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Novianita Rulandari
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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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Re-examining the Influence of Tax Compliance Costs on Entrepreneurial Intentions within Nigeria’s Business Landscape Mohammed Aminu Bello
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.753

Abstract

This research explores how tax compliance costs affect entrepreneurial intentions in Nigeria’s business sector. It specifically evaluates the impact of monetary, time, and psychological compliance costs on individuals' propensity to engage in entrepreneurial endeavors. The moderating role of perceived government support is also assessed. Utilising a quantitative survey design, data were collected from 420 participants, with 392 valid responses analysed through descriptive, correlation, and regression methods. Findings reveal that all dimensions of tax compliance costs exert a significant negative influence on entrepreneurial intentions, while perceived government support mitigates these adverse effects. The study recommends simplifying tax procedures, minimising compliance expenses, and enhancing tax education to promote entrepreneurial activities. Implications for tax policy formulation and entrepreneurship development are also discussed.
The Influence of Rental Fees, Operating Costs, and Working Hours on Financial Behavior at the Sis Al Jufri Pearl Airport Canteen in Hammer City Safri
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.778

Abstract

This research aims to analyze the influence of rental costs, operational costs and working hours on financial behavior at Mutiara Sis Al Jufri Palu airport canteen. Data was obtained from 30 respondents using a questionnaire. The analytical method used is the classic assumption test. The results of the research show that rental costs, operational costs and working hours on financial behavior simultaneously do not have a significant effect on financial behavior with a contribution of -66%. Partially, rental costs are positive and have a significant effect on financial behavior with a coefficient value of 0,055and a significance of 0,048. Operational costs also have a positive value and have a significance on financial behavior with a coefficient value of 0,031 with a significance of 0,036 and working hours have a negative value and have no a significant effect on financial behavior with a coefficient value of -0,016 and a significance of 0,352.
The Effect of Auditor Report Lag on Financial Performance and Company Governance in Consumer Cyclical Sector Companies Dewi Susilowati; Salsabila Hana Saseka
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.789

Abstract

This study investigates the effect of financial performance and corporate governance on audit report lag. Despite OJK No. 14/POJK/04/2022 regulation mandating that listed companies submit audited financial statements within 90 days of the fiscal year-end, many firms fail to meet this deadline. This study focuses on the consumer cyclicals sector, which shows the highest incidence of delay during the 2019–2022. The main research question is: Do financial performance and corporate governance significantly influence audit report lag in Indonesian consumer cyclical companies? While prior research has examined audit report lag in general, few studies focus specifically on the consumer cyclicals sector in Indonesia, especially during a period of macroeconomic fluctuation such as 2019–2022. This paper provides a fresh perspective by incorporating underexplored governance indicators like audit committee meeting intensity and board composition. This quantitative study uses purposive sampling, resulting in an unbalanced panel of 123 companies and 405 observations. Data were analyzed using EViews 13 with panel data regression. The analysis includes descriptive statistics, panel model selection tests, classical assumption tests, and hypothesis testing. Profitability (ROA), solvency (DAR), and the composition of the board of directors’ educational background negatively affect audit report lag. In contrast, the proportion of independent commissioners and the intensity of audit committee meetings have no significant effect. Financial performance and specific aspects of corporate governance can reduce audit report lag, which implies that companies and auditors can manage reporting timeliness more effectively by enhancing these factors. These findings can inform regulators and stakeholders to reassess existing policies.
Benefits and Drawbacks of Financial Reporting Practices: A Case Study of UD Harapan Jaya in Pallangga Village Lestari, Putri Ayu
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.792

Abstract

Financial reporting is crucial for the sustainability and competitiveness of Micro, Small, and Medium Enterprises (MSMEs), yet many businesses in developing countries continue to rely on informal financial management practices. This study investigates the perceived benefits and barriers to financial reporting at UD Harapan Jaya, a construction material trading MSME in South Sulawesi, Indonesia. Employing a qualitative descriptive case study approach, data were collected through interviews and observations with the business owner and key staff. Thematic analysis was used to analyze the data and identify key patterns in financial practices and decision-making behaviors. Findings reveal that UD Harapan Jaya has yet to adopt formal financial reporting systems, relying instead on manual bookkeeping and intuitive decision-making. This has resulted in inefficiencies in cash flow management, limited access to financing, and weakened strategic planning. The study identifies significant internal barriers, including limited financial literacy and resource constraints, alongside external pressures such as market competition and fluctuating material prices. The research also highlights the potential of digital financial applications and government support programs in addressing these challenges, emphasizing their role in enhancing financial literacy and enabling MSMEs to transition toward structured reporting practices. The use of SWOT analysis and IFAS/EFAS matrices provided strategic insights that can inform actionable financial management improvements. These findings contribute to the literature on MSME financial practices in resource-constrained settings and suggest pathways for policy and practice interventions.
Internal Audit Evaluation at the National Zakat Agency of Banjarmasin City Based on the Latest Decision Fadhillah, Rizky; Nadiah; Sadewa, Manik Mutiara
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.815

