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Shera Afidatunisa
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shera@abcollab.id
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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 52 Documents
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PENGARUH SISTEM E-FILLING, SANKSI DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN AKHLAK SEBAGAI VARIABEL MODERATING (Studi Kasus UMKM Asal Wangi-Wangi) Khairum Nadila Sandy; Lince Bulutoding; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.25

Abstract

This study aims to examine the influence of the e-filing system, sanctions and knowledge on the compliance of MSME taxpayers with morals as a moderating variable with a case study of MSMEs from Wangi-Wangi which are registered at the Bau-Bau KPP. This study uses a quantitative methodology with a causal associative type as the methodology of this research. The theories used in this study are TAM (Technology Acceptance Model) theory and attribution theory. MSME taxpayers from Wangi-Wangi who are registered at the Bau-Bau KPP are the population of this study. The technique used in collecting nonprobability sampling is by using the purposive sampling approach. Respondents were given a questionnaire as part of the data collection procedure. There were 45 respondents whose data was successfully collected, to find out the impact of each variable, this study used multiple linear regression analysis and moderate regression analysis. The results of the multiple linear analysis show that the variables of the e-filling system, sanctions and knowledge have a positive effect on the corruption of MSME taxpayers. The moderating variable, namely morals, can only moderate the influence of sanctions on the compliance of MSME taxpayers, while morals cannot moderate the influence of the e-filling system and knowledge on the compliance of MSME taxpayers.
Implementasi Prinsip Akuntabilitas Pada Good Corporate Governance Dalam Meningkatkan Kinerja Karyawan Yusi Irensi Seppa; Andi Sadriani
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.31

Abstract

The principle of accountability is used to define the mission, implementation, and responsibilities of a business organization so that business management can run well. Responsibility includes stating or fulfilling the duties and authorities of a person or organization to fulfill the obligations set by the company. The implementation of Good Corporate Governance (GCG) properly can make it easy for a company to achieve its goals and can provide benefits and welfare to all parties in the company. This study aims to find out more about the implementation of the principle of accountability in Good Corporate Governance in improving employee performance, especially at PT. Megahputra Sejahtera. This study uses a descriptive qualitative method with a literature study approach and describes the phenomena and facts that exist or occur in the research object. Data were obtained from the results of observations and interviews of industrial visits. The study was conducted at PT. Megahputra Sejahtera. The data sources used are primary data sources obtained from interviews and secondary data sources obtained indirectly through intermediary media/library sources that can be utilized in research. The data collection technique used is observation by conducting comprehensive observations and informal conversational interviews, which are interview techniques that take place spontaneously and freely. Based on the results of the study, it can be concluded that the implementation of the principle of accountability in Good Corporate Governance (GCG) in improving employee performance, especially at PT. Megahputra Sejahtera has been carried out well from all supporting aspects. PT. Megahputra Sejahtera has compiled an organizational structure with the aim of clarifying the duties and responsibilities of its employees. With the existence of an organizational structure, it can support the achievement of targets that have been set effectively and efficiently. Employee performance at PT. Megahputra Sejahtera is reflected in job satisfaction and work discipline so that the results are positive. The higher the satisfaction and discipline, the better the performance produced.
Analisis Strategi Efektif Pengelolaan Anggaran Guna Peningkatan Kualitas Operasional Pendidikan SMKN 1 Pinrang Dwi Utami; Sri Utami
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.32

Abstract

In delivering quality education, effective budget management iscrucial for SMK Negeri 1 Pinrang. This article presents an in-depth analysis of budget management strategies that have proven successful in improving the operational quality of education at the school. Byutilizing School Operational Assistance (BOS) funds transparently and systematically, the school has been able to allocate financialresources appropriately to support every aspect of education, from purchasing teaching materials to improving facilities. Through a structured approach to planning, budgeting, and accountability, SMK Negeri 1 Pinrang serves as an inspiring example for other schools in optimizing the use of funds to enhance the quality of education.
Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Nur Azizah Latif; Mustakim Muchlis; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.33

Abstract

This research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a comparative causal approach. The data source in this research is secondary data obtained from the official IDX website and from each company's website in the form of financial reports. The population in this study are companies included in the consumer cyclicals sector listed on the IDX for the 2021-2022 period. The sampling method in this study used a purposive sampling method, with the total number of samples obtained being 210 samples. The analysis used to test the hypothesis is using logistic regression analysis with the help of SPSS version 26. The results of this research show that the audit opinion variable has a positive and significant effect on the timeliness of submitting financial reports. Meanwhile, the variables institutional ownership, company age and company size do not have a positive and significant effect on the timeliness of financial report.
Pengaruh Tax Payment Gateway Pajakku Terhadap Kepatuhan Wajib Pajak Pada Perusahaan Yang Terdaftar Di KPP Pratama Makassar Selatan Alya Mutia; Amran; Endang Winarsih
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.35

