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International Journal of Economic Research and Financial Accounting
Published by CV. AFDIFAL MAJU BERKAH
ISSN : -     EISSN : 29641977     DOI : https://doi.org/10.55227/ijerfa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Economic Research and Financial Accounting (IJERFA) International Journal of Economic Research and financial Accounting (IJERFA) is to contributes to improving the theory and practice by promoting high-quality applied and theoretical research. It publishes original works in various areas of business including economics, accounting, business, finance, and management. The Journal welcomes original research papers using archival, case, experimental, field, survey or any other relevant empirical method, the journal publishes articles four times a year in October, January, April, July. Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Financial management Marketing Entrepreneurship Human Resource Management International Business Accounting Financial Accounting and Stock Market Management accounting and Behavioural Accounting Auditing Accounting information system Taxation and Public Sector Accounting Shariah Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 315 Documents
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Value Added Tax (VAT) in the Indonesian Digital Economy : An Appropiate Solution? Lita Hepika Ginting; Andini Syahputri; Nailla Yuwanadlin; Khairun Niswa; Roma Grecia Simamora; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.351

Abstract

The rapid digital transformation has brought significant changes to economic transactions, necessitating adaptive tax policies capable of accommodating cross-border digital business models. This research employs a qualitative approach with descriptive and analytical methods, integrating doctrinal legal analysis, a comparative approach, and policy analysis. Data were gathered through an in-depth review of relevant Indonesian legal instruments, including Law No. 2/2020 and Minister of Finance Regulations No. 48/2020, No. 60/2022, and No. 199/PMK.10/2019. Additionally, the study references international guidelines such as the OECD International VAT/GST Guidelines (2017) and the BEPS 2.0 framework to provide comparative and global perspectives. The findings reveal that Indonesia’s implementation of VAT on digital transactions has seen significant progress, particularly through the vendor collection model for foreign digital service providers. This policy is expected to enhance tax compliance and expand the digital tax base. However, the study also identifies several challenges, including administrative feasibility, complexity in tax reporting by digital businesses, and the need for harmonization with international standards. From a policy perspective, VAT on Indonesia’s digital economy is deemed relevant in ensuring fiscal fairness, increasing state revenue, and fostering healthy business competition. The study’s limitation lies in its reliance on secondary documentary data, which may not fully capture the practical dynamics faced by businesses and consumers on the ground. Therefore, future research is recommended to incorporate empirical data through interviews or surveys with digital business actors, tax practitioners, and policymakers, to obtain a more nuanced and comprehensive understanding. Overall, this research makes a significant contribution to academic discourse and public policy related to digital economy taxation in Indonesia and serves as a reference for future tax policy reforms in the rapidly evolving digital era.
Relationship between Income Tax Withholding Article 23 and Fiscal Reconciliation Case Study at PT. SFM Novi Fitriani; Suriai Lafau; Sarah Obadia Ivana; Zikra Nurul Annisah; Licerman Hulu; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.352

Abstract

This study investigates the relationship between the withholding of Income Tax Article 23 (PPh 23) and fiscal reconciliation at PT. SFM, a company operating in Indonesia. Withholding PPh 23 is a critical component of corporate tax compliance, particularly in service transactions. Failure to comply accurately may result in positive fiscal corrections and increase corporate tax liabilities. Utilizing a case study approach with descriptive quantitative methods, the research draws on primary data from interviews with tax and accounting personnel and secondary data from financial statements and withholding tax records for the 2023 fiscal year. The findings reveal significant inaccuracies in PPh 23 withholdings on service-related expenses, leading to a positive fiscal adjustment of IDR 470,000,000. This adjustment directly impacted taxable income and overall corporate tax obligations. Contributing factors include insufficient internal controls and limited staff comprehension of tax regulations. The study emphasizes the necessity for enhanced internal governance and staff capacity-building to ensure accurate tax compliance and mitigate fiscal risks.
Literature Study on the Effectiveness of PPnBM and PPh Article 22 Collection in Increasing State Revenue Amanda Putri Aisyah; Alfan Prihandiki; Bela Amanda Putri; M. Irvan Tanjung; Zaskia Zahira; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.353

