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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 76 Documents
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Governance Mechanisms and Financial Reporting Quality: The Moderating Role of Leadership Commitment Tenripada; Andi Mattulada; Abdul Kahar; Andi Chairil Furqan; Muhammad Ikbal Abdullah
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.v4i1.349

Abstract

Purpose – This study examines how internal governance mechanisms and leadership commitment influence the quality of financial reporting in Indonesian local governments. While prior studies emphasize the role of internal control systems and internal audit functions in strengthening public sector accountability, empirical evidence on how leadership commitment interacts with these mechanisms remains limited. This study therefore investigates whether leadership commitment strengthens or alters the relationship between audit findings, internal control maturity, internal audit capability, and financial reporting quality. Methods – This research employs a quantitative approach using panel data from Indonesian local governments. The dataset consists of 2,580 observations derived from audit reports, SPIP maturity assessments, APIP capability evaluations, and local government financial statements. To examine the moderating role of leadership commitment, this study employs Moderated Regression Analysis (MRA) using an interaction approach. Findings – The results show that audit findings are negatively associated with financial reporting quality, whereas SPIP maturity and APIP capability exhibit positive and statistically significant effects. Leadership commitment, proxied by the rate of follow-up on audit recommendations, functions as a conditional moderator. It significantly mitigates the adverse impact of audit findings but simultaneously weakens the positive influence of institutional oversight mechanisms on financial reporting quality.Research implications – The findings highlight that improving financial reporting quality in local governments requires strengthening internal control maturity and internal audit capability while ensuring that leadership commitment reinforces, rather than substitutes, institutional governance mechanisms to sustain effective and credible public financial accountability.Originality – This study contributes to public sector accounting literature by demonstrating that leadership commitment does not always reinforce governance mechanisms and may instead create a decoupling effect between formal institutional controls and financial reporting outcomes.
The Effect of Current Ratio and Debt-to-Equity Ratio on Firm Value: The Moderating Role of Profitability in Transportation and Logistics Firms Listed on the Indonesia Stock Exchange (2020–2024) Edi Suyitno; Rilla Gantino; Ratna Susanti
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.v4i1.380

Abstract

Purpose - This study aims to examine how liquidity, leverage, and profitability influence firm value in the transportation and logistics subsector listed on the Indonesia Stock Exchange (IDX), while also investigating the moderating role of profitability in shaping market responses to financial policies. The research is motivated by inconsistent empirical findings regarding the relationships between liquidity, capital structure, and firm value, particularly in asset-intensive industries that are sensitive to economic fluctuations. Methods - Using a quantitative explanatory design, the study analyzes secondary data obtained from publicly available financial statements and market information of transportation and logistics firms listed on the IDX during the 2020–2024 period. The unit of analysis is firm-year observations, with an initial dataset of 130 observations that was refined through screening and normalization procedures to 117 observations suitable for analysis. Hypotheses were tested using moderated regression analysis (MRA) estimated through pooled ordinary least squares. Findings - The results show that leverage, measured by the debt-to-equity ratio (DER), has a negative and statistically significant effect on firm value, while liquidity measured by the current ratio (CR) does not have a significant direct effect at the 5 percent level. Profitability, proxied by return on assets (ROA), shows a significant negative coefficient in the baseline model; however, interaction analysis reveals that profitability strengthens the relationship between liquidity and firm value and weakens the negative effect of leverage. These findings indicate that investors evaluate liquidity and financing decisions differently depending on the firm’s profitability condition. Research Implication - The study is limited by the use of pooled regression and by the reduced sample size after data screening. Nevertheless, the research contributes to corporate finance literature by integrating liquidity, leverage, and profitability within a moderated framework and provides managerial insights for improving financial policy decisions in capital-intensive industries. Originality - The research contributes to corporate finance literature by integrating liquidity, leverage, and profitability within a moderated framework
Revealing the Relevance of Activity Based Costing Accounting in Single Product Manufacturing: Evidence from Coffee Processing MSMEs in Indonesia Muhammad Sapril Sardi Juardi; Yogi Hady Afrizal; Jamaluddin Majid; Hardiwansyah
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.v4i1.355

