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Journal of Audit and Tax Synergy
Published by Yayasan Literasi Emas Nusantara
ISSN : -     EISSN : 30641047     DOI : 10.67551
Core Subject :
About the Journal Journal of Audit and Tax Synergy (JATS) The Journal of Audit and Tax Synergy (JATS) is a premier academic and professional publication dedicated to the interdisciplinary fields of audit and taxation. JATS aims to bridge the gap between theory and practice by providing a platform for the dissemination of innovative research, insightful analysis, and practical solutions in the areas of auditing and tax policy. Join our editorial and reviewer team Scope and Focus: Auditing: Articles covering a wide range of topics including audit methodologies, internal controls, risk management, compliance, and advancements in audit technologies. Taxation: Research and analysis on tax policies, tax planning, tax compliance, international taxation, and the impact of tax laws on businesses and individuals. Synergy: Exploring the interplay between auditing and taxation, highlighting integrated approaches, and presenting case studies where audit and tax strategies converge to provide comprehensive solutions. Audience: Academics and researchers in accounting, finance, and taxation. Professional auditors, tax advisors, and consultants. Policymakers and regulators interested in the latest developments and best practices in audit and tax. Mission: The mission of JATS is to foster a deeper understanding of the dynamic relationship between auditing and taxation, promote the exchange of ideas among professionals and scholars, and contribute to the development of effective practices and policies that enhance accountability, transparency, and financial integrity. Submission and Review Process: JATS welcomes original research papers, review articles, case studies, and commentary pieces. All submissions undergo a rigorous peer-review process to ensure the highest standards of quality and relevance. By integrating insights from both audit and tax domains, JATS seeks to provide its readers with comprehensive perspectives and cutting-edge knowledge that drive excellence in practice and policy formulation.
Arjuna Subject : -
Articles 32 Documents
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TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Tetty Tiurma Uli Sipahutar; Karin Amalia
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.26

Abstract

The government's goal in taxation is to maximize revenue generated from the taxation sector, but this will certainly be contrary to the goals of each company as a taxpayer because basically, the company will try to reduce or minimize the costs that will be used to get maximum profit then this research intends to explore the impact of the variables Leverage, Profitability, Company Performance, Company Size on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. This study uses an associative quantitative approach method. The determination of the sample in the research is the purposive sampling method, with the number of samples selected being 225 companies with an observation period of 5 years so the total sample obtained is 194 companies. According to the results of the tests that have been carried out, it was found that Tax Avoidance is significantly influenced by Leverage, and Profitability, while Company Performance and Company Size have no impact on Tax Avoidance. The results of the study imply the role of supervision and monitoring in implementing optimal corporate tax planning to reduce the level of tax avoidance.
AUDIT INVESTIGATIF DAN AKUNTANSI FORENSIK SEBAGAI SARANA UNTUK DETEKSI FRAUD: KAJIAN LITERATUR Sauh Hwee Teng; Evelyn Hakiman
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.27

Abstract

The impact of recent financial scandals has highlighted the need for tools that can help address issues and provide solutions. Investigative Auditing and Forensic Accounting are adequate tools for reviewing financial fraud. This research aims to analyze the influence of Investigative Auditing and Forensic Accounting on fraud detection. The method used is a qualitative descriptive approach, emphasizing literature review through the collection of various sources for observation and analysis. Forensic accounting has a significantly positive effect on fraud detection. Additionally, investigative auditing also has a significantly positive effect on fraud detection. Investigative auditing and forensic accounting are two closely related fields. The difference between audit and forensic accounting lies in their objectives, where audits assist management in implementing strategies adequately, while forensic accounting aims to investigate irregularities and their impacts. Despite the difference in objectives, both contribute to fraud detection.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN DENGAN VARIABEL INFLASI SEBAGAI MODERATING PADA PERUSAHAAN SEKTOR MANUFAKTUR Ninta Katharina; Hotma Mentalita
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.29

