item: #1 of 135 id: ijtc-100 author: Hamdan, Hamdan title: The Influence Of Growth Opportunity And Return On Equity (ROE) Toward Company Capital Structure date: 2020-07-31 words: 3242 flesch: 52 summary: Keywords: Company capital structure, Growth Opportunity and Return on equity INTRODUCTION Based on the analysis of the data that has been done, the researcher will give some conclusions as follows: (1) Based on the t test results Growth Opportunity variable with a significant level of 0.417> 0.05, so partially the Growth Opportunity variable does not significantly influence the company's Capital Structure; and (2) Based on the results of the t-test variable Return On Equity (ROE) with a significant level of 0,000 <0.05, so partially the Return On Equity variable (ROE has a significant effect on the company's capital structure. keywords: accounting; automotive; capital; capital structure; companies; company; components; dan; data; effect; equity; exchange; growth; growth opportunity; indonesia; influence; international; journal; july; opportunity; pengaruh; perusahaan; regression; results; return; roe; sector; significant; source; stock; structure; struktur; study; sub; table; tax; terhadap; test; value; vol cache: ijtc-100.pdf plain text: ijtc-100.txt item: #2 of 135 id: ijtc-101 author: Supriadi, Iman title: The Effect of Applying Blockchain to The Accounting and Auditing date: 2020-08-06 words: 4571 flesch: 43 summary: Blockchain technology for auditors has conducted audit traces that they follow. No. 3 July 2020 RESULT AND DISCUSSION The Potential of Blockchain Technology for Accounting and Auditing Blockchain is actually an accounting-based innovation. keywords: ability; accounting; agreement; assist; assurance; auditing; auditors; blockchain; body; bookkeeping; brand; business; company; data; deals; documents; effect; evaluation; extra; financial; function; ilomata; individual; information; innovation; instance; international; investigate; journal; july; long; lot; method; monetary; new; occupation; possession; potential; prasetyo; procedure; professionals; prospective; research; safety; study; supriadi; suprihandari; systems; tax; technology; term; vol cache: ijtc-101.pdf plain text: ijtc-101.txt item: #3 of 135 id: ijtc-113 author: Bustani, Bustani title: The Effect Of Return On Assets (ROA), Net Profit Margin (NPM), Dividend Payout Ratio (DPR) And Dividend Yield (DY) On Stock Prices In The Subsectors Insurance Company Listed In Indonesia Stock Exchange Period 2015-2018 date: 2020-07-31 words: 4785 flesch: 58 summary: This study aims to examine the effect of Return on Assets (ROA), Net Profit Margin (NPM), Dividend Payout Ratio (DPR), Dividend Yield (DY) on Share Prices in Insurance sub-sector companies listed on the Indonesia Stock Exchange period 2015- 2018. There are many things that investors must do, one of which is to use fundamental analysis, which focuses on analysis- analysis of published https://www.ilomata.org/index.php/ijjm mailto:bustani1993@gmail.com The Effect Of Return On Assets (ROA), Net Profit Margin (NPM), Dividend Payout Ratio (DPR) And Dividend Yield (DY) On Stock Prices In The Subsectors Insurance Company Listed In Indonesia Stock Exchange Period 2015-2018 keywords: assets; bursa; companies; company; dan; data; dividend; dividend payout; dividend yield; dpr; efek; effect; equity; exchange; harga; indonesia; indonesia stock; insurance; international; investors; journal; margin; net; npm; pada; payout; payout ratio; pengaruh; period; perusahaan; prices; profit; ratio; regression; research; results; return; roa; saham; share; significant; stock; stock prices; study; terdaftar; terhadap; test; value; variable; yang; yield cache: ijtc-113.pdf plain text: ijtc-113.txt item: #4 of 135 id: ijtc-116 author: Prasetyo, Hendra Dwi; Rahardjo, Kusuma Adi; Supriadi, Iman; Kusmayati, Nindya Kartika; Moh Wahib title: Application In Activity Based Costing (ABC) Calculation of Home Development Cost date: 2020-09-30 words: 2440 flesch: 56 summary: Keywords : production cost, traditional systems and ABC systems INTRODUCTION The role of production cost is very important in determining the selling price of the product. keywords: abc; accounting; activity; administration; area; building; calculation; company; construction; costing; costs; data; et.al; home; housing; information; international; journal; land; level; method; number; october; office; planning; production; results; sidoarjo; source; study; system; table; tax; total; traditional; type; vol cache: ijtc-116.pdf plain text: ijtc-116.txt item: #5 of 135 id: ijtc-117 author: Lesi, Hertati ; safkaur, Otniel title: The Influence of Information Technology Covid-19 Plague Against Financial Statements and Business Practices date: 2020-07-31 words: 4991 flesch: 47 summary: I.docx The influence of information technology covid-19 plague against Financial Statements and Business Practices Lesi & Safkaur 123 | Ilomata International Journal of Tax & Accounting Vol. 1 No. 3 July 2020 decrease where Office activities and sales activities were discontinued due to Corona epidemic so that data processing results could give meaning and benefits causing financial reporting of business activities to be bad, while data is a fact or anything that can be used as input in generating information (Susanto, 2017) Information technology is a specialized subsystem of information systems aimed at collecting, processing and reporting on information relating to financial aspects of business activities (Borghans, ET, all, 2009). keywords: accounting; accounting information; activities; alpha; bank; business; business practices; companies; company; covid-19; customers; data; decision; dependent; dimensions; economics; effect; enterprises; environmental; et.al; file:///d:/disertasi%20siam/3%20buku%20teman; file:///g:/ilomata; finance; financial; financial statements; green; hertati; hiperlink; impact; indonesia; influence; information; information technology; international; international journal; issn; item; journal; july; lesi; making; management; medium; melalui; micro; organizational; outbreak; performance; plague; practices; products; quality; relationship; reliability; reporting; research; results; safkaur; sales; small; spss; statements; strategic; structure; study; support; system; table; tax; technology; test; total; transactions; valid; value; variable; vol cache: ijtc-117.pdf plain text: ijtc-117.txt item: #6 of 135 id: ijtc-128 author: Herlin , Herlin Rosalina Febriyanti; Elva , Elva Nuraina; Nur, Nur Wahyuning Sulistyowati title: Competitive Performance Is Affected By A Competitive Strategy With Supply Chain Moderates date: 2020-10-30 words: 4211 flesch: 43 summary: Qi, Zhao, & Sheu (2011) suggest that supply chain strategies can be used to support the implementation of competitive strategies. Competitive strategy with indicators of low cost strategies affects company performance and competitive strategies with indicators of differentiation strategies have an effect on company Competitive Performance Is Affected By A Competitive Strategy With Supply Chain Moderates Febriyanti, Nuraina, & Sulistyowati 187 | Ilomata International Journal of Tax & Accounting Vol. 1 keywords: accounting; activities; analysis; assets; building; chain; coefficients; companies; company; company performance; competitive; competitive performance; competitive strategy; construction; cost; dan; data; differentiation; effect; entity; estate; febriyanti; financial; ilomata; impact; implementation; increase; indonesia; international; journal; kinerja; low; management; nuraina; october; pada; parties; performance; perusahaan; price; products; property; real; regression; research; results; sales; sector; sig; strategies; strategy; study; sulistyowati; supply; supply chain; table; tax; tbk; test; total; use; value; variable; vol cache: ijtc-128.pdf plain text: ijtc-128.txt item: #7 of 135 id: ijtc-131 author: Hertati, Lesi; Zarkasy, Wahyudin; Adam, Mohammad; Umar, Haryono; Suharman, Harry title: Decrease in Labor Levels in the Covid-19 Government Budget date: 2020-10-30 words: 8936 flesch: 51 summary: Sources of funds for social assistance in the region both from the regional government itself and from the central government are government investment (government sector). Accelerating the transfer of the central government to regional governments. keywords: accounting; activities; adam; allocation; analysis; assistance; ave; basic; budget; budget hertati; business; capital; central; central government; co-19; community; corona; covid-19; covid-19 government; criteria; data; decline; decrease; development; economic; economic growth; economy; effect; expenditure; factors; finance; financial; financing; fiscal; fit; food; free; funding; funds; geogr; good; government; government budget; government expenditure; government spending; growth; health; hertati; high; ilomata; impact; income; increase; indicators; indonesia; information; international; investment; journal; labor; levels; local; management; model; october; outbreak; output; patk; people; period; policies; policy; production; rates; regional; regions; related; reliabel; reliability; research; resources; results; rural; sector; small; social; spending; state; study; suharman; table; tax; umar; unemployment; valid; value; variable; vol; work; zarkasy cache: ijtc-131.pdf plain text: ijtc-131.txt item: #8 of 135 id: ijtc-133 author: Hertati, Lesi ; Nazarudin, Nazarudin; Fery, Irlan title: Top Management Support Functions in Higher Education Management Accounting Information Systems date: 2020-10-30 words: 7767 flesch: 43 summary: Then the results of Hertati's (2015) research found that information technology can process management accounting information systems well if users feel it is helped. Hoque, (2005) and Hertati (2016) state that management accounting information system provides high quality managers and relevant information to make effective decisions to achieve their organization's goals or objectives. keywords: 0,0; 5,0; accounting information; accounting system; accounting vol; activities; analysis; average; business; characteristics; company; data; decisions; dimension; direct; edition; education; education management; effect; employees; enterprises; evaluate; fery; financial; flexibility; formalization; functions; hall; heidmann; hertati; hertati.l; higher; ilomata; impact; implementation; important; indonesia; information; information systems; information technology; institutions; integrated; integration; international; international journal; involvement; john; journal; kieso; learning; lecturers; making; management accounting; management information; management support; managers; nazarudin; new; october; organization; participation; pearson; performance; process; project; quality; quality information; quality management; related; relevant; reliable; research; resources; results; south; state; strategic; study; success; successful; support functions; system; systems hertati; tax; technology; timely; unit; usa; use; vol; work cache: ijtc-133.pdf plain text: ijtc-133.txt item: #9 of 135 id: ijtc-141 author: Nuryanto, Uli Wildan; Djamil MZ , Masyhudzulhak; Sutawidjaya , Achmad Hidayat; Saluy, Ahmad Badawi title: The Effect of Organizational Performance, Competitive Advantage on the Financial Sector of Chemical Manufacturing Industry in Banten Province date: 2020-10-30 words: 8729 flesch: 38 summary: In a company, core competence is an absolute force that underlies the company in operating, while in relation to competitive advantage, researchers also use differentiating competencies as a dimension of The Effect of Organizational Performance, Competitive Advantage on the Financial Sector of Chemical Manufacturing Industry in Banten Province Nuryanto, Djamil MZ, Sutawidjaya, & Saluy 228 | Ilomata International Journal of Tax & Accounting Vol. 1 Based on the research that has been done above in relation to the relationship between knowledge management and competitive advantage, the researchers took the following provisional conclusions: H3: Competitive advantage has a significant effect on organizational performance in the sector chemical manufacturing industry Previous studies that examined the relationship between competence and organizational performance include Otoo and Mishra (2018) which concluded that good human resources will increase employee competence and the impact will have a significant effect on organizational performance, while Nimsith et al (2016), Agha et al. (2012), Jamhour and Agha (2010) and Hastjarjo et al (2016) concluded that the dynamic ability of organizations to existing environmental risks and competence has a significant effect on organizational performance. keywords: ability; able; accounting; activities; agha; akuntansi; banten; business; capability; chemical; chemical manufacturing; coefficient; companies; company; competence; competitive advantage; construct; core; customers; data; development; dimensions; djamil; economics; effect; empirical; et al; financial; financial sector; goals; greater; hertati; human; hypothesis; ilomata; impact; important; increase; indicators; indonesia; industrial; industry; influence; information; innovation; internal; international; international journal; journal; knowledge; knowledge management; latent; line; management; manufacturing; manufacturing industry; model; new; number; nuryanto; october; organizational; organizational performance; performance; positive; processing; professional; province; quality; related; relationship; research; researchers; resources; respondents; results; review; saluy; science; sector; significant; significant effect; small; standard; study; sutawidjaya; tax; technology; test; use; value; variables; vol; years cache: ijtc-141.pdf plain text: ijtc-141.txt item: #10 of 135 id: ijtc-147 author: Hariyani, Diyah Santi; Salatnaya, L. H. Almira; Mardani, D.Dwi title: Corporate Social Responsibility And Financial Ratio on Market Value Added date: 2020-10-30 words: 3878 flesch: 49 summary: The increasing level of competition faced by companies in the present era raises various awards given to companies to appreciate the achievement of company performance. Companies that get an ISO 9001 certificate are companies which have guidelines for the quality of their companies. keywords: accounting; appreciation; companies; company; corporate; corporate social; csr; decrease; der; effect; esop; financial; ilomata; image; impact; international; iso; iso26000; journal; low; market; market value; measure; mva; negative; october; performance; ratio; relationship; research; responsibility; results; sales; significant; social; social responsibility; study; tax; total; turnover; value; vol cache: ijtc-147.pdf plain text: ijtc-147.txt item: #11 of 135 id: ijtc-151 author: Subagiyo, Agus; Prihadini, Diana ; Hidayati, Mainita; Hardjo, Dwikora; Arimbhi, Pebriana title: The Direction of Tax Policy in 2021 in the Context Increase Tax Revenue in the 19th COVID Recovery date: 2020-10-30 words: 1439 flesch: 43 summary: METHOD The purpose of this research is to find out the direction of tax policy in 2021 in order to increase tax revenue during the Covid-19 pandemic in Indonesia. Tax revenues also experienced pressure from falling world oil prices, minerals, and CPO which are important components in calculating oil and gas PPh and export duties. keywords: administration; covid-19; data; duties; economic; government; import; important; international; journal; october; oil; pandemic; policy; recovery; revenue; social; tax; taxation; technology; world cache: ijtc-151.pdf plain text: ijtc-151.txt item: #12 of 135 id: ijtc-179 author: Hertati, Lesi ; Antasari, Rina ; Nazarudin, Nazarudin; Fery, Irlan ; Azwari, Peny Cahaya ; Safkaur, Otniel title: Top Management Support Functions in Higher Education Management Accounting Information Systems date: 2021-01-27 words: 7764 flesch: 43 summary: Then the results of Hertati's (2015) research found that information technology can process management accounting information systems well if users feel it is helped. Hoque, (2005) and Hertati (2016) state that management accounting information system provides high-quality managers and relevant information to make effective decisions to achieve their organization's goals or objectives. keywords: 0,0; 5,0; accounting information; accounting system; accounting volume; activities; analysis; average; business; characteristics; company; data; decision; dimension; direct; edition; education; education management; effect; employees; enterprises; et al; financial; flexibility; formalization; functions; hall; heidmann; hertati; higher; hill; ilomata; impact; implementation; important; indonesia; information; information systems; information technology; institutions; integrated; integration; international; international journal; involvement; issue; january; john; journal; kieso; learning; lecturers; making; management; management accounting; management information; management support; managers; new; organization; participation; pearson; performance; process; project; quality; quality information; quality management; related; relevant; reliable; research; resources; results; south; state; strategic; study; success; successful; support functions; system; systems hertati; tax; technology; unit; usa; use; volume; work cache: ijtc-179.pdf plain text: ijtc-179.txt item: #13 of 135 id: ijtc-182 author: Susanto, Yohanes ; Suminar, Panji ; Suharto, Sugeng title: Policy Analysis of The Regional Government of Bengkulu Province in Supporting Fiscal Independence in The Autonomy Era date: 2020-10-30 words: 6192 flesch: 45 summary: In Figures From Various Editions, Data Processed Year 2018 Growth in Bengkulu Province government expenditure for the period 2013-2017 During the period of Fiscal Year 2013-2017, in 2013 realized Rp. 1,696,369,921, - or a growth of 8.56%, while in 2017 the realization was Rp. 2,867,213,326, - or a growth of 41.25%, is presented in the table. The estimation results show that the government expenditure variable does not have a significant effect on the increase in PAD Bengkulu Province with tcount Y 0,603 0,600 0,092 6,563 0,000 0,724 Source: data processed Path Coefficients and R Square Value Based on the table above, it can be seen that in substructure 1, the variable service quality (X1) contributes simultaneously in influencing the customer satisfaction variable (Z) of 0.702 or 70.2% with the details that the hypothesis: The influence of customer service quality (X1) on satisfaction customer (Z) has a path coefficient of 0.526 with a statistical value of t that is greater than the critical value (6.459> 1.96). Table 2 Value of Cross Loadings Evaluation of Outer Model Dimension Quality of customer service (X1) Customer Satisfaction (Z) X1 0,855 0,625 X2 0,896 0,731 X3 0,808 0,569 X4 0,817 0,621 X5 0,845 0,662 X6 0,721 0,653 X7 0,725 0,745 Y1 0,809 0,688 Y2 0,832 0,708 Y3 0,691 0,652 Y4 0,432 0,769 Y5 0,521 0,653 Y6 0,558 0,745 Y7 0,645 0,816 Source: Processed Outer Model Evaluation Cross Loadings data, 2021 keywords: accounting; alpha; analysis; application; april; brand; category; coefficient; companies; company; consumers; criteria; customer; customer satisfaction; dan; data; decisions; effect; expectations; ghozali; gojek; gojek online; good; greater; hertati; ilomata; indonesia; influence; information; instrument; international; issue; item; jakarta; journal; keller; kevin; kotler; kualitas; level; loyalty; management; marketing; model; motorcycle; new; online; online customer; online motorcycle; pemasaran; pengaruh; people; philip; physical; positive; price; problem; product; product quality; produk; promotion; purchase; purchasing; quality; reliability; research; respondents; results; rizqi; satisfaction; score; service; service quality; significant; strategy; study; sugiyono; syafarudin; table; taxi; terhadap; transportation; use; users; validity; value; variable; volume cache: ijtc-220.pdf plain text: ijtc-220.txt item: #24 of 135 id: ijtc-222 author: Supriadi, Iman ; Harjanti, Wulandari ; Maghfiroh, Rahma Ulfa title: Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance date: 2021-04-29 words: 6666 flesch: 42 summary: The results showed that locus of control had a positive effect on auditor expertise and auditor performance. Auditor expertise has a significant effect on auditor performance and the auditor expertise variable can moderate the impact of locus of command as well as business dedication on auditor efficiency. keywords: accounting; april; auditor; auditor efficiency; auditor expertise; auditor performance; behavior; better; bookkeeping; business; business dedication; command; commitment; company; considerable; control; dedication; effect; efficiency; elements; examination; expertise; function; habits; higher; ilomata; impact; individual; information; interior; internal; international; issue; job; journal; locus; maghfiroh; model; organizational; organizational commitment; outcomes; outside; particular; people; performance; proficiency; public; research; results; skills; specific; study; supriadi; table; tax; variable; volume; work cache: ijtc-222.pdf plain text: ijtc-222.txt item: #25 of 135 id: ijtc-224 author: Ishak, Jouzar Farouq; Sari, Yeni Priatna; Dwitayanti, Yevi; Mauluddi, Hasbi Assidiki title: The Determinants Factors of Capital Expenditure date: 2021-04-29 words: 4060 flesch: 43 summary: This study examines the determinant factors of capital expenditure government, through local own-source revenue, revenue-sharing fund, general allocation fund, and special allocation fund. The scale and structure of public expenditure for productive investments by local governments will probably have a strong effect on economic https://www.ilomata.org/index.php/ijtc mailto:jouzar.farouq@polban.ac.id The Determinants Factors of Capital Expenditure Ishak, et. keywords: accounting; allocation; allocation fund; april; belanja; budget; capital; capital expenditure; dan; dana; data; expenditure; factors; fund; general; general allocation; government; ilomata; independent; indonesia; international; issue; journal; local; local government; modal; pengaruh; provincial; public; regional; research; revenue; revenue sharing; sharing; sharing fund; sholikhah; source; source revenue; special; special allocation; studies; study; tax; terhadap; test; variable; volume; wahyudin; wandira cache: ijtc-224.pdf plain text: ijtc-224.txt item: #26 of 135 id: ijtc-237 author: Novlyani, Citra title: Implementation of Earmarking Tax Policy on Motor Vehicle Taxes in Bekasi City date: 2021-04-29 words: 4212 flesch: 52 summary: The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City for the compliance of the implementer in the matter of levying already under the regulation, but the allocation has not been maximal yet. 44,21 2017 1,917,42 2,056,83 881,33 935,11 107,27 106,10 45,46 Source: PPPD for Bekasi City, data was processed by researchers Based on the data above, it shows that every year the realization of Motor Vehicle Tax from 2016-2017 continues to increase and always exceeds the target. keywords: accounting; administrasi; agency; allocation; april; bekasi; bekasi