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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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Artificial Intelligence-Assisted Financial Statement Analysis and Tax Risk Assessment: Evidence from a Quasi-Experimental Study Supriyadi; Arief Budi Wardana; I Gede Komang Chahya Bayu Anta Kusuma; Nasikhudin
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.v7i3.2374

Abstract

The increasing complexity of accounting–tax differences and risk-based tax administration has strengthened the need for more structured approaches to tax risk assessment. Financial statement analysis is widely used to identify potential tax risk signals; however, manual interpretation often produces inconsistent outcomes because financial indicators are highly interconnected and difficult to evaluate systematically. This study examines whether financial statement indicators can identify potential tax risk and whether Artificial Intelligence-assisted analysis improves the quality of tax risk identification compared with manual analysis. Using a quasi-experimental design with a difference-in-differences approach, this study evaluated the analytical performance of 130 Diploma III Tax students analyzing the financial statements of 25 Indonesian publicly listed companies during 2020–2024 through manual and Artificial Intelligence-assisted stages. Tax risk identification performance was assessed using a standardized score based on effective tax rate, book-tax differences, profitability ratios, and cash flow gaps. The findings indicate that Artificial Intelligence-assisted analysis was associated with more consistent, structured, and efficient interpretation of financial statements compared with manual analysis. This study contributes to tax accounting literature by integrating Artificial Intelligence-assisted financial statement analysis into a structured tax risk assessment framework.
The Effects of Digital Information Technology, Digital Marketing and Human Resource Capacity on Smes Performance in North Sumatera Noviani; Erlina; Iskandar Muda; Keulana Erwin; Agung Wahyudhi Atmanegara
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.v7i3.2377

Abstract

This study investigates the effects of digital information technology, digital marketing, and human resource capacity on SME performance in North Sumatera. Although numerous prior studies have examined these variables separately, a significant gap persists regarding their synergistic effects, especially among SMEs in developing regions. To address this gap, the present study developed an integrated model using an explanatory research design. Data were collected through a survey of 232 SMEs that actively adopt digital technology in North Sumatra Province, representing a targeted sample of digitally active small and medium enterprises in a developing region. The data were analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) due to its suitability for examining complex relationships in a predictive, non parametric manner with relatively small sample sizes. The results indicate that all three variables exert positive and significant effects on SME performance, with digital marketing emerging as the strongest predictor. These findings underscore the importance of resource integration in enhancing SME competitiveness in emerging economies.
Green Accounting Policy and Green Fiscal Policy on Regional Revenues in Supporting Sustainable Mangrove Ecosystems Mangrove Ecosystem Conservation in Jayapura, Papua Otniel Safkaur; Aaron Asi Maruli Simanjuntak; Orpa Momot
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.v7i3.2395

Abstract

The important issue of mangrove conservation is an element of sustainable development, presenting new opportunities for coastal protection, carbon sequestration, and sustainable improvement of community welfare. Green accounting and green fiscal policy influence regional revenue in mangrove conservation. This study uses a quantitative approach with panel data regression on 229 observations taken from regional regulations, budget realization, and development planning documents for the 2017–2025 period at the regional government level, which is still limited, especially in Papua and Jayapura. The results of the panel data regression study indicate that green accounting has a positive and significant impact on regional revenue. These findings demonstrate the relationship between public sector accounting and environmental policies for regional governments to design environmentally based fiscal policies. This study is designed to develop an empirical model integrating green accounting, green fiscal policy, regional revenue, and mangrove conservation in the context of the Papua/Jayapura regional government. Unlike previous studies that focused on the general environmental corporate sector, this study shows how accounting instruments and regional fiscal policies can support mangrove conservation and improve regional fiscal performance. These findings contribute to the literature on how the implementation of green accounting and regional revenue can improve transparency and mangrove forest rehabilitation. The integration of regional financial systems strengthens policy sustainability for stakeholders. This study has limitations in developing fiscal policies with measurable environmental benefits and coastal ecosystem sustainability. Overall, this study shows that successful mangrove forest conservation requires synergy between environmental accounting systems and regional fiscal commitments.
Cloud Accounting, Artificial Intelligence, and Machine Learning in Digital Financial Applications: Implications for MSME Accounting Information in South Sumatra Lesi Hartati; Haryono Umar; Lilis Puspitawati; Raja Haydar Alibi
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.v7i3.2416

Abstract

Many MSMEs still do not understand the use of digital financial applications as a widespread issue and require optimal implementation of features available in artificial intelligence and machine learning to become drivers of accounting practices. Referring to the Technology Acceptance Model (TAM) theory, how someone accepts and uses information technology is influenced by two main factors, namely Perceived Usefulness, namely the belief that the use of technology will improve performance, productivity, effectiveness, and work results, second, perceived ease of use, namely the belief that technology can be used easily without requiring great effort, this requires cloud-based accounting to strengthen digital payments. This study was designed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The empirical results of this study confirm that Cloud accounting has an impact of (β = 0.42) on digital financial applications, followed by Artificial Intelligence (β = 0.35) and Machine Learning (β = 0.28). Digital financial applications have a positive and significant impact on accounting information quality (β = 0.28). This suggests that digital financial applications can improve perceived usefulness and ease of use through automated transaction recording, real-time financial analysis, and fast and accurate financial reporting. These findings demonstrate that technology investment relies heavily on employee understanding and skills to improve organizational performance and enhance collaboration between users. This study has limitations due to its dynamic nature, which follows the development of digital financial applications, which are subject to change along with technological innovation, feature updates, and changes in user behavior, as well as the ability to predict future financial analysis.
Understanding Individual Tax Compliance in Indonesia: Evidence from a Qualitative Survey Using Thematic Analysis of Taxpayer Perceptions Primandita Fitriandi; Supriyadi; Nur Farida Liyana; Agus Puji Priyono
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.v7i3.2441

