Ilomata International Journal of Tax and Accounting
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.
Articles
247 Documents
<![CDATA[Determinants of Company Value With Information Transparency as Moderation In Food Beverage Sector Companies ]]>
<![CDATA[Ristiyana, Rida]]>;
<![CDATA[Atichasari, Anna Sofia]]>;
<![CDATA[Abdullah, Rizki]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i2.1112
<![CDATA[This study aims to determine the effect of tax avoidance, company size, and leverage on company value with information transparency as moderation in food beverage sector companies listed on the IDX in 2017-2021. This type of research is quantitative research and the data used is secondary data. The population in this study amounted to 72 companies and obtained research samples using the purposive sampling method amounted to 13 companies. The data analysis method used is panel data regression analysis using Eviews version 10. The results simultaneously show that tax avoidance, company size and leverage affect company value. Partially, tax avoidance has a positive and significant effect on company value, while company size has a negative and significant effect on company value. Leverage and transparency of information do not affect company value. The results of the moderation effect prove that information transparency is not able to moderate the effect of tax avoidance on company value. On the other hand, information transparency is also unable to moderate the effect of leverage on company value. However, transparency of information can moderate by strengthening the influence of company size on company value.]]>
<![CDATA[Mapping Green Tax Research Trends: A Bibliometric Analysis Study ]]>
<![CDATA[Bima, Muhammad]]>;
<![CDATA[Alim, Mohammad Nizarul]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i2.1116
<![CDATA[A green tax is a type of tax that is applied to reduce the amount of pollution and preserve the green environment. This research focuses on the results of mapping research articles on the topic of green taxes from Scopus-indexed international journal literature Q1 (quartile 1) to Q4 (quartile 4) for the period 2015-2024. The purpose of this research is to examine more deeply about green tax research with a bibliometric analysis study focusing on the subject areas of environmental science, energy, economics, econometrics and finance, social sciences, engineering, business management and accounting, computer science. This research uses a descriptive quantitative approach with simple statistical analysis on bibliometric analysis. Bibliometric analysis is used to know future research trends on green taxes. This research also includes visualization analysis results from data processing results with Vosviewer. The results of the study have found 182 articles from Scopus-indexed journals Q1 (quartile 1) to Q4 (quartile 4). The contribution of this research is that it can provide future directions in determining innovative green tax design and distribution effect analysis and provide insights that have value for policymakers in sustainable development.]]>
<![CDATA[Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction ]]>
<![CDATA[Yandes, Jufri]]>;
<![CDATA[Sunarya, Amud]]>;
<![CDATA[Muhtarom]]>;
<![CDATA[Destiana]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i2.1117
<![CDATA[This study aims to analyze whether the implementation of reduction (deduction) of tax incentives has or does not have a reaction (influence) on the financial ratio (ROE) of shares of IDX issuers LQ45 Index during the COVID-19 outbreak in 2022. The study employs a hypothesis testing approach with classical assumption tests and simple regression analysis, focusing on secondary data from the LQ45 index during the 2022 Covid-19 outbreak. It examined a population of 45, using 36 samples that met specific criteria. A simple linear analysis model was used to investigate the impact, if any, of tax incentive reductions on the financial ratio (ROE) of the issuers' stocks. This study, which uses simple regression analysis, reveals that the implementation of tax incentive reductions made by the Indonesian government does not react (influence) on the financial ratio (ROE) of IDX-listed stocks in the LQ45 Index during the COVID-19 outbreak in 2022. The study suggests that the Indonesian government's tax incentive reductions may not impact the financial ratios (ROE) of companies listed on the IDX, particularly in the LQ45 Index during the Covid-19 outbreak in 2022. This lack of impact is attributed to companies not utilizing these incentives, possibly due to insufficient awareness of their benefits and challenging criteria set by the government for obtaining these incentives. Despite common beliefs that tax incentives can influence financial performance, this study indicates they might not significantly affect the financial ratios of these companies. The real implications is research indicates that the Indonesian government's reduction of tax incentives did not elicit a response in the financial ratio (ROE) of shares issued by LQ45 Index companies on the Indonesia Stock Exchange during the Covid-19 outbreak in 2022. This suggests that the implementation of tax incentive cuts by the Indonesian government had no impact on the financial ratio (ROE) of LQ45 issuer shares during the Covid-19 outbreak in 2022, based on a sample size of 36.]]>
<![CDATA[Analysis of Local Tax Potential of Ogan Komering Ulu Regency ]]>
<![CDATA[Zega, Elsa Calista]]>;
<![CDATA[Hardiana, Nadhira]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i1.1129
