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Sinergi International Journal of Accounting and Taxation
Published by YAYASAN SINERGI KAWULA MUDA
ISSN : -     EISSN : 29881587     DOI : 10.61194/ijat
Core Subject : Economy,
Economics, Econometrics & Finance
Sinergi International Journal of Accounting and Taxation with ISSN Number 2988-1587 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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Exploring the Relationship Between Regulatory Compliance, Internal Control, Managerial Competence, and Financial Integrity of Indonesian Start-Ups Chatra, Afdhal
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.123

Abstract

This study examines the relationship between regulatory compliance, internal control, management competence, and financial integrity to better understand the dynamics that influence the resilience and performance of Indonesian startups. Our quantitative research uses Structural Equation Modeling with Partial Least Squares (SEM-PLS 4) and is based on a stratified random sample of 215 startups from different industries, sizes, and countries. Strong validity and reliability are demonstrated by the measurement model, and good correlations between important constructs are highlighted by the path coefficients. The beneficial effect of regulatory compliance on financial integrity is shown to be amplified by internal control, which is found to be a key mediator. The validity of the suggested relationships is reinforced by the good fit of the structural model. The results of this study provide insightful information for academics, politicians, and startup executives, and offer solutions to navigate the complicated terrain of the startup ecosystem in Indonesia. The results of this study provide useful information for policymakers and startup executives. Maintaining financial integrity requires strengthening internal controls, especially when combined with an emphasis on managerial competence. A customised approach considering industry, scale, and local environment can improve overall financial health and regulatory compliance
Analyzing the Impact of Tax Policy on Financial Performance and Compliance of MSMEs in Indonesia Sumiok, Cristofer
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.130

Abstract

The complex relationship between tax policy components and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is examined in this study. A survey was conducted with a sample of 250 MSMEs to capture different industry types, firm sizes, and geographical regions. The study assessed the relationship between tax rates, tax incentives, firm size, industry type, and financial performance indicators using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The structural model yielded important insights, while the measurement model demonstrated good validity and reliability. As lower profitability correlates with higher tax rates, policymakers should consider the tax burden of MSMEs. On the other hand, tax incentives show a good correlation with financial performance, suggesting that they may be useful in encouraging MSME expansion. The complex interaction between firm size industry type and financial performance is highlighted. The SEM-PLS model fits the data well, according to the model fit assessment. To support the sustainable expansion of MSMEs in Indonesia, policymakers and MSME owners can benefit from the results of this study, which has practical implications such as for the Government is the present policies need to be evaluated in order to improve MSME compliance. Meanwhile, it is important for MSMEs to improve their competencies such as financial literacy.
Analysis of Tax Service Quality and Taxpayer Satisfaction During the Covid-19 Pandemic at the Pratama Tax Office Cileungsi, Bogor, West Java, Indonesia Ma'ruf, Solehan; Budiati, Ayuning; Wibowo, Soesilo
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.134

Abstract

Service is the effort to achieve public service quality for taxpayers, all services are provided through Integrated Service Centers (ISC) at each Tax Service Office (TSO) and at Tax Service, Counseling, and Consultation Offices (TSCTCO) throughout Indonesia's tax areas, and taxpayers' satisfaction with the services provided by KPP Pratama Cileungsi, as well as the initiatives undertaken and planned by KPP Pratama Cileungsi to improve service quality during the Covid-19 pandemic. This study identified several issues: 1) Taxpayer satisfaction with tax services at the Tax Service Office KPP Pratama Cileungsi during the Covid-19 pandemic, 2) Efforts made by the Tax Service Office KPP Pratama Cileungsi to enhance the quality of tax services during the Covid-19 pandemic. The research method employed a descriptive qualitative approach conducted in a natural setting, with data collected using interview guidelines and documentation. The research informants included strategic taxpayers, tax volunteers, and employees of KPP Pratama Cileungsi. Data analysis encompassed activities such as data reduction, presentation, and drawing conclusions/verification. The results of this study revealed that tax class activities are part of cooperation with the district government to ensure that the public is aware of and utilizes these tax classes as a means of learning and increasing tax obligation awareness. Creating or re-sharing tax education content through a dedicated YouTube channel serves as a contemporary education platform with easy access anytime and anywhere for taxpayers, given the extensive jurisdiction of KPP Pratama Cileungsi. This YouTube channel should be promoted through village government devices to be known by the wider community, especially in the jurisdiction area of KPP Pratama Cileungsi.
Influence of Inflation and Tax on Business Development in the Brother Store Dili, Timor-Leste Silva, Jose da; Daci, Romeu Marques; Silva, Alegandria Da
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.240

