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INDONESIA
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
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Tax Compliance Reporting: Antecedent and Moderating Effect Zaki Fakhroni; Lela Lela Istyana Nur Fitraratri
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.v2i3.895

Abstract

To make it easier for taxpayers to report their taxes, the Balikpapan city government provides facilities in the form of an online tax reporting application called E-SPTPD. To reduce fraud in tax reporting, the government has also installed transaction recording tools in restaurants in Balikpapan City. The purpose of this study was to obtain empirical evidence of a relationship between the use of E-SPTPD on tax reporting compliance with the antecedent factors of information technology readiness and transaction recording tools as moderators. This type of research is quantitative research using primary data and for the sample using quota sampling method with a total of 57 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3. The results of this study obtained empirical evidence that: (1) readiness of information technology has a positive and significant effect on the use of E-SPTPD: (2) the use of E-SPTPD E-SPTPD has a positive and significant effect on tax reporting compliance: (3) transaction recording tools cannot moderate the relationship between the use of E-SPTPD and tax reporting compliance. This study also produces new findings, namely there is an antecedent effect of information technology readiness which has a considerable influence before using E-SPTPD.
Corporate Taxes and Financial Performance of Small and Medium Enterprises in Nigeria Adewale Olusesan Taiwo; Godwin Emmanuel Oyedokun
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.v2i3.910

Abstract

The study examined the effect of Corporate Taxes and Financial performances of Small and Medium Enterprises in Nigeria. The objective is to investigate the extent to which various Corporate Income taxes and Education taxes have affected the financial performances of Small and Medium Enterprises in Nigeria. The study adopted the Longitudinal research design using Secondary data with ordinary least square regression technique of analysis and time series data. The sample population of all SMEs in Nigeria of about 41.5million based on judgmental Sampling to obtain numerical values of model coefficient with the use of E-views version 9. The findings revealed that the company’s income tax has a positive and insignificant effect on the financial performance of small and medium enterprises in Nigeria while education tax has a negative and significant relationship with the financial performance of small and medium enterprises in Nigeria. The study concludes that the financial performance of small and medium enterprises in Nigeria is driven by Companies’ income tax, Education Tax, and Personal Income Tax. It, therefore, recommended that business entities should have knowledge on how to calculate the amount of tax payable based on the available information role of taxation in economic development should be used for social sustainability to achieve per capita income for an improved standard of living by citizens
The Role of Accounting Information Systems In Organizational Decision Making: Evidence From Banking Sector In Ghana Kwadwo Kyeremeh; Bright Bediako Kyeremeh; Matilda Afful Forson
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.v2i3.912

Abstract

Accounting information system is very vital in management planning and decision making. The objective of this work was to find out the role of accounting information system in management planning and decision making, with reference to some selected financial institution in Sunyani municipal area. Which includes; how accounting information system helps management in decision making and planning to identify challenges associated with the use of accounting information system in decision making. The method used for the research was based on personal interviews, questionnaires, of the above financial institutions. The research revealed that informed financial decision enhances overall performance of the enterprise. The research showed that, there were some challenges that accounting information system limits the idea of management to only accounting standards, inclusion and omission of accounting information system and is sometimes difficult to understand and this discourage firms and consumers from adopting them for planning and decision making. After the research, it has been recommended that there is the need for banks and other financial institution to educate their staff and consumers about the use of accounting information system and all the pro and cons of each standard and information adopted by the firm. It is inevitable fact that financial institution performs below expectation and some also outside the scope set by accounting standard. The adoption and use of the accounting information system was found to be high but poor in management planning and decision making due to lack of knowledge, consistent changes in accounting standards and also poor timing of information. In conclusion, accounting information system has played an important role in management planning and decision making in the various financial institutions in the world, accounting information system prepares the whole range of different information for different users. The management of different organisation in the world can measure and examine the business quality of the entire institutions on the basic of the accounting and financial information.
Taxpayers’ Perception of Public Sector Fiscal Responsibility and Voluntary Tax Compliance Behaviour in Rivers State, Nigeria Osirim Monday
Journal of Accounting and Taxation Vol. 3 No. 1 (2023): 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.v3i1.1065

Abstract

This study which is on the influence of taxpayers' perception of  public sector fiscal responsibility on voluntary tax compliance is motivated by the quality of government fiscal responsibility, the level of tax compliance by the public and the reported low level of tax buoyancy and elasticity in Nigeria. The study adopts cross sectional survey research design.  Four hundred and three (403) copies of valid questionnaire were used for the study; this represents 85% of the respondents. The collected data were analyzed using both descriptive and inferential statistics. The proposed hypotheses for the study were tested using regression analysis. The study provides evidence to show that voluntary tax compliance is low in Rivers State, Nigeria as on the average, voluntary tax compliance produced a mean score of 2.0928 and standard deviation of 0.469592.The study also provides evidence indicating that public accountability, government fiscal transparency, balanced and surplus budget, public information dissemination and government public engagements are key drivers of voluntary tax compliance and their relationships with voluntary compliance are positive and significant. Hence, it could be reasonably concluded that voluntary tax compliance is lacking in Rivers State leading to the recommendations that revenue authorities in Rivers State, Nigeria should intensify efforts to identify,  register and bring to the tax net all eligible taxpayers operating in the formal and informal sectors by synergizing with financial firms and various professional bodies and trade unions. Public institutions should make public accountability and fiscal transparency their core mandate so as to earn public confidence  geared towards improved tax compliance behaviour.
The Moderating Effect of Earnings Persistence on the Relationship Between International Financial Reporting Standards Implementation and Earnings Response Coefficient of Listed Companies in Nigeria Sunny Biobele Beredugo
Journal of Accounting and Taxation Vol. 3 No. 1 (2023): 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.v3i1.1077

