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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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The Role of Technology Trust in Moderating AI Literacy, Digital Tax Literacy, and Coretax Utilization on Taxpayer Compliance Listya Devi Junaidi; Ratna Dina Marviana; Aryati Juliana Sulaiman
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.639

Abstract

Purpose – This study aims to examine the effect of Artificial Intelligence (AI) literacy, digital tax literacy, and Coretax utilization on MSME taxpayer compliance in Medan, as well as to analyze the moderating role of technology trust in these relationships. Methods – This research adopts a quantitative approach using an explanatory survey design. Data were collected from 250 MSME actors in Medan who have utilized digital tax systems. The sampling technique used was purposive sampling based on specific criteria. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS) to test the proposed hypotheses and moderation effects. Findings – This study found that AI literacy, digital tax literacy, and the use of Coretax have a positive and significant effect on MSME taxpayer compliance, with Coretax utilization as the strongest predictor with an effect size of 0.079 (7.9%). This model demonstrates acceptable predictive relevance (Q² = 0.127), although the effect sizes of the individual predictors are generally small. Conversely, trust in technology does not moderate the relationship between the independent variables and compliance, as all interaction effects are insignificant and exhibit negligible effect sizes. These results suggest that competency-based factors play a more prominent role than conditional factors in driving compliance behavior during the early phase of digital tax system implementation. Research implications – The findings contribute to the extension of the Technology Acceptance Model by highlighting that technology-related competencies particularly digital tax literacy serve as key determinants of taxpayer compliance in the context of digital taxation. The absence of moderating effects suggests that technology trust is better conceptualized as a direct antecedent rather than a boundary condition within the model. Practically, the results imply that policymakers should prioritize improving taxpayers’ digital and AI literacy through targeted education and training programs to enhance voluntary compliance. Additionally, future research is encouraged to adopt longitudinal designs and incorporate broader variables within an extended TAM framework to better capture the dynamics of technology adoption and compliance behavior in evolving digital tax environments. Originality – This study contributes to the literature by integrating AI literacy, digital tax literacy, Coretax utilization, and technology trust into a single comprehensive model within the context of the newly implemented Coretax system in Indonesia. It provides preliminary evidence on the effectiveness of digital tax transformation in 2025, particularly in MSMEs in Medan, which has been rarely explored in previous studies.
Integration of Financial Accounting and Accounting Information Systems in Supporting Social and Environmental Accounting: A Study in the Public Sector of Mataram City Syarifah Massuki Fitri; Muhammad Syukri; Suandi
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.654

Abstract

Purpose – This study examines the integration of financial accounting and Accounting Information Systems (AIS) in supporting social and environmental accounting (SEA) within the public sector. It addresses the limited empirical evidence on how integrated accounting systems contribute to broader accountability beyond financial reporting, particularly in local government contexts in developing countries. Methods – A quantitative approach with a cross-sectional survey design was employed. Data were collected from 200 public sector employees in Mataram City using structured questionnaires. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) to examine the relationships among financial accounting–AIS integration, financial accounting quality, AIS effectiveness, and SEA. Findings – The results indicate that financial accounting–AIS integration significantly improves AIS effectiveness (β = 0.36; p < 0.001), while financial accounting quality also has a significant effect (β = 0.41; p < 0.001). AIS effectiveness is positively associated with SEA (β = 0.39; p < 0.001). Financial accounting–AIS integration and financial accounting quality also have significant direct effects on SEA. The model explains 64% of SEA variance. AIS effectiveness partially mediates the relationships between accounting practices and SEA, since the direct effects remain significant. Research Implications – The cross-sectional design and focus on a single local government limit the generalizability of the findings. The use of self-reported survey data may introduce response bias and reflects employees’ perceptions of SEA practices rather than objective disclosure evidence. Nevertheless, the study provides insights into how integrated accounting systems are associated with perceived improvements in sustainability-related reporting. Originality – This study offers an integrative framework that connects financial accounting, AIS, andSEA in a public sector context. It contributes empirical evidence from a developing country and highlights the role of AIS effectiveness as a partial mediating mechanism supporting sustainability-oriented accountability.
Taxing the Playing Field: Revenue Potential, Constraints, and Optimization of Recreational Sports Taxation in South Tangerang Dhian Adhetiya Safitra; Soni Wijayanto
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.687

Abstract

Purpose – This study analyzes the implementation of the Specific Goods and Services Tax (PBJT) on recreational sports in South Tangerang City following the enactment of Law No. 1 of 2022 on Central–Regional Government Fiscal Relations (HKPD Law). As a service-oriented municipality with a rapidly growing commercial sports sector, South Tangerang presents a critical case for evaluating local tax reform. It examines the revenue potential, implementation constraints, and optimization strategies adopted by the Regional Revenue Agency (Bapenda). Methods – The study employs a qualitative descriptive approach following SRQR guidelines, combining regulatory analysis, participant observation during a ten-week field placement at Bapenda South Tangerang (November 2025–February 2026), and secondary data analysis of taxpayer registration and revenue figures for the 2022–2025 period. Findings – PBJT on recreational sports has broadened the local tax base, contributing 21.8% of newly registered entertainment-tax taxpayers in 2024–2025. Revenue from arts and entertainment services grew 46.71% in 2024, the first year of PBJT implementation. However, constraints persist including low taxpayer awareness and regulatory ambiguity. To address these, Bapenda has implemented four optimization strategies: digitalization of tax reporting, intensive social media monitoring for taxpayer discovery, inter-agency data coordination, and direct field socialization. Research implications – While existing literature on the HKPD Law focuses on macro-fiscal decentralization, this study addresses the empirical gap regarding the micro-level administrative challenges of taxing specific new consumption sectors. The findings describe implementation patterns rather than causal effects. Originality – This article offers one of the first empirical accounts of PBJT implementation on recreational sports at the municipal level, combining revenue data with a qualitative assessment of administrative constraints and optimization efforts under the newly enacted HKPD Law.
Financial Literacy and FinTech in Driving Firm Value: The Sequential Mediating Roles of Financial Risk Management and Financial Decision-Making Agnes Ramey Rooroh; I Kadek Satria Arsana
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.726

