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Journal of Accounting and Taxation
Published by Training & Research Institute Jeramba Ilmu Sukses
ISSN : -     EISSN : 28087127     DOI : https://doi.org/10.47747/jat.vxix.xxxx
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting and Taxation (JAT) is a peer-reviewed journal which publishes original research papers. JAT has been published since 2021. It is currently published in March, July and Nopember The journal publishes original full-length research papers in all areas related to hypothetical and theoretical in its nature and that provides exploratory insights in the fields of accounting, taxation and relevant subjects. It is devoted to enhancing research outlets for the finance and accounting disciplines in the world. The topics related to this journal include but are not limited to Audit expectation gap, Auditing standards, Financial Accounting, Taxation, Social and Environmental Accounting, Management Accounting, Corporate Governance, Financial Reporting, Market for audit services, Public sector accounting and auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 40 Documents
 1   2   3   4 
International Public Sector Accounting Standards (IPSAS) Implementation and Financial Reporting: Issues and Challenges in South-East Nigeria Sunny Biobele Beredugo
Journal of Accounting and Taxation Vol. 1 No. 1 (2021): Journal of Accounting & Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v1i1.405

Abstract

The main objective of the study was to identify the challenges of IPSAS implementation in the Nigerian Public Sector. This was as a result of low level of accountability and improper application of accounting standards by government institutions. A structured questionnaire was used to elicit information from the various respondents. The population of the study consists of accountants, auditors and cash officers in government ministries, departments and agencies in Abia, Anambra, Enugu, Ebonyi and Imo States. The population was estimated at 8901for the five States. The sample size of 387 was drawn using the stratified sampling technique. The Analysis of Variance (ANOVA) was used for the hypothesis test. The results showed that the challenges that impinge the full implementation of IPSAS in Nigeria include: governments’ unwillingness in terms of political-will towards full IPSAS implementation; statutory adjustment, inadequate funding and institutional commitment among others. It was therefore recommended that there should be adequate funding for the IPSAS implementation projects as most of the Public Sector Entities attributed inability to implement IPSAS Accrual to paucity of funds. Government should also show more political will as well as commitment and support for the accrual basis IPSAS implementation at the Local Government level.
Study The Link Between Accounting and Taxation Practice in Vietnam Anh Tuan Nguyen; Tung Dao Nguyen; Hien Thu Nguyen
Journal of Accounting and Taxation Vol. 1 No. 1 (2021): Journal of Accounting & Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v1i1.434

Abstract

The objective of the study is to analyze and evaluate the link between accounting and taxation through the synthesis of domestic and foreign studies, combined with analysis of specific regulations in Vietnam. The study identifies 11 contents that have an interference between accounting and tax to conduct surveys in enterprises. After analyzing and explaining the survey results, the researcher decides to choose 06 representative contents in choosing the rules according to the level (low, medium, high) to conduct the analysis. The research results show that the tendency to choose to use accounting rules higher than tax rules and the link between accounting and taxation in Vietnam is moving to become more independent. At the same time, large enterprises will prefer the use of accounting rules over tax rules and vice versa for small and medium enterprises. Through the results of this research, policy makers can identify the position of the link between accounting and taxation, and then make decisions to adjust the relationship between accounting and taxation appropriately with the integration and development of Vietnam's economy.
Moderating Effect of Financial Constraint on Relationship Between Accounting Conservatism and Investment Efficiency of Nigerian Consumer Goods Firms Aminu Lawal; Shehu Usman Hassan
Journal of Accounting and Taxation Vol. 1 No. 1 (2021): Journal of Accounting & Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v1i1.435

Abstract

This study explores the moderating effect of financial constraint on relationship between Accounting conservatism and investment efficiency of consumer goods firms listed on the Nigerian Stock Exchange market. The study used correlational and ex-post facto research design in a sample of 27 consumer goods firms. Secondary data for a period of 10 years (2010-2019) was used, and Advanced panel multiple regression was employed in data analysis. The results obtained from this research indicate that there is a significant relationship between accounting conservatism and investment efficiency. The study also found that there is a significant moderation effect between accounting conservatism and financial constraint on defining investment efficiency of consumer goods firms in Nigeria. The study concludes by showing that financial constraint has antagonistic role to accounting conservatism on explaining investment efficiency thus, conservatism may not improve investment efficiency in firms facing financial constraints. The study suggests that consideration of firms financial conditions should form an essential part of any analysis towards understanding the impact of Accounting conservatism more especially on investment behaviour, because of the influence financial constraint has on accounting conservatism is antagonistic in nature
Forecasting and Measuring The Impact on Non-Tax Revenue of Its Principal Determinants in Nepal Arjun Kumar Dahal
Journal of Accounting and Taxation Vol. 1 No. 1 (2021): Journal of Accounting & Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v1i1.463

