cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Claudia Wanda Melati Korompis
Contact Email
Jogtax@journalkeberlanjutan.com
Phone
+6281120200542
Journal Mail Official
Jogtax@journalkeberlanjutan.com
Editorial Address
Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123
Location
Kota denpasar,
Bali
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
 25   26   27   28   29 
Determining Factors of Compliance in Paying Land and Building Tax Ni Luh Gede Mahayu DICRIYANI; Ni Luh Putu Sandrya DEWI; I Made Marsa ARSANA
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.v4i1.1640

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.
Determinants of Stock Prices of Basic Materials Sector Manufacturing Companies Listed on The Indonesian Stock Exchange Indri ARIANI; Devi PERMATASARI
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

Abstract

This study aims to analyze the effects of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on stock prices of manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative approach with multiple linear regression was employed. The sample was determined using purposive sampling, resulting in 35 firms observed over three years, for a total of 105 firm-year observations. The study uses secondary data drawn from annual reports published on the official IDX website. This study examines the effects of ROA, ROE, DER, and EPS on the stock prices of basic materials manufacturing issuers listed on the IDX over 2022–2024, using a quantitative approach and multiple linear regression. The model satisfies OLS prerequisites (normal residuals, no multicollinearity or heteroskedasticity, and no autocorrelation after correction), allowing for valid inferential interpretation. The results show that EPS has a positive and significant effect on stock prices, while ROA, ROE, and DER have no significant effect.
The Dark Side of Marketing Online Concert Tickets: A Mixed Methods Approach in the Framework of Consumer Protection A.A Made Indra Wijaya Kusuma; I Nyoman Wahyu Ariartha; Kadek Riyan Putra Richadinata; Ketut Winda Pratiwi
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.1995

Abstract

This study aims to analyze the influence of scarcity buying on immediate buying behavior through the mediation of Fear of Missing Out (FOMO) in online concert ticket consumers from a consumer protection perspective. The study used a mixed methods approach with a sequential explanatory design, combining quantitative and qualitative methods. Quantitative data were obtained by distributing questionnaires to 105 respondents who had purchased concert tickets online, then analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Meanwhile, qualitative data were obtained through in-depth interviews to strengthen the interpretation of empirical results related to digital marketing practices and consumer protection. The results showed that scarcity buying had a positive and significant effect on FOMO and immediate buying behavior. In addition, FOMO was also proven to have a positive effect on immediate buying behavior and was able to mediate the relationship between scarcity buying and immediate buying behavior. These findings indicate that scarcity-based marketing strategies can create psychological pressure that encourages consumers to make quick and impulsive purchases. From a consumer protection perspective, digital marketing practices such as countdown timers, limited stock, and real-time purchase notifications have the potential to create psychological manipulation if not accompanied by adequate information transparency. Therefore, it is necessary to strengthen regulations and supervision of digital marketing practices to ensure that consumer rights remain protected in the digital economy era.
Young Investor Dominance, Overconfidence, Risk Tolerance, And Stock Investment Decisions Alfianti Arung Badeng; Maiercherinra Daud
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.v4i1.2007

Abstract

This study examines the influence of young investor dominance and overconfidence on stock investment decisions, with risk tolerance positioned as a mediating variable. The study applies a quantitative survey design using structured questionnaires distributed to individual stock investors in Indonesia. The empirical data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that young investor dominance has no significant effect on either risk tolerance or stock investment decisions. Risk tolerance also fails to mediate the relationship between young investor dominance and stock investment decisions. In contrast, overconfidence has a positive and significant effect on risk tolerance and stock investment decisions. Risk tolerance also has a positive and significant effect on stock investment decisions and mediates the effect of overconfidence on stock investment decisions. These findings suggest that psychological factors, particularly overconfidence and risk tolerance, are more decisive than demographic dominance in shaping investment behaviour. Theoretically, this study strengthens the behavioral finance perspective by showing how cognitive bias and risk preference jointly influence stock investment decisions. Practically, the results imply that regulators and market stakeholders should strengthen investor education by integrating financial literacy, psychological bias management, and risk-profile awareness.
The Influence of Leadership Style and Work Discipline on Employee Performance at Holiday Inn Resort Baruna Bali Made Melysa Dwi Prastyawati; I Ketut Johny Pramanda Putra; Ida Bagus Agung Dharmanegara
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2025

