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Shera Afidatunisa
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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 131 Documents
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Determinants in the Adoption of the Coretax System From the Perspective Theory of Planned Behavior and the Unified Theory of Acceptance and Use of Technology Indriyana Puspitosari; Dewi Sartika Nasution; Nadia Dinda Maharani
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.819

Abstract

Purpose – There are many challenges associated with the adoption of Coretax system. This study aims to examine the influence of attitude and subjective norm, as construct of Theory of Planned Behavior (TPB) on the adoption of the Coretax system. Additionally, this study incorporates gender and age as moderating variables, based on the framework of the Unified Theory of Acceptance and Use of Technology (UTAUT).Methods – This study is a quantitative study using a survey method conducted among 207 individual taxpayers in the Greater Solo area through the distribution of questionnaires. The research data were analyzed using a regression, hierarchical regression model model to verify the research hypothesis. This study also includes the Hayes process as a robustness test.Findings – The analysis results indicate that attitude and subjective norm have a positive and significant influence on the adoption of Coretax, suggesting that personal and social environmental factors play a crucial role in driving technology use. Further the results of the regression analysis and Hayes process analysis are consistent: gender does not moderate the effects of attitude and subjective norm on Coretax system adoption. The regression results indicate that the influence of attitude on the adoption of the Coretax system increases among younger taxpayers; however, these results differ from those of the Hayes process test, which showed no significant results. Meanwhile, test results consistently show that the influence of subjective norms on the adoption of the Coretax system increases among older taxpayers Research implications - This study emphasizes the application of the TPB in the context of adopting a digital tax system and provides recommendations for tax authorities to design a Coretax implementation strategy that takes into account differences in taxpayers’ ages.Originality – The main theory in this study is the Theory of Planned Behavior (TPB), which is used to explain the adoption of the Coretax system. The UTAUT model is used to explain the effects of gender and age as demographic moderator variables. This study examines the mandatory implementation of Coretax in Indonesia, introduced in January 2025 for filing 2025 tax returns, with a focus on the roles of gender and age among individual taxpayers in the Greater Solo area.
ESG Pillar Score and Corporate Financial Performance: The Roles of Growth Opportunity and Firm Age as Control Variables Annisa Pujijayanti; Dwi Urip Wardoyo
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.875

Abstract

Purpose – This study examines whether ESG pillar scores are associated with corporate financial performance, measured by return on assets, among a purposively selected subsample of 13 Kompas 100 Index companies with complete LSEG Refinitiv ESG coverage during 2020-2024, responding to unsettled evidence on ESG financial materiality in the Indonesian large-cap market following mandatory sustainability reporting under OJK Regulation No. 51/POJK.03/2017.Methods – A quantitative panel design was applied to 13 purposively selected companies, producing 65 firm year observations. ESG pillar scores were obtained from LSEG Refinitiv, while ROA, growth opportunity, and firm age were collected from IDX-published reports. The Random Effect Model was selected following the Chow, Hausman, and Lagrange Multiplier Tests, supported by multicollinearity, heteroscedasticity, and autocorrelation diagnostics.Findings – The panel regression model is statistically significant (F-prob. = 0.033; Adjusted R² = 0.112), although this overall significance reflects the contribution of all variables including Firm Age rather than ESG pillars alone. None of the Environmental, Social, or Governance pillars exert a significant effect on ROA at the 5% level, although Governance shows a marginally significant negative association (β = -0.000350; p = 0.056). Firm Age shows a significant positive association (β = 0.001685; p = 0.036), whereas Growth Opportunity is insignificant.Research Implications – Managers and investors should interpret individual ESG pillar scores cautiously rather than as reliable short term profitability signals, and consider firm maturity a more consistent indicator of asset returns.Originality – This study offers pillar level ESG evidence from Kompas 100 firms in a post POJK setting, showing that once an appropriate estimator is applied, firm age rather than any individual ESG pillar shows the strongest association with ROA as a predictor within the model.
Determinants of Fintech Adoption among MSMEs: Integrating TAM Constructs, Financial Literacy, Government Support, Trust, and User Innovativeness Sri Astuti; Rindu Rika Gamayuni; Agrianti Komalasari
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.883

