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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 330 Documents
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Analysis of Merchandise Inventory Accounting Treatment Based on SAK EMKM at UMKM Ayakh Ugan Baturaja Amanda Dwi UTAMI; Zulkifli ZULKIFLI; Bainil YULINA
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study examines the recording and valuation of merchandise inventory at UMKM Ayakh Ugan Baturaja. Data were obtained through interviews and company documentation. The findings reveal that the enterprise has not implemented an inventory recording system or valuation method in line with generally accepted accounting standards. Inventory transactions are recorded simply in goods-in and goods-out logs, without a formal system, and the ending inventory is valued by multiplying the last purchase price by the remaining units, which does not reflect the actual financial position. Comparative calculations using FIFO (First In, First Out) and Weighted Average methods show that the gross profit reported by the company is higher than the results obtained using these standard methods. The study recommends adopting a perpetual inventory system to monitor ending inventory in real time and applying the FIFO method for inventory valuation, as it is simple, practical, and produces a higher gross profit. Implementing these recommendations will improve the accuracy and reliability of financial reporting for the enterprise.
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) Retno PALUPI; Nurul HIDAYAH
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
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.
Accounting Treatment of Travel Agent Package Revenue at Hotel X Made Rania PURNAMANTHA; IGN Agung WIRYANATA; Ni Luh Riska YUSMARISA
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

The purpose of this study is to determine the accounting treatment for revenue arising from travel agent packages. This study analyzes the process of recognizing, measuring, presenting, and disclosing travel agent package revenue in accordance with PSAK No. 72 of 2020. The research methodology used is a qualitative descriptive approach with a case study at the Conrad Bali Hotel. Data collection techniques were carried out through interviews, observations, and documentation of the Accounts Receivable, Chief Accountant, Income Audit, and Reservation departments. The results show that the Conrad Bali Hotel has implemented revenue accounting treatment systematically and according to standards. Revenue recognition is carried out using the accrual method, revenue measurement is based on the original price of services provided, revenue presentation in the income statement is not specifically separated from other hotel revenue, and disclosures include information regarding the amount of revenue obtained from the sale of the package.
Analysis of Uncollectible Receivables on the Turnover Rate of Receivables at Hotel X Kadek agustin WULANDARI; Anak Agung Istri M. SEPTIVIARI; Ni Luh Riska YUSMARISA
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aims to find out the extent of the influence of uncollectible receivables on the turnover rate of receivables at Hotel X. Uncollectible receivables arise when customers do not complete payment obligations within the 30-day maturity period. This condition has the potential to reduce liquidity and operational efficiency of the company. This study uses a quantitative descriptive method with secondary data in the form of receivables statements and hotel financial statements for the 2021–2024 period. The analysis is carried out through the calculation of the receivables turnover ratio to assess the effectiveness of receivables management. The results of the study show a significant increase in uncollectible receivables in 2024. The increase has an impact on the decrease in the receivables turnover rate, which reflects the weakening of the effectiveness of receivables management. Thus, it is necessary to control non-collectible receivables more optimally to maintain smooth cash flow and financial performance of hotels.
The Effect of Earnings Management and Tax Planning on Firm Value Moderated by Earnings Persistence Fery ARDIANSYAH; Nurul HIDAYAH
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
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; Nurul HIDAYAH
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
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) Aryandum MBAUBEDARI; Jenny MORASA; Djeini MARADESA
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
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.
Audit Plan as an Instrument to Improve the Effectiveness of Tax Audits I Gede Komang Chahya Bayu Anta KUSUMA; Irwan ARIBOWO; Supriyadi SUPRIYADI; Jai KUMAR; Niswatun Nurul KAMILAH
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Tax audits are an integral part of implementing the self-assessment system. The tax audit phase begins with preparatory activities, such as developing an audit plan. The audit plan encompasses several activities that must be carried out as a guideline for conducting tax audits. This study aims to determine the role of audit plans in improving the effectiveness of tax audits, particularly during the planning stage. This research used a descriptive qualitative approach, involving in-depth interviews with tax auditors and data analysis using the NVivo application. The results indicate that problem identification has been developed for each audit assignment based on available data and information. A risk-based audit plan strategy is implemented to direct the audit focus and ensure the application of methods, techniques, and procedures to obtain competent and sufficient evidence. The use of technology, such as the Derik application, facilitates audit plan development and more structured risk identification. Currently, detailed and focused audit plans help improve audit effectiveness by providing a deterrent effect and successfully obtaining competent and sufficient audit evidence that can be accounted for in the event of a tax dispute. However, the audit team's utilization of audit plans is still suboptimal, impacting audit effectiveness. This study recommends strengthening the implementation of risk-based audit plans and optimizing technology in tax audits.
Business Strategy, Audit Quality, And Independent Commissioners on Earnings Management: The Moderating Role of Media Coverage Eko Widianarko KUSNADI; Nurul HIDAYAH
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
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.
The Role of Income Audit in Internal Control of Food and Beverage Revenue at Hotel XY Putu Sahra DIVANDA; Anak Agung Istri M. SEPTIVIARI; Christina SUSANTI
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aims to analyze the role of Income Audit in strengthening internal control of food and beverage revenue at XY Hotel and examine its relationship with the COSO internal control framework. This study uses qualitative and quantitative approaches with data obtained from primary sources, namely job descriptions and standard operating procedures for Income Audit and also secondary data in the form of interviews and documentation involving Income Audit, Chief Accountant and Restaurant Bar Cashier. Data analysis uses the Miles and Huberman model consisting of data reduction, data presentation and conclusion drawing. The research findings reveal that the implementation of COSO components significantly affects the effectiveness of Income Audit in the revenue cycle, especially in handling transaction processes, as well as in information systems that cause delays in document collection. These results indicate that improvements are needed in document management and control procedures to align with COSO standards and increase the reliability of Income Audit in supporting effective financial governance.

Page 26 of 33 | Total Record : 330

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