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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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Assessing Impression Management in South African District Municipalities’ Annual Reports: A Textual Characteristics Analysis of Mayor’s Foreword Phesa, Masibulele; Mgoyana, Sithandiwe
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.v5i4.1548

Abstract

The study delves into the strategic use of impression management within South African district municipalities, examining how this phenomenon manifests in their annual reports, particularly in the mayor’s foreword. These forewords, being the first statement in the annual report, often employ opportunistic and overly optimistic language that can obscure the true state of municipal performance, creating ambiguity for the public. Using quantitative content analysis, the research scrutinized annual reports from a sample of 34 district municipalities. The findings revealed significant evidence of impression management tactics. Notably, non-performing municipalities tended to produce lengthier mayor’s forewords compared to their performing counterparts. Both categories frequently employed passive constructions and personalized references, aiming to shape perceptions and claim credit selectively. By shedding light on these practices, the study adds to the growing discourse on transparency in local governance. It underscores the need for vigilance, warning the public about how such rhetorical strategies can conceal service delivery shortcomings. This research also contributes valuable insights into the mechanisms of self-attribution in government communications, urging citizens to critically evaluate municipal reports.
Combating Climate Changes Through Fiscal Policies in Developed World: Key Insights for Indonesia from Scandinavian Green Tax Scheme Nurulita, Ainaya Fatimah; Prasidya, Tusta Citta Ihtisan Tri
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.v6i1.1613

Abstract

Climate change remains a pressing global issue, necessitating innovative fiscal policies to mitigate its impact. Green taxation, first conceptualized by Pigou in the 20th century, has emerged as a pivotal tool in encouraging sustainable practices while penalizing environmental degradation. This study examines the implementation of green tax policies in Denmark, Norway, and Sweden, highlighting their success in reducing emissions and fostering renewable energy adoption. Drawing lessons from these Scandinavian models, the research explores how Indonesia can tailor similar strategies to strengthen its green taxation framework. By adopting a comparative case study approach, this paper identifies critical success factors, including gradual implementation, public acceptance, and balancing economic and environmental goals. The findings aim to inform Indonesia's policymaking, enabling the alignment of fiscal policies with sustainable development objectives.
Implementation of the Customs Digital Transformation Policy Using the Ceisa 4.0 System to Improve Customs and Excise Services Rahmi, Notika; Arimbhi, Pebriana; Dartono
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.v6i1.1648

Abstract

The Directorate General of Customs and Excise is evolving the information technology system. Since the introduction of the Customs Fast Release System (CFRS), the CEISA 4.0 application has been used. The CEISA 4.0 application continues to be developed to improve customs and excise services. This means that internal and external policymakers must continue adapting to changes in existing applications. This makes us research to analyse the implementation, obstacles, and efforts involved in implementing the CEISA 4.0 system. The research method used is qualitative analytical descriptive with data collection techniques of observation, interviews and documentation. Interviews were conducted with 20 informants: Customs, Platform Providers and Service Users. The research results show that the implementation of CEISA 4.0 is still under development and is not fully running perfectly because there are still business processes that are not/have not been touched by the CEISA 4.0 program. In some cases, bugs are still encountered and/or system stability has not been properly maintained. However, it has been running efficiently where customs and excise obligations are fulfilled paperless; it can be done anytime and anywhere. The HR capabilities of DJBC and service users still require training in operating CEISA 4.0 because several tools are not yet familiar regarding the standards, policy targets and characteristics of the implementing organisation, namely that the implementation of the rules has gone well using a clear legal basis and rules.
Dynamics of Tax Avoidance for the Construction Companies in Indonesia: A Study Financial Factor Ekawarti, Yuni; Widyastuti, Sari Mustika; Alfiana, Yeni; Summagat, Lia
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1433