<![CDATA[The original revenue of local governments is one of the vital elements that can support regional development and governance, exemplified by BPHTB as a significant revenue generator. This study aims to analyze the potential of the Fees for Acquisition of Rights on Land and Buildings (BPHTB), which is one of the local taxes in the Ogan Komering Ulu Regency. The research employs a qualitative approach with descriptive methods. The discussion reveals that the regional original revenue in Ogan Komering Ulu Regency experiences significant fluctuations but generally increases annually. This phenomenon is attributed to the efforts of related institutions in collecting and implementing policies to optimize the original revenue. The implementation of the BPHTB tax policy along with existing policies in Ogan Komering Ulu Regency has caused some challenges as it was considered a panic policy following the audit conducted by the BPK. However, ultimately, this policy has contributed to an increase in original revenue through the enforcement of the applicable land tax.]]>
<![CDATA[The Determinants of Mobile E-Wallet Adoption Across Generation, A Lesson Learned From Indonesia ]]>
<![CDATA[Arini, Nur]]>;
<![CDATA[Hilendri Lestari, Baiq Anggun]]>;
<![CDATA[Hanani, Tri]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i2.1132
<![CDATA[The use of e-wallets has an impact on the ease of transactions. Various kinds of transactions can be done through this application. However, despite the convenience offered, e-wallet adoption remains low. This study aims to determine what factors influence the determinants of mobile e-wallet adoption across generations in Indonesia. The study was investigated using a composite model based on the diffusion of innovation theory (DIT), technology acceptance model (TAM) and information system success model (ISSM). Data was collected from 200 e-wallet users in West Nusa Tenggara province and analyzed using multiple linear regression (PLS-SEM). The results showed that the use of e-wallets was not affected by observability, relative advantage, information quality and system quality. Ease of use and perceived usefulness have a positive impact on the decision to use e-wallets in Indonesia. The results of this study are very important to assess the situation and prospects of e-wallets in Indonesia. The results of this study offer significant insights for policy makers and e-wallet service providers to develop appropriate strategies to increase e-wallet users in Indonesia.]]>
<![CDATA[Risk-Return Analysis of Select Tax Saving Mutual Funds ]]>
<![CDATA[Subramaniam, S. Prasanna Kumar]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i2.1137
<![CDATA[The Indian stock market has been in existence since 1875 bestowing lesser range of instruments from companies to invest their money through general public. Since then, the awareness of investment has gained momentum amongst the general public and investors have become curious and intuitive to park their funds in some instrument to attain or gain profit or handsome returns from companies and the market. With the advent of Unit Trust of India (UTI) being formed during 1964 by a special legislature to function under the regulatory and administrative control of Reserve Bank of India (RBI) , it brought an innovative financial thought to the mechanism of investment by investors. Mutual Fund industry boosted the investors’ confidence that upheld capital appreciation, protection, tax burden and promoted financial stability. The researcher attempted to analyse the risk and returns of select tax savings scheme of mutual funds and point out the best tax saving mutual fund amidst the 11 selected funds using parameters like standard deviation, beta, sharpe ratio and treynor ratios for a period of 90 months from 2016 to 2023 taking Net Asset Values published by AMFI and the closing values of Bombay Stock Exchange Standard & Poor (BSE S & P) Sensex and also by using MS Excel for computing all the parameters manually rather than the already published data by many other sources. It was examined that Quant Tax Direct Plan (Growth Option) has good indicators to prove its performance. The research findings can aide investors’ decision with numerous benefits ranging from savings, returns, gains and risk management.]]>
<![CDATA[Literature Review: Development of Credit Union Research Topics Perspectives in The Field of Financial Accounting ]]>
<![CDATA[Setyaningrum, Putri]]>;
<![CDATA[Carolina, Anita]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i2.1144
<![CDATA[In the modern era, technological developments are changing so rapidly that they are causing social imbalances, including in the business world. Current entities must be able to adapt to changes in the modern era, one of which is the non-profit Credit Union entity. The purpose of this research is to examine trends in mapping the development of Credit Union research because considering the current conditions, many non-profit entities need information to make decisions quickly, accurately and accountably. This research uses descriptive quantitative methods with a Literature Review model using VOSviewer and Publish or Perish. The data used is secondary data obtained from the official website of the Scopus journal. The research conducted focuses on the sub areas of Financial Inclusion, Consumer Welfare, Commercial Banks and Cooperatives. The research results found a total of 200 Scopus articles from 2018 to 2024 and sorting was carried out to find articles that were relevant to Credit Unions. The results of this sorting found 59 Credit Union articles. Thus, the sample size of this research was 59 articles from the 200 articles found. The development of Credit Unions with analysis of topics, keywords, authors, journal names, organizations and countries is the result of research mapping. Researchers also found that the development of Credit Union research fluctuated every year based on the results of the researchers' analysis. The contribution of this research is to provide an overview of a broader research area for future researchers in the Credit Union research topic focused on financial accounting.]]>