Abstract

Effective zakat fund management requires transparent and accountable governance. Internal audits play a crucial role in ensuring public trust and operational efficiency in zakat management organisations such as the National Zakat Agency of Banjarmasin City. This study aims to evaluate the implementation of internal audits at the National Zakat Management Agency of Banjarmasin City, with a specific focus on compliance with the recently issued National Zakat Management Agency Decisions No. 98 and 99 of 2024. Using a descriptive qualitative approach, this research collected data through questionnaires and interviews with 13 key informants, including leaders, internal auditors, and auditees. The results of this study indicate that, although the National Zakat Agency of Banjarmasin City has a strong formal internal audit structure, its practical implementation requires strengthening at all stages of planning, implementation, and follow-up. The main challenges identified include a lack of trust from operational units, the absence of a clear formal audit mandate, limited access to information, and difficulties in fully integrating audit practices into the organisational culture. Additionally, coordination issues in follow-up actions were also identified. However, the overall process of planning, establishing, implementing, evaluating, reporting, and following up on internal audits generally scored well (average 4.3–4.7 out of 5), indicating a positive foundation for the organisation.
VAT Reforms and Sectoral Financial Performance in Nigeria: A Panel Data Analysis Mohammed Aminu Bello
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.832

Abstract

This study investigates the impact of Value Added Tax (VAT) reforms on sectoral financial performance in Nigeria, focusing on how recent changes in VAT policy—such as rate increases, digital enforcement, and administrative restructuring—have affected key sectors including telecommunications, manufacturing, retail, and agriculture. The relevance of the study lies in the growing need for efficient tax systems in revenue-dependent developing economies and the limited empirical evidence on how VAT reforms influence financial outcomes across heterogeneous sectors. Drawing on panel data from 2011 to 2020, the research employs a fixed-effects regression approach, incorporating a composite index of VAT reform constructed via principal component analysis. Sectoral financial performance is assessed using return on assets (ROA) and profit margin as key indicators. The results reveal that VAT reforms have a significant but uneven effect on financial performance across sectors. Formal, technology-enabled sectors such as telecommunications and manufacturing experienced improved financial outcomes, driven by stronger compliance and institutional capacity. In contrast, informal and agrarian sectors faced barriers in adapting to the reforms, primarily due to limited digital readiness and compliance constraints. The findings suggest that VAT reforms are not universally effective and must be tailored to sector-specific conditions. Policy recommendations include enhancing digital infrastructure, strengthening sectoral tax education, and designing adaptive compliance mechanisms to promote inclusive and sustainable fiscal outcomes. These insights contribute to a nuanced understanding of tax reform efficacy in structurally diverse developing economies.
Capital Structure and Value Creation in Listed Oil and Gas Companies in Nigeria Aderibigbe, Amos Adejare; Babatunde, Shakirat Adepeju; Babalola, Olufisayo; Ayilara, Modinat Abiola
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.848

Abstract

Value creation (VC) increases shareholder value and maintains a competitive advantage; however, most companies tend to miss their mark in creating consistent value due to suboptimal capital structure (CS) choices. The primary objective of this study is to assess the nexus between CS and VC among listed oil and gas (O&G) companies in Nigeria. CS is represented by the debt-equity ratio (DER), the equity-to-total assets ratio (ETAR), and the total debt-to-total assets ratio (TDTA). VC is proxied by return on equity (ROE) and Tobin’s Q (TOQ). The data employed in the study were secondary data sourced from audited financial statements of the eight listed O&G firms in Nigeria between 2014 and 2023. The panel data regression analysis was guided by the Hausman test. The results of the findings showed that DER and ETAR have inverse and positive significant effects, respectively, on ROE. TDTA has an inconsequential adverse effect on ROE. DER has a significant adverse relationship with TOQ at the 10% level. ETAR and TDTA have direct and negative insignificant relationships with TOQ, respectively. The study affirmed that there exists a distinct nexus between CS and VC. Firms are encouraged to reinforce equity financing to create value.
Adaptive Tax Planning and Corporate Sustainability: Evidence from Indonesia Silalahi, Heriantonius; Han, Steven; Ihsan, Maulana Afif
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.859

