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M. Miftach Fakhri
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fakhri@lontaradigitech.com
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fadhila.della@gmail.com
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JALAN ABDULLAH DG. SIRUA; KOMPLEKS BTN CV DEWI BLOK B6 NOMOR 12, Makassar
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INDONESIA
Indonesian Journal of Taxation and Accounting
Published by PT. Lontara Digitech Indonesia
ISSN : 29884896     EISSN : 29886422     DOI : http://doi.org/10.61220/ijota
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 54 Documents
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Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak: The Effect of Love Of Money and Self Assessment System on Tax Evasion: The Moderating Role of Morals Nurdalila Ashilah Ubaid; Bulutoding, Lince; Fadhilatunisa, Della
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

This study aims to examine the influence of love of money and the self assessment system on tax evasion, with morality as a moderating variable. The research adopts a quantitative approach using a causal comparative method. The sample consisted of 100 respondents, namely muslim individual taxpayers registered at KP2KP Sungguminasa, selected through purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with an absolute difference approach. The results indicate that love of money has a significant positive effect on tax evasion, with a p-value of 0.001. similarly, the self assessment system also shows a significant positive effect on tax evasion, with a p-value of 0.003. Meanwhile, morality does not moderate the relationship between love of money and tax evasion (p= 0.080), but it does moderate the relationship between the self assessment system and tax evasion, with a p-value of 0.015. The implications of this study underline the importance of moral formation in improving tax compliance, so that efforts to prevent tax evasion can be carried out more effectively.
Financial Distress, Sales Growth, and Gender Diversity: Dampaknya pada Tax Aggressiveness (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023): Financial Distress, Sales Growth, and Gender Diversity: Its Impact on Tax Aggressiveness (Study on Basic Industry and Chemical Sector Companies Listed on the IDX in 2021-2023) Pacita, Ratu Zahra Pacita; Suwandi, Memen Suwandi; Syariati, Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

This study aims to examine the effect of financial distress and sales growth on tax aggressiveness in basic and chemical sector companies listed on the IDX in 2021–2023, as well as to examine the role of gender diversity as a moderating variable. This study is quantitative with a comparative causal approach, using secondary data from www.idx.co.id. The sample consisted of 20 companies selected through purposive sampling. Data analysis was carried out using multiple linear regression and Moderating Regression Analysis (MRA). The results show that financial distress and sales growth have a negative effect on tax aggressiveness. Gender diversity cannot weaken the effect of financial distress on tax aggressiveness, but gender diversity can weaken the effect of sales growth on tax aggressiveness.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi: The Effect of Budget Goal Clarity, Accounting Control and Internal Control on Government Agency Performance Accountability with Financial Statement Quality as a Moderating Variable Nur Al-Fidha; Sumarlin; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

This study aims to examine the effect of budget target clarity, accounting control and internal control on government agency performance accountability with the quality of financial reports as a moderating variable. This study was conducted in SKPD Makassar City. This study uses a quantitative approach with a questionnaire survey method. The sample in this study was 140 people consisting of heads of divisions and all members of the planning, reporting and finance sections in 27 Regional Work Units (SKPD) of Makassar City using purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple regression analysis and Moderate Regression Analysis (MRA). The results of the study indicate that budget target clarity does not affect government agency performance accountability while accounting control and internal control variables have a positive and significant effect on government agency performance accountability. Meanwhile, the quality of financial reports is able to moderate accounting control and internal control on government agency performance accountability, but is unable to moderate budget target clarity on government agency performance accountability. The implications of this study reflect an important contribution in encouraging improvements in governance, especially in terms of transparency and accountability of financial management and government agency performance. Thus, this research is expected to not only be a technical reference for the government in building a more efficient and effective system, but also as a normative basis for strengthening the openness of public information.
Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Slack, Terhadap Carbon Emission Disclosure Dengan Tekanan Eksternal Sebagai Variabel Moderasi: The Effect of Profitability, Company Size, Financial Slack, on Carbon Emission Disclosure with External Pressure as a Moderating Variable Sri Alfiana; Mustakim Muchlis; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

This research aims to examine the effect of profitability, company size, and financial slack on carbon emission disclosure with external pressure as a moderating variable in infrastructure and energy sector companies. This study is a type of quantitative research, with the population and sample taken from infrastructure and energy sector companies listed on the Indonesia Stock Exchange (IDX). The method used for sampling is purposive sampling. The data obtained has been tested for classical assumptions, and the hypothesis testing methods used include multiple linear regression analysis and moderation regression analysis using the absolute difference method. The results of the tests in this study. This research found that profitability has a significant negative effect on carbon emission disclosure, company size has a significant positive effect on carbon emission disclosure, and financial slack has a significant positive effect on carbon emission disclosure. The analysis of the moderating variable shows that external pressure can moderate the effect of profitability and financial slack on carbon emission disclosure; however, external pressure has not been able to moderate the effect of company size on carbon emission disclosure. Based on the research results above, the implications of the research are as follows: Companies with higher profitability can use carbon emission disclosure as a legitimacy strategy to enhance their reputation in the eyes of stakeholders. Investors can use information about the proportion of shares traded and the level of carbon emission disclosure.

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