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Contact Name
Shera Afidatunisa
Contact Email
shera@abcollab.id
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+6285720123888
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ijota.abcollab@gmail.com
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Jalan Cempaka Mekar Raya No. 10 Bandung, Jawa Barat, Indonesia
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Kota bandung,
Jawa barat
INDONESIA
Indonesian Journal of Taxation and Accounting
Published by PT. Academic Bright Collaboration
ISSN : 29884896     EISSN : 29886422     DOI : https://doi.org/10.66053/ijota
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
1. Taxation Tax Policy and Fiscal Policy Tax Compliance and Tax Administration Tax Planning and Tax Avoidance Corporate Taxation International Taxation Digital Taxation and Tax Technology Behavioral Aspects in Tax Compliance 2. Financial Accounting and Reporting Financial Reporting Standards Financial Statement Analysis Earnings Quality and Earnings Management Disclosure and Transparency Integrated Reporting Sustainability and Environmental Reporting ESG Disclosure 3. Management Accounting and Strategic Control Cost Accounting and Cost Management Budgeting Systems Performance Measurement Systems Strategic Management Accounting Decision Support Systems 4. Auditing and Assurance External Auditing Internal Auditing Audit Quality and Audit Risk Forensic Accounting Fraud Examination Assurance and Attestation Services 5. Corporate Governance and Accountability Corporate Governance Mechanisms Board Structure and Effectiveness Internal Control Systems Corporate Transparency Ethical and Professional Standards in Accounting 6. Accounting Information Systems and Digital Accounting Accounting Information Systems Financial Technology in Accounting Accounting Analytics and Big Data Artificial Intelligence Applications in Accounting Digital Financial Reporting 7. Public Sector and Nonprofit Accounting Government Accounting Public Financial Management Fiscal Accountability Government Financial Reporting Nonprofit Accounting 8. Islamic Accounting and Finance Sharia-Compliant Accounting Practices Islamic Financial Reporting Zakat Accounting Waqf Accounting Governance in Islamic Financial Institutions 9. Capital Markets and Financial Institutions Accounting in Capital Markets Banking Performance and Reporting Financial Regulation Market Reactions to Accounting Information 10. Accounting Education and Profession Accounting Curriculum Development Competency-Based Accounting Education Professional Accounting Certification Digital Learning in Accounting Education 11. Accounting Theory and Development Accounting Conceptual Framework Accounting Theory Development Historical Development of Accounting Institutional Perspectives in Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 52 Documents
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The Influence of Taxpayer Awareness, Tax Sanctions, and Tax Knowledge on Taxpayer Compliance, Moderation of Morals Indriani; Namla Elfa Syariati; Nur Rahmah Sari
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.49

Abstract

Taxes are the main source of state revenue which plays an important role in financing development and the provision of public services. However, the level of compliance of taxpayers, especially Micro, Small, and Medium Enterprises (MSMEs), is still a challenge in the tax system in Indonesia. This study aims to analyze the influence of tax paying awareness, tax sanctions, and tax knowledge on the compliance of MSME taxpayers with morals as a moderation variable. This study uses a quantitative approach with a survey method. The research population is MSME taxpayers registered at KPP Pratama Bulukumba. Sampling was carried out using non-probability sampling techniques. Data were collected through a questionnaire on a Likert scale and analyzed using Moderated Regression Analysis (MRA).The results of the study show that tax paying awareness, tax sanctions, and tax knowledge have a positive effect on taxpayer compliance. In addition, morals have been proven to strengthen the influence of tax payment awareness on taxpayer compliance, but do not moderate the influence of tax sanctions and tax knowledge on compliance. These findings suggest that moral factors play a selective role in shaping tax compliance, particularly when interacting with awareness-based internal factors. Theoretically, this study expands the application of the Theory of Planned Behavior by integrating moral values (morals) as a moderation variable in the context of taxation. Practically, the results of this study imply that efforts to improve tax compliance not only need to emphasize the enforcement of sanctions and increase tax knowledge, but also the strengthening of taxpayers' awareness and moral values to encourage voluntary and sustainable compliance.
Do Ethical Attributes Matter More than Independence? The Moderating Role of Auditor Integrity in Government Audit Quality Yusniati Yusniati; Farid Fajrin; Mustakim Muchlis
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.50

