ijtc: A Pathfinder

This is a computer-generated pathfinder created against the Distant Reader study called ijtc.

Each Distant Reader study carrel is composed of many individual items. Each item is bibliographically described with author, title, date, summary, and keyword values. Below is a list of the items' most signficant keywords as well as lists of the items themselves. Purpusing the content of this pathfinder provides the student, researcher, or scholar with one way to get their heads around the scope of the carrel. The keywords include:

Https://www.ilomata.org/index.php/ijtc; Accounting; Company; Value; Companies; Effect; Indonesia; Performance; Management; Government; Data; Quality; Covid-19; Financial; Influence; Test; Taxpayers; Impact; Income; Ratio; Capital; Pandemic; Stock; Policy; Revenue; Exchange; Nigeria; Public; Law; Market

Depending on how this pathfinder was created, many of the bibliographic sections will include elaborations on the meaning(s) of the given keywords. These elaborations were generated by feeding the items' summaries to a large langauge model and asking the model to address the question, "What is X?", where "X" is the keyword. The result will be a few sentences of elaboration. Be forewarned. The elaborations are often plausible, but they should not be take as truth. Instead, they should be taken as points for consideration.

• Earnings Management Before, During and After Covid-19 Period in the Hotels and Tourism Subsector Subsector Listed on the Indonesian Stock Exchange by Syahputri, Widia Dwi; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi (2023) - It identifies a significant disparity in accrual earnings management before and after the Covid-19 pandemic This approach aligns with (Zhu et al., 2022) suggestion to measure real earnings management using three proxies: The abnormal operating cash flow (ABNCFO), abnormal production cost (ABNPROD) and abnormal discretionary expense (ABNDISEXP) From research conducted by Angelina & Lindrawati (2022), the formulation of the problem in this study is whether there are differences in accrual earnings management before, during and after the Covid-19 pandemic and whether there are differences in real earnings management before, during and after the Covid-19 pandemic. Keywords: accounting; companies; covid-19; covid-19 pandemic; covid-19 period; earnings management; et al; exchange; https://www.ilomata.org/index.php/ijtc; journal; pandemic; period; stock; subsector
• The Effect of Accrual Earnings Management and Real Earnings Management on Environmental, Social, and Governance (ESG) Reporting Performance by Fadhilah, Alfiyyah Nuur; Suranta, Eddy (2023) - 0.16733276 -0.0037733523 0.07278387043 ABNPROD -0.82145640 9.05615179 0.8543393969 1.77566475952 ABNDISC -0.68199864 0.24447389 0.0165086850 0.17772935945 AGE 8 90 43.95 19.786 LEV 0.00000000 1.00403284 0.3223902956 0.25298871613 ROA 0.00416021 0.35801754 0.0964212773 0.09382038716 SIZE 29.46277748 33.65518758 31.6426956123 1.10054902146 MANAJERIAL 0.00000362 0.25241976 0.0466256408 0.07820267188 https://www.ilomata.org/index.php/ijtc The Effect of Accrual Earnings Management and Real Earnings Management on Environmental, Social, and Governance (ESG) Reporting Performance Fadhilah and Suranta 87 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc engage in real earnings management by cutting costs related to advertising, revenue, administration, and research to augment profit figures. https://www.ilomata.org/index.php/ijtc The Effect of Accrual Earnings Management and Real Earnings Management on Environmental, Social, and Governance (ESG) Reporting Performance Fadhilah and Suranta 90 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Accrual Earnings Management, Real Earnings Management, and Enviromental Social Governance (ESG) Table 3 is designed to demonstrate the impact of accrual earnings management on ESG performance and the influence of real earnings management on ESG performance. Keywords: accounting; companies; company; earnings management; effect; esg; esg performance; governance; groups; https://www.ilomata.org/index.php/ijtc; hypothesis; international; journal; low; performance; score; severe
• Carbon Tax Research Trend by Bima, Muhammad; Setiawati, Rhisma Indah; Agustin, Dwi Apriliana; Djasuli, Mohamad (2023) - The purpose of this research is to explore more deeply about carbon tax research with a focus on business management and accounting in the 2015-2023 period. The results found that the search for articles that discuss carbon tax research found 8 articles published from accredited journals Sinta 1 and Sinta 2 and 50 articles from journals indexed by Scopus quartile 1 (Q1) and quartile (Q2) . Keywords: articles; carbon; carbon tax; data; https://www.ilomata.org/index.php/ijtc; journal; mapping; research; scopus; sinta; tax; tax research; year
• The Impact of Financial Literacy and Digital Awareness on Investment Intentions by Karundeng, Meidy Lieke; Siagian, Valentine; Hutabarat, Francis; Pangaribuan, Hisar (2024) - (Seiler & Fanenbruck, 2021)highlight the growing acceptance of digital investment solutions, such as robo-advisors in Germany, which indicates a shift towards trust in digital financial services when coupled with increased digital awareness. This study investigates the impact of financial literacy and digital awareness on investment intentions. Keywords: awareness; decisions; digital; https://www.ilomata.org/index.php/ijtc; impact; intentions; international; investment; investment intentions; journal; literacy; research
• Environmental Audit and CSR Practices on the Financial Performance of Small and Medium Manufacturing Companies in Indonesia by Nugrahanti, Trinandari Prasetya; Lysandra, Shanti (2024) - This means that financial performance and CRS will increase along with improvements in financial performance. This research not only aligns with the current trajectory of Indonesia's economic ambitions but also addresses a critical gap in the literature by examining the nuanced interplay between environmental responsibility, CSR practices, and financial performance in small and medium manufacturing companies within the Indonesian context. Keywords: audit; companies; csr; csr practices; https://www.ilomata.org/index.php/ijtc; impact; indonesia; journal; manufacturing; medium; performance; practices; research; test
• The Influence of Good Corporate Governance, Firm Size, and Operating Capacity on Financial Distress (Study of Retail Trade Sub-Sector Companies Listed on The Indonesian Stock Exchange in 2017-2022) by Nurhadimah, Siti ; Paramita, V. Santi Paramita (2024) - Oether indicatioens oef financial distress are firm size and oeperating capacity (Hikmawati, 2022). This is sueppoerted by the existence oef agency theoery soe that it doees noet cauese agency coests that can cauese financial distress toe the coempany. Keywords: affect; boeard; capacity; coempany; companies; distress; exchange; financial; financial distress; firm; foer; governance; https://www.ilomata.org/index.php/ijtc; influence; journal; oef; oen; oewnership; research; retail; size; toe; trade
• Economic Growth Model with Regional Expenditure as a Moderation Variable: Scale in Berau Regency by Roy, Juliansyah; Rochaida, Eny; Suharto, Rahcmad Budi (2024) - Meanwhile, explicitly, regional economic growth is defined as the rate of increase in output per capita in the long term as measured by gross regional domestic product (GRDP) at constant prices (Buan et al., 2021). With the encouragement of fiscal decentralization, regional economic growth can continue. Keywords: berau; data; dau; dbh; effect; expenditure; government; growth; https://www.ilomata.org/index.php/ijtc; international; journal; model; moderating; regency; spending; tax; taxes; variable
• The Influence of Financial Literacy, Self-Efficacy, and Coping Strategies on Students' Finances by Syahwildan, Muhamad; Hidayah, Zulfa Zakiatul (2024) - https://www.ilomata.org/index.php/ijtc The Influence of Financial Literacy, Self-Efficacy, and Coping Strategies on Students' Finances Syahwildan & Hidayah 261 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Based on the results of the instrument test and the results of the data analysis above, a discussion related to leadership and work motivation on employee work discipline can be explained as follows: The effect of financial literacy on financial behavior The results of this study indicate that financial literacy has an effect on the Financial Behavior of Undergraduate Students of the Management Study Program of Pelita Bangsa University, meaning that the better the financial literacy rate among students, the better the student's Financial Behavior, especially in Undergraduate Students of the Management Study Program of Pelita Bangsa University. The Influence of Financial Literacy, Self-Efficacy, and Coping Strategies on Students' Finances Muhamad Syahwildan1, Zulfa Zakiatul Hidayah2 12Universitas Pelita Bangsa, Indonesia Correspondent: muhamad.syahwildan@pelitabangsa.ac.id1 Received : November 20, 2023 Keywords: behavior; efficacy; finances; financial; https://www.ilomata.org/index.php/ijtc; international; journal; literacy; management; self; students
• Examining the Sustainability Report, Financial Performance, and Value of Mining Companies in Indonesia by Dwi Suhartini; Putri, Monika Indah Cahyani; Yunida Putri, Sofie (2024) - In this study, company value is measured by Tobin's Q. In addition, there is research conducted by Indriana (2023) and Dhae (2023) that ROA has a significant positive effect on company value proxied by Price Book Value (PBV). Keywords: companies; company; data; https://www.ilomata.org/index.php/ijtc; indonesia; journal; mining; performance; report; roa; study; sustainability; value
• Boosting Firm Performance: Insights from the Food & Beverage Sector's Key Drivers by Michael; Widjaja, William (2024) - Intellectual capital is an essential source of competitive advantage for Food companies and minimizers in building differentiation and increasing company value. The implementation of good corporate governance (GCG) can help minimize agency costs and improve company performance. Keywords: agency; beverage; capacity; capital; companies; company; costs; firm; food; https://www.ilomata.org/index.php/ijtc; industry; international; journal; management; operating; performance
• The Effects of Tax Sanctions, Taxpayer Awareness, and Tax Understanding MSME on Tax Compliance: The Moderating Role of Risk Preference by Yuliani, Sinsin Putri ; Sistalia, Tri Ayu; Yulianto, Agung (2024) - Contrary to research, risk preferences do not increase taxpayer tax compliance knowledge (Yunia et al., 2021). Because of this, countries all over the world are quite concerned about tax compliance. Keywords: effects; https://www.ilomata.org/index.php/ijtc; msme; pajak; preference; risk; risk preference; sanctions; study; tax; tax compliance; tax sanctions; tax understanding; taxpayer; taxpayer awareness; taxpayer compliance; understanding; wajib
• Mapping Green Tax Research Trends: A Bibliometric Analysis Study by Bima, Muhammad; Alim, Mohammad Nizarul (2024) - The purpose of this research is to examine more deeply about green tax research with a bibliometric analysis study focusing on the subject areas of environmental science, energy, economics, econometrics and finance, social sciences, engineering, business management and accounting, computer science. This bibliometric analysis was conducted by digging deeper into green tax research with a subject area focus on environmental science, energy, economics, econometrics and finance, social sciences, engineering, business management and accounting, computer science and defining the results in a descriptive quantitative manner. Keywords: analysis; articles; data; environmental; green; https://www.ilomata.org/index.php/ijtc; international; journal; mapping; research; results; source; study; tax; tax research; taxes
• Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction by Yandes, Jufri; Sunarya, Amud; Muhtarom; Destiana (2024) - Β : X regression coefficient Ε : Confounding factor/residual (error) Hypothesis Testing Hypothesis testing aims to determine whether the reduction in tax incentives has a reaction or has no reaction to the financial ratio (ROE) of the shares of issuers in the LQ45 Index in 2022 to the reduction in tax incentives made by the Indonesian government so that two hypotheses are formed, namely: ROE = Net Profit After Tax Total Equity 𝑥 100% https://www.ilomata.org/index.php/ijtc Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction Yandes, Sunarya, Muhtarom, and Destiana 446 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc H01 = Implementation of tax incentive reduction has a reaction to the financial ratio (ROE) of the shares of IDX issuers LQ45 Index in 2022 H02 = Implementation of tax incentive reduction does not have a reaction to the financial ratio (ROE) of the shares of IDX issuers in the LQ45 Index in 2022 Researchers concluded based on the results of the hypothesis that there is a suspicion that this happened because the issuers did not take advantage of the tax incentive reduction, due to lack of knowledge of the benefits of the policy that could be directly felt by the issuers, and there were conditions or criteria determined by the Indonesian government to obtain tax incentives that were considered quite difficult to implement by the issuers, this was supported by the results of a study conducted by https://www.ilomata.org/index.php/ijtc Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction Yandes, Sunarya, Muhtarom, and Destiana 449 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Ispriyarso & Wibawa (n.d.)which stated that the respondents in their research had not taken advantage of the tax incentives due to ignorance of the incentives, and lack of understanding of the procedures. Keywords: covid-19; https://www.ilomata.org/index.php/ijtc; implementation; incentives; index; indonesia; issuers; journal; lq45; ratio; reaction; reduction; research; roe; tax; tax incentives
• The Determinants of Mobile E-Wallet Adoption Across Generation, A Lesson Learned From Indonesia by Arini, Nur; Hilendri Lestari, Baiq Anggun; Hanani, Tri (2024) - This study aims to determine what factors influence the determinants of mobile e-wallet adoption across generations in Indonesia. Therefore, this study aims to answer the following research questions: What factors influence the determinants of mobile e-wallet adoption across generations in Indonesia. Keywords: adoption; determinants; digital; generation; https://www.ilomata.org/index.php/ijtc; indonesia; information; journal; mobile; model; quality; research; study; system; use; wallet; wallet adoption
• Risk-Return Analysis of Select Tax Saving Mutual Funds by Subramaniam, S. Prasanna Kumar (2024) - The risk-return relationship for 10 years from April 2005 to March 2015 analysed using monthly adjusted NAV, return of the scheme with funds return and market return pictured that 10 out of 20 schemes showed good performance and only a few mutual fund schemes proved contrasting performance on account of unprofessional management, inability of the fund manager to read the market conditions, selection of stock being poor and inadequate diversification and so on (Chauhan, 2020). Mutual fund is a financial apparatus where it contains a mixture of or a combination of varied securities and it permits investors to pool their money for any pre-determined time period to achieve their investment goal (Udhayasankar & Maran, 2018). Keywords: analysis; funds; https://www.ilomata.org/index.php/ijtc; india; journal; performance; ratio; returns; risk; saving; schemes; tax
• Literature Review: Development of Credit Union Research Topics Perspectives in The Field of Financial Accounting by Setyaningrum, Putri; Carolina, Anita (2024) - The purpose of this research is to examine trends in mapping the development of Credit Union research because considering the current conditions, many non-profit entities need information to make decisions quickly, accurately and accountably. So this research focuses on the development of Credit Union research with 4 topics, namely Financial Inclusion, consumer welfare, Commercial Banks, and Cooperatives using bibliometric analysis with the help of VosViewer. Keywords: accounting; analysis; credit; credit union; development; https://www.ilomata.org/index.php/ijtc; journal; literature; research; research topics; researchers; results; review; topics; total; union research; unions
• Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance Moderated by Dividend Policy by Azahra, Nurlisti; Lusiyanawati; Puriayu, Nanik Leanikha; Yulianto, Agung (2024) - From the background, the researchers are interested in raising and discussing these issues with the title ‘‘Implementation of Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance with Dividend Policy as a Moderating Variable in State- Owned Companies Listed on the IDX for the 2019-2022 Period”. Profitability Impacts the Financial Performance of the Company The Effect of Institutional Ownership on Corporate Financial Performance Keywords: audit; board; commissioners; committee; company; corporate; dividend; dividend policy; governance; https://www.ilomata.org/index.php/ijtc; independent; ownership; performance; perusahaan; policy; profitability; research; value
• Foreign Direct Investment In Indonesia: Economic Growth IKN by Sari, Putri; Maysarah, Siti (2024) - This research analyses the correlation amidst foreign direct investment, inflation, and environmental degradation with economic growth in IKN. Conversely, the environmental degradation has a significant negative impact on economic growth. Keywords: data; degradation; fdi; growth; https://www.ilomata.org/index.php/ijtc; ikn; impact; indonesia; inflation; investment; journal; model; results; test
• The Impact of Company Size and Profitability on Firm Value with Institutional Ownership as a Moderating Variable by Hidayatulloh, Ilham Rachmat; Trisnaningsih, Sri (2024) - The impact of company value is not mitigated by institutional ownership on the relationship between firm size and profitability. Specifically, by raising company value, as this will influence investor interest (Wasista & Asmara Putra, 2019). Keywords: business; company; company size; dan; https://www.ilomata.org/index.php/ijtc; impact; journal; moderating; ownership; pengaruh; perusahaan; profitability; size; value; variable
• Analysis of the Influence of the Ability to Prepare Financial Reports, Financial Literacy and Financial Inclusion on the Financial Performance of MSMES by Hutabarat, Metyria Imelda; Widiyastuti, Tetty; Duffin; Ervina, Nelly (2024) - H4: Ability to prepare financial reports, financial literacy, and financial inclusion simultaneously positive and significant effect on financial performance MSMEs carried out by MSME entrepreneurs MSMEs in Medan City. Some of the main benefits of preparing financial reports for MSMEs are monitoring financial performance through profit and loss reports, balance sheets, better decision making, measuring business growth, and measuring business growth. Keywords: ability; analysis; city; https://www.ilomata.org/index.php/ijtc; inclusion; influence; journal; keuangan; literacy; medan; msmes; performance; reports; research; test
• Detection of the Effects of Hexagon Fraud Theory on Financial Statement Fraudulent by Ramadhanty, Aisyah Putri; Septiani, Tika (2024) - Regression Coefficient Testing Financial Target on potential financial reporting fraud The study's findings indicate that financial statement fraud in financial sector companies during the 2022–2023 period is not influenced by external pressure. The results of the study show that rationalization has no influence on financial statement fraud in financial sector companies in 2022-2023. Keywords: accounting; ceo; companies; company; financial; fraud; fraud theory; fraudulent; hexagon; hexagon fraud; https://www.ilomata.org/index.php/ijtc; influence; journal; management; ratio; research; statement fraud; theory; 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡
• The Effectiveness of Learning Accounting Information System with MonsoonSIM by Mahmudi; Aisyah, Maulidyati; Dewi, Herlina Rahmawati; Premarci, Asaquita Sophie (2024) - Previous study conducted by Shafudin et al. (2018) focus on the determinant of the use of MonsoonSIM business simulation at Universiti Teknologi Malaysia (UTM) for undergraduate program. Universiti Teknologi Malaysia students who used MonsoonSIM business simulation admitted that MonsoonSIM entertained and improved their understanding. Keywords: accounting; ais; business; competency; https://www.ilomata.org/index.php/ijtc; information; international; journal; learning; monsoonsim; research; simulation; students; technology; use
• The Impact of Forensic Skills on Fraud Detection in Federal Government Agencies in Nigeria by Ofili, Ugwudioha; Ebogbue, Celestine Chukwutem; Idogho, Abraham Momoh (2024) - (Sule et al., 2019) studied the effect of forensic auditing /accounting investigation in financial fraud detection in Nigeria and concluded by stating that despite the global recognition of forensic accounting services it receives just a little attention in developing countries arising from a lack of regulators and inadequately equipped professional accounting bodies but concluded that forensic accounting service is significantly related to fraud detection. Effects of forensic accounting skills on the management of bank fraud in Nigeria. Keywords: accountants; accounting; agencies; audit; forensic; fraud; fraud detection; government; government agencies; https://www.ilomata.org/index.php/ijtc; impact; international; journal; nigeria; skills
• The Effect of Cash Turnover, Receivables and Inventory on the Liquidity of Manufacturing Companies on the Indonesian Stock Exchange for the 2018-2022 Period by Muhajiroh, Mohamad Ferrari Fariel Noer; Kamila, Nurul (2024) - Shows the level of inventory turnover in companies with a small level of liquidity, it can be interpreted that the level of turnover in inventory turnover will decrease if using company liquidity (Salam et al., 2022). This development causes competition between companies to be very tight. Keywords: cash turnover; companies; company; effect; https://www.ilomata.org/index.php/ijtc; inventory turnover; liquidity; manufacturing; period; perputaran; receivables; test; turnover; value
• Gender-Based Taxation: Comparative Lessons for Indonesia from Singapore, The United States, and Nepal by Naury, Qowiya Hasna; Haptari, Vissia Dewi (2024) - This paper examines the implementation of tax policies that are in line with gender based taxation in Singapore, the United States and Nepal as well as policy recommendations that can be implemented in Indonesia through qualitative methods using literature studies and regulatory reviews. While the application of similar policies in Indonesia is still limited to the imposition of maternity leave as a deduction from an employer's income, Indonesia may follow Singapore's example by re-examining the duration of paid maternity leave and designing tax policies that are inclusive of those who are not covered by formal employment. Keywords: economic; gender; https://www.ilomata.org/index.php/ijtc; income; indonesia; nepal; singapore; states; tax; taxation; united; women
• Impact of Internal and External Factors of a Company Facing the Return of the Company with a Compas100 Indeks Noted on the Indonesia Shipping Borse by Sinaga, Uchock Pandapotan Raja Salomo; Rudianto, Dudi (2024) - Purposive testing is selected because it allows experts to select tests based on specific attributes relevant to the purposes of exploration, particularly distinguishing the impact of internal and external factors on coal company share returns. Although some companies show high share returns, some others https://www.ilomata.org/index.php/ijtc mailto:uchock.sinaga@gmail.com https://doi.org/10.61194/ijtc.v5i3.1322 Impact of Internal and External Factors of a Company Facing the Return of the Company with a Compas100 Indeks Noted on the Indonesia Shipping Borse Sinaga and Rudianto 693 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc experience low returns. Keywords: company; effect; exchange; factors; https://www.ilomata.org/index.php/ijtc; impact; journal; model; returns; share; stock; test; value
• Boosting Corporate Performance: Green Accounting and Audit Quality Synergy by Tampubolon, Jhon Dogor; Siagian, Valentine; Rinendy, Jhon (2024) - The company's ability to achieve its set goals is known as company performance (Shofwatun et al., 2021). Company performance has a major impact on the market's assessment of the company. Keywords: accounting; audit; audit quality; companies; company; effect; firm; green; https://www.ilomata.org/index.php/ijtc; impact; journal; npm; performance; quality; roa; roe
• Gender Diversity, Corporate Social Responsibility, Return on Asset, and Leverage on the Corporate Tax Aggressiveness of Manufacturing Companies in Indonesia by Wulandari, Diah Ayu Putri; Tjahjono, Mazda Eko Sri; Ismawati, Iis; Mulyanah (2024) - However, it is not in line with research by (Mohanadas et al., 2020) who failed to discover any statistical evidence linking business tax aggressiveness and CSR success. The presence of women on the company's board will help the supervisory function so that the level of corporate tax aggressiveness can decrease. Keywords: asset; companies; company; csr; diversity; gender; gender diversity; https://www.ilomata.org/index.php/ijtc; indonesia; journal; leverage; manufacturing; research; responsibility; return; roa; study; tax aggressiveness
