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JITAA : Journal Of International Taxation, Accounting And Auditing
Published by Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
ISSN : -     EISSN : 28293670     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JITAA : Journal Of International Taxation, Accounting And Auditing with e-ISSN : 2829-6370 (Online) is an electronic scientific journal published online twice (June and December) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JITAA : Journal Of International Taxation, Accounting And Auditing received discusses various research approaches, namely quantitative, qualitative methods, and mixed methods. It focuses on a variety of Taxation, Accounting, and Auditing topics or themes such as the following : Financial Accounting, Management Accounting, Sector Public Accounting, Sharia Accounting, Forensic Accounting, Behavioral Accounting (Include ethics and professionalism), Banking and Insurance Accounting, Small Medium Enterprises Accounting, Accounting System Information, Environmental Accounting, Rural Credit Institutions Accounting, Tax Accounting, Tax, Auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 68 Documents
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PERAN TEKNOLOGI DALAM MENINGKATKAN EFEKTIVITAS AUDIT INTERNAL Salihi, Said Saleh
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 2 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v3i2.1407

Abstract

Internal audit plays a crucial role in ensuring compliance, operational efficiency, and risk mitigation within an organization. With the advancement of technology, internal audit has undergone significant transformation in terms of effectiveness and efficiency. In today's digital age, technologies such as artificial intelligence (AI), big data analytics, robotic process automation (RPA), and blockchain technology have had a major impact on internal audit effectiveness. This study aims to analyze the role of technology in enhancing the effectiveness of internal audits, focusing on the implementation of big data, artificial intelligence (AI), and technology-based audit management systems. The research method used is a literature review and secondary data analysis. The findings indicate that the use of technology in internal audits can improve accuracy, efficiency, and anomaly detection more rapidly than traditional methods. The conclusion of this study emphasizes the importance of technological adaptation in internal auditing to enhance supervision and control quality within organizations.
DOES CONCENTRATED OWNERSHIP MATTER? MODERATING THE LINK BETWEEN LIQUIDITY AND CSR Mutmainnah Mutmainnah; Nur Asni; Muhammad Zaikin; La Ode Muhammad Saum Fasihu; Sindy fuji Lestari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2482

Abstract

With ownership concentration acting as a moderating variable, this research investigates the relationship between working capital efficiency measured by the cash conversion cycle (CCC) and CSR performance in light of the importance of CSR activities in sustainable business strategies.  Panel regression in STATA 17 was used to analyze 162 non-financial companies listed on the Indonesia Stock Exchange between 2018 and 2023 using purposive selection.  The findings indicate that ownership concentration exacerbates this negative relationship, whereas a shorter CCC (more liquidity) enhances CSR performance.  The results show that working capital management is linked to financial efficiency and is a strategic instrument for establishing long-term legitimacy and complying with regulatory obligations.  The research emphasizes how important it is for management, stakeholders, and regulators to assess ownership structure and liquidity in order to promote sustainable business practices, especially in developing markets like Indonesia.
PEMAJAKAN EKONOMI DIGITAL: KOMPARASI REGULASI INDONESIA, P3B, DAN OECD PILLAR ONE Fikri Ramadhan; Poppy Rahayu; Indra Pahala
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2558

Abstract

This study examines the normative conflict between Indonesia’s Significant Economic Presence (SEP) regime and the Permanent Establishment (PE) provisions contained in Double Taxation Avoidance Agreements (DTAAs), while also evaluating the OECD Pillar One framework as a multilateral solution. The research employs a normative legal method with a comparative approach to analyze Indonesia’s SEP regulations, the PE concept under DTAAs, and the OECD Pillar One framework. Data were collected through a literature review and analyzed qualitatively. The findings indicate that SEP possesses strong economic legitimacy in safeguarding Indonesia’s tax base from cross-border digital economic activities. However, its implementation faces legal challenges due to the potential risk of treaty override against DTAA provisions that still require physical presence through the PE concept. Meanwhile, OECD Pillar One offers greater legal certainty through a multilateral mechanism, but its high revenue thresholds may limit its benefits for developing countries. Therefore, Indonesia should maintain SEP as a strategic policy instrument while supporting a more inclusive and equitable global tax reform framework.
PENGARUH FOREIGN OWNERSHIP, LEVERAGE, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2025 Annisya Fauziah Audila; Arif; Julia Dwi Nuritha Siregar; Indra Pahala
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2574

