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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 103 Documents
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The Role of IT Mindfulness and Task Technology Fit to Understanding the Continuous Use of Fintech by MSMEs Soemarno Hidayatullah.S; Asmirawati; Muhammad Niswar Adhytama
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.v4i2.513

Abstract

Purpose - This study examines the determinants of continuance intention to use Financial Technology (Fintech) among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia by integrating the Expectation-Confirmation Model (ECM), Task-Technology Fit (TTF), and IT mindfulness. Methods - A quantitative cross-sectional survey design was employed, involving 430 Indonesian MSMEs that had experience using Fintech services, including peer-to-peer lending, crowdfunding, and digital payment systems. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings - The results indicate that user satisfaction, perceived usefulness, IT mindfulness, and task-technology fit significantly influence continuance intention to use Fintech. In addition, confirmation significantly affects perceived usefulness, user satisfaction, and IT mindfulness, while task-technology fit positively influences confirmation, perceived usefulness, and satisfaction. These findings suggest that continuance intention is shaped not only by post-adoption cognitive evaluations, as proposed in ECM, but also by users’ mindful engagement with technology and the alignment between Fintech features and MSME operational tasks. Research Implications - The findings also provide practical implications for Fintech providers in designing services that better align with MSMEs’ business processes and usage requirements. Originality - This study contributes to the Fintech continuance literature by empirically extending ECM through the integration of IT mindfulness and TTF in the MSME context.
Determinants of Taxpayer Compliance: The Role of Tax Awareness, Financial Penalties, and Tax Authority Attitudes at KPP Pratama South Makassar Masrullah; Andi Rifki Sunusi G Bandea; Muhammad Khaedar Sahib; Riyanti
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.v4i2.578

Abstract

Purpose – This study aims to examine the influence of tax awareness, financial penalties, and tax authority attitudes on individual taxpayer compliance at KPP Pratama Makassar Selatan. Methods – A quantitative associative technique is used in the investigation. Individual taxpayers were given questionnaires to complete in order to gather primary data. Purposive sampling was used to choose a sample of 100 respondents. Multiple linear regression using SPSS was used to analyse the data. Findings – The simultaneous test shows that the regression model is statistically significant (F = 64.571; p < 0.001), with an R Square of 0.669. Partially, tax awareness has a positive and significant effect on taxpayer compliance (B = 0.233; p = 0.003), financial penalties have a positive and significant effect (B = 0.260; p = 0.003), and tax authority attitudes have the strongest positive and significant effect (B = 0.267; β = 0.360; p < 0.001). These findings suggest that improving taxpayer awareness, implementing consistent and fair penalties, and enhancing the professionalism of tax Authority can contribute to higher taxpayer compliance.” Research implications – This study provides practical implications for tax authorities in designing strategies to improve compliance through behavioral and administrative approaches. Originality – Although the study does not propose a new theoretical model, it contributes by providing empirical evidence from the context of KPP Pratama Makassar Selatan.
Impact of Minimum Wages, Education, Foreign Direct Investment, and Exports Labour Absorption in the Manufacturing Sector in Eight ASEAN Countries Zulia Adena; Septriani Septriani
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.v4i2.590

Abstract

Purpose – This study examines the effects of minimum wages, education, foreign direct investment (FDI), and exports on manufacturing labour absorption in eight ASEAN countries from 2014 to 2023, addressing the persistence of jobless industrial growth. Methods – A quantitative explanatory design was applied to balanced panel data. First-difference panel regression was used to address non-stationarity, with the Random Effects Model selected through the Chow, Hausman, and Lagrange Multiplier tests. Data were obtained from ASEANstats, the World Bank, ILOSTAT, UNDP, Country Economy, and other official sources. Findings – Minimum wages and exports have positive and significant effects on labour absorption, while FDI has a significant negative effect. Education has a positive but insignificant effect, indicating that employment is shaped more by industrial structure, export performance, and investment orientation than by formal educational attainment. The results suggest efficiency-wage effects, capital-intensive FDI, persistent skill mismatches, and the employment-enhancing role of exports. Research Implications – ASEAN countries should strengthen export competitiveness, attract employment-oriented investment, align workforce skills with industrial demand, and implement gradual productivity-based minimum wage policies. Expanding formal manufacturing employment may also broaden the tax base and strengthen fiscal capacity. Originality – This study provides cross-country evidence on the determinants of manufacturing labour absorption in ASEAN and links employment outcomes to economic formalization, fiscal capacity, and sustainable governance. It highlights a pattern in which industrial growth and FDI do not necessarily generate proportional employment, whereas minimum wages and exports support labour absorption.
Financial Leverage Decisions And Earnings Per Share Optimization At Pt Telkom Indonesia (Persero) Tbk Muhammad Helmy Reza; Fatana Suastrini
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.v4i2.595

