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Claudia Wanda Melati Korompis
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INDONESIA
Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 162 Documents
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Measuring the Performance of Batam City Government Using the Balanced Scorecard (BSC) Model PERMATASARI, Rizka Arsyntha; NGALIMAN, Ngaliman; YANTI, Sri
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1571

Abstract

This study aims to measure the performance of the Batam City Government using the Balanced Scorecard (BSC) approach as a comprehensive performance measurement model. The BSC evaluates four main perspectives: financial, customer (public), internal processes, and organizational learning and growth. This study employs a qualitative descriptive approach, which is suitable for gaining an in-depth understanding of complex phenomena, particularly those related to organizational behavior and public administration. The research was conducted in Batam City, Indonesia, during the period from January to May 2025. The findings indicate that the implementation of BSC provides a holistic overview of budget management effectiveness, public service quality, internal process efficiency, and human resource development within the Batam City Government. The study also reveals that integrated performance measurement can enhance accountability, transparency, and the overall quality of governance. Therefore, the application of BSC in the public sector is considered a relevant strategic tool to support planning and more targeted decision-making.
The Effect of Competence, Information Technology and Complaint Handling on Customer Satisfaction Intervening Service Quality PURNOMO, Edy; NGALIMAN, Ngaliman; YANTI , Sri
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1572

Abstract

The public satisfaction index value for the services of the Kijang Class III Port Authority and Harbormaster Office, Riau Islands, is in the poor category, due to customer satisfaction issues related to service quality, employee competence, information technology utilization, and complaint handling. This mixed-methods study aims to examine the relationship between competence, information technology utilization, and complaint handling on customer satisfaction in the intervening period. Service quality. It was concluded that competence, complaint handling, and service quality had a significant positive effect on customer satisfaction. Furthermore, competence and complaint handling had a significant positive effect on service quality. Then, the use of information technology had a positive but insignificant effect on customer satisfaction. Furthermore, complaint handling did not have a significant positive effect on service quality. Then, service quality was able to intervene in the influence of competence and information technology utilization in a significant positive way on customer satisfaction, but was unable to intervene in the influence of complaint handling on customer satisfaction. It is recommended to the leadership elements of the agency, among others, to optimize the condition of the technology infrastructure and create a training program to improve the basic skills of officers in using technology in communicating information to customers and prioritize the main targets of service performance to be oriented towards optimizing complaint handling.
Determination of Competence, Service Excellen, And Application of System Management Information on the Performance of District Employees in Karimun Regency Through Job Satisfaction as an Intervening Variable LIHARYANTI, Uci; NGALIMAN, Ngaliman; YANTI, Sri
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1573

Abstract

The performance achievement of employees in the Karimun Regency Districts was not achieved according to the target, due to employee dissatisfaction, competence, excellent service and the application of management information systems. This mixed-method study aimed to determine the role of job satisfaction on competence, excellent service and the application of management information systems on employee performance. It was concluded that competence and positive job satisfaction significantly determine employee performance. Excellent service and the application of management information systems do not significantly determine employee performance. Furthermore, competence, excellent service and the application of management information systems positively and significantly determine job satisfaction. Then job satisfaction is able to intervene positively significantly with perfect determination of competence, excellent service and the application of management information systems on employee performance. This means that competence and satisfaction have a significant impact on employee performance. At the same time, excellent service and the application of management information systems have not had a significant impact. Furthermore, competence, excellent service and the application of management information systems have a significant impact on job satisfaction. Then job satisfaction can perfectly strengthen the influence of excellent service and the application of management information systems on employee performance, but competence can be partially strengthened.
The Effect of Institutional Ownership on Firm Value with Tax Avoidance as a Mediating Variable KAWITRI, Aureola Beatriz; IFADA, Luluk Muhimatul
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1582

