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Journal of Audit and Tax Synergy
Published by Yayasan Literasi Emas Nusantara
ISSN : -     EISSN : 30641047     DOI : 10.67551
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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.
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Articles 32 Documents
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Strategi Penghindaran Pajak Oleh Perusahaan dan Upaya Pengawasannya Oleh Otoritas Pajak Giovanni Chrestella Luis; Clara Azizah Nursalim; Felycia Marvela; Maggie Aurelia Devlim
Journal of Audit and Tax Synergy Vol. 2 No. 3 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 3, September 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n3.192

Abstract

Tax avoidance is a serious challenge in the Indonesian tax system, especially since this practice, although legal, has a negative impact on state revenues. This study aims to identify tax avoidance strategies commonly used by companies, assess their impact on state revenues, and evaluate the effectiveness of supervision by tax authorities. Using the Systematic Literature Review method on 20 scientific articles, the study found that the main strategies used are transfer pricing, thin capitalization, and the use of tax havens. This practice causes state losses of around IDR 44 trillion in 2023. On the other hand, supervision efforts through socialization, data integration, and special programs have been carried out by the tax authorities, but still face obstacles such as limited resources and less than optimal use of technology. This study emphasizes the importance of a sector risk-based approach and the use of analytical technology in tax supervision in Indonesia.
Efektivitas Tax amnesty dalam Meningkatkan Kepatuhan Pajak Penghasilan frisca arkananta; Evelyn Wijaya; Angelline; Silvia Lau; Cressa Lieandy
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/v3n2.194

Abstract

Tax amnesty adalah penghapusan pajak yang seharusnya dibayar dengan cara mengungkap harta dan membayar uang tebusan. Wajib pajak hanya perlu mengungkap harta dan membayar tebusan pajak sebagai pajak pengampunan atas harta yang selama ini tidak pernah dilaporkan (UU Pajak no 11 Tahun 2016). Metode Penelitian yang digunakan adalah metode tinjauan pustaka sistematis (Systematic Literature Review/SLR). Proses pengumpulan dan analisis literatur secara terstruktur untuk memperoleh pemahaman yang menyeluruh dan mendalam mengenai topik pengampunan pajak dan kepatuhan pajak penghasilan. Hasil penelitian menunjukkan bahwa Tax amnesty berpengaruh terhadap penerimaan pajak penghasilan dalam jangka pendek. Penulis berpendapat bahwa penegak hukum harus tegas terhadap pengemplang pajak yang tidak mengikuti program tax amnesty sehingga mendukung keberhasilan program pengampunan pajak.
Peran Audit Sistem Informasi, Manajemen Risiko, dan Good Coporate Governance (GCG) Terhadap Pencegahan Kecurangan (Fraud) di Perusahaan Sherafyana Tannyo; Indri Enjelina Barus; Monica Hakim; Helen Pratiwi Tampubolon
Journal of Audit and Tax Synergy Vol. 3 No. 1 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 1, January 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n1.205

Abstract

Kecurangan (fraud) merupakan permasalahan yang dapat menimbulkan kerugian finansial maupun nonfinansial bagi perusahaan sehingga diperlukan sistem pengendalian yang efektif untuk meminimalkan risiko terjadinya kecurangan. Penelitian ini bertujuan untuk menganalisis peran audit sistem informasi, manajemen risiko, dan Good Corporate Governance (GCG) dalam pencegahan fraud di perusahaan. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan melakukan identifikasi, seleksi, evaluasi, dan sintesis terhadap berbagai penelitian yang relevan pada periode 2020–2025. Literatur diperoleh dari beberapa sumber ilmiah yang memenuhi kriteria inklusi dan eksklusi yang telah ditetapkan. Hasil kajian menunjukkan bahwa audit sistem informasi berperan dalam meningkatkan efektivitas pengendalian internal, menjaga integritas data, serta mendeteksi potensi kecurangan secara dini. Manajemen risiko berkontribusi dalam mengidentifikasi, mengevaluasi, dan mengendalikan risiko fraud melalui penerapan strategi mitigasi yang terstruktur. Sementara itu, Good Corporate Governance (GCG) memperkuat transparansi, akuntabilitas, tanggung jawab, independensi, dan kewajaran dalam tata kelola perusahaan sehingga mampu mengurangi peluang terjadinya fraud. Hasil sintesis literatur juga menunjukkan bahwa integrasi audit sistem informasi, manajemen risiko, dan GCG memberikan pengaruh yang lebih efektif terhadap pencegahan fraud dibandingkan penerapan masing-masing aspek secara terpisah. Penelitian ini menyimpulkan bahwa sinergi ketiga aspek tersebut merupakan strategi penting dalam membangun sistem pencegahan fraud yang berkelanjutan dan mendukung terciptanya tata kelola perusahaan yang baik.  
Audit Sistem Informasi Dalam Menilai Keandalan Sistem Keuangan Digital Marvell Hudoyo; Jepanya Sembiring; Elsa Manik; Grace Sinaga
Journal of Audit and Tax Synergy Vol. 2 No. 3 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 3, September 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n3.214

