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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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Political Connections and Real Earnings Management: The Moderating Role of Family Ownership and Audit Quality in Indonesian Manufacturing Firms Maeza, Muhammad Farel; Suranta, Eddy
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.v6i1.1776

Abstract

This study investigates how political connections influence real earnings management (REM) in Indonesian manufacturing firms, considering the moderating roles of family ownership and audit quality. Using panel data regression on financial statements from companies listed on the Indonesia Stock Exchange (2020–2022), the results show that political connections do not significantly affect abnormal production costs, but they do increase REM, especially through operating cash flows and discretionary expenditures. The impact of political connections on REM is stronger in family-owned firms, particularly regarding discretionary spending. High audit quality, measured by the presence of Big Four auditors, reduces REM related to production costs but has a limited effect on cash flows and discretionary expenditures. These findings support agency theory, highlighting the need for increased external monitoring and transparency. Theoretically, this study contributes to understanding the interaction between political ties, family ownership, and audit quality in shaping earnings management behavior. Practically, the results suggest that regulators and investors should pay closer attention to politically connected, family-owned firms due to their higher risk of earnings manipulation.
The Effect of Political Connections on Earnings Quality with the Moderating Role of Family Ownership: A Study of Manufacturing Firms in Indonesia Adinata, Kamil; Suranta, Eddy
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.v6i1.1791

Abstract

This study aims to examine the effect of political links on the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022, utilizing family ownership as a moderating variable. Discretionary accruals based on the Modified Jones Model are used to quantify earnings quality using panel data regression analysis and a quantitative explanatory approach. The findings indicate that neither political connections nor family ownership have a direct effect on earnings quality. However, the quality of earnings is significantly impacted negatively by the combination of family ownership and political connections. This suggests that family ownership amplifies the negative impact of political connections on earnings quality, contrary to the initial assumption that family ownership would enhance internal control. These results support the agency theory perspective, whereby dominant family control combined with political connections exacerbates agency problems and reduces the reliability of financial reporting. This study contributes to the body of information on corporate governance in developing countries and provides stakeholders and regulators with useful advice on how to improve monitoring of companies with significant family ownership and political connections.
The Influence of Management Accounting Information Systems on Financial Statements Performance in Retail Sector in Serang Regency Wildan Nuryanto, Uli; Sutisna, Nining Sulastri; Kusuma, Bayyu Indra; Sari, Gema Ika; Khaeruman; Komarudin, Mamay; Suadma, Udin
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.v6i1.1806

Abstract

This study aims to analyses the effect of management accounting information system (MAIS) on financial statements performance of retail sector in Serang Regency. A quantitative approach was used with the linear regression analysis method. The sampling method was carried out using purposive sampling of 60 respondents who were finance managers, accounting staff and operational managers who used MAIS. The results showed that MAIS had a significant effect on the performance of financial statements with a statistical t value of 15.388. And the magnitude of the regression constant is 11.802 and the path coefficient value is 0.444 which indicates that each one unit increase in MAIS implementation will increase the performance of financial statements by 0.444, the magnitude of the R2 value of 0.701 indicates that 70.1% of the financial statement performance variable can be explained by the MAIS variable while the rest is influenced by other variables. The results of this study reinforce previous findings that the implementation of an effective MAIS will make a major contribution in improving the effectiveness, efficiency, and accuracy and timeliness of financial reports. The implications of the results of this study encourage retail companies to continue to improve the management of their accounting information systems to support better and optimal managerial decision making.
Analysis of the Acceptance of the Local Tax Administration System Using the Technology Acceptance Model (TAM) Antoro, Aji Fajar Suryo; Thaha, Abdurrahman Rahim
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.v6i3.1446

