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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 153 Documents
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Does Corporate Governance Play a Role Regarding Equity Investor Demand and Earnings Management? Evidence from Indonesia Adeng Pustikaningsih; Anisah Novi Karunia
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.v4i3.1317

Abstract

Purpose – High-quality financial reporting is essential for reducing information asymmetry and supporting investors' decision-making. However, earnings management remains a persistent issue, particularly in Indonesia, where investor protection and reporting transparency are relatively weak. Drawing on stakeholder theory and agency theory, this study investigates the effect of equity investor demand on earnings management and examines whether corporate governance moderates this relationship. Methods – This study employs a sample of Indonesian manufacturing firms listed on the Indonesia Stock Exchange between 2014 and 2021. Using purposive sampling, 70 firms with 366 firm-year observations are analysed. Earnings management is measured using the accrual quality model developed by Dechow and Dichev (2002), while equity investor demand and corporate governance are measured using established proxies from prior literature. Findings – The regression results indicate that equity investor demand has a significant negative effect on earnings management, suggesting that stronger investor monitoring discourages opportunistic financial reporting. Furthermore, corporate governance significantly weakens the relationship between equity investor demand and earnings management, indicating that weak governance mechanisms within an entity can enhance the role of investor oversight in curbing managerial opportunism. Research implications – Theoretically, this study reinforces the integration of agency and stakeholder theories by demonstrating that collaboration between external market oversight and internal governance mechanisms can foster a credible financial reporting ecosystem in developing nations. Originality – These findings contribute to the literature on stakeholder monitoring and corporate governance by demonstrating the substitutive role of both in enhancing financial reporting quality in emerging market environments.
Tax Avoidance as a Mediator Between Fraud Heptagon and Financial Reporting Fraud Risk Rasiman; Agus Ismaya Hasanudin; Ewing Yuvisa Ibrani; Yeni Januarsi
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.v4i3.1319

Abstract

Purpose – This study examines whether Fraud Heptagon dimensions (pressure, opportunity, rationalization, capability, arrogance, ignorance, greed) are associated with tax avoidance, and whether tax avoidance is associated with financial reporting fraud risk (FRFR). It also tests industry characteristics as a moderator and tax avoidance as an indirect associative pathway. Methods – A cross-sectional SEM-PLS design with 5,000 bootstrap resamples is applied to 360 Indonesian public firms in 2025. Tax avoidance is measured using the Effective Tax Rate (ETR); FRFR is proxied by the Beneish M-score. Industry characteristics is a formative composite reflecting regulatory intensity, complexity, and competition. Findings – Pressure (β = 0.21), opportunity (β = 0.18), rationalization (β = 0.24), and greed (β = 0.19) are positively associated with tax avoidance (all p < 0.01), while capability, arrogance, and ignorance are not significantly associated. Tax avoidance is positively associated with FRFR (β = 0.32; p < 0.001), and industry characteristics strengthen this association (β = 0.14; p = 0.027). Indirect associations via tax avoidance are significant for pressure, opportunity, rationalisation, and greed. Research implications – Tax avoidance may serve as a selective indirect pathway from selected fraud-related dimensions to reporting risk. However, the cross-sectional design and proxy measures constrain causal claims and generalisability. Originality – This study advances the Fraud Heptagon framing by positioning tax avoidance as a selective indirect pathway through certain dimensions and industry context. Conceptually, the model extends earlier fraud frameworks by adding arrogance, ignorance, and greed as separate archival proxies, not as a validated higher-order construct.
Investment Decision Model of the Young Generation in the Digital Era: Financial Literacy, Self-Confidence, and Financial Technology Adoption Baihaqi Ammy; Hade Chandra Batubara; Ade Gunawan
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.v4i3.1331

Abstract

Purpose: This study tests an integrated model linking financial literacy, self-confidence, fintech adoption, a saving-oriented lifestyle, and religiosity to young Indonesian investors' investment decisions, and examines whether income stability, risk tolerance, and social-media influencer exposure moderate these relationships. Methods: Using a purposive, community-based sample of 300 young investors (18-40 years) with actual transaction experience, data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. Findings: All five direct effects were significant at p < .01, led by financial literacy (β = 0.287), followed by a saving-oriented lifestyle (β = 0.241), self-confidence (β = 0.201), religiosity (β = 0.189), and fintech adoption (β = 0.163). Of nine hypothesized moderation effects, six (risk tolerance and influencer exposure paths) were significant in the hypothesized direction; the three income-stability interactions ran opposite to the pre-estimation hypothesis and are reported as not supported, treated here as an exploratory finding. The model explained 57.0% of the variance in investment decisions (R² = 0.570; SRMR = 0.062). Research Implications: Given the cross-sectional, self-reported, purposive design, findings describe this digitally engaged, community-affiliated segment rather than causal or nationally representative patterns; the study is explanatory-associational, not predictive. It offers preliminary implications for financial-literacy curricula and fintech platform design, pending confirmatory research. Originality: This study is among the first to jointly estimate these five predictors and three moderators within a single model for a young, community-affiliated Indonesian investor segment, treating accounting-information-reading ability strictly as one literacy indicator rather than an independently validated mechanism.

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