Abstract

Purpose –This study seeks to enhance the accuracy of Activity‑Based Costing (ABC) relative to traditional methods in determining the Cost of Goods Sold for a single product coffee enterprise. The research gap emerges because prior studies predominantly examine industries with complex product lines, while the application of ABC in single product MSMEs remains understudied, leaving its theoretical contribution insufficiently explored.Methods –This study employs a qualitative case study at CV Berkat Asia, a single product coffee MSME. Data analysis integrates interviews with the production manager to identify activities and cost drivers, supported by annual production cost reports. The ABC method is applied through a two-stage allocation process across four cost pools.Findings – The results showed that the traditional method caused an undercosting of IDR 2.09 per unit, or an aggregate total of IDR 2,608,835 over ten months of production. This distortion arises from the use of a single volume-based overhead rate that does not reflect resource consumption at the batch and facility level, such as machine fuel and quality inspection. In contrast, the ABC method provides a more accurate cost allocation by tracing overhead to the activities actually consumed.Research implications –This study challenges the prevailing assumption that ABC is applicable only to complex industries and demonstrates its relevance for single product MSMEs by enhancing cost transparency and supporting more robust strategic decision making. In doing so, the study offers a meaningful theoretical contribution to cost accounting literature within the context of small and simple manufacturing entities.
A Critical Analysis of Sustainability Reporting in Indonesian Islamic Banking Using Global Reporting Initiative Standards Dewi Reni; Rido Muhamad Ridho Irza Al Hakim; Muklis
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.v4i1.384

Abstract

Purpose – This study analyzes the breadth of sustainability reporting among Indonesian Islamic commercial banks following the implementation of Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017. Methods – The study employs qualitative content analysis, supported by descriptive statistics, of the 2022 sustainability reports of six Islamic commercial banks. Using a predefined coding sheet, 23 GRI-related aspects were assessed at the aspect level through binary scoring (1 = disclosed; 0 = not disclosed). The findings were interpreted using legitimacy theory and stakeholder theory. Findings – Sustainability disclosure remains uneven across categories. Social disclosure is the most extensive, averaging 5.00 of 8 aspects disclosed (62.5%), followed by environmental disclosure at 4.33 of 11 aspects (39.4%) and economic disclosure at 1.67 of 4 aspects (41.7%). All sampled banks disclosed economic performance and employment-related aspects, whereas indirect economic impacts, biodiversity, equal remuneration, and labor grievance mechanisms were not disclosed. Research implications – The study is limited to one reporting year, six banks, and a single-coder design; therefore, it captures disclosure breadth rather than long-term trends or disclosure quality. Nevertheless, it extends the literature by showing that regulatory adoption does not automatically produce comprehensive GRI-aligned disclosure. Originality – This article offers an aspect-level map of sustainability disclosure in Indonesian Islamic banking and explains selective disclosure patterns through legitimacy and stakeholder perspectives. Unlike prior GRI-based studies in Islamic banking that mainly rely on aggregate disclosure indices, this study maps disclosure at the aspect level to show which themes remain absent after regulatory adoption.
Do Tax Audits Strengthen or Weaken the Effect of Tax Knowledge on Tax Compliance? (Evidence from MSMEs in Karanganyar, Indonesia) Helti Nur Aisyiah; Bambang Sutopo
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.v4i1.408