city; city; construction; dan; data; earmarking; facilities; funds; government; ilomata; implementation; increase; indonesia; international; issue; jakarta; journal; kebijakan; law; local; maintenance; means; motor; motor vehicle; novlyani; pkb; policy; province; provincial; public; realization; regional; regulations; related; research; revenue; road; sharing; source; table; tax; tax policy; tax revenue; taxes; transportation; vehicle; vehicle tax; volume; year cache: ijtc-237.pdf plain text: ijtc-237.txt item: #27 of 135 id: ijtc-238 author: Rose, Eva Safina ; Arbainah, Siti ; Raharjo, Suko ; Widiarto, Ardian title: The The Influence of Corporate Governance Perception Index, Profitability Ratio and Firm Size to Company Value (CGPI And Listed Companies On The IDX) date: 2021-07-30 words: 3921 flesch: 51 summary: One of the things that can affect company value is Good Corporate Governance. In addition to being an indicator of the company's ability to meet the obligations of the owners of capital, company profit is also an element in the creation of company value that shows the company's prospects in the future. keywords: accounting; assets; cgpi; companies; company; company value; corporate; corporate governance; data; effect; equity; firm; good; governance; governance perception; idx; ilomata; index; influence; international; issue; journal; july; pbv; perception; perception index; perusahaan; positive; price; profitability; ratio; research; result; return; roa; roe; safina; significant; size; stock; study; table; tax; value; variables; volume cache: ijtc-238.pdf plain text: ijtc-238.txt item: #28 of 135 id: ijtc-268 author: Sugiharto, Toto title: General Insurance Subsector Financial Performance in 2020/2021: Does the Covid-19 Pandemic Matter? date: 2021-07-30 words: 5182 flesch: 48 summary: Concha & Taborda (2014) discovered in 11 Latin America countries that all measures of insurance sector growth i.e., insurance density, total insurance, life insurance and non-life insurance are positive and significantly affect economic growth. Accordingly, the present study primary objective is to investigate the effect of the covid-19 pandemic on the development of general insurance sector in Indonesia. keywords: accounting; assets; average; capita; countries; covid-19 pandemic; decline; decrease; demand; development; economic; economic growth; equity; factors; financial; general; general insurance; growth; growth rate; ilomata; impact; income; indonesia; insurance; insurance subsector; international; investment; journal; july; life; march; matter; net; number; pandemic; performance; premium; premium income; rate; reserve; subsector; tax; technical; total; total investment; variables; volume; year cache: ijtc-268.pdf plain text: ijtc-268.txt item: #29 of 135 id: ijtc-277 author: Akbar, Y Rahmat; Maraini, Maraini title: The Role Of Good Governance In Economic Growth: Mediated By Regional Financial Performance And Capital Expenditure Allocation date: 2021-07-30 words: 7775 flesch: 35 summary: Thus there is a link between regional economic growth and the allocation of capital expenditures and financial performance. Based on the above problems, the formulation of problems that can be identified is how the effect of good governance directly on regional financial performance and allocation of capital expenditures, as well as how good governance affects regional economic growth indirectly through regional financial performance and allocation of capital expenditures in cities. keywords: accounting; activities; akbar; allocation; analysis; assets; autonomy; budget; budget allocation; capital; capital expenditures; central; cities; community; daerah; dan; data; development; direct; districts; economic growth; effect; effectiveness; expenditure allocation; financial management; financial performance; good; good governance; governance; government; ilomata; impact; implementation; income; increase; infrastructure; international; investment; journal; july; keuangan; level; local; management; maraini; model; number; province; public; rahmat; regional; regional economic; regional financial; regional government; regions; research; results; revenue; riau; role; sector; services; significant; significant effect; spending; study; tax; value; volume; year cache: ijtc-277.pdf plain text: ijtc-277.txt item: #30 of 135 id: ijtc-285 author: Harjo, Dwikora ; Rulandari, Novianita; Alfani, Aprilia ; Syachlin, Raveedhan title: Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi date: 2021-07-30 words: 5636 flesch: 46 summary: 1 Number of MSME Taxpayers Registered at Tax Office of KPP Pratama West Bekasi in 2018-2020 Year Number of Individual Taxpayers Number of Registered MSME Taxpayers Number of MSME taxpayers who make payments Number of MSME taxpayers who report 2018 14.965 2.973 2.399 1.033 2019 19.748 3.087 2.419 1.109 2020 30.785 1.851 1.312 960 Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office Of West Bekasi Dwikora Harjo ,Novianita Rulandari, Aprilia Alfani, Raveedhan Syachlin 215 | Ilomata International Journal of Tax & Accounting Volume 2 Number 3, July 2021 Source: Tax Office (KPP) Pratama West Bekasi, 2021 From the table, it appears that the success of the Extensification Section of the West Bekasi Pratama Tax Service Office in carrying out its duties was proven by the increasing number of Individual Employee Taxpayers from year to year. The Illomata International Journal of Management Ilomata International Journal of Tax & Accounting (IJTC) P-ISSN: 2714-9838; E-ISSN: 2714-9846 Volume 2, Number 3 July 2021 Page No. 209-221 https://www.ilomata.org/index.php/ijtc 209 | Ilomata International Journal of Tax & Accounting Volume 2 Number 3, July 2021 Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi Dwikora Harjo1* ,Novianita Rulandari2, Aprilia Alfani3, Raveedhan Syachlin4 1234Administrasi Publik, Institut Ilmu Sosial dan Manajemen STIAMI Correspondent : novianitarulandari@gmail.com Submitted : June 22, 2021 Revised : July 15, 2021 Published : July 31, 2021 keywords: accounting; activities; alfani; aprilia; assessment; assessment system; bekasi; bekasi pratama; business; dan; data; digital; doers; dwikora; enterprises; final; final income; government; harjo; ilomata; income; income tax; indonesia; informants; international; jakarta; journal; july; kpp; medium; medium enterprises; micro; msme; novianita; number; obligations; obstacles; office; pajak; pph; pratama; pratama tax; pratama west; raveedhan; registration; regulation; reporting; research; revenue; rulandari; self; self assessment; service; small; small micro; state; study; syachlin; system; tax; tax office; taxes; taxpayers; transformation; volume; west; west bekasi cache: ijtc-285.pdf plain text: ijtc-285.txt item: #31 of 135 id: ijtc-286 author: Wijaya, Anton title: Conventional Financial Performance, Economic Value Added, Human Economic Value Added, Value Added Intellectual Coefficient And Its Impact On Stock Return Of Companies Operating In Energy Sector In Indonesia And Malaysia date: 2021-07-30 words: 6092 flesch: 42 summary: The results of an analysis of energy company data in Indonesia show that debt to equity ratio and human economic value added have a negative and significant effect on stock returns, while economic value added and value added intellectual capital have a positive and significant effect on stock returns. Uji Normalitas, Multikolinearitas, Heterokedastisitas, dan Autokorelasi Conventional Financial Performance, Economic Value Added, Human Economic Value Added, Value Added Intellectual Coefficient And Its Impact On Stock Return Of Companies Operating In Energy Sector In Indonesia And Malaysia Anton Wijaya 229 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 31, July 2021 For energy company data in Indonesia, the probability value of the Jarque-Bera test results using residual data is 0.3611, while for the energy company data in Malaysia is 0.728417, where both values are greater than the test probability set which is equal to 0.05. keywords: accounting; analysis; anton; assets; business; capital; coefficient; companies; company; conventional; current; data; debt; economic value; effect; efficiency; energy; energy company; energy sector; equity; eva; exchange; financial; financial performance; formula; human; human economic; ilomata; impact; indonesia; indonesia stock; intellectual; intellectual capital; intellectual coefficient; international; international journal; investment; issue; journal; july; malaysia; management; measure; new; number; operating; performance; positive; ratio; regression; research; results; return; sector; significant; stock; stock return; study; tax; test; total; turnover; value; variable; volume; wijaya cache: ijtc-286.pdf plain text: ijtc-286.txt item: #32 of 135 id: ijtc-335 author: Kusrina, Bertilia Lina; Fatimah, Putri Desti Fatwah title: Liquidity, Profitability and Operational Costs on Corporate Income Tax date: 2021-10-31 words: 4321 flesch: 46 summary: To calculate corporate income tax, the company's net profit is multiplied by corporate income tax rate in rupiah, article 17 (Atina et al., 2017). One of the contributors to state revenue from the tax sector is corporate income tax. keywords: accounting; business; companies; company; corporate; corporate income; costs; current; dan; data; effect; fatimah; financial; good; higher; https://www.ilomata.org/index.php/ijtc; income; income tax; increase; indonesia; international; journal; kusrina; liquidity; model; net; operating; operational; operational costs; pajak; partial; performance; profitability; regression; research; results; revenue; rupiah; sales; significance; source; state; study; table; tax; taxation; taxes; test; value; variables cache: ijtc-335.pdf plain text: ijtc-335.txt item: #33 of 135 id: ijtc-341 author: Ardillah, Kenny; Thenia, Thenia title: Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia date: 2021-10-31 words: 9244 flesch: 37 summary: The other way around, if the investment decision doesn't influence the value of the company, it very well may be deciphered that the company as of now has a shortage on various of investments which causes a a lessening in value, accordingly diminishing the value of the company (Suryandani, 2018) Managerial ownership is the participation of the management who actively participates in making company decisions (managers, directors or commissioners) and is also given the opportunity to participate in owning company shares (shareholders). For management, this research is expected to be a reference in decision making by management, especially regarding the impact of every decision taken related to company value, increasing disclosure of corporate social responsibility, optimizing investment decision making and considering managerial share ownership so that managers, boards of directors and commissioners can participate fully active in making decisions in a company. keywords: able; accounting; activities; agency; akuntansi; analysis; ardillah; average; benefits; boards; book value; capital; choices; commissioners; companies; company; company value; corporate social; csr; dan; data; decisions; deviation; dewi; directors; environment; evidence; exchange; financial; funds; high; higher; https://www.ilomata.org/index.php/ijtc; https://www.ilomata.org/index.php/ijtc corporate; increase; indonesia; influence; information; international; investment; investment decisions; investors; items; journal; kepemilikan; keputusan; making; management; managerial ownership; managers; manufacturing; market; mean; mean value; nilai; organization; ownership; pada; parties; pengaruh; percentage; performance; period; perusahaan; positive; price; ratio; report; research; results; sampling; share; shareholders; social responsibility; standard; stock; study; tax; terhadap; test; thenia; theory; value cache: ijtc-341.pdf plain text: ijtc-341.txt item: #34 of 135 id: ijtc-352 author: Kadir MS, Abdul ; Burhannudin, Burhannudin; Khuzaini, Khuzaini; Bustani, Bustani title: Empirical Evidence from the Indonesian Stock Exchange: The Impact of Dividend Policy Decisions on Sharia Share Prices date: 2021-10-31 words: 2685 flesch: 53 summary: This study provides a theoretical contribution to a limited study that explores dividend policy with Islamic share prices in the context of the stock exchange. Dividend policy and its impact on share prices have always been a contested issue among experts (AlAli et al., 2019; Ayunku & Apiri, 2020; Jovković et al., 2021; Nambukara- Gamage & Peries, 2020). keywords: accounting; business; bustani; companies; company; data; decisions; dividend; dividend policy; economics; empirical; essential; evidence; exchange; finance; financial; findings; https://www.ilomata.org/index.php/ijtc; impact; indonesian; international; islamic; journal; management; policy; policy decisions; prices; research; share; share prices; sharia; sharia share; significant; stock; study; tax cache: ijtc-352.pdf plain text: ijtc-352.txt item: #35 of 135 id: ijtc-362 author: Aidi, Ahmadi ; Agoestyowati, Redjeki ; Susanto, Imam ; Supriyono, Supriyono; Rahman, Dinda Aulia title: Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics date: 2021-10-31 words: 4543 flesch: 32 summary: Accounting government is immovably related and influences within control structure so inside auditors certainly should have the limit in the field of government accounting so they can expect a section in engaging the execution of government accounting that is being made. The discussion in this article is about changes in government accounting, a significant change from government accounting in Indonesia is from cash-based accounting to cash-based accounting towards accruals (cash toward accruals), to full accruals. keywords: accounting; agoestyowati; aidi; approach; authority; basis; board; bookkeeping; cash; challenges; change; current; d.a; data; dynamics; essential; execution; extraordinary; financial; fiscal; global; good; government; government accounting; government bookkeeping; https://www.ilomata.org/index.php/ijtc; idea; improvement; indonesia; information; international; journal; law; monetary; money; neighborhood; norms; objective; obligation; organization; plan; policy; power; premise; private; public; quality; rahman; reform; region; related; reports; resources; response; responsibility; sap; spending; standards; state; straightforwardness; study; supriyono; susanto; system; tax; writing; year cache: ijtc-362.pdf plain text: ijtc-362.txt item: #36 of 135 id: ijtc-364 author: Satria, Hendy ; Alamsyahbana, Muhammad Isa ; Chartady, Rachmad ; Fauzi, Fauzi; Saputra, Novi Chandra title: Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia date: 2021-10-31 words: 4281 flesch: 49 summary: Companies and investors should pay attention to the experience of audit committees, independent committees, public ownership, company size and profitability, as it is has been empirically demonstrated in results management based on this. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy. keywords: accounting; alamsyahbana; audit; capital; characteristics; chartady; coefficient; committee; companies; company; company size; corporate; corporate governance; dividend; dividend policy; effect; evidence; exchange; fauzi; governance; https://www.ilomata.org/index.php/ijtc; impact; increase; independent; indonesia; international; investors; journal; manufacturing; means; members; ownership; policy; positive; profitability; profits; public; regression; research; results; saputra; satria; shareholders; size; stock; study; table; tax; tcount; test; value; variable cache: ijtc-364.pdf plain text: ijtc-364.txt item: #37 of 135 id: ijtc-367 author: Hidayati, Mainita; Andayani, Wuwuh; Kumala, Ratih; Subagiyo, Agus; Arimbhi, Pebriana title: Modernization of Administration of Parking Tax Collection with Tapping Box as A Supervision and Compliance Function of Regional Taxpayers in Bekasi City date: 2021-10-31 words: 4318 flesch: 46 summary: Moreover, the purpose of this study was to find out and analyze parking tax supervision using the Tapping Box along with the obstacles and efforts in parking tax supervision using the Tapping Box. Modernization of Administration of Parking Tax Collection With Tapping Box as a Supervision and Compliance Function of Regional Taxpayers in Bekasi City. keywords: accounting; administration; agency; bekasi; bekasi city; box; cash; city; city regional; collection; compliance; data; function; https://www.ilomata.org/index.php/ijtc; income; increase; installation; international; journal; modernization; number; obstacles; parking; parking tax; regional; regional revenue; regional taxpayers; register; research; results; revenue; study; supervision; system; tapping; tapping box; tax; tax collection; tax supervision; taxes; taxpayers; tool cache: ijtc-367.pdf plain text: ijtc-367.txt item: #38 of 135 id: ijtc-369 author: Ambarwati, Ambarwati; Sobari , Indra Sumarna ; Kristanto, Rudi title: The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City date: 2021-10-31 words: 4492 flesch: 43 summary: The problems that will be studied in this research are, how is the level of compliance of individual taxpayers in submitting annual SPT reports during the Covid-19 Pandemic, as well as what efforts and strategies are carried out by the Pondok Aren Tax Service Office, South Tangerang City in increasing tax revenues due to impact of the Covid 19 pandemic. The COVID-19 pandemic has affected tax revenues for all countries in the world, this is a challenge for countries that have targeted an increase in tax revenues in the 2021fiscal year. keywords: accounting; affected; annual; annual spt; aren; city; compliance; covid-19; covid-19 pandemic; data; economic; economy; financial; form; government; https://www.ilomata.org/index.php/ijtc; idr; impact; income; increase; individual; individual taxpayers; indonesia; international; journal; level; number; office; pandemic; people; policy; pondok; pph; reporting; revenue; service; sobari; south; spt; state; system; tangerang; tax; tax service; taxpayers; umkm; year cache: ijtc-369.pdf plain text: ijtc-369.txt item: #39 of 135 id: ijtc-373 author: Prasetiyani, Erni ; Sumidartini, Ai Nety ; Barlian, Achmad title: Financial Literacy and Inclusion Analysis of the Community of Pulau Seribu (A Case Study on Pramuka Island on the Limitations of Banking Financial Services in the Pulau Seribu) date: 2021-10-31 words: 3118 flesch: 45 summary: The problems DKI Jakarta is as the top rank in financial literacy is an indicator of the high level of welfare of its population, in addition to high financial literacy, DKI Jakarta's financial inclusion also ranks first at 94.76% while NTT province lasts at 60.63%, however, the DKI Jakarta area, which is divided into two regions, namely mainland DKI Jakarta and the Pulau Seribu, has resulted in uneven distribution of financial inclusion and experienced very different gaps. https://doi.org/10.52728/ijtc.v2i4.373 ABSTRACT: The progress of a region can be measured by the level of financial literacy of its population and financial inclusion. keywords: access; accounting; analysis; area; banking; barlian; business; case; community; credit; development; dki; economic; finance; financial; financial literacy; good; https://www.ilomata.org/index.php/ijtc; inclusion; income; indonesia; informant; international; jakarta; jasa; journal; keuangan; level; limitations; literacy; ojk; opportunities; opportunity; prasetiyani; pulau; pulau seribu; residents; seribu; services; strategy; strength; study; sumidartini; sustainable; swot; tax; threats; weaknesses cache: ijtc-373.pdf plain text: ijtc-373.txt item: #40 of 135 id: ijtc-374 author: Harjo, Dwikora title: Tracking Activities for Data Verification of Motorized Vehicles Not Re-Gisterin in Bekasi City, West Java, Indonesia date: 2021-10-31 words: 4712 flesch: 54 summary: In this study the author will analyze the effectiveness of data verification activities for Motor Vehicle Taxpayers who have not re-registered / Taxpayers have not paid Motor Vehicle Taxes in an effort to take advantage of the Regional Tax stimulus provided by the West Java Provincial Government through the Regional Revenue Agency Office, where The stimulus is in the form of providing discounts and the abolition of Motor Vehicle Tax fines and Motor Vehicle Transfers as well as Motor Vehicle Tax stimulus which aims to enable the Motor Vehicle Taxpayers to carry out their obligations to pay Motor Vehicle Tax more lightly without being burdened with late fees. Bapenda = West Java Provincial Revenue Agency In verifying the accuracy of Motor Vehicle data that has not re-registered/paid taxes, the West Java Provincial Revenue Agency through its work unit, the Bekasi City Regional Revenue Management Center (P3DW) in collaboration with local government organizations, youth organizations, academics and organizations others since 2018 have deployed the data verification officer, which they call the Search team. keywords: accounting; activities; agency; bekasi; bekasi city; city; covid-19; daerah; data; data verification; effectiveness; effort; exemption; government; harjo; https://www.ilomata.org/index.php/ijtc; indonesia; international; java; journal; kendaraan; level; motor; motor vehicle; number; office; pajak; pandemic; pendapatan; people; program; province; provincial; r>4; regional; research; results; revenue; samsat; searchers; stimulus; study; target; tax; taxes; taxpayers; tracking; transfer; vehicle; vehicle tax; verification; west; west java; year cache: ijtc-374.pdf plain text: ijtc-374.txt item: #41 of 135 id: ijtc-379 author: Natision, Alian; Anggraini, Cindy ; Rulandari, Novianita ; Agoestyowati, Redjeki title: Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 date: 2021-10-31 words: 5777 flesch: 48 summary: (Rahayu, 2010) From the description above, the phenomenon that occurs is the number of tax restitution carried out in Indonesia, one of them is PT Rama Global, and therefor the author needs to conduct a research entitled Analysis of Value-Added Tax Restitution on Exports at PT. This risk arises due to the frequent occurrence of tax restitution at PT Rama Global so that there is a greater opportunity for the Director-General of Taxes (DGT) to make fiscal corrections from the tax audit process. keywords: accounting; activities; agoestyowati; analysis; anggraini; application; author; certain; collection; company; data; directorate; efforts; entrepreneurs; excess; export; export tax; form; general; global; goods; greater; https://www.ilomata.org/index.php/ijtc; indonesia; input; international; journal; law; letter; natision; number; obligations; obstacles; output; overpayment; pajak; period; pkp; planning; policy; preliminary; process; pt rama; rama; rama global; refund; regulation; related; reporting; research; restitution; return; rulandari; services; spt; study; tax; tax restitution; taxable; taxation; taxes; taxpayers; time; triangulation; value; vat cache: ijtc-379.pdf plain text: ijtc-379.txt item: #42 of 135 id: ijtc-38 author: Iin Andrayanti title: Internal Control Analysis towards the Accounts Receivable Accounting System at STIAMI Institute date: 2019-10-30 words: 5243 flesch: 36 summary: The descriptive-analytical approach was taken to provide an adequate picture of the implementation of internal control and accounts receivable accounting in May 