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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 281 Documents
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Comparative Analysis of Inherent Risk, Risk Management Quality and Risk Across Eight Risk Types at PT Bank Maluku Malut Alend Talla; Zahra; Sari Tamayani Tjio
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.1989

Abstract

This study aims to analyze and compare inherent risk, risk management quality, and residual risk across eight types of risk at PT Bank Maluku Malut during the period 2022–2024. This research employs a descriptive-quantitative method with a comparative approach, utilizing secondary data derived from quarterly and annual risk profile reports. The results indicate that the bank’s overall risk profile was categorized as PK-2 (controlled risk) in 2022 and 2024, while it increased to PK-3 (moderate risk) in 2023. This escalation was primarily driven by a decline in risk management quality, particularly in operational, liquidity, and compliance risks. Conversely, legal and reputational risks consistently remained at a low level and were effectively managed. These findings suggest that fluctuations in inherent risk are not always accompanied by proportional improvements in risk management quality, thereby affecting the bank’s residual risk profile. Therefore, this study highlights the importance of implementing an integrated risk management system, such as Enterprise Risk Management (ERM) based on the COSO 2017 framework, supported by digital monitoring systems and enhanced human resource competencies, to ensure sustainable risk control and organizational performance.
Revisiting Corporate Governance in Emerging Economies: The Role of Board Size and Independence in Indonesian Banks Samsul Bahari; Suriadi; Wa Ode Alzarliani; La Ode Sumail
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2145

Abstract

Corporate governance remains a critical determinant of organizational performance in emerging markets, particularly in the banking sector, where transparency and accountability are essential. This study examines how board composition specifically board size and board independence affects financial performance among 38 Indonesian foreign exchange banks from 2017 to 2021. Using panel data regression with fixed effects, validated through Chow and Hausman tests, the study controls for unobserved heterogeneity and firm-specific characteristics. Results show that board size has a statistically significant positive association with both Return on Assets (ROA) and Return on Equity (ROE). From the perspective of Resource Dependence Theory, this relationship may reflect broader access to expertise and external resources associated with larger boards rather than a directly observed improvement in internal decision-making processes. However, board independence does not significantly impact financial outcomes, suggesting that structural independence lacks effectiveness without supporting institutional and cultural frameworks. These findings highlight the need for governance reforms emphasizing functional independence, director training, and stronger enforcement mechanisms to improve oversight. The study contributes to the literature by contextualizing Resource Dependence Theory within Indonesia’s institutional environment and offering insights for tailoring international governance standards to local realities. Overall, the results underscore that governance effectiveness depends not merely on structure but on institutional capacity and cultural adaptation, providing guidance for policymakers and future research.
The Impact of Land and Building Tax on the Regional Economy (Regencies and Municipalities) in Indonesia using Panel Data Regression Nur Farida Liyana; Heni Sulastri; Khusnaini; Ida Zuraida
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2191

Abstract

Land and Building Tax (PBB-P2) is a major source of Regional Original Revenue (PAD) in the era of fiscal decentralization. As a tax imposed on the ownership or use of land and buildings, PBB-P2 has significant potential to support sustainable regional development financing. However, excessively high tax burdens or poor tax governance can discourage investors from investing in a region. This study aims to analyze the effect of PBB-P2 on the economic growth of districts/cities in Indonesia by including regional investment, the number of productive workers, and local government capital expenditure as additional explanatory variables. A quantitative approach was used using a panel data regression model, along with simultaneous and partial tests for each independent variable. The results show that simultaneously, PBB-P2, regional investment, productive workers, and government capital expenditure have a significant effect on regional economic growth. However, partially, only investment has a positive and significant effect on economic growth. PBB-P2 has a positive but insignificant effect, indicating that its role is more as a source of basic fiscal revenue than as a direct instrument for driving growth. This finding underscores the importance of improving human resource quality, capital expenditure effectiveness, and strengthening regional fiscal governance so that tax revenues, including PBB-P2, can be optimized as an instrument of inclusive and sustainable economic development. This research provides policy implications that increasing regional economic growth is not sufficient by simply increasing tax revenues, it also requires more productive and efficient investment, labor, and public spending management strategies.
A Systems Thinking for Hotel Tax Optimization: Evidence from Tourism Dynamics in Garut Regency Muslim Alkautsar; Tinneke Hermina; Hanifah Hanifah; Marizsa Herlina; Hanifah Fauziah
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2203

