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Journal of International Accounting, Taxation and Information Systems
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 3048085X     DOI : https://doi.org/10.70865/jiatis
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of International Accounting, Taxation and Information Systems is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation, economics and information systems. Every submitted manuscript will be reviewed by at least two peer-reviewers using the double-blind review method. This journal is published Quarterly, (February, May, August, and November) Every year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 136 Documents
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The Influence of Corporate Governance and Corporate Strategy on Financial Reporting Tone and Readability: Evidence from the Iraqi Stock Exchange (2015-2024) Hayder Idan; Sarah Mijbel Kadhim; Asaad M. A. Wahhab
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.154

Abstract

This study investigates the determinants of clarity, readability, and user comprehension of financial reports, with particular emphasis on the roles of corporate governance mechanisms and business strategies among industrial companies listed on the Iraq Stock Exchange (ISE). A statistical sample of 20 out of 24 listed industrial companies was examined over the period 2015-2024, and multiple regression analysis was employed to test the formulated research hypotheses. The findings demonstrate that both corporate governance components and business strategies exert a direct, statistically significant influence on the linguistic characteristics of financial reports, particularly tone and readability. Regarding tone, independent company ownership, board independence, audit committee independence, and the adoption of an aggressive business strategy were found to have a positive effect, whereas management involvement, family ownership, and a defensive business strategy exerted a negative influence. With respect to readability, board independence, audit committee independence, the frequency of audit committee meetings, and an aggressive strategy, these factors had a direct, positive impact, while management involvement, family ownership, and a defensive strategy had a negative effect. The explained variance ratios further indicate that corporate governance components account for approximately 62.7% of the variance in financial report tone, whereas business strategy accounts for approximately 74.3% of the variance in readability. These results underscore the critical importance of robust governance structures and proactive strategic orientations in enhancing the transparency and communicative quality of corporate financial disclosures.
Policy Communication and the Effectiveness of Real Estate Transfer Taxation: Lessons from Russia and Singapore for Vietnam Dao Cam Thuy; Nguyen Van Loc
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 2 (2026): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i2.150

Abstract

Real estate transfer taxation plays an important role in regulating property markets, limiting speculative activities, and ensuring stable government revenue. However, existing studies mainly focus on tax design, legal frameworks, and fiscal impacts, while the role of policy communication in shaping tax implementation effectiveness remains underexplored. This study examines how policy communication influences the effectiveness of real estate transfer taxation through a comparative analysis of Russia, Singapore, and Vietnam. Using a qualitative policy analysis approach, the study evaluates policy design, communication mechanisms, transparency, and implementation practices in Russia and Singapore, and assesses their relevance for the Vietnamese context. The findings show that policy communication functions as a behavioral regulatory mechanism that improves public understanding of tax objectives, strengthens trust in government institutions, and promotes voluntary tax compliance. The Russian experience highlights the role of transparent transaction registration systems, clearly communicated holding-period rules, and minimum taxable value mechanisms in reducing tax avoidance and improving market transparency. Singapore demonstrates how strong policy signaling through additional buyer’s stamp duties and seller’s stamp duties can discourage speculative investment and stabilize property markets. In contrast, the Vietnamese system remains largely administrative, with limited behavioral communication embedded in tax policy design. Based on these findings, the study proposes a policy communication framework linking tax design, communication processes, taxpayer compliance, and market outcomes, contributing an interdisciplinary perspective that connects taxation research with public governance and policy communication.
Sustainability Accounting Compliance Under IFRS S2: Carbon Emission Disclosure in Public Enterprises Across Three Regulatory Phases, A Systematic Literature Review Widyaningsih Azizah; Eka Sudarmaji
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 2 (2026): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i2.153

Abstract

This review examines how public enterprises across three regulatory phases which are voluntary disclosure, mandatory adoption, and early enforcement comply with carbon emission disclosure requirements under IFRS S2 Climate-related Disclosures, issued by the International Sustainability Standards Board in June 2023. Despite the growing urgency of climate accountability, empirical evidence on whether public enterprises genuinely meet IFRS S2 obligations, and what explains variation in compliance quality, remains fragmented. A systematic search of four databases (Google Scholar, Semantic Scholar, Scopus, and CrossRef) produced a final corpus of 154 peer-reviewed articles, book chapters, and conference papers published between 2006 and 2026, screened according to PRISMA guidelines. Thematic synthesis identified three overlapping evidence clusters: standard adoption readiness in emerging economies, governance and board-level determinants of disclosure quality, and the role of digital data infrastructure in enabling compliance. Findings show that larger, state-affiliated enterprises in jurisdictions with pre-existing mandatory frameworks tend to disclose more completely, while most developing-country evidence points to moderate disclosure indices, persistent Scope 3 gaps, and significant institutional capacity deficits. The review supports three empirical hypotheses: compliance quality improves with regulatory phase progression, board governance quality positively moderates that relationship, and digital data capability independently predicts compliance quality across all three phases. Practically, the findings argue for sequenced implementation strategies that align regulatory mandates with investments in governance structures, carbon accounting capacity, and ESG data infrastructure. IFRS S2 compliance is not purely a technical reporting exercise; it is a function of institutional commitment, organisational governance, and digital readiness.
Implementation of Accounting Conservatism from the Perspective of Pancasila Accounting: A Phenomenological Study at PT X Cirebon Widatul Khusniah; Choirul Anwar; Etty Gurendrawati
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 2 (2026): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i2.155