2013-May 2014. Based on the result of the research, internal control towards the account receivable accounting system implemented on STIAMI is quite efficient, indicated by the independence of the audit committee or the internal supervisory unit (ISU) in which are right under the head of STIAMI auspices. keywords: accounting; accounting system; accounting vol; accounts; accounts receivable; activities; analysis; andrayanti; audit; authorization; cashier; class; classes; companies; company; control; control system; cooperation; division; employees; finance; financial; functions; head; ilomata; implementation; information; institute; internal; internal control; international; journal; management; marketing; non; number; obstacles; oct; payment; performance; receipts; receivable; receivable internal; recording; regular; responsibilities; section; staff; statements; stiami; students; sub; system; tax; treasurers; vol cache: ijtc-38.pdf plain text: ijtc-38.txt item: #43 of 135 id: ijtc-380 author: Subagiyo, Agus; Nurbaity, Siti; Islah, Khikmatul; Hermawan, Rudianto; Junaidi, Ahmad title: The Effect of Taxpayer Awareness, Understanding’s Knowledge of Taxation on Compliance of Small and Medium Micro Business Taxpayers at Pratama Tax Service Office Cibitung date: 2022-02-09 words: 3921 flesch: 42 summary: The number of small and micro business taxpayers at the Cibitung Pratama Tax Office from year to year after the increase, but the high increase in the number of taxpayers is not directly proportional to the increase in taxpayer compliance in paying and notifying the tax. Low level of taxpayer compliance (Tax Compliance) in paying taxes is one of the causes of not optimal tax receipts in Indonesia (Iyer & Kaszak, 2021; Melando & Waluyo, 2013). keywords: accounting; alpha; analysis; awareness; business; business taxpayers; cibitung; compliance; dan; effect; enterprises; ghozali; hermawan; https://www.ilomata.org/index.php/ijtc; independent; influence; international; islah; journal; junaidi; kepatuhan; knowledge; medium; medium micro; micro; model; msmes; nubaity; number; office; pajak; pengaruh; positive; pratama; pratama cibitung; pratama tax; regression; research; results; service; significant; small; subagiyo; table; tax; tax service; taxation; taxes; taxpayer awareness; taxpayer compliance; taxpayers; test; understanding; value; variables; wajib cache: ijtc-380.pdf plain text: ijtc-380.txt item: #44 of 135 id: ijtc-39 author: Jonrisman Sinaga; Machfud Sidik title: Analysis of Increase in Non-Taxable Income (NTI) in relation with Implementation of Equality Principles and Taxation Base Principles date: 2019-10-30 words: 2916 flesch: 50 summary: The problem that faces in implementation of Non-Taxable Income, First, Non-Taxable Income equalized the condition of taxpayer except marital status and numbers of dependents. Oct 2019 http://www.pajak.go.id/ Analysis of Increase in Non-Taxable Income (NTI) in relation with Implementation of Equality Principles and Taxation Base Principles Sinaga, Sidik Second, Non-Taxable Income assumes as if all people do not need education expenses. keywords: accounting; analysis; article; base; concept; database; education; equality; government; ilomata; implementation; income; increase; individual; international; journal; kena; non; nontaxable; nti; oct; pajak; penerimaan; penghasilan; people; person; power; principles; relation; result; revenue; sidik; simplicity; sinaga; taxable; taxable income; taxation; taxpayer; vol; year cache: ijtc-39.pdf plain text: ijtc-39.txt item: #45 of 135 id: ijtc-40 author: Ratih Kumala title: Factors That Influence MSME Taxpayers' Willingness to Pay Tax After the Implementation of the Government Rules Number 23 of 2018 date: 2019-10-30 words: 3975 flesch: 48 summary: The constant value is 0.727 and has a positive sign indicating that if the five independent variables (awareness of paying taxes, knowledge of tax regulations, understanding of tax regulations, quality of tax services, and financial conditions) value is zero, then the value of paying tax remains fixed at 0.727%. Taxpayers who are unable to understand tax regulations tend to be disobedient. keywords: accounting; awareness; business; coefficient; conditions; effect; factors; financial; government; ilomata; implementation; increase; influence; international; journal; knowledge; kumala; model; msme; msme taxes; msme taxpayers; number; obligations; oct; pajak; positive; quality; regression; regulations; research; results; revenue; rules; service; significant; study; tax; tax regulations; taxation; taxes; taxpayers; understanding; value; variables; vol; willingness cache: ijtc-40.pdf plain text: ijtc-40.txt item: #46 of 135 id: ijtc-409 author: Fahriyah, Aramia; Andayani, Wuwuh ; Yoseph, Rochland ; Nurwibowo, S. Penta ; Irawan, Wendy title: Strategies for Maintaining Tax Compliance of SMEs During Covid-19 Pandemic by Using Supply Chain Management Integration Approach date: 2022-01-31 words: 5078 flesch: 46 summary: Embedded innovation This implies a close integration between tax environment supply chain begins on the drawing board. Nowadays, since the pandemic of COVID-19 has happened, Indonesian tax revenue, especially from SMEs was more and more not optimal. keywords: accounting; analysis; andayani; approach; authority; business; chain; chain management; compliance; country; covid-19; covid-19 pandemic; customer; data; dgt; economic; economy; end; enterprises; environment; fahriyah; government; https://www.ilomata.org/index.php/ijtc; impact; implementation; indonesia; integration; international; international journal; irawan; journal; life; management; management integration; medium; micro; need; new; nurwibowo; pandemic; percent; performance; pph; production; related; research; revenue; scm; situation; sized; small; smes; state; strategies; study; supply; supply chain; sustainable; system; tax; tax compliance; taxation; terms; time; value; yoseph cache: ijtc-409.pdf plain text: ijtc-409.txt item: #47 of 135 id: ijtc-41 author: Rudi Hartasetiadi; Machfud Sidik title: Analysis on Exchange of Information (EOI) to Increase the Quality of Investigation on Beneficial Owner Dispute (BO) According to Verdict of Tax Court from 2013 to 2015 in Directorate of Objection and Appeal date: 2019-10-30 words: 4555 flesch: 31 summary: Meanwhile, the obstacles that can be found in utilizing Exchange of Information in order to increase the quality of tax auditing on beneficial owner disputes are human resources, i.e, quality and quantity of auditor that still considered less competent, Directorate General of Taxation has not had competent database, there are not yet any regulations about auditing technique about beneficial owner disputes, limited period, low obedience of taxpayers, different interpretations between judges about beneficial owner 30 | Ilomata International Journal of Tax & Accounting Vol. Efforts that could be done to support EOI usage in increasing the quality of tax auditing and beneficial owner dispute are to increase the quality of investigator human resource, forming a competent database system, increase the knowledge awareness of taxpayers, arranging regulation about direction of investigation technique on beneficial owner dispute, adding length of investigation period, arranging a clear law about beneficial owner in determining which has more authority in Indonesia's law and regulation—Minister of Finance Regulation, increasing the cooperation with Tax Treaty cooperating countries or OECD and harmonizing the coordination among internal DGT units (Michalos, 2019) 34 | Ilomata International Journal of Tax & Accounting Vol. 1 keywords: accounting; analysis; appeal; auditing; beneficial; beneficial owner; competent; countries; country; court; database; directorate; dispute; eoi; exchange; general; hartasetiadi; human; ilomata; information; international; investigation; journal; law; obedience; objection; owner; owner dispute; quality; regulation; research; tax; tax court; taxation; taxpayer; technique; treaty; usage; verdict; vol cache: ijtc-41.pdf plain text: ijtc-41.txt item: #48 of 135 id: ijtc-412 author: Irawati, Irawati; Darmawan, Hendra ; Sofyan, Muhammad ; Serebryakova, Tatiana title: The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo date: 2022-01-31 words: 5261 flesch: 44 summary: The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e- invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues. Previous researches discussed e-Faktur and tax receipts using moderating variables or connecting variables to test between the independent variable and the https://www.ilomata.org/index.php/ijtc The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo Irawati, Darmawan, Sofyan, Serebryakova 4 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc dependent variable, while the variables used by the researcher are only the independent variable and the dependent variable and the effect of VAT Revenue on tax revenues (Anggia, 2019; Nurtin et al., 2021; Sulistyowati et al., 2020). keywords: accounting; analysis; application; coefficient; compliance; constant; country; dan; darmawan; data; dependent; development; direktorat; economic; effect; effectiveness; entrepreneur; entrepreneur compliance; faktur; https://www.ilomata.org/index.php/ijtc; implementation; income; increase; indonesia; information; international; invoice; invoicing; irawati; jenderal; journal; kepatuhan; kpp; level; pajak; pasar; person; person compliance; pkp; policy; pratama; public; rebo; receipts; regression; research; results; revenue; serebryakova; services; significant; simultaneous; sofyan; source; state; study; system; table; tax; taxable; taxable entrepreneur; taxable person; taxation; taxes; taxpayers; test; use; value; variable; vat; vat receipts; vat revenue; yang cache: ijtc-412.pdf plain text: ijtc-412.txt item: #49 of 135 id: ijtc-42 author: Meilani, Meilani; Pandoyo, Pandoyo title: The Influence of Account Receivable for Inventory of Income before Tax date: 2019-10-30 words: 2808 flesch: 50 summary: Company for the policy which affect the number of account receivable finally affect to the company profitability too. Therefore, generally, account receivable occurs as a consequence of giving money loans to the other individual, company, organization or the other transaction which creates a relation between the party who give loans 39 | Ilomata International Journal of Tax & Accounting Vol. keywords: account; account receivable; accounting; activity; assets; audit; business; cash; company; control; effect; employee; good; hypothesis; ilomata; income; influence; internal; international; inventory; journal; leadership; management; meilani; oct; organization; pada; pandoyo; percentage; performance; receivable; research; result; significant; tax; test; time; variable; vol; work cache: ijtc-42.pdf plain text: ijtc-42.txt item: #50 of 135 id: ijtc-420 author: Nugraha, Ryan; Balogun, Paul title: Climate Change, Carbon Tax, and the Indonesian Directorate General of Taxes Preparedness in Implementing the New Carbon Tax date: 2022-01-31 words: 5024 flesch: 47 summary: Japan's experience can be applied in Indonesia as a best practice in implementing carbon tax in 2022, especially in the government readiness. The author provides a qualitative analysis to understand awareness about climate change, carbon tax, and tax authority's readiness in enacting the new carbon tax law in April 2022. keywords: accounting; april; author; awareness; bologun; cap; carbon; carbon tax; causes; change; climate; climate change; co2e; coal; country; dgt; directorate; emissions; employees; energy; environment; equivalent; gas; general; global; government; greenhouse; https://www.ilomata.org/index.php/ijtc; implementation; inconsistent; indonesia; information; international; january; japan; journal; largest; law; ministry; new; new carbon; nugraha; office; open; percent; policy; preparedness; primary; qualitative; question; readiness; research; resources; responses; revenue; simatupang; small; study; tax; tax nugraha; taxes; ton; trading; usd; world; year cache: ijtc-420.pdf plain text: ijtc-420.txt item: #51 of 135 id: ijtc-421 author: Rofiyanti, Eka; Lestari, Ika Muji; Davronov, Istamkhuja Olimovich ; Natision, Alian; Krishantoro, Krishantoro title: Strategy of Advertising Tax Collection in the Digitalization Era on Badan Pendapatan Daerah of DKI Jakarta date: 2022-01-31 words: 5472 flesch: 42 summary: In addition to collecting data, the DKI Jakarta Regional Revenue Agency is also optimizing the implementation of LED billboards because they are considered an opportunity to increase billboard tax revenues in the digitalization era (Wulandari et al., 2017). To increase billboard tax revenue in the digitalization era, namely the lack of supervision and procedures in the development and extension of billboards so that illegal billboards are still rampant or without official permission from the DKI Jakarta Bapenda. keywords: accounting; advertisement; advertisement tax; advertising; advertising tax; agency; akuntansi; analisis; asli; badan; bapenda; billboard; billboard tax; billboard taxpayers; challenges; collection; collection strategy; daerah; dan; data; davronov; development; digitalization; digitalization era; dki; dki jakarta; era; https://www.ilomata.org/index.php/ijtc; increase; information; international; jakarta; journal; krishantoro; led; lestari; media; natision; obligations; pajak; pendapatan; people; products; public; regional; reklame; revenue; rofiyanti; social; strategies; strategy; study; target; tax; tax collection; tax revenue; taxes; taxpayers; technology; terhadap cache: ijtc-421.pdf plain text: ijtc-421.txt item: #52 of 135 id: ijtc-422 author: Kumala, Ratih; Abu Bakar, Ibrahim title: Evaluation of the Utilization of Tax Incentive Policies during the Covid-19 Pandemic in the Framework of National Economic Recovery date: 2022-01-31 words: 4460 flesch: 46 summary: The purpose of this study is to find out and analyze the evaluation of the utilization of tax incentive policies during the covid-19 pandemic in the framework of national economic recovery. In the evaluation of the utilization of tax incentive policies during the Covid-19 pandemic, it was explained that this tax revenue is one of the many state revenues that participate in supporting the nation and the country. keywords: accounting; achievement; bakar; budget; countries; covid-19; covid-19 pandemic; dalam; dan; development; dgt; economic; economic recovery; economy; efforts; evaluation; final; finance; framework; government; health; https://www.ilomata.org/index.php/ijtc; idr; impact; incentive; incentive policies; income; income tax; indonesia; information; insentif; international; jurnal; kebijakan; kumala; law; masa; msmes; national; national economic; number; offices; pajak; pandemic; policies; policy; program; realization; recovery; regional; research; revenue; state; system; target; tax; tax incentive; taxation; taxes; taxpayers; utilization; vat; world; year cache: ijtc-422.pdf plain text: ijtc-422.txt item: #53 of 135 id: ijtc-423 author: Rahmi, Notika; Gangodawilage, Damith title: SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era date: 2022-01-31 words: 6632 flesch: 38 summary: With the innovation in tax administration services, taxpayers are given convenience, get cost efficiency and get real time in terms of carrying out tax obligations which include registration, payment and tax reporting (Faúndez-Ugalde et al., 2020; Olivares, 2018). The purpose of this study is to analyze what are the strengths, weaknesses, opportunities and threats in the implementation of tax administration innovations in Indonesia in the Digitalization Era. keywords: able; accounting; administration; administration innovation; administration system; analysis; application; authorities; business; changes; company; compliance; countries; dan; data; development; dgt; digitalization; digitalization era; director; directorate; electronic; employees; era; face; factors; field; filling; following; function; gangodawilage; general; government; help; https://www.ilomata.org/index.php/ijtc; human; implementation; increase; indonesia; indonesian tax; information; innovation; international; invoices; journal; management; manual; new; number; online; opportunities; opportunity; pajak; policy; process; public; rahmi; realization; registration; regulation; reporting; research; resources; revenue; sector; services; spt; state; strengths; study; swot; system; target; tax; tax administration; taxation; taxes; taxpayers; technological; technology; terms; time; use; users; weaknesses cache: ijtc-423.pdf plain text: ijtc-423.txt item: #54 of 135 id: ijtc-428 author: Novianita Rulandari; Haryati, Setya ; Kommer, Victor Van ; Agustina, Dwi ; Prihandini, Diana title: The Effectiveness of Using the Application of Coverage Management System (SIMPAN) at the Madya Tax Office Bekasi, West Java, Indonesia date: 2022-03-01 words: 6019 flesch: 33 summary: In addition, the management and administration of taxpayer files are digital, so the performance of Bekasi Madya Tax Office employees in completing work is expected to increase. How is the effectiveness of the Archives Management System Application (SIMPAN) in improving the performance of Bekasi Madya Tax Office employees. keywords: accounting; achievement; administration; agustina; analysis; application; archives; archives management; author; bekasi; bekasi madya; campbell; coverage; coverage management; covid-19; dan; data; directorate; documents; easier; effectiveness; employees; general; goals; haryati; https://www.ilomata.org/index.php/ijtc; implementation; indonesia; informants; information; internal; international; interviews; java; journal; kommer; kpp; level; madya; madya tax; management; management system; monitoring; office; office bekasi; office employees; overall; pajak; performance; prihandini; program; public; report; research; rulandari; satisfaction; service; simpan application; spt; study; success; supervision; system; system application; target; tax; tax office; taxes; taxpayer; technology; terms; theory; time; use; verbatim; west; work cache: ijtc-428.pdf plain text: ijtc-428.txt item: #55 of 135 id: ijtc-429 author: Harjo, Dwikora; Salleh, Fauzilah title: Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia date: 2022-03-01 words: 5253 flesch: 35 summary: Janika and friends also conducted research on the implementation of electronic SPT reporting in the Bintan area in 2019 with the title Analysis of Tax Policy Implementation Regarding Annual https://www.ilomata.org/index.php/ijtc Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia Harjo and Salleh 96 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Electronic Notification Letters (e-SPT) at the Bintan Pratama Tax Service Office with research results in the process of implementing tax policies Regarding the annual electronic notification letter (e-SPT) at the Bintan Pratama Tax Service Office, it has been running as expected, but researchers find that there are still taxpayers who do not understand the procedure for filling out this electronic notification letter (Janika et al., 2019). One of the areas in Indonesia that experiences ups and downs in receiving SPT reporting is the Cileungsi Pratama Tax Service Office, Bogor Regency, West Java Province, Indonesia. keywords: accounting; analysis; annual; annual tax; author; cileungsi; compliance; conditions; dan; data; disposition; electronic; filing; harjo; https://www.ilomata.org/index.php/ijtc; implementation; individual; individual taxpayers; indonesia; informants; international; journal; juta; kepatuhan; kpp; kpp pratama; obligations; obstacles; office; orang; pajak; pelayanan; pengaruh; perpajakan; personal; personal tax; policies; policy; policy implementation; pratama; pratama cileungsi; pratama tax; pribadi; public; reporting; reporting policy; research; returns; revenue; salleh; service; social; spt; spt reporting; standards; state; study; tax; tax payer; tax reporting; tax returns; tax service; taxes; taxpayers; terhadap; van; variables; wajib; year cache: ijtc-429.pdf plain text: ijtc-429.txt item: #56 of 135 id: ijtc-434 author: Aidi, Ahmadi; Sayuthi, Sayuthi; Susanto, Imam ; Junaidi, Ahmad; Abdurohim, Abdurohim title: The Effect of Competencies and Independence Internal Auditors on Internal Audit Quality: The Theoretical Review Approach date: 2022-03-28 words: 6603 flesch: 28 summary: Researchers want to know how much influence the Competencies and independence of the quality of internal audit: Theoretical Review Approach RESULT AND DISCUSSION The Competencies is a person's ability that can be observed including the knowledge, skills, and abilities in completing a job or task in accordance with established performance standards The independence of internal auditors is freedom from conditions that threaten objectivity both individually and the ability of internal audit activities in carrying out their responsibilities in unusual ways, as well as in formulating and expressing opinions. The definition of internal auditor independence is independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. keywords: abdurohim; ability; accounting; activities; activity; aidi; apip; approach; attitude; audit; audit quality; auditing; auditor independence; auditors; behavioral; capability; characteristics; company; competencies; competency; control; development; effect; effective; effectiveness; free; freedom; functions; government; https://www.ilomata.org/index.php/ijtc; independence; indicators; individual; information; interest; internal; internal audit; international; job; journal; junaidi; knowledge; level; management; objectivity; organization; parties; people; performance; personal; procedia; processes; professional; program; public; quality; reporting; research; responsibilities; results; review; sayuthi; sciences; skills; social; standards; susanto; tax; theoretical; unbiased; unit; work cache: ijtc-434.pdf plain text: ijtc-434.txt item: #57 of 135 id: ijtc-44 author: Suherman, Jajang title: The Awareness and Compliance Analysis Taxpayer Identification Number date: 2020-03-31 words: 8983 flesch: 41 summary: The low level of education will be a chance to take lazy taxes to carry out tax obligations because of their lack of understanding of the taxation system that has been implemented. The assumption of the management and ownership of the NPWP is considered sufficient and incriminated for employees Provide convenience in all matters fulfillment of tax obligations and improve the quality of service to taxpayers. keywords: academic; accordance; accounting; administration; analysis taxpayer; awareness; business; certain; compliance; compliance analysis; data; education; employees; factors; form; function; general; government; high; identification number; ilomata; implementation; income; income tax; indonesia; information; international; journal; knowledge; law; level; logistics; management; management indonesia; march; means; npwp; number; obligations; ownership; payment; permanent; person; personal; personnel; provisions; regulations; reporting; rights; school; self; service; socialization; state; stimlog; study; subject; suherman; system; tax administration; tax obligations; taxation; taxation administration; taxation obligations; taxation regulations; taxes; taxpayer; taxpayer awareness; taxpayer compliance; taxpayer identification; taxpayer understanding; understanding; vol; year cache: ijtc-44.pdf plain text: ijtc-44.txt item: #58 of 135 id: ijtc-442 author: Hidajat, Koerniawan ; Fidad Nurul Islam, Fais Datul title: Trust Analysis, Service Quality on Purchase Interest, Atome Payment Moderation date: 2022-04-30 words: 5502 flesch: 53 summary: Based on research conducted by Rafidah (2017) says that security has a positive effect on consumer buying interest at Lazada's online store. Anwar and Afifah (2018) also explained that security has a positive effect on consumer buying interest on the Lazada online site.