Journal of Governance, Taxation, and Auditing
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.
Articles
162 Documents
<![CDATA[Analysis of The Implementation of Tax Planning on Article 21 Income Tax as An Effort to Optimize Tax Burden Efficiency at PT. Anugerah Sejahtera ]]>
<![CDATA[ADYATMA, I Wayan Chandra]]>;
<![CDATA[NIDA, Desak Rurik Pradnya Paramitha]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i3.1395
<![CDATA[Taxes are a very important component for every country, because taxes play a major role in state financing and national development which aims to improve the welfare of the people. Through good tax planning, PT Anugerah Sejahtera can carry out tax payments more efficiently while still complying with applicable tax regulations. In an effort to achieve this efficiency, there are several tax planning methods that can be used, namely the Net Method, Gross Method, and Gross Up Method. Through analysis of the application of these three methods, it is hoped that the most efficient tax payment method will be found and can simplify the tax calculation and deduction process. This research aims to determine the effectiveness of implementing article 21 income tax planning using the Net, Gross, and Gross Up methods at PT. Anugerah Sejahtera. The type of research that will be applied in this research is descriptive qualitative. Based on the research results, the Gross Up method is proven to be the most efficient method for paying Article 21 income tax. This is because there are tax allowances which provide positive benefits for the company. Applying the Gross Up method also affects the company's income tax burden and net profit, because this additional tax allowance reduces the company's taxable income.]]>
<![CDATA[The Influence of Profitability, Dividend Policy, and Institutional Ownership as Moderating Variables on Firm Value ]]>
<![CDATA[GANAWATI, Nengah]]>;
<![CDATA[PRATIWI, Ketut Winda]]>;
<![CDATA[SUDARMINI, Ketut]]>;
<![CDATA[SARIANI, Ketut]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i3.1400
<![CDATA[This study aims to analyze the effect of profitability and dividend policy on firm value with institutional ownership as a moderating variable. The study was conducted in the financial sector listed on the Indonesia Stock Exchange for the 2018-2020 period. The research method uses a quantitative approach with a purposive sampling technique, resulting in a sample of 22 companies. Data were analyzed using Moderated Regression Analysis (MRA) to test the hypothesis. The results of the study indicate that profitability and dividend policy have a positive and significant effect on firm value. In addition, institutional ownership is proven to strengthen the positive relationship between profitability and dividend policy with firm value. This finding supports the signaling theory which states that profitability and dividend policy provide positive signals to investors regarding the company's prospects. This study contributes to investors and management in decision making, by emphasizing the importance of good corporate governance to increase firm value. The practical implications are that companies are advised to increase profitability, stable dividend policies, and involve institutional ownership to minimize agency conflicts and maximize firm value.]]>
<![CDATA[The Effect of Auditor Competence, Independence, And Experience on Audit Quality in Public Accounting Firm (KAP) in Bali Province ]]>
<![CDATA[HENDRAWAN, I Made Toni Hendrawan]]>;
<![CDATA[SANJAYA, I Gusti Ngurah]]>;
<![CDATA[YUDHA, Cokorda Krisna]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i3.1402
<![CDATA[The purpose of this study is to determine the influence of auditor competence, independence, and experience on audit quality. This research was conducted at a Public Accounting Firm located in the Province of Bali. The population used in this study is all auditors who work in several Public Accounting Firms in Bali Province. The sampling method in this study is by using convenience sampling, which is as many as 80 respondents. The data collection method used in this study is in the form of a questionnaire. Data analysis technique using Partial Least Squares. The results of this study show that auditor competence has a significant positive effect on audit quality, auditor independence has a significant positive effect on audit quality and auditor experience has a significant positive effect on audit quality. It is hoped that the Public Accounting Firm in Bali Province, can direct auditors to take part in training programs or certification of the public accounting profession, can provide regular training that focuses on the implementation of independence and provide mentoring programs for senior auditors or KAP partners as mentors for junior auditors, so that they can learn from direct experience.]]>
<![CDATA[Treatment of Direct Payment Systems for Multiple Recipients on Payment Error Rates in Central Government Agencies Located in Palu City, Central Sulawesi ]]>
<![CDATA[DAMAYANTI, Dita Zaskia]]>;
<![CDATA[TOTANAN, Chalarce]]>;
<![CDATA[ZAHRA, Femillia]]>;
<![CDATA[PAKKAWARU, Muhammad Ilham]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i3.1404