Abstract

This study examined the moderating effect of earnings persistence on the relationship between International Financial Reporting Standards (IFRS) Implementation and Earnings Response Coefficient (ERC) of listed companies in Nigeria. This was done to evaluate the reason behind the poor utilization of capital market, especially equity market for funding of developmental project by both public and private sector entities. This study adopted historical-descriptive and content analysis research designs. This was conducted using forty six listed companies in Nigerian covering the period of 6 years (2013 to 2018). The data of the study was analyzed using the Partial Least Square. The results of the cross sectional effect model show that IFRS implementation brings about high quality information, but it is not sufficient enough to induce a change in the ERC. It was discovered that investors and speculators alike pay close attention to the degree to which current period earnings shocks persist in the future, and this outcome propels the IFRS compliance to enhance a high earnings response coefficient of firms in the stock market. It is therefore recommended that the financial reports of listed companies in Nigerian should be designed to improve the information contents of accounting earnings in order to include inherent socio-economic risk, full disclosure of net income, past and prospective earnings
The Role of Investors' Protection On The Relationship Between International Financial Reporting Standards Implementation And Earnings Response Coefficient Of Listed Companies In Nigeria Sunny Biobele Beredugo
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.v2i3.1078

Abstract

This study was interested in unraveling the efficacy of investors’ protection on earnings response in an IFRS environment. This is because investors still consider information on investors’ protection besides earnings in taking their decisions. Yet, this rare variable is usually treated with laxity in the firms’ annual reports. The study assessed the interactive effects between IFRS provisions and investors' protection on the Earnings Response Coefficient of listed companies in Nigerian. This study adopted historical-descriptive research design and content analysis research designs. This was conducted using forty six listed companies in Nigerian covering the period of 6 years (2013 to 2018). The data of the study was analyzed using the Partial Least Square. It was discovered that ERC improves with the moderating effect of strong investors’ protection in an IFRS environment. It is therefore recommended that firms listed in the Nigerian stock exchange should as a result of necessity improve on their investors' protection in order to promote a high earnings response coefficient under an IFRS environment
Tax Payers’ Attitudes and Demographic Analysis of SMEs Operators in River and Akwa-Iboms States – Nigeria Sunny Biobele Beredugo; Bassey Okon Ekpo
Journal of Accounting and Taxation Vol. 3 No. 1 (2023): 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.v3i1.1079

Abstract

The study focused on taxpayers’ attitude and demographic analyses of SMEs operators in Rivers and Akwa-Ibom States – Nigeria. It was motivated by the need for Nigerian tax authority to create a well-planned and comprehensive approach to enhance favourable tax attitude in order to deal with the problem of tax evasion; coupled with the lag in sufficient empirical works on tax payers’ attitudes in Nigeria.The objectives of the study were to examine the differential effect of gender, age differences, marital status and educational level on tax payers’ attitudes in Nigeria. Survey research design was adopted. The study was limited to SMEs operators in Rivers and Akwa-Ibom States. From a population of 28,585 SMEs operators, a sample size of 1150 was used. ANOVA was used to test the hypothesis. The findings show that: there is no significant difference on the effect of genders, age differences and marital status on tax payers’ attitudes in Nigeria. However, there is a significant difference on the effect of educational level on tax payers’ attitudes in Nigeria. It was therefore recommended that tax authority should always consider the educational stratification of SMEs operators before developing approaches to instigate favourable tax compliance; and SMEs Operators with high compliance track records should be celebrated by tax authority and they should be encouraged to engage in word-of-mouth communication to communicate to others on the benefits of tax payment
The Impact Of Pandemic On Tax-Paying Compliance Endang Kristiawati; Wilda Sari; Ali Afif; Jaurino Jaurino; Risal Risal; Febriati Febriati
Journal of Accounting and Taxation Vol. 3 No. 1 (2023): 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.v3i1.1082