(Sarjita, 2020, p.75). keywords: ability; accounting; analysis; atome; atome payment; bata; bisnis; business; buying; consumer; covid-19; dan; data; digital; discussion; ease; effect; et al; factor; hidajat; https://www.ilomata.org/index.php/ijtc; hypothesis; ilomata; influence; information; interest; international; international journal; islam; journal; method; moderation; money; online; pandemic; payment; payment moderation; pengaruh; people; pls; population; positive; product; purchase; purchase interest; quality; relationship; reliability; research; respondents; results; sample; satisfaction; security; service; service quality; shoes; shopping; significant; statistic; study; system; table; tax; terhadap; testing; transactions; trust; trust analysis; use; value; variable cache: ijtc-442.pdf plain text: ijtc-442.txt item: #59 of 135 id: ijtc-443 author: Kusyeni, Raden; Pandoyo, Pandoyo; Kumala, Ratih ; Sofyan, Mochamad title: Finance Technology Innovation in the Finance Sector: The Role of E-money on Increasing Tax Revenue date: 2022-04-30 words: 5626 flesch: 46 summary: Practically all significant banks in Indonesia presently have e-cash administrations, for example, Mandiri e-cash, BRI Brizzi, BNI Tapcash, BCA Flazz, and furthermore T-cash which is a result of the media communications organization, Telkomsel. The principle distinction is that e-cash clients don't have to give their credit or charge card data while executing. keywords: accounting; administrations; advancement; area; article; assessment; authority; bank; business; card; cash; charge; chen; china; clients; computerized; corporate; data; development; dgt; different; economic; economy; electronic; electronic money; et al; evidence; example; exchanges; expense; exploration; finance; finance sector; finance technology; financial; fintech; framework; government; guidelines; help; https://www.ilomata.org/index.php/ijtc; income; individuals; indonesia; information; innovation; installment; instruments; international; journal; kumala; kusyeni; light; local; monetary; money; non; organizations; p2p; pandoyo; pay; public; research; revenue; review; role; sector; social; society; sofyan; state; tax; tax revenue; technology; technology innovation; time; transactions; utilization cache: ijtc-443.pdf plain text: ijtc-443.txt item: #60 of 135 id: ijtc-453 author: Sunarmin, Sunarmin; Junaidi, Ahmad title: Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors date: 2022-04-30 words: 3766 flesch: 34 summary: The results of Nurhayati's research (2018) that partially Locus of Control has a significant positive effect on auditor https://www.ilomata.org/index.php/ijtc Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors Sunarmin and Junaidi 187 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc performance, Auditor Integrity has a significant positive effect on Auditor performance, Leadership style has a significant positive effect on auditor performance. Internal auditor performance measurement uses the Balanced Scorecard which suggests aspects of internal audit performance measurement into perspective: innovation and learning to answer the question of whether internal audit is able to continuously improve and create value, internal audit process to answer questions in which areas of internal audit has expertise, management/ auditee adaptation of customer perspective is to answer the question of how the customer views internal audit, the board/audit committee adapts from a financial perspective to answer the question of how internal audit views stakeholders. keywords: acceptance; accountants; accounting; auditor; auditor performance; books; company; control; data; effect; experience; field; financial; good; governance; https://www.ilomata.org/index.php/ijtc; information; internal; international; journal; junaidi; knowledge; leadership; literature; management; organizations; performance; positive; professional; professional skepticism; public; report; research; researchers; results; review; role; significant; skepticism; skill; society; standards; statements; study; style; sunarmin; tax; technology; theory; understanding; unified; use; valid; work cache: ijtc-453.pdf plain text: ijtc-453.txt item: #61 of 135 id: ijtc-456 author: Keman, Mainita Hidayati; Putri , Cintya Safira ; Andayani , Wuwuh ; Priyanda, Vandyarman Mulya title: An Analysis of the Effectiveness of the Policy of Allocation on Income Tax Incentive Covered by the Government in the Context of Handling Corona Virus Disease 2019 (A Case Study of West Bekasi KPP Pratama in 2020) date: 2022-04-30 words: 5871 flesch: 47 summary: NO Source: Data Processing Section, West Bekasi KPP Pratama If viewed from the perspective of overall taxpayers in this Policy, based on the data from West Bekasi KPP Pratama and through interviews with informants 1,2,3,4,5; it can be seen that only 452 applicants were approved for income tax incentives of Article 21 of this DTP and there are 1,119 KLUs that have received PPh 21 DTP Incentive facilities registered at West Bekasi KPP Pratama. There are studies regarding the analysis of tax incentive policies in the midst of the COVID-19 outbreak in Indonesia and Indonesia's tax policy in response to the COVID-19 Crisis (Kumala & Junaidi, 2020; Kumar & Aribowo, 2021; Padyanoor, 2020; Sarjono, 2021; Song et al., 2020). keywords: accounting; advantage; allocation; analysis; andayani; applicants; article; bekasi; bekasi kpp; case; companies; company; context; corona; covid-19; covid-19 pandemic; dalam; dan; data; disease; dtp; dtp incentive; effectiveness; employees; face; government; handling; hidayati; https://www.ilomata.org/index.php/ijtc; incentives; income; income tax; indonesia; information; international; interviews; journal; kpp; kpp pratama; media; new; number; obstacles; pajak; pandemic; policies; policy; pph; pratama; priyanda; public; putri; realization; research; results; socialization; study; tax; tax incentives; taxation; taxes; taxpayers; theory; virus; west; west bekasi cache: ijtc-456.pdf plain text: ijtc-456.txt item: #62 of 135 id: ijtc-461 author: Agustina, Dwi; Angky, Yosua Richard ; Zaini , Johansyah title: Analysis of Tax Policy Strategies Related to Dividend Tax in an Effort to Increase Investors at the Primary Tax Office of Menteng Dua, Jakarta date: 2022-04-30 words: 4297 flesch: 50 summary: To analyze the implementation of tax policy strategies related to dividend tax in an effort to increase the number of investors in the Primary Tax Office of Menteng Dua, Jakarta using SWOT analysis. , the authors draw conclusions from this study regarding the analysis of tax policy strategies related to dividend tax in efforts to increase investors in The Primary Tax Office of Menteng Dua, Jakarta as follows: keywords: accounting; agustina; analysis; angky; business; campaign; cipta; covid-19; data; dividend tax; dua; economy; effort; et al; finance; government; https://www.ilomata.org/index.php/ijtc; impact; implementation; increase; indonesia; international; investors; jakarta; journal; kerja; management; media; menteng; menteng dua; minister; number; obstacles; organizational; pandemic; people; performance; policies; primary tax; regulation; related; research; social; special; strategies; strategy; study; systems; tax; tax office; tax policy; tax strategy; undang; zaini cache: ijtc-461.pdf plain text: ijtc-461.txt item: #63 of 135 id: ijtc-462 author: Pohan, Chairil Anwar ; Rahmi, Notika ; Arimbhi, Pebriana ; Junaidi, Ahmad title: Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion date: 2022-04-30 words: 11653 flesch: 41 summary: However, the AEoI also has many obstacles and challenges, especially since Indonesia is a developing country that continues to strive to meet global standards for exchanging tax information between countries, as explained below: 1) Therefore, Indonesia as a developing country requires time, large costs, and quality resources to be able to compete with the capabilities of developed countries in the AEoI. Fourth, the complexity of converting tax revenue data: Recently, the Directorate General of Taxes (DGT), which was initially quite confident, is confused about following up on taxation data or information obtained from hundreds of partner jurisdictions. keywords: access; accounting; aeoi; aeoi data; agreement; aldo; arimbhi; authorities; authority; authorized; automatic; automatic exchange; avoidance; banking; common; coordination; countries; country; court; covid-19; crs; cts; data; data exchange; dgt; different; directorate; effectiveness; effectives; end; evasion pohan; exchange; existence; finance; financial; financial information; foreign; forum; general; global; government; https://www.ilomata.org/index.php/ijtc; https://www.ilomata.org/index.php/ijtc automatic; ilomata international; implementation; income; increase; indonesia; information; information data; information exchange; information review; institutions; international; international journal; journal; junaidi; jurisdictions; law; letter; number; official; ojk; pajak; pandemic; partner; partner countries; perspective; pohan; potential; practices; pricing; purposes; quality; rahmi; readiness; reciprocity; regulation; related; reporting; request; research; results; revenue; review; rules; second; socialization; source; spontaneous; standard; state; system; tax; tax authorities; tax avoidance; tax evasion; tax information; tax revenue; taxation; taxes; taxpayers; technology; time; transactions; transfer; transmission; use; year cache: ijtc-462.pdf plain text: ijtc-462.txt item: #64 of 135 id: ijtc-463 author: Vitasia, Vita; Ratna, Trie Andari ; Harjo, Dwikora; Oktavia, Erika title: Strategy for Improving Taxpayer Compliance through the Giving of Tax Incentives PPh 21 Borne by the Government during the Covid-19 Pandemic at KPP Pratama Bekasi Utara date: 2022-04-30 words: 4960 flesch: 47 summary: Strategy for Improving Taxpayer Compliance through the Giving of Tax Incentives PPh 21 Borne by the Government during the Covid-19 Pandemic at KPP Pratama Bekasi Utara. Keywords: Compliance,Strategy,Tax Incentives. keywords: accounting; actions; analysis; approach; authorities; bekasi; coherent; compliance; covid-19; covid-19 pandemic; dan; data; enforcement; finance; giving; government; harjo; https://www.ilomata.org/index.php/ijtc; identification; ilomata; impact; incentives; incentives pph; income; indonesia; international; journal; kpp; kpp pratama; lack; minister; north; number; oktavia; pajak; pandemic; policy; pph; pratama; pratama bekasi; problems; provision; public; ratna; realization; regulation; reporting; research; results; social; state; strategy; study; tax; tax compliance; tax incentives; taxpayer; taxpayer compliance; use; utara; vitisia cache: ijtc-463.pdf plain text: ijtc-463.txt item: #65 of 135 id: ijtc-466 author: Agung , Panji Harapan ; Andayani , Endro ; Kumala, Ratih title: Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) date: 2022-04-30 words: 4554 flesch: 44 summary: Revenue Target Realization of PMSE VAT 2020 (Period July-December) IDR 729.421.803.000 IDR 731.418.896.996 2021 (Period January-June) IDR 1.444.976.953.000 IDR 1.646.966.171.686 2021 (Period July-December) IDR 1.744.491.954.000 IDR 2.256.323.359.505 Total 2021 IDR 3.918.890.710.000 IDR 4.634.708.428.187 Source: Secondary Data, The Data Quality Assurance Section It is known that the realization of PMSE VAT receipts in the first semester of 2021 reached IDR1,646,966,171,686 and semester 2 amounted to IDR2,256,323,359,505. The formula calculates it: The criteria for assessing the effectiveness of PMSE VAT collection is that the higher the effectiveness ratio, it describes the better regional capabilities shown in the table below: Table 3 Effectiveness Assessment Criteria Source: Kepmendagri No.690.900.327 keywords: accounting; actors; agung; andayani; article; asing; badan; badora; business; collection; collectors; countries; covid-19; dan; data; december; digital; economic; effectiveness; electronic; era; finance; financial; foreign; government; https://www.ilomata.org/index.php/ijtc; idr; implementation; increase; indonesia; international; journal; july; kpp; kpp badan; kpp badora; kumala; new; normal; number; orang; pandemic; period; pmk-48; pmse; pmse vat; policy; provisions; quality; receipts; research; revenue; section; semester; source; systems; table; tax; trading; vat; year cache: ijtc-466.pdf plain text: ijtc-466.txt item: #66 of 135 id: ijtc-475 author: Priyono, Totok; Wulandari, Fika ; Rofiyanti, Eka; Agustina, Dwi title: Analysis of Community Participation in Paying Motor Vehicles Tax through e-Samsat Service during Covid Pandemic at the Samsat Office in Jakarta Utara date: 2022-05-09 words: 5187 flesch: 47 summary: Page No. 226-235 226 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Analysis of Community Participation in Paying Motor Vehicles Tax through e-Samsat Service during Covid Pandemic at the Samsat Office in Jakarta Utara Totok Priyono 1 , Fika Wulandari 2 , Eka Rofiyanti 3 , Dwi Agustina 4 1234 Analysis of Community Participation in Paying Motor Vehicles Tax through e-Samsat Service during Covid Pandemic at the Samsat Office in Jakarta Utara. keywords: accounting; agustina; analysis; atm; community; cooperation; covid; covid-19; daerah; dan; data; development; dki; government; https://www.ilomata.org/index.php/ijtc; ilomata; implementation; indonesia; information; international; jakarta; jakarta samsat; journal; long; management; media; motor; motor vehicle; north; number; online; pajak; pandemic; participation; parties; payment; people; perpajakan; police; priyono; process; public; regional; research; revenue; rofiyanti; samsat; samsat office; samsat service; samsat system; service; service system; social; state; stnk; system; tax; taxes; taxpayers; technology; time; utara; vehicle; vehicle tax; wajib; wulandari cache: ijtc-475.pdf plain text: ijtc-475.txt item: #67 of 135 id: ijtc-476 author: Wulandari, Winda; Teron, Fransiskus Christanto Kia ; Agustina, Dwi; Rofiyanti, Eka title: Evaluation of the Implementation of Tax Incentive Policy for Small and Medium Enterprises Affected by the Covid-19 Pandemic at the Tax Service Office Pratama Koja Utara Jakarta date: 2022-05-09 words: 5834 flesch: 48 summary: The use of tax incentive policies can at least provide relief on the Evaluation of the Implementation of Tax Incentive Policy for Small and Medium Enterprises Affected by the Covid-19 Pandemic at the Tax Service Office Pratama Koja Utara Jakarta Wulandari, Teron, Agustina, and Rofiyanti 218 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc expenditure burden of MSME actors during the COVID-19 Pandemic (Chen et al., 2022). The provision of tax incentive policies for MSME taxpayers, on the one hand, can ease the burden of spending but, on the other hand, reduce state revenues (Wan et al., 2022). keywords: accounting; actors; adequacy; advantage; affected; agustina; business; case; community; covid-19; covid-19 pandemic; dan; data; economic; economy; effectiveness; efficiency; enterprises; evaluation; final; finance; goals; government; https://www.ilomata.org/index.php/ijtc; ilomata; impact; implementation; incentive policy; incentives; income; income tax; indonesia; information; insentif; international; jakarta; journal; koja; koja tax; kpp; medium; msme; msme taxpayers; number; office; pajak; pandemic; pmk; pmk.03/2020; policies; policy; pph; pratama; pratama koja; pratama tax; program; provision; public; regulation; research; results; rofiyanti; sector; service; service office; small; social; socialization; tax; tax incentive; tax service; taxes; taxpayers; teron; umkm; utara; wulandari cache: ijtc-476.pdf plain text: ijtc-476.txt item: #68 of 135 id: ijtc-49 author: Dyah Pramesti Nur Azizah; Mohamad Hasanudin; Toni Hartono title: The Effect of Accounting Information Systems (AIS), Leadership Style, Motivation, and Working the environment on the Employee’s Performance at Badan Keuangan Daerah (BKUD) Regency Semarang date: 2020-03-31 words: 3089 flesch: 40 summary: Accounting information systems relevant to the field of work will support employee performance. Leadership style influence on employee performance. keywords: accounting; accounting information; ais; azizah; badan; better; bkud; company; daerah; effect; employee; employee performance; environment; factors; hartono; hasanudin; ilomata; influence; information; information systems; international; journal; keuangan; leadership; leadership style; motivation; organization; performance; process; regency; results; semarang; significant; study; style; subordinates; systems; tax; variable; vol; working cache: ijtc-49.pdf plain text: ijtc-49.txt item: #69 of 135 id: ijtc-494 author: Rachmadani, Wulan; Suhardjanto, Djoko ; Setiawan, Doddy; Rosadi, Samsul title: COVID-19 Budget Refocusing: Evidence from Indonesia date: 2022-07-31 words: 7055 flesch: 46 summary: This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. Regional budget re-focusing is an effort to cope with the financial problems for motivating the business world. keywords: accounting; activities; allocation; budget; budget refocusing; budgeting; care; cases; countries; covid-19; covid-19 budget; data; death; death rate; economic; economic impact; effect; et al; evidence; expenditure; finance; financial; fiscal; focusing; government; government budget; handling; health; health expenditure; https://www.ilomata.org/index.php/ijtc; ilomata; impact; indonesia; influence; international; java; journal; june; lassa; level; management; pandemic; partial; patients; people; policies; policy; process; public; rachmadani; rate; recapitulation; recovery; recovery rate; regional; regional budget; regional government; research; results; review; rosadi; setiawan; shows; significant; social; social expenditure; stability; study; suhardjanto; table; tax; test; treatment; treatment rate; value; variables; year cache: ijtc-494.pdf plain text: ijtc-494.txt item: #70 of 135 id: ijtc-500 author: Bulkia, Sri; Burhannudin; Kurniaty, Kurniaty; Rahmah, Alpia ; Abdan, Mustaghfiri title: Empirical Evidence from the Indonesia Stock Exchange: The Influence of Debt to Equity Ratio (DER) and Return on Equity (ROE) on Sharia Stock Prices date: 2022-07-31 words: 4289 flesch: 57 summary: Stock prices are a crucial reference before investing in the capital market (Atems & Yimga, 2021; Huang & Liu, 2021; Tao et al., 2022). This means that stock prices will continue to fluctuate (up and down), which can be caused by internal or external factors. keywords: abdan; accounting; bulkia; burhannudin; companies; company; criteria; dan; data; debt; der; effect; empirical; equity; equity ratio; evidence; exchange; finance; financial; ilomata; increase; index; indonesia; indonesia stock; influence; information; international; investors; islamic; islamic stock; jakarta; journal; kurniaty; prices; rahmah; ratio; regression; research; return; roe; shares; sharia; sharia stock; sig; significance; stock; stock exchange; stock prices; study; table; tax; value cache: ijtc-500.pdf plain text: ijtc-500.txt item: #71 of 135 id: ijtc-501 author: Wahyudin, Dian; Tyas, Indriani Rahayuning ; Atmojo, Anwar ; Andrayanti, Iin ; Julina, Faizah title: The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4) date: 2022-07-31 words: 6789 flesch: 45 summary: The definition of tax audit is a series of activities to seek, collect, data and other information process, to test compliance with tax obligations and for other purposes, in the context of implementing the provisions of tax laws and regulations (Mardiasmo, 2016). Tax audit are also carried out by functional auditors who are professional, have high integrity, independent, carry out an audit carefully while still paying attention to applicable professional and moral norms and experience in making Audit Working Papers (KKP). keywords: accordance; accounting; activities; administration; akuntansi; analysis; andrayanti; approach; assessment; assessment system; atmojo; auditing; audits; compliance; corporate; dan; data; economic; effectiveness; efforts; et al; evidence; field; formal; general; https://www.ilomata.org/index.php/ijtc; ilomata; implementation; increase; indonesia; information; international; international journal; journal; juliana; kepatuhan; large; large tax; laws; level; limited; lto; measures; obligations; office; pajak; perpajakan; process; public; quality; regulations; reporting; research; results; revenues; review; self; self assessment; source; study; supervision; support; system; system supervision; table; target; tax; tax administration; tax audit; tax compliance; tax laws; tax obligations; tax office; tax revenue; taxation; taxes; taxpayers; tyas; wahyudin; wajib; year cache: ijtc-501.pdf plain text: ijtc-501.txt item: #72 of 135 id: ijtc-504 author: Sunaryo, Deni title: Importance of Liquidity Indicators in Intervening the Dividend Policy date: 2022-07-31 words: 7709 flesch: 46 summary: Company liquidity is one of the main considerations for managers in determining the amount of dividend policy because a company's liquidity will indicate a company's ability to provide company operational funds and to pay off its short-term obligations (Berrospide & Herrerias, 2015; Lin et al., 2019; Ly & Shimizu, 2018). Managerial ownership Managerial ownership is a share ownership consisting of management parties who take part in making company decisions such as managers, directors and commissioners. keywords: ability; accounting; agency; analysis; beta; business; coefficients; companies; company; decisions; dependent; direct; distribution; dividend policy; dividends; effect; evidence; finance; financial; funds; greater; high; https://www.ilomata.org/index.php/ijtc; hypothesis; ilomata; impact; importance; increase; indicators; indirect; influence; institutional; institutional ownership; interests; international; international journal; investment; investors; journal; level; liquidity; liquidity indicators; making; management; managerial; managerial ownership; managers; model; ownership; ownership variable; path; performance; policy sunaryo; profits; ratio; regression; research; results; shareholders; shares; significance; smaller; spss; study; sunaryo; table; tax; test; value; variable cache: ijtc-504.pdf plain text: ijtc-504.txt item: #73 of 135 id: ijtc-507 author: Setyawan, Hendri; Suprianto, Edy title: Market Risk Disclosure: A Study on Systemic Banks in Indonesia date: 2022-07-31 words: 3339 flesch: 53 summary: Market Risk Disclosure: A Study on Systemic banks in Indonesia. the results