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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 Correlation of Investment Securities and the Returns of Pension Fund Administrators in an Emerging Economy Abdulrauf, Lukman Adebayo-Oke; Gbadebo, Adedeji Daniel
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1600

Abstract

The pension fund administrators (PFAs) are saddled with the responsibility to manage and invest pension contributions on behalf of employees through investment in securities and the earnings from the investments. The PFAs are constantly faced with the problem of the optimization of financial performance of assets to make investment on. In line with theory, econometric offers the correlation frameworks as a simple and efficient way to resolve and understand the relationship between financial assets and financial returns. We applied the Pairwise correlation approach on published information of the National Pension Commission (PENCOM) during 2007 to 2021, to evaluate the connection between four financial assets that the PFAs in Nigeria invest in and the investment returns. In sum, two of the securities – money market securities and mutual funds – have positive relationship with the PFAs’ returns, and the other two considered – the federal government securities and private equity funds – have negative relationship with the PFAs’ returns. Only the correlation between the growth of investment return and investment in money market securities is moderate and significant, whereas others are low and insignificant, thus leading us to refute the first hypothesis, maintaining others. This offers insights into factors that affects their financial performance and investment strategies to be put in place to optimize return which in turn will benefit their contributors. The outcome provides policymakers and regulators with a comprehensive overview of the entire investment securities and performance of administrators.
Corporate Social Responsibility and Employees’ Performance of Companies in Kwara State Kolawole, Kayode
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1661

Abstract

The research analyzed the outcome of corporate social responsibility on employees’ performance of companies in Kwara state. The research made of primary data which was gathered through distribution of copies of questionnaire to staff of chosen companies in Kwara state. The research adopted Creswell and Creswell (2012) as the sampling technique and five hundred and seventy-six was chosen as the sample size of the research. The study employed Structural Equation Modelling using Partial Least Square (PLS) to analyzed the data acquired. The outcome of the research showed that philanthropy duty has a beneficial influence on employees’ performance in Kwara state. The research also indicated that education responsibility has a beneficial effect on employees’ performance in Kwara state. Finally, the outcome showed that ethical responsibility impacts positively on employees’ performance in Kwara state. The research determined that CSR has notable influence on employees’ performance of companies in Kwara state. The study recommends that companies should be environmentally responsible so as to enhance their employees’ performance.
Working Capital Management and Financial Performance: Evidence from Deposit Money Banks in Nigeria Gbadebo, Adedeji Daniel
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1663

Abstract

Introduction: Clear and well-defined policies regarding working capital management are imperative for organizations. The efficient management of working capital not only enhances a bank's financial performance but also fosters customer confidence, facilitates the payment of short-term debts, and contributes to sectoral growth and national development The paper examines the impact of working capital management on the financial performance of Listed deposit money banks in Nigeria Method: To establish the aim, the paper applies the panel generalized method of moments on published data of deposit money banks in Nigeria from 2012 to 2022. The study uses variables such as working capital, gross operating profit, and cash conversion cycle, as components of working capital management and return on assets to represent financial performance. Result: The outcome shows a positive and significant relationship between effective working capital management and financial performance. The gross operating profit was found to have a positive and significant impact on the financial performance of the banks. The paper identifies a negative but significant relationship between the cash conversion cycle and financial performance. Lastly, the macroeconomic factors, such as inflation rates, and interest rates, were found to have a significant impact on the financial performance of the banks. Conclusion: The study highlights the importance of effective working capital management, and strategic responsiveness to macroeconomic conditions for the financial success of listed deposit money banks in Nigeria. The paper offers, amongst others, that there should be regular assessments of financial performance and internal processes are essential to identify areas of improvement and ensure adherence to best practices in working capital management.
An Empirical Analysis of the Impact of Credit Risk Management on the Financial Performance of Commercial Banks in Nigeria Oyasor, Emmanuel Imuede
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1664