Abstract

Accounting conservatism has long been understood primarily as a technical mechanism in financial reporting aimed at anticipating uncertainty and reducing information risk. However, this approach has not been fully capable of explaining the ethical and moral dimensions that underlie conservatism practices within organizational contexts. This study aims to analyze the implementation of accounting conservatism at PT X Cirebon, identify its impact on stakeholders, and explore its harmonization with Pancasila Accounting values. The study employs Edmund Husserl’s transcendental phenomenology paradigm with a qualitative approach. Data were obtained through in-depth interviews, non-participatory observation, and documentation involving informants who participated in the financial reporting preparation process. Data analysis was conducted through epoché, horizontalization, clustering of meaning units, textural description, structural description, and synthesis of meaning and essence. The findings indicate that accounting conservatism at PT X is manifested through caution in revenue recognition, earlier recognition of risks and losses, and prudent asset valuation. These practices are driven not only by compliance with accounting standards but also by moral awareness to maintain honesty and credibility of financial information. Conservatism produces positive impacts in the form of improved decision-making quality, reduced information asymmetry, strengthened accountability, and increased stakeholder trust. Furthermore, the study finds that accounting conservatism has strong alignment with Pancasila values, namely Divinity, Humanity, Unity, Democracy, and Social Justice. These findings generate a conceptual reconstruction referred to as Pancasilaist Accounting Conservatism, that is, a conservatism practice oriented not only toward technical prudence but also toward moral responsibility, humanity, and social justice in financial reporting.
Comparative Analysis of Web Frameworks for Rapid Development: A Systematic Literature Review Farid Ullah Qayoumi; Fawad Bikzadl
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 2 (2026): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i2.156

Abstract

Selecting the most suitable web framework for rapid development remains a significant challenge for software teams, often leading to increased costs, slower delivery, and technical debt. This paper presents a systematic literature review (SLR) comparing six leading web frameworks  React, Vue.js, and Angular for front-end development, alongside Django, Ruby on Rails, and Express.js for back-end development  to evaluate their effectiveness for rapid development of Minimum Viable Products (MVPs), Single Page Applications (SPAs), and scalable prototypes. Following the Kitchenham and Charters (2007) SLR guidelines, a systematic search was conducted across IEEE Xplore, ACM Digital Library, and Google Scholar, focusing on 47 empirical studies published between 2015 and 2025 and assessed against five criteria including development speed, learning curve, performance, deployment time, and scalability. Findings reveal that Vue.js and Ruby on Rails offer the fastest initial development times due to gentle learning curves and built-in scaffolding, making them ideal for MVPs. React and Django demonstrate superior scalability and robustness for large-scale, data-intensive applications, while Angular and Express.js excel in enterprise contexts requiring structured architectures and microservice flexibility. No single framework universally outperforms the others; optimal selection depends on project-specific requirements, team expertise, and scalability needs. The study offers evidence-based recommendations to help developers and decision-makers balance rapid development with long-term maintainability.
Analysis of the Factors of Success and Failure of Information System Projects in the Public and Private Sectors Fawad Bikzad; Farid Ullah Qayoumi
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 2 (2026): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i2.157

Abstract

Information system (IS) projects represent substantial investments for public and private organizations, yet many fail to achieve their intended objectives. Despite advances in project management practices and information technologies, project failure remains a persistent challenge. Global IT investment reached approximately USD 3.11 trillion in 2022, while Standish Group CHAOS reports indicate that only about one-third of projects are completed on time, within budget, and with the required functionality. This systematic literature review synthesizes evidence from 67 studies published between 1990 and 2024 to examine how organizational, managerial, and technical factors influence IS project success and failure. Guided by a critical realist perspective and thematic synthesis, the review identifies critical success factors, explores relationships among failure factors, and compares priorities across public and private sectors. The findings reveal that people-related factors including committed project teams, active user involvement, clearly defined requirements, effective leadership, and executive support have the strongest influence on project success. While many success factors are common to both sectors, public organizations place greater emphasis on stakeholder engagement, governance, procurement compliance, and change management, whereas private organizations prioritize cost efficiency, rapid delivery, innovation, and technical performance. User participation, communication, and training consistently strengthen other success factors. The review extends the DeLone and McLean IS Success Model by incorporating project-level determinants and supports a contingency perspective, offering practical guidance for project managers, IT executives, and policymakers to improve IS project outcomes.

Page 14 of 14 | Total Record : 136

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