Abstract

This study aims to examine the impact on non-tax revenue of its principal determinants like charges, fines, fees, forfeiture, dividend, principal and interest payment, income received from sales, Royalty, and sales from fixed assets. It also explores the ex-post forecasting of non-tax revenue. It is based on the secondary data taken from various economic surveys of Nepal covering from 1980 to 2019. Descriptive and exploratory research designs are used to examine the impact and forecast the dependent variable. Some statistical and econometric tools like descriptive statistics, unit root testing, ordinary least square, serial correlation, heteroscedasticity test, and dynamic ex-post forecasting approaches. There is a positive impact on non-tax revenue of its principal determinants. The income received from principal and interest payment is found more consistent, whereas the non-tax revenue from sales government goods and services is found more inconsistent than other variables. The value of root means squared error is encountered very small (i.e., 0.7865). So, the gap between actual and forecasted nom-tax revenue is tiny. The results, design, and techniques of this study are not affected by the results and findings of other researchers
Audit Firm Type and Sustainability Performance: A Study of Quoted Oil and Gas Marketing Companies in Nigeria Aminu Abdullahi; Oladele Jami’u Olanrewaju; Moshud Nurudeen Mohammed
Journal of Accounting and Taxation Vol. 1 No. 1 (2021): Journal of Accounting & Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v1i1.477

Abstract

The study specifically examines the impact of audit firm types on sustainability performance effort (health care, employment and education) of quoted oil and gas marketing company in Nigeria. The population of the study consists of all the 13 oil and gas marketing companies quoted on the Nigeria Stock Exchange as at end of the year 2020. Secondary data was sourced from the annual reports and accounts of the sampled companies for the period of  5 years (2016-2020). The dependent variables for the study were Sustainability Performance effort proxied by expenditure on education, employment and health care by the oil and gas companies, while the independent variable was audit firm type. A panel regression model was employed for the analysis as the data cuts across different firms over periods. The results revealed that there is no significant relationship between audit firm type and sustainability performance. This is evident from the p-value of 0.554 which is related to audit firm type and health care. Also, the result of the audit firm and education revealed a p-value of 0.422 and that of audit firm type and employment 0.364. This result provided a basis for rejecting all the hypotheses. The study therefore, recommends that the oil and gas companies should continue to undertake their responsibility in the sustainability performance without any reference to whether they are being audited by any type of audit firm
The Determinants of Islamic Bank Performance: An Assessment of Jaiz Bank Plc Nigeria Aminu Abdullahi; Yahaya Yusuf
Journal of Accounting and Taxation Vol. 2 No. 1 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i1.609

Abstract

The paper assessed whether the bank-specific factors (internal) and economic (external factors) determine the financial performance of Jaiz bank Nigeria as an Islamic bank. Secondary data from the bank’s financial statements and world banks Development indicators were extracted for the period of 8 years (2011 to 2018). After description analysis, OLS regression was utilized to determine the effect of independent variables (GDP, Inflation, Interest, capital adequacy, credit risk, deposit ratio, and cost efficiency) have on the dependent variables (ROA, ROE, and ROI) financial performance. It was established that; GDP as an external factor has a significant positive association with financial performance, cost efficiency was discovered to have a weak positive relationship with the financial performance, while inflation rate, interest rate, capital adequacy, deposit ratio, and credit risk were found to have no significant effect on the bank’s financial performance. It was recommended that; Islamic banks need to give more consideration to the economic factors in their policies and programs as they may influence their profitability. More studies are also needed to compare the determinants of Islamic banks with that of Money Deposit Banks.
Cross-National Distribution of Research Outputs in Accounting: A Bibliometric Analysis Monica Lin; Ning Li; Robert Sarikas; Arsen Djatej
Journal of Accounting and Taxation Vol. 2 No. 1 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i1.646