Abstract

Firm value is crucial for a company because it reflects investor perceptions of the company's performance and prospects, which ultimately impacts share prices and shareholder wealth. Shares owned by institutions can control and minimize agency costs, thereby preventing tax evasion. This study aims to analyze the effect of institutional ownership on firm value, with tax avoidance as a mediating variable. A quantitative approach was specifically used in this research. This quantitative approach was used in this research because the data used are numerical and will be analyzed statistically. This study uses secondary data in the form of documentation, which is obtained and collected indirectly. The study population was food manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Purposive sampling was used to obtain 138 samples. This study utilized secondary data from financial statements. The results showed that institutional ownership had a significant negative effect on firm value, but had no significant effect on tax avoidance. The Sobel test showed that tax avoidance did not mediate the effect of institutional ownership on firm value.
Public Service Innovation Through E-Government: A Case Study of the Bandung District Court, Class 1a Special SHABIRA, Azka Lina Sani; TINDAON, Susi Susanti; SUDRAJAT, Achmad Sodik; HARAHAP, Anggi Syahadat 
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1611

Abstract

Digital transformation in the judicial sector represents a key aspect of e-Government implementation, aimed at enhancing the effectiveness, transparency, and accountability of public services. The Supreme Court of the Republic of Indonesia has developed various technology-based innovations, including the Case Tracking Information System (SIPP), e-Court, Integrated Service Center (PTSP) Online, and the Supervisory Information System (SIWAS). The Bandung District Court Class 1A Special, as one of the courts with a high caseload, faces an urgent need to adopt digital service innovations. This study aims to analyze the implementation of e-Government-based public service innovations in the Bandung District Court Class 1A Special. A qualitative approach with descriptive analysis was employed, supported by secondary data from regulations, official Supreme Court reports, and SIPP records of the Bandung District Court. The analysis was carried out using the SWOT-TOWS framework to identify enabling factors, barriers, and opportunities for system development. The findings indicate that e-Government innovations have improved service accessibility, accelerated administrative processes, and strengthened case transparency. However, challenges remain, including limited platform integration, non-real-time data updates, uneven human resource capacity, and low levels of digital literacy among users. The proposed optimization strategies include enhancing system interoperability, providing intensive training for court staff, and strengthening technical regulations to ensure consistent implementation. This study contributes theoretically to the discourse on e-Government-based public service innovation and offers practical recommendations for the Supreme Court and district courts in building more responsive, transparent, and sustainable public services.
Gender Analysis of Understanding the Tax Harmonization Law and Government Treasurer Competence in Tax Compliance (Case Study at the Education Standards, Curriculum, and Assessment Agency) PALUPI, Retno; HIDAYAH, Nurul
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1617

Abstract

The purpose of this study is to examine and analyze the understanding of the tax regulation harmonization law and the competence of government treasurers towards tax compliance from the perspective of male and female genders. Tax compliance research is often conducted on MSMEs; the author chose government treasurers as a novelty from previous studies. The population of this study was government treasurers at the Education Standards, Curriculum and Assessment Agency. The data collection method was carried out by distributing questionnaires to taxpayer treasurers. The data processing technique used was Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The results of the study indicate that 1) Understanding of knowledge of the HPP Law (male gender) has a positive effect on tax compliance. 2) Understanding of knowledge of the HPP Law (female gender) has a positive effect on tax compliance. 3) Competence of government treasurers (male gender) has a positive and significant effect on treasurer tax compliance. 4) Competence of government treasurers (female gender) has a positive and significant effect on treasurer tax compliance. This study is expected to be used as a reference for further research and provide input for the government in order to create policies related to tax regulations to facilitate government treasurers in carrying out their tax obligations.
The Effect of Earnings Management and Tax Planning on Firm Value Moderated by Earnings Persistence ARDIANSYAH, Fery; HIDAYAH, Nurul
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1623