Abstract

The increasingly competitive growth of the hospitality industry requires organizations to manage their human resources effectively in order to achieve organizational goals. Employee performance is a crucial factor that determines an organization's success in delivering high-quality services and maintaining its competitive advantage. However, based on preliminary observations at Holiday Inn Resort Baruna Bali, indications of suboptimal employee performance were still identified, which are presumed to be influenced by leadership style and work discipline. This study aims to determine the effect of leadership style and work discipline, on employee performance. The population in this study consists of employees of Holiday Inn Resort Baruna Bali, with a sample of 133 respondents. The research method used is quantitative. Data analysis techniques include validity test, reliability test, classical assumption test, multiple linear regression analysis, F-test, and t-test using SPSS version 26. The results of the study indicate that leadership style and work discipline have a positive and significant effect on employee performance. Partially, leadership style has a positive and significant effect on employee performance, and work discipline also has a positive and significant effect on employee performance.
The Influence of Service Quality, Price, and Promotion on Consumer Satisfaction at Ejji Coffee Dharmagiri I Kadek Lanang Sindhu Mahendra; I Ketut Johny Pramanda Putra; A.A. Made Indra Wijaya Kusuma
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2026

Abstract

This study aims to determine and analyze the influence of service quality, price, and promotion on customer satisfaction at Ejji Coffee Dharmagiri Gianyar. The research was conducted at Ejji Coffee Dharmagiri located in Gianyar Regency, Bali, with a total sample of 98 respondents use the slovin. Data were collected through questionnaires distributed to customers, and all collected data were declared valid and reliable for analysis. Furthermore, the data were analyzed using multiple linear regression analysis and hypothesis testing, including the F-test and t-test. The results show that (1) service quality, price, and promotion simultaneously have a positive and significant effect on customer satisfaction; (2) service quality has a positive and significant effect on customer satisfaction; (3) price has a negative and insignificant effect on customer satisfaction; and (4) promotion has a positive and significant effect on customer satisfaction at Ejji Coffee Dharmagiri Gianyar.
The Effect of Debt to Equity Ratio (DER) and Inventory Turnover (ITO) on Profitability in Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2024 Made Setena; Bayu Pasupati; Ida Bagus Dharmanegara
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2027

Abstract

This study aims to analyze the effect of the Debt-to-Equity Ratio (DER) and Inventory Turnover (ITO) on profitability, measured using Return on Assets (ROA), in companies in the pharmaceutical subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study employs a quantitative approach using secondary data in the form of companies’ annual financial reports. The sampling technique utilized purposive sampling with a sample size of 6 companies. The analysis method employed is panel data regression, accompanied by classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results indicate that, individually, DER and ITO influence ROA with varying directions of the relationship, while simultaneously, both variables significantly affect profitability. This study implies that capital structure management and inventory efficiency are critical factors in enhancing the financial performance of pharmaceutical companies.
Sustainable Development Strategy of Virgin Coconut Oil (VCO) Production in Penglipuran Village Based on SWOT Analysis and Sustainable Development Theory I Ketut Selamet; A.A Sri Purnami; L. G P. Sri Eka Jayanti
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2031

