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Shera Afidatunisa
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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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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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Firm Size, Transfer Pricing, and Capital Intensity on Tax Aggressiveness with Institutional Ownership as a Moderating Variable Rai Putri Syaskia; Kurnia
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.v4i3.1002

Abstract

Purpose – Tax revenue is essential for public financing, but corporate efforts to reduce tax payments can increase tax aggressiveness. This study evaluates the effects of firm size, transfer pricing, and capital intensity on tax aggressiveness in food and beverage companies listed on the IDX from 2020 to 2024. It also examines whether institutional ownership moderates the relationship between capital intensity and tax aggressiveness. Methods – The study applies a quantitative approach to audited financial reports that are publicly available. Purposive sampling produced six companies and 30 observations covering five years. Panel data regression was used for the base model, while Moderated Regression Analysis (MRA) was used to test the moderating relationship. Findings – Firm size, transfer pricing, and capital intensity jointly explain a statistically significant share of the variation in ETR, which is interpreted inversely as a measure of tax aggressiveness. Firm size does not significantly affect tax aggressiveness, and capital intensity does not significantly affect tax aggressiveness. Transfer pricing has a negative coefficient on ETR (coef = -0.086346; p = 0.0032), indicating that greater transfer pricing activity is associated with higher tax aggressiveness. Institutional ownership does not significantly moderate the relationship between capital intensity and tax aggressiveness. Research implications – The results underline the importance of monitoring related party transactions and applying the arm's length principle consistently. The evidence should be read cautiously because it is based on six companies, a limited transfer pricing proxy, and an MRA model with few observations relative to the number of predictors. The conclusions are therefore exploratory and apply only to the sampled food and beverage companies. Originality – The study provides evidence from Indonesia's food and beverage sector by combining a capital intensity measure with a test of institutional ownership as a moderator between capital intensity and tax aggressiveness.
Enhancing Financial Satisfaction among Generation Z Through SMART Literacy: Evidence From Behavioral Accounting Perspective Kurniati Karim; Mutia Riska Faridani; Elwardi Hasibuan; Agus Setiono
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.v4i3.1015

Abstract

Purpose - Financial satisfaction among young adults cannot always be explained simply by whether they hold positive views about managing money. This study investigates whether SMART Literacy provides the mechanism through which Financial Attitude is associated with Financial Satisfaction among Generation Z users of digital financial applications. SMART Literacy incorporates Strategic Monitoring, Financial Analysis, Financial Recording, and Technology Literacy.Methods - The study used survey data collected from 265 Generation Z respondents aged 18–25 years in Yogyakarta, Indonesia, all of whom were active users of digital financial applications. The proposed relationships were examined through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS, following reliability and validity assessments of the measurement model.Findings - The analysis revealed a strong positive relationship between Financial Attitude and SMART Literacy (β = 0.922, p < 0.001). SMART Literacy was positively associated with Financial Satisfaction (β = 0.920, p < 0.001), while the direct relationship between Financial Attitude and Financial Satisfaction was not significant (β = −0.106, p = 0.113). The indirect analysis showed a significant mediating role of SMART Literacy (p < 0.001). These results indicate that favorable financial attitudes are more closely associated with Financial Satisfaction when accompanied by practical management capabilities.Research Implications - Initiatives intended to strengthen young people's financial well-being should extend beyond financial knowledge or positive attitudes toward money management by developing practical capabilities to manage financial information and technology in financial decisions.Originality - This study proposes SMART Literacy as an integrated accounting-oriented cognitive capability within a behavioral accounting perspective. It positions SMART Literacy as the pathway linking Financial Attitude and Financial Satisfaction.
Beyond Mandatory Adoption: An Integrative Model of Post-Adoption Success for the Village Financial Information System in Indonesia Lucyani Meldawati; Andi Mattulada; Fikry Karim; Abdul Kahar; Muhammad Din
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.v4i3.1136

