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INDONESIA
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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The Influence of Capital Intensity, Inventory Intensity, Leverage, and Profitability on the Effective Tax Rate (ETR) (Empirical Study on Manufacturing Companies in the Food and Beverage Sub Sector Listed on the Indonesia Stock Exchange from 2020-2023) Arda, Natasya Oktaviani; Rahayu, Sri; Erwati, Misni
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/8fccna26

Abstract

This study aims to examine and analyze the effect of capital intensity, inventory intensity, leverage, and profitability on the Effective Tax Rate of food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique used is purposive sampling, resulting in 29 companies being selected as the research sample. This study is classified as secondary research, where the data was obtained from financial statements (annual reports) available on the official websites of the companies and the Indonesia Stock Exchange (IDX). The analytical method employed is multiple linear regression analysis, processed using IBM SPSS version 25 software (for Windows). The results of the study indicate that the variables of capital intensity and inventory intensity have no significant effect on the Effective Tax Rate, whereas the variables of leverage and profitability have a significant effect on The Effective Tax Rate.
THE EFFECT OF REGIONAL ORIGINAL INCOME (PAD) AND TRANSFER INCOME ON CAPITAL EXPENDITURE (Case Study on District and City Governments in Central Sulawesi Province) Ngasang, Allika Fitriyah Salsabila; Ridwan, Ridwan; Mattulada, Andi; Jamaluddin, Jamaluddin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (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/fpe71k37

Abstract

This research tends to examine the Influence of Local Original Revenue (PAD) and Transfer Revenue on Capital Expenditure in Regencies/Cities in Central Sulawesi Province. The method used in this study is a quantitative technique with secondary data analysis obtained from the Regional Government Financial Report (LKPD) for the 2021-2023 period. The data analysis technique employed is multiple linear regression to identify the relationship between PAD, transfer revenue, and capital expenditure. The study’s results reveal that PAD has a significantly positive effect on capital expenditure, indicating that increasing PAD encourages higher allocation of capital expenditure. Transfer revenue is also found to have a significantly positive effect on capital expenditure, indicating the important role of fund transfers from the central government in supporting regional development. Generally, this study’s results give implications that PAD management and transfer revenue optimization can be important strategies in increasing capital expenditure capacity for regional development in Central Sulawesi.
THE INFLUENCE OF THE QUALITY OF SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE, INSTITUTIONAL OWNERSHIP, AND INDEPENDENT BOARD OF COMMISSIONERS ON FIRM VALUE (A STUDY ON FINANCIAL TECHNOLOGY (FINTECH) COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021–2023) Malau, Yemima Christiani; Mukhzarudfa, Mukhzarudfa; Mansur, Fitrini
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (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/qvj40w87

Abstract

This study is to examine the impact of institutional ownership, the independent board of commissioners, and the quality of Sustainable Development Goals (SDGs) disclosure on business value in the Financial Technology (Fintech) industry listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023.  The increasing focus of investors on environmental concerns and sound corporate governance in assessing business value serves as the backdrop for this study.  Purposive sampling is employed in this quantitative study design.  The information was taken from the sustainability and annual reports of businesses.  Multiple linear regression was used in the analysis.  The findings indicate that while institutional ownership has no discernible impact on corporate value, the independent board of commissioners and the quality of SDG disclosures do have a significant effect. These findings imply that Fintech companies need to improve sustainability transparency and pay attention to ownership structure to enhance firm value in the eyes of investors.
The Influence of Company Growth, Capital Structure, and Liquidity on Earnings Response Coefficient (A Study of Food and Beverage Sub Sector Companies Listed on the Indonesia Stock Exchange from 2019 to 2023) Prayoga, Wahyu Imam; Parwati, Ni Made Suwitri; Mile, Yuldi; Pakawaru, Muhammad Ilham
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (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/ms3fg814