Abstract

This study aims to examine the influence of independence, spiritual intelligence, and ethical sensitivity on government audit quality, while further investigating the role of auditor integrity as a moderating variable. Employing a causal quantitative approach, primary data were gathered through a questionnaire survey administered to internal auditors at the Provincial Inspectorate of South Sulawesi. Hypothesis testing was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that spiritual intelligence and ethical sensitivity exert a positive and significant impact on audit quality, whereas auditor independence does not exhibit a significant effect. Furthermore, auditor integrity is empirically proven to moderate the relationships between spiritual intelligence and audit quality, as well as between ethical sensitivity and audit quality; however, it fails to moderate the relationship between auditor independence and audit quality. These findings indicate that public sector audit quality is more profoundly determined by the auditor’s value and ethical dimensions rather than mere structural independence. Theoretically, this research enriches the literature on public sector auditing grounded in stewardship and professional ethics; practically, the results emphasize the necessity of strengthening the integrity and ethical capacity of government internal auditors.
The Effect of Tax Understanding, Service Digitalization and Service Quality on Increasing Tax Compliance with Volunteers as a Moderation Variable Berkah Rahmawati; Lince Bulutoding; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.73

Abstract

This study aims to analyze the influence of tax understanding, service digitization, and service quality on individual taxpayer compliance, with tax volunteers as a moderation variable. This study uses a quantitative approach with a data collection technique in the form of distributing questionnaires to 110 taxpayers registered at the Sungguminasa Tax Counseling and Consulting Service Office (KP2KP). Data were analyzed using multiple linear regression tests and Moderated Regression Analysis (MRA) analysis. The results of the study show that simultaneously and partially, tax understanding, digitization of services, and quality of service have a significant influence on tax compliance. The variable of tax volunteers strengthens the influence of understanding and digitization of services on tax compliance, but weakens the influence of service quality. This research shows that tax volunteers play the role of pure moderators.
The Effect of Auditor Competency and Organizational Support on Auditor Performance at the Selayar Islands District Inspectorate with Work-Life Balance as a Moderation Nabila Fildzah Syakirah; Suhartono; Muhammad Sapril Sardi Juardi
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.74

Abstract

This study aims to examine the influence of auditor competence and organizational support on auditor performance with work-life balance as a moderating variable. This research is a quantitative study with a causality approach. The population in this study were auditors working at the Selayar Islands Regency Inspectorate, with the sampling technique using the census method or saturated sampling. The number of samples used in this study was 45 auditors consisting of first-time auditors, junior auditors, and middle auditors. The data used in this study were primary data obtained through direct questionnaire distribution to respondents. The results showed that auditor competence had a positive and significant effect on auditor performance. Conversely, organizational support did not have a significant effect on auditor performance. In addition, the results of the moderation regression analysis showed that work-life balance was not able to moderate the effect of auditor competence on auditor performance, but was able to moderate the effect of organizational support on auditor performance. The implications of this study indicate that auditor competence plays a dominant role in improving auditor performance, while work-life balance only functions as a moderating variable in the relationship between organizational support and auditor performance. The results also emphasize the importance of developing auditor competence and implementing organizational policies that support work-life balance to encourage sustainable auditor performance.
Implementation of Murabahah Agreement Based on PSAK 102 from a Maslahah Perspective at Bank Muamalat Nurfadillah Annisa Arifin; Sumarlin; Raodatul Jannah
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.75