Abstract

Taxes are one of the main sources of state revenue that are crucial for financing development and the needs of society, such as infrastructure, education, and other public services. Among the various types of taxes available, VAT on Luxury Goods (PPnBM) and Article 22 Income Tax (PPh Pasal 22) play a unique role as they are applied selectively and target specific activities, such as the purchase of luxury goods or import activities. This study is conducted using a literature method, by collecting and analyzing data from various sources such as journals, government documents, and legislation. The results show that PPnBM and PPh Pasal 22 contribute significantly to state revenue. However, in practice, there are still many challenges such as complex regulations, lack of public knowledge, and low tax compliance. Therefore, more friendly strategies are needed, such as easily understandable socializations, simpler administrative systems, and the utilization of technology so that the public becomes more compliant and the tax collection process becomes more efficient. If this can be realized, taxes can truly function as an important tool to achieve fair and equitable development
Stamp Duty in Indonesia: Definition, Legal Sources, Subjects and Objects, and Application Rates Alya An-Nais Syakilla; Bunga Citra Lestari; Dini Sapira Br Sembiring; Ruth Natalia Lumban Gaol; Windi Wulandari
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.354

Abstract

Stamp Duty is a tax on documents that are owed from the time the document is signed by interested parties, or the document is completed or submitted to another party if the document is only made by one party. The purpose of this research is to find out and understand stamp duty in Indonesia. This research also provides a comprehensive understanding of the meaning of tax, sources of tax law, tax subjects and objects, and tax application rates in the taxation system in Indonesia. using a normative approach based on Law Number 10 of 2020 concerning Stamp Duty, analysis was conducted on legal provisions and the application of stamp duty in both conventional and digital transactions. the results show that stamp duty has experienced tariff simplification and adjustments to digital documents, as well as with the development of information technology. A proper understanding of stamp duty is very important for taxpayers, business actors, and law enforcement officers in order to comply with administrative and efficiency in managing legal documents.
Analysis Of The Effectiveness Of Imposing Electronic Stamp Duty In An Effort To Optimize Taxpayer Compliance Flora Sania; Heasty Olyvia Tambunan; Jihan Pahena Jariakh; Diah Kusumaningtyas; Yunia Ayu Ningtias
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.355

Abstract

Digital transformation in the national taxation system encourages the introduction of electronic stamp duty (e-stamp) as a modern fiscal instrument. This study aims to evaluate the effectiveness of e-stamp in improving taxpayer compliance and supporting the optimization of state revenue. The method used is a systematic literature review of a number of relevant legal sources, scientific journals, and current policies. The findings show that e-stamp has obtained legal legitimacy equivalent to physical stamps and functions as valid evidence in court, as regulated in PP No. 86 of 2021. In addition to accelerating transactions, e-stamp also strengthens transparency and accountability of tax administration. However, its utilization still faces obstacles in the form of limited technical regulations and low digital literacy of the community. For this reason, continuous education support and cross-sector synergy are needed to ensure effective and sustainable implementation.
The Effect of CAR, NPL, and ROA on the Share Price of Infobank15 Index Banking Companies Listed on the IDX for the Period 2020 – 2024 Elvidasari Sijabat; Suci Azzahra; Renny Maisyarah
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.356

Abstract

This research was conducted on the Infobank15 index banks listed on the IDX with the research objective to determine the effect of CAR, NPL and ROA ratios on banking stock prices on the IDX. The type of data used is secondary data and the data source used is the company's financial statements related to financial ratios. Data collection techniques using literature study and documentation. The data analysis technique is multiple linear regression, classical assumption test, and hypothesis testing. The results showed that the CAR and ROA ratios partially had a positive and significant effect on the share price of the infobank15 index banks listed on the IDX, while the NPL ratio partially had no significant effect on the share price of the infobank15 index banks listed on the IDX. There is a sufficient correlation between CAR, NPL, and ROA with the stock price of banking companies, and banking stock prices can be explained by the CAR, NPL, and ROA ratios of 31.8% and the remaining 68.2% can be explained by other variables not studied.
The Effect Of Profitability, Financial Distress, Company Operational Complexity And Company Size On Audit Delay In Mining Sector Companies Sherly Heriyanti; Sri Rahayu; Wiwik Tiswiyanti
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.340