Abstract

Digital transformation has significantly reshaped financial management through the adoption of integrated, technology-driven Accounting Information Systems (AIS). While these systems enhance accuracy, efficiency, and decision-making, they also introduce new risks such as fraud, cybersecurity threats, and data inaccuracies. This study aims to evaluate the role of information systems audit in strengthening the reliability of digital financial systems. Using a Systematic Literature Review (SLR) approach, the research synthesizes findings from previous studies to identify key contributions of audits in this area. Results indicate that information systems audits are essential for reinforcing internal controls, improving audit efficiency, and supporting transparency and accountability in digital financial reporting. The use of advanced audit technologies—such as continuous auditing, data analytics, and artificial intelligence—enables real-time risk detection and anomaly identification. However, challenges like cybersecurity threats, system complexity, and the need for enhanced auditor skills remain. The study recommends adopting international audit frameworks like COBIT and integrating advanced IT tools to ensure the integrity, security, and reliability of digital financial systems. In this context, information systems audit serves not only as a compliance mechanism but also as a strategic enabler of trust and quality in digital financial environments.
Insentif Pajak bagi UMKM : Dampaknya terhadap Kepatuhan dan Pertumbuhan Usaha Sanni Laurencia Sihar; Lisna Ziska; Jesslyn Patricia Giawa; Claudia isabel Sinurat; Jennifer Valencia
Journal of Audit and Tax Synergy Vol. 3 No. 1 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 1, January 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n1.215

Abstract

This study aims to examine the impact of tax incentives on the tax compliance level UMKM and its implications for business growth, as part of the government’s strategy to promote inclusive and sustainable economic development. UMKM are tax subjects required to pay Income tax (PPh) at a final rate, initially set at a final rate , initially set at 1% of turnover and later reduced to 0,5% through Government Regulation No. 23 of 2018. Durung the covid-19 pandemic , the government introduced tax incentives to ease the burden on UMKM,  which were severely affected by decreased turnover and cash flow disruptions. Although these tax incentives aim to improve compliance and sustain business continuity, their utilization remains low due to challenges such as inadequate socialization, limited understanding, and complex administrative processes. This study uses a literature review approach to analyze how tax incentives can affect UMKM tax compliance and their business growth.
Pengaruh PPN Terhadap Daya Beli Konsumen dan Inflasi Dentariang Wau; Khatrin Manurung; Alexandra Maria Eleonora Sibarani; Tatya Amerta Montana Lumban Gaol
Journal of Audit and Tax Synergy Vol. 2 No. 3 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 3, September 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n3.231

Abstract

This research examines the impact of Value Added Tax (VAT) on consumer purchasing power and inflation in Indonesia, particularly after the increase in VAT rates from 10% to 11% in 2022 and the planned increase to 12% in 2025. The increase in VAT rates directly affects the rise in prices of goods and services, contributing to inflation with an estimated rise in the Consumer Price Index (CPI) of about 0.8% to 1%. This impact is more pronounced on secondary and tertiary goods, while essential goods exempt from VAT provide protection for low-income groups. The research shows that the increase in VAT suppresses consumer purchasing power, especially among low and middle-income groups, leading to changes in consumption patterns and potential declines in aggregate consumption. Mitigation policies, such as VAT exemption on essential goods and subsidies, need to be strengthened with more effective compensation mechanisms. This research emphasizes the importance of a balanced fiscal policy approach to maintain economic stability and public welfare amidst efforts to increase state revenues through a rise in VAT rates.
Peran Pengawasan Pajak dalam Mengurangi Penghindaran Pajak Pertambahan Nilai Tesalonika Diva Clarissa Sitorus; Agnes Fransiska Sirait; Grace Archita Purba; Elsa Sri Bunda Simanjorang
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/v3n2.239