Abstract

This study aims to determine and analyze the effect of company growth, capital structure, and liquidity on ERC. This type of research is quantitative research with secondary data sources for 2019-2023 obtained from the official IDX and Yahoo Finance websites. The sampling technique used the purposive sampling method with a sample of 27 companies from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The data analysis used was multiple linear regression analysis with the help of SPSS version 25. The results of the study showed that (1) company growth had a positive and significant effect on the earnings response coefficient; (2) Capital structure had a significant negative effect on the earnings response coefficient; (3) liquidity has a significant positive effect on the earnings response coefficient.
ANALYSIS OF THE INFLUENCE OF OWNERSHIP STRUCTURE ON THE LEVEL OF TAX AVOIDANCE IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021–2023 Putri, Trianita Kusuma; Awalina, Putri; Sahara, Khasanah
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/3j6tg188

Abstract

This study aims to analyze the effect of ownership structure on the level of tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with a multiple linear regression approach. The sample was selected using the purposive sampling method and resulted in 14 companies as samples, with a total of 42 annual financial report data. The results of the study indicate that ownership structure partially or simultaneously affects the level of tax avoidance. The implications of this study are important for investors in considering ownership structure when making investment decisions, as well as for regulators to understand the role of ownership in tax compliance. This study suggests that companies increase transparency and good governance in ownership structures. In addition, the Directorate General of Taxes and the Financial Services Authority (OJK) are expected to strengthen supervision and reform tax policies to prevent tax avoidance practices.
BALANCED SCORECARD-BASED PERFORMANCE MEASUREMENT IN A REGIONAL HOSPITAL: A STUDY AT PENDAU TAMBU HOSPITAL, DONGGALA Putri, Amalia; Yamin, Nina Yusnita; Usman, Ernawati; Yuniar, Latifah Sukmawati
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (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/b3wmj437

Abstract

This study evaluates the performance of Pendau Tambu Regional General Hospital (RSUD) using the Balanced Scorecard (BSC) approach. Through a qualitative method, performance is assessed from four perspectives: financial, customer, internal business processes, and learning and growth. Data were collected through interviews with financial staff, patients, patients’ families, nurses, and medical staff, as well as through observation and document analysis. The results indicate efficient and effective financial performance, with an economic ratio of 92.62%, effectiveness of 96.26%, and efficiency of 25.18%. Patient satisfaction was high in medical aspects but lower regarding facilities, there was inefficiency in bed utilization, and human resource development through training remained limited. The implications of this study highlight the need for improvements in bed management, patient facilities, and investment in employee development to enhance overall service quality.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE (CASE STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2020-2023) Mardhiyatan, Lifit Nur; Rahayu, Sri; Erwati, Misni
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (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/z0cm6705

Abstract

Tax avoidance practices and the factors that influence them, especially liquidity, leverage, and capital intensity with company size as a moderating variable are the main focus of this study. By utilizing secondary data sourced from the publication of financial reports and annual reports of Energy Sector business entities listed on the Indonesia Stock Exchange during the 2020-2023 period, a comprehensive analysis was conducted using SPSS software version 29. The research findings reveal that there is no significant effect between liquidity and tax avoidance strategies, in contrast to leverage which shows a significant impact on tax avoidance activities. Meanwhile, capital intensity does not show a significant effect on tax avoidance behavior. In the context of the role of moderation, company dimensions fail to moderate the relationship between liquidity and tax avoidance practices, as well as the relationship between leverage and tax avoidance efforts. However, company size is proven to be effective as a moderating variable in the relationship between capital intensity and tax avoidance strategies. The results of this investigation contribute valuable perspectives on the determinants of tax avoidance behavior in energy sector corporations in Indonesia and enrich the literature on corporate tax practices in developing economies.
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON AUDIT QUALITY AND AUDITOR JUDGEMENT: A MULTI COUNTRY ANALYSIS Ariany, Vince
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 3 (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/qpy82263

