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Accounting Studies and Tax Journal
Published by PT Penelitian dan Pengembangan Ilmu
ISSN : 30321263     EISSN : 30321263     DOI : 10.62207
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Studies and Tax Journal (COUNT) is reviewed covers theoretical and applied research in the field of Accounting and Tax. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and Tax) . COUNT Journal always publish 12 times in a year, every Month. Research Scopes: Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 67 Documents
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Tax Compliance Behavior: Insights from Behavioral Economics Perspectives Andi, Andi
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 5 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/v5g99z74

Abstract

Tax compliance behavior is a complex issue that is influenced by various factors, including the fairness of the tax system, tax knowledge, individual attitudes, and social norms. This research aims to examine how the application of nudge theory, an approach from behavioral economics, influences tax compliance in various countries with different economic contexts. The research method used is a systematic literature review with the PRISMA approach, which involves identification, selection and analysis of relevant articles from international databases. The findings show that the effectiveness of nudges is highly dependent on the local social and economic context; in developed countries, nudges focusing on system fairness and trust in government tend to be effective, whereas in developing countries, adapting nudges to the local context is critical. The implications of this research emphasize the need for policies that consider each country's specific context to design more effective nudge-based interventions. The study also identified several limitations, including variations in study methodology and limited data from countries with low tax compliance. Future research is expected to explore more adaptive nudge designs and examine the impact of external factors such as the economic crisis on the effectiveness of nudges in increasing tax compliance.
The Role of Artificial Intelligence in Financial Forecasting: A Systematic Literature Review Utama, Ahmad Nur Budi; Hidayat, Muhammad
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/gk3kzf26

Abstract

This research examines the impact of using Artificial Intelligence (AI) in real-time financial forecasting on risk management strategies during the global financial crisis. By using a systematic literature review approach, this research aims to comprehensively evaluate existing literature regarding the application of AI in financial prediction and its impact on risk mitigation. The research process involved collecting data from various academic sources, applying the PRISMA method to ensure the quality and repeatability of the results, and thematic analysis to identify key themes and patterns. The main findings show that AI-enhanced real-time financial forecasting can improve prediction accuracy and speed up responses to financial risks, but it is also faced with challenges such as limited data and the risk of overfitting. This research makes a significant contribution to both academic literature and industry practice by offering guidance for financial institutions in leveraging AI for risk management. Practical implications include investment in technology infrastructure, staff training, and integration of AI with existing risk management systems. It is hoped that this research will enrich understanding of the role of AI in financial forecasting and provide a strong basis for further research in this area.
BEST PERFORMING CRYPTO ASSETS 2020-2023 Reksha Laksana; Fauziyah, Elyatul
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 5 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/j6swcm65

Abstract

This study aims to analyze the performance of crypto assets in the period 2020 to 2023. This research is a quantitative descriptive research, with the sampling method using saturated sampling. During the observation period, 1440 monthly closing data were collected from 30 crypto assets with the largest market capitalization in the world that became the population. The results show that crypto assets are highly volatile and unpredictable, high-risk assets such as Fantom (FTM) and Thorchain (RUNE) tend to offer higher returns, but with significant fluctuations in value. Meanwhile, lower-risk assets like Leo Token (LEO) offer greater stability but with more limited growth potential. These findings can be taken into consideration for investors in making decisions regarding their investment in crypto assets.
The Influence of Organizational Culture, Whistleblowing System, and the Role of Internal Control on Fraud Prevention in Hospitals Hartanti, Firli Adelia; Paranoan, Selmita; Ansar, Muhammad; Yuniar, Latifah Sukmawati
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/zcb1kw47

Abstract

This study aims to analyze the effect of organizational culture, whistleblowing system, and the role of internal control on fraud prevention at Undata Hospital, Palu City. Primary data collection was carried out using a quantitative approach, namely by distributing questionnaires to 40 employees in the finance staff, education, training and research staff (Diklit), equipment & general staff, and medical service staff. The sampling technique used was random sampling. Data analysis using WarpPLS 7.0. The results showed that organizational culture has no effect on fraud prevention, while the whistleblowing system and internal control have a positive and significant effect on fraud prevention. This study uses a combination of internal control, organizational culture, and whistleblowing system in a hospital environment as a topic of fraud prevention that has not received much attention in previous studies. The conclusion of this study is that, to improve fraud prevention efforts in hospitals, it is very important to strengthen internal control and whistleblower systems.
Political Connection and Creative Accounting on Tax Avoidance Rahmatia, Adilla; Parwati, Ni Made Suwitri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/8jjt5370

Abstract

This study examines the effect of political connections and creative accounting on tax avoidance. This study employs a quantitative descriptive approach, utilizing a purposive sampling technique for sample selection. Data analysis is conducted using WarpPLS 7.0. The results of this study indicate that political connections and creative accounting significantly positively affect tax avoidance. Policymakers need to increase supervision of politically connected companies to prevent abuse of power, direct further research, and strengthen the role of public accountants in maintaining the integrity of financial statements and compliance with tax regulations.
Taxpayer Compliance: Average Effective Rate Of Income Tax Article 21 And Taxation Socialization Amin, Nurul Fitria Rahmadany; Parwati, Ni Made Suwitri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/trxdwn23