Abstract

This study aims to analyze the effect of inflation and taxes on business development at Brother Store Dili, Timor-Leste. This research was conducted at Maun Alin Dili, Timor-Leste with the topic Influence and Taxes on Business Development at Brother Store Dili, Timor-Leste. The reason for taking this topic is that the researcher sees the existing problems, these problems are Inflation and Taxes on Business Development. This study used quantitative methods and used data analysis techniques, namely multiple linear regression with the formula Y = a + b1x1 + b2x2 + e. The results of the Hypothesis Test T (H1) Inflation (X1) on Business Development (Y) from the SPSS output show, for the table above it can be seen that the value of the independent variable Inflation (X1) with a level of - With a confidence level of 95%. Based on the above findings it can be concluded that: Thitung <= Table, then Ho or null hypothesis is accepted and Ha (alternative technique) is not accepted, meaning that there is no influence and significant relationship between Inflation (X1) on Business Development Hypothesis Test Results (Y).T (H2) Tax (X2) on Business Development (Y) from the results of the SPSS output, for the table above it can be seen that the Thitung value of the independent variable Tax (X2) is 6.964> and the Table value is 1.694. Thitung> Table with a significance level of 0.000 or 0.0% lower than the error rate of 0.05 or 5%. With a confidence level of 95%
Analysis of the Import and Export to Measure Revenue Customs Authority (AA) Customs in Dili, Timor-Leste Maia, Fonseca De Jesus; Nunes, Esperança Da Costa
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.241

Abstract

The research was conducted at the Customs Authority. The objective of this research is to see about the analysis of imports and exports to measure tax revenue from the period 2019-2022. In this research, the contribution of import and export taxes to tax revenues is used. The results of the research identified that the analysis of the tax contribution of the Import Tax Contribution of Rice and Coffee 2019-2020. In this research, the type of research used is quantitative research which is a type of research based on numbers, starting from data collection, interpretation of data and looking at the results. Starting from the results of calculation and discussion of the contribution of import tax of rice and coffee to the country's income. The contribution of the mortgage rate in the four years from 2019 to 2022 received financial fluctuations. The average financial value of the tax contribution amounts to 5.81%. In 2019, financial value was 4.49% because taxpayers tax contribution with minimum because they get low profit, in 2020 financial value with 11.67% taxpayers contribute maximum tax, in 2021 financial value with 4.32 %, and in 2022 the financial value decreased by 1.10% because taxpayers receive profits according to the taxpayer's income so the tax contribution is low, taxpayers contribute taxes according to their profits.
Financial Literacy Level of Business Actors in Pasar Tilil, Bandung City Sabila, Silsi; Setiawan , Hayun; Yuniarsih, Yuyun
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.246

Abstract

Financial inclusion has become a critical issue in the economic development of a country. It encompasses access to, usage of, and understanding of financial products and services available within society. Researchers conducted a pre-survey at Tilil Market in Bandung City and found a phenomenon of low financial literacy among business players. This study aims to analyze the percentage of financial literacy among business players in Tilil Market, Bandung City. This research adopts a descriptive quantitative approach using survey methods and data collection through questionnaires. Data analysis employs descriptive statistical analysis with validity tests to assess questionnaire validity and reliability tests to gauge reliability. SPSS version 23 software aids in data analysis. Based on the findings, the average scores for each dimension of financial literacy among business players in Tilil Market, Bandung City are as follows: basic knowledge of personal finance (41.96%), understanding of savings and loans (54.94%), comprehension of insurance (55.17%), and understanding of investments (17.24%). The final results of descriptive statistical analysis on financial literacy levels among business players in Tilil Market, Bandung City indicate an overall percentage of 39.41%, with the majority falling into the category of low financial literacy
Credit Allocation and Credit Interest Affect Small Business income. in the Non-Governmental Organization KIF (Kaebauk Investimentu Finansas) Dili, Timor-Leste Amaral, Adolmando S. Amaral; Costa, Francisco da; Viegas, Fortunata Ximenes
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.255

