Indonesian Journal of Taxation and Accounting
Indonesian Journal of Taxation and Accounting (IJOTA) is an open-access electronic journal focusing on all aspects and scientific work in taxation and accounting. This journal is published biannually (June and December). The journal invites original contributions that present modeling, empirical, review, and conceptual works. To enable maximum dissemination, the online version of the articles are freely accessible. Financial Accounting Management Accounting Corporate Governance Accounting Education Ethics and Professionalism Capital Market and Bank Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System Accounting in islam perspectives Taxes in islam perspectives
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<![CDATA[PENGARUH SISTEM E-FILLING, SANKSI DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN AKHLAK SEBAGAI VARIABEL MODERATING (Studi Kasus UMKM Asal Wangi-Wangi) ]]>
<![CDATA[Sandy, Khairum Nadila]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Raodahtul Jannah]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v2i2.25
<![CDATA[This study aims to examine the influence of the e-filing system, sanctions and knowledge on the compliance of MSME taxpayers with morals as a moderating variable with a case study of MSMEs from Wangi-Wangi which are registered at the Bau-Bau KPP. This study uses a quantitative methodology with a causal associative type as the methodology of this research. The theories used in this study are TAM (Technology Acceptance Model) theory and attribution theory. MSME taxpayers from Wangi-Wangi who are registered at the Bau-Bau KPP are the population of this study. The technique used in collecting nonprobability sampling is by using the purposive sampling approach. Respondents were given a questionnaire as part of the data collection procedure. There were 45 respondents whose data was successfully collected, to find out the impact of each variable, this study used multiple linear regression analysis and moderate regression analysis. The results of the multiple linear analysis show that the variables of the e-filling system, sanctions and knowledge have a positive effect on the corruption of MSME taxpayers. The moderating variable, namely morals, can only moderate the influence of sanctions on the compliance of MSME taxpayers, while morals cannot moderate the influence of the e-filling system and knowledge on the compliance of MSME taxpayers. ]]>
<![CDATA[Determinan Kecenderungan Fraud Accounting dalam Pengelolaan Keuangan Desa dengan Moralitas Inndividu sebagai Pemoderasi ]]>
<![CDATA[Devi Adhana]]>;
<![CDATA[Saiful Muchlis]]>;
<![CDATA[Nur Rahma Sari]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v2i2.24
<![CDATA[The purpose of this study was to determine how the effect of individual morality as a moderating variable of internal control, compensation suitability and organizational culture on the tendency of fraud accounting in the Village Government of Donri-Donri District, Soppeng Regency.In this study using a sample of 65 respondents with total sampling technique. The data used in this study are primary data, namely data collected by distributing questionnaires that have been previously prepared to be filled in directly by respondents. The data analysis technique used in this study is multiple linear regression analysis and absolute value difference analysis. The results of this study indicate that internal control, compensation suitability and organizational culture have a negative effect on the tendency of fraud accounting. Moderating variables, namely individual morality, are able to moderate the relationship between organizational culture and the tendency of fraud accounting, but are unable to moderate the relationship between internal control and compensation suitability on the tendency of fraud accounting. The implication of this research is that the village apparatus should be transparent about the budget realization report every year, as well as the budget realization report. The results of this study are expected to help identify risks and early indications of fraud in anticipating possible fraud that occurs, especially in the government sector. Meanwhile, future researchers are expected to expand the scope by exploring other factors that influence the tendency of fraud accounting in financial management.]]>
<![CDATA[An Idea of Taxation: The Perspective Of The Islamic Tradition ]]>
<![CDATA[Siti Maisyarah Syahar]]>;
<![CDATA[Dewi Angela Kusuma Fortuna]]>;
<![CDATA[Sitti Humaerah]]>;
<![CDATA[Fadhilah Diwani Azzahra Nawir]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v2i2.27
<![CDATA[In most countries, the tax is one of the main foreign exchange to support the success of national development so that a collection that has a logical consequence in the life of society, nation and state as a reflection of a justice for welfare. The tax charged to every citizen who has the obligation to pay taxes. Entering the new millennium, Muslims are concered with historical expectations as well as formidable challenges especially on economic issues. In Islam there is a group of people obliged to issue a small part of his property as alms that they were already categorized capable to tithe. Called zakat because it contains the hope of obtaining a blessing, cleanse the soul and nuruture it with various virtues. Zakat and tax are two obligations at the same time for religion and the state. Zakat and tax are two obligations which are equally obligatory on Muslims.]]>
