacity because, in this research, this variable was proven to influence financial distress.
Economic Growth Model with Regional Expenditure as a Moderation Variable: Scale in Berau Regency Roy, Juliansyah; Rochaida, Eny; Suharto, Rahcmad Budi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1043

Abstract

The motivation of this paper aims to investigate the relationship between local taxes, DAU, and DBH on the economic growth of Berau Regency. Apart from that, the paper also identifies the relationship between regional taxes, DAU, and DBH on economic growth which interacts with regional expenditure in Berau Regency. Government revenue is an important instrument for regions to foster economic growth. At the same time, government spending is used as a fiscal support to review the degree of budget absorption. With surplus revenue performance, it will generate financing which also plays a vital function in boosting economic growth. Secondary data for 2013–2022 was collected from government budget documents. Then, the data is tabulated using a time-series linear regression model with moderating variables. The statistical output finds that regional taxes and DBH have a negative effect on economic growth. However, DAU actually has a positive effect on economic growth. Uniquely, the interaction between regional taxes and DAU which is moderated by regional spending has a positive influence on economic growth. Then, regional spending plays a negative role in the relationship between DBH and economic growth. Future implications of considering practical regulations that do not only depend on income from the DAU side, but must focus on the existence of regional taxes in Berau Regency. By optimizing regional taxes, it also allows for a large fiscal gap in terms of regional spending. Financing the development of Berau Regency requires adequate expenditure allocation.
The Effect of the Implementation of Environmental Accounting on Profitability in Mining Sector Companies Listed on the Efek Indonesia Exchange Rejeki, Dewi; Nurlatifah, Siti
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1045

Abstract

Mining sector companies have an important role for the country, because the contribution given is very significant and affects economic growth in Indonesia. This mining sector company has an impact on the continuous use of natural resources, even though the available natural resources are very limited to meet human needs and take a long time to renew. Based on the development of profitability of mining sector companies in Indonesia for four years, from 2019-2022 there was a decrease in profitability in 2019-2020. This decrease was caused by several factors, including the COVID-19 pandemic, contract delays and cancellations, the company's awareness of environmental activities decreased resulting in a decrease in company awareness of social and environmental which included environmental costs, environmental disclosure, and environmental performance. The reason of this observe is to prove the impact of the implementation of green environmental costs, environmental disclosure, and environmental performance on profitability in mining sector companies listed on the company's Indonesia Stock Exchange as well as the Indonesia Stock Exchange. The approach used is a quantitative technique using secondary statistics in the shape of reports and annual reports on mining area corporations indexed on the Indonesia Stock Exchange (IDX) the duration ofc2019-2022 as many as 32 samples. The data analysis techniques used are descriptive statistical tests and multiple linear regression tests. The outcomes of this observe prove that partly environmental costs have a negative and significant impact on profitability, environmental disclosure has no impact on profitability, environmental performance has a positive have an effect on profitability. Simultaneously, environmental expenses, environmental disclosure, and environmental overall performance concurrently or collectively have an significant impact on profitability.

Page 17 of 25 | Total Record : 247

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