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Fadhilatunisa
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jatap@abcollab.id
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Journal of Applied Taxation and Policy
Published by PT. Academic Bright Collaboration
ISSN : -     EISSN : 30907314     DOI : https://doi.org/10.66053/jatap
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Tax Policy and Fiscal Development, exploring tax design, fiscal reforms, economic impacts, and comparative tax systems. Tax Administration and Compliance, including enforcement mechanisms, compliance strategies, governance practices, and behavioral perspectives. Digital Transformation in Taxation, covering e-taxation platforms, fintech integration, AI-based tax analytics, and digital innovations for tax governance. Tax Education and Awareness, focusing on individual and institutional behavior, literacy, and educational models in taxation. International and Regional Tax Cooperation, including double taxation issues, global tax governance, and cross-border fiscal coordination. Taxation and Economic Sectors, examining impacts on MSMEs, investment climate, sustainable development, and sectoral competitiveness. Legal and Institutional Tax Frameworks, covering statutory interpretations, dispute resolution, judicial review, and regulatory dynamics. Public Sector Governance, exploring transparency, accountability, and the management of tax revenues in the public domain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 9 Documents
 1 
Search results for , issue "volume 2, issue 1 (may) 2026" : 9 Documents clear
Capital Intensity, Inventory Intensity, Leverage, and Tax Aggressiveness: CSR as a Moderator in Consumer Goods Companies Mohammad Hafis Zaenal; Jamaluddin Majid; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.29

Abstract

Tax aggressiveness is a crucial issue in corporate governance in Indonesia because it directly impacts state revenue and corporate legitimacy in the eyes of stakeholders. Differences in corporate financial characteristics, particularly capital intensity, inventory intensity, and leverage, are thought to influence a company's tendency to manage its tax obligations. This study aims to analyze the effect of capital intensity, inventory intensity, and leverage on tax aggressiveness and examine the role of Corporate Social Responsibility (CSR) as a moderating variable. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study sample consisted of 80 observations selected using a purposive sampling method. Hypothesis testing was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that capital intensity, inventory intensity, and leverage have a significant effect on tax aggressiveness. Furthermore, CSR disclosure is proven to strengthen the influence of inventory intensity and weaken the influence of capital intensity and leverage on tax aggressiveness. These findings indicate that CSR acts as a governance mechanism capable of moderating the relationship between corporate financial characteristics and tax aggressiveness. The primary contribution of this research is providing empirical evidence that CSR functions not only as a corporate social responsibility but also as a control instrument in corporate tax strategies in Indonesia.
The Dilemma of Auditors’ Professional Ethics in Enhancing Audit Effectiveness Nur Sakinah Irman; Sumarlin; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.30

Abstract

This study examines the professional ethical dilemmas faced by internal auditors within the Internal Supervisory Unit (SPI) at UIN Alauddin Makassar and their impact on the effectiveness of internal audits. This research employs a qualitative method with a phenomenological approach, and data were collected through interviews. The findings reveal that the dual roles of auditors can actually create a positive synergy between academic responsibilities and internal audit functions. Auditors face negative stigma from auditees, who perceive them as "watchdogs" or faultfinders. Auditors reported no pressure from university leadership, as all matters are entrusted to SPI. However, when audit findings directly involve the leadership, there are instances where the leadership requests that such findings be omitted from the audit report. In addition, auditors experience ethical dilemmas when auditing auditees with whom they have personal relationships. The presence of SPI and the strict application of professional ethics have contributed to enhancing the effectiveness of audits.
The Influence of Understanding Tax Regulations, Quality of Fiscal Services, Tax Law Enforcement on Taxpayer Compliance Behavior Moderated Taxpayer Awareness Nurkhaerun Nisa; Sumarlin; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.31

