Indonesian Journal of Taxation and Accounting
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
Articles
52 Documents
<![CDATA[Ada Apa Dengan Profesi Akuntan di Era Transformasi Digital? ]]>
<![CDATA[Muh. Achsan Maulana]]>;
<![CDATA[Baso Ahmad Fajar]]>;
<![CDATA[Nurfadillah Annisa Arifin]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i2.2023d7
<![CDATA[What's Happening to the Accounting Profession in the Era of Digital Transformation? This research aims to find out how the accounting profession is experiencing technological transformation in the digital era. The method used by the analytical tool is a metasynthesis of a number of qualitative studies on the current condition of the accounting profession. The results of this research provide a new view regarding the obstacles, advantages, challenges and opportunities faced by the accounting profession in the digital era. Accountants face barriers regarding the use of technology, which involves adapting their skills and experience. The challenges in implementing this technology include technical aspects, skills, ethics and data security of accountants. The application of automation technology brings a number of conveniences in increasing efficiency, accuracy and other conveniences for accountants. The opportunity presented in this transformation is to make the work of accountants easier and more efficient, but it also poses a threat of accountants being replaced by technology.]]>
<![CDATA[Penerapan Voluntary Disclosure Dalam Meningkatkan Kepatuhan Wajib Pajak ]]>
<![CDATA[Amelia Lestari]]>;
<![CDATA[Nabilah Ifawani]]>;
<![CDATA[A.Dwy Juasnita]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i2.2023d8
<![CDATA[This research aims to examine voluntary disclosure in increasing taxpayer compliance. The method used as an analytical tool is a metasynthesis of a number of findings in qualitative research regarding voluntary disclosure in increasing tax compliance. The results of this research explain that the voluntary disclosure program is able to increase taxpayer compliance through several benefits that will be obtained or felt by taxpayers when participating in the voluntary disclosure program. These benefits are in the form of taxpayers being guaranteed to be free from administrative sanctions and data protection that the disclosed asset data cannot be used as a basis for investigation, inquiry or criminal prosecution against the taxpayer. This is what will encourage taxpayers to participate in the voluntary disclosure program by voluntarily disclosing tax obligations that have not been fulfilled.]]>
<![CDATA[Penerapan Pajak Pertambahan Nilai (PPN) Terhadap Transaksi E-Commerce Di Indonesia ]]>
<![CDATA[Alifah Hanif Syakirah]]>;
<![CDATA[Andi Reski Ananda Putr]]>;
<![CDATA[Nur Azizah]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i2.2023d9
<![CDATA[The aim of this research is to assess Indonesia's capability to increase government revenues through tax revenues from e-commerce transactions. The analytical method used is a metasynthesis of findings in qualitative research on tax compliance. The results of this research show that understanding VAT on transactions also has an important role in the financial education of the younger generation. With a deeper understanding of these obstacles, the government and related parties can design strategic policies and education to increase compliance and ensure the implementation of VAT for e-commerce trade. The government must provide clear information to all people in Indonesia about the purposes and benefits of using VAT in online activities to encourage their participation and compliance. Overall, the success of VAT e-commerce is not only related to tax collection, but also national development, education and financial improvement, not just sustainable food. By fully understanding these barriers, governments and related organizations can create effective policies and training strategies to ensure the fulfillment and success of e-commerce VAT.]]>
<![CDATA[Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak ]]>
<![CDATA[Nurdalila Ashilah Ubaid]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Della Fadhilatunisa]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025 ]]>
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DOI: 10.66053/ijota.v3i1.165
<![CDATA[This study aims to examine the influence of love of money and the self assessment system on tax evasion, with morality as a moderating variable. The research adopts a quantitative approach using a causal comparative method. The sample consisted of 100 respondents, namely muslim individual taxpayers registered at KP2KP Sungguminasa, selected through purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with an absolute difference approach. The results indicate that love of money has a significant positive effect on tax evasion, with a p-value of 0.001. similarly, the self assessment system also shows a significant positive effect on tax evasion, with a p-value of 0.003. Meanwhile, morality does not moderate the relationship between love of money and tax evasion (p= 0.080), but it does moderate the relationship between the self assessment system and tax evasion, with a p-value of 0.015. The implications of this study underline the importance of moral formation in improving tax compliance, so that efforts to prevent tax evasion can be carried out more effectively.]]>
<![CDATA[Financial Distress, Sales Growth, and Gender Diversity: Dampaknya pada Tax Aggressiveness (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023) ]]>
<![CDATA[Ratu Zahra Pacita]]>;
<![CDATA[Memen Suwandi]]>;
<![CDATA[Namla Elfa Syariati]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.66053/ijota.v3i1.166
<![CDATA[This study aims to examine the effect of financial distress and sales growth on tax aggressiveness in basic and chemical sector companies listed on the IDX in 2021–2023, as well as to examine the role of gender diversity as a moderating variable. This study is quantitative with a comparative causal approach, using secondary data from www.idx.co.id. The sample consisted of 20 companies selected through purposive sampling. Data analysis was carried out using multiple linear regression and Moderating Regression Analysis (MRA). The results show that financial distress and sales growth have a negative effect on tax aggressiveness. Gender diversity cannot weaken the effect of financial distress on tax aggressiveness, but gender diversity can weaken the effect of sales growth on tax aggressiveness.]]>
<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Slack, Terhadap Carbon Emission Disclosure Dengan Tekanan Eksternal Sebagai Variabel Moderasi ]]>
<![CDATA[Sri Alfiana]]>;
<![CDATA[Mustakim Muchlis]]>;
<![CDATA[Raodahtul Jannah]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.66053/ijota.v3i1.167