Abstract

In BEI companies, losses often occur for a long time, or poor financial conditions can affect the company's performance to continue its operations. Aims to test the Effect of Corporate Social Responsibility (CSR), Corporate Governance Code (CGC), and Intellectual Capital on Going Concern Audit Opinions with Inflation as a Moderating Variable in Manufacturing Sector Companies on the Indonesia Stock Exchange Industrial Classification or IDX-IC. This research is quantitative, using logistic regression. The research is causal. The population is 287 companies, and this study's sample is 26 manufacturing sector companies on the Indonesia Stock Exchange for the 2018-2022 period. The model is logistic regression. The result is that Corporate Social Responsibility does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Good Corporate Governance does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Intellectual Capital does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Inflation cannot Moderate CSR, GCG, and Intellectual Capital on Going Concern Audit Opinions.
TAX AUDIT, TAX PENALTY, AUDIT REPORT, DAN E-FILLING TERHADAP TAXPAYER COMPLIANCE DI KOTA MEDAN Ria Manurung; Ahmad Rizki Harahap
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.30

Abstract

This study empirically tests the effect of tax audits, tax penalties, audit reports, and e-filling on taxpayer compliance. The methods used are multiple linear and moderate regression analyses (MRA). The population of this study was corporate taxpayers at the Medan Tax Service Office in 2022, with a sample of 100 corporate taxpayers. The sampling method used was convenience sampling. The results of the hypothesis testing in this study found that tax audits, tax penalties, and audit reports were statistically unable to affect taxpayer compliance in paying and reporting their taxes to the Medan Tax Service Office. However, e-filling affects taxpayer compliance in paying and reporting taxes to the Medan Tax Service Office. This study aims to provide input and references for tax authorities and taxpayers, further examine tax sanctions and tax audits that have been carried out and increase taxpayer awareness to comply with taxes. Then, this study is influenced by external and internal factors, namely tax audits, tax penalties, audit reports and e-filling from external parties that make taxpayers tax compliant so that the presence or absence of intention will continue to make taxpayers tax compliant
LITERATURE REVIEW: METODE WHISTLEBLOWING, TEKNOLOGI INFORMASI, AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF UNTUK MEMBANTU PENGUNGKAPAN OCCUPATIONAL FRAUD Jhon Piter; Benny R.M. Nainggolan
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.31

Abstract

Revealing fraud is the responsibility of an auditor who possesses the expertise and skills needed to uncover occupational fraud. The whistleblowing system is used to prevent fraud, with the confidentiality of the whistleblower being protected, ensuring their safety. With the rapid development of technology, there are many tricks that fraudsters use to find loopholes in systems. Therefore, forensic accounting and investigative audit techniques must continuously improve in line with technological advancements to effectively uncover occupational fraud. This study uses a qualitative approach, with sample collection conducted through four stages: observation and analysis of research-related information, gathering relevant literature such as scholarly journals, identifying variables relevant to the research topic, and building a framework based on previous studies and related theories. The results, based on a literature review of several previous studies, show that whistleblowing systems, information technology, forensic accounting, and investigative audits influence the disclosure of occupational fraud.
EFEKTIVITAS E-SYSTEM DALAM MENINGKATKAN KEPATUHAN PAJAK: TINJAUAN LITERATUR TERHADAP TRANSFORMASI DIGITAL DALAM SISTEM PERPAJAKAN Tetty Tiurma Uli Sipahutar; Agus Tina
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.78

Abstract

The most significant source of state revenue is taxation. Tax income is a source of money that can be generated continually and optimally based on needs. This must, of course, be directly related to the high rate of public tax compliance. Taxpayer compliance with tax responsibilities is one indicator of taxpayer performance under the Directorate General of Taxes (DGT). This means that DGT will evaluate both high and poor taxpayer compliance when providing guidance, supervision, coaching, and follow-up to taxpayers. The online tax reporting method provides taxpayers with tax ease and simplification to improve tax assessment, collection, and transparency as part of the digital transformation. As a result, tax administration and payments in Indonesia are becoming increasingly digitalized, impacting taxpayer rights and overall tax efficiency. This is a qualitative study with a literature review technique. The study's findings show that implementing an e-System, which includes e-registration, e-SPT, e-FIN, e-Filling, eBilling, e-Faktur, e-Form, and e-Report, is part of digital innovation in taxation, to improve efficiency, transparency, and taxpayer compliance. As a result, the e-System can be viewed as a significant tool in long-term and comprehensive tax reform that enhances tax compliance in each country.
Pengaruh Implementasi Akuntansi Berbasis SAK (Standar Akuntansi Keuangan) pada Rumah Sakit terhadap Kepatuhan Pajak Janice Leung; Jhe Giovanny Tristan; Erika Falensia; Evelline; Dina Aprillia
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.102