Abstract

This study examines tax avoidance in Indonesia’s construction sector, focusing on the influence of profitability, capital intensity, and sales growth. Using data from 15 publicly traded construction firms on the Indonesia Stock Exchange (2020–2022), multiple linear regression analysis was applied to assess the relationship between these financial factors and tax avoidance, measured by the Effective Tax Rate (ETR). The research utilizes quantitative techniques to examine information from 15 construction firms that are publicly traded on the Indonesia Stock Exchange during the period of 2020-2022. Multiple linear regression analysis was used to analyze the data and examine the correlation between profitability, capital intensity, sales growth, and tax avoidance represented by the effective tax rate(ETR). These findings highlight the need for stricter monitoring of asset-intensive firms, as they tend to exploit tax-saving opportunities. Policymakers should evaluate depreciation-related tax benefits to ensure fair tax contributions and introduce enhanced disclosure requirements for high-growth firms. Strengthening regulatory oversight can prevent aggressive tax planning and promote equitable tax compliance. Future research could explore the role of corporate governance and industry-specific tax incentives in shaping tax behavior. Expanding the analysis to other sectors and regions would provide a broader understanding of corporate tax strategies. Ultimately, this study underscores the importance of balancing tax efficiency with regulatory compliance to ensure fiscal sustainability and a fair tax system
The Impact of Investment Decisions, Funding Strategies, and Financial Performance on Firm Value: The Moderating Role of GCG Erpina, Evi; Budhiarto, Ahmad Rizal; Mardiyani, Mardiyani
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1693

Abstract

This study aims to analyze the impact of investment decisions, funding strategies, and financial performance on firm value in the Indonesian banking sector, while examining the moderating role of Good Corporate Governance (GCG) using Moderated Regression Analysis (MRA). Data were collected from banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023 through purposive sampling. The analysis was conducted using MRA to examine the relationships between the independent variables (investment decisions, funding strategies, and financial performance), the dependent variable (firm value), and the moderating interactions of GCG. The results show that investment decisions have an effect but are not significant on firm value, while funding strategies and financial performance have a significant influence. The key finding from the moderation analysis reveals that GCG strengthens the relationship between financial performance and firm value. However, GCG fails to moderate the relationship between investment decisions and firm value, as well as between funding strategies and firm value. The implications of this study emphasize the importance of implementing GCG to enhance firm value through optimizing funding strategies and improving financial performance. For practitioners, these findings encourage the integration of GCG principles into financial decision-making. At the same time, for regulators, the results can serve as a basis for formulating policies that support better GCG implementation in the banking sector. For academics, this research provides a foundation for further studies on factors influencing firm value and the role of GCG across various industries
Financial Performance of Jakarta Hospitals Before and After the COVID-19 Pandemic: Analysis of Profitability, Liquidity, and Leverage Ratios Rorimpandey, Joel; Siagian, Harlyn; Malau, Harman
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1726

Abstract

The COVID-19 pandemic has had a significant impact on the healthcare sector, particularly on hospitals, which faced operational and financial challenges due to increased operational costs and changes in service patterns. This study aims to evaluate the financial performance of hospitals in Jakarta before, during, and after the COVID-19 pandemic. The analysis was conducted using financial ratios, including Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) to measure profitability; Current Ratio and Quick Ratio to measure liquidity; and Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) to measure leverage. This study employed a quantitative descriptive method using secondary data in the form of financial statements from hospitals in Jakarta for the period 2018–2024. The results showed that profitability, liquidity, and leverage ratios experienced significant improvements during the pandemic compared to the pre-pandemic period. The Indonesian government's policy of funding COVID-19 patients played a major role in enhancing hospital financial performance during the pandemic. Furthermore, the financial performance of hospitals in Jakarta demonstrated a significant improvement post-pandemic compared to the pre-pandemic period. These findings provide valuable insights for hospital management and policymakers in formulating financial strategies to enhance the sustainability of hospital operations in the post-pandemic era.
The Influence of Gotong Royong Culture on the Use of Accounting Information Systems Mediated by Perception of Usefulness and Perception of Ease of Use Nikmatuniayah; Marliyati; Handayani, Jati; Anugrahwati, Lilis Mardiana; Titanya, Dara Avril
Ilomata International Journal of Tax and Accounting Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i3.1479