• The Effect of Corporate Governance, Green Accounting and Leverage on Company Profitability on Pefindo I-Grade Index by Setiadi, Abigail Dwi Pangestu; Hutabarat, Francis M.; Sinaga, Judith T. Gallena (2024) - Therefore, this study was conducted to demonstrate the effects of corporate governance, green accounting, and leverage on company profitability. A regression analysis was conducted, and the findings from this test indicate that corporate governance and green accounting do not have impact on company profitability, whereas the leverage ratio has a negative and significant effect on company profitability. Keywords: accounting; companies; company; company profitability; dan; effect; governance; grade; green; https://www.ilomata.org/index.php/ijtc; index; international; journal; leverage; pefindo; performance; profitability
• Analysis of the Acceptance of the Local Tax Administration System Using the Technology Acceptance Model (TAM) by Antoro, Aji Fajar Suryo; Thaha, Abdurrahman Rahim (2025) - There are many features of the Boyolali District Local Tax Information System (SiPAD) that I do not use COMPL4 I need a lot of time and effort that you need to use the Boyolali Regency Regional Tax Information System (SiPAD) Perceived Ease of Use PE1 It is easy for me to learn and use the Boyolali District Local Tax Information System (SiPAD) PE2 User manuals, error catalogs, and auxiliary functions of the Boyolali Regency Local Tax Information System (SiPAD) are easy to understand and clear https://www.ilomata.org/index.php/ijtc Analysis of the Acceptance of the Local Tax Administration System Using the Technology Acceptance Model (TAM) Antoro & Thaha 7 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Constructs Items Measures PE3 In general, the Boyolali Regency Online Regional Tax Information System (SiPAD) application is very user-friendly or easy to use Perceived Usefullnes PU1 The use of the Boyolali District Local Tax Information System (SiPAD) can improve simplify my tax reporting PU4 I often encounter errors in the Boyolali Regency Regional Tax Information System (SiPAD) system Attitude Toward Using ATU1 I feel comfortable using the Boyolali Regency Local Tax Information System (SiPAD) ATU2 I believe that the Boyolali Regency Local Tax Information System (SiPAD) helps me carry out tax obligations more efficiently ATU3 I feel frustrated when using the Boyolali Regency Local Tax Information System (SiPAD) Actual System Use ASU1 Compared to other tax administration systems, I use the Boyolali Regency Local Tax Information System (SiPAD) as my first choice for reporting and paying taxes. Keywords: acceptance; boyolali; ease; https://www.ilomata.org/index.php/ijtc; information; model; results; sipad; system; tam; tax; tax administration; technology; technology acceptance; use; usefulness
• The Tax Impact Analysis in The Telecommunications Industry among Southern African Countries by Mpofu, Queen; Swart, Odette; Masunda, Tariro (2025) - The empirical study by Matheson & Petit (2017) which demonstrates a negative association between high taxes and the uptake of telecoms in developing nations, lends credence to this viewpoint. According to Matheson & Petit (2021) high taxes can limit telecom companies' ability to expand their networks, particularly in rural or underserved areas where the return on investment is lower. Keywords: africa; countries; fees; https://www.ilomata.org/index.php/ijtc; impact; industry; journal; sector; services; southern; tax; taxes; telecom; telecommunications
• Examining the Management Impact: A Literature Review on the Phasing Out of Cheques in South Africa by Abrahams, Estelle Deseree (2025) - The elderly, who may lack digital skills and technology knowledge, are particularly vulnerable to the discontinuation of cheque payments. Users, fund administrators, and payment banks proved that there was a need to review and assess the current regulatory environment that could better facilitate customers to switch to electronic payment instruments. Keywords: abrahams; accounting; african; bank; banking; cash; cheques; covid-19; https://www.ilomata.org/index.php/ijtc; impact; journal; literature; management; payment; phasing; pretorius; review; services; south; south africa; tax; transactions
• The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia by Silalahi, Heriantonius; Maulana, Nandi ; Ana, Lenny; Kurnia, Budi (2025) - In this context, the roles of tax consultants and taxpayer attorneys are pivotal, serving as a bridge between the DGT and taxpayers by offering precise advice and strategies to optimize tax compliance (Tenreng M, et al, 2021). Through proper guidance from tax consultants, the goal of tax compliance can be achieved, enabling taxpayers to fulfil their tax obligations optimally while avoiding detrimental sanctions. Keywords: accounting; attorneys; compliance; contributions; dispute; general; https://www.ilomata.org/index.php/ijtc; indonesia; international; journal; law; legal; regulations; resolution; silalahi; system; tax; tax attorneys; tax consultants; tax dispute; taxpayer
• Trade openness and Economic Growth: An empirical analysis from Nigeria by Adekunle, Ahmed Oluwatobi (2025) - Linkages between foreign direct investment, trade openness economic growth in South Africa. Interestingly, this study introduces trade openness growth as a logical variable that catches the exhibition of most aggregate factors, such as imports and exports. Keywords: analysis; growth; https://www.ilomata.org/index.php/ijtc; nigeria; openness; trade; trade openness
• Implementation of the Customs Digital Transformation Policy Using the Ceisa 4.0 System to Improve Customs and Excise Services by Rahmi, Notika; Arimbhi, Pebriana; Dartono (2025) - Based on the survey results by DJBC as outlined in Service Memorandum No. ND- 774/BC.073/2023 for old CEISA and CEISA 4.0 service users. Secondary data analyzed is the results of surveys of Old CEISA and CEISA 4.0 users, data on service modules contained in CEISA 4.0, data on the movement of the number of old CEISA and CEISA 4.0 documents, and data on the number of times for completing CEISA 4.0 complaint tickets. Keywords: application; ceisa; customs; data; excise; general; https://www.ilomata.org/index.php/ijtc; implementation; international; journal; policy; research; service; system; tax; transformation; users
• Corporate Social Responsibility and Employees’ Performance of Companies in Kwara State by Kolawole, Kayode (2025) - According to the report, businesses should practise environmental responsibility to improve employee performance. Survey research was used to collect data on respondents' perceptions of CSR and employee performance. Keywords: csr; employees; https://www.ilomata.org/index.php/ijtc; journal; kwara; performance; responsibility; state; study
• An Empirical Analysis of the Impact of Credit Risk Management on the Financial Performance of Commercial Banks in Nigeria by Oyasor, Emmanuel Imuede (2025) - The relationship between bank credit risk and profitability and liquidity. https://doi.org/10.61194/ijtc.v5i3.1664 ABSTRACT: This study investigates the impact of credit risk management on the financial performance of commercial banks in Nigeria. Keywords: accounting; analysis; banks; capital; commercial; credit risk; https://www.ilomata.org/index.php/ijtc; impact; international; journal; nigeria; performance; research; risk management; study
• The Impact of Investment Decisions, Funding Strategies, and Financial Performance on Firm Value: The Moderating Role of GCG by Erpina, Evi; Budhiarto, Ahmad Rizal; Mardiyani, Mardiyani (2025) - The Effect of Investment Decisions on Firm Value The first hypothesis test revealed that investment decisions, represented by CAPEX, have an insignificant impact on firm value. The Effect of Funding on Firm Value The second hypothesis test indicated that funding, represented by the CAR proxy, had a significant but negative effect on firm value. Keywords: decisions; effect; et al; financial; firm; funding; gcg; governance; https://www.ilomata.org/index.php/ijtc; impact; investment; investment decisions; journal; moderating; performance; strategies; value
• The Impact of Capital Structure and Liquidity on Firm Value with Profitability as an Intervening Variable: A Study on LQ45 Companies by Qinthara, Aisyah Noor; Ramadhan, Nanda Galih; Mardiyani; Parlina, Nurhana Dhea (2025) - The objective of this study is to investigate how capital structure and liquidity affect company value in companies listed on the LQ45, using profitability as an intervening variable. Company value is defined as the estimated value of future profits recalculated using the appropriate interest rate (Sadewo et al., 2022). Keywords: capital; capital structure; companies; company; dan; financial; firm; https://www.ilomata.org/index.php/ijtc; liquidity; lq45; pengaruh; perusahaan; profitability; stock; structure; study; terhadap; value; variable
• The Effect of Macroeconomic and Bank-Specific Factors on the Level of Non-Performing Loans in Ghana: Panel Data Regression Analysis by Okine, Abraham Nii Adu; Garr, David Kwashie (2025) - https://www.ilomata.org/index.php/ijtc The Effect of Macroeconomic and Bank-Specific Factors on the Level of Non-Performing Loans in Ghana: Panel Data Regression Analysis Okine and Garr 927 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Morrison and White (2017) conducted a comparable analysis in the European Union, examining the affiliation between macroeconomic variables and bank non-performing loans (NPLs) between 2004 and 2015. Furthermore, Kumar and Rajan (2016) studied the causes of bank non-performing loans (NPLs) in Indian firms using cross-sectional data from 2005 to 2014. Keywords: analysis; bank; capital; data; factors; ghana; growth; https://www.ilomata.org/index.php/ijtc; journal; loans; npls; rate; regression; risk; specific; study
• The Effect of Political Connections on Earnings Quality with the Moderating Role of Family Ownership: A Study of Manufacturing Firms in Indonesia by Adinata, Kamil; Suranta, Eddy (2025) - The findings indicate that neither political connections nor family ownership have a direct effect on earnings quality. This suggests that family ownership amplifies the negative impact of political connections on earnings quality, contrary to the initial assumption that family ownership would enhance internal control. Keywords: connections; earnings quality; effect; family; family ownership; financial; https://www.ilomata.org/index.php/ijtc; model; moderating; ownership; study; test; variable
• The Influence of Management Accounting Information Systems on Financial Statements Performance in Retail Sector in Serang Regency by Wildan Nuryanto, Uli; Sutisna, Nining Sulastri; Kusuma, Bayyu Indra; Sari, Gema Ika; Khaeruman; Komarudin, Mamay; Suadma, Udin (2025) - This study aims to analyses the effect of management accounting information system (MAIS) on financial statements performance of retail sector in Serang Regency. Meanwhile, research that specifically examines the effect of MAIS on financial statement performance in the retail sector, especially in a local context such as Serang Regency, is still very limited. Keywords: accounting; accounting information; business; https://www.ilomata.org/index.php/ijtc; information; information systems; international; journal; mais; management; management accounting; performance; regency; reports; research; results; retail; sector; serang; statements; systems
• Analysis of the Quality of PKN STAN Tax Clinic Services by Budiarsih, Riani; Liyana, Nur Farida (2025) - Najib (2013) stated that the quality of tax services aims to provide comfort, security and certainty for taxpayers in fulfilling their tax obligations. The survey was given directly to respondents, in this case taxpayers who were receiving tax clinic services by tax clinic volunteers at a special Tax Clinic service desk provided at KPP Pratama Pondok Aren. Keywords: center; clinic; gap; https://www.ilomata.org/index.php/ijtc; journal; pajak; pkn; public; quality; satisfaction; service; stan; tax; tax clinic; taxpayers; volunteers
• Political Connections, Business Groups, and Firm Value in Indonesia: English by Radya, Muhammad Fasha ; Suranta, Eddy (2025) - H2: Business group affiliation strengthens the positive effect of board political connections on firm value. The findings reveal that political connections alone do not significantly influence firm value (PCBOD = 0.421, PCBOD2 = 0.106), but their effect becomes positive and significant when moderated by business groups (PCBOD×BG = 0.006, PCBOD2×BG = 0.007). Keywords: board; business; business groups; companies; connections; directors; family; firm; groups; https://www.ilomata.org/index.php/ijtc; influence; journal; ownership; value; variable
• Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach by Puspanita, Intan; Anistya Vinta Desi (2025) - Another factor that might affect the frequency of financial statement fraud is the size of the company. Research conducted by (Junus et al., 2025) conducted research across different firms and discovered that financial statement fraud is positively correlated with firm size. Keywords: accounting; analysis; avoidance; beneish; financial; firm; fraud; https://www.ilomata.org/index.php/ijtc; model; reporting; size; tax; tax avoidance; variable
• Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia by Ardillah, Kenny; Thenia, Thenia (2021) - 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: companies; company; company value; decisions; https://www.ilomata.org/index.php/ijtc; indonesia; influence; investment; investment decisions; journal; managers; organization; ownership; perusahaan; responsibility; stock; value
• Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics by Aidi, Ahmadi ; Agoestyowati, Redjeki ; Susanto, Imam ; Supriyono, Supriyono; Rahman, Dinda Aulia (2021) - 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. Ilomata International Journal of Tax & Accounting 2(4),286-294. https://doi.org/10.52728/ijtc.v2i4.362 ABSTRACT: 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; bookkeeping; government; government accounting; https://www.ilomata.org/index.php/ijtc; indonesia; journal; law; organization; reform; spending; state
• 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) by Prasetiyani, Erni ; Sumidartini, Ai Nety ; Barlian, Achmad (2021) - 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. Ilomata International Journal of Tax & Accounting 2(4),255-261. 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: banking; community; https://www.ilomata.org/index.php/ijtc; inclusion; jakarta; literacy; pulau; pulau seribu; seribu
• The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo by Irawati, Irawati; Darmawan, Hendra ; Sofyan, Muhammad ; Serebryakova, Tatiana (2022) - 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: application; compliance; effect; https://www.ilomata.org/index.php/ijtc; implementation; invoice; pajak; person; person compliance; receipts; revenue; tax; value; variable; vat
• Climate Change, Carbon Tax, and the Indonesian Directorate General of Taxes Preparedness in Implementing the New Carbon Tax by Nugraha, Ryan; Balogun, Paul (2022) - Keywords: Carbon tax, tax, climate change, Indonesia. . Japan's experience can be applied in Indonesia as a best practice in implementing carbon tax in 2022, especially in the government readiness. Keywords: carbon; carbon tax; change; climate; climate change; dgt; employees; energy; https://www.ilomata.org/index.php/ijtc; indonesia; japan; percent; tax; taxes
• SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era by Rahmi, Notika; Gangodawilage, Damith (2022) - 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. Tax administration innovations that are currently being implemented are the provision of services in NPWP registration (e - registration), tax payment services (e-billing), and services in tax reporting (e-filing, e-form, e- invoice), all of which have been can be done electronically (Hasanah & Indriani, 2013; Lintang et al., 2017). Keywords: administration; administration innovation; analysis; compliance; data; digitalization; era; https://www.ilomata.org/index.php/ijtc; innovation; international; journal; services; swot; system; tax; tax administration; taxpayers; technology
• Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia by Harjo, Dwikora; Salleh, Fauzilah (2022) - 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). This annual report has the following functions (Rahman et al., 2015): 1) Income Tax Tax Payer The function of the Annual Tax Report (SPT) for Income Taxpayers is as a suggestion to report and account for the calculation of the actual amount of tax owed and to report on: a. Payment of tax obligations in the current tax year or part thereof. Keywords: cileungsi; https://www.ilomata.org/index.php/ijtc; implementation; indonesia; kpp; pajak; policy; pratama; reporting; reporting policy; research; spt; tax; tax reporting; taxpayers
• The Effect of Competencies and Independence Internal Auditors on Internal Audit Quality: The Theoretical Review Approach by Aidi, Ahmadi; Sayuthi, Sayuthi; Susanto, Imam ; Junaidi, Ahmad; Abdurohim, Abdurohim (2022) - This study aims to determine the influence of the competence and independence of the auditor internal on the quality of internal audit and its impact on the effectiveness of internal control. The object in this study is the influence of competence and independence of internal auditors, as well as the quality of internal audit, while those who are the subject of this research are BPKP RI auditors. Keywords: accounting; activities; apip; audit; auditors; competencies; https://www.ilomata.org/index.php/ijtc; independence; journal; knowledge; level; management; quality; skills
• Finance Technology Innovation in the Finance Sector: The Role of E-money on Increasing Tax Revenue by Kusyeni, Raden; Pandoyo, Pandoyo; Kumala, Ratih ; Sofyan, Mochamad (2022) - Media transmission and banking organizations are additionally contending to give e-cash administrations and items (Ding et al., 2022; Luo et al., 2022; Schindler, 2017; Senyo & Osabutey, 2020; Yang & Wang, 2022). 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. Keywords: cash; charge; exchanges; finance; financial; fintech; https://www.ilomata.org/index.php/ijtc; income; indonesia; innovation; international; journal; money; tax; technology
• Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors by Sunarmin, Sunarmin; Junaidi, Ahmad (2022) - 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: accountants; accounting; auditor; auditor performance; effect; https://www.ilomata.org/index.php/ijtc; journal; performance; research; skepticism; work
• Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion by Pohan, Chairil Anwar ; Rahmi, Notika ; Arimbhi, Pebriana ; Junaidi, Ahmad (2022) - 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) Other tax information based on mutual agreement between Indonesia and Partner Countries or Partner Jurisdictions. Keywords: accounting; aeoi; avoidance; countries; country; data; dgt; exchange; https://www.ilomata.org/index.php/ijtc; indonesia; information; information exchange; information review; international; journal; partner; perspective; pohan; revenue; review; system; tax; tax evasion
• Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) by Agung , Panji Harapan ; Andayani , Endro ; Kumala, Ratih (2022) - Agung, Andayani, and Kumala 157 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Figure 3 Effectiveness of PMSE VAT Receipts by KPP Badora in 2020 and 2021 Source: Secondary Data, The Data Quality Assurance Section Table 4 Realization of PMSE VAT on KPP Badora in 2020 and 2021 Source: Secondary Data, The Data Quality Assurance Section Calculation of the effectiveness of PMSE VAT collection as follows: Effectiveness in 2020: Effectiveness in 2020 = IDR 731.418.896.995,72 IDR 729.421.803.000,00 𝑥 100% = 100,27% Effectiveness in 2021: Effectiveness in 2021 = IDR 3.903.289.531.190,41 KPP Badora is supported by the DGT Head Office has adequate resources in the implementation of PMK-48, fiscus has been equipped with technical knowledge of the administration of the imposition of PMSE VAT so as to minimize technical problems. Keywords: badora; business; covid-19; dan; effectiveness; https://www.ilomata.org/index.php/ijtc; idr; international; journal; kpp; kpp badora; pmse; tax; vat
• Critical Examination of the Relationship Between Land Taxation and Total Internal Revenue Generated in Kano State, Nigeria by Orekan, Atinuke (2023) - 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: government; https://www.ilomata.org/index.php/ijtc; international; journal; kano; kano state; land; nigeria; property; relationship; revenue; state; study; tax; taxation; taxes; total
• The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable by Fitriani, Riski Ayu ; Indrati, Menik (2023) - 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: capital intensity; companies; company; debt; https://www.ilomata.org/index.php/ijtc; intensity; inventory intensity; journal; leverage; profitability; tax aggressiveness; value; variable
• Profit or Planet? : Impact of Production and Environmental Costs on Sales: English by Darmaputri, Ivada Zanetha; Siagian, Valentine (2023) - That’s why, the purpose of this research is to analyze The Effects of Production Costs and Environmental Costs on Sales for primary and chemical industry firms with ISO 14001 certification that are traded on the Indonesia Stock Exchange. Based on the multiple regression analysis that has been carried out, the results show that partially, production costs have a significant effect on sales, and environmental costs have no significant effect on sales. Keywords: accounting; companies; company; costs; darmaputri; data; effects; environmental; https://www.ilomata.org/index.php/ijtc; intal; international; journal; production; production costs; sales; siagian; tax; thei; valuei
• Book-Tax Differences and Profit Growth: Evidence from Indonesia by Qolbiyah, Qurrotal ; Alamsyahbana, Muhammad Isa; Chartady, Rachmad ; Armansyah, Armansyah; Welly, Yerisma (2023) - 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; book; company; differences; https://www.ilomata.org/index.php/ijtc; indonesia; journal; profit; profit growth; tax; tax differences
• The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects by Tandayu, Brenda; Kalangi, Lintje ; Tangkuman, Steven Josia (2023) - (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: capitalization; companies; company; csr; disclosure; distress; financial; https://www.ilomata.org/index.php/ijtc; international; journal; mining; responsibility; tax; tax avoidance; tbk; thin; value
• The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital by Nurdin, Nurul Latifah; Haliah; Nirwana (2023) - 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: accounting; application; arei; bei; drugs; financial; goveirnmeint; haji; haliah; hospital; https://www.ilomata.org/index.php/ijtc; international; inveintory; jawa; journal; medicines; pharmaceiutical; pharmacy; prov; psap; public; rsud; seirviceis; supplieis; tax; thei; timur; recipe
• Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia): by Oktyawati, Dianila; Siregar, Hilda Octavana; Rumiyati, Rumiyati (2023) - 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; aggressiveness; covid-19; earnings; earnings management; https://www.ilomata.org/index.php/ijtc; indonesia; journal; management; pandemic; tax
• Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador) by Manya, Marlon; González-Rabanal, Miryam C. (2023) - 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; case; credit; credit risk; default; exposure; https://www.ilomata.org/index.php/ijtc; ifrs; journal; loss; model; portfolio; probability; risk; study
• Repeated Tax Amnesties in Indonesia: An Evaluation of Tax Compliance by Indradi (2023) - Miguel A. Sanchez Villalba 2017 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). Besides, tax amnesty revenue in Indonesia is considered as part of income tax revenue in the respective year. Keywords: amnesties; amnesty; compliance; https://www.ilomata.org/index.php/ijtc; income; income tax; indonesia; itr; journal; revenue; tax; tax amnesties; tax amnesty; tax compliance; tax revenue; taxpayers
• Maturity Level of Fraud Risk Management in Tax Institutions in Indonesia by Wibawa, Ariyadi Teguh; Tobing, Agustinus Nicholas L (2023) - This study aims to determine the maturity level of fraud risk management in the tax payer compliance supervision function at the head office level run by VW and the XYZ units. Nevertheless, none of the two studies focused on the maturity level of fraud risk management. Keywords: dgt; fraud; fraud risk; https://www.ilomata.org/index.php/ijtc; journal; level; management; maturity; maturity level; process; risk; risk management; tax; unit; upr