<![CDATA[POSISI SANKSI DAN DENDA PAJAK DALAM ISLAM PADA INDONESIA SEBAGAI NEGARA HUKUM ]]>
<![CDATA[Almaidah]]>;
<![CDATA[Kiki Sriwahyuni]]>;
<![CDATA[Ice Hardaningsih H]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v2i2.30
<![CDATA[A country that is not yet prosperous or has not been able to finance the development of its own civilization must be supported by its peoples. For example, Indonesia is implementing Self-Assesment tax collection system to facilitate its management. This qualitative research with descriptive explanation seeks to see the position of tax sanctions and fines in Islam in Indonesia as a state of law. As a country based on law, Indonesia must also be seen from the plurality of its population, which is dominated by Muslims. In the taxation system, Islam views that there are several main conditions that make taxes mandatory. In addition, its implementation must tend to the interests of Muslims. However, adaptation is needed to achieve the benefit of all Indonesian people. Based on the results of the research found, the position of Islamic law in viewing tax sanctions and fines was identified as supporting the implementation that had been designed by the state. Every form of violation is an attempt to harm the state which will then have an impact on the general public. Each regulation that has been designed requires support to achieve the interests of the Indonesian people, especially Muslims.]]>
<![CDATA[Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan ]]>
<![CDATA[Nur Azizah Latif]]>;
<![CDATA[Muchlis, Mustakim]]>;
<![CDATA[Jannah, Raodahtul]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v2i2.33
<![CDATA[This research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a comparative causal approach. The data source in this research is secondary data obtained from the official IDX website and from each company's website in the form of financial reports. The population in this study are companies included in the consumer cyclicals sector listed on the IDX for the 2021-2022 period. The sampling method in this study used a purposive sampling method, with the total number of samples obtained being 210 samples. The analysis used to test the hypothesis is using logistic regression analysis with the help of SPSS version 26. The results of this research show that the audit opinion variable has a positive and significant effect on the timeliness of submitting financial reports. Meanwhile, the variables institutional ownership, company age and company size do not have a positive and significant effect on the timeliness of financial report.]]>
<![CDATA[Pengaruh Tax Payment Gateway Pajakku Terhadap Kepatuhan Wajib Pajak Pada Perusahaan Yang Terdaftar Di KPP Pratama Makassar Selatan ]]>
<![CDATA[Mutia, Alya]]>;
<![CDATA[Amran]]>;
<![CDATA[Endang Winarsih]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v2i2.35
<![CDATA[The aim of this research is to obtain an overview of the effect of implementing the Tax Payment Gateway on tax compliance. This type of research uses quantitative research methods with an associative approach. The sample used was 44 corporate taxpayers registered with KPP Pratama South Makassar. The data for this research were taken from distributing questionnaires using non-probability sampling techniques. Based on the results of data research using SPSS 22, it shows that the Tax Payment Gateway system has t count > t table, that is, the results show that Ha is accepted. Data Analysis This research uses simple regression analysis to analyze the variables. The results of this simple linear regression analysis research show that the Tax Payment Gateway has a positive and significant effect on tax compliance.]]>
<![CDATA[Pengaruh Tarif Layanan, dan Pendapatan Operasional Terhadap Profitabilitas Sebagai Intervening Variable Pada RS Bahagia ]]>
<![CDATA[Adilah Rofifah Askari]]>;
<![CDATA[Endang Winarsih]]>;
<![CDATA[Sitti Zulaeha]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v2i2.34
<![CDATA[This research aims to determine how cost control has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out service rates have a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out operational income has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. The data collection method used is a questionnaire with quantitative data type. The research results show that (1) Partial test results (t test) show that cost control has a positive and significant effect on profitability. This is indicated by the calculated t score of 9.419 > t table 1.99 and a significant score of 0.000 < 0.05. (2) The results of the partial test (t test) show that service rates have a positive and significant effect on profitability. This is indicated by the calculated t score of -0.561 < t table 1.99 and a significant score of 0.577 > 0.05. (3) The results of the partial test (t test) show that operating income has a positive and significant effect on profitability. This is indicated by a calculated t score of 0.418 < t table 1.99 and a significant score of 0.678 > 0.05. (4) The results of the t test show that the hypothesis (Ha) is accepted and (H0) is rejected, which means that the variables of cost control, service rates, and operational income have a positive and significant effect on profitability with break even point as an intervening variable at Bahagia Hospital.]]>
