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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 43 Documents
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An Evaluation of Tax Digitalization Efforts by Federal Inland Revenue Service and their Impacts on Tax Collection 2002-2021 Sani Damamisau Mohammed; Abdulsalam Mas'ud; Yusuf Ibrahim Karaye; Muhammad Muhammad Sallau; Aishatu Danjuma Adam; Bashir Ali Sulaiman
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.v3i2.1138

Abstract

The federating states and capital of federal republic of Nigeria are too dependent on federally collected revenues largely from oil and gas. However, taxation is indisputably the most viable and sustainable means of raising revenue for public expenditures. Therefore, the federal government can enhance its bases of taxation to generate more tax revenue for the federating units to share especially with known shocks in oil and gas revenue. Conversely, increasing number of individuals and corporate bodies that pay taxes to the federal government are making tax administration more difficult. To overcome this, the Federal Inland Revenue Service (FIRS) has embarked on processes of digitizing tax administration at the federal level. Consequently, the aim of this study is to evaluate the impact of the tax digitalization processes by FIRS by one, describing the digitalizations and two, by undertaking trend analyses of total tax revenue collections 2002-2021. To achieve these, secondary data is collected from the literature and publications of the FIRS while public policy analytical framework underpins the study. Results from the study revealed that there are consistencies in efforts by the FIRS to digitalize tax administration in Nigeria even though implemented in short time intervals. Similarly, on the overall, there are increasing but fluctuating trends of tax revenue collection by FIRS 2002-2021 implying the positive impacts of the current digitalization efforts.
The Essentialities of Cloud Accounting Information System on The Operational Efficiency of Firms In Nigeria Sunny Biobele Beredugo
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.v3i2.1221

Abstract

Novel accounting technology such as cloud accounting information system has taken the Centre stage in its presumed capacity to provide relevance online accounting and auditing solutions that are accessible from anywhere through the cloud service providers. It is no doubt that keeping pace with this accounting technology has comes with apprehension from target audiences, that have created apathy in the deployment of cloud accounting by some companies in Nigerian, due to some speculative drawbacks such as high security breaches, high cost of IT services, risk of unauthorized access and viruses among others. It is in this light, that the study firstly examined the essentialities of cloud accounting information system on the operational efficiency of firms in Nigeria and secondly evaluated if there are significant differences in the perception of respondents in deployment of cloud accounting on corporate exigencies in Nigeria. The survey research design was adopted to collect data from 385 respondents in 32 companies cutting across four sectors in Nigeria. The Chi-square and Analysis of Variance were used for the test of hypotheses and it was discovered that cloud accounting significantly enhances the operational efficiency of firms in Nigeria, while there were no significant difference in the perception of respondents in deployment of cloud accounting leading to increase in the risk of unauthorized access, weak or no access control and high cost of IT services etc. In all, the benefits of the deployment of cloud accounting outweighs the exposures and it was recommended among others that organizations should endeavour to implement substantial security measures to protect IT infrastructure through effective internal control architecture
Pengaruh Rasio Tunggakan Dan Rasio Penagihan Terhadap Profitabilitas (Survey Pada PT. Bank National Nobu Tbk Cabang Palembang Square Periode 2018-2020) Rina Atrijaya Suci; Harsi Romli; Lukita Tripermata
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.v2i1.1707

Abstract

This study aims to analyze the effect of the arrears ratio and collection ratio on profitability at PT Bank National Nobu Tbk Palembang Square Branch. The sample selection was determined by purposive sampling from the year of 2018 to 2020. The analytical model used in this study was a multiple linear regression analysis model. Based on the results of research and analysis conducted, it can be concluded that partially the ratio of arrears has no effect on profitability at PT Bank National Nobu Tbk Palembang Square Branch. While the billing ratio has an effect on profitability at PT Bank National Nobu Tbk. Meanwhile, the ratio of arrears and the ratio of collections together affects the profitability of PT Bank National Nobu Tbk. This research is expected to be additional literature on the topic of corporate profitability.
Pengaruh Profitsbilitas, Solvabilitas, Ukuran Perusahaan Dan Ukuran KAP Terhadap Audit Delay Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Sektor Property Sub Sektor Property dan Real Estate Tahun 2015-2019) Febri Denny Irawan; Leriza Desitama Anggraini; Reny Aziatul Pebriani
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.v2i1.1708

Abstract

This study aims to analyze the effect of profitability, solvency, firm size, and KAP size on audit delay in property and real estate sub-sector companies listed on the Indonesia Stock Exchange. The population in this study was all property and real estate companies listed on the IDX in 2015-2019. Then sampling using the purposive sampling method and obtained 14 companies. The data was secondary data in the form of annual financial statements of companies listed on the IDX during the 2015-2019 period. This study utilized multiple regression analysis. The results show that partially the profitability variable has an effect on audit delay, while the solvency variable, firm size, and KAP size have no effect on audit delay. Simultaneously, the variables of profitability, solvency, firm size, and KAP size affect audit delay. This research is expected to be useful for the property and real estate sectors.
Pengaruh Financial Leverage, Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2019 M. Oksa Ariandi; Leriza Desitama Anggraini; Reny Aziatul Pebriani
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.v2i2.1709