Abstract

The rapid integration of Artificial Intelligence (AI) into audit practice has revolutionized the professional process by improving accuracy and efficiency, especially in fraud detection, business continuity analysis, and risk assessment. However, there is no global consensus on how auditors assess and respond to AI outputs, leading to potential variability in audit quality. Auditors’ perceptions of the reliability and transparency of AI systems are key factors that shape their level of trust and maintain professional skepticism, which are significantly influenced by the cultural and regulatory contexts in different jurisdictions. This study aims to examine how auditors’ perceptions of the reliability and transparency of AI affect their level of reliance and skepticism in a cross-border audit context. Using a narrative literature review approach, this study explores scientific literature from leading databases such as Scopus, Web of Science, ScienceDirect, and Emerald Insight over the period 2013 to 2025. The data are analyzed thematically to identify key patterns and build a conceptual framework that integrates the Technology Acceptance Model, Trust in Automation Framework, and Audit Judgment and Decision-Making Framework. The results of the analysis show that positive perceptions of the reliability and transparency of AI significantly increase auditors’ propensity to rely on the technology. Factors such as explainable AI, user control, provider reputation, and organizational culture contribute to the formation of auditor trust. However, a high level of reliance without adequate professional skepticism can reduce audit quality. In addition, contextual factors such as differences in national culture, legal systems (rules-based versus principles-based), and regulatory frameworks also influence auditor responses to the use of AI. These findings emphasize the importance of balancing the use of AI with the application of professional skepticism to maintain audit integrity and quality. Practical implications include the need for clear regulatory guidelines, transparent AI system design, and comprehensive auditor training to optimize the use of technology without neglecting the principles of professionalism.
PERSPECTIVE OF THE COMMUNITY ON TECHNOLOGY-BASED TRANSPARENCY IN FINANCIAL REPORT OF THE TORAJA CHURCH SION ANUTAPURA CONGREGATION, PALU CITY Timang, Katresya Jezyca; Zahra, Femilia
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 3 (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/d42tee46

Abstract

The purpose of this research is to understand the congregation's opinion on technological transparency in the presentation of financial reports at the Toraja Church Sion Anutapura Congregation in the city of Palu. The descriptive qualitative method with triangulation techniques—interviews, observations, and documentation—was used. The research results show that one important aspect in building trust between the congregation and the church management is honesty. The use of technology is considered to increase congregation participation and facilitate access to financial reports in PDF format via WhatsApp. By conveying information in a structured and open manner, the congregation becomes more engaged in church life. The church has addressed the issue of digital literacy, especially among elderly congregants, by providing reports in both print and digital formats. This research also shows that technology-based transparency can enhance accountability and strengthen the relationship between the management and the congregation. Therefore, the financial information system used in church governance should be expanded with this technology. 
PMK IMPLEMENTATION STRATEGY NUMBER 28 OF 2024 ON OPTIMIZING TAXATION AND CUSTOMS FACILITIES TO SUPPORT THE DEVELOPMENT OF THE ARCHIPELAGO'S CAPITAL CITY Latasya, Elsa; Khasanah, Khasanah; Antasari, Dewi Wungkus
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 3 (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/hp7hm746

Abstract

This study discusses the implementation strategy of the Minister of Finance Regulation (PMK) Number 28 of 2024 in optimizing tax and customs facilities to support the development of the Nusantara Capital City (IKN). This policy aims to create a conducive investment climate by providing various fiscal incentives, such as income tax reductions, VAT exemptions and Luxury Sales Tax, as well as import duties. The research method used is qualitative descriptive with a phenomenological approach, which relies on primary data from interviews with tax consultants and construction commissioners as well as secondary data from literature studies. The results of the study show that although this policy has great potential in attracting investment and accelerating the development of IKN, there are a number of challenges and obstacles in its implementation. Some of the main obstacles include lack of socialization, administrative complexity, and regulatory barriers. The digitalization of the tax and customs administration system is identified as a strategic step in overcoming these barriers. Therefore, stricter supervision is needed in the field of fiscal administration and operations. The evaluation focused on the effectiveness of the realization of fiscal incentives in increasing investment and the compliance of facility recipients with applicable regulations. The Government of Indonesia is advised to strengthen bilateral relations with investor countries through investment protection agreements, harmonization of international tax standards, and more intensive technical and diplomatic cooperation to build trust and increase foreign capital flows that support the development of the IKN.

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