Abstract

This paper presents an empirical study of the cross-national distribution of research in accounting as a distinctive subject of business research using bibliometric methods. Data utilized in this study has been extracted from Scopus and sample nations include all OECD countries and Asian Newly Industrialized Economies (NIEs).  Our analysis confirms a continuous process of convergence in research specialization in accounting between 1996 and 2015. We also find a developing shift in the connection between accounting and other areas of business research.   
Incitations Fiscales, Opportunisme des Dirigeants et Investissement Dans Les Entreprises au Cameroun Mfopain Aboubakar; Sadjo Kaoutoing; Mai Django Wambe Thérèse
Journal of Accounting and Taxation Vol. 2 No. 1 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i1.653

Abstract

This article sets out to show that the opportunism motive which animates managers of companies at the moment of choosing tax incentives or during the adoption of taxation measures or techniques have an impact on the respect of the taxation engagement taken, emphasized in terms of increase in investment. The interest of such an analysis resides in the fact that she permits to understand if managers’ opportunism in terms of soliciting tax advantages has a real impact on the respect of that tax engagement, thus implying an increase or a slowdown of the investment in Cameroonian enterprises. An analysis based on 269 companies drawn in a haphazard manner from the data base of the National Institute of Statistics (NIS) and according to criteria belonging to a regime of favour or the choice of taxation options, reveal that enterprises having a certain tax culture can manipulate with success their systems or options choices and to respect their tax engagements in terms of investments increase. On the contrary, those that operate tax choices with the only aim to benefit from related tax advantages do not always respect their engagements in accordance with the objective to increase investments on their midst
The Effect of Risk Based Audit, Internal Control System and Organizational Commitment to Fraud Prevention With Ethical Considerations as Moderating Variables: Empirical Study on State-Owned Enterprises in Palembang City Jihan Aviva
Journal of Accounting and Taxation Vol. 2 No. 2 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i2.688

Abstract

The formulation in this study is how the influence of Risk Based Audit, Internal Control System, and Organizational Commitment to Fraud Prevention with Ethical Considerations as Moderating Variables. The aim is to determine the effect of Risk Based Audit, Internal Control System, and Organizational Commitment to Fraud Prevention with Ethical Considerations as Moderating Variables. This research uses associative research type. The place of research was carried out in BUMN in the city of Palembang. The data used is primary data. Data collection techniques are interviews and questionnaires. The sampling method used purposive sampling. The analytical method used is multiple linear regression analysis and moderate regression analysis. Together, Risk Based Audit, Internal Control System, and Organizational Commitment have an effect on Fraud Prevention. These results partially indicate that the Internal Control System has an effect on fraud prevention, Risk Based Audit and Organizational Commitment have no effect on Fraud Prevention. And in moderation Ethical Consideration is a Homologiser of Internal Control System Moderation on Fraud Prevention, Ethical Consideration is a Predictor of Risk Based Audit Moderation and Organizational Commitment to Fraud Prevention. Keywords: Risk Based Audit, System, Commitment, Consideration, Prevention
The Factors Affecting the Quality of Earnings with Capital Structure as Intervening Variables in Banking Companies Listed on IDX Aang Syahdina; Ghina Fadillah
Journal of Accounting and Taxation Vol. 2 No. 3 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i3.863

Abstract

The most critical aspect in locating the value of a corporation is the great of the income generated through the corporation. Optimal earnings quality will have an effect on the value of the company which continuously shows an increase. The same thing also applies vice versa, if the quality of earnings shows results that are not optimal it will reduce the value of the company. The most important achievement when reporting earnings is that it makes it easier for stockholders and creditors to determine cash flows for future periods. Therefore, creditors and stockholders are able to predict the good and bad cash flows that will be faced in the coming period. The studies performed by the researcher has the purpose of having the ability to research the elements that have an effect on the best of profits with the capital structure used as an intervening variable withinside the banking sector this is included in the IDX list. The research that the researcher carried out made use of secondary data obtained by collecting all data on the company's financial reporting. The researchers used Purposive sampling as a data collection technique. After conducting the research and data processing, it was found that the independent board of commissioners, board of directors, managerial ownership, institutional ownership, audit committee and CSR quality had a significant effect on earnings quality with capital structure as an intervening variable both simultaneously

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