Abstract

Siskeudes, which is a village financial system implemented by the local government to record and report transactions for accountability of the use of village funds, is important for village officials to be accountable for its implementation. This system is expected to provide effective information to villagers. This study aims to test and analyze the influence of cooperation culture, perception of usefulness, and perception of ease of use on the use of Accounting Information Systems (AIS); as well as the indirect influence of cooperation culture on the use of AIS mediated by perception of usefulness and perception of ease of use. This study investigated 10 villages sampled from the Ungaran Timur District, Semarang Regency. Ungaran Timur District was selected because the characteristics of the village are still closely related to the culture of cooperation. The required data were collected by a survey using a questionnaire. The collected data were analyzed using the partial least squares (PLS) Smart 2.0 M3 analysis tool. The results of the study demonstrate that the culture of cooperation influences the perception of usefulness, ease of use, and the use of AIS. Likewise, the perception of the usefulness of AIS affects the use of AIS, except for the ease of use factor.
The Impact of Capital Structure and Liquidity on Firm Value with Profitability as an Intervening Variable: A Study on LQ45 Companies Qinthara, Aisyah Noor; Ramadhan, Nanda Galih; Mardiyani; Parlina, Nurhana Dhea
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.v5i3.1732

Abstract

The objective of this study is to investigate how capital structure and liquidity affect company value in companies listed on the LQ45, using profitability as an intervening variable. According to the purposive sampling technique, 31 companies were selected as samples with an observation period during 2021–2023, yielding 93 observation data. The study uses a quantitative method with a causal associative approach, and the population comprises of organizations that were on the LQ45 list in 2023. The data was analyzed using path analysis using the LISREL 8.8 program. According to the findings, capital structure and liquidity had no significant effect on profitability or company value, and profitability did not mediate the effect of the two factors on firm value. This conclusion shows that current investors tend to pay more attention to the company's ability to make profits, as well as other essential elements such as growth potential, innovation, and capital business sustainability. This study recommends that companies focus more on optimizing profitability and developing non-financial aspects such as growth potential, innovation, and business sustainability to enhance company's value.
The Effect of Macroeconomic and Bank-Specific Factors on the Level of Non-Performing Loans in Ghana: Panel Data Regression Analysis Okine, Abraham Nii Adu; Garr, David Kwashie
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.v5i3.1733

Abstract

Non-performing loans has posed persistent challenge in Ghana impacting negatively on financial stability and economic growth. Studies have been conducted on NPLs focusing on external factors. However, the real impact of internal determinants has not been explored in the Ghanaian context. This work investigates the effect of macroeconomic and bank-specific variables on NPLs in the Ghana, using existing data from published financial reports of nine firms from 2008 to 2021. This study focuses on NPLs as proxies for the dependent variable, while GDP growth rate, bank’s size, capital adequacy, and unemployment are used as predictor variables. The random effects technique was employed for examination using Ordinary Least Squares. The discoveries prove that GDP has insignificant negative influence on NPLs, whilst bank size and capital adequacy have positive and statistically significant effect on NPLs. Again, unemployment has statistically significant effect on NPLs and bank performance. Banks need to strengthen credit risk management frameworks, particularly for larger institutions, and refine the capital adequacy strategies to align with actual risk exposure. This calls for regulators to adjust capital requirements and explore employment support mechanisms to mitigate the complex relationship between unemployment and NPLs, ensuring that policies are tailored to suit local conditions.
Analysis Financial Distress of PT Sri Rejeki Isman Tbk: Altman Z-Score, Zmijewski, Zavgren Methods Parihah, Nurul; Nur'aeni, Neni; Budianto, Erwin
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1760

Abstract

Globalization that triggers increasingly sharp business competition requires the Company to act more strategically in order to avoid financial distress and bankruptcy. The textile and garment industry has an important role in the Indonesian economy, but faces financial distress due to decreased export demand and weak purchasing power, as experienced by Sritex in PKPU, so this study aims to analyze financial distress at PT Sri Rejeki Isman Tbk for the 2019-2023 period, using the Altman Z Score, Zmijewski and zavgren methods. The type of data in this study is secondary data obtained from the Company's published financial statements. The research method uses descriptive analysis with saturated sample technique in the form of financial statements of PT Sri Rejeki Isman Tbk listed on the Indonesia Stock Exchange (IDX). The results of this study indicate that the three approaches analyzed produce significant differences, especially based on the findings of the Altman Z Score method, which shows that PT Sri Rejeki Isman Tbk is likely to experience bankruptcy between 2021 and 2023. The Zmijewski method shows that in 2019 and 2020, experiencing financial difficulties but in the last three years the company has been in a healthy condition. The calculation results using the Zavgren method show that the company's condition in 2019 is classified as healthy, experiencing finacial distress in 2020 - 2021 and the company is back in a healthy condition in 2022-2023.

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