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INDONESIA
Jurnal Riset Akuntansi Kontemporer
Published by Universitas Pasundan
ISSN : 20885091     EISSN : 25976826     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 205 Documents
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DIGITAL TRANSFORMATION AS A MODERATOR: EXAMINING ENVIRONMENTAL DISCLOSURE, INNOVATION CULTURE, AND TAX AVOIDANCE IN INDONESIA Risa, Nurma; Murwaningsari, Etty; Mayangsari, Sekar; Mahfar, Rosmawati
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.42862

Abstract

This study develops a robust measure of corporate tax avoidance by decomposing the book-tax difference (BTD) into permanent and temporary components. Furthermore, it examines the moderating role pf digital transformation in the relationship between environmental disclosure, innovation culture and tax avoidance. The study employs Moderated Regression Analysis (MRA) to test the hypothesis. The sample comprises 620 observations from 310 company listed on The Indonesia Stock Exchange (IDX) for 2023-2024 period, excluding the financial and service company. The results indicates that the proposed corporate tax avoidance measure is robust compared to extant measurements. The study finds that environmental disclosure has a significant negative effect on tax avoidance, whereas innovation culture exhibits no significant influence. Furthermore, digital transformation strengthens the negative impact of environmental disclosure on tax avoidance; however, it does not moderate the non-significant relationship between innovation culture and tax avoidance. This finding suggests that integrating digital transformation with transparent environmental disclosure can serve as an effective corporate governance mechanism to mitigate tax avoidance.
STRATEGIC MANAGEMENT ACCOUNTING AND COMPETITIVE ADVANTAGE: A SCOPUS BIBLIOMETRIC ANALYSIS Aulia, Amira; Soenaria, Syaiful; Tanzil, Nanny
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43073

Abstract

This study addresses the limited understanding of the intellectual structure and evolution of research on strategic management accounting (SMA) and competitive advantage. The study aims at mapping key themes and emerging directions in this field. Using a bibliometric approach, 159 Scopus-indexed documents were analyzed through co-word and thematic mapping techniques. The findings show increased publication growth after 2018 and reveal a dual structure: a traditional core focused on cost and competition, and an emerging stream linking SMA to decision-making and performance. The study implies that SMA is evolving as an information capability, while AI, supply chain, and sustainability remain promising research areas.
INSTITUTIONAL DETERMINANTS OF LOCAL FINANCIAL SUSTAINABILITY IN INDONESIA: A MULTIDIMENSIONAL INDEX APPROACH Kustiani, Nur; Aryati, Titik; Herawaty, Vinola; Sustiyo, Joko
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43105

Abstract

Indonesia faces an accountability contradiction where nearly all local governments achieve Unqualified (WTP) audit opinions despite persistent vertical fiscal imbalances and high dependency on central transfers. Addressing the normative shifts introduced by Law No. 1 of 2022 (UU HKPD), this study develops a Local Financial Sustainability (LFS) Index that bridges IPSASB RPG 1 with specific national pillars, namely spending quality and local independence. Analyzing 404 local governments over the 2022–2023 period using Panel Corrected Standard Error (PCSE), the findings reveal that spending efficiency and budget transparency are potent drivers of financial sustainability, signaling managerial effectiveness and reduced agency costs. Notably, contrary to sticky cost theory, administrative intensity exhibits a strong positive influence, acting as a proxy for the institutional capacity required for regulatory transitions. This research redefines fiscal health through productive expenditure and institutional maturity. Practically, the LFS Index provides a self-assessment tool and a performance-based framework for central policymakers in the UU HKPD era.
TAX INNOVATION, DIGITAL PAYMENT SYSTEMS, AND FINANCIAL SUSTAINABILITY OF MSMES: TAX COMPLIANCE AS MEDIATING Heliani, Heliani; Rusdiansyah, Nurul
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43213

Abstract

Formally registered MSMEs in Indonesia face growing fiscal and technological pressures that may affect their financial performance and long-term sustainability. This study aims to examine how tax innovation and payment system digitalization influence financial performance and financial sustainability through tax compliance. Using an explanatory quantitative design, data were collected from 455 formal MSMEs through a structured questionnaire and analyzed using SEM-PLS. The findings show that tax compliance significantly improves financial performance and financial sustainability and partially mediates the effects of tax innovation and digital payment systems. In addition, tax innovation and digital payment adoption directly strengthen compliance and contribute positively to financial outcomes. These results indicate that sustainable MSME finance depends not only on operational efficiency but also on institutional adaptation and compliant fiscal behavior. This study contributes to MSME taxation literature by integrating agency and institutional perspectives to explain the role of compliance in strengthening financial sustainability.
MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE Musyaffi, Ayatulloh Michael; Khairunnisa, Hera; Wastuti, Wahyu; Purwohedi, Unggul; Yusuf, Muhammad; Sudiati, Rochma; Wolor, Christian Wiradendi; Adha, Maulana Amirul
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43229

Abstract

Tax compliance plays a pivotal role in strengthening regional fiscal capacity. This study aims to map the determinants of tax compliance by analyzing taxpayers’ perceptions of awareness, service quality, public policy evaluation, and monitoring mechanisms, employing a descriptive quantitative approach. A total of 354 valid responses were obtained through accidental sampling in public activity centers. Data were analyzed using Importance–Performance Map Analysis (IPMA) to identify strategic priorities. The findings show taxpayers’ awareness and compliance demonstrate the highest performance, while service quality, policy evaluation, and monitoring remain at a moderate level. This study provides evidence-based insights to support the enhancement of regional tax administration and the formulation of more effective tax policy reforms.

Page 21 of 21 | Total Record : 205

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