Abstract

Purpose – This study investigates the income effect resulting from financial leverage at PT Telkom Indonesia (Persero), Tbk. Specifically, it examines both the partial and simultaneous influence of financial leverage, measured by the Debt to Equity Ratio (DER) and Time Interest Earned Ratio (TIER), on Earnings Per Share (EPS) at PT Telkom Indonesia (Persero), Tbk. Furthermore, it identifies the variable that most dominantly affects EPS over the period 2013–2024. Methods – The research employs an associative approach with a case study methodology. Data were collected using a documentation technique. Analytical procedures included financial ratio analysis and multiple linear regression, conducted using SPSS version 27. Findings – Analysis using indifference analysis indicates that the financial leverage policy has not produced a positive income effect. Statistical analysis reveals that the F-test shows significant simultaneous effect of DER and TIER on EPS, with a significance level of 0.000 (<0.05). The t-test indicates that, partially, DER has a significant effect on EPS (significance level = 0.000 < 0.05) and TIER has a significant effect on EPS (significance level = 0.000 < 0.05). The Debt to Equity Ratio (DER) and Time Interest Earned Ratio (TIER) variables explained 64.8% of the fluctuations in Earnings Per Share (EPS). Research Implications – Practically, the findings of this study can serve as a reference for corporate decision-making in establishing financial policies. Additionally, potential investors may utilize the results as a basis for informed investment decisions. Originality – This study contributes to the financial management literature by examining the effect of Debt to Equity Ratio (DER) and Time Interest Earned Ratio (TIER) on the financial performance of PT Telkom Indonesia (Persero) Tbk during the 2013–2024 period. Unlike previous studies that generally analyze leverage variables across multiple sectors, this research provides an in-depth analysis within the telecommunications industry through a longitudinal case study approach. The findings offer empirical evidence regarding the dominant influence of financial leverage indicators on corporate performance and provide practical implications for corporate financial decision-making.
Financial Performance in Energy Companies: The Role of Green Accounting, Sustainability Reports, and Earnings Management on the Indonesia Stock Exchange Riska Natariasari; Ananta eda claudya; Rheny Afriana Hanif
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.v4i2.657

Abstract

Purpose – This research assesses the financial performance which proxied by Return on Assets (ROA) of listed energy sub-sector firms between 2021 and 2024. It specifically isolates the impacts of green accounting, sustainability reports, and earnings management on those corporate outcomes. Methods – The study employed a quantitative approach, gathering secondary data from companies’ financial statements and sustainability reports. The sample consists of 40 companies selected via purposive sampling and analyzed by descriptive statistics and multiple linear regression via IBM SPSS version 29. Findings – The results indicate that green accounting and earnings management have a significant yet negative impact on corporate financial performance. Meanwhile, sustainability reports were not found to influence financial performance. These findings demonstrate that not all hypotheses are empirically confirmed, particularly from the perspective of short-term corporate financial performance; however, they become more relevant in the long-term perspective. Research Implications – This study contributes by examining the combined effects of green accounting, sustainability reports, and earnings management on financial performance in the energy sector using recent data from 2021–2024, reflecting post-pandemic conditions and evolving sustainability policies. Originality – This study successfully integrates green accounting, sustainability reports, and earnings management into a single model within the energy sector, thereby providing an empirical contribution to the examination of the relationship between sustainability practices and financial performance.
Exploring MSMEs’ Financial Management Behavior: Financial Literacy, Subjective Norms, and FinTech Payments in Tondano Raya Jones Xaverius Pontoh; Lihard Stevanus Lumapow
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.v4i2.694