Abstract

This study aims to examine the effect of Foreign Ownership, Leverage, Capital Intensity, and profitability on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The study employed a quantitative approach using secondary data obtained from annual reports and financial statements. The sample was selected using purposive sampling, resulting in 120 observations. Tax Avoidance was proxied by the Effective Tax Rate (ETR), and the data were analyzed using panel data regression with EViews software. The results indicate that Leverage and profitability affect Tax Avoidance, whereas Foreign Ownership and Capital Intensity do not affect Tax Avoidance. These findings suggest that Tax Avoidance practices in manufacturing companies are more strongly influenced by firms’ financial characteristics than by Foreign Ownership structure and the level of investment in fixed assets.
PENGARUH PENERAPAN SISTEM PERPAJAKAN DIGITAL DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK Lina Rindi Antika; Eny Purwaningsih
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2605

Abstract

This study was conducted to understand the relationship between the e-filing system, e-billing system, NIK matching on NPWP and taxpayer understanding of tax compliance. The Rohis Alumni Community of SMKN 13 Jakarta is the population of this study, and a sample of 52 respondents was selected using the Slovin formula. This study uses quantitative methods with normality, multicollinearity, heteroscedasticity, and linearity tests as classical assumption tests. For speculation testing using T test, F test, and coefficient of determination test. In this review, the information used is key information collected through distributing surveys to respondents. The research findings suggest that the e-filing system, e-billing, and matching NIK with NPWP have no impact on tax compliance. However, taxpayer understanding is proven to have a significant relationship with tax compliance. The research contribution is expected to provide additional information and insights regarding the importance of improving tax compliance. Suggestions for future research can use a wider population from a particular region or company, by adding or replacing variables, such as tax sanctions, e-fin, or e- registration
ANALISIS PENGARUH PEMBERDAYAAN ZAKAT PRODUKTIF TERHADAP PENGENTASAN KEMISKINAN MUSTAHIK DENGAN KETERAMPILAN SEBAGAI VARIABLE MODERASI Erni Susilawati
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2565

Abstract

This study aims to analyze the effect of productive zakat empowerment on poverty alleviation among mustahik and to examine the moderating role of skills among beneficiaries of productive zakat programs administered by BAZNAS Pandeglang Regency. A quantitative approach was employed using a survey method involving productive zakat beneficiaries. Data were analyzed using linear regression and Moderated Regression Analysis (MRA). The findings indicate that productive zakat empowerment positively contributes to poverty alleviation by improving economic capacity and business independence among mustahik. Furthermore, skills strengthen the relationship between productive zakat empowerment and poverty reduction. Beneficiaries with higher skill levels are able to utilize productive assistance more effectively, resulting in more sustainable welfare improvements. These findings highlight the importance of integrating financial support, training, and skill development within zakat-based empowerment programs to enhance their effectiveness in alleviating poverty.
PENGARUH KOMPETENSI DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI (STUDI PADA BIRO PENGADAAN BARANG/JASA PEMERINTAH SETDA PROVINSI SULAWESI TENGGARA) Pricilia Christina Angel; Juharsah; Sinarwati; Dzulfikri Azis Muthalib
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2623

Abstract

This study is motivated by the importance of human resource management in improving employee performance at the Government Procurement Bureau of the Regional Secretariat of Southeast Sulawesi Province. Employees are required to have adequate competence in dealing with job complexity and changes in government procurement regulations. High workload can also affect job satisfaction and employee performance. This study aims to analyze the effect of competence and workload on employee performance with job satisfaction as a mediating variable. The study used a saturated sampling (census) method and was analyzed using PLS-based SEM with SmartPLS 4.0. The results indicate that job satisfaction is able to mediate the effect of competence and workload on employee performance. Competence and job satisfaction have a positive and significant effect on employee performance, while workload has a negative and significant effect.
PERAN KEPEMIMPINAN PARTISIPATIF DAN ETOS KERJA TERHADAP KINERJA PEGAWAI DENGAN MEDIASI MOTIVASI KERJA DI SATUAN POLISI PAMONG PRAJA DAN KEBAKARAN KAB. KONAWE KEPULAUAN Ridha Fadhilah Kamaruddin; Adnan Hakim; Muhammad Masri; Dzulfikri Azis Muthalib
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2624

Abstract

This study aims to analyze the effect of digital marketing on property purchasing This study aims to understand and explain the Effect of Participative Leadership and Work Ethic on Employee Performance with the Mediation of Work Motivation at the Civil Service Police Unit and Fire Department. The population in this study consists of ASN (Civil Servant) employees of the Civil Service Police Unit and Fire Department, totaling 102 people. To assist in the data processing within this study, the software tool Partial Least Squares (PLS) 4.0 was used as the analytical tool. The results of this study indicate that participative leadership has a positive and significant effect on work motivation. Work ethic has a positive and significant effect on work motivation. Work motivation has a positive and significant effect on employee performance. Participative leadership has a positive and insignificant effect on employee performance. Work ethic has a positive and significant effect on employee performance. Work motivation serves as a full mediation variable in the relationship between participative leadership and employee performance. Work motivation serves as a partial mediation variable in the relationship between work ethic and employee performance.

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