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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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Determining Factors of Compliance in Paying Land and Building Tax DICRIYANI, Ni Luh Gede Mahayu; DEWI, Ni Luh Putu Sandrya; ARSANA, I Made Marsa
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.v4i1.1640

Abstract

Compliance level in PBB payments can be influenced based on a study from the Theory of Planned Behavior (TPB), compliance pay, Tax Land and Buildings of the United Nations, influenced by a number of main factors that are tax knowledge, fiscal awareness, firmness of sanctions and enforcement, as well as economic conditions. Objective study This For testing tax knowledge, fiscal awareness, firmness of sanctions and enforcement, as well as economic conditions for compliance in paying PBB. Implementation study. This was done on a mandatory basis in Taxes in Tabanan Regency. The research location determined by researchers due to Tabanan Regency has level low PBB compliance level. Retrieval sample done with the Purposive sampling technique. Research results show that hypothesis test results show that hypothesis third, that is, firmness sanctions and enforcement have no influence on compliance with paying the rejected PBB. The first, second and fourth hypotheses are accepted, namely, Tax knowledge has a positive effect on compliance in paying PBB, fiscal awareness has a positive influence on compliance in paying PBB and economic conditions have a positive influence on compliance in paying PBB.
Effectiveness of Internal Control of Supplier Debt Payment at Hotel X ANJANI, Anak Agung Istri Puspita; SEPTIVIARI, Anak Agung Istri M.
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.v4i2.1645

Abstract

This study aims to analyze the effectiveness of supplier debt payments at Hotel X. The method used in this research is descriptive qualitative, which involves direct analysis of field data using relevant theoretical concepts. Data were collected through observation, interviews, and documentation. The internal control framework developed by Mulyadi was employed to analyze the data. The results show that the internal control system for supplier debt payments at the Hotel. Of the four indicators and twelve criteria, only one criterion, job rotation, was not fulfilled. This outcome indicates that most aspects of internal control have been implemented optimally. However, despite being categorized as highly effective, delays in supplier payments still occur. This is primarily due to the fact that the accounts payable section is currently managed by only one staff member, who is fully responsible for all processes, including invoice review, document verification, and payment execution. The effectiveness of internal control over supplier debt payments at Hotel X is very effective. Based on the four indicators with a total of twelve criteria, the overall average score reached 96%, indicating that the internal control system at Hotel X, particularly in the accounts payable section, is categorized as "very effective", as it falls within the effectiveness percentage range of 81%–100%.
The Influence of Own-Source Revenue, Transfer Funds, Regional Fiscal Capacity, And Capital Expenditure On Regional Loans YULSIATI, Henny; SARTIKA, Iin; FEBRIANTOKO, Jovan
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.v4i2.1658

Abstract

This study aims to examine the effect of Own-own Source Revenue, Transfer Funds, Regional Fiscal Capacity, and Capital Expenditure on Local Government Loans in districts and cities across Sumatra. Employing a quantitative framework, the research is based on secondary data derived from regional budget realization reports together with fiscal capacity indices, and the data were selected through purposive sampling, resulting in 215 observations from 43 local governments during the 2019–2023 period. Panel data regression analysis was performed using EViews version 12. The results show that PAD and Transfer Funds have no significant effect on Local Government Loans. In contrast, Fiscal Capacity and Capital Expenditure show a statistically proven beneficial impact. Simultaneous testing confirms that all independent variables jointly influence Local Government Loans. These findings indicate that high capital expenditure and strong fiscal capacity encourage local governments to utilize loans as an alternative financing source for infrastructure development. Meanwhile, high transfer funds and PAD do not necessarily influence borrowing decisions. The study concludes that strengthening fiscal capacity and strategic planning of capital spending are crucial for promoting productive and sustainable local borrowing.
The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Bank BPD Bali PASUPATI, Bayu; LAKSMI, Putu Ayu Sita
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.v4i2.1667