Abstract

This study examines the impact of applying Financial Accounting Standards (FAS) on tax compliance in hospitals. Using a qualitative approach and literature review, the research finds that proper implementation of SAK enhances the transparency and accuracy of financial statements, thereby facilitating hospitals in fulfilling their tax obligations. However, challenges such as the complexity of tax regulations and resource limitations persist. These findings emphasize the importance of integrating accounting and taxation to improve tax compliance, as well as providing recommendations for hospitals to enhance their accounting systems and tax management.
PENGARUH EFISIENSI SISTEM AKUNTANSI KEUANGANPADA RUMAH SAKIT TERHADAP OPTIMALISASI PEMBAYARANPAJAK Federick Daffi Tasmin; Jefry Wilson; Sukardi Hadiwinata; Febyana Wong; Cindy Lorenza
Journal of Audit and Tax Synergy Vol. 2 No. 2 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 2, May 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n2.111

Abstract

This study aims to examine the effect of the efficiency of financial accounting systems on the optimization of tax payments in hospitals. Through a literature review, the study also explores the role of information technology in supporting financial systems and the importance of internal control strategies in improving tax compliance. The review findings indicate that an efficient accounting system, supported by information technology and strong internal controls, can enhance the accuracy of tax reporting and strengthen the financial accountability of hospitals. However, the effectiveness of the accounting system is greatly influenced by its implementation, oversight, and the competence of human resources. This study recommends strengthening the accounting system and providing staff training as efforts to optimize tax payments in hospitals
Peran Sistem Informasi Akuntansi Dalam Meningkatkan Kepatuhan Pajak Rumah Sakit Ega Nesya Ariella
Journal of Audit and Tax Synergy Vol. 3 No. 2 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 2, May 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n2.114

Abstract

This study aims to analyze the role of Accounting Information Systems (AIS) in improving tax compliance in hospitals. Tax compliance is a crucial aspect of hospital management because it is closely related to fulfilling tax obligations that contribute to government revenue. However, the complexity of financial data management and tax administration often becomes a challenge in ensuring compliance. Therefore, the implementation of an effective Accounting Information System is expected to enhance accuracy, efficiency, and transparency in tax-related data management. This study employs a literature review approach by collecting and analyzing previous research obtained from academic databases such as Google Scholar, Scopus, SINTA, and Garuda. The review focuses on studies discussing the relationship between Accounting Information Systems, information quality, system efficiency, data integration, user understanding, and tax compliance in hospitals and other organizations. The findings indicate that Accounting Information Systems play a significant role in improving hospital tax compliance by providing accurate, timely, and integrated information. In addition, AIS strengthens internal controls, enhances the efficiency of financial data management, supports tax audit processes, and facilitates electronic tax reporting. Factors such as top management support, human resource quality, user training, and system integration were also found to influence the successful implementation of AIS. Therefore, optimizing Accounting Information Systems can serve as an effective strategy for improving tax compliance and strengthening overall hospital governance.  
Kajian Hubungan Antara Pengelolah Aset Tetap Rumah Sakit Dan Penyusunan SPT Tahunan Badan Darvin
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.118

Abstract

This study aims to analyze the relationship between fixed asset management and the preparation of Annual Corporate Tax Returns through a literature review approach by analyzing various sources such as scientific journals and related articles. Through a literature review, this study shows that effective fixed asset management, including recording and reporting, has a significant effect on the accuracy and compliance in reporting and preparing Annual Corporate Tax Returns. Proper and correct fixed asset management will produce appropriate financial reports, which will later become the basis for tax reporting. Inaccuracy in fixed asset management will pose a risk of errors in tax reporting and result in sanctions or legal consequences. On the other hand, the balance between asset management and tax compliance is also important to optimize the tax return preparation process. This study highlights the importance of understanding fixed asset management to support accuracy in preparing Annual Corporate Tax Returns. Thus, it can be a reference for hospitals and public agencies in strengthening asset governance and tax compliance while minimizing the risk of tax reporting

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