Abstract

This study aims to determine the effect of credit allocation and credit interest on small business income in Dili, Timor-Leste. The type of research used in this scientific work is a type of survey conducted by the KIF Organization Agent on credit customers before and after receiving credit, while the population is used as the number of customers and the sample used is 55 credit customers to represent credit survey data in Dili City. The method of using samples in this study is probability sampling, namely sampling quotations (Census). The analysis material used in this scientific work is multiple linear regression. The results of this study are interpreted as changes in poverty levels and levels of difficulty, so from 55 respondents, namely changes from poor to non-poor. The results of this study indicate that: (1) The SPSS output score shows the T value of the credit allocation variable (X1) of 2.696 with a significance level of 0.000 below 5%, the T value of 2.696> 2.006, the t table confidence level is 95% and the standard error is 5%, with the alternative hypothesis (Ha) being accepted. The results of the analysis between the level of credit allocation (X1) and credit interest (X2) are valid or adequate as a measure of small business income (Y). The results of the statistical test show that there is a difference in income before and after receiving credit for positive credit customers. These results also indicate a positive and significant correlation and influence simultaneously between the credit allocation and credit interest variables on small business income.
Thin Capitalization, Financial Distress, and Corporate Governance Impact on Tax Avoidance Mahmudi; Lasulita, Ahmad Faruq
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.285

Abstract

Tax avoidance is a problem many countries face that can disrupt the optimization of tax revenues and economic development. Tax avoidance is a strategy commonly used by taxpayers to avoid tax burdens by exploiting legal loopholes. This study investigates the factors affecting tax avoidance in Indonesia. Specifically, this research explores whether tax avoidance is affected by thin capitalization and the financial distress faced by companies. Besides that, this study is also intended to investigate the influence of governance mechanism proxied by independent commissioners, institutional ownership, and audit quality on tax avoidance. Data was obtained from companies listed on the Indonesia Stock Exchange, i.e., manufacturing firms from 2012-2018. There are 573 observation data from 132 manufacturing companies in Indonesia. This study employed multiple linear regression analysis as a preferred research method to test the proposed hypotheses. This research finds that tax avoidance is significantly affected by thin capitalization, financial distress, and audit quality. However, this research did not find any influence of independent commissioners and institutional ownership on tax avoidance
The Effect of ESG Disclosure, Green Investment, and Carbon Emission Disclosure on the Value of Energy Companies in Indonesia: Analysis for the 2019-2023 Period Putri, Alyssa Aulya; Paramita, Veronika Santi
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.406

Abstract

This study aims to examine firm value in the energy sector during 2019-2023. Climate change remains one of the world's most urgent and long-term environmental problems. The energy sector contributes significantly to total emissions, with a high dependence on fossil fuels, particularly coal. The average enterprise value of the energy sector fluctuated from 2019 to 2023. Examination of the influence of ESG disclosure, green investment, and carbon emission disclosure on firm value in the energy sector from 2019 to 2023 is appropriately stated in this study. Climate action is now used as one of the investment considerations by investors as part of the response to the Sustainable Development Goals (SDGs). This quantitative study uses descriptive causality approaches. It uses panel data as a secondary source and examines energy firms registered on the Indonesia Stock Exchange between 2019 and 2023. A purposive sampling method is applied to select nine energy sector companies as samples. Researchers used panel data regression. The study findings show that firm value is not affected by ESG disclosure. Furthermore, firm value is positively impacted by green investment and carbon emission disclosure. ESG Disclosure, Green Investment, and Carbon Emission Disclosure simultaneously affected firm value.
The Effect of Environmental Social Governance, Good Corporate Governance, and Capital Structure on the Firm Value of Basic Material Companies in Indonesia (2019-2023) Agustin, Fasya Nur Aini; Paramita, Veronika Santi
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.407

Abstract

This study seeks to examine firm value in the basic material sector companies from 2019 to 2023. During the 2019-2023 period, the value of the basic material sector companies tended to decrease. The objective of this research is to examine whether the firm value of basic material sector companies listed on the IDX for the 2019-2023 period is influenced or not by Environmental Social Governance, Managerial Ownership, Institutional Ownership, Audit Committee, and Debt to Equity Ratio. This study employs a quantitative approach featuring descriptive causality analysis, utilizing panel data obtained from secondary sources. The researcher determined the basic materials sector as the population and eight companies as the sample. The purposive sampling method was used to conduct this sampling. Panel data regression is applied by the researcher to analyze the data. The findings indicate that partially that ESG, along with managerial and institutional ownership positively affects the value of the firm. However, firm value does not seem to be impacted by the audit committee and DER. Simultaneously, firm value is affected by ESG, managerial ownership, institutional ownership, audit committee, and DER.

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