Abstract

Purpose – This study examines post-adoption information-system suc-cess in the mandatory implementation of Indonesia’s Village Financial System (SISKEUDES), assessing whether human, organizational, and tech-nological conditions remain associated with System Use, User Satisfaction, and perceived Net Benefits after implementation becomes institutionally required.Methods – A cross-sectional survey of 329 village governments in Central Sulawesi was analyzed using partial least squares structural equation modeling (PLS-SEM) with a disjoint two-stage reflective–formative hierar-chical component model. Bootstrapping, specific indirect effects, PLSpre-dict, and sensitivity analyses were used to assess the proposed relation-ships and their robustness.Findings – Technology Factors showed the strongest association with System Use (β=.558), followed by Human Factors (β=.308), whereas Or-ganizational Factors were nonsignificant (β=.039). Technology Factors (β=.521) and System Use (β=.428) were positively associated with User Satisfaction. User Satisfaction (β=.725) and System Use (β=.212) were as-sociated with Net Benefits. Significant sequential statistical associations linked Human and Technology Factors to Net Benefits through System Use and User Satisfaction. Sensitivity analyses showed comparatively stable upstream and use–satisfaction relationships, whereas the System Use–Net Benefits relationship was component-sensitive.Research implications – The cross-sectional, single-informant design, partial discriminant validity, downstream specification sensitivity, and nonprobability sampling constrain causal inference and statistical general-ization.Originality – The study advances the Beyond Mandatory Adoption per-spective by showing that mandatory implementation establishes institu-tional compliance but does not ensure uniform information-system suc-cess. Socio-technical heterogeneity persists after implementation becomes mandatory, although downstream relationships remain empirically quali-fied.
Developing a Fintech Adoption Readiness Index for Coastal Tourism MSMEs within a Place-Based Blue Economy Framework Muhammad Rinaldi; Muhamad Amir Ariandi; Muhammad Nur Madani
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.v4i3.1199

Abstract

Purpose – This study examines fintech adoption readiness among coastal tourism MSMEs and explores variations across locations with different business and supporting conditions.Methods – An explanatory sequential mixed methods design was used. Questionnaire data were collected from 60 MSMEs across 20 coastal tourism destinations in Balikpapan and Kutai Kartanegara using convenience sampling. The assessment covered four dimensions digital readiness, fintech adoption readiness, managerial and financial readiness, and local ecosystem readiness. Interviews with four informants were then used to explain the quantitative patterns. Descriptive internal-consistency checks and sensitivity analyses were also conducted.Findings – The overall readiness score was 62.00, close to the descriptive boundary between moderately ready and ready. Digital readiness recorded the highest score at 73.00, while fintech adoption readiness was lowest at 47.00. Balikpapan had the highest regional score, followed by Samboja, Muara Badak, and Marang Kayu. Sensitivity analysis showed that the broad regional pattern remained relatively stable, although classifications near the cut off point changed under alternative weighting and threshold assumptions. The findings indicate that digital capacity and supporting conditions are more developed than consistent fintech engagement and its integration into financial management. Similar overall scores also reflected different combinations of strengths and weaknesses across locationsResearch implications – MSME support should connect digital payments with transaction recording, cash flow monitoring, separation of business and personal finances, and the use of payment histories for business decisions.Originality – This study offers an exploratory multidimensional assessment that combines digital capacity, fintech readiness, financial management, and local conditions in coastal tourism settings. It also highlights how readiness gaps differ across coastal locations, supporting more targeted MSME digitalization interventions.
Capital Structure Determinants and the Over-versus Under-Leveraged Divide: Evidence from Intangible-Intensive Industries in Indonesia Said Kelana Asnawi; Filbert Ferdinand
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.v4i3.1093