Abstract

Study this analysis implementation contract murābahah on mortgage financing at Bank Muamalat Gowa Branch based on PSAK 102 and the concept maslahah . The focus of the study includes the contract mechanism, accounting records with PSAK 102, and its contribution to the public welfare. The study uses a qualitative descriptive approach with data from interviews, internal documents, and related literature. The results show that the implementation of murābahah is generally in accordance with sharia principles, although compliance with PSAK 102 has not been fully achieved, especially in the recognition margin, disclosure of additional costs, and the use of wakalah. From a maslahah perspective, this financing provides real benefits through fair and transparent access to home ownership. Maintaining aspects of fairness and transparency is necessary for these benefits to be optimal. This study contributes to the development of sharia accounting and serves as a practical reference for sharia banks and regulators in improving transparency, accountability, and compliance with sharia principles.
Studi Kasus Mengenai Dampak Pajak Penjualan Barang Mewah pada Perilaku Pembelian Konsumen di Sektor Elektronika (Studi Kasus di Wilayah Makassar) Alifah Khairunnisa; Annisar Saputra; Ulya Mayziyadah; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023a1

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan dan pemungutan Pajak Penjualan atas Barang Mewah terhadap barang elektronik yang tergolong mewah sebagaimana diatur dalam PMK Nomor 121/PMK.011/2013 di Wilayah Makassar. Penelitian dalam penulisan ini adalah kombinasi dari penelitian literature review dan analisis deskriptif. Penelitian studi kasus dengan menganalisis jurnal terdahulu dan artikel terkait dengan judul yang berada di internet. Penelitian dengan analisis deskriptif dilakukan dengan menidentifikasi data tanpa maksud membuat kesimpulan yang berlaku umum. Hasil penelitian ini menunjukan tidak adanya dampak pengenaan pemungutan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap barang elektronik yang tergolong mewah karena dari hasil analisis dan identifikasi jurnal terdahulu menunjukkan bahwa masyarakat di Kota Makassar tidak berpatokan pada harga suatu Barang melainkan menjunjung tinggi harkat dan martabat
Mengungkap Akuntabilitas dan Transparansi Pengelolaan Dana Desa dalam Mewujudkan Good Financial Governance di Tengah Pandemi Covid-19 (Studi Pada Desa Kaliang di Pinrang) Nurindah Nurindah; Muhammad Wahyuddin Abdullah; Nur Rahma Sari
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023a2

Abstract

Tujuan penelitian ini adalah untuk mengetahui akuntabilitas dan transparansi pengelolaan dana desa di Desa Kaliang di tengah pandemi covid-19 dan pengelolaan dana desa Kaliang dalam mewujudkan good financial governance di tengah pandemi covid-19. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Sumber data yang digunakan adalah data primer yang diperoleh langsung dari informan melalui metode observasi, wawancara, dan data sekunder diperoleh dari jurnal dan buku. Temuan dari penelitian ini menunjukkan bahwa: (1) Akuntabilitas pengelolaan dana desa di Desa Kaliang sudah menerapkan prinsip akuntabilitas yang didukung prinsip kualitas kerja, produktifitas, kedisiplinan, dan kepuasan masyarakat. (2) Pengelolaan dana desa di Desa Kaliang sudah memenuhi prinsip transparansi. Hal ini dapat dibuktikan dari adanya pemasangan baliho rancangan program kerja sehingga masyarakat mendapatkan informasi mengenai anggaran alokasi dana desa. (3) Tata kelola keuangan yang baik di pemerintahan desa (good financial governance) karena pemerintah desa Kaliang dituntut untuk selalu memberikan yang terbaik untuk masyarakat dan mempertanggungjawabkan amanah yang dipercayakan sepenuhnya kepada mereka.
Analisis Konsekuensi Penerapan Pajak Pertambahan Nilai (PPN) dan atau Pajak Penjualan Barang Mewah (PPnBM) terhadap Minuman Beralkohol dalam Perspektif Ekonomi Islam Nur Wahida Dachlan Ladiku; Gusnasary; Andi Fauziyyah Agustin Nur; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023b3

