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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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Ethnography Study: The Power of Agent in Determining the Cost of Production from Indonesia Heritage Product Ridwan RIDWAN; Rahayu INDRIASARI; Jamaluddin JAMALUDDIN; Chalarce TOTANAN; Ni Made Suwitri PARWATI
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.v1i4.643

Abstract

Currently, business development in Indonesia is very fast after the COVID-19 pandemic. The pandemic and recession have many experiences. A person with a business must improve the efficiency and effectiveness of his business production process to be competitive. Business competition not only requires business owners to produce goods but also how producers are right in calculating the cost of production of the goods they produce. When business owners know how much they spend to produce their products, they will be easier to manage and decide how much the product's price is and the profit from every product. The concept of cost is one line with efficiency practice. That means cost efficiency may give the entities more opportunity to up their profit. This study aims to find the practice of determining the Cost of Production of Donggala buya sabbe as a local heritage by home industries in Central Sulawesi. The research method uses an ethnographic approach with an interpretive paradigm. The study found that determining the cost of production on buya sabbe woven fabrics by weavers was based on three theme dimensions: customer custom tastes, expertise factors, and role division. Of these three dimensions, in the ethnographic record, one defining the value of the cost of production is the power of collectors as agents and the motive of the weavers to continue working not because they want to preserve heritage culture but because of economic motives.
The Influence Of NPM, EPS, Tattoos On Stock Price Of Banking Companies Listed On The IDX For The 2020-2022 Period Irana Liani RAHAYU; Zahrian Faradiza ADDINI; Fauziah Nuur Nabilah YUSRIYYAH
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.v1i4.644

Abstract

In today's business world, which is developing rapidly, many investors are interested in investing their funds in stocks because it promises higher returns, both from dividends and capital gains. Before investing, an investor must know and choose which stocks can provide optimal returns for the funds invested. The capital market is a place for buying and selling transactions of various long-term instruments, including stocks. This study aims to empirically test and prove the effect of NPM, EPS, and TATO on stock prices for the 2020-2022 period. The following research uses a quantitative approach and multiple linear regression analysis with data processing using the tools of the Stata 15 program. The sampling method uses a purposive sampling technique. The sample of this research consisted of 18 companies. The results of the study by conducting the t-test showed that the NPM and TATO variables did not have a significant effect on stock prices, with an NPM probability value of 0.224; TATO with a probability value of 0.807, while the EPS variable has a significant effect on stock prices, with a probability value of 0.034, meaning that this value when compared to the ???? value, which is 0.05, is less significant. The f test states that the NPM, EPS, and TATO variables simultaneously influence stock prices based on a probability value of 0.0058, which means it is smaller than ???? of 0.05.
The Influence of Audit Fee, Independence, and Competency On Audit Quality Dewi KUSMAYASARI; Ana Fitriyatul BILGIES; Damayanti DAMAYANTI; Judi SUHARSONO
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.v1i4.653

Abstract

This study examines the influence of audit fees, independence, and competence on audit quality in KAP Surabaya and Malang. Data was collected using a saturated sampling approach, wherein questionnaires were distributed to gather responses. The response rate for the study was 78%, with a total of 39 completed questionnaires out of the 50 distributed. The collected data was analyzed using multiple linear regression in SPSS Version 25. The findings indicate significant results. Firstly, higher audit fees positively impacted audit quality, suggesting that auditors receiving higher fees devote more time and resources to conducting thorough audits, leading to better quality outcomes. Secondly, independence had a positive and significant effect on audit quality, implying that auditors maintaining a higher level of independence demonstrate professional skepticism, objectivity, and impartiality, resulting in higher-quality audits. Thirdly, competence positively influences audit quality, indicating that auditors with more excellent technical knowledge, experience, and professional skills perform more accurate and reliable audits, thereby enhancing audit quality. These findings emphasize the importance of adequate audit fees, promoting independence, and enhancing auditor competence to ensure high-quality audits. Audit firms and regulators should consider these factors when formulating audit policies and procedures. This study provides valuable insights into the relationship between audit fees, independence, competence, and quality. By understanding these factors, stakeholders can strive to improve audit practices and standards, ultimately leading to more effective and reliable auditing processes.
Compliance Analysis Of Taxable Entrepreneurs In Manado City Lisna IBRAHIM; Jenny MORASA
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.v1i4.662