Abstract

The growth of the tourism sector does not necessarily translate into stronger local fiscal performance. In Kabupaten Garut, hotel tax revenue, despite its close relationship with tourism activities, has not fully reflected its potential contribution to local own-source revenue (PAD). This study aims to analyze hotel tax revenue performance based on effectiveness, growth stability, and contribution to local tax revenue, while identifying strategies to optimize revenue through potential-based target setting, digital monitoring systems, and the integration of tourism and fiscal policies. In this study, optimization refers to improving target accuracy, taxpayer compliance, and sustainable revenue growth. A mixed-methods approach was employed by combining quantitative descriptive analysis with systems thinking. Quantitative analysis measured effectiveness ratios, annual growth rates, and contribution levels using secondary data for the 2015–2022 period. Qualitative data were obtained through semi-structured interviews with officials from the Regional Revenue Agency (BAPENDA) and hotel taxpayers to identify structural constraints and construct a causal loop diagram. The findings indicate that effectiveness ratios exceeded 100% in most years, except in 2017 (90%), demonstrating generally effective tax collection. However, revenue growth remained highly volatile, ranging from –31.52% in 2020 to 52.06% in 2022. Hotel tax contributed an average of 6.72% to total local tax revenue, indicating a moderate fiscal role despite tourism expansion. Institutional capacity limitations, uneven digital system implementation, and taxpayer compliance challenges remain key barriers. The study concludes that sustainable hotel tax optimization requires potential-based target setting, integrated digital monitoring, and stronger coordination between tourism development and local fiscal policy.
Profitability and Firm Value in the Perspective of Signaling Theory and Stakeholder Theory: The Moderating Role of Sustainability Reporting Revi Candra; Nurul Nazifah; Gampito; Elfadhli; Fatimah Setia Wardani
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2287

Abstract

The increase in profitability does not automatically lead to a higher firm value, indicating that other supporting factors may influence this relationship. One factor frequently associated with strengthening this linkage is sustainability reporting, which reflects a company’s commitment to transparency and responsibility toward its stakeholders. Accordingly, this research investigates how profitability affects firm value and examines whether sustainability reporting moderates this relationship in plantation companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This study differs from prior research in mining or other ESG-sensitive sectors by addressing the unique land-use legitimacy challenges of the plantation industry, where a conditional moderation model is theoretically essential to explain how sustainability disclosure reconfigures the interpretation of financial signals. This research applies a quantitative research design with a causal approach. The population includes 24 plantation sector companies, from which 11 firms that consistently publish sustainability reports were selected using a purposive sampling technique. The data analysis was conducted through classical assumption testing followed by Moderated Regression Analysis (MRA). The findings reveal that profitability and sustainability reporting individually exhibit negative and significant effects on firm value. However, the interaction term shows a positive and significant coefficient, indicating a conditional moderating effect. This suggests that sustainability reporting strengthens the influence of profitability under certain conditions rather than directly increasing firm value. Unlike previous studies that focus solely on the linear relationship between profitability and firm value, this research examines the specific nuances of ESG-sensitive industries through a moderation lens.
Determinants of Tax Revenue: The Mediating Role of Taxpayer Compliance in the Context of Indonesian Tax Offices Rida Ristiyana; Mutia Dewi Junika; Erwindiawan Erwindiawan
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2291

Abstract

Tax revenue at KPP Pratama Serang Barat has fluctuated in recent years and has not consistently reached the expected target. One of the factors causing this condition is the low level of compliance of taxpayers in fulfilling tax obligations, thus hindering the optimization of tax revenue. Therefore, this study aims to examine the effects of tax literacy, tax administration system, tax information technology on tax revenue with taxpayer compliance as a mediation variable. The role of taxpayer compliance mediation is used to explain how these factors affect tax revenue through taxpayer behavior and compliance. The study used a quantitative approach primary data through questionnaires. The population is an individual taxpayer registered at the KPP Pratama Serang Barat. The sampling technique used incidental sampling involving 100 respondents. The data analysis method uses PLS. The results show that the administrative system, information technology have a positive and significant effect on taxpayer compliance, whereas tax literacy has no effect on taxpayer compliance. The mediation effect test show that taxpayer compliance can strengthen the influence of administrative systems and information technology on tax revenue. However, taxpayer compliance cannot strengthen the influence of tax literacy on tax revenue. The research has implications for strengthening the administrative system, the use of information technology which is a strategic factor in increasing taxpayer compliance and tax revenue. Tax authorities must optimize the modernization of the tax system, expand education programs, and socialize tax literacy to increase tax awareness and compliance in a sustainable manner.
A Bibliometric Analysis of Research Trends on Blockchain in Finance: Insights into Transparency, Security, and Collaboration Networks Yohanna Thresia Nainggolan; Bella Lisa Permatasari; Muh. Irfandy Azis; Irawati HM; Ferica Christinawati Putri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2306