Abstract

Purpose – This study examines the influence of financial literacy, subjective norms, and financial technology (FinTech) payment systems on the financial management behavior of food and beverage MSMEs in Tondano Raya, North Sulawesi, within a behavioral finance framework grounded in the Theory of Reasoned Action. Methods – A quantitative approach was employed using survey data from 35 purposively selected MSME entrepreneurs drawn from a population of 284 business actors. Although the sample size is relatively small for PLS-SEM, the study is positioned as exploratory and the findings should be interpreted cautiously, particularly for non-significant relationships. Findings – The structural model explains 70.5% of the variance in financial management behavior (R² = 0.705). Subjective norms exert a positive and significant effect (β = 0.458, p = 0.004), emerging as the strongest predictor within this exploratory context. Financial literacy shows a positive but non-significant effect (β = 0.433, p = 0.067), suggesting that financial knowledge alone may not automatically translate into financial behavior within this exploratory sample. FinTech payment systems also demonstrate a positive but non-significant effect (β = 0.189, p = 0.387), suggesting that digital payment adoption alone may be insufficient to improve financial management practices unless integrated into organizational routines. Research implications – The findings suggest that policymakers, financial regulators, and MSME support organizations may benefit from supplementing financial education and technology diffusion programs with community-based peer accountability mechanisms and organizational-level digital integration support, as these complementary approaches may prove more effective in improving MSME financial management behavior than standalone capability provision. Originality – Within an exploratory sample of community-oriented MSMEs, this study provides preliminary evidence that social influence may represent a particularly salient contextual factor in shaping financial management behavior alongside cognitive and technological dimensions, while also establishing a theoretically important distinction between FinTech adoption and its organizational routinization as a precondition for behavioral change.
The Effect Of Fundamental And External Factors On Stock Returns With Inflation As A Mediator An Explanatory Study Of Banking Companies In The Banking Group Based On Core Capital Muhamad Kadafi; Ghozali Maski; Tyas Danarti Hascaryani
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.v4i2.701

Abstract

Purpose – This study examines the direct effects of Return on Equity (ROE), Capital Adequacy Ratio (CAR), Debt-to-Equity Ratio (DER), Composite Stock Price Index (CSPI), exchange rate, and deposit interest rates on the stock returns of Indonesian KBMI 4 banks, while testing inflation as a mediating variable. Methods – An explanatory quantitative design was applied to four KBMI 4 banks BRI, BNI, Mandiri, and BCA using saturated sampling and 56 observations. Secondary data were obtained from annual financial reports, Indonesian banking statistics, the Financial Services Authority, and the Indonesia Stock Exchange. Panel data were analyzed using Stata 17 through model-selection tests, classical assumption tests, hypothesis testing, and the Aroian version of the Sobel test. Findings – The independent variables jointly explained 30.76% of stock-return variation. External factors were the primary determinants. CSPI had a significant positive effect (p = 0.004), the exchange rate had a significant negative effect (p = 0.002), and deposit interest rates had a significant positive effect (p = 0.009). ROE, CAR, and DER had no significant effects. Inflation significantly affected stock returns in the basic model, but its effect weakened after other variables were included. The Aroian test confirmed that inflation did not mediate any relationships at the 5% significance level. Research Implications – The findings provide insights into the financial condition of KBMI 4 banks, support investor decision-making, and offer a reference for future research. Originality – This study integrates signaling theory, arbitrage theory, and the efficient market hypothesis, while uniquely examining inflation as a mediator of stock returns among Indonesia’s largest banks.
Strengthening Public Sector Fraud Prevention Through Internal Control, Good Governance, and Whistleblowing Systems: Evidence from North Sumatra Henny Zurika Lubis; Debbi Chyntia Ovami; Esa Setiana; Hafsah; Isna Ardila
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.v4i2.704

