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Ilomata International Journal of Tax and Accounting

ijtc
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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 241 Documents

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Competitive Performance Is Affected By A Competitive Strategy With Supply Chain Moderates Herlin Rosalina Febriyanti Herlin; Elva Nuraina Elva; Nur Wahyuning Sulistyowati Nur
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

This study aims to examine the effect of competitive strategies on company performance with supply chains as moderating. This type of research is quantitative research. The sampling technique was purposive sampling. Data analysis techniques used simple linear regression and subgroups using Moderated Regression Analysis. The results of the study show that competitive strategies have an effect on company performance. Supply chain as a moderating variable strengthens the relationship of competitive strategies to company performance. Low cost strategies and differentiation are used in measuring competitive strategies. Where differentiation strategies are more applied than low cost strategies due to the object of research in the fields of property, real estate, building construction that produces limited and unique products at high costs.

Decrease in Labor Levels in the Covid-19 Government Budget Lesi Hertati; Wahyudin Zarkasy; Mohammad Adam; Haryono Umar; Harry Suharman
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

The overall budget of the government affected by covid-19 plays an important role in contributing to the welfare of the people who are being hit by a corona outbreak and more importantly is how the government's focus in determining the composition of the government budget itself. Determination of the composition of the government budget is a strategic plan to achieve the population safety targets of the covid-19 outbreak and at the same time to emphasize the human resource sectors because all residents are required to lockdown. The government budget component is related to the provision of basic food and health assistance in the regions and the provision of basic community needs such as free food and free health. Government budget allocations to the food and health sectors for free encourage an increase in the corona outbreak so that the population death rate decreases more broadly. A small enemy that is not visible to the naked eye but enough to stifle the economy and employment so that development is stalled in all directions, poverty rates increase, economic growth is paralyzed. The government is responsible for the allocated financial allocations for health and food for the residents of their respective countries. The availability of food is influenced by the availability of local government budget in providing government policies. Regions that have better regional income budgets compared to other regions will tend to have high levels of regional income budgets. Government expenditure is closely related to community life processes due to the co-19 pandemic as a result of the government's success in handling co-19 nationally or regionally. This research method is descriptive and verification method, the analysis tool is structural equation modeling (SEM, Lisrel). The results showed that the decline in labor affected the Government Budget Period of the Covid-19.

Top Management Support Functions in Higher Education Management Accounting Information Systems Lesi Hertati; Nazarudin Nazarudin; Irlan Fery
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology / accounting information system activities on lecturer work reports, lecturer salaries and managers. College.

The Effect of Organizational Performance, Competitive Advantage on the Financial Sector of Chemical Manufacturing Industry in Banten Province Uli Wildan Nuryanto; Masyhudzulhak Djamil MZ; Achmad Hidayat Sutawidjaya; Ahmad Badawi Saluy
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

In the current dynamic business environment, the competition is getting stiffer and performance organizational becomes an issue, the characteristics that occurred in the industrial revolution 4.0. This condition requires organizations to increase their performance to be sustained. Competence and knowledge management as internal resources that refer to RBV are strengths that are very important as predictors in improving performance. For this reason, the study has explored the indicators of each of the predictors and also test the relationships between a latent variables that have been hypothesized. This research focuses on the industrial chemical manufactur in Banten Province Indonesia which is become the province with the third-largest number of chemical firms in Indonesia. Regarding the central bureau statistics of Indonesia, the values of productivity, and human resources capability from the downstream chemical manufacturing sector below the target. This research using the SEM-PLS method to measure 97 respondents from the level supervisor and managerial. The final results provide a positive and significant relationship between competence and knowledge management through competitive advantage and organizational performance. Competitive advantage also increases the relationship between competence and knowledge management through organizational performance. This result has implications for managerial levels to increase human resources performance so it can improve the firm competitive advantage.