Abstract

Purpose – This study examines how tangible investment, intangible assets (proxied by acquisition goodwill), cash holdings, and economic conditions shape capital structure among intangible-intensive, non-banking Indonesian firms, testing whether the Pecking Order Hypothesis (POH) or Trade-off Theory (TOT) better explains the profitability channel, and whether over- and under-leveraged firm-years differ in their determinants.Methods – Using pooled ordinary least squares (OLS) with firm-clustered standard errors in a partial-adjustment framework, the study analyzes 375 firm-year observations (75 firms) from technology, healthcare, and food and beverage firms on the Indonesia Stock Exchange, 2020-2024. Cash holdings and the debt tax shield are separate regressors, economic condition is a continuous real GDP index (2019=100), and firm-years are classified over- or under-leveraged (LO/LU) via a leave-one-firm-out benchmark and a firm-clustered bootstrap, corroborated by GMM and two robustness checks.Findings – Previous debt, tangible investment, and the GDP index significantly increase leverage, while profitability significantly reduces it, consistent with POH; cash, the tax shield, and goodwill show no significant association. The investment-by-GDP-index interaction is significant and negative, and LO and LU groups differ significantly only in debt ratio, apart from a marginal food-and-beverage tax-shield difference.Research implications – Because goodwill alone did not capture the intangible-leverage link, future studies should test other proxies and larger samples able to test heterogeneity formally.Originality – This study treats goodwill as an explicit determinant, separates cash from the tax shield, and replaces an independent-samples comparison with a firm-clustered bootstrap for the LO/LU comparison, not previously documented in this market.
Improving Internal Control Effectiveness in Accounting Information Systems through Integrated Z-Score, Interquartile Range, and Machine Learning-Based Early Warning Mechanisms Nano Suyatna; Siti Mialasmaya
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.v4i3.482

Abstract

Purpose – This study develops and preliminarily evaluates an interpretable hybrid anomaly-monitoring prototype for Accounting Information Systems (AIS) in resource-constrained financial institutions. Internal-control effectiveness is operationalized narrowly as the prototype’s ability to identify and prioritize anomalous transactions for timely human review, rather than as organization-wide control effectiveness. Method – A simulation-based prototype experiment uses a labeled synthetic dataset of 852 transactions. Three univariate detectors applied to transaction value Z-Score (|Z| > 2), Interquartile Range (1.5×IQR), and Isolation Forest are integrated through an explicit rule-based aggregation. Performance is assessed against synthetic ground-truth labels using a confusion matrix and imbalance-aware measures. Findings – The dataset contains 809 normal and 43 anomalous observations. The hybrid classification produced TN=785, FP=24, FN=5, and TP=38, yielding accuracy=0.966, precision=0.613, recall=0.884, F1-score=0.724, specificity=0.970, and balanced accuracy=0.927. The results demonstrate preliminary classification feasibility while indicating a need to reduce false positives. Research implications – The prototype provides interpretable anomaly signals to help authorized reviewers prioritize transactions for further examination; it does not autonomously determine fraud. Originality– The study integrates transparent statistical and machine-learning signals into an AIS-oriented early-warning architecture, defining internal-control effectiveness specifically at the transaction-monitoring level within resource-constrained financial institution monitoring environments.
Carbon Emission Disclosure, Green Financing Strategy, and Financial Performance: ESG Governance as a Moderator in Indonesian Banks Arzal Syah; Zainuddin; Kartini Hanafi; Dini Nurpratiwi; Dodi Alfathurohman; Gading Asmara Novandrini
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.v4i3.828

Abstract

Purpose - This study examines whether ESG governance moderates the relationships between carbon emission disclosure, green financing strategy, and financial performance among Indonesian banks. The study extends prior research by positioning ESG governance as a moderating variable rather than solely as a direct determinant of financial performance.Methods - The study uses panel data from 32 banks listed on the Indonesia Stock Exchange during 2022-2024, resulting in 96 bank-year observations. Carbon emission disclosure is measured using the Carbon Disclosure Index (CDI), green financing strategy by the proportion of green financing to total financing, financial performance by Tobin’s Q, and ESG governance by ESG scores. Panel regression is conducted using the model selected through the Chow, Hausman, and Breusch-Pagan Lagrange multiplier tests.Findings - The selected Random Effects Model shows that carbon emission disclosure has a positive and statistically significant relationship with financial performance. Green financing strategy and ESG governance have no significant direct relationships with financial performance. Furthermore, ESG governance does not significantly moderate either the relationship between carbon emission disclosure and financial performance or that between green financing strategy and financial performance.Research implications - The findings indicate that carbon-related transparency may generate favorable market responses, while green financing and ESG governance require stronger institutional implementation to produce measurable financial benefits. Banks and regulators should strengthen ESG monitoring and integrate sustainability into strategic decision-making.Originality - This study contributes by examining ESG governance as a moderator of the relationships between sustainability-oriented banking practices and financial performance in the Indonesian banking context.
Carbon Emission Disclosure and Green Accounting on Firm Value: The Mediating Role of Green Competitive Advantage Sapto Haji; Titik Aryati; Komsiyah
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.v4i3.1058