• The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review by Wulan, Diajeng Fitri; Oktavia, Reni; Syaipudin, Usep (2023) - Questionnaire PLS Generation Z, and accounting student from A accreditation in Jakarta (75) 3 The Mediating Effect of Student’s Perception and Satisfaction on The Relationship of Learning Environment and Accounting Career Questionnaire PLS Accounting student in DKI Jakarta, West Java, East Java, and Central Java (677) 4 The Intention to Obtain Chartered Accountant: A Theory of Planned Behavior and Motivation Theory Approach Questionnaire PLS Final year accounting student from Politeknik Negeri Batam, University of Riau Kepulauan, University of Putera Batam, STIE Galileo and Batam International University (100) 5 Determinants of Students Interest in Pursuing Professional Certifications in Accounting Questionnaire SPSS Higher education in Indonesia (250) 6 Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant Questionnaire PLS University in Indonesia (439) 7 University Students’ Intentions to become Accountants: Examination using Fishbein and Ajzen’s Theory Questionnaire PLS Accounting student from our public universities in Indonesia (300) 8 Accounting Students Perceptions on Factors Affecting Career Choices Questionnaire SPSS Final year accounting student in STIE Perbanas Surabaya (219) 9 Public accounting vs private accounting, career choice of accounting students in China Questionnaire SPSS Undergraduate and Graduate accounting student in China (163) 10 The Intention of Accounting Students in Pursuing Professional Qualification Questionnaire SPSS Final year accounting student in UTM Malaysia (130) Learning Approach, Financial Award, Motivation, Work Environment, Labor Market Considerations Learning Approach, Motivation 3 The Mediating Effect of Student’s Perception and Satisfaction on The Relationship of Learning Environment and Accounting Career Learning environment, Student Perception, Student Satisfaction Learning environment, Student Perception, Student Satisfaction 4 The Intention to Obtain Chartered Accountant: A Theory of Planned Behavior and Motivation Theory Approach Attitude, Subjective Norms, Perceived Behaviour Control, Comprehension, Career Motivation, Economic Motivation, Achievement Motivation Attitude, Career Motivation 5 Determinants of Students Interest in Pursuing Professional Certifications in Accounting Personality, Labor Market Consideration, Professional Recognition, Financial Recognition, Working Environment Personality, Labor Market Consideration, Professional Recognition, Financial Recognition 6 Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant Career Prospect, Financial Reward, Interest, Subjective Norm, Perceived Behavioral Control, Gender Career Prospect, Financial Reward, Subjective Norm, Perceived Behavioral Control 7 University Students’ Intentions to become Accountants: Examination using Fishbein and Ajzen’s Theory Personal Beliefs, Career Influencers, Career Exposure Personal Beliefs, Career Exposure https://www.ilomata.org/index.php/ijtc The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession Wulan, Oktavia, and Syaipudin 659 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc 8 Accounting Students Perceptions on Factors Affecting Career Choices Financial reward, Professional recognition, Professional training, Job Market Considerations, Personality Financial reward, Professional recognition, Professional training, Job Market Considerations 9 Public accounting vs private accounting, career choice of accounting students in China Compensation, Experiences, Marketability, Turnover, Dynamic, Norm, Difficulty, Certification, Travel Turnover, Dynamic, Travel 10 The Intention of Accounting Students in Pursuing Professional Qualification Attitude, subjective norm, perceived behavioral control Attitude, subjective norm, perceived behavioral control 11 What explains student’s intentions to pursue a certified professional accountancy qualification? Keywords: accountants; accounting; accounting career; accounting https://www.ilomata.org/index.php/ijtc; accounting profession; accounting students; career; https://www.ilomata.org/index.php/ijtc; international; journal; oktavia; reasons; research; study; syaipudin; tax; theory; wulan
• The Moderation Role of Tax Rate Reduction and Firm Size on the Effects of Tax Aggressiveness on Company Value by Ardhi, Faisal; Lubis, Arief Wibisono (2023) - Basically, an increase in company value is achieved if there is an alignment of goals between shareholders and company management (Ramajo et al., 2020; Wang et al., 2018). In conducting a test with 50 largest companies, the tax reduction practices carried out by company management have a more negative influence on company value , compared to other companies. Keywords: companies; company; company size; company value; effect; firm; https://www.ilomata.org/index.php/ijtc; journal; reduction; results; size; tax; tax aggressiveness; tax rate; value
• Juridical Analysis of Tax Criminal Law Enforcement: an Overview of Legal Regulations and its Implementation in Indonesia by Silalahi, Heriantonius (2023) - 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: analysis; article; crimes; criminal; evidence; https://www.ilomata.org/index.php/ijtc; indonesia; journal; law; law enforcement; offenses; regulations; tax; tax law; taxation; taxation law; taxpayers
• Enhancing Tax Compliance in Indonesian Government Institutions: Identifying and Mitigating Inhibiting Factors by Silalahi, Heriantonius (2024) - Tax compliance in Indonesian government institutions significantly affects national revenue and resource allocation. The research aims to understand why government institutions in Indonesia struggle with tax compliance, with objectives including identifying inhibiting factors, assessing their impact, and proposing mitigation strategies. Keywords: accounting; compliance; development; factors; government; government institutions; https://www.ilomata.org/index.php/ijtc; indonesia; institutions; journal; research; revenue; tax; tax compliance
• The Effects of Green Innovation, Eco-Efficiency, Business Strategy, Technology Information Investment, and Profitability on Firm Value by Silaban, David; Dewi, R.Rosiyana (2023) - (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: business; company; eco; effect; efficiency; firm; green; https://www.ilomata.org/index.php/ijtc; information; information technology; innovation; investment; journal; profitability; strategy; technology; value
• An Empirical Study on the Effects of Managerial Competence on Firm Profitability by Mwenda, Beny; Ngollo, Magwana; Mwasota, Amosi (2023) - https://www.ilomata.org/index.php/ijtc An Empirical Study of the Effect of Managerial Competence on Firm Profitability Mwenda, Ngollo, and Mwasota 503 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Table 9: Analysis of effect of managerial competence on Firm profitability by Using POLS VARIABLES 1 2 3 Firm Leverage 13.9946*** 11.6527*** 14.1414*** (3.522) (3.621) (3.544) This study aimed to analyse the effects of managerial competence on firm profitability listed in the Dar es Salaam stock exchange (DSE). Keywords: competence; effect; financial; firm; https://www.ilomata.org/index.php/ijtc; international; journal; management; model; mwenda; performance; profitability; study; variables
• Tax Revenue, FDI, and Agricultural Sector: A Dynamic Interaction with Regulatory Quality as the Moderation by Anwar, Firda Maharani; Wijaya, Suparna (2023) - 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; asean; countries; country; data; economic; effect; fdi; foreign; government; https://www.ilomata.org/index.php/ijtc; impact; influence; interaction; investment; journal; model; quality; research; sector; tax revenue; test
• Analysis of Mutual Fund Investment Performance in the Ability to Regulate Higher Liquidity Increases in Indonesia by Dhiyaurrahman, Azzam Fuadudin ; Paminto, Ardi; Azis, Musdalifah (2023) - Following are the results of an analysis of mutual fund investment performance in the ability to regulate a higher liquidity increase in Indonesia in 2022-2023. The effect of fund size on mutual funds performance in Egypt. Keywords: ability; alpha; funds; https://www.ilomata.org/index.php/ijtc; indonesia; investment; journal; market; performance; rate; ratio; return; risk; sharpe; treynor
• The Application of Government Accounting Standards and Quality of Financial Reports on the Accountability Financial Performance by Indra; Febrian, Mutiara Adinda; Putri, Septia Amelia (2024) - A conclusion that the quality of financial statements partially has a significant positive effect on financial performance accountability can be drawn from the results of the t test on the Quality of Financial Statements (X2) variable, which showed t values of 4.818> t table 2.011 and profitability value <.001 0.05. The findings of this study are consistent with research (Firiyani & Herawati, 2019) that claims that financial performance accountability is positively and significantly impacted by government accounting standards. Keywords: accountability; accounting; accounting standards; application; government; government accounting; https://www.ilomata.org/index.php/ijtc; influence; performance; performance accountability; quality; reports; results; standards; tanjungpinang; test; value
• The Determinants of Tax Revenue in the Context of International Transactions in the Latin America and Caribbean (LAC) Regions 2002-2019 by Nugraha, Hendiva Tri; Wijaya, Suparna (2023) - Similarly, another research by Kwaku et al (2018) examined the effect of trade openness on trade tax revenue in Ghana. Tax revenue is one of the backbones of economy in almost every country in the world. Keywords: countries; country; data; debt; fdi; https://www.ilomata.org/index.php/ijtc; international; lac; latin; openness; revenue; tax; tax revenue; trade
• Searching For Tax Revenue Determinants in N-11: The Moderating Role of Regulatory Quality by Pascal, Emilio; Wijaya, Suparna (2023) - Tax revenue effect of foreign direct investment in West Africa. This indicates that the application of both rules and regulations to FDI lowers tax revenue to N-11 countries and shows conformity with the hypothesis. Keywords: countries; determinants; economic; effect; fdi; https://www.ilomata.org/index.php/ijtc; international; investment; journal; n-11; quality; role; sector; tax revenue; test
• Fringe Benefits in Tax Law: Matching Principle and Tax Justice Perspective by Silalahi, Heriantonius; Budi Kurnia (2023) - By considering tax principles and policy objectives, this framework analyzes how the application of the conformity principle in tax fringe benefits can affect tax equity and efficiency. By combining these various methods, we hope to provide an in-depth insight into the taxation of fringe benefits in Indonesia, the conformity principle in fringe benefits tax, and its impact on tax efficiency and fairness. Keywords: application; economic; fringe benefits; https://www.ilomata.org/index.php/ijtc; income; international; journal; law; matching; matching principle; principle; study; tax; taxation; taxes
• Determinants of Occupational Health and Safety Disclosure: An Empirical Study of Property, Real Estate, and Building Construction Companies on IDX by Astuti, Sindy; Aminah (2023) - In line with the stakeholder theory, the high leverage ratio makes the information disclosed by the company more extensive because the company's responsibility to creditors and investors as company stakeholders will be greater. Other factors regarding company characteristics, such as company age, company size, liquidity, managerial ownership, and institutional ownership, can enrich the following research variables. Keywords: board; commissioners; companies; company; disclosure; health; https://www.ilomata.org/index.php/ijtc; journal; leverage; ohsd; safety; size; study
• The Effect of Management Knowledge Influences the Preparation of MSMEs Financial Statements by Hikmahwati; Irwansyah, Rusman (2023) - Financial Statements preparation entails the ability to gather transaction evidence, record transactions, calculate transactions, categorize transactions into financial records, summarize them, prepare financial statements , read and analyze financial statements , and make decisions based on this analysis. This research's findings imply that a better understanding of management knowledge related to Financial Statements preparation significantly affects the quality of financial statements produced. Keywords: accounting; banjarmasin; dan; https://www.ilomata.org/index.php/ijtc; journal; keuangan; knowledge; management; management knowledge; msmes; preparation; research; statements; test; value
• The Impact of Tax Socialization and the Stringency of Tax Sanctions on Taxpayer Compliance Among Business Owners in the Lembang Area by Silaen, Oktaviani; Pangaribuan, Hisar (2023) - Material and formal compliance are two different forms of tax compliance (Winerungan 2012). This research was conducted to determine the effect of tax socialization and the strictness of tax sanctions on compliance by taxpayers who own a business. Keywords: compliance; https://www.ilomata.org/index.php/ijtc; international; journal; lembang; pajak; sanctions; socialization; table; tax; tax sanctions; tax socialization; taxpayer; taxpayer compliance; wajib