Abstract

Tax compliance is considered a crucial element affecting state revenue, mainly through Income Tax Article 21. This topic was chosen because the latest policy regarding Income Tax Article 21 rates calculation is expected to impact taxpayer compliance. The investigation examines how taxpayers feel about applying Income Tax Article 21's average effective rate and how tax socialization affects taxpayer compliance with filing the Annual Tax Return (SPT). The analysis population includes 6,782 ASN taxpayers in Palu City. The quantitative research process involves giving respondents questionnaires.Three hundred seventy-eight respondents The accidental sampling approach was used to pick respondents randomly, and the number of respondents in this To test the hypothesis research. The idea was tested using Warp PLS 7.0 sof. The findings demonstrated how tax socialization and applying Article 21's Average Effective Rate of Income Tax impacted taxpayer compliance with filing tax returns.. This research is expected to contribute to tax authority policy. With this insight, tax authorities will be better able to design more appropriate policies that encourage taxpayer compliance in reporting their obligations.
EXAMINING THE COST OF QUALITY IN THE CALCULATION OF COST OF GOODS OF PRODUCTION OF PALOLO DISTINCTIVE BROWN SUGAR Ridwan, Ridwan; Ni Made Suwitri Parwati; Ansar, Muhammad; Halwi, Muh. Darma; Indriasari, Rahayu; Samir, Yulia Gita
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 11 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pfjvzw94

Abstract

This study aims to find the concept of quality cost in calculating the cost of goods of typical Palolo brown sugar products in Palolo District, Sigi Biromaru Regency. This research is a qualitative study using an ethnomethodological approach. The research found four groupings in determining the COGS of brown sugar, namely Raw Material Costs, Support Costs, Factory Overhead Costs, and Quality Costs-Prevention Costs. In the brown sugar production process, from four categories of quality costs, the new brown sugar artisans carry out preventive cost activities, which include brown sugar quality planning activities, controlling the production process, and evaluating the quality of brown sugar.
The Influence Of Accounting Information System Utilization And Internal Control On The Quality Of Regional Financial Reports With Accounting Understanding As A Moderating Variable (Study At The Jambi Provincial Government Office) Putra, Oky; Rahayu, Sri; Yudi, Yudi
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/5bysah78

Abstract

This study examines the impact of accounting information system utilization and internal control on the quality of local government financial reports, with accounting comprehension as a moderating variable. The research was conducted in the Provincial Government Offices of Jambi, employing a quantitative approach based on primary data collected through structured questionnaires. The sample consists of employees from 21 government offices, and data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The findings reveal that the utilization of accounting information systems does not significantly influence the quality of financial reports. In contrast, internal control has a significant positive effect. Furthermore, accounting comprehension strengthens the relationship between both accounting information systems utilization and internal control with the quality of financial reports. This study concludes that enhancing the quality of local government financial reports requires the optimization of internal controls and effective utilization of accounting information systems, supported by sufficient accounting comprehension among personnel. These insights provide valuable contributions to advancing transparency and accountability in local government financial management practices.
E-WALLET UTILIZATION ON INDIVIDUAL USERS: IMPACT ON SOCIAL, ENVIRONMENTAL, AND PSYCHOLOGICAL FACTORS(Study on MSMEs in Palu City) Sadam, Saddam Fatur Rahman; Zahra, Femilia; Abdullah, Muhammad Ikbal; Karim, Fikry
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/jy67j523

Abstract

The goal of this study is to examine how individual users' use of e-wallets affects three key aspects of MSMEs in Palu City: social, environmental, and psychological. This study assesses the primary factors influencing technology adoption—performance expectations, effort, social influence, and supportive conditions—using the UTAUT model. The results of a quantitative study using a survey with 397 participants indicated that these three factors were significantly impacted by the use of e-wallets. These findings demonstrate how technology innovation can improve financial inclusion, lessen its negative effects on the environment, and give MSME participants convenience and security.
CORPORATE TAX AVOIDANCE STRATEGIES: ANALYZING THE ROLE OF ACCOUNTING STANDARDS AND REGULATIONS Doloan, Arisanjaya
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/xg9ebd17

Abstract

Corporate tax avoidance has emerged as a critical issue in the global economy, especially among multinational companies (MNCs) that seek to minimize their tax liabilities through various legal strategies. This research analyzes the growing trend in corporate tax avoidance in response to changes in accounting standards and tax regulations, with a particular focus on the implications of the OECD's Base Erosion and Profit Shifting (BEPS) initiative and the introduction of a global minimum tax. Using a systematic literature review approach, this research synthesizes findings from recent studies to identify key themes such as regulatory adaptation, the impact of digitalization on transfer pricing, the strategic use of tax havens, and changes in financial reporting practices. The research results show that MNCs are increasingly adopting their tax strategies to navigate a complex regulatory environment while leveraging digital business models and domestic tax incentives. This paper provides valuable insights for policymakers, regulators and practitioners aiming to improve tax compliance and transparency in an era of rapid economic transformation.

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