Abstract

This study aims to analyze the influence of service quality and customer satisfaction on customer loyalty at Bank BPD Bali. This study uses a quantitative approach with a survey method by distributing questionnaires to 150 active customer respondents of Bank BPD Bali. The data analysis technique used is multiple linear regression with the help of the SPSS program version 25. The results of the study indicate that service quality has a positive and significant effect on customer loyalty, as well as customer satisfaction has a positive and significant effect on customer loyalty. In addition, the results of the F test indicate that service quality and customer satisfaction simultaneously have a significant effect on customer loyalty. The coefficient of determination (R²) value of 0.486 indicates that 48.6% of the variation in customer loyalty can be explained by service quality and customer satisfaction, while other factors outside the research model influence the rest. This finding emphasizes the importance of improving service quality and customer satisfaction as a primary strategy in building long-term customer loyalty at Bank BPD Bali.
The Effect of Social Norms and Perceived Justice Through Personal Norms and Government Trust on Voluntary Tax Compliance With Patriotism and Tax Morale as Moderating Variables MARFIANA, Andri; WIDYASTUTI, Tri; DARMANSYAH, Darmansyah
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.v4i2.1669

Abstract

Voluntary tax compliance serves as a fundamental pillar in supporting fiscal sustainability and national development. However, the suboptimal level of compliance indicates the presence of non-technical determinants that have not been fully identified. This dissertation aims to analyze the influence of social norms, personal norms, perceptions of fairness, and trust in government on voluntary tax compliance, while also considering the moderating roles of patriotism and tax morale. This study integrates the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF) to construct a behavioral model of compliance based on values and authoritative relations. Data were collected from 211 individual non-employee taxpayers in the Greater Jakarta area (Jabodetabek) using a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Additionally, the analysis was strengthened by qualitative data obtained from open-ended questions, which were processed using NVivo. The results indicate that all main variables significantly influence voluntary tax compliance. Tax morale was found to moderate the relationships between norms, trust, and tax compliance, whereas patriotism did not exhibit a significant moderating effect. The qualitative findings support the quantitative results, particularly regarding issues of perceived unfairness and low public trust due to corruption and a lack of fiscal transparency. This study makes a theoretical contribution by expanding value- and social-based compliance models and provides practical recommendations for the formulation of fairer, more inclusive, and trust-based tax policies.
Challenges and Strategies for Implementing Qualified Refundable Tax Credit in Indonesia SIDIQ, Muhamad Abdulrahman; SUPRIYADI, Supriyadi
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.v4i2.1677

Abstract

This study aims to analyze the policy-making process, challenges, and implementation strategies of the Qualified Refundable Tax Credit (QRTC) in Indonesia. The theories used are public policy, public policy implementation, and global minimum tax. The research method used is qualitative with a narrative approach. Primary data sources were obtained through interviews with policy makers, academics, and tax practitioners. Secondary data sources were obtained through literature reviews. The results of this study indicate that the Qualified Refundable Tax Credit is implemented as an addition to GloBE profits, so it is not very significant in reducing effective tax rates. The challenges and strategies for implementing the Qualified Refundable Tax Credit consist of communication, resources, disposition, and bureaucratic structure aspects. This study can be used as input for policymakers in implementing the Qualified Refundable Tax Credit in Indonesia.
The Effect of Asset Structure, Company Size, and Sales Growth on Capital Structure in Industrial Sector Companies on the Indonesia Stock Exchange 2021-2024 Period OKTAVIANI, Oktaviani; MAKHSUN, Arif; PUSPITASARI, Endah Yuni
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.v4i2.1682

Abstract

This study analyzes the influence of asset structure, firm size, and sales growth on the capital structure of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The research background is based on post-pandemic economic dynamics that influence corporate financing decisions and capital structure optimization based on the pecking order theory. The main objective is to examine the causal relationship between the variables of asset structure, firm size, and sales growth. Secondary data were obtained from annual financial reports, selected through purposive sampling with the criteria of industrial sector companies listed on the IDX, companies that consistently publish financial reports, companies that experience profits, and companies with positive equity, resulting in a sample of 92 samples over four years, 2021-2024. Data analysis used a descriptive approach to describe the distribution of variables, and multiple linear regression to test the hypothesis using SPSS 26 software. The results indicate that asset structure, firm size, and sales growth have a partial effect on capital structure. Simultaneously, the three variables explained 65.1% of the variation in capital structure (Adjusted R²=0.651), while 34.9% was influenced by other variables outside this study. This finding implies the need for adaptive financing strategies to address factors influencing capital structure to improve capital efficiency in the Indonesian industrial sector.
Optimizing Financial Management Behavior Through Financial Literacy and Inclusion: The Strategic Role of Financial Self-Efficacy MANDALA, I Gusti Ngurah Agung Kepakisan; PUTRI, Putu Yudha Asteria; PRILIANDANI, Ni Made Intan
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.v4i2.1696

