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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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Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach Puspanita, Intan; Anistya Vinta Desi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1924

Abstract

This research investigated the impact of tax avoidance, firm size, and profitability on the F-Score as a measure of Fraudulent Financial Reporting (FFR) in Indonesian state-owned enterprises (BUMN). The use of the Beneish M-Score to detect fraud is not new, but applying it in the context of BUMN provides more insight into the level of honesty among government-linked businesses. The study utilizes secondary data from the annual financial statements of BUMN for the years 2019 to 2023 and employs multiple linear regression to examine the relationships among variables. The results indicated that tax avoidance exerts a positive and significant influence on FFR. It was implied that elevated levels of tax avoidance may enhance the probability of financial misstatement. On the other hand, the size and profitability of a company do not have a big impact on FFR. These results validate that tax evasion may serve as a preliminary indicator of possible financial reporting fraud. This study offers a contextual contribution to the Indonesian SOE sector and underscores the necessity of fortifying the theoretical framework that connects tax behavior to financial reporting errors. This study also offers practical recommendations for policymakers to enhance internal control systems and improve the transparency of taxation strategies for state-owned enterprises (SOEs).
The Impact of the Covid-19 Pandemic on SMEs in BRICS Economies: Current Findings and Future Research Opportunities Matenda, Frank Ranganai Matenda; Sibanda, Mabutho
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.v5i3.1545

Abstract

The COVID-19 pandemic has significantly and adversely influenced the operations of small-to-medium enterprises (SMEs) worldwide. Even though SMEs are associated with a unique traditional set of non-financial and financial challenges, the COVID-19 calamity shock has been harsh and extensive across SMEs in BRICS countries (Brazil, Russia, India, China, and South Africa), which are the fastest growing major emerging economies. This study examines the influence of the COVID-19 catastrophe on SMEs in BRICS countries and opportunities for future research. A systematic literature review is employed and twenty-six research articles are analysed to answer the research question of interest. The study results indicated that the pandemic affected innovative operational approaches of SMEs, exposed SMEs to financial challenges, influenced SME and stakeholder confidence, threatened the very survival of most SMEs, delayed the resumption of work in SMEs, and influenced market demand and supply and consumption. Further, the study results revealed that the analysis of the influence of the COVID-19 pandemic on SMEs in BRICS nations has some distinctive and uncharted areas since this research field has a reasonably short history. These findings carry significant implications for SMEs by advocating for the introduction of policy initiatives that boost capacity building and encourage work resumption in SMEs during crisis periods.
The Moderating Role of Institutional Quality on the Nexus Between NPL and Performance Metrics of ROE, ROA and CAR Okine (Rev), Abraham; Garr, David Kwashie
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1930

Abstract

The study explores the moderating effect of institutional quality (INSTQ) on the nexus amongst NPLs and bank performance in Ghana. Employing fixed-effects panel data from 2007 to 2021, and controlling for unobserved heterogeneity, the study offered robust insights into credit risk forces in a developing economy. The discoveries disclose a contradictory positive, and substantial relationship between NPLs and ROA and CAR. However, the influence of NPLs on ROE was positive, but not statistically substantial. Institutional quality exerted direct and significant influence on ROA, ROE and CAR. The interface term operating between NPLs and institutional quality is negative, demonstrating that INSTQ effectively decreases the influence of NPL on performance. Thus, the effects of NPLs on performance are significantly reduced in environments with stronger institutional qualities. While inflation rate shows negative and insignificant relationship with performance, GDP growth is positively related to ROE, albeit insignificant for ROA and CAR. The originality of this study lies in its empirical demonstration of the controlling role of INSTQ in an emerging economy. These findings have significant policy implications, underscoring the need to strengthen regulatory institutions and credit risk governance. Future research needs deeper investigation into the specific disaggregated dimensions of institutional quality and the impacts on performance.
Tax Audits, Penalties, Enforcements, and Tax Compliance Among Small Retail Firms Kwakye, Augustina; Amaniampong, Adjei; Opoku Frimpong, Bernard; Blavo, Benjamin
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1946

Abstract

A major problem in developing countries, including Ghana, is the high rate of tax evasion. This has adverse implications for development as the government largely relies on tax revenue for embarking upon national developmental activities. There is therefore a need to explore avenues to prevent tax evasion and increase tax revenue by adopting measures that promote tax compliance. This study examined the effect of tax audits, firm knowledge, and tax penalty enforcement on tax compliance among firms in the Kumasi Metropolis in Ghana. The quantitative research approach was adopted. A sample of 50 firms was randomly selected. A logit multivariate regression technique was employed to analyze data. In relation to firm size, the study finds that tax audit, the firm’s knowledge and awareness of tax penalties, and the enforcement of tax penalties are positively related to tax compliance. The study therefore recommends that tax authorities increase tax auditing activities, disseminate more information on tax penalties, and enforce these penalties effectively. Through education, auditing, and enforcement of tax penalties, tax evasion could be reduced.
The Effect of Tax Expense Efficiency, Debt to Equity Ratio and Firm Size on Return on Assets Kamila, Dina; Arismutia, Salza Adzri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i1.2132

