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Journal of Governance, Taxation, and Auditing

JoGTA
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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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The Impact of Sustainability Reports, Sustainability Accounting, and Environmental Innovation on the Achievement of the Sustainable Development Goals (SDGs): Empirical Evidence on Consumer Goods Companies in the Food and Beverage Sub-Sector in Indonesia Kadek Goldina Puteri Dewi; Ni Putu Riski Martini; Ni Made Devi Ratnasari
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1791

This study aims to examine the effect of sustainability reporting, sustainability accounting, and environmental innovation on the achievement of Sustainable Development Goals (SDGs) at the corporate level. The research focuses on consumer goods companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Using a quantitative approach, this study employs secondary data obtained from annual reports and sustainability reports. The sample is selected through purposive sampling, resulting in panel data observations analyzed using panel data regression. The dependent variable is SDGs achievement, measured through an SDGs disclosure index based on Global Reporting Initiative (GRI) indicators with an emphasis on environmental and waste management aspects. The independent variables include sustainability reporting quality, sustainability accounting practices measured through environmental cost and waste management investment disclosures, and environmental innovation proxied by disclosures of environmentally friendly products and processes. The results of the fixed effect model indicate that sustainability reporting, sustainability accounting, and environmental innovation have a positive and significant effect on corporate SDGs achievement. Sustainability accounting demonstrates the strongest influence, highlighting the importance of internal measurement and recognition of environmental costs in supporting sustainable development. These findings suggest that achieving SDGs in the food and beverage industry requires an integrated sustainability approach that combines transparent reporting, robust sustainability accounting systems, and continuous environmental innovation.

Moderation of Regional Original Revenue and Capital Expenditure on Economic Growth Riyans Ardiansyah; Marten Puyo; Mursalim Salam
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1794

The purpose of this study is to examine the effect of regional original revenue and capital expenditure on economic growth, with balancing funds as a moderating variable. The study population consisted of regional financial data from five regencies/cities in North Kalimantan Province. The sample selection method used purposive sampling. The data consisted of Gross Regional Domestic Product (GDP) at constant prices to determine economic growth in North Kalimantan regencies/cities, realized regional income (PAD), capital expenditure, and balancing funds. Data analysis methods used descriptive statistical analysis, linear regression, and moderated regression analysis. The results of the study indicate that Regional Original Revenue (PAD) partially has no positive effect on economic growth. Capital Expenditure has a positive and significant effect on economic growth. The Balancing Fund has no direct effect on economic growth. The Balancing Fund is proven to act as a pure moderator in the relationship between Capital Expenditure and Economic Growth. Conversely, the Balancing Fund is unable to moderate the relationship between Regional Original Revenue and Economic Growth. Simultaneously, PAD, Capital Expenditure, and the Balancing Fund are able to explain variations in regional economic growth quite well, although there are still other factors outside the model that also influence economic growth.

The Influence of Regional Revenue Components on Regional Capital Expenditure in Indonesia (2019–2024) Felisha Masayu Duanita Putrianto; Risqi Noor Hidayati Putri
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1796

The effective implementation of fiscal decentralization requires local governments to manage their budgets in a more targeted manner, particularly by prioritizing capital expenditure, wich represents long-term investment, is vital for stimulating ecenomic growinwth and elevating the standard of public service provision. This reserach investigates the degree to which regionally sourced income, the general allocation fund, the special allocation fund, and the revenue sharing fund shape the capital spending allocation decisions of local goverments across indonesia. Using a quantiative methodology, the study applies panel data regression to analyze this relationship, this research utilizes based on regional budget execution records of 34 provinces in Indonesia spanning the 2019–2024 period. The test results indicate that, collectively, tahat PAD, DAU, DAK, and DBH collectively exert a significant effect on capital expenditure. However, when examined individually, in PAD, DAU, DAK are each associated with significant growth in capital spending. This finding underscores the role of fiscal autonomy and purpose-specific transfers in promoting investment in fixed assets. Conversely, DBH exerts a significant negative influence impact on capital expenditure, suggesting that DBH contributions are more likely to be absorbed by regional operational spending, thereby reducing the capacity for physical investment. The policy implications emphasize the need for adjustments in the allocation mechanisms of DBH and for strengthening local governments' capacity to enhance PAD. This strategy is vital for optimizing fiscal resources to support sustainable infrastructure development.