Abstract

The aim of this research is to obtain an overview of the effect of implementing the Tax Payment Gateway on tax compliance. This type of research uses quantitative research methods with an associative approach. The sample used was 44 corporate taxpayers registered with KPP Pratama South Makassar. The data for this research were taken from distributing questionnaires using non-probability sampling techniques. Based on the results of data research using SPSS 22, it shows that the Tax Payment Gateway system has t count > t table, that is, the results show that Ha is accepted. Data Analysis This research uses simple regression analysis to analyze the variables. The results of this simple linear regression analysis research show that the Tax Payment Gateway has a positive and significant effect on tax compliance.
Pengaruh Tarif Layanan, dan Pendapatan Operasional Terhadap Profitabilitas Sebagai Intervening Variable Pada RS Bahagia Adilah Rofifah Askari; Endang Winarsih; Sitti Zulaeha
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.34

Abstract

This research aims to determine how cost control has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out service rates have a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out operational income has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. The data collection method used is a questionnaire with quantitative data type. The research results show that (1) Partial test results (t test) show that cost control has a positive and significant effect on profitability. This is indicated by the calculated t score of 9.419 > t table 1.99 and a significant score of 0.000 < 0.05. (2) The results of the partial test (t test) show that service rates have a positive and significant effect on profitability. This is indicated by the calculated t score of -0.561 < t table 1.99 and a significant score of 0.577 > 0.05. (3) The results of the partial test (t test) show that operating income has a positive and significant effect on profitability. This is indicated by a calculated t score of 0.418 < t table 1.99 and a significant score of 0.678 > 0.05. (4) The results of the t test show that the hypothesis (Ha) is accepted and (H0) is rejected, which means that the variables of cost control, service rates, and operational income have a positive and significant effect on profitability with break even point as an intervening variable at Bahagia Hospital.
Does Corporate Governance Amplify the Sustainability-Performance Link? Evidence from Indonesian Mining Companies Deri Indriani; Herlin Tundjung Setijaningsih
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.v3i2.337

Abstract

This study aims to examine the influence of green accounting and environmental performance on financial performance in Indonesian mining companies and to analyze whether corporate governance strengthens these relationships. The study is motivated by the growing convergence between sustainability practices and corporate financial objectives, as well as inconsistent empirical findings in prior research regarding the relationship between environmental initiatives and firm profitability. Using a quantitative explanatory approach with a deductive hypothesis-testing design, this research analyzes panel data from 40 mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period, generating 200 firm-year observations. Data were obtained from annual reports, sustainability reports, and corporate governance reports, while environmental performance was measured using the PROPER rating issued by the Indonesian Ministry of Environment and Forestry. The analysis employed panel regression techniques using the Fixed Effect Model. The findings indicate that green accounting has a positive and significant effect on financial performance (β = 1.697, p < 0.01), while environmental performance demonstrates the strongest positive effect (β = 5.085, p < 0.01). Corporate governance also has a significant positive direct influence on financial performance (β = 1.683, p < 0.05) and strengthens the relationships between sustainability practices and financial outcomes through significant interaction effects between governance and both green accounting (β = 1.352, p < 0.05) and environmental performance (β = 0.231, p < 0.05). The results suggest that sustainability initiatives generate greater financial benefits when supported by effective governance mechanisms. However, the findings are limited to mining companies in Indonesia and may not be generalizable to other industries or institutional contexts. This study contributes to the sustainability accounting literature by integrating legitimacy theory and stakeholder theory with governance perspectives, highlighting corporate governance as an enabling mechanism that enhances the economic value of environmental practices in emerging market industries.
Corporate Governance and Sustainability Report Disclosure in Healthcare Companies: The Moderating Role of Profitability Aisyah Juliana; Herlin Tundjung Setijaningsih
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.v3i2.338