Abstract

This study looks at the impact of Firm Size, Debt to Equity Ratio, and Tax Expense Efficiency on Return on Assets in coal subsector companies listed on the Indonesia Stock Exchange between 2017 and 2024. There are seven firms in the sample, which results in 56 firm-year observations. “Pooled ordinary least squares (OLS) regression is used in the empirical analysis on firm-year data, and diagnostic tests are used to confirm that the calculated connections are reliable”. The findings show that the regression model as a whole is statistically significant, indicating that the independent variables work together to explain changes in Return on Assets. However, partial test findings reveal that Firm Size has a positive and statistically significant impact on Return on Assets, the Debt to Equity Ratio has a negative and statistically significant association, and Tax Expense Efficiency has no statistically significant influence. These results suggest that business size and capital structure have a greater impact on profitability in the coal subsector than does tax expense efficiency. By offering sector-specific data from a capital-intensive industry, this study adds to the body of literature by emphasizing the significance of financing choices and operational scale in determining business profitability as well as the limited relevance of tax efficiency under stringent regulatory frameworks.
Exploring Tax Aggressiveness Using DTAX: Evidence From Basic Material Companies Verdianto, Keevin; Michael
Ilomata International Journal of Tax and Accounting Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i1.2126

Abstract

Indonesia continues to face challenges in optimizing tax revenue, as indicated by a low tax ratio of 12.1%, which is far below both the OECD and Asia-Pacific averages. This condition may be associated with low tax compliance and aggressive tax planning by corporations, particularly multinational firms. Nevertheless, prior studies primarily employ conventional tax aggressiveness proxies such as effective tax rate which may obscure discretionary tax behavior at the sectoral level. This study investigates tax aggressiveness in basic material companies listed on the Indonesia Stock Exchange, by examining the role of transfer pricing, thin capitalization, capital intensity, and sales growth during the 2019–2024 period. By employing Discretionary Permanent Differences (DTAX) as a proxy for tax aggressiveness, this study captures discretionary components of permanent book tax differences that are closely linked to tax-planning choices, making it theoretically consistent with agency theory. The study conducts 168 firm-year observations from 28 companies and applies panel data regression under Common Effect Model with Estimated Generalized Least Squares (EGLS). The results indicate that thin capitalization exerts a negative and statistically significant linkage on tax aggressiveness, indicating that despite the potential tax benefit of interest deductions, regulatory oversight reduces the likelihood of using debt as an aggressive tax strategy. In contrast, transfer pricing and sales growth exhibit positive coefficients, while capital intensity shows a negative coefficient, but are statistically insignificant when tested individually. This study presents an evaluation of the effectiveness of government tax policies in encouraging more cautious and compliant corporate tax planning.
Consumer Green Behavior and Sustainability Accounting-Based Marketing Innovation: A Systematic Framework for Eco-Brand Engagement Zainuddin, Muhammad Zabir; Tamburaka, Sulvariany; Dali, Nasrullah
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.2188

Abstract

This study develops a systematic framework that integrates consumer green behavior, sustainability-oriented marketing innovation, and sustainability accounting mechanisms in relation to eco-brand engagement. A qualitative systematic review was conducted using PRISMA 2020 procedures and thematic synthesis. In total, 38 peer-reviewed journal articles addressing green consumer behavior, sustainability marketing practices, sustainability disclosure, and eco-brand engagement were identified, screened, and analyzed. The literature suggests that eco-brand engagement is associated with the dynamic interaction among consumer environmental orientation (values, beliefs, attitudes, norms, perceived control, and social influence), sustainability-oriented marketing innovation (green products, processes, communication, and business models), and a sustainability accounting-based governance layer that may strengthen measurement, control, and disclosure credibility. Across the reviewed empirical and conceptual studies, engagement appears to be stronger when marketing innovation is supported by verifiable sustainability performance information, including environmental management accounting, sustainability performance indicators, and credible ESG reporting and assurance, which may help mitigate greenwashing risk and information asymmetry. The reviewed literature also indicates that stakeholder and institutional pressures are likely to influence both innovation priorities and disclosure practices, while engagement outcomes such as trust, loyalty, advocacy, and co-creation may provide feedback signals that inform subsequent strategic and resource allocation decisions. Overall, this framework points to eco-brand engagement not only as a behavioral and marketing-related outcome, but also as a governance- and accountability-related outcome linked to sustainability accounting.

Page 25 of 25 | Total Record : 247

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