Abstract

This study investigates the impact of credit risk management on the financial performance of commercial banks in Nigeria. It aims to assess how key credit risk indicators—capital adequacy ratio (CAR), cost-to-income ratio (CIR), and non-performing loans (NPL)—influence bank profitability. The study employs a panel regression model, utilizing secondary financial data from commercial banks operating between 2010 and 2022, sourced from the Central Bank of Nigeria and other official records. Descriptive analysis, normality tests, correlation analysis, and panel regression techniques are applied to examine the relationships between variables. The results reveal a strong negative correlation between CAR and CIR, indicating that higher capital adequacy is associated with improved financial efficiency. However, regression analysis shows no statistically significant relationship between credit risk management variables and financial performance, as reflected in return on equity (ROE) and return on assets (ROA). This suggests that while credit risk management practices affect cost efficiency, their direct impact on profitability remains inconclusive. The findings highlight the complexity of credit risk management in commercial banking. While maintaining adequate capital buffers contributes to cost efficiency, other external economic factors may be more significant in determining overall profitability. The study underscores the need for commercial banks to refine their risk assessment and mitigation strategies to enhance financial stability and performance. Despite credit risk management's theoretical significance, its direct influence on financial performance appears limited. To optimize financial outcomes, banks should implement more effective risk assessment frameworks and recovery mechanisms for non-performing loans. This study contributes to the limited empirical research on credit risk management in Nigeria by providing a comprehensive panel data analysis. Unlike previous studies, it examines both correlations and regression effects, revealing that credit risk management practices more influence cost efficiency than profitability.
Impact of Social Responsibility on Income Tax: Empirical Evidence from Nigeria Oyasor, Emmanuel Imuede
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1665

Abstract

Introduction: the study investigated the relationship between community responsibility and effective income tax rate of listed insurers in Nigeria; determined the relationship between environmental responsibility and effective income tax rate of listed Insurers in Nigeria; examined the relationship between ethical responsibility and effective income tax rate of listed insurers in Nigeria; examined the relationship between firms’ diversity and effective income tax rate of listed insurers in Nigeria Method: The ex-post facto research design was employed and on published sourced from the Audited Annual Reports of the Listed Insurers between the periods of 2013-2022. The data were pre-tested using descriptive statistics, stationarity (unit) root test, Johansen co-integration. The hypotheses were analyzed using fixed effect (panel data). Result: The findings revealed that (p=0.8909>0.05) which indicated that there is no enough evidence to reject the null hypothesis one. Thus, community responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. Similarly, the environmental responsibility indicated (p=0.4889>0.05) on effective income tax rate, which implied that environmental responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. Ethical responsibility depicted (P=0.4801>0.05) on effective income tax rate, which implied that the ethical responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. And Firms’ diversity showed (p = 0.7930 < 0.05) effective income tax rate, which revealed that the firms’ diversity has no significant relationship with effective income tax rate of listed insurers. Conclusion: The study concluded that community responsibility, environmental responsibility, ethical responsibility and firms’ diversity have no connection with corporate income tax of the listed insurance companies.
Banking on Transparency: The Role of Stakeholders Pressure in Indonesian Sustainability Reporting Renata, Madeline; Widianingsih, Luky Patricia; Cliff Kohardinata
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1372

Abstract

Sustainability reports have become essential for stakeholders in various industries. However, a concerning lack of transparency persists, where reported information may not reflect actual practices. This study examines the influence of three key banking industry stakeholders - employees, government, and customers - on the transparency of sustainability reports. Transparency is measured by the frequency of sustainability reporting (SR) and the level of SR assurance. The study analyzes 38 banking companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Multiple linear regression is employed as the analytical method. Findings reveal that employee pressure significantly positively impacts the frequency of SR reporting, while public and government pressure shows no such effect. Interestingly, both employee and government pressure positively influence the level of SR assurance, while public pressure again demonstrates no significant impact. This research contributes to a deeper understanding of stakeholder influence on transparency in banking industry sustainability reporting. The findings can assist companies in enhancing their reporting transparency and better meeting stakeholder expectations.
The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia Silalahi, Heriantonius; Maulana, Nandi; Ana, Lenny; Kurnia, Budi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1597