Abstract

Purpose – This study aims to examine the effect of tax knowledge on MSME tax compliance and to investigate the moderating role of tax audits in this relationship, particularly whether tax audits strengthen or weaken the influence of tax knowledge on tax compliance. Methods – This research employs a quantitative approach using primary data collected from 98 individual MSME taxpayers registered at the Karanganyar Primary Tax Office (KPP Pratama Karanganyar), Indonesia. Data were gathered through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The analysis integrates the Theory of Planned Behavior (TPB) and deterrence theory to explain how internal knowledge and external enforcement mechanisms influence tax compliance behavior. Findings - The results show that tax knowledge has a positive and significant effect on tax compliance (β = 0.488, p < 0.001). Tax audits also have a positive and significant direct effect on tax compliance (β = 0.214, p = 0.008). However, the interaction between tax knowledge and tax audits reveals a significant negative moderating effect (β = −0.233, p = 0.030), indicating that stronger audit enforcement weakens the positive influence of tax knowledge on tax compliance. The model explains 49.7% of the variance in tax compliance (R² = 0.497). The findings indicate that tax audits weaken rather than strengthen the effect of tax knowledge on MSME tax compliance, suggesting the presence of a crowding-out effect in which excessive enforcement may reduce taxpayers’  intrinsic motivation to comply. Research Implication - The findings suggest that improving taxpayer compliance requires a balanced strategy combining tax education with proportional audit enforcement.  Originality - This study contributes to the tax compliance literature by integrating TPB and deterrence theory and providing empirical evidence of the negative moderating role of tax audits in MSME tax compliance in Indonesia.
The Integration of Responsibility Accounting and Corporate Governance and its Impact on Improving Banking Performance Miaad Hameed Ali; Lect Nadia Shakir Hussein
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.v4i1.447

Abstract

Purpose – This study examines the level of implementation of responsibility accounting and corporate governance mechanisms, and analyzes the impact of their integration on improving banking performance. Methods – The study adopts a quantitative approach using primary data collected through structured questionnaires. The sample consists of managers and employees from 12 banks, including departments of profit, cost, revenue, and investment, as well as senior and middle management. A total of 65 questionnaires were distributed, with 54 valid responses analyzed using descriptive statistics to assess implementation levels and the perceived impact of integration. Findings – The results indicate that both responsibility accounting and corporate governance are implemented at a relatively high level. More importantly, their integration demonstrates a positive and significant influence on banking performance. This is evidenced by a high mean score of 4.46 and a standard deviation of 0.62, reflecting strong consensus among respondents. The integration supports clearer delegation of authority, improved accountability, and more effective performance evaluation, which collectively contribute to better organizational outcomes. Research implications – The study is limited by a small sample size and reliance on perceptual data, which may affect generalizability. However, it provides practical insights for improving internal control and decision-making through the integration of responsibility accounting and corporate governance. Originality – This study fills a research gap by examining the integration of responsibility accounting and corporate governance, showing that their alignment enhances performance evaluation, accountability, and organizational control.
The Impact of Internal Control, Good Governance, and Organizational Commitment on Institutional Performance Eliana; Ainul Ridha; Farah Ivana
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.v4i1.514

Abstract

Purpose –This study investigates the impact of internal control, good governance, and organizational commitment on institutional performance at the Regional Financial Management Agency (BPKD) of Aceh Besar. It aims to understand how these factors influence public sector performance, focusing on local government financial management in Indonesia.Methods –A quantitative survey was conducted with 93 employees at BPKD Aceh Besar. Descriptive statistics and regression analysis were used to examine the relationships between the three factors and institutional performance.Findings –Internal control (3.94), good governance (3.91), and organizational commitment (3.88) were found to positively impact institutional performance (3.92). Internal control, particularly risk identification and fraud prevention, was the most influential factor. Organizational commitment, though strong, showed potential for improvement in employee comfort.Research Implications –The findings highlight the need for local government agencies to strengthen internal control systems, enhance governance practices, and foster employee commitment. Future research should explore causal relationships and consider external factors like leadership styles.Originality –This study integrates key organizational factors to assess their combined impact on public sector performance, offering valuable insights into local government management in Indonesia.
Financial Management Capability and SMEs Performance: The Mediating Roles of Cash Flow Control and Financial Resilience Stevie Alan Lasut; Sevny Feby Mokoagouw; Yani Handri Rumengan; I Kadek Satria Arsana
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.v4i1.366