Abstract

Taxes are a source of state financing that contributes greatly in carrying out state development for the welfare of all Indonesian people. The application of the self-assessment system plays a role in tax collection and has a very important role. Taxpayers have the trust, responsibility and authority to calculate, pay and report taxes. Taxpayers who have a Taxpayer Identification Number are expected to be active in fulfilling their obligations. This study aims to determine taxpayer compliance, especially Taxable Entrepreneurs in carrying out their tax obligations. The method used is a qualitative research method. The results of the study show that in fulfilling tax obligations Taxable Entrepreneurs does so based on applicable regulations and fulfills the specified conditions, namely registering as a taxpayer, submitting SPT on time, making correct reporting, and not having tax arrears. However, in carrying out their tax obligations, Taxable Entrepreneurs still has obstacles such as the busy network of the Directorate General of Taxes (DGT) which makes it difficult to access, besides that the lack of understanding of taxes is also an obstacle they face. To overcome obstacles in the form of a network, taxpayers try to fulfill their tax obligations before the specified deadline to avoid the DGT's network being busy. As for the lack of understanding, taxpayers use the services of a tax consultant to occasionally ask questions and assist them in carrying out their tax obligations.
Evaluation Of The Application Of A Cash Disbursement Accounting Procedure System Using A Money Change Mechanism (GU) Based On Permendagri No.77 Of 2020 At The Investmen Service And Integrated One-Stop Service In Bitung City Belinda PANTOW; Hendrik MANOSSOH; I Gede SUWETJA
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.v1i4.667

Abstract

Systems aind procedures for diisbursiing caish must comply wiith aippliicaible regulaitiions. Replaice Supply Money, hereiinaifter aibbreviiaited ais (GU) iis ai replaicement for supply money thait hais been used up. The purpose of thiis study iis to evailuaite whether the caish diisbursement mechainiism (GU) baised on Permendaigrii No. 77 of 2020. The One Stop Ciity Iinvestment aind Iintegraited Serviice Serviice for Biitung Ciity iis not yet aippropriiaite. The type of reseairch used iis descriiptiive quailiitaitiive. Baised on the results of the study, iit wais found thait the aippliicaitiion of caish diisbursement aiccountiing systems aind procedures usiing the Money Chainge (GU) mechainiism ait the Iinvestment Serviice aind One-Stop Iintegraited Serviices iin Biitung Ciity iis not aiccordaince wiith Permendaigrii No. 77 iin 2020.
The Effect of Earnings Growth, Audit Quality, Investment Opportunity Set on Earnings Quality of Financials Sector Companies on the Indonesia Stock Exchange WIJAYA, Aureliano G T B; GAMALIEL, Hendrik; LAMBEY, Robert
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.656

Abstract

This study aims to examine the effect of earnings growth, audit quality, and investment opportunity set on earnings quality in financial sector companies on the Indonesia Stock Exchange for the 2016-2020 period. Earning growth variable is measured by the earnings growth index, audit quality is measured by the dummy variable, the investment opportunity set is measured by MVBVA, and earnings quality is measured by QER. This type of research is a quantitative effect research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method which resulted in 34 companies as research samples from 103 companies. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The partial results show that earnings growth has a significant and positive effect on earnings quality, and audit quality and investment opportunity set have no effect on earnings quality. The results of the study simultaneously show that earnings growth, audit quality, and investment opportunity sets affect earnings quality.
Analysis of the Level of Compliance of Corporate Taxpayers in Reporting PPN Period SPT Using E-Invoice 3.0 on Tax Revenue Performance at KPP Pratama Manado ELEM, Sutri; KALANGI, Lintje; KOROMPIS, Claudia W.M.
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.674

