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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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INDONESIA
E-Jurnal Akuntansi
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2025.v35.i06
Core Subject : Economy,
Economics, Econometrics & Finance
E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Indonesian Accountant Association, Bali Region  E-Jurnal Akuntansi covered various of research approach, namely: quantitative, qualitative and mixed method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems & e-Commerce Environmental Accounting Accounting for Rural Credit Institutions 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 145 Documents
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Strategic Determinants of Transfer Pricing in Indonesian Non-Financial Firms Imar Ardeliani; Badingatus Solikhah
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze the effect of intangible assets, tax minimization, capital intensity, and corporate governance on transfer pricing in non-financial companies in Indonesia. Panel analysis with a fixed effects model was used with a sample of 4,220 observations. The results show that intangible assets and capital intensity increase the tendency for transfer pricing, while stronger corporate governance is able to suppress it. Meanwhile, tax minimization is not proven to have a significant effect. These findings confirm that asset structure and the effectiveness of internal oversight are more dominant than tax motivation Keywords: Transfer Pricing; Intangible Assets; Tax Minimization; Capital Intensity; Corporate Governance
Tax Non-Compliance Risks of Licensed Importers in Indent-Based Import Suyani, Emik
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines administrative data about indent-based imports by licensed importers and its implications for tax compliance and possible tax revenue loss. Employing a descriptive-analytical methodology, it amalgamates tax return and import payment data to evaluate compliance risks among corporate taxpayers. The study incorporates 268 licensed importers registered in West Jakarta for the 2024 tax year. The analysis reveals that 79% of the observed taxpayers are categorized as having the highest level ofrisk. These taxpayers collectively claimed around IDR 20 billion in Article 22 Income Tax and VAT credits on imports. Supervisory evaluations revealed discrepancies amounting to IDR 5.46 billion, of which IDR 5.03 billion was recovered from the highest-risk category. These findings show proxy-based indications of compliance risk. The results underscore the necessity to fortify beneficial ownership alignment and improve the integration of tax and customs data via risk-based validation of import-related tax credits.
Evaluation of Internal Control over Financial Reporting (ICoFR) Effectiveness Based on Symbolic Carriers within the Institutional Logics Framework in the Government Assistance Program of Ministry X: - Anggraeni, Riawati; Wardhani, Ratna
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Audit findings on internal control over government assistance expenditures at Ministry X revealed material weaknesses, particularly incomplete Accountability Reports (LPJ), inconsistent understanding of procedures, and disparities in practices across work units. This situation indicates that the effectiveness of Internal Control over Financial Reporting (ICoFR) is influenced not only by technical aspects but also by institutional dimensions. This study aims to identify symbolic carrier factors affecting ICoFR effectiveness, addressing gaps in previous studies that focused primarily on implementation mechanisms. A qualitative approach was employed using thematic analysis, constant comparison, and triangulation across three respondent groups: implementing team, evaluation team, and review team. The study identified four main symbolic carriers: (1) formal regulations (PMK 17/PMK.09/2019) as an institutional script, (2) integrity, (3) accountability, and (4) transparency. These factors shape daily work practices, enhancing compliance, consistency, and openness, thereby strengthening ICoFR effectiveness and the quality of government financial reporting.
Evaluation of the Deposit System for Tax Payment within the Coretax System Nugroho, Andri Adi; Rosid, Arifin
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tax Deposit system allows taxpayers to deposit funds into a DGT-provided tax deposit account (virtual account). The deposit balance is automatically used to existing or future tax laibilities or underpayments. This study evaluates the implementation of tax payments through the deposit system. The evaluation adopted criteria published by the OECD (2021); relevance, effectiveness, impact, and sustainability. A descriptive qualitative evaluation model employed for data collection and analysis. The research object is KPP Madya Dua Jakarta Utara, which processes a substantial volume of deposit payments and users. The results of the study indicated that implementing tax payments through the deposit system meets the evaluation criteria of relevance and sustainability, but has yet to satisfy effectiveness and impact. Therefore, a comprehensive and periodic evaluation by the DGT is necessary.
Evaluating the Fraud Triangle’s Predictive Power for Financial Statement Fraud Ida Ayu Intan Nichiyobi; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Financial statement fraud is often perpetrated by management to conceal company losses. The underlying motivations for such fraudulent behavior are commonly explained through the fraud triangle framework, which comprises three elements: pressure, opportunity, and rationalization. This study seeks to provide empirical evidence on the influence of these fraud triangle components on the occurrence of financial statement fraud. The research sample, consisting of 90 firm-year observations from 2021 to 2023, was selected using purposive sampling. Data were analyzed using multiple linear regression to assess the impact of each component. The results indicate that external pressure does not significantly influence financial statement fraud, whereas effective monitoring exhibits a negative relationship, and rationalization shows a positive relationship with the likelihood of fraud. These findings align with the Theory of Planned Behavior and Agency Theory, both of which suggest that behavioral intentions, perceived control, and principal-agent dynamics play a critical role in shaping managerial decisions related to fraudulent financial reporting.

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