Corporate Social Responsibility And Financial Ratio on Market Value Added Diyah Santi Hariyani; L. H. Almira Salatnaya; D.Dwi Mardani
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

The purpose of this study is to empirically examine the Effect of Corporate Social Responsibility (CSR) and Financial Ratio on Market Value Added (MVA), both simultaneously and partially. This research was conducted using a sample of 33 companies winning 2016 CSR and Top CSR 2017 Appreciation by determining their samples (purposive sampling) because there were certain considerations over a period of 2 years (2015-2016). The results of this study indicate that simultaneously the effect of CSR and Financial Ratio together does not significantly influence Market Value Added (MVA). And partially ISO9001, ISO14001, ISO26000, OHSAS18001, Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), Total Asset Turnover and Return on Sales do not significantly influence MVA. While partially only ESOP has a significant effect on MVA.

The Direction of Tax Policy in 2021 in the Context Increase Tax Revenue in the 19th COVID Recovery Agus Subagiyo; Diana Prihadini; Mainita Hidayati; Dwikora Hardjo; Pebriana Arimbhi
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

The COVID-19 pandemic has changed economic and social developments and arrangements throughout the world. This pandemic requires the Government together with elements of the community to make efforts to prevent the spread of the virus and economic recovery. In the context of maintaining sustainable development in the midst of dynamic fundamental challenges, the National Budget as an instrument of fiscal policy is designed to be more productive, effective, and efficient in order to accelerate economic growth for welfare and improve the government's balance sheet. Global economic activity has been disrupted due to lockdown policies in a number of Indonesia's major trading partners, which has reduced supply of important components for industries from abroad. The increasing exchange rate of the US dollar makes the price of imported materials more expensive. On the consumption side, many companies experience cash flow difficulties, thereby reducing their ability to pay taxes resulting in significant tax revenues such as Corporate Income Tax. Significant reduction in international trade activities also resulted in lower tax revenues from imports and import duties. Tax revenues also experienced pressure from falling world oil prices, minerals, and CPO which are important components in calculating oil and gas PPh and export duties. Tax revenue performance is expected to weaken in 2020 with a tax ratio potentially below 9 percent. The government has made the first policy of relaxing the taxation by reducing the burden of business activities and helping to improve the condition of the company's cash flow, especially during and after the COVID-19 epidemic. The company can use a reduction in corporate income tax rates, exemption from import PPh and certain sector import duties, as well as various other tax facilities to cover increases in input material prices and decreased sales so that it continues to operate normally. Both Governments have made efforts to expand the taxation base and improve tax administration. Third The addition of new tax objects, one of which the Government levies taxes on Trade through Electronic Systems (PMSE) and other object sources of excise products such as plastics, sweetened drinks, and fuel oil (BBM). Fourth, from the aspect of tax subject by extending the taxpayers (WP), which are sector-based and regional, increase WP voluntary compliance through effective education and service improvement, including the High Net Worth Individual (HNWI) group. The Fifth Government seeks to improve tax governance and administration starting from business processes, information technology, databases (core tax), organizations, and HR. From government policies in the effort to accelerate economic recovery, there are still various obstacles, especially in terms of regulations or policies prepared as well as technology as a means of infrastructure in supporting these regulations. The regulation or policy must touch on all aspects, namely aspects of tax law, aspects of tax justice, and aspects of the Double Tax Avoidance Agreement (P3B) for cross-border transactions.

Top Management Support Functions in Higher Education Management Accounting Information Systems Lesi Hertati; Rina Antasari; Nazarudin Nazarudin; Irlan Fery; Peny Cahaya Azwari; Otniel Safkaur
Ilomata International Journal of Tax and Accounting Vol. 2 No. 1 (2021): January 2021
Publisher : Yayasan Ilomata

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.