Abstract

Purpose – Prior studies on SME finance primarily examine the direct effect of financial management capability (FMC) on firm performance, while insufficiently explaining how and when such capability creates value through internal mechanisms. This study responds to this gap by examining whether cash flow control and financial resilience mediate the relationship between FMC and SME financial performance. Methods – This study employed a quantitative cross-sectional survey design. Data were collected from owners and managers of SMEs in the agriculture, fisheries, and tourism sectors in North Sulawesi. Using purposive sampling, 458 questionnaires were obtained, of which 435 valid responses were retained after screening. Constructs were measured using validated indicators on a five-point Likert scale and analyzed using SmartPLS. Findings – The results show that FMC has a positive but relatively weak direct effect on financial performance (β = 0.161). In contrast, FMC is significantly associated with cash flow control (β = 0.471) and financial resilience (β = 0.547), both of which positively relate to financial performance (β = 0.329 and β = 0.324). The model explains 44.7% of the variance in SME financial performance (R² = 0.447). The indirect effects of FMC through cash flow control and financial resilience exceed its direct effect, are consistent with a pattern suggestive of parallel mediation. Research implications – These findings call into question the assumption that financial capability necessarily improves firm performance directly and suggest that capability creates value through operational control and adaptive resilience mechanisms. Originality – This study contributes to SME finance literature by introducing a dual mediation model that simultaneously integrates operational (cash flow control) and adaptive (financial resilience) pathways to explain when FMC enhances SME financial performance.
The Role of Organizational Capabilities, Innovation, and Internal Control in Achieving Competitive Advantage: Evidence from Batik SMEs Fitriyah Nurhidayah; Meutia; Rudi Zulfikar; Lia Uzliawati
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.v4i1.568

Abstract

Purpose - This study aims to examine the effects of organizational capabilities on innovation, internal control, and competitive advantage in batik MSMEs, as well as to analyze whether innovation and internal control contribute to competitive advantage. Methods - This research adopts a quantitative explanatory design using a cross-sectional survey of 120 batik MSME owners and managers in Surakarta, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS. The measurement model was validated through Confirmatory Factor Analysis to ensure reliability and validity. Findings - The results show that organizational capability has a positive and significant effect on innovation (p = 0.005), competitive advantage (p = 0.001), and internal control (p < 0.001). However, innovation (p = 0.904) and internal control (p = 0.381) do not significantly influence competitive advantage. These findings indicate that competitive advantage is primarily driven by organizational capability rather than by innovation or internal control. Research Implications - The findings suggest that MSMEs should prioritize strengthening internal capabilities, including managerial competence and resource management, as the main strategy to enhance competitiveness. Innovation and internal control need to be aligned with strategic objectives to generate measurable competitive outcomes. Originality - This study provides empirical evidence that challenges the dominant assumption that innovation directly drives competitive advantage. By integrating the Resource-Based View, dynamic capabilities, and internal control perspectives, this study highlights the more fundamental role of organizational capability in culturally embedded MSMEs.
Ethical Decision Making in Tax Planning with Tri Kaya Parisudha as a Moderating Variable Gede Fajar Utama; I Gusti Ayu Made Asri Dwija Putri; I Gusti Ayu Nyoman Budiasih; I Gde Ary Wirajaya
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.v4i1.627

Abstract

Purpose – This study examines the effects of Machiavellian traits, risk preference, information currency, and work experience on tax consultants’ ethical decisions, and the moderating role of Tri Kaya Parisudha, a Balinese Hindu philosophy emphasizing purity of thought, speech, and action. Integrating local cultural values into the Theory of Planned Behavior, this study explains when cultural ethics succeed or fail by distinguishing declarative ethical knowledge from deep behavioural internalisation. Methods – A quantitative explanatory design was used. From 396 tax consultants registered with IKPI in Bali, 191 consultants holding level B or C practice licenses were selected through purposive sampling. Data were collected using a four-point Likert-scale questionnaire and analysed with SEM-PLS using SmartPLS 4.0. Findings – The measurement model met validity and reliability criteria, and the structural model explained 72.0% of the variance in ethical decisions. Machiavellian traits and risk preference negatively affected ethical decisions, while information currency and work experience had positive effects. Contrary to expectations, Tri Kaya Parisudha strengthened the negative effects of Machiavellian traits and risk preference, indicating that declarative cultural ethics may be insufficient to restrain deep-seated personality traits and may even rationalise manipulative behaviour. However, Tri Kaya Parisudha strengthened the positive effects of information currency and work experience. Research implications – Ethics training should move beyond cultural-value transmission toward internalisation through case-based discussion, reflection, and mentoring. Recruitment should also assess Machiavellianism and risk preference. Originality – This study refines TPB by showing the conditional role of local cultural ethics in tax consultants’ ethical decision making.

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