• Village Fund Accounting Model in Realizing Nagari Financial Accountability by Yentifa, Armel; Andriani, Wiwik; Jr, Syafira Ramadhea; Aprila, Dandi; Sofia, Gusmita (2023) - The design of the village fund accounting model aims to provide an overview of the preparation of village government financial reports by government accounting standards. The following are the steps used to prepare village government financial reports: 1) Journal Format The journal is a means for recording the financial transactions of the Nagari government, which are recorded based on the time the transaction occurred and displays debit and credit mutations and the number of funds used. Keywords: -rp; accountability; accounting; andriani; balance; fund; government; https://www.ilomata.org/index.php/ijtc; international; journal; model; nagari; pemerintah; reports; village
• Financial Performance as a Mediation of Tax Avoidance Determinants in LQ45 Companies on the Indonesia Stock Exchange by Azwar, Khairul; Susanti, Elly; Supitriyani (2023) - Keywords: GCG, Sales Growth, Firm Size, Financial Performance, Tax Avoidance This is an open access article under the CC-BY 4.0 license. The Effect of Institutional Ownership on Tax Avoidance The calculated value of institutional ownership is -1.908 while the table with df = (132-3=129) is 1.97852. Keywords: companies; company; effect; growth; https://www.ilomata.org/index.php/ijtc; indonesia; international; journal; ownership; performance; sales; table; tax; tax avoidance; test
• The Effect of Environmental, Social, and Governance (ESG) on Firm Performance With Earnings Management As a Moderation: Empirical Evidence Around COVID–19 by Rahcmatulloh, Redho; Suranta, Eddy (2023) - Previous research has explored accrual earnings management as a variable affecting ESG performance and as a variable moderating the connection between ESG and corporate performance (Aqabna et al., 2023; Kolsi et al., 2023). It also seeks to investigate the role of ESG performance in the context of the pandemic, scrutinize the impact of ESG performance on corporate performance both before and during the pandemic, and elucidate the moderating influence of accrual earnings management within this nexus. Keywords: earnings; earnings management; esg; esg performance; firm; governance; https://www.ilomata.org/index.php/ijtc; international; journal; management; performance; sig; square; value
• What do we know about Cooperative Compliance? Insights from Literature Review in Transfer Pricing Supervision by Supriyadi (2023) - Cooperative tax compliance: From deterrence to deference. According to the review's findings, cooperative compliance research should focus more on using cooperative compliance as a strategic tool in business than just on tax compliance. Keywords: authorities; compliance; cooperative; https://www.ilomata.org/index.php/ijtc; international; journal; literature; pricing; review; risk; supervision; tax; taxpayers; transfer; transfer pricing
• The Influence of Intellectual Capital, and Capital Structure on Financial Performance by Ikbal, Ahmad; Abdullah (2023) - The calculation of value added capital employed (VACA) assesses the degree to which the company generates added value in relation to its applied capital (CE) or capital employed. The primary aim of this study is to investigate how capital structure and intellectual capital affect the financial performance of banking institutions that are publicly traded on the Indonesia Stock Exchange over the period from 2018 to 2022. Keywords: capital; capital structure; company; https://www.ilomata.org/index.php/ijtc; influence; intellectual; journal; performance; perusahaan; research; table; test; value; variable
• The Effect of Earnings Management on Dividend Policy: Concentrated Ownership and Audit Committee Expertise as Moderating Variables by Anggraini, Shabira Dwi; Suranta, Eddy; Midiastuty, Pratana Puspa (2023) - Dividend policy is one of the important decisions of a firm where this dividend policy is an important consideration for shareholders as an indicator of the firms success in managing the capital invested by investors. This study aims to provide empirical evidence of how earnings management affects dividend policy, then whether concentrated ownership and audit committee expertise can affect the relationship between earnings management and dividend policy. Keywords: accounting; audit; audit committee; committee; dividend; dividend policy; earnings; earnings management; effect; expertise; https://www.ilomata.org/index.php/ijtc; international; journal; management; ownership; policy
• The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates by Kinanti, Syahfira Putri; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi (2023) - From the aim of this research, the formulation of the problem in this research is whether concentrated ownership has an effect on tax avoidance and this research wants to further prove whether CSR is more appropriate to use as a mediating or moderating variable in explaining the relationship between concentrated ownership and tax avoidance. Concentrated ownership is defined as ownership exceeding 50%, while tax avoidance is measured using the Effective Tax Rate (ETR). Keywords: accounting; companies; corporate; csr; firm; https://www.ilomata.org/index.php/ijtc; institutional; international; journal; ownership; research; responsibility; tax avoidance; value

• The Effect of Applying Blockchain to The Accounting and Auditing by Supriadi, Iman (2020) - No. 3 July 2020 There's little bit of have to verify the precision or even the presence of blockchain deals along with outside resources. Blockchain technology for auditors has conducted audit traces that they follow. Keywords: accounting; auditing; blockchain; bookkeeping; brand; deals; international; journal; research; technology
• The Effect of the Implementation of Environmental Accounting on Profitability in Mining Sector Companies Listed on the Efek Indonesia Exchange by Rejeki, Dewi; Nurlatifah, Siti (2024) - This decrease was caused by several factors, including the COVID-19 pandemic, contract delays and cancellations, the company's awareness of environmental activities decreased resulting in a decrease in company awareness of social and environmental which included environmental costs, environmental disclosure, and environmental performance. These environmental factors include environmental costs, environmental disclosures, and environmental performance. Keywords: accounting; companies; company; costs; disclosure; effect; environmental; exchange; indonesia; mining; performance; profitability; sector; test; value
• The Impact of Corporate Governance in Indonesia's Biggest Banks on Accounting Conservatism Through Audit Quality by Nurmansyah, Agung (2024) - This study investigates how company governance impacts accounting conservatism by focusing on audit quality. Corporate governance negatively affects audit quality and through audit quality affects accounting conservatism. Keywords: accounting; accounting conservatism; audit; audit quality; conservatism; governance; impact; journal; quality; research
• Application In Activity Based Costing (ABC) Calculation of Home Development Cost: (Study on Housing in Sidoarjo) by Prasetyo, Hendra Dwi; Rahardjo, Kusuma Adi; Supriadi, Iman; Kusmayati, Nindya Kartika; Moh Wahib (2020) - Keywords : production cost, traditional systems and ABC systems INTRODUCTION Every company always calculates profit in production. The role of production cost is very important in determining the selling price of the product. Keywords: abc; accounting; activity; costs; housing; level; production; system
• The Influence of Information Technology Covid-19 Plague Against Financial Statements and Business Practices by Lesi, Hertati ; safkaur, Otniel (2020) - file:///D:/Disertasi%20SIAM/3%20BUKU%20teman/Hiperlink/Budiono.docx http://nasional.kompas.com/read/2010/04 The influence of information technology covid-19 plague against Financial Statements and Business Practices Lesi & Safkaur 129 | Ilomata International Journal of Tax & Accounting Vol. 1 No. 3 July 2020 Chen, C. J. (2007), Information technology, organizational structure, and new product development: the mediating effect of cross-functional team interaction, IEEE Transactions on Engineering Management, 54(4), 678-698. 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 Keywords: accounting; business; covid-19; hiperlink; information; information technology; international; journal; management; performance; practices; statements; technology; value; variable
• Factors Influencing Interest in Using Financial Technology QRIS Among Accounting Lecturers in Bandar Lampung-Indonesia by Septiani, Kamelia; Yuniarti, Evi ; Rusmianto; Wijaya, Lihan Rini Puspo ; Kurniawan, Umarudin (2025) - Factors Influencing Interest in Using Financial Technology QRIS Among Accounting Lecturers in Bandar Lampung-Indonesia. Hasil Uji Validity Convergent - Average Variance Extracted Variable AVE Information Perception of Promotional Appeal 0.633 VALID Perception of Ease of Use 0.696 VALID Perception of Usage Risk 0.597 VALID Interest in Using Financial Technology QRIS 0.724 VALID Source: SmartPLS data processing, 2024 Keywords: accounting; ease; financial; interest; international; journal; model; qris; research; technology; use; value
• Decrease in Labor Levels in the Covid-19 Government Budget by Hertati, Lesi; Zarkasy, Wahyudin; Adam, Mohammad; Umar, Haryono; Suharman, Harry (2020) - 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; budget; corona; covid-19; decrease; expenditure; government; government budget; growth; hertati; international; journal; labor; model; patk; spending; tax; valid
• The Effect of Organizational Performance, Competitive Advantage on the Financial Sector of Chemical Manufacturing Industry in Banten Province by Nuryanto, Uli Wildan; Djamil MZ , Masyhudzulhak; Sutawidjaya , Achmad Hidayat; Saluy, Ahmad Badawi (2020) - H4: Competence has a significant effect on organizational performance in the sector chemical manufacturing industry The Effect of Organizational Performance, Competitive Advantage on the Financial Sector of Chemical Manufacturing Industry in Banten Province Nuryanto, Djamil MZ, Sutawidjaya, & Saluy 232 | Ilomata International Journal of Tax & Accounting Vol. 1 No. 4 October 2020 The Effect of Organizational Performance, Competitive Advantage on the Financial Sector of Chemical Manufacturing Industry in Banten Province Keywords: accounting; advantage; chemical; competence; effect; hertati; industry; international; journal; knowledge; knowledge management; management; manufacturing; performance; research; results; sector; value
• The influence of Accrual Quality, Accounting Conservatism and Debt Maturity on Investment Efficiency: The influence of Accrual Quality, Accounting Conservatism and Debt Maturity on Investment Efficiency by Rosalina, Eka (2025) - Uncertainty in economic policy causes company investment levels to be less than optimal, so ownership is important in determining company investment behavior. Companies listed on the Indonesia Stock Exchange (IDX) have set high standards by preparing quality company financial reports. Keywords: accounting; companies; company; conservatism; consumer; debt; debt maturity; efficiency; investment; investment efficiency; maturity; quality; sector
• The Influence of Gotong Royong Culture on the Use of Accounting Information Systems Mediated by Perception of Usefulness and Perception of Ease of Use by Nikmatuniayah; Marliyati; Handayani, Jati; Anugrahwati, Lilis Mardiana; Titanya, Dara Avril (2025) - Nikmatuniayah et al.'s research (2019) on Study of Determining Factors of Acceptance and Use of Village Accounting Information Systems in Semarang Regency. This culture of togetherness and prioritizing public interests fosters a sense of responsibility and understanding of the use of village AIS. Keywords: accounting; accounting information; ais; cooperation; culture; ease; financial; influence; information; information systems; perception; systems; use; usefulness; village
• Impact of Social Responsibility on Income Tax: Empirical Evidence from Nigeria by Oyasor, Emmanuel Imuede (2025) - Understanding corporate tax responsibility: a systematic literature review. Thus, community responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. Keywords: accounting; csr; firms; impact; income tax; insurers; journal; nigeria; rate; relationship; responsibility; tax; tax rate; value; variable