Abstract

Financial self-efficacy reflects an individual’s confidence in managing finances, utilizing financial services, and believing in their ability to achieve long-term financial goals. This study aims to examine the influence of financial literacy and financial inclusion on financial management behavior, with financial self-efficacy serving as a mediating variable. Employing a quantitative approach, the study involved a population of 2,411,234 active customers from Lembaga Perkreditan Desa (LPD). A total of 384 respondents were selected using the Krejcie and Morgan formula through a non-probability sampling method with purposive sampling techniques. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) version 4.0 to assess both direct and indirect effects. The results indicate that financial literacy and financial inclusion have a significant positive impact on financial management behavior. Additionally, both variables significantly and positively influence financial self-efficacy. Furthermore, financial self-efficacy effectively mediates the relationship between financial literacy and financial inclusion toward financial management behavior. It implies that enhancing financial literacy and expanding financial inclusion, when accompanied by strengthening individuals' confidence in their financial capabilities, can lead to more optimal financial management behavior, particularly within LPDs currently facing financial health challenges.
Determinants of Tax Revenue Through the Effectiveness of Tax Audit as an Intervening Variable BARRETO, Carlos Afonso
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.v4i2.1700

Abstract

The contribution of tax audit results to tax revenue in Timor-Leste remains very low, averaging only 3.25% over the past four years. This has prompted further analysis of the factors determining the effectiveness of tax audits in order to enhance tax revenue. The study employs a survey approach using questionnaires as the data collection instrument and applies Partial Least Squares–Structural Equation Modeling (PLS/SEM) for analysis. The independent variables include the quality of tax auditors, the quantity of tax auditors, facilities and infrastructure, and financial compensation. The mediating variable is tax audit effectiveness, and the dependent variable is tax revenue. Results from direct effect testing show that the variables of auditor quality and facilities/infrastructure have a positive but insignificant effect on tax revenue. Meanwhile, the quantity of tax auditors and their financial compensation has a negative but insignificant effect on tax revenue. However, the effectiveness of tax audits has a significant positive effect on tax revenue. The indirect effect analysis reveals that auditor quality, auditor quantity, and financial compensation—through tax audit effectiveness—have a significant positive influence on tax revenue, whereas facilities and infrastructure have a positive but insignificant effect.
Culture and Taxation: Implementation of Tri Hita Karana in Accounting Information Systems for Regional Tax Optimization in Bali YUDHA, Cokorda Krisna; SANJAYA, I Gusti Ngurah
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.v4i2.1709

Abstract

This study aims to analyze the role of Technology Utilization in AIS and the Implementation of Tri Hita Karana Values on Tax Reporting and Regional Tax Optimization in Bali, with a focus on Village Credit Institutions (LPD) in Gianyar and Badung Regencies. The research method used is quantitative, with data collection through closed questionnaires distributed to 122 LPDs as a sample. Data analysis was conducted using the SmartPLS program to test the validity, reliability, and feasibility of the model, and to measure the influence of each variable on the research results. The results of the study show very interesting findings. The SEM-PLS analysis shows that Technology Utilization in AIS and the Implementation of Tri Hita Karana Values show a positive contribution to improving Tax Reporting and Regional Tax Optimization. Analysis of the description of respondents' answers shows responses that only reach the Fair category. Both findings indicate that LPDs can play a role in improving Tax Reporting and Regional Tax Optimization in the future. The current condition shows that LPDs are still not ready to be involved in tax performance in Gianyar and Badung Regencies. These results need to be addressed in further research by seeking stimulus formulations for each LPD. LPD basically supports the involvement of this institution to help improve Tax Reporting and Regional Tax Optimization.

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