Abstract

The potential for large revenues from Value Added Tax to the state makes tax supervision by the government very important. Tax avoidance occurs due to the weakness of the taxation sector which is marked by the weak integrity of some tax authorities in a government, the existence of loopholes regarding the treatment of tax regulations, and low public awareness in implementing tax provisions, thus creating an environment that is prone to the perpetuation of fraud as the forerunner of tax avoidance. Effective supervision, paying attention to good governance and the use of technology, will reduce the level of tax avoidance. Optimal tax supervision is realized by improving the quality of inspections, audits, and law enforcement.
Pajak Pertambahan Nilai dan Dampaknya Terhadap Konsumsi Barang Mewah herianto herianto sipahutar; Aldry Bremana Purba; Andrianus Brian Feri Laia
Journal of Audit and Tax Synergy Vol. 2 No. 3 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 3, September 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n3.241

Abstract

This study discusses the impact of the increase in the Value Added Tax (VAT) rate to 12% on luxury goods consumption patterns in Indonesia. This rate increase, which will come into effect on January 1, 2025, specifically targets luxury goods and services, thus causing various reactions in society, especially among business actors and upper middle class consumers. Proportional VAT is considered unfair because the tax burden is relatively lighter for high-income consumers compared to low-income groups. This study uses the systematic literature review (SLR) method by reviewing regulations, journals, and related literature to evaluate the effectiveness of the VAT increase policy in regulating luxury goods consumption fairly and sustainably. The increase in the VAT rate has been proven to increase the price of luxury goods, thereby reducing consumer purchasing power and can suppress the turnover of business actors in the sector. Although effective in increasing state revenues and controlling luxury goods consumption, this policy also carries the risk of declining household consumption, economic slowdown, and pressure on low-income groups due to inflation. Therefore, continuous evaluation of the VAT policy is very important so that state revenues remain optimal without sacrificing people's purchasing power, and as input for fairer and more sustainable tax regulations.
Peran PPN Dalam Meningkatkan Transparansi dan Akuntabilitas Perpajakan di Indonesia jessica nainggolan
Journal of Audit and Tax Synergy Vol. 3 No. 1 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 1, January 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n1.244

Abstract

Penelitian ini bertujuan untuk menguji seberapa besar pengaruh pemahaman peran PPN terhadap tata kelola perpajakan, pengaruh pemahaman peraturan PPN terhadap tata kelola perpajakan, pengaruh transparansi terhadap tata kelola perpajakan dan pengaruh akuntabilitas terhadap tata kelola perpajakan. Penelitian ini menerapkan analisis deskriptif pendekatan Systematic Literature Review (SLR). Systematic Literature Review (SLR), metode penelitian yang digunakan untuk mengidentifikasi, mengevaluasi, dan menyintesis semua bukti penelitian yang relevan dengan pertanyaan penelitian tertentu. Tujuan utama SLR untuk memberikan gambaran yang komprehensif dan transparan mengenai penelitian yang telah dilakukan pada topik tertentu, dengan mengikuti proses yang sistematis dan terstruktur. Berdasarkan hasil penelitian bahwa Transparansi dan akuntabilitas merupakan dua pilar utama dalam tata kelola perpajakan yang baik, termasuk dalam konteks Pajak Pertambahan Nilai (PPN). Hasil penelitian menunjukkan bahwa transparansi memiliki peran yang sangat penting dalam tata kelola perpajakan melalui penyediaan informasi yang jelas, kemudahan akses informasi, keterbukaan kebijakan perpajakan, serta tersedianya mekanisme pengaduan yang efektif. Transparansi mampu meningkatkan kepercayaan masyarakat terhadap pemerintah dan mendorong kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya. Semakin tinggi tingkat transparansi yang diterapkan dalam sistem perpajakan, maka semakin baik pula kualitas tata kelola perpajakan yang dihasilkan.
Peran Pajak Pertambahan Nilai dalam Meningkatkan Pembangunan Infrastruktur Publik Adelia Sinaga; Melisa Kristina Sarumpaet; Elsa Clarisa Purba; Alda Belend Candita Tarigan
Journal of Audit and Tax Synergy Vol. 3 No. 1 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 1, January 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n1.249

Abstract

Value Added Tax (VAT) is one of the main sources of state revenue that supports financing for public infrastructure development in Indonesia. VAT is a type of indirect tax imposed on every transaction of buying and selling goods and services. This study aims to analyze the contribution of VAT to infrastructure funding, the policy of allocating VAT revenue for public development, and the impact of infrastructure development on the national economy. The method used in this study is through an in-depth literature review, collecting data from scientific articles, policy reports, annual reports of the Directorate General of Taxes, the Central Statistics Agency, and government policy publications. The results of the study show that VAT makes a significant contribution to funding infrastructure projects, which leads to increased economic productivity, job creation, and equitable development between regions. This study concludes that optimal VAT management can accelerate infrastructure development and improve the quality of the national economy.

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