• Political Connections and Real Earnings Management: The Moderating Role of Family Ownership and Audit Quality in Indonesian Manufacturing Firms by Maeza, Muhammad Farel; Suranta, Eddy (2025) - This study investigates how political connections influence real earnings management (REM) in Indonesian manufacturing firms, considering the moderating roles of family ownership and audit quality. This technique, in which businesses modify their operational activities to affect reported earnings figures, can include the aggressive use of accruals or real earnings management (Jacoby et al., 2019; Roychowdhury, 2006). Keywords: accounting; audit; audit quality; businesses; connections; earnings management; et al; family; family ownership; firms; http://www.ilomata.org/index.php/ijtc; journal; manufacturing; moderating; ownership; quality
• Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report Quality in Central Kalimantan's Religious Courts by Sosilawati, Maya; Kadir, Kadir; Sarwani, Sarwani (2025) - The implementation of accrual-based accounting in the government sector requires the support of various internal organizational factors to produce quality financial reports. (Kalumata et al., 2016) While extensive research has explored factors influencing financial report quality, including internal control systems, human resource quality, information technology utilization, and accrual- based government accounting standards, notable research gaps persist (Aulia, 2020). Keywords: accounting; accounting standards; control; courts; government; government accounting; influence; information; internal; kalimantan; quality; report quality; reports; standards; technology; utilization
• The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance by Wulandari, Vera ; Hertati, Lesi ; Antasari, Rina ; Nazarudin, Nazarudin (2021) - Creating employee job satisfaction is not easy because job satisfaction can be created if the variables that influence it, including leadership and work motivation, can be accommodated properly and accepted by all employees in an organization. argued that several factors affect job satisfaction and the most important are commitment, salary, promotion, co-workers, superiors (leadership style), and the job itself. Keywords: accounting; change; company; covid-19; employees; goals; influence; international; job; job satisfaction; journal; leadership; leadership style; management; performance; style; work
• The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts by Safkaur, Otniel (2021) - The source of cash receipts at The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts Safkaur 49 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 trading companies most often comes from cash sales and credit sales invoices from customers. The elements of the internal control system that should exist in the cash sales and cash receipts system Beneish, et, all (2008) are as designing a financial management apparatus area related to the cash receipt system from cash sales, the main element The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts Safkaur 50 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 of internal control can be described as the sales function must be separate from the cash function. Keywords: accounting; asset; cash; cash function; cash receipts; cash sales; control; control system; function; indicator; internal; journal; management; receipts; sales; system
• The Effect Of Product Quality, Service Quality, Price On Product Purchasing Decisions On Consumer Satisfaction by Chaerudin, Satria Mulia ; Syafarudin, Afriapoll (2021) - CONCLUSION Based on the overall statistical calculations on structural model analysis and hypothesis testing, it can be concluded that: Variable product quality (x1), service quality (x2), and price (x3) have a positive and significant effect on purchasing decisions (z) owned medical devices; Variables of product quality (x1), service quality (x2), price (x3), and purchase decisions (z) have a positive and significant effect on consumer satisfaction (y) medical devices. ABSTRACT This study aims to provide empirical evidence regarding the influence of product quality, service quality, and price on the decision to purchase medical device products and their implications for consumer satisfaction. Keywords: accounting; apheresis; consumer; customer; device; effect; international; journal; model; price; product; product quality; quality; satisfaction; service; service quality
• The Effect of Product Quality on Customer Satisfaction Implications on Customer Loyalty in the Era Covid-19 by Syafarudin, Afriapoll (2021) - ABSTRACT Customer satisfaction is the level of customer satisfaction after comparing the services or products received under what is expected. Customer satisfaction is the goal of every company for the survival of every company. Keywords: accounting; bank; business; company; covid-19; customer; customer loyalty; customer satisfaction; dan; effect; international; journal; loyalty; product; quality; risk; satisfaction; service; syafarudin; volume
• The Influence of Service Quality, Marketing Mix, on Bank Customer Satisfaction in the Era Covid-19 by Rumiyati, Rumiyati; Syafarudin, Afriapoll (2021) - Almost all business entities related to financial activities require bank services. The phenomenon states that banks are experiencing problems due to the Covid-19 outbreak so that service to bank customers is not optimal and has implications for customer satisfaction as disclosed by WHO (2020) states that the spread of the Corona Covid-19 virus outbreak is increasingly worrying after the Covid- 19 virus pandemic was announced so that its spread is getting faster until it enters countries around the world. Keywords: accounting; bank; banking; business; covid-19; customer; customer satisfaction; dan; ilomata; influence; international; journal; marketing; mix; model; quality; satisfaction; service; service quality; syafarudin; tax; volume
• Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance by Supriadi, Iman ; Harjanti, Wulandari ; Maghfiroh, Rahma Ulfa (2021) - 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. Auditor performance variables are determined utilizing concerns industrialized through Mahoney et., al. (1965). Keywords: accounting; auditor; business; command; control; dedication; efficiency; expertise; impact; locus; performance; research
• Internal Control Analysis towards the Accounts Receivable Accounting System at STIAMI Institute by Iin Andrayanti (2019) - This research use descriptive-analytical methods to determine the implementation of internal control and account receivable system. 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. Keywords: accounting; accounts; class; control; division; head; internal; receivable; stiami; students; system
• 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 by Dyah Pramesti Nur Azizah; Mohamad Hasanudin; Toni Hartono (2020) - Employee Performance Accounting information systems relevant to the field of work will support employee performance. Keywords: accounting; employee; environment; information; leadership; motivation; performance; style
• COVID-19 Budget Refocusing: Evidence from Indonesia by Rachmadani, Wulan; Suhardjanto, Djoko ; Setiawan, Doddy; Rosadi, Samsul (2022) - This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. The simultaneous execution of re-focusing the Regional Government Budget in Indonesia was on June 20th, 2020 RESULT AND DISCUSSION 1.1 Descriptive Analysis The study variables were treatment rate, recovery rate, death rate health expenditure, social expenditure, and economic impact. Keywords: accounting; budget; budgeting; covid-19; economic; expenditure; government; handling; health; impact; indonesia; journal; rate; recovery; refocusing
• The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4) by Wahyudin, Dian; Tyas, Indriani Rahayuning ; Atmojo, Anwar ; Andrayanti, Iin ; Julina, Faizah (2022) - The author uses a target approach, a source approach and a process approach to analyse the effectiveness of tax audits as an act of supervising the self-assessment system and supporting tax revenue. The logical consequence of choosing a self-assessment system requires the tax authorities to focus on the tasks of fostering and supervising the implementation of taxpayers' tax obligations based on tax laws and regulations through tax audits. Keywords: accounting; assessment; assessment system; audits; compliance; data; effectiveness; implementation; international; journal; pajak; self; supervision; system; tax; tax audit; tax revenue; taxpayers
• The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance by Silalahi, Rutmada ; Simorangkir, Panubut ; Akbar, Taufiq (2022) - The questionnaire contains a number of statements related to Computer Assisted Auditing Tools and Techniques, professional ethics and auditor performance. Predictors: (Constant), Professional Ethics, Computer Assisted Auditing Tools and Techniques Source: Results of Data Processing with SPSS Keywords: accounting; auditing; auditing tools; auditor; auditor performance; caatts; computer; ethics; performance; professional; results; techniques; tools
• Expectations and Standards for Accounting Professions and Implications in the Learning Pattern in Industrial 4.0 by Iman Supriadi; Kusuma Adi Rahardjo; Miya Dewi Suprihandari (2020) - 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: accountants; accounting; data; ilomata; industry; information; international; journal; learning; new; tax; work
• A Review on Fraud Research : A Study of Vote Count by Yeni Priatnasari; Widagdo, Ari Kuncoro ; gantyowati, Evy (2020) - 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; detection; fraud; fraud detection; fraud research; international; journal; methods; public; research; researchers; review; study; vote
• Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies by SURURI, Rizky Yuniar ; Aryani, Y. Anni ; Gantyowati, Evi (2023) - The division of The Research Period on Sustainability Reporting Name of Journals 2009-2022 2009-2015 2016-2022 Sum % Sum % Sum % EKUITAS 1 2% 1 7% 0% JAB 1 2% 0% 1 3% JAK 1 2% 1 7% 0% JAI 1 2% 0% 1 3% JIEB 1 2% 0% 1 3% JA 1 2% 0% 1 3% JDAB 2 4% 0% 2 6% JAA 1 2% 0% 1 3% JASF 1 2% 0% 1 3% JRAK 1 2% 0% 1 3% 0 2 4 6 8 10 12 14 16 2009 2011 2012 2014 2013 2015 2017 2018 2019 2020 2021 2022 Sustainability Reporting Research Trends Fourteen Years of Sustainability Reporting Research in Accounting: Next, we created a mapping of sustainability reporting research which can be seen in Figure 2. Keywords: accounting; akuntansi; articles; indonesia; international; journal; method; reporting; research; studies; sustainability; sustainability reporting; topic
• The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality by Salman, Kautsar Riza; Setyaningrum, Bety (2023) - This concept is confirmed by (Jadiyappa et al., 2021), (Agustini & Siregar, 2020), and (Paputungan & Kaluge, 2018), who have found the effect of audit tenure on audit quality. (Abedalqader Al‐Thuneibat et al., 2011) dan (González-Díaz et al., 2015) found different results from subsequent studies where audit tenure harmed audit quality. Keywords: accounting; audit; audit firm; audit quality; audit rotation; audit tenure; auditor; dan; firm; journal; size
• Effect of External Audit Opinions and Audit Committees on Financial Resource Management in Public Sector Entities by Mwombeki, Frank (2023) - 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; audit; audit committees; audit opinions; effect; entities; government; journal; management; opinions; public; resource; resource management; results; study
• Restaurant Accounting System Studies in Indonesia 2021-2022: A Systematic Literature Review by Mussa, Nelcie ; Yuliana, Yuliana; Ismiyar , Ika ; Tjahjadi , Effendi ; Munandar, Agus (2023) - 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 information; accounting system; data; indonesia; information; journal; literature; research; restaurants; results; review; study; system
• Utilization of Information and Communication Technology in the Tax Administration System to Increase Taxpayer Compliance by Djafri, Intan Arsitia ; Damawati, Intan ; Suharto, Suharto; Satwika, I Gusti Agung Raka Putra ; Rahmatullah, Rahmatullah (2023) - 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; communication; compliance; dgt; information; information technology; journal; system; tax; tax administration; taxpayer; technology
• Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District by Pakpahan, Yunita; Naibaho, Wina Theresia br (2023) - https://doi.org/10.52728/ijtc.v4i2.685 ABSTRACT: 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; actors; berastagi; business; emkm; financial; journal; medium; msme; reports; sak; standards