Abstract

Purpose - This study examines whether internal control, good governance, and whistleblowing systems strengthen fraud prevention at the North Sumatra Provincial Inspectorate. The study responds to the need for an integrated public sector anti-fraud model within a regional government supervisory institution. Methods - This study used a quantitative explanatory design. Primary data were collected through structured questionnaires distributed to 41 internal auditors at the North Sumatra Provincial Inspectorate. The sample was selected using proportionate stratified random sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4.0. Findings - The results indicate that internal control has a positive and significant effect on fraud prevention (β = 0.457; t = 3.682; p < 0.001). Similarly, good governance has a positive and significant effect on fraud prevention (β = 0.468; t = 3.720; p < 0.001). In contrast, the whistleblowing system shows a positive but statistically insignificant effect on fraud prevention (β = 0.098; t = 0.900; p = 0.368). Overall, the model explains 86.3% of the variance in fraud prevention. Research implications - The findings indicate that fraud prevention in public sector institutions depends more strongly on effective internal control and accountable governance than on the formal existence of reporting channels alone. Therefore, public institutions should strengthen control procedures, governance practices, whistleblower protection, and follow-up mechanisms. Originality - This study contributes to the fraud prevention literature by integrating internal control, good governance, and whistleblowing systems into one SEM-PLS model in the context of a regional public supervisory institution. It also supports agency theory and contingency theory in explaining how institutional control mechanisms shape fraud prevention.
Effects of ESG Disclosure, Return on Assets, Cash Reserves, Leverage, Firm Size, and Governance Controls on Asia-Pacific Energy Firm Value Salsabila Suci Dwi Mawarni; Rr. Sri Saraswati
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.v4i2.717

Abstract

Purpose – This research aims to examine the relationship between firm value, ESG disclosure, return on assets (ROA), cash reserves (CR), leverage (LEV), and firm size for energy businesses listed on the Asia-Pacific stock market from 2021 to 2024. In order to delve further into the impact of corporate governance in the link between these parameters and Firm Value, the research additionally accounts for variables including board size, women on board, and board independence.Methods – The method used is panel regression analysis. The data comes from energy sector companies listed in Refinitiv Eikon across various Asia-Pacific countries. The study period is from 2021 to 2024. The initial dataset of 534 observations, 248 observations met the screening criteria and were included in the final analysis.Findings – The results show that ESG Disclosure has a significant negative effect on Firm Value, and ROA, Cash Reserves, Leverage and Firm Size have a significant positive effect. This model is statistically significant at the same time. Study implications – This research offers practical implications to companies, policymakers and stakeholders. Based on agency theory, good corporate governance and financial management practices are expected to contribute to the alignment of managerial decision-making with the interests of shareholders and stakeholders, to promote sustainable behavior and improve corporate value. Originality – This study fills the empirical gap in limited Asia-Pacific evidence, addresses the theoretical gap in understanding the relationship among sustainability legitimacy, financial conditions, and oversight mechanisms, and eliminates the methodological gap, thus expanding the understanding of the multidimensional factors that determine Firm Value in the context of the energy transition.
Coretax Literacy and Regulatory Agility in Taxpayer Compliance Assistance: The Mediating Role of Digital Advisory Capability Melvin Rahma Sayuga Subroto; Zulfatun Ruscitasari; Andreas Kuncoro
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.v4i2.749

Abstract

Purpose – This study examines how Coretax Literacy and Regulatory Agility influence the Effectiveness of Taxpayer Compliance Assistance through Digital Advisory Capability among tax consultants in the Special Region of Yogyakarta. The study responds to the limited explanation of tax consultants as professional intermediaries during the Coretax transition. Methods – This research used an explanatory quantitative survey design. Data were collected from 100 tax consultants and tax practitioners in the Special Region of Yogyakarta using purposive sampling. The model was tested using partial least squares structural equation modeling (PLS-SEM). Sample adequacy was confirmed using G*Power, while predictive relevance was assessed using PLSpredict. Findings – Coretax Literacy significantly affected Digital Advisory Capability (β = 0.372, p < 0.001), but did not directly affect assistance effectiveness (β = 0.077, p = 0.207). Regulatory Agility significantly affected Digital Advisory Capability (β = 0.538, p < 0.001) and assistance effectiveness (β = 0.373, p < 0.001). Digital Advisory Capability significantly affected assistance effectiveness (β = 0.534, p < 0.001). It fully mediated the effect of Coretax Literacy (β = 0.198, p < 0.001) and partially mediated the effect of Regulatory Agility (β = 0.287, p < 0.001). The model explained 80.1% of the variance in assistance effectiveness and showed positive predictive relevance (Q²predict = 0.679). Research implications – The findings imply that Coretax training for tax consultants should emphasize not only system literacy but also advisory translation, regulatory interpretation, and digital problem-solving capability. However, the single-source self-report design and high proximity between advisory capability and assistance effectiveness require cautious interpretation. Originality – This study shifts Coretax research from taxpayer-focused analysis to tax consultants as digital compliance intermediaries, integrating the dynamic capabilities perspective and the digital advisory framework to explain how system literacy and regulatory agility are converted into compliance outcomes.  

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