Abstract

This study examines the roles of tax consultants and tax attorneys in resolving tax disputes in Indonesia, emphasizing their contributions to tax compliance, dispute resolution, and litigation. As tax regulations become increasingly complex, taxpayers encounter significant challenges in understanding and fulfilling their tax obligations, mainly when disputes arise with the Directorate General of Taxes. The involvement of tax professionals is essential in mitigating risks, ensuring compliance, and navigating intricate legal frameworks. Despite extensive research on tax compliance and litigation as separate subjects, limited studies explore the complementary functions of tax consultants and attorneys in the Indonesian context. This paper addresses this gap by analyzing their collaborative roles in providing advisory services, representing clients in disputes, and safeguarding taxpayer rights. This study uses a qualitative research methodology to review relevant tax regulations and incorporates insights from interviews with tax professionals. The findings reveal that tax consultants primarily assist in tax planning, compliance, and dispute prevention, while tax attorneys focus on legal representation and advocacy in tax litigation. Their collaboration is instrumental in minimizing financial penalties, expediting dispute resolution, and enhancing taxpayer confidence. Strengthening the synergy between these professions can lead to a more effective tax administration system, fostering fairness, legal certainty, and improved taxpayer trust in Indonesia’s tax regime.
Transformation Of Dgt Tax Intelligence in Coretax Jannah, Uzlifatul; Rifai, Ahmad
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1644

Abstract

Through Tax Reform Volume III, the Directorate General of Taxes (DGT) introduced the Tax Administration Core System (SIAP) or Coretax which aims to revolutionize the tax administration process to increase tax revenue and taxpayer compliance. This study aims to explore changes in the tax intelligence business process, one of the business processes in Coretax. This study is an exploratory study conducted by digging up in-depth information from 14 respondents who are business process owners, users of intelligence reports, and strategic leaders to be then compared with its implementation at the Australian Taxation Office. The study results indicate that the Coretax Application has excellent potential to produce actionable intelligence, namely the results of intelligence activities that are relevant, contextual, and can be used immediately. For this reason, intensive training is needed regarding the application and additional features to increase the effectiveness of the application, data integration to accelerate the exploration of taxpayer potential and ensure the relevance of the information presented, as well as continuous updates to the Coretax Application to face the dynamics of the global economy and technology.
The Tax Impact Analysis in The Telecommunications Industry among Southern African Countries Mpofu, Queen; Swart, Odette; Masunda, Tariro
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1471

Abstract

Developing countries apply numerous sector-specific taxes to telecommunications. This paper explores the tax burden and implication of multiple taxes on the telecommunications industry’s performance among South African countries. Through a comprehensive examination of the multiple taxes imposed among the countries under study, this study sought to provide an insightful discussion of the impact of multiple taxes on the performance and economic growth of telecoms companies. The aim of the paper is not only to provide a balance assessment and comparisons of tax policies but also to recommend possible ways for regulatory authorities and telecoms services to reap maximum benefits from taxes imposed, including how the different stakeholder groups can navigate the associated challenges effectively. The taxes vary from country to country, and they include Service Excises, Customs and Import Duties, Regulatory Fees, Value-Added Tax and Corporate Income Taxes surcharges. On the downside, challenges of multiple taxes include increased costs, reduced investments, slower expansion and consumer impact. To minimise on the challenges of multiple taxes, this study recommends tax incentives and regulatory stability.
Evaluating an Optimal Corporate Income Tax System for Harmonization in the African Union Chiromo, Samuel John; Schutte, Danie
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1522

Abstract

Harmonizing corporate income tax (CIT) is spotlighted in economic integration debates. These debates have reached no consensus regarding the best CIT system to be adopted in various economic integrations, including the African Union (AU). This study aimed to determine the best tax system for CIT harmonisation in the AU. The study adopted a qualitative research method by collecting data through interviews. The study used purposive sampling to identify 30 participants drawn from the African Tax Administration Forum (ATAF) and large international accounting firms, namely KPMG, PWC and Deloitte. The study revealed that a new system called the Africa hybrid tax system or the Africa blended tax system should be implemented for effective and efficient CIT harmonisation in the AU. This system should address the shortcomings of both the classical and the imputation tax systems. The study recommended that technology and adequate resources are crucial for successfully implementing the African hybrid tax system. Therefore, member states should jointly invest in technology and resources to facilitate the implementation of the African hybrid tax system for CIT harmonisation in the AU.

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