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Advances in Taxation Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857554     DOI : https://doi.org/10.60079/atr
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 52 Documents
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Forensic Auditing for Fraud Prevention in Indonesian Public Finance Governance Gema Merdeka Goeyardi; Sengguruh Nilowardono; Yulianah Yulianah
Advances in Taxation Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.1168

Abstract

Purpose: This study examines how forensic auditing is implemented as a preventive instrument in Indonesia's public finance governance and identifies institutional, technological, cultural, and regulatory challenges that constrain its use. Research Design and Methodology: A descriptive qualitative design was used. Primary evidence came from in-depth interviews with forensic auditors, legal experts familiar with corruption-related regulation, and academics researching forensic auditing. Secondary evidence comprised relevant regulations, audit-agency reports, and scholarly literature. Data were analyzed through reduction, narrative presentation, and conclusion drawing, with source and method triangulation. Findings and Discussion: The evidence indicates that preventive forensic auditing can strengthen fraud risk assessment, support anomaly detection through data analytics, reinforce internal control, and increase perceived detection risk. Implementation is constrained by limited forensic-audit competencies, fragmented inter-agency data systems, bureaucratic resistance, unclear operational boundaries, limited technological resources, and rapidly evolving fraud methods. Implications: Public institutions should strengthen forensic competencies, data interoperability, auditor protection, and technology-enabled oversight.  The study reframes forensic auditing from a primarily reactive investigative tool toward a preventive capability within public finance and fiscal governance.
Job Order Costing for Production Cost and Selling Price Decisions at Chariyah Catering Muhammad Hasan; Nurwani Nurwani; Laylan Syafina
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.1169

Abstract

Purpose: This study analyzes the application of Job Order Costing in determining the cost of goods manufactured (COGM) at Chariyah Catering and evaluates the implications of the resulting cost information for selling price decisions. Research Method: A descriptive quantitative case-study design was applied using primary data obtained through observation, interviews, and documentation. Three customer orders were analyzed by identifying direct material, direct labor, and manufacturing overhead costs, calculating order-specific COGM, and comparing the results with the business's existing costing method. Results and Discussion: Job Order Costing produced COGM of Rp29,405,000, Rp42,721,000, and Rp58,928,500 for the three orders, respectively, exceeding the business-method estimates of Rp17,500,000, Rp27,000,000, and Rp34,500,000. The differences mainly reflect broader recognition of manufacturing overhead. A 10% cost-plus pricing simulation also generated higher prices than those currently applied. Implications: Some overhead items relied on estimated resource utilization, only three orders were analyzed, and market acceptance was not tested. The findings support systematic order-level cost recording and clearer overhead-allocation bases for pricing decisions. Originality: The study extends order-based costing evidence in a catering MSME by linking cost classification and overhead allocation with the evaluation of selling price decisions.

Page 6 of 6 | Total Record : 52

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