Financial Distress Analysis Using The Springate and Altman Z-Score Methods in Manufacturing Companies Listed on The Indonesia Stock Exchange Stephanie Dwi Wahyuning Tyas; Shelly Brilliant; Titin Suhartini; Muhammad Fajar Raharjo; Muhammad Zacky Syauqy Ibnu Shodiq
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1800

This study analyzes the ability of the Springate and Altman Z-Score methods in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018- 2022. Although the Indonesian capital market shows positive growth, external challenges such as global economic fluctuations and geopolitical pressures (The Perfect Storm) emphasize the importance of early detection of financial distress to prevent the risk of bankruptcy. This study uses an associative quantitative approach. The research sample consists of 75 financial reports from 15 manufacturing companies, selected through a purposive sampling technique over five years of observation. Data analysis involves descriptive statistics, normality tests, and hypothesis testing (F-Test and t-Test) using SPSS 23.0. The results of the hypothesis testing indicate that both the Springate and Altman Z-Score methods simultaneously and partially have a positive and significant effect in predicting financial distress in manufacturing companies on the IDX. However, based on the accuracy analysis (R-Square), the Springate model (S-Score) is proven to be superior with an accuracy level of 73% (or 73.7%), which is categorized as having very strong closeness. Meanwhile, the Altman Z-Score model had an accuracy rate of 42.3%, categorized as having a strong correlation. The superior accuracy of the Springate model is supported by the use of the Earnings Before Taxes to Current Liabilities (EBTCL) ratio, which is considered more representative. This study concluded that the Springate method was the most accurate model in predicting financial distress in manufacturing companies on the Indonesian Stock Exchange (IDX).

The Effects of Technology Utilization, Public Tax Literacy Level, Tax Service Satisfaction, Tax Service Quality, Tax Sanctions, and Tax Rates on Individual Taxpayer Compliance in Tanjungpinang Siti Mayawi Vanesa; Hadli Lidya Rikayana; Ronia Tambunan
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1803

This study examines the impact of technology utilization, tax literacy, tax service satisfaction, tax service quality, tax sanctions, and tax rates on individual taxpayer compliance in Tanjungpinang. Using a quantitative approach, data were collected from 300 individual taxpayers registered as private sector employees at KPP Pratama Tanjungpinang through random sampling and questionnaires. Multiple linear regression analysis reveals that technology utilization, tax service satisfaction, tax service quality, and tax sanctions significantly affect individual taxpayer compliance, while tax literacy and tax rates do not have a significant partial effect. Simultaneously, all independent variables significantly influence taxpayer compliance. The Adjusted R² of 77.4% indicates that these variables explain most of the variation in individual taxpayer compliance in Tanjungpinang.

Accounting Analysis of Crypto Assets and the Treatment of Current PSAK in Indonesia Daryanto Hesti Wibowo; Imanuel Suwongso; Yusup Setiawan; Ucok Jimmy; Dewi Djumiyati
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1805

This study aims to analyze the accounting treatment of crypto assets in Indonesia by examining the correctness of implementation of Indonesian Financial Accounting Standards (PSAK), as well as to evaluate whether the accounting conceptual framework responds to the dynamics of the digital economy. A systematic literature review approach is applied for this research, combining the analysis of national regulations—such as PSAK 238 on Intangible Assets and PSAK 202 on Inventory—with the international frameworks and policies, such as IFRS and FASB. The findings indicate that Indonesia does not have a specific PSAK that explicitly regulates digital assets. It causes the entities continue to rely on an analogy-based approach between PSAK 238 and PSAK 202, leading to variations in reporting treatment and affecting the comparability and relevance of financial information across companies. This study recommends the development of a specific PSAK regarding the digital assets that integrates the principles of relevance and faithful representation, as well as harmonization with IFRS, in order to ensure the consistency and comparability in financial reporting in the digital era.