Abstract

This study examines how profitability, financial distress, operational complexity, and company size influence audit delay, analyzed in non-financial companies listed on the Indonesia Stock Exchange between 2021 and 2023. Audit delay is a critical issue because it impacts the timeliness of financial information delivery needed by stakeholders in decision-making. Timeliness of reporting reflects the level of transparency and accountability of a company to the public. Profitability reflects a company's ability to generate profits, financial distress indicates the potential risk of default, operational complexity relates to the operational structure and number of subsidiaries, while company size reflects the extent of resources and reporting systems. A purposive sampling method was used to obtain a sample of 228 observational data from 57 companies over three years. Secondary data obtained from company annual reports were collected through documentation methods. SPSS 29 was used to conduct regression analysis on the obtained data. This research is expected to provide additional insights for academics, auditors, and regulators in understanding the factors influencing audit delay and encouraging the creation of a more efficient and accountable audit process.
Bankruptcy Prediction Analysis of Media and Entertainment Subsector Industry in 2022-2024 Using Altman Z-Score Model Rachelia, Michelle; Riny Jefri
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.341

Abstract

Tight business competition and changing times provide challenges for companies to always innovate and be more creative in order to survive and maintain the continuity of the business being run. This study aims to predict bankruptcy in four media and entertainment subsector companies in 2022-2024 using the modified Altman Z-Score model. The research objects used are PT Net Visi Media Tbk, PT Media Nusantara Citra Tbk, PT Surya Citra Media Tbk, and PT Visi Media Asia Tbk. The method used is descriptive quantitative research method. The data used is secondary data in the form of company financial reports obtained from the IDX. The results of the Z-score analysis in this study indicate that there are two companies that are indicated to experience bankruptcy, namely PT Net Visi Media Tbk and PT Visi Media Asia Tbk with a Z-score of less than 1.10 during 2022-2024 and there are two companies that are not indicated to experience bankruptcy, namely PT Media Nusantara Citra Tbk and PT Surya Citra Media Tbk with a Z-score of more than 2.60 during 2022-2024.
The Influence of Islamic Social Reporting and Islamic Corporate Governance on Financial Performance in Islamic Banking in Indonesia Adib Asyraf; Afrizal Afrizal; Muhammad Ridwan
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.357

Abstract

This study aims to determine the influence of Islamic Social Reporting and Islamic Corporate Governance partially and simultaneously on financial performance. The population of this study is Islamic Banking companies registered with the Financial Services Authority in 2019 - 2023. Sampling was carried out using the purposive sampling method, namely the sample was selected using certain considerations according to the established criteria. The sample selected in this study was Islamic Banking Companies registered with the Financial Services Authority, did not carry out mergers, acquisitions or spin-offs with other Islamic Banking companies, and had annual reports, and GCG implementation reports consistently and completely from 2019 - 2023. Data analysis in this study used multiple regression analysis. The results of this study indicate that Islamic Social Reporting partially has a significant influence on financial performance, while Islamic Corporate Governance partially does not have a significant effect on financial performance. The results of simultaneous testing indicate that Islamic Social Reporting and Islamic Corporate Governance together have a significant effect on the financial performance of Islamic Banking in Indonesia.
Analysis of the Impact of Intellectual Capital and Good Corporate Governance on Financial Distress in the Healthcare Sector of the Indonesia Stock Exchange Rita Ninda Sari; Fitrini Mansur; Dica Lady Silvera
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.358

Abstract

This study aims to identify the effect of intellectual capital and good corporate governance on financial distress. The independent variables used are intellectual capital and good corporate governance which is proxied by institutional ownership, board of directors, independent commissioners, and audit committee. The dependent variable in this study is financial distress. This study uses a quantitative approach. This research focuses on the population contained in the healthcare sector companies listed on the Indonesia Stock Exchange in 2021-2023. This study uses purposive sampling method for sample selection with a total sample of 23 companies. Data analysis in this study was carried out using multiple linear regression techniques, which were operated with the IBM SPSS program version 26. The findings of this study show that partially intellectual capital, institutional ownership, and audit committee have an effect on financial distress. Partially independent commissioners and the board of directors have no effect on financial distress. Simultaneously intellectual capital, institutional ownership, board of directors, independent commissioners, and audit committee affect financial distress

Page 28 of 32 | Total Record : 315

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