show insufficient image of market risk disclosure among Indonesian large banks. keywords: accounting; average; banking; banks; business; corporate; data; definition; disclosure; evidence; explanation; finance; financial; https://www.ilomata.org/index.php/ijtc; impact; indonesia; information; instruments; international; islamic; journal; management; market; market risk; polizzi; quantitative; research; results; risk; risk disclosure; scannella; setyawan; stress; study; suprianto; systemic; tax; testing; value; var; wang cache: ijtc-507.pdf plain text: ijtc-507.txt item: #74 of 135 id: ijtc-514 author: Silalahi, Rutmada ; Simorangkir, Panubut ; Akbar, Taufiq title: The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance date: 2022-07-31 words: 4926 flesch: 39 summary: Within the scope of audit work, tools that help auditors to achieve audit objectives are referred to as Computer Assisted Auditing Tools and Techniques (CAATTs). Computer Assisted Auditing Tools and Techniques (CAATTs) keywords: accountants; accounting; akbar; application; auditing; auditing tools; auditor; auditor ethics; auditor performance; business; caatts; calculation; company; computer; dan; data; dependent; effect; ethics; etika; good; https://www.ilomata.org/index.php/ijtc; hypothesis; indonesia; influence; influence computer; information; international; jakarta; journal; level; paf; performance; positive; praktiyasa; principles; processing; professional; professional ethics; public; quality; questionnaire; regression; research; results; significant; silalahi; simorangkir; statements; study; system; table; tax; techniques; test; testing; tools; use; value; variable; widhiyani; work cache: ijtc-514.pdf plain text: ijtc-514.txt item: #75 of 135 id: ijtc-531 author: Novlyani, Citra; Darmawan, Dinda Annisa title: Effectiveness of Collection of Land and Building Tax in the Rural and Urban Sector (PBB-P2) Receivables in Increasing the Realization of Revenue in the Revenue Agency of Bekasi City Area in 2019-2021 date: 2022-07-31 words: 5811 flesch: 47 summary: The high amount of PBB P2 receivables in Bekasi City is due to problems in the implementation of tax collection. Efforts are being made to overcome obstacles in collecting Rural and Urban Land and Building Tax receivables in Bekasi City, namely intensively conducting socialization with banks to facilitate taxpayers in making their PBB-P2 payments, reminding taxpayers to make payments through prestige and payment points such as mobile bank cars, BJB banks, BTN banks, Indomaret, post offices, public service malls and digital services such as Tokopedia or GoPay, provide incentives and always synergize and collaborate with UPTD, sub-districts and neighborhood/hamlets sub-district apparatus in carrying out the billing. keywords: accounting; achievement; agency; akuntansi; area; arrears; author; bapenda; bekasi; bekasi city; billing; building; building tax; city area; city regional; collection; covid-19; dan; darmawan; data; effectiveness; efforts; form; government; high; https://www.ilomata.org/index.php/ijtc; implementation; increase; indonesia; international; journal; kebijakan; land; law; limited; local; novlyani; number; obstacles; p2 receivables; p2 revenue; pajak; pbb; percentage; realization; receivables; regional; regional revenue; research; revenue; revenue agency; rural; sector; socialization; state; study; table; target; tax; tax collection; tax receivables; tax revenue; taxes; taxpayers; time; urban; urban land; urban sector; year cache: ijtc-531.pdf plain text: ijtc-531.txt item: #76 of 135 id: ijtc-532 author: Ramdan, Alief ; Sinaga, Tuaraja Simon title: Restaurant Tax Audit Analysis in the Order to Test Taxpayer Compliance at Suku Badan Pendapatan Daerah Kota Administrasi Jakarta Selatan in 2021 date: 2022-07-31 words: 3984 flesch: 44 summary: Inhibiting factors in restaurant tax audit to test taxpayer compliance with the rules and provision of human resources and the presence of internal obstacles such as lack of supervision and sanctions as well as external barriers such as lack of awareness of taxpayers causing restaurant tax revenues not as expected. The tax audit consists of tax audit procedures, the tax authorities' ability, and the audit results. keywords: accounting; administrasi; administration; agency; analysis; assessment; audit; audit analysis; authorities; badan; calculate; city; collection; compliance; daerah; data; economics; examination; government; https://www.ilomata.org/index.php/ijtc; human; increase; international; jakarta; journal; kota; local; non; obligations; order; pajak; payable; pendapatan; procedures; purpose; ramdan; regional; regulations; report; research; resources; restaurant; restaurant tax; results; revenue; rkpt; selatan; self; sinaga; south; study; suku; system; tax; tax audit; taxation; taxes; taxpayer; taxpayer compliance; year cache: ijtc-532.pdf plain text: ijtc-532.txt item: #77 of 135 id: ijtc-533 author: Singgih, Rahadi Pratomo ; Anisa, Siffa Fitri ; Permatasari, Mira title: Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency date: 2022-07-31 words: 5552 flesch: 38 summary: This study analyzed the implementation of entertainment tax collection policies to increase local tax revenue at the Regional Revenue Agency of DKI Jakarta. The researcher will analyze the implementation of the entertainment tax collection policy in DKI Jakarta Province and whether it has reached the operational standard or not in the performance of entertainment tax collection policy as an object of research by describing the extent of the implementation of this policy in the field and the impact of implementing this policy in DKI Jakarta Province. keywords: accounting; agency; akuntansi; analysis; anisah; aspect; bureaucratic; collection; collection policy; communication; daerah; dan; data; disposition; dki; dki jakarta; edward; entertainment tax; existence; factors; government; https://www.ilomata.org/index.php/ijtc; human; implementation; implementers; income; increase; information; international; jakarta; jakarta regional; journal; lack; local; method; number; objects; obligations; officers; order; pajak; permatasari; policies; policy; policy implementation; public; qualitative; realization; regional; regional revenue; regional tax; research; resources; revenue; revenue agency; singgih; socialization; state; structure; study; supervision; tahun; target; tax; tax collection; tax policy; tax revenue; taxes; taxpayers cache: ijtc-533.pdf plain text: ijtc-533.txt item: #78 of 135 id: ijtc-534 author: Tjahjono, Eko ; Arimbhi, Pebriana title: Analysis of the Quality of Public Services on Imported Consigned Goods for Use in Realizing Excellent Service at KPPBC Type C Intermediate Customs Post Office Pasar Baru in 2018 date: 2022-07-31 words: 6273 flesch: 39 summary: The results of the study indicate that there is still a lack of service quality and service performance achievements in realizing excellent service, namely: average service performance achievements, have not achieved very good performance; the quality of physical evidence services is still lacking, among others: there are no facilities for service users with special needs; there is no television monitor in the service room related to the mechanism or methods of managing consignments; less stable internet network facilities; the facilities for implementing PIB PDE (online) are not yet ready; and service rooms that are less clean, tidy and comfortable; the quality of service reliability is still lacking, among others: lack of discipline of officers for absenteeism in the system and being at the place of duty during working hours; have not implemented PIB service by PDE (online); unclear information service telephone number; the quality of responsiveness is still lacking, among others: slow response to questions via email and lack of socialization and education to the public. One of the strategic policies of the Directorate General of Customs and Excise is Service Acceleration, one of which is realized by accelerating the process of completing the import, export, and excise documents submitted by service users, while still considering the aspect of supervision. keywords: accounting; achievement; addition; analysis; applicable; arimbhi; baru; baru post; c pasar; complaints; cukai; customs; customs post; dan; data; dgce; discipline; djbc; duties; employees; evidence; excellent; excellent service; excise; facilities; finance; good; https://www.ilomata.org/index.php/ijtc; import; index; indonesia; information; intermediate; international; journal; kppbc; kppbc tmp; lack; need; network; number; office; office pasar; officers; online; pasar; pasar baru; pde; performance; physical; pib; post; post office; primary; process; public; public services; quality; regulations; reliability; responsiveness; revenues; satisfaction; secondary; secondary data; service; service performance; service quality; service users; socialization; supervision; survey; system; target; tax; time; tjahjono; tmp; tmp c; type; understanding; users; work cache: ijtc-534.pdf plain text: ijtc-534.txt item: #79 of 135 id: ijtc-561 author: Aminah, Aminah; Suhardjanto, Djoko ; Rahmawati, Rahmawati; Winarna, Jaka ; Oktaviana, Dea title: Biological Asset Disclosure in Indonesia date: 2022-10-31 words: 4758 flesch: 42 summary: The findings of this study are biological assets intensity and auditor type have a significant positive impact on biological assets disclosure. Quality of biological assets disclosures of agricultural companies according to international accounting regulation. keywords: accounting; agency; agricultural; aminah; asset disclosure; assets; auditor; bai; biological; biological assets; coefficient; companies; company; data; disclosure; effect; financial; growth; https://www.ilomata.org/index.php/ijtc; ilomata; increase; indonesia; information; intensity; international; journal; kap; level; management; method; model; oktaviana; ownership; perusahaan; positive; public; rahmawati; random; research; results; sector; significant; statements; statistic; study; suhardjanto; table; tax; test; total; type; value; variable; winarna cache: ijtc-561.pdf plain text: ijtc-561.txt item: #80 of 135 id: ijtc-562 author: Rahmi, Notika ; Selvi, Selvi; Purwaningtyas, Agitta Sofyan title: Pentahelix Collaboration in Improving Taxpayer Compliance date: 2022-10-31 words: 3452 flesch: 39 summary: The role of the government with collaboration in conducting education, socialization and other collaborative programs with both the private sector, academics, media and the community affects the level of tax compliance at Cimanggis Tax Office. This study was conducted with the aim of analyzing pentahelix collaboration in improving taxpayer compliance at Cimanggis Tax Office. keywords: academics; accounting; addition; availability; cimanggis; cimanggis tax; city; collaboration; communication; community; compliance; creswell; dan; data; depok; development; efforts; general; government; https://www.ilomata.org/index.php/ijtc; ilomata; implementation; income; indonesia; international; interviews; journal; kepatuhan; lack; level; media; model; msme; obstacles; office; order; pajak; parties; pentahelix; pentahelix collaboration; private; purwaningtyas; rahmi; research; revenue; role; sector; selvi; social; spt; study; tax; tax compliance; tax office; taxpayer; taxpayer compliance cache: ijtc-562.pdf plain text: ijtc-562.txt item: #81 of 135 id: ijtc-565 author: Mwenda, Beny; Ngollo, Magwana title: Effects of Corporate Governance Disclosure on Profitability of Public Listed Firms in Tanzania date: 2022-10-31 words: 5843 flesch: 41 summary: A glimpse view offered by other researchers in Tanzania necessitates the need for studying further the effect of corporate governance disclosure on firm profitability by considering all the aspects of CGI disclosure. Due to variations in interpretations and implementation of standards we argue that it is possible for the effect of corporate governance disclosure on profitability of businesses to vary across the globe. keywords: accounting; analysis; assets; banks; board; business; cgi; cgi disclosure; companies; company; control; corporate; corporate governance; data; dependent; different; disclosure; diversification; dse; economics; effect; evidence; exchange; financial; findings; firm; firm profitability; geographical; governance; governance disclosure; growth; https://www.ilomata.org/index.php/ijtc; ibrahim; ilomata; impact; information; international; international journal; interviews; journal; key; management; model; mwenda; performance; positive; profitability; public; regression; research; researchers; resources; results; return; roa; roe; sales; significant; size; stakeholders; standards; stock; study; table; tanzania; tax; theory; time; use; variables cache: ijtc-565.pdf plain text: ijtc-565.txt item: #82 of 135 id: ijtc-570 author: Andayani, Wuwuh; Prayoga, Septa ; Hidayati, Mainita title: An Analysis of the Effectiveness of Samsat J'bret Service (West Java Ngabret) during the Covid-19 Pandemic to Improve the Tax Compliance of Motorized Vehicles at the Office of Samsat Bekasi City date: 2022-10-31 words: 6375 flesch: 50 summary: In motorized vehicle tax payment service through Mini Samsat Services (SAMIN) at the Samsat Joint Office; there were some shortcomings and obstacles occurred (Mustofa, 2017). An Analysis of the Effectiveness of Samsat J'bret Service (West Java Ngabret) during the Covid-19 Pandemic to Improve the Tax Compliance of Motorized Vehicles at the Office of Samsat Bekasi City. keywords: accounting; administrasi; administration; akuntansi; analysis; andayani; aspects; bekasi; bekasi city; city; compliance; covid-19; covid19; daerah; dan; data; effectiveness; efforts; government; hidayati; https://www.ilomata.org/index.php/ijtc; ilomata; indonesia; international; j'bret service; java; java ngabret; java samsat; jurnal; j’bret; j’bret samsat; kepatuhan; local; manual; motorized; ngabret; obstacles; office; online; pajak; pandemic; payment; pelayanan; people; perpajakan; policy; prayoga; program; public; qualitative; regional; related; research; results; revenue; samsat; samsat bekasi; samsat office; samsat service; service; socialization; state; study; system; table; tax; tax compliance; taxes; taxpayers; team; vehicle; vehicle tax; wajib; west; west java; year cache: ijtc-570.pdf plain text: ijtc-570.txt item: #83 of 135 id: ijtc-572 author: Martini, Martini; Triharyati, Eri ; Rimbano, Dheo title: Influence Financial Technology, Financial Literacy, and Intellectual capital on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) date: 2022-10-31 words: 5100 flesch: 35 summary: In addition, financial financial literacy is knowledge to manage finances ( financial literacy is money management knowledge ), indicators in financial literacy are (Ulfatun et al., 2016): Influence Financial Technology, Financial Literacy, and Intellectual capital on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) Martini, Triharyati, and Rimbano 411 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc 1. The Illomata International Journal of Management Ilomata International Journal of Tax & Accounting P-ISSN: 2714-9838; E-ISSN: 2714-9846 Volume 3, Issue 4 October 2022 Page No. 408-420 408| Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Influence Financial Technology, Financial Literacy, and Intellectual capital on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) Martini 1 , Eri Triharyati 2 , Dheo Rimbano 3 123 Universitas Bina Insan, Indonesia Correspondent: dheo_rimbano@univbinainsan.ac.id 3 Received : August 5, 2022 Accepted : October 16, 2022 keywords: access; accounting; analysis; business; capital; city; coefficient; dan; data; economic; effect; financial; financial inclusion; financial literacy; financial services; financial technology; fintech; higher; https://www.ilomata.org/index.php/ijtc; ilomata; inclusion variable; indonesia; influence; influence financial; inklusi; intellectual; intellectual capital; international; journal; keuangan; knowledge; level; lubuklinggau; management; martini; medium; medium enterprises; micro; msmes; new; positive; products; regression; research; results; rimbano; services; significant; small; source; study; succession; table; tax; test; triharyati; umkm; understanding; use; value; variable cache: ijtc-572.pdf plain text: ijtc-572.txt item: #84 of 135 id: ijtc-58 author: Iman Supriadi; Kusuma Adi Rahardjo; Miya Dewi Suprihandari title: Expectations and Standards for Accounting Professions and Implications in the Learning Pattern in Industrial 4.0 date: 2020-03-31 words: 4267 flesch: 39 summary: Accountant careers are expected to be able to adjust to this, and more importantly, campuses and universities must change and revolutionize the evaluation process to be able to follow the fast rhythm of changes in information technology. It can be analyzed if the capitalization of the first number company in 2016, namely Apple, is 38% greater than Exxon Mobil in 2006, which means that the development of technology companies is 2x that of companies operating in the sector not only in information technology. keywords: abilities; accountants; accounting; analysis; bookkeepers; bookkeeping; burritt; business; career; change; companies; company; data; deloitte; development; digital; digitalization; education; evaluation; expectations; face; factors; financial; future; graduates; human; ilomata; ilomata international; implications; industrial; industry; information; innovation; international; international journal; jobs; journal; learning; literacy; march; market; need; new; pattern; period; professions; rahardjo; real; research; result; revolution; role; scholastics; standards; students; supriadi; suprihandari; tax; technology; time; transformation; work; world cache: ijtc-58.pdf plain text: ijtc-58.txt item: #85 of 135 id: ijtc-583 author: Keman, Mainita Hidayati; Irvawan, Robby ; Setiawan, Dodi Rahmat ; Rizqi, Farahdiba Rizqi title: Analysis of the Effectiveness of Earmarking Tax Policies for Street Lighting Taxes as an Effort to Provide Street Lighting in the Province of the Special Capital Region of Jakarta in 2018-2020 date: 2022-10-31 words: 5182 flesch: 49 summary: The purpose of this study is to analyze the effectiveness of the earmarking tax policy on street lighting tax as an effort to provide street lighting in DKI Jakarta Province in 2018- 2020, as well as obstacles and efforts related to the earmarking tax policy on street lighting tax. The results of this study indicate the effectiveness of the earmarking tax policy on street lighting tax in DKI Jakarta Province in 2018-2020, based on Riant Nugroho's theory of effectiveness, namely the right policy, right implementation, right target, right environment, and right process has been running well and effectively. keywords: accounting; activities; allocation; analysis; budget; capital; daerah; dan; dki jakarta; earmarking; earmarking tax; effectiveness; effort; environment; funds; government; hidayati; https://www.ilomata.org/index.php/ijtc; ilomata; implementation; indonesia; international; irvawan; jakarta province; journal; kebijakan; lighting tax; number; pajak; pju; policies; process; provision; public street; qualitative; region; regional; related; research; results; revenue; right; rizqi; setiawan; special; street lighting; study; target; tax funds; tax policies; tax policy; taxes cache: ijtc-583.pdf plain text: ijtc-583.txt item: #86 of 135 id: ijtc-59 author: Yeni Priatnasari; Widagdo, Ari Kuncoro ; gantyowati, Evy title: A Review on Fraud Research : A Study of Vote Count date: 2020-03-31 words: 6275 flesch: 47 summary: Trend and development in fraud research are still developing to find the best format to be able to detect, prevent, cope with and follow up on the impact of fraud (Dorminey, Fleming, Kranacher, & Riley, 2012). This research includes fraud research in the public sector because of conducting research or surveys on State-Owned Enterprises headquartered in the City of Bandung. keywords: accounting; analysis; area; articles; business; cheating; classification; companies; corporate; data; detecting; detection; determinants; development; e k; e st; e t; experiments; figure; finance; financial; financial fraud; following; fraud; fraud detection; fraud research; fraudulent; gantyowati; government; ilomata; indonesia; influence; international; international journal; journal; level; literature; management; march; methods; model; non; paper; prevention; private; public; regional; remediation; reporting; research; researchers; results; review; sari; secondary; sector; source; statement; studies; study; tax; theme; thn; type; v e; vol; vote; widagdo; year cache: ijtc-59.pdf plain text: ijtc-59.txt item: #87 of 135 id: ijtc-591 author: Triana, Leni; Ibrohim, Ibrohim title: Factors Affecting Student Financial Literacy date: 2022-10-31 words: 5655 flesch: 52 summary: The variables used in this study include the variables used to determine the factors that affect student financial literacy. d. Looking for Alternative Troubleshooting At this stage, we analyze the data obtained and then test the validity and reliability of the questionnaire used and then discuss the factors that affect student financial literacy. keywords: accounting; analysis; budgeting; component; courses; dan; data; education; eigenvalues; expenses; factor; factor analysis; finance; financial; financial literacy; general; https://www.ilomata.org/index.php/ijtc; ibrohim; ilomata; income; influence; insurance; international; international journal; investment; journal; keuangan; kmo; knowledge; learning; level; literacy; literasi; loans; management; material; matrix; media; method; money; monthly; msa; number; process; questionnaire; research; respondents; review; risk; sampling; saving; student; student financial; study; table; tax; test; total; triana; type; understanding; unit; university; variables; variance; work cache: ijtc-591.pdf plain text: ijtc-591.txt item: #88 of 135 id: ijtc-592 author: Kartika, Ayu; Handrijaningsih, Lies ; Mariani TR, Septi ; Anisah, Anisah title: The Effect of Price Earning Ratio, Return O Equity, Debt to Equity Ratio, Firm Size, and Dividend Payout Ratio to the Stock Returns on Banks Listed in LQ45 Index 2015-2020 date: 2022-10-31 words: 6025 flesch: 59 summary: Investors who want stock returns in the form of high capital gains can consider and understand various kinds of company financial ratios such as price earning ratio, return on equity, debt to equity ratio, firm size, and dividend payout ratio in making investment decisions to get maximum stock returns and minimize unwanted losses due to the wrong choice of investment products. This study aims to determine the influence of price earning ratio, return on equity, debt to equity ratio, firm size, and dividend payout ratio on stock returns in banks listed on the LQ45 index for the period 2015-2020. keywords: accounting; anisah; banking; banks; capital; companies; company; dan; data; debt; dependent; der; dividend; dividend payout; earning ratio; effect; equity ratio; exchange; financial; firm; firm size; handrijaningsih; https://www.ilomata.org/index.php/ijtc; ilomata; index; indonesia; indonesia stock; international; investors; journal; kartika; lq45; lq45 