The Role of Assurance in Sustainability Reports: A Systematic Literature Review Agung Dinarjito
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1817

The increasing focus on environmental, social, and governance (ESG) matters is compelling firms to deliver clear and reliable sustainability reports. In this context, the auditing or assurance of sustainability reports is essential for enhancing the credibility of non-financial information presented to stakeholders. This study seeks to thoroughly investigate the role and advantages of sustainability report assurance utilizing a PRISMA-based Systematic Literature Review (SLR) methodology. This analysis examined 19 esteemed scientific articles published in Scopus-indexed international journals from 2016 to 2026. The summary results demonstrate that sustainability report assurance has transitioned from a merely symbolic volunteer practice to a more institutionalized corporate governance tool. Assurance enhances the quality, authenticity, and dependability of sustainability reports, thereby bolstering stakeholder trust and corporate accountability. Moreover, assurance confers internal advantages to organizations by enhancing reporting systems, controlling sustainable data, and strengthening sustainability governance. This study enhances the sustainability assurance literature and offers practical implications for corporations, regulators, and assurance providers to foster more credible and responsible sustainability reporting practices.

Impact of Risk Committee on Climate Change Disclosure: The Moderating Role of Female Board Joicelyn Priscilia; Ivone Ivone; Sukiantono Tang
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1823

This study examines the effect of the presence of a risk committee on climate change disclosure and investigates the moderating role of female board representation. The sample consists of 502 observations of non-financial companies that are listed on the Indonesia Stock Exchange (IDX) that consistently published sustainability reports during the period 2019–2023. Climate change disclosure is measured using eleven indicators based on the task force on climate-related financial disclosures framework. The analysis employs panel data regression analysis with a moderating variable. The results indicate that the presence of a risk committee alone does not have a significant effect on the level of climate change disclosure. However, companies with female board members exhibit significantly higher levels of climate change disclosure. Furthermore, the moderating analysis reveals that Female Board representation weakens the positive influence of the risk committee on climate change disclosure, suggesting an overlap in monitoring and oversight functions related to environmental issues. This study is motivated by the inconsistent adoption of climate change disclosure practices among Indonesian companies despite increasing regulatory pressure on sustainability reporting. The findings contribute empirical evidence from an emerging market context by integrating corporate governance mechanisms, gender diversity, and climate-related transparency, and provides practical implications for designing more effective governance structures to enhance the quality of climate change disclosure.

The Effect of Competency, Work Life Balance and the Use of Information Technology on Employee Performance at the Best Western Kamala Jimbaran Hotel, Bali I Gusti Ngurah Putu Surya Pratama Putra; Ketut Sudarmini; Bayu Pasupati
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1826

This study aims to understand the extent to which each independent variable contributes to employee performance at the Best Western Kamala Jimbaran Hotel. This research uses a quantitative approach, analyzing multiple linear regression with 46 participants. Data were obtained from questionnaires that were tested for reliability and validity, as well as classical assumption tests, including multicollinearity, heteroscedasticity, and normality. Each independent variable contributed significantly and positively to employee performance. High employee competency, a balance between work and personal life, and optimal use of information technology will improve employee performance. Therefore, it is recommended that hotel managers develop competencies, support work-life equality, and maximize the use of information technology to improve performance.

Demand Elasticity and Distribution Impact: Simulation of the Impact of Paid Plastic Bag Taxes on Urban Consumption Patterns Komang Adi Kurniawan Saputra; Rachmat Pramukty
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1827

This study analyzes the demand elasticity and distributional impact of a paid plastic bag policy as an environmental tax instrument in urban Indonesia. Using a qualitative approach through multiple case studies, data were obtained from in-depth interviews, policy document analysis, and limited observations. The results indicate that consumer responses to this policy are uneven. Modern retail consumers exhibit relatively high demand elasticity, with a significant decrease in plastic bag use, while in traditional markets and low-income groups, demand tends to be inelastic due to social norms, business competition, and limited alternatives. From a distributional perspective, the policy has the potential to have regressive impacts if a compensation mechanism and the provision of affordable alternatives do not accompany it. Furthermore, there is a gap between policy design and implementation capacity at the regional level, leading to apparent compliance and variation in implementation. These findings confirm that the effectiveness of environmental taxes is influenced by institutional, equity, and behavioral factors, necessitating a more contextual and equitable policy design.

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Contact Name
Claudia Wanda Melati Korompis

Contact Email
Jogtax@journalkeberlanjutan.com

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+6281120200542

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Jogtax@journalkeberlanjutan.com

Editorial Address
Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123

Location
Kota denpasar,

Bali

INDONESIA

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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