Abstract

This study aims to examine and determine the effect of financial leverage, dividend policy, profitability, firm size, and liquidity on firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique utilized the purposive sampling method and obtained 7 companies. This study utilized multiple regression analysis. The results show that partially financial leverage and profitability variables have an effect on firm value, meanwhile dividend policy, firm size and liquidity variables don’t have effect on firm value. Simultaneously the variables of financial leverage, dividend policy, profitability, firm size and liquidity have an effect on firm value. This research is expected to provide benefits for the pharmaceutical sub-sector.
Pengaruh Intellectual Capital dan Profitabilitas Terhadap Capital Gain pada Perusahaan Perbankan di Bursa Efek Indonesia Periode 2016 - 2020 Ayu Rizki Yuliani; Lukita Tripermata; Aris Munandar
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.v2i2.1710

Abstract

This study aims to observe the significant effect of Intellectual Capital and Profitability on Capital Gain. This research was conducted on banking companies on the Indonesia Stock Exchange in the 2016-2020 period, which amounted to 12 companies as samples that met the criteria. The sampling technique used was purposive sampling technique. Collecting data using literature study and documentation. The data analysis method used is multiple linear regression analysis. The results of the research on the t test show that profitability has no and significant effect on the Capital Gain of banking companies listed on the IDX for the 2016-2020 period. Intellectual capital has a significant and significant effect on Capital Gain. banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results of the research on the F test show that Intellectual Capital and Profitability have a simultaneous effect on Capital Gain.
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Septi Oktarina; Leriza Desitama Anggraini; Rafika Sari
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.v2i2.1711

Abstract

The objective of this research is to observe the significant effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. This research was conducted at mining companies on the Indonesia Stock Exchange on the year of 2017 until 2019 which amounted to 14 companies as samples that fit the criteria. The sampling technique used was purposive sampling technique. Data were obtained by literature study and documentation. The data analysis method used was multiple linear regression analysis. The results of the research on the T test shows that cash turnover has no effect on the profitability (ROA) of mining companies listed on the IDX for the 2017-2019 period. Accounts receivable turnover has a negative and significant effect on the profitability (ROA). Inventory turnover has a positive and significant impact on the profitability (ROA). Overall, the results of the research on the F test show that cash turnover, accounts receivable turnover and inventory turnover have a simultaneous effect on profitability.
Pengaruh Struktur Modal, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Nilai Perusahaan: Survey Pada Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Dini Anggraini; R.M. Rum Hendarmin; Aris Munandar
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.v2i2.1712

Abstract

This study aims to determine the effect of capital structure, firm size and firm age on firm value in food and beverage companies listed on the Indonesia Stock Exchange. This type of research is quantitative research. The sample used was 19 companies from a population of 26 food and beverage companies listed on the Indonesian stock exchange in 2015-2019. This study uses secondary data, the data analysis method used is the panel data regression analysis method. The results showed that simultaneously capital structure, firm size and firm age had an effect on firm value. Then, partially capital structure and firm age have a significant negative effect on firm value. On the other hand, firm size has no significant negative effect on firm value. The amount of the Adjusted R Square (R2) is 0.692658 or 69.26%, which means that the ability of the independent variable to explain the variation in the dependent variable change is 69.26%, while the rest is 0.30% (100% - 69.26%) is influenced by other factors outside the research variables. The results of this study are expected to be taken into consideration by companies when they want to increase company value.
Pengaruh Pendapatan Bersih Dan Modal Kerja Bersih Terhadap Arus Kas Pada Perusahaan (Survey Pada Sektor Perhotelan Yang Terdaftar Di Bursa Efek Indonesia Pasca Pandemi Covid-19 Periode 2019-2020) Richard Yasin; R.M. Rum Hendarmin
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.v3i2.1713

Abstract

This study investigates and provides empirical evidence regarding the effect of net income and net working capital on the company's cash flow. The purposive sampling technique is used in the sampling technique. The research sample consisted of 20 hotel sector companies listed on the Indonesia Stock Exchange in 2019-2020. The analytical method used in this research is multiple linear regression analysis. The results show partially to prove that the net income variable has an effect on cash flow while networking capital has no effect on cash flow in hotel sector companies listed on the Indonesia Stock Exchange after the Covid-19 Pandemic for the 2019-2020 Period. Meanwhile, simultaneously net income and networking capital affect cash flow in hotel sector companies listed on the Indonesia Stock Exchange after the Covid-19 pandemic for the 2019-2020 period.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Kebijakan DividenTerhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Andini Andini; R.M. Rum Hendarmin; M. Hamdan Sayadi
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.v3i2.1714

Abstract

This study aims to determine the effect of investment decisions, funding decisions and dividend policies on firm value in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research that uses secondary data. The secondary data was taken from the year of 2015 to 2019 using a purposive sampling technique. The data analysis technique used multiple linear regression and then processed with SPSS 24 software. The results show that investment and funding decisions have a positive effect on firm value. Meanwhile, dividend policy has a negative effect on firm value. Through this research, manufacturing companies will be able to study the factors that can affect the value of the company.

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