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INDONESIA
Jurnal Riset Akuntansi Terpadu
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 1979682x     EISSN : 25287443     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting.
Arjuna Subject : -
Articles 184 Documents
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The Role of E-Filing Policies, Tax Sanctions, and Taxpayer Awareness in Enhancing Individual Taxpayer Compliance Pratiwi, Esti Utami; Arisa, Lisa; Ainasya, Aprilia Risma; Fazri, Edward
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31858

Abstract

This study examines the impact of e-filing policies, tax sanctions, and taxpayer awareness on individual taxpayer compliance at the East Serang Pratama Tax Service Office. Using a quantitative approach and multiple regression analysis, the research explores relationships among these factors based on primary data obtained from questionnaire surveys distributed to 60 registered individual taxpayers actively using electronic filing (e-filing). Empirical findings indicate that e-filing policies positively influence taxpayer compliance, primarily by enhancing convenience, efficiency, and transparency in tax reporting processes. The imposition of tax sanctions also demonstrates a significant positive relationship, underscoring their effectiveness as enforcement tools to ensure taxpayers adhere to regulatory standards. Furthermore, increased taxpayer awareness strongly correlates with improved compliance, reflecting the crucial role of knowledge and understanding in fostering voluntary compliance behavior. The study provides empirical evidence contributing to the existing literature on taxation compliance determinants within the Indonesian tax administration context. It highlights the importance of enhancing taxpayer education programs and continuously promoting electronic filing systems to optimize compliance. Tax authorities should further develop targeted strategies to raise taxpayer awareness, consistently apply sanctions, and simplify e-filing mechanisms, ultimately supporting higher compliance levels and achieving national revenue targets.
Determinants of Regional Financial Independence: A Study of Local Taxes, Balancing Funds and Capital Expenditure in East Java (2020-2023) Ayuningtyas, Radina; Nuha, Gardina Aulin; Zulkarnaeni, Achmad Syahfrudin
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31712

Abstract

Regional financial independence serves as a crucial indicator for evaluating the capacity of a region of a local government to finance spending needs without high dependence on the central government. This research seeks to examine the impact of local taxes, balance funds, and capital expenditures on regional financial independence in local governments of East Java during the 2020-2023 period. The research employs a descriptive quantitative methodology, utilizing a panel data regression approach. The data for this analysis was sourced from the financial statements of local governments, as published by the Supreme Audit Agency (BPK) of the Republic of Indonesia. The findings reveal that local taxes have a positive and significant effect on regional financial independence, while the balance fund demonstrates a negative and significant impact. Furthermore, capital expenditure does not appear to significantly influence regional financial independence. These findings suggest that higher local tax revenues can enhance a region's financial independence, while depending on balanced funds tends to hinder it. Therefore, local governments need to optimize local tax revenues and improve efficiency in the allocation of capital expenditures in order to strengthen fiscal independence.
Who Drives Audit Quality in Indonesia? A Study of Board Attributes and Firm Characteristics Utami, Ayu Prasakti; Meilani, Sayekti Endah Retno; Mustikawati, Susilaningdyah
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31648

Abstract

This study investigates the influence of board and firm-specific characteristics on audit quality in Indonesia. Board characteristics include board size, number of board meetings, board ownership, board experience, and board gender diversity. Firm-specific characteristics cover firm size, profitability, and leverage. A purposive sampling method was used to select 553 non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2021, and data were analyzed using logistic regression with SPSS 23. The results show that board size and board experience significantly enhance audit quality, while the number of board meetings, board ownership, and gender diversity have no significant effect. Firm size and profitability positively influence audit quality, whereas leverage does not. These findings highlight the importance of specific board and firm attributes in shaping audit outcomes. This research contributes to understanding the role of corporate governance in improving audit quality. It offers practical implications for companies in selecting high-quality auditors and enhancing their governance practices. Future research is encouraged to explore additional variables and broader samples to strengthen insights into audit quality determinants in Indonesia.
The Effect of Board Characteristics and Financial Performance on Sustainability Disclosure Arifin, Muhammad Ferdy; Rasuli, Muhammad; Khoiriyah, Mayla
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31584

Abstract

This study aims to determine and analyse the influence of female board leadership, board independence, board financial expertise, and return on assets on sustainability disclosure. This research is quantitative research with multiple linear regression analysis method. The population in this study are companies listed on the Indonesia Stock Exchange in 2019-2022. The sample used in this study was obtained as many as 91 companies using purposive sampling. The sample criteria in this study are companies listed on the Indonesia Stock Exchange in 2019-2022, companies that do not have ESG disclosure in 2019-2022, and companies that do not have complete annual reports and sustainability disclosures in 2019-2022. The data collection technique in this study is secondary data. The results showed that female board leadership has a positive effect on sustainability disclosure, board independence and financial performance have a negative effect on sustainability disclosure. And financial performance as measured using return on assets has a positive effect on sustainability disclosure.

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