Abstract

Introduction: Blockchain technology has emerged as a transformative innovation in the financial sector by enhancing transparency, security, and operational efficiency. As academic interest in blockchain applications continues to grow, understanding the development, structure, and direction of research in this field has become increasingly important. Novelty: Although previous studies have examined blockchain broadly, limited research has specifically mapped the intellectual structure, thematic evolution, and collaboration patterns of blockchain research in finance, particularly regarding transparency and security. To address this gap, the present study provides a comprehensive bibliometric mapping of blockchain research in finance from the perspectives of transparency and security. Methods: This study applies a bibliometric analysis approach to 256 Scopus-indexed publications related to blockchain in finance. Data were analyzed using the Bibliometrix package in R to examine annual scientific production, keyword co-occurrence, thematic development, historiographic structure, and collaboration networks among authors, institutions, and countries. Results: The findings reveal a significant increase in blockchain-related publications, particularly after 2021, indicating growing scholarly attention. Major research themes include blockchain foundations, security and privacy, decentralized finance, regulation, and cross-sector applications. The analysis also demonstrates increasingly interconnected global collaboration networks led by several productive countries. Conclusion: Overall, the findings indicate that blockchain has become an increasingly prominent research domain within financial studies. This study contributes by providing a comprehensive mapping of research trends and offering insights for future studies and policy development related to transparency and security in digital financial systems.
Financial Capital and MSME Going Concern in Banjarmasin: The Mediating Role of Business Mentoring Hikmahwati Hikmahwati; Noor Romy Rahwani; Muhammad Ali Watoni; Mark Gabriel Wagan Aguilar
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2342

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in emerging economies, yet their sustainability is frequently constrained by limited capital access and inadequate business support. While prior studies have examined these factors separately, empirical evidence on how business mentoring mediates the relationship between capital loans and MSME going concern remains limited. This study addresses that gap by examining the direct and indirect effects of capital loans and business mentoring on MSME sustainability in Banjarmasin, Indonesia. A quantitative associative causal design was employed, with survey data collected from 92 KUR participants selected through purposive sampling. PLS-SEM was selected given the exploratory model structure, small sample size, and the need to assess measurement and structural relationships simultaneously. Findings indicate that capital loans exert a positive and significant effect on going concern (path coefficient = 0.679; p < 0.05), explaining 45.3% of its variance alongside mentoring. In contrast, business mentoring shows no significant direct or mediating effect, with a low mean score of 2.70 suggesting limited program intensity across the sample. These results are bounded to the Banjarmasin context and do not support broader causal generalizations. They nonetheless highlight the need for more structured and context-responsive mentoring programs integrated with existing capital support schemes.
Regional Fiscal Policy and Provincial Fiscal Performance in Indonesia: The Dual Moderating Role of Fiscal Decentralization Niko Silitonga; Harya Widiputra; Fangky Antoneus Sorongan
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2353

Abstract

Fiscal decentralization has been widely implemented to improve regional fiscal efficiency and strengthen local fiscal capacity. However, empirical evidence regarding its effectiveness remains inconclusive, particularly in developing countries with diverse institutional capacities. This study examines the associations between regional fiscal policy instruments and provincial fiscal performance in Indonesia, proxied by the growth of Locally Generated Revenue (PAD), while investigating the moderating role of fiscal decentralization. Unlike previous studies that examine fiscal instruments separately or focus mainly on macroeconomic outcomes, this research develops an integrated framework that evaluates financing allocation, development expenditure, transfer funds, and other legitimate revenues within a moderated panel-data model. Using panel data from 33 provincial governments during 2017–2024, the study applies a fixed-effects regression model with interaction terms. The results show that development expenditure is positively and significantly associated with provincial fiscal performance, indicating that productive public spending strengthens regional fiscal capacity. In contrast, financing allocation and transfer funds show no significant direct associations with fiscal performance. Other legitimate revenues demonstrate a positive but limited association. Fiscal decentralization plays a dual moderating role by strengthening the association between transfer funds and fiscal performance while weakening the effects of development expenditure and other legitimate revenues. These findings suggest that the effectiveness of fiscal decentralization depends on fiscal instruments and local institutional capacity rather than producing uniform outcomes. This study contributes to the fiscal decentralization literature by providing an interaction-based empirical framework and practical evidence to support more effective decentralization policies and improve provincial fiscal performance in Indonesia.
GRI 301-306 Environmental Disclosures and SDG Reporting Quality among Indonesian Property Companies Riani Sukma Wijaya; Sharul Effendi Bin Janudin; Nor Hanani Binti Ahamad Rapani
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2363

Abstract

This study investigates how corporate social responsibility (CSR) disclosure contributes to the environmental dimension of the Sustainable Development Goals (SDGs). The analysis uses a quantitative design and relies on secondary data obtained from the Indonesia Stock Exchange, company websites, annual reports, and sustainability reports. The sample consists of 82 property companies listed during the 2020–2024 period, resulting in 410 firm-year observations. Panel data regression analysis is applied to evaluate the relationship between environmental CSR disclosure and SDG reporting quality. The findings indicate that environmental disclosures influence SDG reporting quality differently. Energy disclosure and water disclosure have positive and statistically significant effects, with water disclosure showing the strongest effect. Material disclosure has a negative and statistically significant relationship with SDG reporting quality. In contrast, biodiversity, emissions, and waste disclosures do not show statistically significant effects. Overall, these findings suggest that SDG reporting quality in Indonesian property companies is more closely associated with substantive and measurable environmental practices related to energy efficiency and water management. The results also confirm that environmental CSR disclosure should not be treated as a single aggregate construct, because each GRI 301–306 dimension has different explanatory power in relation to SDG reporting quality.

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