Abstract

Purpose – This study examines the determinants of fintech adoption among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia by extending the Technology Acceptance Model (TAM) with financial literacy, government support, trust, and user innovativeness. It also examines the effects of financial literacy and government support on user innovativeness..Method – A quantitative explanatory design was employed using survey data from 335 MSME owners and managers participating in the 2024 MSME Enhancement Program across 19 cities and regencies in Java, Sumatra, and Bali. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).Findings – Financial literacy and government support significantly enhance user innovativeness. Fintech adoption is significantly influenced by financial literacy (β = 0.126, p = 0.042), government support (β = 0.131, p = 0.009), trust (β = 0.344, p < 0.001), and user innovativeness (β = 0.256, p < 0.001). In contrast, perceived usefulness and perceived ease of use do not significantly influence fintech adoption.Research implications – The findings suggest that behavioral, institutional, financial, and trust-related factors are more influential than traditional TAM constructs in explaining fintech adoption among Indonesian MSMEs. Policymakers should strengthen financial literacy, innovation-oriented support, and digital ecosystems, while fintech providers should prioritize trust and security.Originality – This study extends TAM by integrating financial literacy, government support, trust, and user innovativeness into a unified framework, demonstrating the importance of contextual and behavioral factors in explaining fintech adoption among MSMEs in a developing-country context.
Digital Support System Maturity and Tax Compliance: Evidence from an Indonesian Fintech Company Using the OECD Analytics Maturity Model Ajeng Bintari Dwi Cahya Wati; Siti Nuryanah
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.931

Abstract

Purpose: This study evaluates the maturity of digital support systems supporting tax compliance management in an Indonesian fintech company using the OECD Analytics Maturity Model.Methods: A qualitative single-case study was conducted at PT XYZ using semi-structured interviews, observations, and document analysis. Data were collected from five purposively selected informants and analysed using the OECD Analytics Maturity Model (AMM). Findings: The assessment shows that Strategy, Governance, Data Management, Talent Management, and Analytics Capabilities achieved the Established level, while IT Infrastructure, System Development, and Tools reached the Leading level. The findings reveal a digital maturity gap in which digital capabilities supporting core business operations have advanced more rapidly than those supporting tax functions. Despite having sophisticated technological infrastructure, tax compliance activities continue to rely on substantial manual reconciliation and validation processes. Research implications: The findings suggest that digital transformation initiatives should be accompanied by the development of tax-specific digital capabilities. Strengthening governance, data quality, analytics utilization, and workforce competencies is essential for improving tax compliance effectiveness. Originality: This study contributes to the tax compliance literature by adopting an organizational capability perspective and extending the application of the OECD Analytics Maturity Model from tax administration settings to a corporate taxpayer context. The digital maturity gap identified between operational and tax functions emerged as an empirical finding of the maturity assessment, providing additional insights into uneven digital capability development within fintech organizations
From Income Enhancement to Protection Against Misfortune: Interpreting Zakat in Business Practice through a Social–Spiritual Accounting Perspective Sultan; Alimuddin; Sahrir
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.942

Abstract

Purpose - This study explores how internal business actors interpret zakat in business practice through a social–spiritual accounting perspective. It moves beyond viewing zakat solely as a normative obligation, Sharia compliance instrument, or redistribution mechanism by examining how actors connect economic calculation, social responsibility, and spiritual consciousness.Method - Using an interpretive paradigm and an interpretive phenomenological approach, the study investigates business actors involved in Liquefied Petroleum Gas distribution and fuel station operations in Palopo City. Data were collected through semi-structured interviews with business owners and internal actors engaged in zakat practices, supported by observation and documentation. Analysis involved identifying significant statements, thematic coding, clustering themes, researcher reflection, and constructing the essence of participants’ lived experiences.Findings - Two principal meanings of zakat emerged: zakat as an expectation of material value enhancement and zakat as protection against misfortune (bala’) or as a spiritual safeguard. These meanings do not demonstrate that zakat causally increases income or removes business risk; rather, they reflect participants’ interpretations of blessing (barakah), business continuity, inner peace, and security in conducting business activities.Research implications - The findings extend Islamic accounting discourse by showing that zakat concerns not only wealth measurement and distribution, but also the formation of ethical and spiritual consciousness in business practice. As a context-specific phenomenological inquiry, the study offers interpretive rather than generalizable conclusions.Originality - This study provides a localized phenomenological account of zakat as lived and experienced by business actors, highlighting its simultaneous economic, social, and spiritual meanings.
Justice Accounting in the Profit-Sharing Practices of Bagang Fishermen: A Qualitative Study on Trust, Roles, and Daily Cash Distribution Sofyan Syamsuddin; Alimuddin; Riyanti
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.949