<![CDATA[Implementasi Prinsip Akuntabilitas Pada Good Corporate Governance Dalam Meningkatkan Kinerja Karyawan ]]>
<![CDATA[Yusi Irensi Seppa]]>;
<![CDATA[Andi Sadriani]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v2i2.31
<![CDATA[The principle of accountability is used to define the mission, implementation, and responsibilities of a business organization so that business management can run well. Responsibility includes stating or fulfilling the duties and authorities of a person or organization to fulfill the obligations set by the company. The implementation of Good Corporate Governance (GCG) properly can make it easy for a company to achieve its goals and can provide benefits and welfare to all parties in the company. This study aims to find out more about the implementation of the principle of accountability in Good Corporate Governance in improving employee performance, especially at PT. Megahputra Sejahtera. This study uses a descriptive qualitative method with a literature study approach and describes the phenomena and facts that exist or occur in the research object. Data were obtained from the results of observations and interviews of industrial visits. The study was conducted at PT. Megahputra Sejahtera. The data sources used are primary data sources obtained from interviews and secondary data sources obtained indirectly through intermediary media/library sources that can be utilized in research. The data collection technique used is observation by conducting comprehensive observations and informal conversational interviews, which are interview techniques that take place spontaneously and freely. Based on the results of the study, it can be concluded that the implementation of the principle of accountability in Good Corporate Governance (GCG) in improving employee performance, especially at PT. Megahputra Sejahtera has been carried out well from all supporting aspects. PT. Megahputra Sejahtera has compiled an organizational structure with the aim of clarifying the duties and responsibilities of its employees. With the existence of an organizational structure, it can support the achievement of targets that have been set effectively and efficiently. Employee performance at PT. Megahputra Sejahtera is reflected in job satisfaction and work discipline so that the results are positive. The higher the satisfaction and discipline, the better the performance produced.]]>
<![CDATA[Analisis Strategi Efektif Pengelolaan Anggaran Guna Peningkatan Kualitas Operasional Pendidikan SMKN 1 Pinrang ]]>
<![CDATA[Utami, Dwi]]>;
<![CDATA[Utami, Sri]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v2i2.32
<![CDATA[In delivering quality education, effective budget management iscrucial for SMK Negeri 1 Pinrang. This article presents an in-depth analysis of budget management strategies that have proven successful in improving the operational quality of education at the school. Byutilizing School Operational Assistance (BOS) funds transparently and systematically, the school has been able to allocate financialresources appropriately to support every aspect of education, from purchasing teaching materials to improving facilities. Through a structured approach to planning, budgeting, and accountability, SMK Negeri 1 Pinrang serves as an inspiring example for other schools in optimizing the use of funds to enhance the quality of education.]]>
<![CDATA[Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha: The Effect of Internal Control System, Whistleblowing System and Integrity on Fraud Prevention with Moderation of Ethical Behavior at PT PLN ULP Woha ]]>
<![CDATA[Ameliyani, Rizki]]>;
<![CDATA[Sumarlin]]>;
<![CDATA[Elfa Syariati, Namla]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/
<![CDATA[This study aims to determine the effect of the internal control system, whistleblowing system, and integrity on fraud prevention with ethical behavior as a moderating variable at PT PLN ULP Woha. This research uses a quantitative approach with a causal type of research. The population consisted of 49 employees from the energy transactions, engineering, customer service, and administration divisions. Primary data were obtained through direct distribution of questionnaires. Data were analyzed using multiple regression and moderation regression analysis. The results show that the internal control system, whistleblowing system, and integrity have a significant and positive effect on fraud prevention. Ethical behavior moderates the influence of the whistleblowing system and integrity on fraud prevention, but does not moderate the effect of the internal control system. The implication is that PT PLN ULP Woha needs to strengthen internal control policies and procedures, develop a safe and transparent whistleblowing system, and implement training programs to instill integrity and ethical values.]]>