<![CDATA[This study aims to understand the treatment mechanisms carried out by government institutions located in the Palu City area of Central Sulawesi when payment errors occur using the direct payment system. The object of this research is the procedures followed when payment errors arise through the direct payment system in companies located in Palu City, Central Sulawesi. This study uses a qualitative research method with a descriptive approach. Qualitative research is a research procedure that produces descriptive data in the form of written or spoken words obtained from a case study by conducting detailed observation of the research object at the Class II Agricultural Quarantine Office in Palu. The type of data used in this study is primary data. Data collection methods used in this study include interviews and documentation. The target respondents consist of planning officers, expenditure treasurers, revenue treasurers, state property officials, commitment-making officers, personnel officers, and all employees. It was found that payment errors occur when there is a discrepancy in the inputted data in the system, causing the payment to not be received by the intended recipient. The company’s treatment includes modifying and correcting the recipient data according to procedures established by the Directorate General of Treasury and the relevant institution through several steps. The findings of this study have implications regarding the treatment of direct payment systems for multiple recipients in relation to payment errors in government agencies.]]>
<![CDATA[The Impact of Internal Audit in the Case of PT. Xyz Bandung Regency on the Effectiveness of Internal Control ]]>
<![CDATA[SUMADI, Alifiani Sunke]]>;
<![CDATA[BAYUNITRI, Bunga Indah]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i3.1405
<![CDATA[.To ensure that the company's internal control operates effectively to achieve organizational goals, an internal audit is essential. The number of layoffs, the prevalence of defective goods that cause a decrease in orders, and the misuse of checking accounts by directors for personal gain are just a few of the problems found based on data from PT. XYZ Bandung Regency in 2021 to 2024. This shows how important internal audit is in strengthening internal control of the business. The direction of the author's article is aimed at finding the success of XYZ's internal control in Bandung Regency as determined by the internal audit of PT. The methodology used in the author's article combines a descriptive approach with purposive sampling. The author's article group consists of sixty-three people from PT. 166 XYZ employees. The data were analyzed using a simple straight-line data analysis technique with a maximum control level of 5%, assisted by SPSS version 23. This article shows that the effectiveness of internal control is significantly influenced by internal audit. Internal audit increases the effectiveness of internal control by 71.9%. Therefore, effective internal audit practices can improve internal control and reduce the possibility of losses caused by weaknesses in the control system.]]>
<![CDATA[The Impact of Audit Findings on Regional Losses in Local Governments of Regencies/Cities in Central Sulawesi Province ]]>
<![CDATA[DIVYA, Sinta]]>;
<![CDATA[DIN, Muhammad]]>;
<![CDATA[JURANA, Jurana]]>;
<![CDATA[MASDAR, Rahma]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i4.1420
<![CDATA[This study aims to analyze the impact of audit findings on regional losses in the local governments of regencies/cities in Central Sulawesi Province. Employing a quantitative approach, the study utilizes secondary data from the Audit Results and Audit Results Summary provided by the Supreme Audit Board of the Republic of Indonesia. The research covers 13 regencies/cities in Central Sulawesi Province over the period from 2021 to 2023. To test hypotheses and evaluate the strength of relationships between variables, the study uses Partial Least Squares Structural Equation Modeling (SEM-PLS) analysis with WarpPLS 7.0 software. The findings reveal a positive and significant relationship between audit findings and regional losses, with a substantial coefficient value. These results suggest that an increase in audit findings correlates with higher regional losses. Therefore, local governments in Central Sulawesi Province should prioritize policies that promote legal compliance and strengthen internal control systems to minimize the risk of regional financial losses.]]>
<![CDATA[Implementation of Regional Regulation Number 1 of 2024 Concerning Regional Taxes and Regional Levies (A Study at The Kupang City Transportation Service) ]]>
<![CDATA[BONLAE, Naaman Renaldus]]>;
<![CDATA[DJAHA, Ajis Salim Adang]]>;
<![CDATA[SAYRANI, Laurensius Petrus]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i4.1438
