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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 167 Documents
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Analysis of the Process of Recording Accounting and Reporting of Groundwater Tax Receipts Jeremia Jonathan Julio MONGDONG; Lintje KALANGI; Wulan KINDANGEN
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.570

Abstract

Groundwater Tax is a local tax imposed on the withdrawal and/or utilization of groundwater, excluded for the withdrawal and/or utilization of groundwater for basic household needs, irrigation of agriculture and smallholder fisheries, worship, and the withdrawal and/or utilization of groundwater regulated by regional regulations. This research was conducted at the Regional Revenue and Financial Management Agency of Tomohon City. The purpose of this research is to analyze the Accounting and Reporting Process of Groundwater Tax Revenue in Tomohon City based on Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The research method used is a qualitative descriptive method which aims to describe, record, analyze, and interpret the conditions that occur in the research object. The results showed that the Accounting and Reporting Process of Groundwater Tax Revenue at the Regional Revenue and Financial Management Agency of Tomohon City was in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.
Analysis of Value Added Tax Accounting Treatment at PT Daya Anugrah Mandiri Airmadidi Branch Angelica ANTOW; Hendrik GAMALIEL; Anneke WANGKAR
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.574

Abstract

Value Added Tax (VAT) is a levy imposed on every sale and purchase transaction of goods and services carried out by individual taxpayers or business entities that have received the status of a Taxable Entrepreneur (PKP). The last amendment to the VAT Law is in Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). PT Daya Anugrah Mandiri or better known as Daya Motor is a subsidiary of the Daya Group engaged in the retail sector of Honda motorcycles. Every purchase and sale of motorbikes carried out by PT Daya Anugrah Mandiri Airmadidi Branch is inseparable from the imposition of Value Added Tax (PPN). The purpose of this study is to find out how the VAT accounting treatment is at PT Daya Anugrah Mandiri Airmadidi Branch. This study used descriptive qualitative method. Researchers will explain the data obtained through interviews, observation, documentation, so as to get answers to problems in detail and clearly. The results of this study indicate that 4 aspects of the VAT accounting treatment at PT Daya Anugrah Mandiri Airmadidi Branch are in accordance with existing tax provisions and regulations, namely recognition, calculation, presentation, and reporting. But the recording is not appropriate because there is a recording error which results in data differences.
Application Gas, Implementation ICS, and CAF on QFR With HRC Moderating Variable Aan SUKMA; Nurul HIDAYAH
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.577

Abstract

This study aims to determine the effect of the application of Government Accounting Standards, the application of Internal Control Systems and Completion of audit findings on the Quality of Financial Statements with Competence of Human Resources as a moderating variable. The research design method uses a survey method with data collection methods using a questionnaire. The population in this study were employees of 32 financial administration employees in the Regional Work Unit (SKPD) of Lahat Regency, using a purposive sampling technique, so that 90 employees were selected as the research sample. The analysis technique used is SmartPLS software version 4.0.8.5. The results of the analysis show that simultaneous and partial testing, the application of Government Accounting Standards, the application of the Internal Control System and the completion of audit findings have a significant effect on the quality of financial reports. Meanwhile, the competence of human resources is not able to moderate the influence between the application of Government Accounting Standards, Internal Control Systems and completion of audit findings on the Quality of Financial Statements. The coefficient of determination is 92.5 percent, while the remaining 7.5 percent is explained by other variables.
ICS Effectiveness, Application AIS, HRC on Good Governance and Impact Quality FS Ismail MARZUKI; Nurul HIDAYAH
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.580

Abstract

This study aims to determine the effect of the effectiveness of the internal control system, the application of accounting information systems, and the competence of human resources on the implementation of good governance and its impact on the quality of regional financial statements. This research was conducted at the Regional Organization (OPD) in South Tangerang City using the purposive sampling method and conducted a survey of 30 OPD as a research sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data analysis method uses descriptive statistical analysis using SEM PLS as an analytical tool in this study. The results showed that: the effectiveness of the internal control system has a positive and significant effect on good governance, the application of the accounting information system does not have a significant effect on good governance, Human resource competence does not have a significant effect on good governance, the effectiveness of internal control does not have a significant effect on the quality of financial statements, the establishment of accounting information systems has no significant effect on financial statements, human resource competence has no significant effect on financial statements, and good governance has a positive and significant impact on the quality of financial statements.
The Effect of Fixed Asset Intensity, Institusional Ownershop, and Company Size on Tax Avoidance in Textile and Garment Companies Listed on the Indoneisa Stock Exchange (IDX) in 2016-2021 Randy LUMANTO; Anneke WANGKAR; Steven TANGKUMAN
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.586