Abstract

Taxpayer compliance plays an important role in tax revenue. The more taxpayers are obedient in paying taxes, the greater the tax revenue received. The development of information systems and technology in the taxation sector continues to be carried out by the government to ensure compliance and accountability in tax collection. One of them is a change in the tax administration system or what is commonly called tax system modernization. In order to improve the ease of service to PKP, the Directorate General of Taxes released the latest e-invoice application, namely e-invoice 3.0. The e-faktur 3.0 application has a variety of the latest automation features which certainly make it easier for PKP to submit Periodic VAT Returns in only one application, namely e-faktur 3.0. This study aims to determine the level of compliance of corporate taxpayers in reporting Periodic VAT Returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado. The method used in this research is a qualitative research method with a descriptive approach, the data source used is primary data. The results showed that the level of compliance of corporate taxpayers in reporting Periodic VAT returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado with a percentage of effective and very effective revenue realization because it can be seen from the realization of tax revenue that has increased from period to period and from year to year.
The Effect Of Transfer Pricing, Audit Quality, And Profitability On Tax Avoidance In Energy Sector Companies Listed On The Indonesia Stock Exchange CORNELLIA, Tabitha Deisy; SONDAKH, Jullie J.; WEKU, Priscilia
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.682

Abstract

The tax sector is the biggest major contributor to state revenue and an important component in the State Budget. Taxes which are mandatory levies to the state owed by corporate and individual taxpayers, without any benefits that can be shown directly, make taxes a burden for corporate or individual taxpayers. Which its causes a conflict of interest between the government who wants huge tax revenues and companies who want small tax payments. Therefore the company takes action to carry out a tax avoidance strategy by minimizing high tax payments. This study aims to determine the effect of transfer pricing, audit quality and profitability on tax avoidance in energy sector companies on the Indonesia Stock Exchange for the 2018-2021 period. The data source used in this study is secondary data taken from the official website of the Indonesia Stock Exchange. The sample in this study used purposive sampling method, and there are 23 sample companies selected from 79 companies. The results showed that transfer pricing had an significant effect on tax avoidance, audit quality did not effect on tax avoidance, and profitability had an significant effect on tax avoidance.
The Effect Of Operating Cash Flow And Net Profit On Cash Dividend In Index Companies Kompas 100 On The Indonesia Stock Exchange STIRMAN, Ivone Gabriella; MORASA, Jenny; PUSUNG, Rudy
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.683

Abstract

Cash dividends are one of the benefits obtained by investors as a form of profit sharing generated by the company, the profits obtained from cash dividends are expected to provide more certainty than capital gains. This study aims to determine the effect of operating cash flow and net profit on cash dividends in kompas 100 index companies on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. This research uses quantitative methods with an associative approach. Sampling was carried out using the purposive sampling method and obtained by 36 companies that are members of the compass index 100. The results showed that partially the operating cash flow did not have a significant effect on cash dividends, and net profit had a significant effect on cash dividends, while simultaneously operating cash flow and net profit had a significant effect on cash dividends
Moderation Of Moral Identity In Ethical Judgement And Moral Intention Accounting Students NITA, Riski Aprillia; WULANDITYA, Putri; DEWI, Nurul Hasanah Uswati
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.716

Abstract

This study aims to determine the factors influencing ethical considerations and moral intentions (such as gender, perceived moral intensity, and perceived moral culture) with moral identity as a moderator. This study uses a survey method for data collection. The research respondents were 169 Hayam Wuruk Perbanas University accounting students who had taken audit courses—data analysis technique using SEM-PLS. The study results show that (1) ethical judgment is only influenced by perceived moral culture. In contrast, moral intention can be influenced by gender, perceived moral intensity, perceived moral culture with moral intention, and moral identity. (2) Moral identity can be a moderator of the effect of perceived moral intensity on moral intention and the influence of perceived moral culture on ethical judgment. This finding has implications for universities to provide a learning process about ethical dilemma cases not only in ethics courses but also in competency courses such as auditing practice.

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