index; market; number; pada; payout ratio; pengaruh; period; perusahaan; positive; price; price earning; ratio; regression; research; results; roe; saham; significant; size; source; spss; stock; stock returns; study; t.r; table; tax; terhadap; test; value; variable cache: ijtc-592.pdf plain text: ijtc-592.txt item: #89 of 135 id: ijtc-594 author: Akbar, Taufiq title: The The Role of Firm Size in Moderating the Relationship Between Profitability and Share Prices of Food and Beverage Companies date: 2023-01-28 words: 5396 flesch: 53 summary: H5: Company size can moderate the relationship between GPM and share prices of Food and Beverage companies https://www.ilomata.org/index.php/ijtc The Role of Firm Size in Moderating the Relationship Between Profitability and Share Prices of Food and Beverage Companies Akbar 5 | Ilomata International Journal of Tax & Accountinghttps://www.ilomata.org/index.php/ijtc H6: Company size can moderate the relationship between OPM and share prices of Food and Beverage companies H7: Company size can moderate the relationship between NPM and share prices of Food and Beverage companies METHOD Research Design Associative research will be the method used in this investigation. Likewise, the interaction effect of GPM and company size on share prices is significant, namely 0.00. keywords: accounting; accountinghttps://www.ilomata.org/index.php/ijtc; akbar; analysis; beverage; beverage companies; business; capital; companies; company; company size; dan; data; effect; financial; firm; firm size; food; goods; gpm; gross; gross profit; higher; https://www.ilomata.org/index.php/ijtc; impact; indonesia; influence; international; investors; journal; margin; market; model; moderating; net; npm; opm; path; performance; profit; profit margin; profitability; ratio; relationship; research; results; return; role; sales; share; share prices; significant; size; stock; study; table; tax; value; variable; 𝑁𝑒𝑡 cache: ijtc-594.pdf plain text: ijtc-594.txt item: #90 of 135 id: ijtc-603 author: SURURI, Rizky Yuniar ; Aryani, Y. Anni ; Gantyowati, Evi title: Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies date: 2023-01-28 words: 5406 flesch: 38 summary: Figure 1 shows a significant increase in sustainability reporting research from 2018 to 2020. First, it provides an overview of fourteen years of sustainability reporting research. keywords: accounting; akuntansi; analysis; analytical; antecedents; articles; aryani; bibliographic; bisnis; board; category; charting; citations; classification; community; companies; company; consequences; dan; data; effect; environmental; field; figure; financial; gantyowati; https://www.ilomata.org/index.php/ijtc; ilomata; indonesia; international; international journal; january; journal; keuangan; management; method; performance; period; reporting; research; researchers; review; sinta; stakeholders; studies; study; sum; sururi; survey; sustainability; sustainability reporting; table; tax; topic; variables; years cache: ijtc-603.pdf plain text: ijtc-603.txt item: #91 of 135 id: ijtc-604 author: Widyastuti, Trie Andari Ratna ; Hidayat, Dadan title: Analysis of the Implementation of Hotel Tax Collection on Boarding Houses in Depok City in 2018-2021 date: 2022-10-31 words: 5316 flesch: 49 summary: There are several boarding house owners who do not report and pay for their boarding house business tax, which in this matter does not conform to the regulation related to boarding house tax which is Laws Number 28 of 2009 regarding Regional Rax and Retribution and Regional Regulation of Depok City Number 07 of 2010. Problems that occur in the collection of hotel taxes on boarding houses of more than 10 rooms in Depok City, including: first, the lack of understanding of the owner of the boarding house will be tax aware, this is proven by the many objects of boarding houses tax of more than ten rooms that have not been reported by the taxpayer. keywords: accounting; agency; anisah; banks; boarding; boarding houses; city; collection; daerah; dan; data; debt; depok; depok city; dividend; earning; effect; equity; equity ratio; facilities; finance; firm; handrijaningsih; hotel; hotel tax; house tax; houses; https://www.ilomata.org/index.php/ijtc; human; ilomata; implementation; increase; international; journal; kartika; lq45; number; pajak; payout; policy; price; ratio; realization; regional; research; resources; return; rooms; services; size; socialization; stock; study; t.r; target; tax; tax collection; taxes; taxpayers; van cache: ijtc-604.pdf plain text: ijtc-604.txt item: #92 of 135 id: ijtc-605 author: Aidi, Ahmadi ; Setiawan, Tri Wahyudi; Junaidi, Ahmad; Budiwaluyo, Agus; Agoestyowati, Redjeki title: Analysis of Financial Health Level Using the Z-Score (Altman) Method in Transportation Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period date: 2022-10-31 words: 5429 flesch: 57 summary: This study aims to determine the company's financial condition based on the Altman (Z-Score) method and the effect of the ratio of Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before interest and tax to Total Assets and Market Value of Equity to Book Value of Debt on the company's financial soundness (Altman Z-score). The data is then grouped and entered into the Altman Z-score formula and analyzed using the multiple linear regression method using the SPSS version 23 program. keywords: accounting; agoestyowati; aidi; altman; altman value; altman z; analysis; area; assa; assets; bankrupt; book; book value; bptr; budiwaluyo; capital; companies; company; condition; dan; debt; earning; ebita; effect; equity; exchange; financial; health; https://www.ilomata.org/index.php/ijtc; ilomata; indonesia; indonesia stock; interest; international; ipcm; jaya; journal; junaidi; level; market; market value; method; model; period; ratio; research; results; reta; sapx; score; score value; setiawan; significant; significant effect; stock; stock exchange; study; table; tax; tbk; total; total assets; tpma; transportasi; transportation; transportation companies; value; variable cache: ijtc-605.pdf plain text: ijtc-605.txt item: #93 of 135 id: ijtc-63 author: Lesi Hertati; Otniel Safkaur; Aoron M. Simanjuntak title: How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making date: 2020-03-31 words: 7765 flesch: 37 summary: This study investigates the effect of management commitment on the successful application of management accounting information systems and their implications for manager decision making. This research also implies that the responsiveness of organizations to the successful implementation of management accounting information systems is very important not only for internal and external but for the organization itself in building a sustainable corporate image, and successes that enhance organizational reputation and manager's understanding of financial and non-financial information. keywords: 2000; 2001; 2008; accounting information; accounting systems; accounting vol; activities; adequate; application; behavior; better; business; commitment; companies; company; culture; data; decision; decision making; development; edition; failure; financial; goals; good; hertati; human; ilomata; implementation; important; indonesia; influence; information; information management; information systems; international; international journal; issn; journal; laudon; level; line; making; management; management accounting; management commitment; manager; manager decision; march; measuring; medium; meyer; model; normative; objectives; organization; performance; phenomenon; problem; process; products; quality; related; relevant; reporting; research; resources; results; role; safkaur; sig; simanjuntak; small; states; study; successful; successful implementation; support; susanto; systems; tax; technology; time; total; understanding; value; vol; work cache: ijtc-63.pdf plain text: ijtc-63.txt item: #94 of 135 id: ijtc-636 author: Salman, Kautsar Riza; Setyaningrum, Bety title: The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality date: 2023-01-28 words: 5178 flesch: 52 summary: https://doi.org/10.52728/ijtc.v4i1.636 ABSTRACT: This study examines the effect of audit firm size, audit period, and audit rotation on audit quality. Empirically, study findings show that the size of an audit firm and its audit period positively affect audit quality. keywords: ability; accounting; agency; akuntansi; audit; audit dan; audit firm; audit quality; audit rotation; audit tenure; auditor; bursa; client; companies; company; dan; efek; effect; engagement; fee; fee audit; financial; firm size; https://www.ilomata.org/index.php/ijtc; indonesia; industry; international; journal; kap; kualitas audit; non; pengaruh; pengaruh audit; period; perusahaan; public; purwanto; research; results; rotasi; rotasi audit; salman; services; setyaningrum; size; specialization; statements; study; tax; terhadap; theory; ukuran; value cache: ijtc-636.pdf plain text: ijtc-636.txt item: #95 of 135 id: ijtc-647 author: Mwombeki, Frank title: Effect of External Audit Opinions and Audit Committees on Financial Resource Management in Public Sector Entities date: 2023-01-28 words: 7936 flesch: 45 summary: In Tanzania, these two aspects have been insisted on and practiced in each financial year by government organs such as the National audit office, the Parliament and the ministry of finance but the empirical evidence to prove the influence of AO issued to PSE and AC on effective managing of public financial resources is lacking. Then, from this assessment to conclude whether audit committees in the public entities influence the management of public financial resources. keywords: accounting; adverse; analysis; annual; audit; audit committees; audit opinions; auditing; auditor; authorities; bica; cag; data; descriptive; disclaimer; eao; effect; effective; entities; entity; evidence; external; external audit; financial; financial resource; frm; general; governance; government; government entities; higher; hlis; https://www.ilomata.org/index.php/ijtc; hypothesis; ilomata; independent; influence; institutions; international; international journal; journal; learning; lgas; local; management; managing; mwombeki; opinions; performance; public; public bica; public entities; public financial; public resources; public sector; qualified; relationship; reports; research; resource; resource management; results; review; sample; sampling; sector; sector entities; size; statements; study; table; tanzania; tax; theory; total; use; variables; weaknesses; year cache: ijtc-647.pdf plain text: ijtc-647.txt item: #96 of 135 id: ijtc-658 author: Orekan, Atinuke title: Critical Examination of the Relationship Between Land Taxation and Total Internal Revenue Generated in Kano State, Nigeria date: 2023-02-04 words: 7414 flesch: 49 summary: This mandate enables KBIR to generate income from tax for the state https://www.ilomata.org/index.php/ijtc Critical Examination of the Relationship Between Land Taxation and Total Internal Revenue Generated in Kano State, Nigeria Orekan 130| Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc by the imposition of levies and charges on total income of taxable persons, collection of taxes and accounting of tax revenue among others (Ajala & Adegbie, 2020; Stephen, 2018). On the contrary, despite the income realised by government through tax revenue, development in Nigeria seems impossible due to continuous high rate of poverty, unemployment, low standard of living and poor infrastructure facilities still exists at a high rate in Nigeria (Nwite, 2015). keywords: accounting; accounting https://www.ilomata.org/index.php/ijtc; administration; africa; area; assessment; base; basic; board; capital; city; countries; country; critical; development; economic; economy; effect; examination; expenditure; federal; forms; franzsen; generation; good; government; growth; https://www.ilomata.org/index.php/ijtc; igr; income; infrastructure; internal; internal revenue; international; international journal; journal; kano; kano state; labour; land; land taxation; land taxes; local; major; management; market; mccluskey; means; mobilisation; model; necessary; nigeria; nigeria orekan; oil; orekan; people; period; personal; policy; properties; property; property tax; proportion; rate; registration; relationship; result; revenue; revenue generation; services; social; source; state; study; survey; system; table; tax; tax revenue; taxation; taxes; total; total igr; total internal; value; years cache: ijtc-658.pdf plain text: ijtc-658.txt item: #97 of 135 id: ijtc-659 author: Budiantara, Martinus; Paramitalaksmi, Ratri; Rihadani, Fiki title: Financial Performance of Banking Companies on IDX Before as Well as During the Covid-19 Pandemic date: 2023-01-28 words: 5015 flesch: 57 summary: Bank performance is a consequential aspect in evaluating the management of a bank company, which is the benchmark for bank performance (Yu & Xiao, 2022). Based on this explanation,the indicators used in this study to measure bank performance are presented as follows: a. Capital Adequacy Ratio (CAR) indicates the bank's ability to cover possible losses from loans and securities transactions with its current capital (Thian, 2021). keywords: abnormal; accounting; analysis; asset; average; bank; banking; bopo; budiantara; capital; car; companies; company; covid-19; covid-19 pandemic; data; difference; dpnp; edaran; effect; exchange; finance; financial; financial performance; https://www.ilomata.org/index.php/ijtc; idx; indonesia; international; journal; loans; management; npl; pandemic; paramitalaksmi; performance; period; pre; ratio; research; results; rihadani; roa; sig; source; spss; stock; study; surat; table; tax; test; use; value cache: ijtc-659.pdf plain text: ijtc-659.txt item: #98 of 135 id: ijtc-66 author: Fakhri Rana Sausan; Korawijayanti, Lardin; Arum Febriyanti Ciptaningtias title: The Effect of Return on Asset (ROA), Debt to Equity Ratio (DER), Earning per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange Period 2012-2017 date: 2020-03-31 words: 6421 flesch: 63 summary: Debt to Equity Ratio, Pertumbuhan Laba, Pertumbuhan Assets dan Return Saham Perusahaan Property dan Real Estate di Bursa Efek Indonesia. Pengaruh CR, TATO, NPM, dan ROA terhadap Return Saham. keywords: accounting; analysis; asset; asset turnover; capital; ciptaningtias; companies; company; dan; data; debt; der; effect; eps; equity; equity ratio; estate; estate companies; exchange; exchange rate; high; ilomata; increase; independent; indonesia; indonesia stock; international; investors; issn; journal; korawijayanti; level; march; market; pengaruh; period; price; property; rate; ratio; real; real estate; regression; research; results; return; roa; rupiah; saham; sausan; share; significant; stock; stock exchange; stock returns; study; tato; tax; terhadap; test; total; total asset; turnover; value; variables; vol cache: ijtc-66.pdf plain text: ijtc-66.txt item: #99 of 135 id: ijtc-661 author: Mashuri, Ayunita Ajengtiyas Saputri title: Determinants of Tax Avoidance and Audit Quality as a Moderating Variable date: 2023-02-04 words: 5062 flesch: 45 summary: The implication is that mining companies are able to consider the long-term risks arising from tax avoidance practices and the government and the Directorate General of Taxes can give more attention to companies in the mining sector to prevent tax avoidance. In contrast to the previous one, this study develops the concept of previous research by adding audit quality variables as moderating variables, measuring tax avoidance variables using ABTD, and the sector used is the mining sector which indirectly has an impact on the economic, social, and environmental fields. keywords: accounting; activities; akuntansi; analysis; audit; audit quality; avoidance; companies; company; corporate; corporate governance; corporate social; csr; data; determinants; disclosure; effect; existence; financial; governance; government; high; https://www.ilomata.org/index.php/ijtc; independent; indonesia; influence; institutional; institutional ownership; international; journal; management; mashuri; mining; model; moderating; ownership; pengaruh; positive; practices; quality; regression; research; responsibility; results; role; sector; significant; social; social responsibility; tax; tax avoidance; taxes; test; value; variable cache: ijtc-661.pdf plain text: ijtc-661.txt item: #100 of 135 id: ijtc-662 author: Andriani, Wiwik; Ananto, Rangga Putra; Aprila, Dandi ; Fitri, Wina Nofrima title: Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic date: 2023-01-28 words: 8921 flesch: 50 summary: That is why a company needs to avoid information asymmetry, which can cause a decrease in company value because external parties are not interested in the company (Ross, 1977). The ratio includes (1) total assets turnover to calculate the turnover of funds invested in assets in one period, (2) receivable turnover serves to see the turnover of funds embedded in receivables, (3) account payable turnover is used to see the frequency of payment of company debts to creditors, (4) inventory turnover looks at the effectiveness of the turnover of funds invested in inventory, (5) working capital turnover is a picture of the ability of a company's net working capital to rotate in an accounting period (Herispon, 2016). keywords: accounting; analysis; ananto; andriani; aprila; asset; asset ratio; average; business; companies; company; comparative; comparison; corporate; covid-19 pandemic; current; current ratio; data; debt; der; deviation; equity; equity ratio; exchange; financial; financial performance; financial ratio; fitri; https://www.ilomata.org/index.php/ijtc; ilomata; impact; increase; indonesia; infrastructure; international; journal; level; liquidity; margin; maximum; maximum value; mean; mean value; minimum; net; normality; npm; pandemic andriani; performance; period; policy; policy strategy; profit; ratio; receivable; research; results; rto; sector; services; shows; significant; solvency; standard; stock; strategy; study; table; tax; technology; term; test; total; turnover; value; variables cache: ijtc-662.pdf plain text: ijtc-662.txt item: #101 of 135 id: ijtc-668 author: Mussa, Nelcie ; Yuliana, Yuliana; Ismiyar , Ika ; Tjahjadi , Effendi ; Munandar, Agus title: Restaurant Accounting System Studies in Indonesia 2021-2022: A Systematic Literature Review date: 2023-01-28 words: 5169 flesch: 45 summary: On the second topic (Katiandagho & Trisyanto, 2021) explaining the internal control system and accounting information system design for restaurants in Indonesia, (Saputra & Puspaningrum, 2021) discusses the design of accounting information systems and this is a very important factor to assist management in the internal control process for restaurants in Indonesia. Factors Influencing SIA against Restaurants in Indonesia No Factors Research Total 1 System Planning (Rahmadani H, 2022), (Saputra, 2021), (Yustiana et.al., 2022), (Katiandagho, 2021), (Nurhani & Samsudin, 2022), (Pradana et.al., 2022), (Jordy et.al., 2021) 7 2 Internal Control (Yustiana et.al., 2022), (Katiandagho, 2021), (Darmasari & Setiawan, 2021), (Hidayat & Darmawan, 2021), (Jordy et.al., 2021) 5 3 System Understanding (Saputra, 2021), (Yustiana et.al, 2022), (Katiandagho, 2021), (Nurhani & Samsudin, 2022) 4 4 Human Resources (Yustiana et.al., 2022), (Rahmadani H, 2022) 2 Results of RQ3: Research Trends and Topics Results of RQ3 (Research Question 3) regarding trending topics in significant research on restaurant accounting information systems in Indonesia. keywords: accounting; accounting https://www.ilomata.org/index.php/ijtc; accounting information; accounting system; application; business; collection; companies; company; control; criteria; dan; data; design; et.al; financial; food; good; https://www.ilomata.org/index.php/ijtc; ilomata; indonesia; industry; informasi; information; information system; internal; international; international journal; ismiyar; journal; literature; literature review; making; management; method; munandar; mussa; operations; performance; problems; process; question; related; research; restaurant accounting; restaurants; results; review; slr; stage; studies; study; system; system studies; systematic; systematic literature; table; tax; tjahjadi; topic; yuliana cache: ijtc-668.pdf plain text: ijtc-668.txt item: #102 of 135 id: ijtc-670 author: Djafri, Intan Arsitia ; Damawati, Intan ; Suharto, Suharto; Satwika, I Gusti Agung Raka Putra ; Rahmatullah, Rahmatullah title: Utilization of Information and Communication Technology in the Tax Administration System to Increase Taxpayer Compliance date: 2023-01-28 words: 5791 flesch: 39 summary: The DGT developed tax information technology to aid corporate taxpayers in executing tax transactions. Tax information technology plays a role in increasing taxpayer compliance with taxes. keywords: accounting; administration; administration system; application; approach; artificial; benefits; business; communication; communication technology; companies; company; compliance; damawati; data; development; dgt; directorate; djafri; general; government; high; https://www.ilomata.org/index.php/ijtc; ict; ilomata; information; information technology; intelligence; international; journal; level; management; modernization; pajak; payment; pengaruh; performance; perpajakan; processes; provisions; public; qualitative; rahmatullah; research; revenue; satwika; service; spt; study; suharto; system; tax; tax administration; tax compliance; tax system; taxation; taxes; taxpayer; taxpayer compliance; technology; theory; transactions; use; users; utilization; wajib; work cache: ijtc-670.pdf plain text: ijtc-670.txt item: #103 of 135 id: ijtc-678 author: Fitriani, Riski Ayu ; Indrati, Menik title: The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable date: 2023-04-12 words: 7920 flesch: 41 summary: The Relationship between Profitability and Tax Aggressiveness Researchers use ROA to measure company profitability, according to (Aksoy Hazır, 2019) profitability has a relationship between company profits and income tax burden for companies. Company profits will be used to pay shareholders. keywords: accounting; aggression; assets; burden; business; capital intensity; coefficient; companies; company; corporate; costs; current; data; debt; deviation; effect; etr; exchange; finance; firm; fitriani; fixed; high; https://www.ilomata.org/index.php/ijtc; hypothesis; idx; impact; income; increase; independent; indonesia; indrati; influence; intensity; intensity variable; international; international journal; inventory intensity; journal; levels; leverage; lq45; ltd; model; moderates; moderation; payments; period; positive; prob; profitability; profits; relationship; research; results; state; stock; study; table; tax aggression; tax aggressiveness; tax burden; taxes; test; total; value; variable cache: ijtc-678.pdf plain text: ijtc-678.txt item: #104 of 135 id: ijtc-682 author: Irawati; Sitinjak, Musa Maha Sulung ; Harjo, Dwikora; Fahriah, Aramia title: Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office date: 2023-04-30 words: 6933 flesch: 45 summary: Therefore, this study was conductedtoo to analyze the effectiveness of E-Objection