Abstract

This study aims to analyze the role of women farmer groups in developing VCO production, identify internal and external factors affecting business sustainability, and formulate appropriate development strategies based on SWOT analysis and sustainable development theory. The research employed a qualitative case study approach. Data were collected through in-depth interviews, observations, documentation, and discussions with members of the women farmer group and village stakeholders. The findings reveal that the women farmer group has substantial potential to support local economic growth and women’s empowerment. The main strengths include active female labor participation, the tourism potential of Penglipuran Village, and increasing market demand for natural health products. However, several weaknesses remain, such as limited production capacity, simple equipment, low digital marketing capability, and limited financial resources. The Internal Factor Analysis Summary (IFAS) score was 2.82, while the External Factor Analysis Summary (EFAS) score was 2.80, indicating that the business position is in cell V of the Internal-External (IE) Matrix, suggesting a hold-and-maintain strategy. The recommended strategy focuses on improving production capacity, strengthening managerial capability, enhancing digital marketing, diversifying coconut-based products, and increasing institutional collaboration. This research contributes to sustainable rural development by promoting local resource utilization, women’s empowerment, and environmentally friendly economic activities.
The Effects Of Digital Financial Literacy, Online Shopping Frequency, And Financial Self-Control on Financial Management, With Lifestyle as a Moderating Variable Firli Cantika Khaerunisa; Dien Noviany Rahmatika; Aminul Fajri
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.v4i1.2032

Abstract

This study aims to examine the influence of Digital Financial Literacy, Online Shopping Frequency, and Self-Control Financial on Financial Management, with Lifestyle as a moderating variable among Accounting students in Tegal City. The study is motivated by the rapid development of digital technology, which has facilitated access to digital financial services while simultaneously increasing students' online shopping activities. These conditions require students to possess adequate digital financial literacy and self-control to manage their personal finances effectively. In addition, lifestyle is assumed to strengthen or weaken the relationship between these factors and financial management.This research employed a quantitative approach using primary data collected through questionnaires distributed to 315 Accounting students in Tegal City. The sampling technique used simple random sampling. Data were analyzed using SPSS through descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, Moderated Regression Analysis (MRA), t-test, F-test, and the coefficient of determination (R²).The results indicate that Digital Financial Literacy, Online Shopping Frequency, and Self-Control Financial each have a positive and significant effect on Financial Management. The moderation analysis reveals that Lifestyle moderates the relationship between In conclusion, higher digital financial literacy, controlled online shopping frequency, and stronger financial self-control contribute to better financial management among students. Furthermore, lifestyle plays an important role in influencing the effectiveness of digital financial literacy and self-control in shaping financial management behavior, while it does not moderate the relationship between online shopping frequency and financial management.
Management of Human Rights-Friendly Priority Services for Vulnerable Groups at The Padang Class I Immigration Office With an Immigration Checkpoint Mutiara Nurul Amalia; Yulia Hanoselina
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.v4i1.2033

Abstract

Abstract:Equitable access to public services remains a practical challenge for vulnerable groups because physical, communication, informational, and digital barriers may limit their ability to complete administrative procedures independently. This study analyzes the management of Human Rights-Friendly Priority Services for vulnerable groups at the Padang Class I Immigration Office with an Immigration Checkpoint and identifies the factors that support and hinder their implementation. The study employed a descriptive qualitative approach. Data were collected through interviews, observation, and documentation involving service managers, immigration officers, and service users from vulnerable groups. Data validity was assessed through source and technique triangulation, while analysis involved data reduction, data display, conclusion drawing, and verification. The analytical framework applied George R. Terry’s management theory through four indicators—planning, organizing, actuating, and controlling—and used Public Service Logic to interpret the value experienced by service users. The findings show that the Office has established a policy foundation, standard operating procedures, a dedicated service room, assistive facilities, staff coordination, direct assistance, internal evaluation, and complaint channels. These arrangements make passport services easier and more humane for older adults, pregnant women, breastfeeding mothers, and persons with disabilities. However, the service has not fully ensured independent and equitable access because tactile guiding paths are unavailable, sign-language competence is limited, staffing and service quotas are constrained during peak periods, waiting-room capacity is limited, and no satisfaction instrument specifically measures the experiences of vulnerable groups. The service therefore requires evidence-based planning, adaptive resource allocation, sustained staff training, accessible facilities, and user-specific evaluation.

Page 27 of 33 | Total Record : 330

 25   26   27   28   29 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026) Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026) Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026) Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025) Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025) Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025) Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024) Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024) Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023) Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023) Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023) Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022) Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022) More Issue