Abstract

This study investigates the influence of financial performance indicators and Environmental, Social, and Governance (ESG) scores on tax planning practices among listed companies on the LQ45 index in Indonesia from 2018 to 2023. Tax planning, once focused solely on minimizing tax expenses, has evolved into a mechanism that supports corporate sustainability by promoting transparency, ethical governance, and long-term value creation in line with emerging regulatory frameworks. This study employs a quantitative panel data regression approach to examine how financial performance and ESG engagement influence corporate tax planning among Indonesia’s LQ45 firms. The results show that ETR, ROA, TI, and FPI significantly shape tax planning intensity, while higher ESG scores correspond to less aggressive fiscal behavior. These findings highlight a strategic shift in tax planning—from short-term cost minimization to a governance-driven approach integrating financial efficiency with ethical and sustainable corporate practices. From a policy standpoint, the findings suggest that fiscal regulations should reward firms integrating ESG principles into transparent and responsible tax behavior. For corporate managers, aligning tax planning with ESG principles can enhance long-term competitiveness and mitigate reputational risks. This research contributes to the discourse on responsible taxation and offers strategic insights for both regulators and business leaders.
ESG Integration in Financial Accounting: Comparative Evidence and Policy Implications Andika, Cruift
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.863

Abstract

The integration of Environmental, Social, and Governance (ESG) reporting into financial accounting has accelerated as stakeholders demand greater transparency and accountability. This study synthesizes evolving trends, challenges, and policy implications of ESG disclosure, emphasizing its comparative and interdisciplinary contributions. Using a narrative review approach, literature from Scopus, Web of Science, and Google Scholar was analyzed through targeted keywords such as ESG reporting, sustainability accounting, financial performance, and regulatory frameworks. Only peer-reviewed studies from the past decade with financial relevance were included. The review identifies four major themes: (1) standardization and frameworks, (2) technology and innovation, (3) sectoral and regional perspectives, and (4) financial performance and market impact. A conceptual model was developed to illustrate the relationships among these themes. Results show that while frameworks such as IFRS S1/S2, GRI, and SASB improve comparability, inconsistencies remain across regions and industries. Technological tools—particularly artificial intelligence and blockchain—offer potential to enhance data integrity and mitigate greenwashing. Sectoral variations highlight the importance of industry-specific approaches, and comparative analyses indicate that developed economies exhibit stronger ESG reporting practices than emerging markets. Empirical evidence reveals a positive association between comprehensive ESG disclosure and improved financial performance, including profitability and investor confidence. The study concludes that advancing standardized reporting, strengthening regulatory enforcement, and fostering interdisciplinary collaboration are essential to bridge current gaps. Overall, ESG integration within financial accounting is pivotal to aligning corporate strategies with sustainability objectives and ensuring long-term economic resilience.
Transparency and Accountability in the Digital Era: Insights from Public Sector Accounting Lestari, Putri Ayu
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.864

Abstract

This study presents a narrative review examining how digital transformation reshapes public sector accounting by synthesizing recent literature on its opportunities, challenges, and policy implications. The review aims to analyze the transition from manual to digital and data-driven systems using a structured and integrative approach. Literature from Scopus and Web of Science was reviewed through targeted keywords—digital transformation, e-government, and public sector accounting—focusing on peer-reviewed studies published between 2010 and 2024 to ensure quality and relevance. Findings reveal that digital accounting systems enhance operational efficiency and reduce fraud risks, while e-government platforms improve transparency and citizen engagement by increasing access to financial data. The integration of big data analytics and forensic accounting strengthens auditing and oversight, though implementation success largely depends on infrastructure readiness and institutional support. Human capital emerges as a decisive factor, as digital literacy gaps among accountants and auditors hinder effective adoption. Persistent challenges include organizational resistance, limited resources, and data security risks across regions. Drawing on institutional theory, the discussion highlights how structural and cultural factors influence adoption patterns and outcomes. The study concludes that the transformative potential of digitalization in public sector accounting can only be realized through comprehensive strategies integrating technological investment, capacity building, and supportive policy frameworks. Future research should explore longitudinal and cross-regional analyses to deepen understanding of digital transformation’s long-term impacts on governance and accountability.

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