from 2020 to 2021 at KPP Pratama Cibitung, but because the data of taxpayers who submitted objection letters by E-Objection was confidential, it was hindered from interviewing informants who had accessed E-Objection besides that because E-Objection data could not be accessed from KPP Pratama, so in this study using two research objects, namely KPP Pratama Cibitung and Kanwil DJP II. Analyzing the Effectiveness of E-Objection during the Covid-19 Pandemic (2020-2021) at the Cibitung Primary Tax Service Office Based on E-Objection data since the release of E-Objection on August 1, 2020, until the end of 2021, the number of E-Objection submissions that the author received from the West Java Regional Office II has increased. keywords: accounting; alternative; analysis; article; august; author; cibitung; cibitung primary; covid-19; covid-19 pandemic; data; directorate; djp; easier; effectiveness; fahriah; general; goals; harjo; https://www.ilomata.org/index.php/ijtc; international; irawati; java; journal; kpp; manual; measurement; number; objection; objection data; objection effectiveness; objection letters; objection program; objection service; office; office ii; office irawati; officers; online; pandemic; policy; pratama; previous; primary; primary tax; program; public; regional; regional office; research; service; service office; sitinjak; submission; table; tax; tax objection; tax officers; tax service; taxes; taxpayers; total; west cache: ijtc-682.pdf plain text: ijtc-682.txt item: #105 of 135 id: ijtc-685 author: Pakpahan, Yunita; Naibaho, Wina Theresia br title: Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District date: 2023-04-19 words: 6024 flesch: 44 summary: The awareness of business actors in compiling financial reports for MSME business actors is still very low so that it has a negative impact on the sustainability of their businesses. One of them is the management of the homestay business should also make adequate business records (accounting) even if in a simple form, so that the business development and finances of the homestay business can be orderly and accountable so that information about income and costs earned during the current year can be properly recorded, in order to compile business financial reports (Ngatemin, 2019). keywords: accounting; accounting standards; actors; application; berastagi; business; business actors; capital; data; district; emkm; entities; entity; evidence; financial; financial accounting; financial reports; https://www.ilomata.org/index.php/ijtc; implementation; income; information; international; interviews; journal; karo; knowledge; lack; ledgers; low; making; management; medium; medium entities; micro; msme; msme actors; n.d; naibaho; pakpahan; performance; position; recording; records; reports; research; respondents; results; sak; sak emkm; small; smes; socialization; software; standards; statements; table; tax; time; training; transactions cache: ijtc-685.pdf plain text: ijtc-685.txt item: #106 of 135 id: ijtc-695 author: Darmaputri, Ivada Zanetha; Siagian, Valentine title: Profit or Planet? : Impact of Production and Environmental Costs on Sales date: 2023-04-12 words: 6306 flesch: 50 summary: Sales = 296,901,749,098.924 + 1.224 PrC - 0.479 EnC Baseid on thei reigre ission eiquation abovei, it is known that production costs have i a positive i reigreission coeifficieint, indicating that thei higheir thei production costs, thei morei saleis will increiasei. Wheirei thei highe ir thei production cost, the i impact on increiasing saleis. keywords: accounting; accounting https://www.ilomata.org/index.php/ijtc; activities; allocation; analysis; annual; baseid; bei; beita; biaya; certification; coeifficie; companies; company; constant; corporate; costs; damage; darmaputri; data; deipeindeint; economics; effects; eiffeict; einvironme; environmental; environmental costs; factors; financial; firms; havei; high; https://www.ilomata.org/index.php/ijtc; idr; ilomata international; impact; increase; indoneisia; industry; intal; international; international journal; irror; isis; iso; isseid; iteirmination; journal; listeid; management; manufacturing; minimum; modeil; multiple; performance; positive; probleims; proce; production; production costs; products; profit; reigreission; reiseiarcheir; reisults; research; sales; sales darmaputri; siagian; significant; social; source; spss; squarei; standard; std; stock; study; sustainability; table; tax; tbk; teist; total; valuei; variablei; veirsion; volume; waste cache: ijtc-695.pdf plain text: ijtc-695.txt item: #107 of 135 id: ijtc-708 author: Qolbiyah, Qurrotal ; Alamsyahbana, Muhammad Isa; Chartady, Rachmad ; Armansyah, Armansyah; Welly, Yerisma title: Book-Tax Differences and Profit Growth: Evidence from Indonesia date: 2023-04-12 words: 5043 flesch: 45 summary: Based on the analysis and statistical processing conducted on property and real estate sector companies listed on the Indonesia Stock Exchange, it was found that permanent differences have a significant relationship with company profit growth. Based on the analysis and statistical processing conducted on property and real estate sector companies listed on the Indonesia Stock Exchange, it was found that temporary differences have a significant relationship with company profit growth. keywords: accounting; alamsyahbana; analysis; armansyah; author; book; book tax; business; chartady; companies; company; data; differences; effect; estate; evidence; factors; financial; firms; https://www.ilomata.org/index.php/ijtc; impact; important; income; indonesia; information; international; journal; level; management; performance; permanent; permanent differences; positive; profit; profit growth; property; qolbiyah; real; relationship; research; results; sector; significant; source; stakeholders; statements; study; table; tax; tax differences; taxable; temporary; temporary differences; test; value cache: ijtc-708.pdf plain text: ijtc-708.txt item: #108 of 135 id: ijtc-709 author: Johantri, Bagas; Aprilia, Rachma ; Sopian, Sopian title: Market Concentration in Construction Tenders in West Papua date: 2023-04-13 words: 5204 flesch: 47 summary: In tender markets, providers who have a competitive advantage, whether it be in technical qualification or pricing, may come to dominate the market by consistently winning project bids. However, market concentration in government procurement for construction tenders is still difficult to find. keywords: -,700; accounting; aprilia; average; average number; bidders; budget; building; business; civil; coefficient; competition; concentration; construction; construction tenders; contract; correlation; cost; cr4; data; economic; engineering; goods; government; hhi; https://www.ilomata.org/index.php/ijtc; indonesia; international; johantri; journal; level; lkpp; low; market; market concentration; moderate; negative; number; packages; papua; participants; pbj; percentage; procurement; providers; public; regulations; research; savings; services; significant; sopian; study; subsector; table; tax; tender; value; west; west papua; work cache: ijtc-709.pdf plain text: ijtc-709.txt item: #109 of 135 id: ijtc-710 author: Tandayu, Brenda; Kalangi, Lintje ; Tangkuman, Steven Josia title: The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects date: 2023-04-13 words: 6841 flesch: 41 summary: (Dang & Tran, 2021) study showed that companies with higher capital adequacy ratios tend to engage in lower tax avoidance, supporting the finding that financial distress can drive companies to engage in tax avoidance. The Tax Justice Network has revealed that corporations are the primary culprits of tax avoidance in Indonesia, with mining companies being among the examples of such practices that have been exposed. keywords: accounting; aggressiveness; akuntansi; analysis; average; avoidance; avoidance drivers; business; capitalization; companies; company; corporate; corporate social; csr; csr disclosure; csri; data; debt; disclosure; distress; drivers; effects; energy; etr; finance; financial; financial distress; firms; higher; https://www.ilomata.org/index.php/ijtc; idx; impact; indonesia; influence; interest; international; international journal; journal; kalangi; level; lower; management; mining; mining companies; model; negative; obligations; pajak; performance; practices; ratio; regression; reports; research; responsibility; result; score; secondary; significant; social; social responsibility; source; spss; structure; study; table; tandayu; tangkuman; tax; tax avoidance; taxes; tbk; test; theory; thin; thin capitalization; total; use; value; variable cache: ijtc-710.pdf plain text: ijtc-710.txt item: #110 of 135 id: ijtc-712 author: Indradi title: Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law date: 2023-04-19 words: 7802 flesch: 50 summary: Even though, there is no clear definition of what is final income tax and its characteristics, based on Government Regulation No. 94 of 2010, we can conclude some distinctive characteristics of Final income tax compared to comprehensive income tax. However, schedular income tax in Indonesian Income Tax Law is mostly called “final income tax” despite another slightly different type of tax which is known as income tax based on special norm of calculation. keywords: accounting; agreement; article; bond; buyer; case; comprehensive; comprehensive income; contract; corp; discount; dual; economic; final income; financial; founder; gain; government; https://www.ilomata.org/index.php/ijtc; income tax; indonesian; indonesian income; indradi; interest; international; ise; journal; law; legal; liable; manufactured; margin; owner; perspective; price; regulation; repo; repo interest; repo transaction; republic; repurchase; sale; schedular; schedular income; securities; seller; specific; stocks; system; tax law; tax system; taxpayer; transaction; treatment; type; year cache: ijtc-712.pdf plain text: ijtc-712.txt item: #111 of 135 id: ijtc-714 author: Suranta, Eddy ; Satrio, Muhammad Alif Bimo ; Midiastuty, Pratana Puspa title: Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress date: 2023-04-29 words: 6259 flesch: 45 summary: https://doi.org/10.52728/ijtc.v4i2.714 ABSTRACT: The purpose of this examination is to empirically evidence the impact of investments, free cash flow, earnings management, interest coverage, liquidity, and leverage on financial distress. The dependent variable is financial distress. keywords: accounting; agency; asset; business; cash; cash flow; coefficient; companies; company; condition; coverage; coverage ratio; dan; debt; decisions; dewanti; difficulties; distress; earnings; earnings management; effect; finance; financial; financial difficulties; financial distress; firm; flow; free; free cash; growth; high; https://www.ilomata.org/index.php/ijtc; hypothesis; icr; impact; information; interest; interest coverage; international; investment; investors; journal; level; leverage; liquidity; management; managers; midiastuty; model; negative; problems; ratio; research; results; satrio; setiany; short; signal; significant; study; suranta; table; tax; term; theory; total; value; variable cache: ijtc-714.pdf plain text: ijtc-714.txt item: #112 of 135 id: ijtc-717 author: Nurdin, Nurul Latifah; Haliah; Nirwana title: The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital date: 2023-04-28 words: 8084 flesch: 43 summary: It is hopeid that in thei futurei thei hospital can maximizei thei usei of teichnology inteigration / computeirizeid teichnology (Heialthy Plus) to maximizei thei logistics of drugs from thei Pharmacy wareihousei. Thei factor causing this increiasei in fulfillmeint is thei varieity of drugs neieideid is leiss during thei pandeimic, beicausei during thei pandeimic thei varieity of diseiaseis is not too much and most caseis of diseiasei in outpatieints arei chronic diseiaseis. keywords: accordancei; accounting; accounting https://www.ilomata.org/index.php/ijtc; activitieis; administration; akuntansi; analysis; applicablei; application; arei; balancei; baseid; basis; bei; beiein; carrieid; cash; conceirning; control; cost; data; deipot; development; distribution; drugs; eiach; eilseivieir; eimeirgeincy; eit; eixpeinditurei; financial; formulary; fulfillment; geineirics; goods; goveirnmeint; goveirnmeint accounting; haji; haliah; havei; health; hospital; hospital nurdin; https://www.ilomata.org/index.php/ijtc; impleimeintation; includei; information; installation; international; international journal; inveintorieis; inveintory; jawa; journal; leiss; manageimeint; mateirials; medicines; medicines inventory; meidical; meithods; minutei; neieids; nirwana; non; numbeir; nurdin; obtaineid; ordeir; otheir; outpatieint; pandeimic; patieint; pharmaceiutical; pharmaceiutical supplieis; pharmacy; physical; preiparations; preiscription; pricei; proceiss; procureimeint; production; prov; psap; public; public hospital; purchasei; quality; regional; regional public; reiceiipt; reicording; reiport; reiquireimeints; reiseiarch; rsud; rumah; sakit; seirviceis; service; social; standards; stateimeints; stock; storagei; study; supplieis; supply; systeim; tax; theiir; theirei; timei; timur; treiatmeint; typei; unit; usei; valuei; whein; year; yeis; recipe cache: ijtc-717.pdf plain text: ijtc-717.txt item: #113 of 135 id: ijtc-718 author: Oktyawati, Dianila; Siregar, Hilda Octavana; Rumiyati, Rumiyati title: Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia) date: 2023-04-13 words: 5362 flesch: 49 summary: Earnings management is divided into two, namely accrual earnings management and actual earnings management (Gunny, 2010). Earnings management is an effort to manage earnings by managers to meet the expected profit level to obtain personal gain. keywords: accounting; accrual; accrual earnings; actual; aem; aggressiveness; aggressivity; assets; at-1; avoidance; cash; companies; company; control; corporate; covid-19; covid-19 pandemic; descriptive; differences; discretionary; earnings; earnings management; effective; etr; evasion; evidence; expenses; financial; government; https://www.ilomata.org/index.php/ijtc; incentives; increase; indonesia; international; journal; level; management; managers; oktyawati; pandemic; performance; period; profit; real; research; results; rumiyati; sales; siregar; study; t-1; table; tax; tax aggressiveness; tax aggressivity; total; value; year cache: ijtc-718.pdf plain text: ijtc-718.txt item: #114 of 135 id: ijtc-719 author: Orekan, Atinuke Adibempe title: A Framework For Boosting Revenue Generation From Land Taxes in Ogun State, Nigeria date: 2023-06-12 words: 7190 flesch: 51 summary: Mobilisation of land tax for revenue in the study area (Ogun state) is an area that is yet to be exploited by researchers. In view of this, the study will reveal and https://www.ilomata.org/index.php/ijtc mailto:aaorekan@bellsuniversity.edu.ng https://doi.org/10.52728/ijtc.v4i2.719 A Framework For Boosting Revenue Generation From Land Taxes in Ogun State, Nigeria Orekan 359 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc examine major obstacles that have effect on revenue realisation through land tax in the study area (Cho & Choi, 2014). keywords: ability; accounting; administration; area; available; benefit; board; business; country; data; development; execution; expenditure; fact; framework; funnel; generation; good; government; grand; high; https://www.ilomata.org/index.php/ijtc; income; increase; information; infrastructure; internal; international; international journal; journal; lagos; land; land taxes; laws; likely; local; major; marketing; mobilisation; need; nigeria; ogun; ogun state; optimal; orekan; outline; owners; pay; people; person; place; policy; poor; principle; process; properties; property; public; result; revenue; revenue generation; revenue mobilisation; sales; scrutiny; service; source; south; state; strategy; study; support; system; tax; taxation; taxes; theory; total; unified; use; value; view cache: ijtc-719.pdf plain text: ijtc-719.txt item: #115 of 135 id: ijtc-723 author: Manya, Marlon; González-Rabanal, Miryam C. title: Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador) date: 2023-05-05 words: 7283 flesch: 43 summary: Point-in-time loss-given default rates and exposures at default models for IFRS 9/CECL and stress Testing. In contrast, the ECL model requires companies to recognize expected credit losses based on a forward-looking assessment of the credit risk associated with a financial instrument, considering factors such as the debtor's creditworthiness, payment history, and economic conditions. keywords: accounting; accounting https://www.ilomata.org/index.php/ijtc; accounts; analysis; application; approach; assets; banks; binary; calculation; case; case study; cash; category; client; companies; company; compliance; credit; credit loss; credit risk; current; customers; data; days; default; dependent; ead; ecl; ecuador; expected; expected credit; exposure; factors; financial; financial instruments; higher; https://www.ilomata.org/index.php/ijtc; ifrs; impact; impairment; information; institutions; instruments; international; international journal; journal; lgd; liquidity; loan; logistic; loss; losses; management; model; non; orellana; pandemic; portfolio; probability; provisions; rabanal; regression; research; results; risk; source; stage; standard; statistical; step; study; table; tax; time; value; variable; 𝑃(𝑌 cache: ijtc-723.pdf plain text: ijtc-723.txt item: #116 of 135 id: ijtc-734 author: Yandes, Jufri; Setyo Nugroho , Sapto title: Reviewing Internal Variables on the Level of Underpricing of IPO Shares (Observation of the Company Go Public on IDX 2021-2022) date: 2023-04-30 words: 5085 flesch: 52 summary: Looking at the description and results of studies conducted from several previous researchers which there are differences and similarities in research results, it makes researchers want to conduct a review in order to obtain empirical evidence with the novelty of research in the form of data and the year of sampling with the theme Reviewing Internal Variables on The Level Of Underpricing of IPO Shares (Observation of The Company Go Public on IDX 2021-2022)”. In the study, (Nurazizah & Majidah, 2019) found that ROA results have a positive effect on underpricing. keywords: accounting; analysis; bursa; coefficient; companies; company; dan; data; efek; effect; faktor; https://www.ilomata.org/index.php/ijtc; idx; indonesia; influence; initial; internal; international; ipo; journal; keuangan; level; market; nugroho; observation; offering; pada; pengaruh; perusahaan; public; regression; research; results; roa; roe; shares; significant; stock; study; table; tax; test; underpricing; underpricing level; value; variables; yandes; yang cache: ijtc-734.pdf plain text: ijtc-734.txt item: #117 of 135 id: ijtc-738 author: Abrahams, Estelle; Suzette Bosman title: Wealth Taxes on Individuals: An International Comparative Study date: 2023-06-12 words: 7035 flesch: 54 summary: These investigations concluded by introducing a gift tax, wealth tax and capital gains tax and the resultant “Gift Tax Act of 1958” and “Wealth Tax Act of 1957” and was legislated. Ultimately, R306 900 (R682 000*45%) will be capital gains tax (Stein, 2019). keywords: abrahams; accounting; act; africa; assets; australia; base; bosman; capital; case; cgt; comparative; cost; countries; country; death; deceased; disposal; disposed; donations; duty; economic; estate; estate duty; gains; https://www.ilomata.org/index.php/ijtc; ilomata international; income; india; individuals; international; international comparative; international journal; journal; listed; loss; losses; market; namibia; net; ownership; policy; private; property; rate; section; securities; shares; south; stamp; stt; study; table; tax; taxable; taxation; taxes; transfer; trust; university; value; wealth; wealth taxes; year cache: ijtc-738.pdf plain text: ijtc-738.txt item: #118 of 135 id: ijtc-743 author: Supriadi, Iman title: The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior date: 2023-07-31 words: 6229 flesch: 41 summary: The results indicated that locus of control has a positive effect on auditors’ acceptance of dysfunctional audit behavior, intention to quit has a positive effect on auditors’ acceptance of dysfunctional audit behaviors, and locus of control has a positive effect on the intention to quit. The impact of time-budget pressure, personality, and leadership variables on dysfunctional auditor behavior. keywords: acceptance; accounting; analysis; anita; anugerah; approval; audit; audit behavior; auditors; ave; behavior; business; constructs; control; desire; dysfunctional; dysfunctional audit; effect; et al; evaluation; external; external locus; habits; higher; https://www.ilomata.org/index.php/ijtc; hypothesis; impact; inefficient; intention; internal; international; international journal; investigation; job; journal; locus; management; model; people; positive; reliability; research; results; root; sari; structural; studies; study; supriadi; tax; tendency; time; turnover; validity; value; variable; work cache: ijtc-743.pdf plain text: ijtc-743.txt item: #119 of 135 id: ijtc-755 author: Tambunan, Sari Bulan title: Analysis of Tobin's Q, Market to Book Value of Equity and Profitability (ROA), on Asset Growth in Property Companies on the Indonesia Stock Exchange (IDX) date: 2023-06-16 words: 4719 flesch: 52 summary: TA = Book value of total company assets The Tobin's q formula with the financial transaction conditions of companies in Indonesia is as follows: Tobin’s q = ME + DEBT / TA Market to Book Ratio Market to book ratio is size relatively from how much big growth for mark company compared to with asset his physique . This study aims to determine, analyze, and test Tobin's q, market-to-book value of equity and profitability (ROA), on asset growth in property companies on the Indonesia Stock Exchange (IDX). keywords: accounting; analysis; assets; astuti; book; book value; capital; companies; company; data; debt; effect; equity; exchange; expected; finance; financial; growth; growth assets; https://www.ilomata.org/index.php/ijtc; idx; increase; indicator; indonesia; indonesia stock; influence; influential; international; investment; investors; journal; management; manner; market; market value; mbv; panel; period; profitability; property; property companies; ratio; regression; research; results; return; roa; stock; stock exchange; study; tambunan; tax; time; tobin; value; variable cache: ijtc-755.pdf plain text: ijtc-755.txt item: #120 of 135 id: ijtc-759 author: Indradi title: Repeated Tax Amnesties in Indonesia: An Evaluation of Tax Compliance date: 2023-06-16 words: 9851 flesch: 54 summary: Analysis using Expected Utility Theory (Allingham & Sandmo, 1972), data: Sales Tax Revenue, GDP, and tax amnesties of Tucuman Province, Argentina form May 1978 to September 1999 Tax amnesties increase short-run revenue but do not affect long-term revenue (Sanchez Villalba, 2017). For some countries, tax amnesty is viewed as a shortcut tool to raise additional tax revenue. keywords: accounting; adf; alm; amnesties; amnesty; analysis; annual; annual tax; arima; assets; average; beck; compliance; compliance indradi; data; effective; effective