Abstract

Local governments continuously strive to provide the best public services to their citizens, one of which is tax administration services through digital platforms. Each region faces unique challenges in developing an online system for local tax administration, making it crucial to understand the factors influencing the effectiveness of these services. This study uses the Technology Acceptance Model (TAM) as a conceptual framework and Partial Least Squares Structural Equation Modelling (PLS-SEM) using the Smart PLS application to analyze the factors affecting the acceptance of the Local Tax Administration System (SiPAD) by 131 taxpayers in Boyolali Regency. The results of hypothesis testing reveal that experience, compatibility, complexity, perceived ease of use, and perceived usefulness have varying impacts on the acceptance of SiPAD, with three hypotheses accepted and seven rejected. These findings underscore the importance of making SiPAD user-friendly, compatible, and perceived as useful to enhance the efficiency and effectiveness of tax administration and increase local tax revenue. The study also highlights the need for adequate training and socialization for taxpayers to keep pace with rapid technological developments. A well-implemented system is expected to expand the taxpayer base and support the success of local tax administration reforms.
Trade openness and Economic Growth: An empirical analysis from Nigeria Adekunle, Ahmed Oluwatobi
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.v5i4.1640

Abstract

With a focus on trade openness, interest rates, exchange rates, and foreign direct investment, this study investigates the relationship between trade openness and economic growth in Nigeria between 1986 and 2021. Many observers believe that nations with poor infrastructure are unable to maintain sustained economic growth, particularly when trade openness is hampered by several obstacles. Even though trade liberalization has been extensively studied, few studies thoroughly examine how these factors collectively affect Nigeria's economic growth now, especially over a wide range of data. Using ARDL methodologies, this study shows that trade openness has a significant impact on economic growth, highlighting its critical role in the economy. The study demonstrates that trade openness and foreign direct investment significantly affect economic growth. These revelations improve understanding of the role macroeconomic analysis plays in economic growth and strategic economic management issues.
Does Exchange Rate Influence Trade Balance in Nigeria (1986-2022)? Adekunle, Ahmed Oluwatobi
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.v5i4.1697

Abstract

Due to trade balance disparities and the recession in numerous African nations, exchange rate discourse has recently gained prominence throughout the continent. Because of their high reliance on imports and limited production capacity, developing nations find it challenging to create enough foreign money to fund imports, which means that the exchange rate has an impact on their trade balance. Sequel to this, this paper examines the effect of exchange rate on trade balance in Nigeria between 1986 and 2021. Using ARDL methodologies, this study shows that exchange rates have a significant impact on trade balance, highlighting its critical role in the international finance of the country. The study recommends A policy that aims to depreciate the Nigerian exchange rate to improve the TrB can be advocated because the results indicate that a depreciation of the currency may have a positive impact on the TrB over the long term. However, this recommendation to devalue the Naira shouldn't be so drastic as to negatively impact the importation of capital goods that are vital to the expansion and development of the Nigerian economy.
Tax Audit Management, Technology Integration and Performance of State Internal Revenue Service in Southwest, Nigeria: English Olumoh, Yusuf Alabi; Sanni, Mubaraq
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.v5i3.1736

Abstract

The State Internal Revenue Services in Southwest Nigeria struggle with tax compliance rates and revenue generation optimization due to inadequate audits and low technology adoption, which affects detection, evasion reduction, accountability, and transparency in tax administration. Therefore, this study investigated the impacts of tax audit management (TAM) and technology integration (TI) in improving the performance of SIRS in Southwest Nigeria. The study employed a cross-sectional quantitative survey research design, data were collected from 383 management personnel across various SIRS offices in South-West, Nigeria. PLS-SEM was employed to examine the impact of TAM and TI on SIRS performance. The findings indicate that TAM significantly enhances SIRS performance, with a coefficient of 0.440, a t-statistic of 2.736, and a p-value of 0.006, suggesting that effective tax audits boost revenue generation and reduce tax evasion. TI also positively influences SIRS performance, with a coefficient of 0.328, a t-statistic of 2.143, and a p-value of 0.032, emphasizing its role in streamlining tax processes and improving compliance. However, the combined interaction effect of TI and TAM on SIRS performance is not statistically significant, with a coefficient of -0.050, a t-statistic of 0.523, and a p-value of 0.601. This study concludes that both TAM and TI independently contribute to SIRS performance, their combined effect does not significantly enhance the operational efficiency of tax authorities. Based on these findings, the study recommends that SIRS in Southwest Nigeria should prioritize the adoption of comprehensive tax audit management strategies and leverage technology to automate and optimize tax processes.
Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report Quality in Central Kalimantan's Religious Courts Sosilawati, Maya; Kadir, Kadir; Sarwani, Sarwani
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.v6i3.1835