Abstract

Tax is the main source of state revenue that plays a crucial role in supporting national development; however, individual taxpayer compliance remains a challenge in Indonesia. This study aims to examine the effect of understanding tax regulations, quality of fiscal services, and tax law enforcement on taxpayer compliance behavior, with taxpayer awareness as a moderating variable. This research employed a quantitative approach using a survey method. The population consisted of individual taxpayers registered at the Tax Counseling and Consultation Office (KP2KP) Pinrang, with 102 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that understanding tax regulations, quality of fiscal services, and tax law enforcement have a positive and significant effect on taxpayer compliance behavior. Furthermore, taxpayer awareness is proven to strengthen the influence of these variables on taxpayer compliance. These findings suggest that improving tax compliance requires not only effective regulations and law enforcement but also increased taxpayer awareness. This study contributes to the literature on tax compliance behavior and provides practical implications for policymakers in designing strategies to enhance sustainable taxpayer compliance.
The Effect of Cash Flow on Financial Distress through Profit Management (Study on State-Owned Companies) Miftahul Khairat; Memen Suwandi; Namla Elfa Syariati
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.32

Abstract

Companies that experience financial stress often face a decline in the ability to generate cash flow. In this condition, management sometimes conducts profit management to improve the company's performance, which can affect the relationship between cash flow and the potential for financial distress. This study aims to examine the role of profit management as a variable that mediates the influence of operating cash flow and free cash flow on financial distress. The research used was qualitative with a comparative causal approach. State-owned companies listed on the IDX are used as research populations for the 2020-2023 period. The samples used amounted to 8 companies, then by using purposive sampling 32 samples were obtained that were ready to be observed. The research uses secondary data obtained from the annual financial statements of State-Owned Enterprises (SOEs) available through the official website of the Indonesia Stock Exchange. The findings of the study indicate that there is a direct influence of operating cash flow and free cash flow on financial distress. In addition, through profit management (intervening variables) there is an indirect influence between independent and dependent variables.
The Effect of Capital Intensity and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable Yusril; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.33

Abstract

Tax avoidance remains a critical issue for companies, including state-owned enterprises (SOEs), as taxes are perceived as a burden that reduces profitability. This study aims to examine the effect of capital intensity and accounting conservatism on tax avoidance, as well as to analyze the moderating role of company size in SOEs listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using a quantitative approach, this study analyzes secondary data obtained from audited annual financial statements, with 48 firm-year observations selected through purposive sampling. Multiple linear regression and Moderated Regression Analysis (MRA) were employed to test the hypotheses. The results indicate that capital intensity has a negative and significant effect on tax avoidance, while accounting conservatism does not have a significant effect. Furthermore, company size significantly moderates the relationship between capital intensity and tax avoidance as well as between accounting conservatism and tax avoidance. These findings highlight the importance of asset structure and firm scale in shaping tax avoidance behavior and imply the need for stronger oversight and improved transparency in corporate tax management.
A Study on Customer Satisfaction Towards Pradhan Mantri Suraksha Bima Yojana in Tiruchirapplli District W. Roselin Prabha; C. Paramasivan
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.611

Abstract

In India, a large proportion of India ‘s population is without insurance of any kind, that is health, accident or life. In order to facilitate penetration of insurance to the lower income and unorganized employee, government of India launched innovative term insurance scheme namely Pradhan Mantri Suraksha Bima Yojana(PMSBY) on 09 may ,2015 from Kolkata with the motto of “Jan Dhan se Jan suraksha” Social inclusion through financial inclusion .the primary motto of these schemes is to creating a universal social insurance system, targeted especially for the poor and the under-privileged people.it found that social insurance scheme performance, extending the risk coverage temporary sickness benefits in addition to the existing coverage, offering concessional premium amount to existing policy holders to renew their policy, will definitely attract many people and increase the insurance penetration rate.
A Study on Impact of Performance Management Systems on Employee Performance and Motivation in Private Sector Banks in Thiruvarur District of Tamilnadu N Subathra; M. Sethuraman
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.612