Abstract

Purpose - This study aims to analyze how justice accounting is applied in the profit-sharing practices of Bagang fishermen, focusing on informal mechanisms based on trust, verbal agreements, and fair distribution of results from the perspectives of three key worker roles. Methods - A descriptive qualitative method was employed, involving semi-structured interviews with three experienced informants in Bagang fishing enterprises. Data were thematically analyzed to explore profit-sharing practices and perceptions of social justice, validated through source triangulation and member checking. Findings - Justice accounting is practiced informally, through trust, verbal agreements, and proportional profit-sharing based on net income after operational costs and traders’ commissions. Notably, "daily cash distribution" refers to allowances derived from a portion of the catch, given daily to workers for subsistence needs before final profit sharing. These mechanisms are perceived as supporting social justice, trust, and economic sustainability within the community. Research implications - The study highlights the significance of recognizing informal economic practices in accounting scholarship and policymaking, emphasizing support for small-scale fishermen within socially just frameworks. Originality - This research contributes by identifying daily cash distribution as a distinct informal accounting practice in Bagang communities and by developing a justice accounting framework integrating local coastal values, stakeholder theory and legitimacy theory.
Family Ownership Concentration and Firm Value: Examining the Mediating Role of Real Earnings Management in Indonesia I Komang Sutrisna Adi Natha; Anak Agung Gde Putu Widanaputra; Ni Made Dwi Ratnadi; I Gst Ayu Eka Damayanthi
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.950

Abstract

Purpose – This study examines whether real earnings management (REM) explains the relationship between family ownership concentration and firm value in Indonesian non-financial firms. Prior studies focus on direct relationships, with limited mediation evidence.Methods – This study analyzes 957 firm-year observations of 319 family-controlled non-financial companies listed on the Indonesia Stock Exchange during 2022–2024. Family-controlled firms are identified using the ultimate ownership approach with a 10% ultimate family control threshold. REM is estimated using the Roychowdhury (2006) model. Panel data regression and Baron and Kenny’s (1986) causal-step logic are employed.Findings – Empirical results reveal that neither family ownership concentration β = 0.4513, p = 0.2980) nor REM (β = 0.0675, p = 0.4240) directly drives firm value in a statistically significant manner. Conversely, family ownership concentration exerts a positive effect on REM (β = 0.3473, p = 0.0270), indicating that firms with higher ultimate family control tend to engage in greater income-increasing REM. The mediation analysis does not support the mediating role of REM because REM is not significantly associated with firm value. Research implications – The findings indicate that profitability is consistently associated with firm value, whereas family ownership concentration and REM are not. Future studies may investigate alternative governance and monitoring mechanisms through which family ownership concentration may influence firm value. Originality – This study extends the literature by testing REM as a possible mechanism linking family ownership concentration and firm value, but finds no mediation.
Environmental, Social, and Governance Disclosure, Firm Value, and Selected Firm Life Cycle Stages in Indonesian Industrial Companies A.A. Istri Erlika Trisna Dewi; Luh Gede Krisna Dewi; Anak Agung Gde Putu Widanaputra; Henny Triyana Hasibuan
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.964

