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Contact Name
Taufik Supardi
Contact Email
advancesresearch@gmail.com
Phone
+6282194548786
Journal Mail Official
advancesresearch@gmail.com
Editorial Address
Jln. Perintis Kemerdekaan, Puri Asri VII/A7 Makassar, Sulawesi Selatan, Indonesia (90245)
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Kota makassar,
Sulawesi selatan
INDONESIA
Advances in Taxation Research
ISSN : -     EISSN : 29857554     DOI : https://doi.org/10.60079/atr
Core Subject : Economy,
Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems and invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in taxation research and practice with discusses and proposes solutions and impact the field. Advances in Taxation Research is your trusted resource for new tax law developments, including court decisions, Treasury/IRS rulings, legislation - and other issues that may impact you and your clients. The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions.
Articles 1 Documents
Search results for , issue "vol. 4 no. 1 (2026)" : 1 Documents clear
Financial Reporting Compliance and Fiscal Accountability under Government Regulation No. 12/2019: Evidence from Malang City, Indonesia Gema Merdeka Goeyardi; Arasy Alimudin; Yulianah Yulianah
Advances in Taxation Research Vol. 4 No. 1 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i1.1167

Abstract

Purpose: This study evaluates documented Malang City financial-reporting compliance under Government Regulation No. 12/2019 and clarifies the interpretation of statutory timeliness, audit outcomes, and fiscal accountability. Research Method: A qualitative documentary case study examined the regulation and implementing framework, a public Malang City submission record, and BPK East Java audit-result records. Evidence was mapped to legal requirements and interpreted descriptively; no compliance index or undocumented interview evidence was used. Results and Discussion: Article 191 requires internal review and submission to BPK within three months after year-end. The FY2022 unaudited LKPD was submitted on 27 March 2023, demonstrating timeliness for that verified cycle. BPK records show WTP opinions for FY2021–FY2024. WTP is treated as assurance on fair presentation, not proof of complete regulatory compliance or absence of weaknesses. Implications: Documentary evidence verifies one submission cycle; the single-city design does not support broad generalization or causal claims. The findings support stronger public evidence trails for fiscal reporting accountability. Originality: The study separates procedural timeliness from audit assurance, offering a bounded interpretation of post-2019 local fiscal reporting compliance.

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