Abstract

This study aims to determine taxpayers' perception and financial conditions during the pandemic on the level of tax compliance in Micro, Small, and Medium Enterprises (MSMEs). The research method used in this study is a data quality test consisting of validity and reliability testing, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, and hypothesis testing consisting of multiple regression analysis. The variables in this study are taxpayers' perceptions and financial conditions during the pandemic. The results of this study indicate that the perception of taxpayers and financial conditions during the pandemic has a positive effect on compliance with paying taxes on MSMEs in Pontianak City. Theory of Planned Behavior supports this research to explain taxpayers' perception that all actions or behavior begin with intention. Behavioral intentions are formed by attitudes toward behavior, social norms and control over perceived behavior. Government policies in tax incentives provide convenience for MSME actors because MSME taxpayers do not need to deposit taxes owed but only need to make a realization report every month. This will increase taxpayer awareness in fulfilling their tax obligations.
Tax Structure Implications on Exchange Rate and Infrastructural Development in Nigeria Ambaiowei Tari Ebiowei; Asian Asian Umobong
Journal of Accounting and Taxation Vol. 3 No. 2 (2023): 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.v3i2.1092

Abstract

The study examined the relationship between tax structure and exchange rate, and capital expenditure using secondary data obtained from Central bank of Nigeria and Federal inland revenue annual bulletin for the period 1994 to 2022 using multiple regression and auto regressive distributive lag. Tax structure was divided into direct and indirect tax consisting of PPT, CIT and VAT while the dependent variable was proxied by exchange rate and capital expenditure. Unit root test for stationarity was conducted using Augmented Dickey Fuller and Kwiatkowski Phillips Schmidt Findings show that in the short run the coefficients of the tax structure variables passed the significance test at the 5 percent level indicating that tax revenues critically influence short run changes in capital expenditure. The coefficients of current PPT, current CIT and complete VAT are all positive, which show that all forms of taxes promote capital spending by government in Nigeria in the short run. Thus, increasing tax revenues will immediately deliver positive impacts on the budgetary provisions for capital spending in Nigeria. The study also found that capital expenditure improves exchange rate, the positive impact of tax revenues on short run capital expenditure confirms that taxes have significant indirect impact on short run macroeconomic performance in Nigeria. The long run results also report interesting outcomes The coefficients of the two direct tax components are significant at the 5 percent level, while that of VAT failed the test at the 5 percent level. This result shows that while PPT and CIT significantly influence capital expenditures in Nigeria, VAT has no significant impact. It also suggests that VAT does not exert indirect long run effects on macroeconomic performance through the capital expenditure channel. The coefficient of CIT is however negative, indicating that increasing CIT tends to reduce capital expenditures in Nigeria. On the other hand, the coefficient of PPT is positive which indicates that only PPT tends to directly improve capital expenditure or indirect improve long run macroeconomic performance through the channel of capital expenditure in Nigeria. The coefficient of public debt failed the significance test in the long run estimates, while the coefficient of exchange rate is significant at the 5 percent level and also possesses a negative sign. This implies that in the long run, exchange rate depreciation tends to limit capital expenditures in Nigeria. In particular every one percent rise in CIT was found to be consistent with a 0.877 percent rise in VAT, while a percent rise in PPT is accompanied by an increase in CIT by 0.93 percentage point. The relationship was found to be strong in Nigeria and also suggests that tax revenue in Nigeria is linked. the study found that only direct taxes led to improvement in exchange rate in the long run. This implies that direct taxes may be more effective in maintaining macroeconomic stability in Nigeria than application of indirect taxes. increases in indirect taxes tend to produce external effects that do not fully guarantee improvements in macroeconomic in Nigeria. direct tax component only improves exchange rate. Indeed, it was found that CIT revenues essentially lead to reduction in capital expenditure in the long run in Nigeria. That both PPT and CIT have significant negative impacts on exchange rate in the long run in Nigeria, indicating only the direct component of the tax structure in Nigeria significantly enhances exchange rate performance in Nigeria over time, while the effect of indirect tax components is insignificant. That only PPT has a significant indirect or channeled impact on macroeconomic performance through the capital expenditure in Nigeria. We recommend that government should pursue policies and programs that would help ensure exchange rate stability and boost local production for both consumption and export. In addition, a holistic program of economic reforms is important to complement the exchange rate policy and stimulate economic growth
Improving Tax Compliance Risk Management of Large Businesses in Vietnam Thi Cam Giang Nguyen; Thi Thanh Hoai Nguyen
Journal of Accounting and Taxation Vol. 3 No. 1 (2023): 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.v3i1.1102

Abstract

Tax compliance risk management is a modern management method to improve the compliance of taxpayers in general and large enterprises in particular. Over the past 10 years, tax compliance of large enterprises has become a significantly concerned issue of policymakers and tax administrators over the world. Due to the goal of profit maximization, the complex nature of business operations and spread across many regions and countries, large enterprises, especially multinational corporations, are at the high risk rate of tax compliance. The article uses a set of compliance risk assessment criteria of enterprises and secondary data from 556 large enterprises in Vietnam to assess the level of risk, classified by economic sector and type of business. The results show that the foreign-invested economic sector and the type of limited liability company with 2 or more members have the highest level of compliance risk while the state sector and the 100% State owned enterprises have the lowest risk. Therefore, it recommends that improving tax compliance and reforming tax incentive policies, especially for FDI enterprises are of necessity.

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