<![CDATA[This research aims to examine the effect of profitability, company size, and financial slack on carbon emission disclosure with external pressure as a moderating variable in infrastructure and energy sector companies. This study is a type of quantitative research, with the population and sample taken from infrastructure and energy sector companies listed on the Indonesia Stock Exchange (IDX). The method used for sampling is purposive sampling. The data obtained has been tested for classical assumptions, and the hypothesis testing methods used include multiple linear regression analysis and moderation regression analysis using the absolute difference method. The results of the tests in this study. This research found that profitability has a significant negative effect on carbon emission disclosure, company size has a significant positive effect on carbon emission disclosure, and financial slack has a significant positive effect on carbon emission disclosure. The analysis of the moderating variable shows that external pressure can moderate the effect of profitability and financial slack on carbon emission disclosure; however, external pressure has not been able to moderate the effect of company size on carbon emission disclosure. Based on the research results above, the implications of the research are as follows: Companies with higher profitability can use carbon emission disclosure as a legitimacy strategy to enhance their reputation in the eyes of stakeholders. Investors can use information about the proportion of shares traded and the level of carbon emission disclosure.]]>
<![CDATA[Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi ]]>
<![CDATA[Nur Al-Fidha]]>;
<![CDATA[Sumarlin]]>;
<![CDATA[Namla Elfa Syariati]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.66053/ijota.v3i1.168
<![CDATA[This study aims to examine the effect of budget target clarity, accounting control and internal control on government agency performance accountability with the quality of financial reports as a moderating variable. This study was conducted in SKPD Makassar City. This study uses a quantitative approach with a questionnaire survey method. The sample in this study was 140 people consisting of heads of divisions and all members of the planning, reporting and finance sections in 27 Regional Work Units (SKPD) of Makassar City using purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple regression analysis and Moderate Regression Analysis (MRA). The results of the study indicate that budget target clarity does not affect government agency performance accountability while accounting control and internal control variables have a positive and significant effect on government agency performance accountability. Meanwhile, the quality of financial reports is able to moderate accounting control and internal control on government agency performance accountability, but is unable to moderate budget target clarity on government agency performance accountability. The implications of this study reflect an important contribution in encouraging improvements in governance, especially in terms of transparency and accountability of financial management and government agency performance. Thus, this research is expected to not only be a technical reference for the government in building a more efficient and effective system, but also as a normative basis for strengthening the openness of public information.]]>
<![CDATA[Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha ]]>
<![CDATA[Rizki Ameliyani]]>;
<![CDATA[Sumarlin]]>;
<![CDATA[Namla Elfa Syariati]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.66053/ijota.v3i1.169
<![CDATA[This study aims to determine the effect of the internal control system, whistleblowing system, and integrity on fraud prevention with ethical behavior as a moderating variable at PT PLN ULP Woha. This research uses a quantitative approach with a causal type of research. The population consisted of 49 employees from the energy transactions, engineering, customer service, and administration divisions. Primary data were obtained through direct distribution of questionnaires. Data were analyzed using multiple regression and moderation regression analysis. The results show that the internal control system, whistleblowing system, and integrity have a significant and positive effect on fraud prevention. Ethical behavior moderates the influence of the whistleblowing system and integrity on fraud prevention, but does not moderate the effect of the internal control system. The implication is that PT PLN ULP Woha needs to strengthen internal control policies and procedures, develop a safe and transparent whistleblowing system, and implement training programs to instill integrity and ethical values.]]>
<![CDATA[Penerapan Konsep Good Corporate Governance Dalam Meningkatkan Nilai Perusahaan ]]>
<![CDATA[Yusi Irensi Seppa]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024 ]]>
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DOI: 10.61220/ijota.v2i1.241
<![CDATA[Increasing company value through increasing owner or shareholder income is the company's main goal. One aspect used in measuring company value is the implementation of a good corporate governance system. This research aims to find out how the concept of Good Corporate Governance is applied in increasing company value. The research method is qualitative with literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the research results, it can be concluded that company size has a positive and significant effect on company value in a positive direction indicating that if company size increases, company value will also increase. Dividend Payout Ratio (DPR) has a positive and insignificant effect on company value because the profits obtained are greater. divided into the research period is too small because large remaining profits are retained and used to increase internal funding sources thereby increasing total assets and reducing debt to total assets, Institutional Ownership has a positive and insignificant effect on company value, and independent commissioners have a significant positive effect on company value . It is necessary to analyze further regarding other GCG factors in applying the concept, especially in increasing company value so that this can provide information to companies and other researchers to be used as a reference in subsequent developments.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating ]]>
<![CDATA[Alim Azhari Muttaqien]]>;
<![CDATA[Jamaluddin Majid]]>;
<![CDATA[Nur Rahma Sari]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v2i1.249
<![CDATA[This study aims to determine the effect of human resource competence and internal control systems on the accountability of regional financial management with organizational commitment as a moderating variable (Studies in the Regional Government of Tana Toraja Regency). This research is a quantitative research. This research was conducted at the Regional Work Unit (SKPD) of Tana Toraja Regency, to be precise, in 16 offices and 4 agencies. The subjects in this study were heads of offices or agencies, treasurers, and heads of departments. The sample collection technique in this study used a simple random sampling method. The data collection method was carried out using a questionnaire using a Likert scale. The data analysis technique used is descriptive statistics, data quality test, classic assumption test and hypothesis testing with the help of a computer through the IBM SPSS 21 for windows program. The results of this study are (1) Human Resource Competence has a positive and significant effect on Regional Financial Management Accountability, (2) Internal Control Systems have a positive and significant effect on Regional Financial Accountability, (3) Organizational Commitment is able to moderate the relationship of Human Resource Competence on Management Accountability Regional Finance, (4) Organizational Commitment is able to moderate the relationship between the Internal Control System and the Accountability of Regional Financial Management organizational performance.]]>