Policy Analysis of The Regional Government of Bengkulu Province in Supporting Fiscal Independence in The Autonomy Era Yohanes Susanto; Panji Suminar; Sugeng Suharto
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

This study aims to measure how the degree of fiscal independence of Bengkulu Province in the era of autonomy and to find out how the policies of the Bengkulu Province local government in supporting fiscal independence in the era of autonomy. This research uses descriptive quantitative method using secondary data. Data analysis was performed using multiple linear regression model data analysis techniques. Based on the results of the study, it is known that the degree of fiscal independence of Bengkulu Province in the period 2013-2017 is for the proportion of PAD to TPD obtained an average of 31.79% based on the interval scale is stated to be sufficient, BHPBP against TPD obtained an average result of 4, 37% based on the interval scale was stated to be very poor, while the DAU and DAK against the TPD obtained an average result of 54.30% with the interval scale declared very good. The policy of the Bengkulu Province local government in supporting fiscal independence has made policies to create a conducive climate for investors, policies to encourage regional economic growth and regional spending are strived to support the achievement of development goals effectively and efficiently

The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Vera Wulandari; Lesi Hertati; Rina Antasari; Nazarudin Nazarudin
Ilomata International Journal of Tax and Accounting Vol. 2 No. 1 (2021): January 2021
Publisher : Yayasan Ilomata

Leadership is a leader's way of influencing subordinates with certain characteristics so that they can achieve the desired goals. One of the factors for the success of a leader depends on the leadership techniques used in creating situations that cause the people they lead to arise awareness to carry out what they want. In other words, whether a leader is effective or not depends on how his ability to manage and apply his leadership pattern under the situation and conditions of the organization. Feelings related to job satisfaction and dissatisfaction tend to reflect the worker's assessment of current and past work experiences rather than expectations for the future. So it can be concluded that there are two important elements of job satisfaction, namely job values and basic needs. Work values are the goals to be achieved in doing work tasks. What is wanted to be achieved are work values that are considered important by individuals. It goes on to say that work values must match or help fulfill basic needs. Thus it can be concluded that job satisfaction is the result of labor which is related to work motivation with the degree of importance of job aspects for individuals. An individual will feel satisfied or dissatisfied with his work, which depends on how he perceives a match or contradiction between his desires and the results he gets. This research method is the method of exploration and verification, the analysis tool is structural equation modeling (SEM, PLS). The results showed that the influence of the Covid-19 crisis leadership style on job satisfaction has implications for company performance.

The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City Rissa Ayu Cameliawati; Ratih Kumala Ratih
Ilomata International Journal of Tax and Accounting Vol. 2 No. 1 (2021): January 2021
Publisher : Yayasan Ilomata

The number of motorized vehicles has increased from year to year, but this has not been matched by the increase in the number of vehicles that have re-registered at the SAMSAT (One Stop Integrated Service) Office in Bekasi City. With the activities of the investigating team, the investigating team plays an important role especially for tax actors who do not re-register at SAMSAT Bekasi City, where they remind taxpayers to pay motor vehicle tax. This study aims to analyze the effectiveness of the motor vehicle tax inspection team as well as the obstacles and efforts made in increasing motor vehicle tax revenue in Rawalumbu Village, Bekasi City. The author uses the theory of David Krech, Richard S, Cruthfied and Egerton L. Ballachey Danim (2012: 119-120) in a book entitled Leadership Motivation and Effectiveness. This research is expected to be useful academically and practically. The method used in this research is descriptive qualitative. The results showed that the performance of the motor vehicle tax inspection team in Rawalumbu Village, Bekasi City was effective when measured by Beni Pekei's (2016) effectiveness criteria with a score of 100.38%. The obstacles faced in the effectiveness of the investigating team are the distance that is too far, the taxpayer's data is not up to date, and inadequate supervision by P3DW and SAMSAT. Meanwhile, efforts have been made, among others, Rawalumbu Village to cooperate with investigative teams and sub-districts to update taxpayer data periodically and to conduct socialization and education to taxpayers.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Novianita Rulandari

Contact Email journal@ilomata.org

Phone +6281289935858

Journal Mail Official -

Editorial Address Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat

Location Unknown, Unknown INDONESIA

Abstract

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Contact Name
Novianita Rulandari

Contact Email
journal@ilomata.org

Phone
+6281289935858

Journal Mail Official
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Editorial Address
Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat

Location
Unknown,

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INDONESIA