Abstract

This study aims to examine the influence of corporate governance mechanisms on sustainability report disclosure in healthcare companies listed on the Indonesia Stock Exchange during the period 2021 to 2024 and to analyze the moderating role of profitability in these relationships. The research addresses the growing demand for environmental, social, and governance transparency and the need to understand how governance structures contribute to credible sustainability disclosure in a sector that generates significant environmental externalities. The study adopts a quantitative explanatory design using secondary data derived from annual reports and sustainability reports of healthcare companies. A purposive sampling technique resulted in a final sample of 20 firms with 80 firm year observations. Sustainability disclosure is measured using the Sustainability Report Disclosure Index based on the Global Reporting Initiative standards, while corporate governance variables include managerial ownership, independent commissioners, audit committee size, and institutional ownership. The data are analyzed using panel data regression with the Fixed Effect Model and Moderated Regression Analysis to test the moderating effect of profitability measured by return on assets. The results indicate that audit committees and institutional ownership have a significant positive effect on sustainability disclosure, while managerial ownership and independent commissioners do not show significant direct effects. Profitability significantly strengthens the relationship between managerial ownership and sustainability disclosure as well as between institutional ownership and sustainability disclosure, but does not moderate the influence of board level governance mechanisms. The findings are limited to healthcare companies in Indonesia and rely on disclosure indices derived from corporate reports, which may affect generalizability and measurement depth. This study contributes to the literature by extending agency theory in the context of sustainability governance and provides practical implications for corporate managers, regulators, and investors in strengthening governance mechanisms to improve sustainability transparency.
Non-Linear Effects and The Moderating Role of Cash Flow Slack: Financial Management Perspective Mamay Komarudin; Tabroni
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.343

Abstract

Purpose - This study aims to examine the effectiveness of marketing investment in improving firm performance by identifying whether a specific threshold of financial slack influences the relationship between marketing intensity and sales outcomes in Indonesian food and beverage companies. The study is motivated by the ongoing debate in the literature regarding whether marketing investment consistently improves firm performance or whether its effectiveness depends on internal financial conditions. To address this issue, the research investigates whether the availability of financial slack, measured through firms’ cash position, alters the impact of marketing investment on sales performance and profitability. Methods - The study employs a quantitative research design using panel data from seven food and beverage companies listed on the Indonesia Stock Exchange during the period 2019–2024, resulting in 42 firm–year observations. The analysis applies Hansen’s panel threshold regression model to identify non-linear effects and employs a sequential causality model estimated through pooled ordinary least squares to examine the causal pathway linking cash position, marketing intensity, sales intensity, and profitability. Findings - The findings reveal a statistically significant threshold at a cash position of 18.73%, indicating that the effectiveness of marketing investment differs across financial regimes. In the low-cash regime, marketing intensity shows a stronger influence on sales intensity (β = 1.2475), while in the high-cash regime the effect decreases (β = 0.1398). The sequential analysis further demonstrates that financial slack positively influences sales intensity (β = 5.756, p < 0.01), which subsequently contributes to firm profitability (β = 0.061, p < 0.01). Research Implication - These results indicate that financial slack acts as a strategic enabler that supports the effectiveness of marketing investment in generating firm performance. However, the relatively small sample size and sector-specific focus limit the generalizability of the findings to other industries. Originality - The study contributes to the literature by integrating organizational slack theory and the resource-based view to explain non-linear relationships between financial resources and marketing effectiveness and by applying panel threshold regression to marketing finance research in an emerging market context.
The Effect of Environmental, Social, and Governance Disclosure on Firm Value Moderated by Firm Reputation in the Consumer Cyclicals Sector During 2020–2024 Susan Lalenoh; Rilla Gantino
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.344

Abstract

Purpose - This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure on Firm Value with Firm Reputation as a moderating variable in companies within the Consumer Cyclicals sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by the increasing importance of sustainability disclosure in corporate reporting and the inconsistent empirical findings regarding the relationship between ESG disclosure and market valuation. Methods - Using a quantitative research design, this study employs panel data obtained from annual reports, financial statements, and sustainability reports of 16 firms, resulting in 80 firm-year observations. Firm Value is measured using Price to Book Value (PBV), ESG Disclosure is measured based on sustainability reporting indicators, and Firm Reputation is proxied by the Corporate Image Index (CII) published by Frontier Consulting Group. The data are analyzed using panel data regression with Moderated Regression Analysis (MRA) implemented through STATA software. Findings - The results show that ESG Disclosure and Firm Reputation simultaneously have a positive and significant effect on Firm Value, with the regression model showing a Wald chi-square value of 6424.24 and a probability of 0.0000. Partially, ESG Disclosure has a positive and significant effect on Firm Value (β = 1.7108; p = 0.001), while Firm Reputation also demonstrates a positive and significant influence (β = 1.0053; p = 0.000). Furthermore, the interaction term between ESG Disclosure and Firm Reputation is positive and significant (β = 0.6713; p = 0.016), indicating that Firm Reputation strengthens the relationship between ESG Disclosure and Firm Value. Research Implication - The findings imply that sustainability disclosure becomes more effective in enhancing market valuation when supported by strong reputational capital. However, this study is limited to firms within the Consumer Cyclicals sector and relies on secondary data sources, which may restrict generalizability across industries. Originality - The originality of this study lies in integrating ESG disclosure, reputational capital, and market valuation within a moderating framework in an emerging market context, offering insights for corporate managers and investors in aligning sustainability strategies with long-term value creation.

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