Ilomata International Journal of Tax and Accounting
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.
Articles
241 Documents
<![CDATA[Market Risk Disclosure: A Study on Systemic Banks in Indonesia ]]>
<![CDATA[Hendri Setyawan]]>;
<![CDATA[Edy Suprianto]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i3.507
<![CDATA[This study was conducted to determine the extent to which the disclosure of market risk, especially the risk of the market carried out by banks in Indonesia. Observation of the disclosure in this study using method by Scannella and Polizzi (2018) which carried out quantitative and qualitative assessment. This study focuses on four banks in Indonesia that have a systemic impact and have Islamic subsidiaries. The year of observation is for three years from 2018 to 2020. The results showed that that in general using checklist provided by Scannella and Polizzi, (2018) the results show insufficient image of market risk disclosure among Indonesian large banks. For instance, graphical information about Value at Risk (VaR), back testing, and also stress testing. Furthermore, information about expected shortfall need to be more expanded.]]>
<![CDATA[The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance ]]>
<![CDATA[Rutmada Silalahi]]>;
<![CDATA[Panubut Simorangkir]]>;
<![CDATA[Taufiq Akbar]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i3.514
<![CDATA[This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 <0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 <0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 < 0.05.]]>
<![CDATA[Effectiveness of Collection of Land and Building Tax in the Rural and Urban Sector (PBB-P2) Receivables in Increasing the Realization of Revenue in the Revenue Agency of Bekasi City Area in 2019-2021 ]]>
<![CDATA[Citra Novlyani]]>;
<![CDATA[Dinda Annisa Darmawan]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i3.531
<![CDATA[Local taxes are taxes collected and managed by local governments to fund all government functions and local development. The Local Revenue Board is a local apparatus that functions to manage all types of revenue and local wealth income, one of which is Land and Building Tax in the Rural and Urban Sector (PBB-P2). The high amount of PBB P2 receivables in Bekasi City is due to problems in the implementation of tax collection. This research was conducted to determine the effectiveness of the PBB-P2 Receivable Collection in Bekasi City and the obstacles and efforts done in the collection of PBB-P2. The researcher used research methods descriptive qualitative. Data collection from this research is by interview, observation, and documentation. The result of this research shows that the effectiveness of Land and Building Tax in the Rural and Urban Sector collection of receivables in increasing the realization of Revenue is less effective when viewed from the non-achievement of the revenue target in 2021 with a percentage of 77.46% and the high number of PBB-P2 receivables which continues to increase every year. Less effective collection of PBB-P2 receivables in the City Bekasi is caused by several obstacles that occur such as lack of awareness of taxpayers, uneven socialization, lack of quality and quantity of human resources, and limited facilities and infrastructure. The efforts made by the Local Revenue Board of Bekasi City are to socialize along with banks to make it easier for taxpayers to make payments and cooperate with the Executive Unit for Integrated Service of sub-districts, villages, and neighborhood/hamlets.]]>
<![CDATA[Restaurant Tax Audit Analysis in the Order to Test Taxpayer Compliance at Suku Badan Pendapatan Daerah Kota Administrasi Jakarta Selatan in 2021 ]]>
<![CDATA[Alief Ramdan]]>;
<![CDATA[Tuaraja Simon Sinaga]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i3.532
<![CDATA[Based on temporary research, there are still many taxpayers who are not obedient in fulfilling their taxes, such as paying taxes not on time and not by the amount of tax owed. This study aims to find out and analyze the Restaurant Tax Audit Analysis in the Framework of Testing Taxpayer Compliance at the South Jakarta City Administration Regional Revenue Tribe in 2021. The research method used in this study is a qualitative descriptive method. The criteria for the sources that the author uses as informants (parties/interviewees) in this study are those who control and understand the conditions of the research object, who are involved or occupy positions related to the topic under study, and have sufficient time to be interviewed. Restaurant Tax Audit in the Context of Testing Taxpayer Compliance at the Regional Revenue Sub-District of the City of South Jakarta Administration has been carried out well, especially from the audit procedures and audit results, but the ability of the tax authorities still needs to be improved.]]>
<![CDATA[Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency ]]>
<![CDATA[Rahadi Pratomo Singgih]]>;
<![CDATA[Siffa Fitri Anisa]]>;
<![CDATA[Mira Permatasari]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i3.533
<![CDATA[This study analyzed the implementation of entertainment tax collection policies to increase local tax revenue at the Regional Revenue Agency of DKI Jakarta. This study uses a qualitative descriptive method with the object of research based on primary data (interviews) and secondary data (field research). This study uses the concept of Edward III's theory, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the entertainment tax policy is not optimal because there are still constraints in the communication aspect, namely the lack of direct socialization with entertainment taxpayers, which causes a lack of understanding of taxpayers about local taxes from the information aspect there are still problems with entertainment providers who have not been registered and registered businesses. entertainment as a tax object, as well as the lack of human resources in implementing policies, can affect entertainment tax revenues.]]>
<![CDATA[Analysis of the Quality of Public Services on Imported Consigned Goods for Use in Realizing Excellent Service at KPPBC Type C Intermediate Customs Post Office Pasar Baru in 2018 ]]>
<![CDATA[Eko Tjahjono]]>;
<![CDATA[Pebriana Arimbhi]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i3.534