taxpayers; evaluation; figures; formal; future; general; government; growth; https://www.ilomata.org/index.php/ijtc; impact; implementation; income; income tax; increase; individual; indonesia; indradi; international; international journal; itr; journal; lag; law; level; long; material; medium; method; model; negative; non; number; order; p.value; participants; perspective; policy; projection; ransom; registered; research; results; returns; revenue; rstudio; run; rupiah; second; series; short; significant; source; studies; study; table; tax; tax amnesties; tax amnesty; tax compliance; tax returns; tax revenue; taxes; taxpayers; term; test; time; values; voluntary; year cache: ijtc-759.pdf plain text: ijtc-759.txt item: #121 of 135 id: ijtc-760 author: Lestari, Tri Utami; Fauzi, Muhammad Nur title: The Effects of Ownership Concentration, Company Size, and Profitability on Internet Financial Reporting date: 2023-07-31 words: 4815 flesch: 43 summary: Otoritas Jasa Keuangan (OJK) Regulation No. 8 of 2015 states that companies are required to keep pace with technological developments by having a website and submitting company information to investors on the website. Internet financial reporting became the prime channel for disclosing company information due to the high profile accounting scandals in the global scale, this made the regulatory of accounting tried to enhance information transparency so that companies can disseminate information directly to the internet (Sandhu & Singh, 2019). keywords: accounting; akuntansi; companies; company; company size; concentration; correlation; dan; data; dependent; disclosure; effect; energy; eviews; fauzi; figure; financial; financial reporting; https://www.ilomata.org/index.php/ijtc; hypothesis; idx; ifr; indonesia; information; international; internet; internet financial; investors; journal; lestari; method; model; ownership; ownership concentration; pada; pengaruh; perusahaan; profitability; regression; reporting; research; researchers; results; sector; size; source; squared; statistic; study; tax; terhadap; test; value; variable; website cache: ijtc-760.pdf plain text: ijtc-760.txt item: #122 of 135 id: ijtc-777 author: Ardhi, Faisal; Lubis, Arief Wibisono title: The Moderation Role of Tax Rate Reduction and Firm Size in the Effect of Tax Aggresiveness on Company Value date: 2023-07-31 words: 7713 flesch: 48 summary: There is no evidence of a study that specifically examined the effect of tax aggressiveness and company value moderated by company size found, however, in 2022, a research conducted by (Labunets. In line with the results of previous studies related to company size and tax aggressiveness, a moderation of company size can affect the relationship between tax aggressiveness and company value. keywords: accounting; aggresiveness; analysis; ardhi; average; companies; company; company size; company value; control; corporate; corporate tax; data; decrease; effect; etr; financial; findings; firm; firm size; firm value; https://www.ilomata.org/index.php/ijtc; hypothesis; impact; income; increase; indonesia; influence; international; international journal; issuers; journal; leverage; lubis; management; model; moderation; negative; observation; ownership; panel; period; political; positive; previous; profit; profitability; public; rate reduction; rates; reduction; regression; relationship; research; results; roa; role; sample; significant; size; source; state; status; studies; study; table; tax; tax aggressiveness; tax avoidance; tax rate; test; testing; total; value; value ardhi; variable cache: ijtc-777.pdf plain text: ijtc-777.txt item: #123 of 135 id: ijtc-778 author: Silalahi, Heriantonius title: Juridical Analysis of Tax Criminal Law Enforcement: an Overview of Legal Regulations and its Implementation in Indonesia date: 2023-07-31 words: 11077 flesch: 31 summary: The Directorate General of Taxes (DGT) in Indonesia plays a significant role in enforcing criminal tax laws and addressing tax offenses. Investigation of Tax Criminal Offenses The investigation of tax criminal offenses is a crucial process conducted by Civil Servant Investigators (PPNS) of the Directorate General of Taxes in Indonesia. keywords: 2020; accountants; accounting; accounting https://www.ilomata.org/index.php/ijtc; actions; acts; analysis; article; cases; collection; compliance; consultants; crimes; criminal; criminal acts; criminal law; criminal offenses; crucial; data; dgt; directorate; effectiveness; evasion; evidence; failure; false; field; finance; financial; fine; general; https://www.ilomata.org/index.php/ijtc; https://www.ilomata.org/index.php/ijtc juridical; hukum; idr; implementation; imprisonment; individuals; indonesia; information; international; international journal; investigation; journal; juridical; juridical analysis; kup; kup law; land; law; law enforcement; laws; legal; legal regulations; legislation; losses; maximum; nomor; notification; number; obligations; offenses; officials; overview; pajak; parties; penalties; perpetrator; procedures; process; prosecutor; provisions; public; regulations; related; relevant; research; revenue; sanctions; silalahi; specific; stamp; state; system; tahun; tax; tax collection; tax compliance; tax crimes; tax law; tax offenses; tax regulations; taxation; taxation law; taxes; taxpayers; tentang; termination; undang; violations cache: ijtc-778.pdf plain text: ijtc-778.txt item: #124 of 135 id: ijtc-78 author: Rio Ahmad Junaedi; Elva Nuraina; Nur, Nur Wahyuning Sulistyowati title: Does The Value of the Company Affected Intellectual Capital with Financial Performance as Interesting Variables? date: 2020-03-31 words: 3244 flesch: 42 summary: To test the influence of mediation in this study applying the sobel test with the results of financial performance cannot mediate the relationship of intellectual capital and firm value because financial performance is not the only factor that influences the movement of company values, and intellectual capital itself is a factor that cannot be measured directly different from financial performance. No. 2 March 2020 Intellectual Capital is no different from the insights and expertise inherent in the organization of the intellectual community, intellectual capital can also be said to be a high-value resource and has the ability to take action based on knowledge as conveyed by Ulum (2009) and if intellectual capital is used to its full potential , has an impact on the quality of the company's financial performance where the financial performance itself is the same as the analysis carried out to find out how far the company operates its business based on effective and efficient financial implementation standards in the opinion of Fahmi (2018) which as a whole influences the movement of company value, its relation with this topic is a reflection of the price to be paid by potential buyers if the related company is to be sold, because in essence the value of the company is the perception of all investors in the position of success value that is often linked with stock value and profitability as stated by (Brigham & Houston, 2010). keywords: accounting; analysis; capital; coefficient; companies; company; constant; effect; financial; financial performance; firm; ilomata; indonesia; influence; intellectual; intellectual capital; interesting; international; journal; keuangan; march; pbv; performance; property; regression; relationship; research; results; roa; significant; states; study; table; tax; test; vaictm; value; variables; vol cache: ijtc-78.pdf plain text: ijtc-78.txt item: #125 of 135 id: ijtc-780 author: Herman; Chaidir, Randy title: The Influence of Operating Cash Flows, Investments Cash Flow, and Funding Cash Flow on Value of Company at Technology Sector date: 2023-07-31 words: 6013 flesch: 54 summary: A study by Fajri and Juanda indicated that operating cash flow has a positive and insignificant effect on company value (Fajri & Juanda, 2021), while a research by (Paraditya et al., 2021)explained that cash inflows from operational activities compared to sales (Operating/Sales) have no effect on company value . In Indonesia, a research on the analysis of cash holdings on the sensitivity of investment cash flows was carried out by (Nugroho, 2020)whereas Fajri and Juanda have conducted research with the results of investment cash flows having a negative and significant effect on company value (Fajri & Juanda, 2021). keywords: accounting; activities; analysis; assets; book; book value; business; capital; cash; cash flow; chaidir; companies; company; company value; data; effect; exchange; financial; financing; firm; firm value; flows; free; funding; herman; https://www.ilomata.org/index.php/ijtc; indonesia; influence; information; international; investment; investments cash; investors; journal; letters; main; management; market; model; number; operating; performance; price; relationship; research; results; science; sector; shares; stock; study; table; tax; technology; test; value; variable cache: ijtc-780.pdf plain text: ijtc-780.txt item: #126 of 135 id: ijtc-791 author: Silaban, David; Dewi, R.Rosiyana title: The The Effects of Green Innovation, Eco-Efficiency, Business Strategy, Technology Information Investment, and Profitability on Firm Value date: 2023-07-31 words: 9032 flesch: 41 summary: (Dewi & Rahmianingsih, 2020) argued that environmental innovation has a positive effect on company value. Similarly, the results of research by (Chang et al., 2015) stated that there was a positive effect between differentiation strategy to company value. keywords: accounting; analysis; assets; average; average value; business; business strategy; coefficient; companies; company; company value; concerns; cost; damage; data; dewi; differentiation; differentiation strategy; eco; effect; efficiency; energy; environmental; et al; exchange; financial; firm value; good; green; green innovation; https://www.ilomata.org/index.php/ijtc; hypothesis; indonesia; information; information investment; information technology; infuluance; innovation; international; international journal; investment; investors; items; journal; leadership; leadership strategy; legitimacy; level; line; management; market; means; model; number; operations; performance; period; positive; probability; probability value; process; production; products; profitability; regression; research; results; sector; size; stock; strategic; strategy; study; sustainability; sustainable; table; tax; technology; technology investment; test; theory; total; use; value; value silaban; variable cache: ijtc-791.pdf plain text: ijtc-791.txt item: #127 of 135 id: ijtc-794 author: Mwenda, Beny; Ngollo, Magwana; Mwasota, Amosi title: An An Empirical Study of the Effect of Managerial Competence on Firm Profitability date: 2023-07-31 words: 7425 flesch: 44 summary: This study aimed to analyse the effects of managerial competence on firm profitability listed in the Dar es Salaam stock exchange (DSE). The quantitative research design was used to collect, analyse and interpret data in this research while Panel Regression Model was selected to analyse the influence of Managerial competence on profitability of listed firms. keywords: accounting; analyse; analysis; assets; business; characteristics; coefficients; companies; company; competence; control; correlation; data; deviation; distribution; dividend; dse; effect; empirical; empirical study; exchange; factors; finance; financial; firm; firm profitability; growth; higher; https://www.ilomata.org/index.php/ijtc; hypothesis; impact; influence; international; international journal; journal; knowledge; leverage; management; managerial; managerial competence; managers; mean; model; multicollinearity; mwasota; mwenda; ngollo; non; number; panel; pay; performance; pols; positive; profitability; profitability mwenda; profits; regression; research; researchers; resources; results; return; roa; sales; significant; size; skewness; skills; specific; standard; study; table; tax; test; time; value; variables; year cache: ijtc-794.pdf plain text: ijtc-794.txt item: #128 of 135 id: ijtc-798 author: Wulandari, Destiny; Wijaya, Suparna title: The Tax Revenue from Agriculture and Manufacturing Sectors in Lower Middle-Income Countries with Exchange Rate as a Moderating Variable date: 2023-07-31 words: 7047 flesch: 47 summary: High tax revenue is supported by high economic growth, and vice versa, high economic growth supports high tax revenue. Tax revenue effect of foreign direct investment in West Africa Mawussé Komlagan Nézan Okey. keywords: accounting; agriculture; analysis; assumption; average; bank; better; camarillo; castro; chi2; countries; country; data; direct; economic; economies; effect; effect model; exchange; exchange rate; fdi; foreign; gaalya; gdp; growth; high; https://www.ilomata.org/index.php/ijtc; hypothesis; income; income countries; increase; independent; interaction; international; investment; journal; lower; lower middle; manufacturing; manufacturing sector; middle; model; multicollinearity; negative; negative effect; panel; percent; positive; positive effect; prob; rate; regression; relationship; results; revenues; ridge; sector; significant; source; study; table; tax; tax revenue; test; value; variable; wijaya; world; wulandari cache: ijtc-798.pdf plain text: ijtc-798.txt item: #129 of 135 id: ijtc-799 author: Anwar, Firda Maharani; Wijaya, Suparna title: Tax Revenue, FDI, and Agricultural Sector: A Dynamic Interaction with Regulatory Quality as the Moderation date: 2023-07-31 words: 10244 flesch: 42 summary: Tax revenue pertains to compulsory payments remitted to the central government for public objectives, excluding specific items such as fines, penalties, and certain social security contributions (World Bank, 2023). The magnitude of tax revenue can be measured in terms of currency or as a percentage of a country's total GDP. keywords: accounting; accounting https://www.ilomata.org/index.php/ijtc; african; agricultural sector; agriculture; analysis; anwar; asean; asean countries; assumption; benefits; business; capital; classical; coefficient; collection; common; companies; company; countries; country; dan; data; descriptive; determinants; development; direct; direct investment; dynamic; economic; economy; effect; fdi; findings; foreign; gdp; governance; government; growth; hand; host; https://www.ilomata.org/index.php/ijtc; ilomata international; impact; incentives; income; increase; individuals; indonesia; influence; interaction; international; international journal; investment; journal; member; model; moderated; moderation; multicollinearity; nations; negative; nomor; output; pajak; panel; percentage; policy; positive; productivity; public; quality; regression; regulations; regulatory; regulatory quality; relationship; research; results; role; scale; sector; service; share; significant; social; source; studies; study; system; tax incentives; tax revenue; taxation; tentang; test; theory; total; trade; value; variable; wijaya; world; years cache: ijtc-799.pdf plain text: ijtc-799.txt item: #130 of 135 id: ijtc-843 author: Nugraha, Hendiva Tri; Wijaya, Suparna title: The Determinants of Tax Revenue in the Context of International Transactions in the Latin America and Caribbean (LAC) Regions 2002-2019 date: 2023-08-21 words: 6025 flesch: 49 summary: Similarly, another research by Kwaku et al (2018) examined the effect of trade openness on trade tax revenue in Ghana. Ilomata International Journal of Tax and Accounting, 4(3),613-627. https://doi.org/10.52728/ijtc.v4i3.843 ABSTRACT: Tax revenue is one of the backbones of economy in almost every country in the world. keywords: accounting; activities; america; assumption; bolivia; brazil; caribbean; carribean; classical; coffee; companies; context; countries; country; data; debt; determinants; direct; economic; effect; export; external; fdi; foreign; foreign debt; gdp; goods; government; growth; high; highest; honduras; https://www.ilomata.org/index.php/ijtc; ilomata international; independent; international; international journal; international transactions; investment; journal; lac; latin; latin america; model; moderating; nugraha; openness; paraguay; positive; ratio; region; regression; relationship; research; results; revenue; sector; state; study; table; tax; tax revenue; taxation; taxes; test; trade; trade openness; transactions; value; variables; wijaya; world cache: ijtc-843.pdf plain text: ijtc-843.txt item: #131 of 135 id: ijtc-844 author: Pascal, Emilio; Wijaya, Suparna title: Searching For Tax Revenue Determinants in N-11: The Moderating Role of Regulatory Quality date: 2023-08-21 words: 7986 flesch: 42 summary: Tax revenue effect of foreign direct investment in West Africa. This study aimed to analyze the effects of the agricultural sector and the Foreign Direct Investment (hereinafter referred to as FDI) on tax revenue in The Next Eleven (N-11) countries. keywords: accounting; agricultural; agricultural sector; autocorrelation; better; coefficient; common; companies; conditions; contribution; countries; country; data; determinants; development; direct; economic; economy; effect; egypt; fdi; foreign; gdp; government; growth; https://www.ilomata.org/index.php/ijtc; hypothesis; impact; income; increase; independent; inflow; international; international journal; investment; journal; korea; model; moderated; multicollinearity; n-11; n-11 countries; negative; nigeria; pakistan; panel; pascal; percentage; positive; potential; principle; quality; quality pascal; random; ratio; regression; regulations; regulatory; regulatory quality; relationship; results; revenue determinants; review; role; sector; significant; source; south; study; system; table; tanzi; tax revenue; test; value; variables; vietnam; wijaya; world cache: ijtc-844.pdf plain text: ijtc-844.txt item: #132 of 135 id: ijtc-861 author: Rulandari, Novianita ; Rahmayani, Salsabila title: The Effect of Changes in Layers of Taxable Income Article 17 of the Law on Cost of Goods Sold, Reporting of Individual Tax Returns and Taxpayer Awareness of Income Tax Receipt at the Pratama Sawah Besar One Tax Service Office date: 2023-07-28 words: 13138 flesch: 52 summary: Income taxes have great potential for the government as a source of income for expenses https://www.ilomata.org/index.php/ijtc mailto:novianitaruandari@gmail.com https://doi.org/10.52728/ijtc.v4i3.86755 The Effect of Changes in Layers of Taxable Income Article 17 of the Law on Cost of Goods Sold, Reporting of Individual Tax Returns and Taxpayer Awareness of Income Tax Receipt at the Pratama Sawah Besar One Tax Service Office Rulandari & Rahmayani 408 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc (Cnossen, 2018; Neisser, 2021; Ordower, 2014), one of which is Income Tax Article 21. PPh Article 21, which is also known as Income Tax Article 21, is a type of tax that is imposed on income earned by individual domestic Tax Subjects in connection with the work, services and activities carried out. keywords: accounting; analysis; annual; annual tax; awareness variable; besar; changes; coefficient; compliance; constant; correlation; cost; dan; data; dependent; determination; economic; effect; error; good; government; higher; hpp law; https://www.ilomata.org/index.php/ijtc; hypothesis; idr; income article; income income; income layer; income tax; income taxation; increase; individual income; individual spt; individual tax; individual taxpayers; influence; international; international journal; journal; kpp; kpp pratama; law; layers; layers article; level; model; number; office; pajak; personal income; pkp; positive; pph; pratama; pratama sawah; rahmayani; receipts; regression; regulations; reporting; research; results; rulandari; sawah; sawah besar; score; significant; source; spss; spt; spt reporting; square; state; study; system; table; tax article; tax law; tax rates; tax receipt; tax returns; tax revenue; tax service; taxable income; taxes; taxpayer awareness; taxpayers; test; valid; value; variable; year cache: ijtc-861.pdf plain text: ijtc-861.txt item: #133 of 135 id: ijtc-92 author: Lusiana, Herlina title: The Effect of Return on Equity (ROE) and Earning per Share (EPS) on Stock Prices In Indonesia Stock Exchange 2015-2018 date: 2020-07-31 words: 3802 flesch: 61 summary: Pengaruh Return On Asset, Return On Equity, Net Profit Margin Dan Debt To Equity Ratio Terhadap Harga Saham. Pengaruh EPS, PER, DER, ROE dan MVA Terhadap Harga Saham. keywords: accounting; beverage; bursa; companies; company; dan; data; earning; efek; effect; empirical; eps; equity; exchange; financial; food; harga; ilomata; indonesia; indonesia stock; international; july; jurnal; pada; pengaruh; perusahaan; positive; prices; profitability; ratio; research; results; return; roe; saham; share; significant; stock; stock prices; studies; study; tax; tbk; terdaftar; terhadap; vol; yang cache: ijtc-92.pdf plain text: ijtc-92.txt item: #134 of 135 id: ijtc-98 author: Prasetiyani, Erni; Sofyan, Moh. title: Bankruptcy Analysis Using Altman Z-Score Model and Springate Model In Retail Trading Company Listed In Indonesia Stock Exchange date: 2020-07-31 words: 2616 flesch: 57 summary: Reduction in earnings a problem most of all , and this has potential in bankruptcy retail company in the future In Retail Trading Company Listed In Indonesia Stock Exchange Prasetiyani & Sofyan 143 | Ilomata International Journal of Tax & Accounting Vol. 1 No. 3 July 2020 Further studies can conduct similar research, and compared with different types of companies, so as to provide wider results related to Altman Z Score and Springate's Model REFERENCE Altman, E. (1968). keywords: accounting; altman; analysis; area; assets; average; bankruptcy; calculation; companies; company; data; exchange; financial; indonesia; international; journal; matahari; model; past; potential; prediction; prima; public; putra; results; retail; score; springate; stock; tax; tbk; total; trading; value; vol; years cache: ijtc-98.pdf plain text: ijtc-98.txt item: #135 of 135 id: ijtc-99 author: Sunaryo, Deni title: The Effect Of Capital Adequacy Ratio On Return On Assets With Problem Credit Ratio Moderation date: 2020-07-31 words: 3112 flesch: 57 summary: The Effect Of Capital Adequacy Ratio On Return On Assets With Problem Credit Ratio Moderation Case Study In The Sub-Sector Of The National Private Foreign Exchange National Bank Listed On The Indonesia Stock Exchange In 2014-2018 Deni Sunaryo Faculty of Economics and Business University of Serang Raya Correspondent: denisunaryomm@gmail.com Submitted : June 24, 2020 Revised : July 14, 2020 The study aims to determine the effect of Capital Adequacy Ratio on Return On Asset with the moderatiom of Non-Performing Loan sub sector of national foreign exchange private banks listed on the Indonesian stock exchange (IDX) in 2014-2018 with a population of 22 banks. keywords: accounting; adequacy; adequacy ratio; assets; bank; capital; capital adequacy; car; credit; dan; data; deviation; effect; exchange; financial; indonesia; international; journal; july; linear; loan; manajemen; model; moderation; non; npl; pengaruh; performing; positive; problem; profitability; ratio; regression; research; results; return; roa; significant; standard; study; tax; test; value; variable; vol cache: ijtc-99.pdf plain text: ijtc-99.txt