Abstract

This study examines the effect of Fixed Asset Intensity, Institutional Ownership, and Company Size on Tax Avoidance in Textile and Garment Companies Listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This research uses secondary research. The sample in this study used a purposive sampling technique to obtain a selection of 5 companies which accumulated and got as many as 30 data. The analytical method used in this research is the multiple regression analysis method. The results of the study show that Fixed Asset Intensity has an effect on Tax Avoidance, Institutional Ownership has an impact on Tax Avoidance, and Company Size has no effect on Tax Avoidance.
The Role of Political Connections in Moderating the Relationship of Profit Management and Company Values (Study on State Owned Enterprises) Muhammad Ilham PAKAWARU; Ridwan RIDWAN; M.Iqbal BAKRY; Muliati MULIATI; Ni Made Suwitri PARWATI
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.599

Abstract

This study examines the role of political correction in moderating the relationship between earnings management and firm value during the Joko Widodo and Jusuf Kalla administrations in the 2015-2019 period. Political connections are measured by the activeness of meetings attended by the Board of Commissioners (main commissioners, commissioners and independent commissioners) who are politically connected. Earnings management uses discretionary accruals while firm value uses the Tobins Q proxy. There are 18 state-owned companies (BUMN) that are sampled in the study with 5 years of observation. By using warpPLS7.0, the results show that earnings management reduces firm value and political connections positively moderate the relationship between earnings management and firm value
Evaluation Of Cash Withdrawal Procedures Based On PP No. 12 In North Sulawesi Olivia Cristina MAMAGHE; Jenny MORASA; Stanley Kho WALANDOUW
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.610

Abstract

Cash Disbursement Accounting Systems and Procedures will help expedite the management of company activities if all its components run according to proper procedures. The aim of the study is to find out that the accounting system for cash disbursements at the National Unity and Regional Politics Agency of North Sulawesi Province has been in accordance with PP No. 12 of 2019. The method used in this study is descriptive qualitative data, namely data presented in the form of a clear and detailed explanation in nature with data collection methods through interviews, observation, documentation. The results of the study show that the Regional Political and National Unity Agency of North Sulawesi Province in the Cash Disbursement Accounting System and procedure managed by the Accounting Section uses the Local Government Information System Application (SIPD) and the Financial Management Information System (FMIS) Application. In implementing this application there are obstacles experienced, while these obstacles are the internet network which is still not good and errors often occur due to viruses in the application which result in problems in inputting application data resulting in delays in issuing Payment Request Letters (SPP) which slows down the disbursement process funds, as well as a lack of human resources (HR) in using this application.
Implementation of the National Land Information Management System (SIMTANAS) at the Kupang City Land Agency Jemy KOAMESA; Hendrik TODA; Jacoba D NIGA; Alfred Omri Ena MAU
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.620

Abstract

In an effort to change the pattern of serving the public, the National Land Agency, especially in the Kupang City Land Agency, has been providing computer-based services since 1997. Land Office Computerization (KKP) or Land Office Computerization (LOC) creates orderly land administration, improving the quality of land information. Case studies in the field, the informants in this study are employees who work in the Head of General Affairs and Personnel Affairs, Head of Land Measurement and Mapping Sub-section, Plan and Budget Compilation Officer, and Land Infrastructure Officer. Next, the researcher will carry out the stages of data collection according to Creswell as qualitative observation, qualitative interviews, qualitative documents search and qualitative audio and visual material and visual materials). The implementation model that researchers will use is the George Edward model to analyze the process of implementing the National Land Information and Management System (SIMTANAS) policy at the Kupang City Land Agency. On the side, the disposition found that SIMTANAS has only been running in its implementation in the survey, measurement and mapping sections. From the side of human resources, the budget has been fulfilled.
Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation To The Relevance Of Providing Audit Opinion On an Entity's Financial Statements Padlah RIYADI; Erllycha Novian NUR
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.632

Abstract

This research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously.
The Effect Of Sales Growth And Dar On The Profitability Of Infrastructure Sector Companies Listed On The IDX In 2020-2022 Tyas Nindya MARELLA; Andin Cipta PUTRI; Zahwa Putri AMELIA
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.641

Abstract

Infrastructure is the most important thing in the progress of a country. Several countries in the world have been able to develop forward thanks to a strong infrastructure foundation supported by good synergies between government companies and the private sector. Infrastructure development is an important matter in the process of growing a nation in the economic, educational, social, cultural, agricultural, and other sectors. This study aims to determine the effect of sales growth and DAR (Debt to Assets Ratio) on company profitability (Return on Asset). This research was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange for 2020-2022. The population in this study are all infrastructure companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022, totaling 37 companies. The sample selection used a purposive sampling technique with several predetermined criteria, so the number of samples was 11 companies. The research data is secondary data obtained from the Indonesian Stock Exchange (IDX) 2020-2022. Data were analyzed using panel data regression with the help of Stata software version 14 to determine the significant level of each independent variable regression coefficient to the dependent. The results showed that sales growth and DAR (Debt to Asset Ratio) simultaneously had a positive effect on company profitability (Return on Asset). Sales growth has no effect on profitability, and DAR (Debt to Asset Ratio) has a negative effect on company profitability (Return on Asset).

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