Abstract

This study aims to analyze the influence of internal control systems, quality of human resources, utilization of information technology, and implementation of accrual-based government accounting standards on the quality of financial reports of Religious Courts throughout Central Kalimantan. The findings indicate that the Internal Control System is the most dominant factor (coefficient 0.327) in influencing the Quality of Financial Reports of Religious Courts throughout Central Kalimantan, followed by the Implementation of Accrual-Based Government Accounting Standards (coefficient 0.264), Quality of Human Resources (coefficient 0.251), and Utilization of Information Technology (coefficient 0.236). The adjusted R-squared value of 0.782 indicates that 78.2% of the variation in financial report quality can be explained by these factors, affirming the model's explanatory power. The mean values of the variables indicate that all aspects, including Financial Report Quality, Internal Control System, Human Resource Quality, Utilization of Information Technology, and Implementation of Accrual-Based Government Accounting Standards, have been implemented well.
Analysis of the Quality of PKN STAN Tax Clinic Services Budiarsih, Riani; Liyana, Nur Farida
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.v6i3.1842

Abstract

The tax clinic is a program initiated by the PKN STAN Tax Center in collaboration with KPP Pratama Pondok Aren since 2023. This initiative is run by student volunteers and assist taxpayers. Student-run tax clinics are becoming increasingly common in higher education settings, but research evaluating the service quality of volunteer-based tax programs remains very limited in Indonesia. Yet volunteer-based services play a strategic role in supporting tax literacy and compliance. Therefore, this study aims to fill this gap by evaluating the quality of services provided by PKN STAN tax clinic volunteers to taxpayers. This research employs a quantitativeresearch approach. Data were collected through questionaires distributed to taxpayers who utilized the tax clinic services at KPP Pratama Pondok Aren. The data were analyzed using average scoring and service quality (SQ) analysis methods. The results show that the average service quality scores fall above 4 on a 5-point scale, indicating that taxpayers perceive the service as important and are generally satisfied with the performance. Despite positive performance perceptions, the overall service quality gap score was -0.02. This suggests that, while taxpayers appreciate the service, there are still unmet expectations, and several aspect of the tax clinic services require improvement. Thus, this study provide practical recommendations for enhancing service delivery so that could serve as a reference for other educational agencies aiming to implement similar program.
Political Connections, Business Groups, and Firm Value in Indonesia: English Radya, Muhammad Fasha; Suranta, Eddy
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.v6i1.1855

Abstract

This study examines the impact of politically connected board directors on firm value, with business group affiliation serving as a moderating variable, focusing on Indonesian manufacturing firms. Drawing on agency theory and resource dependence theory, the research analyzes 318 observations from 106 listed companies between 2020 and 2022. Tobin’s Q is used as a measure of firm value. The findings reveal that political connections alone do not significantly influence firm value (PCBOD = 0.421, PCBOD2 = 0.106), but their effect becomes positive and significant when moderated by business groups (PCBOD×BG = 0.006, PCBOD2×BG = 0.007). This implies that business group structures, particularly in family-controlled firms, can enhance the strategic value of political ties. The study is limited by its broad classification of political connections, without distinguishing their type or depth. Future research should examine more specific political affiliations and consider political dynamics across sectors.

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