Abstract

Jenis Barang yang dikenakan PPN dan PPnBM salah satunya adalah Minuman yang Mengandung Etil Alkohol (MMEA), dengan memiliki karakteristik tertentu. Dalam Islam sudah ditegaskan bahwa minuman beralkohol itu haram hukumnya karena mudharatnya lebih besar daripada manfaatnya. Tetapi, Pemerintah Indonesia masih melegalkan minuman beralkohol, namun tetap dalam aturan yang berlaku. Penelitian ini bertujuan untuk menganalisis dampak pemungutan Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah terhadap Minuman Beralkohol dalam perspektif Ekonomi Islam. Metode yang digunakan metode penelitian deskriptif dengan pendekatan kualitatif. Sumber data berasal dari data sekunder. Pemerintah disarankan untuk menerapkan prinsip-prinsip Islam dan menjadikannya sebagai pedoman dalam melakukan segala aktivitas yang dilakukan oleh umat muslim. Oleh karena itu, untuk senantiasa memastikan kesesuaian syariah terhadap prinsip-prinsip Islam. Dari hasil penelitian pajak/cukai minuman alkohol berdasarkan perspektif ekonomi Islam tidak diharamkan, karena pajak/cukai berada di luar tsamanul khamar.
Pengaruh Pengalaman Dan Etika Profesi Terhadap Penghentian Prematur Sign Off Audit Prosedur Dengan Time Pressure Sebagai Varibel Moderasi Yunikartika Ahmad; Andi Wawo; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023b4

Abstract

Tujuan penelitian ini untuk mengetahui apakah pengalaman dan etika profesi bisa mempengaruhi penghentian premature sign off audit prosedur, serta apakah time pressure dapat memoderasi pengaruh pengalaman dan etika profesi terhadap penghentian premature sign off audit prosedur. Populasi dalam penelitian ini adalah auditor pada kantor akuntan publik Kota Makassar dan Kabupaten Gowa. Teknik dalam pemilihan sampel menggunakan purvosive sampiling method dengan jumlah sebanyak 33 orang. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan melalui survey kuesioner secara langsung. Hasil kuesioner tersebut telah diuji validitas dan reabilitas, uji asumsi klasisk berupa uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Metode pengujian hipotesis menggunakan analisis regresi linear berganda dan analisis statistik tersebut dilakukan dengan menggunakan bantuan program aplikasi SPSS 25. Hasil peneliian menunjukkan bahwa pengalaman berpengaruh signifikan, sedangkan etika profesi tidak berpengaruh signifikan terhadap penghentian premature sign-off audit prosedur. Analisis yang digunakan menunjukkan bahwa variabel moderasi time pressure tidak mampu memoderasi pengaruh pengalaman, sedangkan mampu memoderasi etika profesi terhadap penghentian premature sign-off audit prosedur.
Zakat Profesi : Membangun Kesejahteraan Umat Rezky Mutmainnah; Ince Nur Akbar; Maipa Dhea Pati; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023c5

Abstract

Pada zaman serba modern seperti sekarang ini, banyak orang mendapatkan penghasilan yang begitu besar dengan bermodalkan ilmu pengetahuan yang didapatkan dari jenjang pendidikan formal maupun non formal. Banyak pengusaha yang pendidikannya tidak sampai sarjana akan tetapi kesuksesannya begitu luar biasa, yang menjadi faktor kesuksesannya tentu saja kerja keras. Akan tetapi bukan berarti pendidikan formal menjadi tidak penting lagi. Pendidikan yang manusia dapatkan dari sistem pendidikan yang diprogramkan pemerintah, sedikit banyaknya dapat menimbulkan penghasilan-penghasilan yang luar biasa besarnya. Sehubungan dengan hal tersebut, maka penulis kali ini akan membahas tentang zakat profesi yang telah menjamur di zaman modern seperti sekarang ini. Penelitian ini bertujuan untuk menganalisis Zakat Profesi Untuk Kemaslahatan Ummat. Hasil penelitian menunjukkan zakat profesi atau disebut juga zakat pendapatan adalah zakat yang dikeluarkan dari hasil pendapatan seseorang atau profesinya bila telah mencapai nishab (batasan minimal harta yang wajib dikenakan zakat).

Page 1 of 6 | Total Record : 52

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