Abstract

This study examines individual taxpayer compliance within the context of Indonesia’s heterogeneous tax system, where low compliance remains a persistent challenge in optimizing state revenue. Addressing the limited use of qualitative, perception-based approaches in prior tax compliance research, this study extends existing multi-factor frameworks by offering a qualitative and integrative perspective on how cognitive, administrative, and psychological factors interact in shaping taxpayer behavior. A qualitative survey design was employed using a single open-ended question asking respondents to explain the main factors influencing individual tax compliance. Data were collected through an online questionnaire distributed to individual taxpayers from diverse professional backgrounds using purposive sampling. A total of 304 responses were obtained, of which 284 valid responses were analyzed. The data were processed using thematic analysis supported by NVivo to identify key patterns and themes derived from respondents’ narratives. The findings indicate that tax awareness and tax knowledge emerge as the most prominent themes associated with compliance behavior, followed by administrative factors, perceived benefits, and trust in government, while social influence and sanctions appear less significant. These results suggest that taxpayer compliance is more closely associated with internal motivations and system-related experiences than with external pressures. The relatively open-ended nature of responses provides contextual insights into how taxpayers interpret their obligations and the tax system. This study highlights the importance of strengthening targeted tax education, simplifying digital tax services, enhancing transparent communication of tax benefits, and reinforcing trust in government as key strategies to improve taxpayer compliance in Indonesia.
Revisiting the Relationship Between Financial Performance, ESG, and Firm Value: Evidence from Indonesian Non-Financial Listed Firms Agung Dinarjito; Zef Arfiansyah; Sandi Setiadi
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.v7i3.2495

Abstract

Environmental, social, and governance (ESG) performance has received growing attention from investors, regulators, and corporate managers as sustainability considerations become increasingly integrated into business decision-making. However, evidence regarding the relationship between ESG performance and firm value remains inconclusive, particularly in emerging markets. Moreover, previous studies have typically examined financial performance and ESG performance separately or focused exclusively on either aggregate ESG scores or individual ESG dimensions, limiting a comprehensive understanding of their relative importance in explaining firm value. This study investigates the influence of profitability, liquidity, solvency, firm growth, aggregate ESG performance, and the environmental, social, and governance dimensions on the firm value of Indonesian non-financial listed companies. Using panel data from 69 firms listed on the Indonesia Stock Exchange during 2022–2024, comprising 207 firm-year observations, the study employs a Random Effect Model with robust standard errors. Firm value is measured using the natural logarithm of share price (LnMV), while ESG data are obtained from Refinitiv. The results indicate that sales growth, as a proxy for firm growth, is the only variable positively and significantly associated with firm value. In contrast, profitability, liquidity, solvency, aggregate ESG performance, and the individual ESG dimensions do not exhibit statistically significant relationships with firm value. These findings suggest that investors place greater emphasis on firms’ growth prospects than on conventional financial indicators or ESG-related information when valuing Indonesian non-financial firms. The study contributes to the literature by providing recent evidence from an emerging-market context and by simultaneously evaluating financial performance, aggregate ESG performance, and individual ESG dimensions within a unified empirical framework.
The Effects of Green Accounting Disclosure, Eco-Efficiency, and Sales Growth on Firm Value: Evidence from IDX Energy Companies, 2020–2024 Bilqis Fathu Qodar; Willy Sri Yuliandhari
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.v7i3.2513

Abstract

Indonesia's energy sector faces growing pressure to align financial performance with environmental sustainability, particularly in pursuit of the Net Zero Emissions agenda. Despite substantial scholarly attention, the impact of sustainability oriented practices, including green accounting disclosure, eco efficiency, and sales growth, on firm value remains inconclusive. This uncertainty is particularly pronounced in emerging economies, where sustainability reporting frameworks are still evolving and have not yet reached full maturity. This study examines how these three variables influence firm value among IDX-listed energy companies. A quantitative explanatory design was applied using panel data regression on 100 firm-year observations from 20 companies over the 2020–2024 period, selected via purposive sampling, with analyses conducted in EViews 13. Sequential Chow, Hausman, and Lagrange Multiplier tests identified the Common Effect Model (CEM) as the most appropriate specification; heteroscedasticity was addressed using CEM with White Diagonal robust standard errors. Results show that green accounting disclosure exerts a positive and significant effect on firm value (β = 1.685753; p = 0.0199), while eco-efficiency produces a significant negative effect (β = −0.509943; p = 0.0021). Sales growth is non-significant (β = 0.005196; p = 0.6174). The overall model is significant (p = 0.0038), though explanatory power is limited (R² = 0.187). These findings reveal that investors interpret sustainability signals differently: environmental disclosure is positively valued, whereas ISO 14001-based eco-efficiency is associated with reduced market valuation, underscoring the importance of distinguishing environmental reporting from environmental management practices in firm valuation.
ESG Disclosure Component and Firm Performance in PROPER-Rated Indonesian Listed Firms: Evidence from ROA and Tobin’s Q Patricia Diana; Rosita Suryaningsih; John CG Lee
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.v7i3.2533