Abstract

Performance Management Systems (PMS) have become a critical tool for enhancing employee efficiency and aligning individual performance with organizational goals in the banking sector. However, few empirical studies have focused on the differential impact of PMS across demographic and job-related variables in private sector banks, particularly in semi-urban regions such as Thiruvarur District, Tamil Nadu. This study aims to examine the impact of PMS on employee performance and motivation, while analyzing variations based on gender, age, experience, and occupational status. This study is based on primary data collected from 175 employees working in private sector banks using a structured questionnaire. Statistical tools such as percentage analysis, independent sample t-tests, ANOVA, and chi-square tests were employed to evaluate the relationships between PMS and employee-related outcomes. The findings indicate that over 70% of respondents perceive PMS as positively influencing their performance, competency development and knowledge enhancement. The independent sample t-test revealed statistically significant differences (p < 0.05) between male and female employees in terms of performance and competency levels. ANOVA results confirm significant variations across age and experience groups, indicating that the effectiveness of PMS is not uniform across all the employee categories. Furthermore, chi-square analysis establishes a strong association between occupational status, department, and employee perceptions of PMS effectiveness. The study concludes that while PMS plays a significant role in improving employee performance and motivation, its impact varies across demographic and organizational factors. These findings highlight the need for context-specific and differentiated PMS strategies rather than a uniform approach. This study contributes to the existing literature by addressing the gap in region-specific empirical evidence and providing insights for enhancing PMS design in private sector banks.
Shopping Mall Culture in India: An Empirical Study on Consumer Preferences and Organized Retail Growth G. Bhavanandan; S. Sudhagar
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.613

Abstract

This study examines the underlying dimensions of consumers’ shopping-mall evaluations in selected Indian urban markets. A quantitative, cross-sectional design was employed using a mall-intercept survey. Data were collected from 181 active mall shoppers through a structured questionnaire measured on a five-point Likert scale. Exploratory Factor Analysis was conducted to identify the latent dimensions represented by the observed mall-selection attributes. The Kaiser–Meyer–Olkin value of 0.782 and a significant Bartlett’s test of sphericity confirmed the suitability of the data for factor analysis. The analysis identified seven dimensions: Brand Assortment, Accessibility, Ambience, Service Quality, Entertainment Facilities, Pricing Perception, and Digital Integration. Together, these dimensions explained 68.24% of the total variance. Brand Assortment accounted for the largest proportion of variance at 21.85%, followed by Accessibility at 12.42% and Ambience at 9.43%. The remaining dimensions also formed distinct components of consumers’ evaluations, indicating that shopping malls are assessed through a combination of functional, experiential, economic, interpersonal, and technological attributes. The findings provide practical implications for tenant planning, accessibility improvement, facility management, customer service, entertainment provision, value creation, and digital-service development. However, because the study used convenience sampling and focused on selected urban malls, the findings should be interpreted as context-specific. Future studies should validate the factor structure using larger, more representative samples and confirmatory analytical methods.
Impact of Accounting Practices on The Performance of Micro Enterprises in Ramanathapuram District H Anis Fathima; C Paramasivan
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.614

Abstract

This study examines the extent of accounting practice adoption and its association with business performance among micro enterprises in Ramanathapuram District, addressing the limited micro-level empirical evidence in rural and semi-urban contexts. A descriptive-analytical quantitative design was employed using primary data collected from 256 micro-enterprise owners through a structured questionnaire. Convenience sampling was adopted due to accessibility constraints. Accounting practice adoption was operationalized using composite indicators (type of system, frequency of record maintenance, and reporting practices), while business performance was measured using self-reported indicators (sales growth, profit consistency, and financial stability). The results indicate that 46.9% of enterprises rely on manual accounting, 35.2% use computerized systems, and 18% use hybrid methods. Chi-square analysis reveals a statistically significant association between accounting practices and business performance (χ² = 18.52, p < 0.05). Further, ANOVA results show significant differences in performance across levels of accounting adoption (F = 6.25, p < 0.05), with higher adoption levels associated with improved performance outcomes. However, the absence of probability sampling and validated measurement scales limits causal inference and generalizability. The study contributes empirical evidence from a micro-enterprise context and highlights the importance of structured accounting adoption, while acknowledging methodological limitations and the need for more rigorous future research.

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