Abstract

Purpose - This study aims to examine the effect of carbon emission disclosure and green accounting on firm value, with green competitive advantage as a mediating variable.Methods - This study employs a quantitative approach using pooled ordinary least squares (OLS) regression with cluster-robust standard errors at the firm level. Mediation testing is conducted using the causal steps approach, the Sobel test, and bootstrap procedures. The sample comprises 446 non-financial companies listed on the Indonesia Stock Exchange (BEI) during the 2023-2024 fiscal years, yielding 892 firm-year observations.Findings - Carbon disclosure directly boosts firm value; green accounting only works through green competitive advantage, which mediates both. An 8‑dimension disclosure model outperforms the 6‑dimension one.Research implications - These findings reinforce stakeholder theory, legitimacy theory, signaling theory, and the natural resource-based view (NRBV) by affirming that sustainability practices create market value when they are able to form a green competitive advantage that can be recognized by investors.Originality - The originality of this study lies in the use of the eight-dimension carbon emission disclosure model as a more comprehensive measurement, as well as the testing of the mediating role of green competitive advantage within the integrated framework of the relationship between carbon emission disclosure, green accounting, and firm value.
Ethics Moderating Remote Audit, Skepticism, IT Adoption, and Audit Quality Ridwan Saleh; Khomsiyah; Vinola Herawaty
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.v4i3.1100

Abstract

Purpose - This study examines and analyzes the effect of remote audit, professional skepticism, and information technology adoption on audit quality, together with the role of auditor professional ethics as a moderating variable. Methods - The research uses a cross-sectional survey design with primary data drawn from 484 auditors working at 79 Public Accounting Firms across Indonesia, selected through purposive sampling, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings - The results show that remote audit, professional skepticism, and information technology adoption each have a positive and significant effect on audit quality, and auditor professional ethics also directly and positively influences audit quality. However, auditor professional ethics does not strengthen the effect of remote audit, professional skepticism, or information technology adoption on audit quality. Research implications - The findings suggest that ethics may function as an independent governance resource rather than a simple boundary condition. Because the design is cross-sectional and perceptual, the results should be interpreted as associations rather than causal effects. The exploratory seven-dimension audit-quality measure shows improved explanatory performance within the analyzed sample, but it requires formal validation through confirmatory factor analysis and cross-validation before being used for policy recommendations. Originality - This study proposes an exploratory seven-dimension audit-quality instrument adding IT Auditor Competence and Audit Methodology to the established five-dimension framework. This measurement extension is presented as an initial exploratory contribution requiring further validation, not as a definitively validated instrument.
When AI Meets Professionalism: The Roles of Artificial Intelligence, Competence, Independence, and Ethics in Audit Quality Tryas Chasbiandani; Ayu Juwita; Ririen Eka Dinyati; Martha Carolina
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.v4i3.1123

Abstract

Purpose– This study examines how artificial intelligence and auditors' professional attributes, competence, independence, and ethics, are associated with perceived audit quality among external auditors in public accounting firms in Jakarta and Bogor, Indonesia.Methods – Data were collected from 109 external auditors via a cross-sectional survey and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Beyond assessing the measurement and structural models, the analysis incorporated PLSpredict to examine predictive capability and Importance Performance Map Analysis (IPMA) to identify managerial priorities for improving perceived audit quality.Findings – Auditor competence, artificial intelligence, auditor ethics, and auditor independence are all positively and significantly associated with perceived audit quality, with competence showing the largest standardized coefficient, followed by ethics, artificial intelligence, and independence. The IPMA results further identify auditor competence as the construct with the highest importance, while auditor ethics shows a comparatively larger performance gap.Research implications – Public accounting firms should pair AI adoption with continuous investment in auditor competence, ethical standards, and professional independence to support sustainable perceived audit quality.Originality – This study advances the emerging literature on AI-enabled auditing by demonstrating that technological capability and auditor professionalism are simultaneously and positively associated with perceived audit quality within a unified analytical framework, offering a more comprehensive understanding of these factors among external auditors in Indonesian public accounting firms.

Page 13 of 14 | Total Record : 131

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