<![CDATA[Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance Moderated by Dividend Policy ]]>
<![CDATA[Azahra, Nurlisti]]>;
<![CDATA[Lusiyanawati]]>;
<![CDATA[Puriayu, Nanik Leanikha]]>;
<![CDATA[Yulianto, Agung]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i3.1155
<![CDATA[The decline in financial performance in a company is often caused due to a weak corporate governance system. Therefore, this research aimed to assess the Implementation of Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance with Dividend Policy as a Moderating Variable. This research was conducted over a 4-year period, namely 2019-2022. The research population consists of State-Owned Public Enterprise companies that are listed on the IDX during the period of 2019-2022. A sample of State-Owned Enterprises companies listed on the IDX that satisfy all the criteria for this research is selected using purposive sampling. The data analysis method used uses a panel data regression model to test the effect of each variable on the company's financial performance. The research findings show that, while profitability does influence the financial performance of a company, the presence of an audit committee, an independent board of commissioners, or institutional ownership does not have a significant impact. In addition, when adjusted for dividend policy, the influence of the audit committee, profitability, and institutional ownership on the financial performance of the company is not significant. Conversely, the dividend policy adhered to by the independent board of commissioners impacts the financial performance of the company. The implication of this study for State-Owned Enterprises can utilize this research to be wiser in choosing corporate governance policies that are in accordance with the company so that there is no decline in the company's financial performance.]]>
<![CDATA[Foreign Direct Investment In Indonesia: Economic Growth IKN ]]>
<![CDATA[Sari, Putri]]>;
<![CDATA[Maysarah, Siti]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i2.1157
<![CDATA[IKN is expected to become a sustainable city that will drive the country's economy in Indonesia in the future. This research analyses the correlation amidst foreign direct investment, inflation, and environmental degradation with economic growth in IKN. Therefore, this study aims to examine all variables that affect the economic growth of IKN. Thus, this study provides implications for regulators and policymakers on how to optimize IKN's economic growth in a sustainable manner. This analysis utilizes time series data collected from 38 provinces in Indonesia from 2018 to 2022. Secondary data obtained from the websites of the World Bank, BPS, and OECD is utilized in this study. Data testing uses a data panel regression analysis model with Eviews 10 software. The results of this study indicate that Foreign Direct Investment and inflation have a significant positive effect on economic development. Conversely, the environmental degradation has a significant negative impact on economic growth. The findings of this study confirm that economic growth can be enhanced through increasing FDI inflows, maintaining a stable inflation rate, and environmental degradation at a certain level, which can stimulate economic growth. Therefore, all variables in this study contribute to economic growth.]]>
<![CDATA[The Impact of Company Size and Profitability on Firm Value with Institutional Ownership as a Moderating Variable ]]>
<![CDATA[Hidayatulloh, Ilham Rachmat]]>;
<![CDATA[Trisnaningsih, Sri]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i3.1159
<![CDATA[A nation's manufacturing sector is vital to its economic development. Firm value is the main worry for investors and management in the face of the global competitiveness and the Covid-19 epidemic. As a result, this study looks at how profitability and company size affect the company's value, with institutional ownership serving as a moderator. Quantitative research methodology is employed, and secondary data from 63 industrial sector manufacturing organizations listed on the IDX is the type of data used. From this population, 22 samples of companies were collected to be tested. SEM-PLS was used to test the data. The findings demonstrated that while profitability has no bearing on business value, company size does. The impact of company value is not mitigated by institutional ownership on the relationship between firm size and profitability. These findings suggest that a big business will have the chance to grow its worth. However, strong profitability does not always translate into higher solid worth. Because it has limited control over management performance, institutional ownership is unable to regulate the relationship between the two, which permits fraud to occur and affect the scale and profitability of the business. Managers and investors can utilize this research to evaluate and augment a company's value in order to stimulate the economy of the country, especially for manufacturing enterprises in the industrial sector that are listed on the IDX.]]>