Abstract

This study examines the effect of earnings management and tax planning on firm value, with earnings persistence as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative observational design, the research is based on secondary data from annual financial statements, comprising 113 observations selected through purposive sampling. Earnings management was measured by the Modified Jones Model, tax planning by the Effective Tax Rate (ETR), firm value by Tobin’s Q, and earnings persistence by changes in pre-tax income relative to total assets. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26. The results reveal that both earnings management and tax planning significantly and negatively affect firm value, while earnings persistence has no significant effect and fails to moderate these relationships. The study’s novelty lies in employing earnings persistence as a moderating variable, which enriches the existing literature on firm value determinants. These findings reinforce signaling theory, suggesting that opportunistic managerial practices diminish market perception. The implications offer valuable insights for managers, investors, and regulators in assessing financial reporting quality and corporate governance.
The Effect of Profitability, Liquidity and Leverage on Tax Avoidance in Property Companies Listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 Period MURDIYANTI , Murdiyanti; HIDAYAH, Nurul
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1625

Abstract

This study aims to examine and analyze the influence of profitability, liquidity, and leverage on tax avoidance. This study observed 58 property companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study used a quantitative approach using cross-sectional data, which was then analyzed using multiple linear regression analysis using the SPSS application. Secondary data for this study came from the Financial Reports of Property Companies in Indonesia. The results showed that the independent variable, profitability, significantly influenced the dependent variable, tax avoidance. The effective tax rate or large tax burden of property companies can encourage them to engage in tax avoidance. Conversely, the independent variables, liquidity and leverage, did not significantly influence the dependent variable, corporate tax avoidance.
Evaluation of the Implementation of Government Accounting Standards Statement Number 02 Concerning Budget Realization Reports (Case Study at the Regional Revenue Service of Biak Numfor Regency) MBAUBEDARI, Aryandum; MORASA, Jenny; MARADESA, Djeini
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1627

Abstract

This research aims to evaluate the implementation of the Budget Realization Report Statement at the Regional Revenue Service of Biak Numfor Regency for the period 2020 and 2021 based on Regulation No. 71 of 2010 concerning Government Accounting Standards. This study employs a qualitative method with a descriptive approach, which aims to describe the actual condition of the research object at the time the research was conducted directly. Data collection techniques use interviews and documentation. The results of the research show that overall, the Regional Revenue Service of Biak Numfor Regency has implemented LRA Reporting in accordance with PSAP No. 02 except for transfer accounts, financing and Budget Financing Excess (SILPA) and/or Budget Financing Excess Difference (SIKPA) caused by these accounts. It is not a component of the main duties and functions of the Regional Revenue Service of Biak Numfor Regency. This demonstrates adherence to government accounting standards and supports the realization of transparency and accountability in regional financial management. Nevertheless, this study opens opportunities for further research on the effectiveness of accrual-based SAP implementation in other regions, particularly in evaluating the quality of implementation and the challenges faced by local governments in maintaining consistency in financial reporting.
Business Strategy, Audit Quality, And Independent Commissioners on Earnings Management: The Moderating Role of Media Coverage KUSNADI, Eko Widianarko; HIDAYAH, Nurul
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1631

Abstract

This study investigates the influence of business strategy, external audit quality, and independent commissioners on earnings management, with particular attention to the moderating effect of media coverage. By applying purposive sampling, this study obtained 224 firm-year observations from 56 consumer non-cyclical firms listed on the Indonesia Stock Exchange over the period 2021–2024. This study conducted the data analysis using panel data regression and moderated regression analysis (MRA). The results indicate that business strategy has a significant effect on earnings management, while external audit quality does not. This study also discovered that independent commissioners significantly impact earnings management. The moderation test reveals that media coverage has no significant moderating effect on the relationship between business strategy or external audit quality and earnings management; however, it strengthens the monitoring function of independent commissioners in mitigating earnings management. These findings imply that external monitoring in the form of media exposure reinforces the role of independent commissioners as an internal governance mechanism, thereby encouraging higher-quality financial reporting practices and supporting effective corporate governance.

Page 13 of 17 | Total Record : 162

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