Abstract

Purpose – Previous research has often overlooked variations in cash flow throughout a company’s life cycle when evaluating ESG disclosure and firm value. This study addresses this gap by examining the moderating effect of the life cycle on industrial firms in Indonesia.Methods – Quantitative research was conducted using 154 unbalanced panel data from 56 industrial sector companies listed on the IDX during 2021–2024. The data were selected using purposive sampling and analyzed using random-effects panel regression with White's robust standard errors in EViews.Findings – Environmental, social, and governance disclosure have a positive and significant effect on firm value. However, the life cycle moderating effect shows dynamic results. The introduction phase weakens environmental disclosure's effect but strengthens social and governance influences. In the growth phase, it weakens environmental, strengthens social, and has no effect on governance. The maturity phase reinforces environmental aspects but weakens both social and governance dimensions.Research implications – The effectiveness of environmental, social and governance disclosures as signals depends heavily on a firm’s life cycle; therefore, companies are advised to adapt their strategies to maximise corporate value. Future researchers are advised to use ESG scores from independent rating agencies to minimise data subjectivity and to employ mixed-methods analysis to strengthen the causality of their findings.Originality – The moderating effect at each stage of a firm’s life cycle was tested using three separate Moderated Regression Analysis (MRA) models based on cash flow metrics
The Influence of Ownership Structure on the Extent of Sustainability Reporting Disclosure: The Mediating Role of Profitability Putu Putri Risma Wandansari; Lalu Hamdani Husnan; Siti Aisyah Hidayati
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.991

Abstract

Purpose – Rising demands from stakeholders, environmental issues, and the growing need for corporate openness have amplified the significance of sustainability reporting in the mining sector, which is characterized by its environmental sensitivity. Prior research has reported varying outcomes regarding how ownership structure affects the disclosure of sustainability reports and has overlooked the potential mediating effect of profitability. This research investigates how institutional, managerial, and family ownership impact sustainability report disclosure, placing profitability as a mediating factor.Methods – Quantitative associative methodology was used involving panel data analysis of 18 mining firms listed at Indonesia Stock Exchange for 2019–2024, yielding 108 observations. Panel regression, path analysis, and Sobel test were used in the analysis.Findings – Both institutional ownership (β = 0.0285; p = 0.0447) and managerial ownership (β = 0.3542; p = 0.0491), along with profitability (β = 0.3462; p = 0.0145), have a positive and significant effect on the disclosure of sustainability reports. Conversely, family ownership does not show a significant impact (p = 0.2816). Profitability strongly mediates the relationships between institutional ownership (p = 0.0092) and managerial ownership (p = 0.0422) concerning sustainability report disclosure, while it does not have a significant mediating effect in relation to family ownership (p = 0.0993).Research Implications – The findings suggest that companies should strengthen institutional investor involvement and managerial ownership to improve profitability and sustainability disclosure. Regulators should also promote governance mechanisms that enhance disclosure transparency. The study is limited to Indonesian mining companies over a six-year period.Originality – This research adds to the body of knowledge regarding sustainability disclosure by illustrating how profitability serves as a mediator between the structure of ownership and the reporting of sustainability.
Ethical Perceptions of Tax Avoidance and Investment Behavior : Love of Money, Idealism, and Their Integrated Roles as Antecedent and Moderator M.Riduan Abdillah; Muhammad Husni
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.997

Abstract

Purpose – This research investigates an integrated framework examining how love of money as an antecedent and idealism as a direct factor and moderator shape ethical perceptions of tax avoidance and investment decision making within the Theory of Planned Behavior. Tax avoidance creates a dilemma between legal compliance and moral considerations, while investment decisions are driven by personal values and financial materialism. Methods – A quantitative, cross sectional explanatory research design was deployed. Primary data were collected through survey questionnaires from 272 Accounting and Economics students in South Kalimantan, Indonesia, and analyzed using Moderated Regression Analysis (MRA). Findings – All hypotheses were supported. Idealism influences ethical perceptions of tax avoidance (β = 0,159, p < 0,05) and investment decision making behavior (β = 0,209, p < 0,001), while love of money increases permissive tax avoidance attitudes (β = 0,200, p < 0,05) and opportunistic investments (β = 0,155, p < 0,001). Idealism moderates the relationship between ethical tax perceptions and investment behavior (β = 0,008, p < 0.001); although the interaction effect is small, it remains statistically significant. Research implications – This research provides practical insights for tax authorities, accounting educators, and financial institutions. Policymakers can integrate ethical values into compliance programs, educators can emphasize ethical reasoning and financial materialism, and investment institutions can encourage responsible investment decisions. Originality – This paper offers a multidisciplinary model bridging fiscal ethics and behavioral finance. It provides empirical evidence that intrinsic moral philosophies can counterbalance financial materialism. Future research should target active investors using longitudinal tracking.

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