<![CDATA[Implementasi Peraturan Daerah Nomor 1 Tahun 2024 Tentang Pajak Daerah dan Retribusi Daerah secara spesifik merujuk pada sektor pendapatan asli daerah melalui Retribusi Daerah yakni Parkir tepi jalan umum merupakan permasalahan yang serius dan membutuhkan proses implementasi yang baik. Implementasi yang baik menjadi sebuah terobosan baik untuk bisa mendapatkan hasil yang baik juga untuk peningkatan pendapatan asli daerah di kota kupang. Metode yang digunakan adalah studi kasus kualitatif dengan teknik pengumpulan data melalui wawancara terhadap 10 informan, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa proses Implementasi yang dilakukan oleh dinas perhubungan kota kupang sebagai dinas pelaksana teknis melalui pungutan retribusi parkir menjadi tumpuan utama bagaimana implementasi perda ini dapat berjalan. Penelitian ini menunjukan dari ukuran dan kebijakan bahwa adanya kejelasan regulasi dan procedural dalam pemungutan retribusi parkir tepi jalan umum. Sumber Daya yang ada seperti sumber daya manusia dan sumber daya anggaran menjadi motor penggerak dalam proses implemetasi di lapangan. Sikap pelaksana ditunjukan pada pemahaman kebijakan dan komitmen pelaksana dari setiap elemen yang terlibat . Karakteristik agen pelaksana yang diamana mencakup struktur organisasi dan koordinasi antar instansi. Komunikasi pelaksana yang dalam upaya melakukan sosialisasi kebijakan agar tujuan dapat dilaksanakan. Lingkungan Ekonomi , sosial, dan politik mencakup partisipasi masyarakat dan kekuatan ekonomi masyarakat di kota kupang. Rekomendasi mencakup perlu mengalokasikan anggaran khusus, Peningkatan kapasitas SDM pelaksana, Sosialisasi Perda perlu dilakukan secara masif dan sistematis, serta Koordinasi antar instansi terkait]]>
<![CDATA[Stock Price as an Intervening Variable That Influencing Solvency, Inflation, and Financial Distress on Firm Value ]]>
<![CDATA[SUTISMAN, Entar]]>;
<![CDATA[PRASETIANINGRUM, Septyana]]>;
<![CDATA[LANDE, Adriani]]>;
<![CDATA[SUTISNA , Entis]]>;
<![CDATA[B, St. Mariani]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i4.1445
<![CDATA[This study aims to analyze the effect of solvency, inflation, and financial distress on firm value with stock price as an intervening variable in manufacturing companies in the consumer goods sector during the 2020-2023 period. The data used in this study comes from the financial statements of companies listed on the Indonesian Stock Exchange. The analysis method used is path analysis with a quantitative approach. The population in this study is manufacturing industry companies in the consumer goods sector listed on the Indonesia Stock Exchange that have experienced a decline in profits during the years 2020-2023. The sampling technique used was purposive sampling and resulted in 30 out of a total of 91 companies in the consumer goods sector. Data analysis was carried out through descriptive analysis, outer model analysis, inner model analysis and hypothesis testing using SmartPLS v.3.2.9 software assistance. The results showed that solvency and financial distress had a significant effect on stock prices. Solvency, financial distress and stock prices have a significant effect on firm value; inflation has no significant effect on stock prices and firm value. Stock prices are unable to mediate the effect of solvency, inflation, and financial distress on firm value. This shows that these factors can affect firm value directly without having to go through stock prices.]]>
<![CDATA[Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance ]]>
<![CDATA[WAFA, Moh. Ali]]>;
<![CDATA[KUSMAYASARI, Dewi]]>;
<![CDATA[DARMAYANTI, Novi]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i4.1448
<![CDATA[Taxes play a crucial role as one of the primary sources of government revenue, significantly impacting essential sectors such as education, healthcare, and infrastructure. This research aims to analyze the influence of tax authorities' services, the implementation of e-filing, and tax audits on taxpayer compliance at KPP Pratama Lamongan, with tax sanctions as a moderating variable. The research method used is quantitative by collecting primary data through questionnaires distributed to taxpayers. The results of the research show that there is a significant influence of tax authorities' services and the implementation of e-filing on taxpayer compliance. Apart from that, tax audits also contribute to increasing compliance. Tax sanctions are proven to strengthen the relationship between the independent and dependent variables. This research provides an important contribution to the development of tax policy and strategies for increasing taxpayer compliance in the region. The results of this research can become a reference for further research and help the government in formulating more effective policies.]]>
<![CDATA[The Effect of Price, Service Quality, and Location on Purchase Decisions at Tan-Panama Coffee Shop in Denpasar ]]>
<![CDATA[GUNAWAN, I Putu Bayu Arya]]>;
<![CDATA[SETINI, Made]]>;
<![CDATA[PRAMANA, Made Surya]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v3i4.1452
<![CDATA[The industry that has the potential to provide a direct impact on the creative economy is the food sector. One type of culinary business that is currently very popular with the public is a coffee shop. The purpose of this study was to examine how the influence of the Tan-Panama coffee shop in Denpasar City on consumer purchasing decisions by looking at several factors such as price, location, and service quality. This study uses accidental sampling techniques to test and evaluate the causal relationship between two variables. The Slovin formula is used to determine the sample size, and 100 respondents are included in the sample, by utilizing the (t) and (f) tests and multiple linear regression analysis as data analysis techniques. The findings of the study indicate that in the Tan-Panama coffee shop located in Denpasar City, price, service quality, and place all have a positive and significant impact on the variables influenced, namely the decision to buy. Price, service quality, and location have a positive and significant influence on purchasing decisions.]]>