Abstract

Purpose – Existing research on financial literacy and FinTech predominantly models their effects on firm value as direct or through parallel mediation, overlooking how these capabilities are translated through sequential organizational processes. This study addresses this limitation by examining a sequential mediation mechanism in which financial risk management precedes and shapes financial decision-making in linking financial literacy, FinTech adoption, and firm value among MSMEs. Methods – A cross-sectional survey conducted between September 2025 and January 2026 involving 462 MSME owners and financial decision-makers was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with sequential mediation, bootstrapping (5,000 resamples), and permutation-based Multi-Group Analysis (MGA) following MICOM procedures. Findings – All hypotheses were supported. While financial literacy and FinTech have significant direct effects on firm value, these effects are relatively modest. Stronger effects emerge through sequential pathways via financial risk management and financial decision-making, indicating that internal governance processes play a central role in value creation. No significant structural differences were found across regions. Research implications – The cross-sectional design limits causal inference, and perceptual measures of firm value may introduce bias. Further research using longitudinal data and objective performance indicators is needed. Originality – This study offers an empirically tested sequential mediation model that links financial literacy and FinTech to firm value through ordered governance mechanisms, extending dynamic capability theory with a process-based explanation of capability activation.
Financial Distress in Indonesia's Transportation and Logistics Sector: The Role of Firm Size, Financial Performance and Corporate Governance Farida Titik Kristanti; Christina Azaliah
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.764

Abstract

Purpose – This study investigates the influence of firm size, leverage, liquidity, board size, and women on board on financial distress in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sector's exposure to high debt burdens, operational costs, and post-pandemic economic uncertainty makes understanding the drivers of financial distress critical for corporate governance and financial risk management Methods – A quantitative approach was applied using secondary data from annual reports sourced from the IDX and company websites. Purposive sampling produced 27 companies over five years (135 observations); after removing grey-area classifications, 121 observations were retained. Financial distress was measured using the Altman Z-Score, converted into a binary outcome. Findings – The Omnibus Test confirms that all five variables jointly and significantly predict financial distress (χ² = 15.399, df = 5, p = 0.009). Partially, firm size (β = 0.091, p = 0.387), leverage (β = 0.007, p = 0.735), liquidity (β = -0.026, p = 0.486), and board size (β = 0.240, p = 0.150) show no significant individual effects. Women on board is the only variable with a significant negative effect (β = -1.654, p = 0.001), indicating that female board representation substantially reduces the probability of financial distress. Research implications – The findings are confined to a single industry sector on the IDX, limiting cross-sector generalizability. The binary classification of financial distress via the Altman Z-Score may obscure intermediate financial conditions. Future studies are encouraged to explore additional governance variables, extend the time horizon, and apply alternative distress prediction models across broader industry contexts. Originality – This study uniquely combines financial performance and board gender diversity indicators to predict financial distress within Indonesia's transportation and logistics sector, an underexplored context in the existing literature. The focus on the post-pandemic period (2020-2024) and the significant role of women on board offer new empirical insights for both scholars and practitioners on gender-inclusive governance as a financial risk mitigator.
Structural Drivers of Cost Efficiency in Electricity Distribution: Evidence from Indonesia Heni Pratiwi; Dyah Wulan Sari
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.770

Abstract

Purpose - This study evaluates cost efficiency in PLN electricity distribution by distinguishing managerial inefficiency from structural constraints across 22 distribution units during 2014–2024. Methods - The study applies stochastic frontier analysis with a four-component error structure (SFA-FCE) using panel data. Inefficiency is decomposed into persistent and transient components through a restricted translog cost function estimated in Stata 17 with a customized sfbook module. Findings - The average cost efficiency is 58.74%. Transient efficiency is high at 92.88%, while persistent efficiency is much lower at 63.19%. This indicates that inefficiency is driven mainly by long-term structural constraints rather than short-term managerial performance. The LR test shows that transient inefficiency is statistically insignificant, whereas persistent inefficiency is significant. Regional characteristics, electrification gaps, and customer density significantly influence persistent inefficiency, while service reliability and network losses are not statistically significant. Java distribution units show higher inefficiency despite higher customer density, suggesting diseconomies of density due to network complexity. Research implications - The findings imply that uniform benchmarking across PLN distribution units may be misleading because each unit operates under different structural conditions. Regulators and policymakers should design differentiated policies that account for regional characteristics, electrification gaps, customer density, and network complexity. Originality - This study offers rare empirical evidence on cost efficiency at the PLN distribution-unit level using internal data. It applies the SFA-FCE framework to separate persistent structural inefficiency from transient managerial inefficiency, providing a more reliable basis for electricity distribution benchmarking.

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