<![CDATA[Public services are seen as evidence of a direct relationship between the government and the community in providing the best service following service standards and being able to satisfy the parties served. KPPBC TMP C Pasar Baru Post Office in carrying out its duties and functions to realize its vision and mission is required to realize good governance and continue to maintain and improve service quality to be able to provide excellent service by referring to the provisions of the applicable Customs and Excise Law. The purpose of this study is to analyze the quality of public services for imported goods sent for use in realizing excellent service at KPPBC TMP C Pasar Baru Post Office in 2018. The analytical method used in this study is the descriptive analysis by conducting interviews with various informants such as users services, academics, or tax authorities. The results of the study indicate that there is still a lack of service quality and service performance achievements in realizing excellent service, namely: average service performance achievements, have not achieved very good performance; the quality of physical evidence services is still lacking, among others: there are no facilities for service users with special needs; there is no television monitor in the service room related to the mechanism or methods of managing consignments; less stable internet network facilities; the facilities for implementing PIB PDE (online) are not yet ready; and service rooms that are less clean, tidy and comfortable; the quality of service reliability is still lacking, among others: lack of discipline of officers for absenteeism in the system and being at the place of duty during working hours; have not implemented PIB service by PDE (online); unclear information service telephone number; the quality of responsiveness is still lacking, among others: slow response to questions via email and lack of socialization and education to the public.]]>
<![CDATA[Biological Asset Disclosure in Indonesia ]]>
<![CDATA[Aminah Aminah]]>;
<![CDATA[Djoko Suhardjanto]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Jaka Winarna]]>;
<![CDATA[Dea Oktaviana]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i4.561
<![CDATA[The development of companies in the agricultural sector is supported by the availability of information, which is also a consideration for decision-making by company owners or company management. As a result, the company's annual report must include as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not fully disclosed their biological assets. The focus of the research is to observe how biological assets, company growth, auditor type, and public ownership influence biological assets disclosure. Plantation & crops companies listed on the Indonesia Stock Exchange (IDX) are the population for this study, with a total of 25 entities. 13 out of 25 companies became the research sample taken using a purposive sampling method. The research technique uses panel data regression in Eviews 10. The findings of this study are biological assets intensity and auditor type have a significant positive impact on biological assets disclosure. Company growth has an insignificant positive effect on the disclosure of biological assets, public ownership has an insignificant negative effect on the disclosure of biological assets.]]>
<![CDATA[Pentahelix Collaboration in Improving Taxpayer Compliance ]]>
<![CDATA[Notika Rahmi]]>;
<![CDATA[Selvi Selvi]]>;
<![CDATA[Agitta Sofyan Purwaningtyas]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i4.562
<![CDATA[The government has made various efforts to improve taxpayer compliance but the efforts that have been made have not been effective enough. Collaboration between stakeholders is needed in harmonizing and synergizing all components of taxpayers. This study was conducted with the aim of analyzing pentahelix collaboration in improving taxpayer compliance at Cimanggis Tax Office. The study used descriptive qualitative methods with data collection techniques through observation, interviews and literature study. The results of the study show that collaboration has been carried out by the government well by involving various parties who take an active role, namely the private sector, academia, the media and the community. Each party has its own role in helping improve taxpayer compliance. In its implementation there are several obstacles, but coordination continues to be carried out together to carry out the commitments that have been made.]]>
<![CDATA[Effects of Corporate Governance Disclosure on Profitability of Public Listed Firms in Tanzania ]]>
<![CDATA[Beny Mwenda]]>;
<![CDATA[Magwana Ngollo]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i4.565
<![CDATA[This study investigated the effect of corporate governance information (CGI) disclosure on profitability of firms listed in the Dar es Salaam Stock Exchange (DSE). 21 listed companies were studied for a period ranging from 2006 to 2021 using a mixed research method with an explanatory sequential design. Return on equity (ROE) and Return on Assets (ROA) were employed as dependent variables in the panel data analysis. CGI disclosure was an independent variable. Geographical diversification, firm age, firm size, and sales growth were the control variables. Secondary data was obtained from DSE. Qualitative data was gathered via semi-structured interviews. Thematic analysis and a random effect model with two estimates (1 and 2) were utilized to analyze qualitative and quantitative data respectively. The findings suggested that there was a positive and significant effect of CGI disclosure on firm profitability. The findings adds to the body of knowledge by signifying stakeholder’s theory. The study concluded that Disclosure of CGI may undeniably result in increased profitability. We recommended that firm managers should pay a closer look at CGI disclosure, enhance their disclosure practices, and invest in disclosure strategies that will benefit stakeholders.]]>
<![CDATA[An Analysis of the Effectiveness of Samsat J'bret Service (West Java Ngabret) during the Covid-19 Pandemic to Improve the Tax Compliance of Motorized Vehicles at the Office of Samsat Bekasi City ]]>
<![CDATA[Wuwuh Andayani]]>;
<![CDATA[Septa Prayoga]]>;
<![CDATA[Mainita Hidayati]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i4.570
<![CDATA[Taxes, both central and local taxes, are the main source of income for the state. One of the regional taxes is the Motorized Vehicle Tax (PKB) which is one source of income expected to help local governments in increasing Locally-Generated Revenue (PAD). This has prompted local governments to innovate tax payment services for motorized vehicles by utilizing increasingly advanced information technology which serves as an effort to break the chain of the spread of Covid-19. This study was conducted to analyze the effectiveness of the J’bret (West Java Ngabret) Samsat service system to improve taxpayer compliance in paying the motorized vehicle tax during the Covid-19 pandemic in Bekasi City, the obstacles that emerged, and the efforts made by the Samsat and taxpayers in realizing the effectiveness of the service system. The research method was a qualitative approach by employing a descriptive approach. The results of this study indicated that the J’bret Samsat service system has been effective and fully following the theory of effectiveness aspects according to Muasaroh (2013). Last, what needs to be improved was more campaigns held for taxpayers about the existence of a motorized vehicle tax payment service system through the Samsat J’bret.]]>