Abstract

Stakeholder demand for ESG disclosure has increased the need to examine whether sustainability-related information is associated with firm performance, particularly in emerging markets where prior findings remain mixed. Many previous studies treat ESG disclosure as an aggregate measure, leaving limited evidence on how environmental, social, and governance components are separately related to different performance outcomes. This study addresses this gap by examining component-level ESG disclosure among PROPER-rated Indonesian listed companies and comparing its association with accounting-based performance, measured by return on assets (ROA), and market-based performance, measured by Tobin’s Q. This study uses a quantitative approach with multiple linear regression/pooled OLS on data from Indonesian listed companies receiving PROPER ratings during 2021–2023. Using purposive sampling, the final sample consists of 26 companies and 78 firm-year observations. The results show that ESG disclosure components are associated differently with ROA and Tobin’s Q. For ROA, Environmental Score (E Score) and Social Score (S Score) are not statistically significant, while Governance Score (G Score) is positively significant. For Tobin’s Q, E Score, S Score, and G Score are statistically significant but E Score has negatively associated with Tobin’s Q. E Score shows a negative direction in both performance models, which may reflect additional compliance, reporting, monitoring, and environmental investment costs associated with environmental disclosure. In contrast, G Score is positively significant across both ROA and Tobin’s Q, indicating that governance disclosure is consistently associated with stronger firm performance. This study contributes to ESG literature by providing component-level evidence from PROPER-rated Indonesian listed firms and by distinguishing between accounting-based and market-based performance measures.
Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee Hidayat Darwis; Supriatiningsih Supriatiningsih; Samukri Samukri
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.v7i3.2547

Abstract

This study seeks to examine the impact of the Fraud Pentagon factors pressure, opportunity, rationalization, competence, and arrogance on financial statement fraud within Indonesian State-Owned Enterprises (SOEs), while also investigating the moderating influence of the audit committee on this relationship. The research used a quantitative methodology, analyzing panel data from 16 state owned enterprises listed on the IDX from 2021 to 2025, yielding 80 balanced panel observations. Panel regression analysis was performed, using the FEM as determined by the Chow and Hausman tests. Financial statement fraud was assessed using the F-Score model, while the audit committee was evaluated as a moderating variable via MRA. The findings indicate that pressure, opportunity, and arrogance positively and significantly influence financial statement fraud, whereas rationalization and competence do not. Regarding the moderating role of the audit committee, the results show that the audit committee significantly weakens the relationship between opportunity and financial statement fraud at the 5 percent significance level. Meanwhile, the moderating effects on the relationships between pressure and financial statement fraud and between arrogance and financial statement fraud are only marginally significant at the 10 percent significance level. No significant moderating effects were found for rationalization and competence. This study contributes to the development of Fraud Pentagon Theory and Agency Theory by emphasizing the importance of monitoring effectiveness in preventing fraudulent financial reporting in SOEs.
ESG, Profitability and Leverage on Tax Aggressiveness: The Moderating Role of Firm Size in IDX-Listed Firms, 2020-2024 Nabila Faiza Hakim; Kurnia
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.v7i3.2593

Abstract

This research examines the effect of ESG, profitability, and leverage on tax aggressiveness, measured by the Cash Effective Tax Rate (CETR) with firm size as a moderating variable. The analysis focuses on firms listed on the Indonesia Stock Exchange from 2020-2024 period. Since the regression model uses CETR directly as a dependent variable, a lower CETR value indicates higher tax aggressiveness, while a higher CETR value indicates lower tax aggressiveness. Therefore, a negative regression coefficient is interpreted as an increase in tax aggressiveness, whereas a positive coefficient indicates a decrease in tax aggressiveness. A quantitative approach was employed using panel data regression and Moderated Regression Analysis (MRA). This study sample consisted of 41 companies selected via purposive sampling, resulting in 205 observations. The results show that ESG and profitability did not show a significant effect on tax aggressiveness. However, the study found that leverage has a statistically significant impact on tax aggressiveness. Furthermore, firm size weakness the effect of leverage on tax aggressiveness, thereby moderating the relationship between leverage and tax aggressiveness. In contrast, firm size does not exert a significant moderating effect on the relationships between ESG and tax aggressiveness, nor between profitability and tax aggressiveness. Although ESG performance and profitability do not significantly explain corporate tax aggressiveness during the study period, the findings indicate that debt policy remains the primary determinant of corporate tax aggressiveness.

Page 28 of 29 | Total Record : 281

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