• The Influence of Operating Cash Flows, Investments Cash Flow, and Funding Cash Flow on the Company Value in Technology Sector by Herman; Chaidir, Randy (2023) - A study on relationship between the information of cash value added and return of stocks: An empirical investigation on accounting profit, free cash flow and Tobin’s Q. Management Science Letters, 4(1), 117–122. Keywords: Operating Cash Flows, Investments Cash Flow, and Funding Cash Flow, Company Value, Technology Sector. Keywords: accounting; activities; cash; cash flow; company; company value; data; flows; funding; operating; price; value
• Front Matter by Wibowo, Daryanto Hesti (2023) - Sari Bulan Tambunan……………..…………………………………………………………………………………………………... 371-384 https://doi.org/10.52728/ijtc.v4i3.755 Repeated Tax Amnesties in Indonesia: An Evaluation of Tax Compliance Indradi………………………………………………………………………………………………………………………………………… 385-406 https://doi.org/10.52728/ijtc.v4i3.759 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 Novianita Rulandari, Salsabila Rahmayani………………..…………………………………………………………………… 407-437 https://doi.org/10.52728/ijtc.v4i3.861 The Effects of Ownership Concentration, Company Size, and Profitability on Internet Financial Reporting Tri Utami Lestari, Muhammad Nur Fauzi…………….……………………………………………………………………….. 438-450 https://doi.org/10.52728/ijtc.v4i3.760 The Moderation Role of Tax Rate Reduction and Firm Size in the Effect of Tax Aggresiveness on Company Value Faisal Ardhi, Arief Wibisono Lubis……………………….……………………………………………………………………….. 451-469 https://doi.org/10.52728/ijtc.v4i3.777 The Effects of Green Innovation, Eco-Efficiency, Business Strategy, Technology Information Investment, and Profitability on Firm Value David Silaban, R.Rosiyana Dewi………………………………….………………………………………………………………… 470-490 https://doi.org/10.52728/ijtc.v4i3.791 An Empirical Study of the Effect of Managerial Competence on Firm Profitability Beny Mwenda, Magwana Ngollo, Amosi Mwasota……………………………………………………………………….. 491-507 https://doi.org/10.52728/ijtc.v4i3.794 https://www.ilomata.org/index.php/ijjm https://doi.org/10.52728/ijtc.v4i3.755 https://doi.org/10.52728/ijtc.v4i3.759 https://doi.org/10.52728/ijtc.v4i3.861 https://doi.org/10.52728/ijtc.v4i3.760 https://doi.org/10.52728/ijtc.v4i3.777 https://doi.org/10.52728/ijtc.v4i3.791 https://doi.org/10.52728/ijtc.v4i3.794 2 | Ilomata International Journal of Management https://www.ilomata.org/index.php/IJTC Ilomata International Journal of Tax and Accounting Vol.4 No.3 The Tax Revenue from Agriculture and Manufacturing Sectors in Lower Middle-Income Countries with Exchange Rate as a Moderating Variable Destiny Wulandari, Suparna Wijaya…………………………………………………………………………………………… 508-523 https://doi.org/10.52728/ijtc.v4i3.798 Tax Revenue, FDI, and Agricultural Sector: A Dynamic Interaction with Regulatory Quality as the Moderation Firda Maharani Anwar, Suparna Wijaya..…………………………………………………..……………………………….. 524-545 https://doi.org/10.52728/ijtc.v4i3.799 The Influence of Operating Cash Flows, Investments Cash Flow, and Funding Cash Flow on Value of Company at Technology Sector Herman, Randy Chaidir..…………………………………………………………………………..…………………………….….. 546-560 https://doi.org/10.52728/ijtc.v4i3.780 Juridical Analysis of Tax Criminal Law Enforcement: an Overview of Legal Regulations and its Implementation in Indonesia Heriantonius Silalahi………………………………………………………………………..…………………………….……………. 561-583 https://doi.org/10.52728/ijtc.v4i3.778 Maturity Level of Fraud Risk Management in Tax Institutions in Indonesia Ariyadi Teguh Wibawa, Agustinus Nicholas L Tobing…………………………………………………………………… 584-598 https://doi.org/10.52728/ijtc.v4i3.765 The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior Iman Supriadi………………………………………………………………………..…………………………….……………………… 599-612 https://doi.org/10.52728/ijtc.v4i3.743 The Determinants of Tax Revenue in the Context of International Transactions in the Latin America and Caribbean (LAC) Regions 2002-2019 Hendiva Tri Nugraha, Suparna Wijaya………………………………………………………………………..……………….. 613-627 https://doi.org/10.52728/ijtc.v4i3.843 Searching For Tax Revenue Determinants in N-11: The Moderating Role of Regulatory Quality Emilio Pascal, Suparna Wijaya………………………………………………………………………..…………………………….. 628-645 https://doi.org/10.52728/ijtc.v4i3.844 https://www.ilomata.org/index.php/ijjm https://doi.org/10.52728/ijtc.v4i3.798 https://doi.org/10.52728/ijtc.v4i3.799 https://doi.org/10.52728/ijtc.v4i3.780 https://doi.org/10.52728/ijtc.v4i3.778 https://doi.org/10.52728/ijtc.v4i3.765 https://doi.org/10.52728/ijtc.v4i3.743 https://doi.org/10.52728/ijtc.v4i3.843 https://doi.org/10.52728/ijtc.v4i3.844 3 | Ilomata International Journal of Management https://www.ilomata.org/index.php/IJTC Ilomata International Journal of Tax and Accounting Vol.4 No.3 E- ISSN: 2714-9846 ISSN: 2714-9838 VOL. Keywords: accounting; authors; ilomata; indonesia; international; journal; management; manuscript; tax

• The Influence Of Growth Opportunity And Return On Equity (ROE) Toward Company Capital Structure: Empirical Study of Automotive and Component Sub Sector Companies Listed on the Indonesia Stock Exchange in 2014-2018 by Hamdan, Hamdan (2020) - 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: capital; company; equity; growth; indonesia; opportunity; return; structure
• Financial Reporting and Audit Quality Impact on Investment Efficiency in Indonesian Transport and Logistics Companies by Chinhayu, Aziza; Saiful (2023) - In a prior research (Shahzad et al., 2019), the impact of financial reporting quality and audit quality on investment efficiency was investigated in 190 publicly traded companies listed on the Pakistan Stock Exchange. Another research effort by (Cutillas Gomariz & Sánchez Ballesta, 2014) focused on companies registered in Spain from 1998 to 2008, analyzing the influence of financial reporting quality and debt maturity on investment efficiency. Keywords: audit; audit quality; companies; company; efficiency; impact; investment; investment efficiency; journal; logistics; quality; reporting; reporting quality; research
• The Influence of Earning Management, Dividend Policy, and Free Float Ratio on Stock Returns by Alifi, Alfin; Kurniawati, Lestari (2023) - One of the information asymmetries is moral hazard, when shareholders do not comprehensively know the condition of the company, while company management can manipulate the company's financial reports (Scott, 2015). Various results on stock return research allowed for carrying out similar research for several industrial sectors. Keywords: companies; company; dividend; earnings; effect; float; investors; journal; management; policy; ratio; research; results; return; stock; test; value
• The Influence of Tax Exclusion Policies and Other Factors on the Value of Dividends Paid by Public Companies in Indonesia by Rizal, Mohamad Nor; Supriyadi; Fachrudin, Mohammad (2023) - Meidawati et al. (2020) in their research stated that company profits are the basis of reference for companies in distributing company dividends. Effect of Free Cash Flow on Dividends Free cash flow according to Sejati et al. (2020), Rachmah (2019), and Masrifah (2015) in Fiqh (2021) have a significant and positive effect on company cash dividends. Keywords: companies; company; dividends; effect; exclusion; income; income tax; indonesia; policy; profit; research; tax; tax object
• Competitive Performance Is Affected By A Competitive Strategy With Supply Chain Moderates by Herlin , Herlin Rosalina Febriyanti; Elva , Elva Nuraina; Nur, Nur Wahyuning Sulistyowati (2020) - Qi, Zhao, & Sheu (2011) suggest that supply chain strategies can be used to support the implementation of competitive strategies. The impact of competitive strategy and supply chain strategy on business performance : the role of environmental uncertainty. Keywords: chain; companies; company; cost; differentiation; performance; research; strategies; strategy; supply; supply chain; tbk; total
• Banking on Transparency: The Role of Stakeholders Pressure in Indonesian Sustainability Reporting by Renata, Madeline; Widianingsih, Luky Patricia; Cliff Kohardinata (2025) - Findings reveal that employee pressure significantly positively impacts the frequency of SR reporting, while public and government pressure shows no such effect. In various studies, employee pressure is measured using the natural logarithm of the number of employees in the company and provides varying results. Keywords: assurance; banking; companies; company; employee; employee pressure; government; government pressure; model; pressure; public; reporting; stakeholders; sustainability; sustainability reporting; transparency; value; variable
• Corporate Social Responsibility And Financial Ratio on Market Value Added by Hariyani, Diyah Santi; Salatnaya, L. H. Almira; Mardani, D.Dwi (2020) - 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: company; csr; market; market value; mva; ratio; social; value
• Analysis Financial Distress of PT Sri Rejeki Isman Tbk: Altman Z-Score, Zmijewski, Zavgren Methods by Parihah, Nurul; Nur'aeni, Neni; Budianto, Erwin (2025) - Future research is advised to add the Ohlson method to predict company bankruptcy more accurately. Furthermore, research with a shorter period of time can also be carried out so that the development of company conditions can be analyzed more specifically and accurately. Keywords: altman; altman z; analysis; bankruptcy; company; distress; isman; journal; method; score; tbk; zavgren; zmijewski
• The Role of Accounting Information System Afflication In Reliability Financial Reporting by Hertati, lesi; Safkaur, Otniel; Yanti, Dwi ; Fery, Irlan ; Azwardi, Peny Cahaya (2021) - Then Gelinas et.al (1993) states that accounting information systems are a set of sub-systems of information systems that collect, process, and report information relating to existing financial transactions. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. Keywords: accounting information; application; company; factors; hertati; information systems; international; journal; management; performance; reliability; reporting; research; results; success; user
• Determinants Fraudulent Financial Statements Using the S.C.O.R.E Model on Infrastructure Sector Companies in Indonesia by Anan, Edy (2021) - Determinants Fraudulent Financial Statements Using the S.C.O.R.E Model on Infrastructure Sector Companies in Indonesia Anan 115 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 Sarwoko et al. (2001) explained that Fraudulent financial statements are a misstatement or deliberate omission of the amount of disclosure in financial statements. The results of various studies on the factors affecting fraudulent financial statements show inconsistent results. Keywords: companies; company; fraud; infrastructure; model; research; results; s.c.o.r.e; statements; value
• The Effect of Sales Promotion on Purchasing Decisions by Suryani, Indri ; Syafarudin, Afriapollo (2021) - In these circumstances, the decision to choose an item or brand is strongly influenced by the development of human resources, product quality, promotion, and brand image that will make consumer purchasing decisions. Besides, the company must also create a positive brand image so that the company can influence consumer purchasing decisions. Keywords: company; consumers; decisions; effect; journal; kotler; marketing; model; product; promotion; purchase; purchasing; sales; value; volume
• The Effect of Service Quality on Gojek Online Customer Satisfaction by Rizqi, Muhammad ; Syafarudin, Afriapollo (2021) - Table 4 Value of Path Coefficients and Value of R Square Parameter Original Sample (O) Sample Mean (M) Standard Deviation (STDEV) T Statistics (|O/STERR|) P Values R Square X1 -> 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 The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 143 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 Based on the picture above, it appears that all loading factors are above 0.50. Keywords: company; consumers; customer; customer satisfaction; effect; gojek; journal; online; price; product; purchasing; quality; results; satisfaction; service; service quality; validity; value
• The The Influence of Corporate Governance Perception Index, Profitability Ratio and Firm Size to Company Value (CGPI And Listed Companies On The IDX) by Rose, Eva Safina ; Arbainah, Siti ; Raharjo, Suko ; Widiarto, Ardian (2021) - The Illomata International Journal of Management Ilomata International Journal of Tax & Accounting (IJTC) P-ISSN: 2714-9838; E-ISSN: 2714-9846 Volume 2, Issue 31 July 2021 Page No. 175-183 https://www.ilomata.org/index.php/ijtc 175 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 3, July 2021 The Influence of Corporate Governance Perception Index, Profitability Ratio and Firm Size to Company Value (CGPI And Listed Companies On The IDX) Eva Safina Rose1, Siti Arbainah2, Suko Raharjo3, Ardian Widiarto4 1234Politeknik Negeri Semarang Correspondent: arbainah.siti@gmail.com, ardian.widiarto@polines.ac.id Submitted : June 22, 2021 Revised : July 15, 2021 Published : July 31, 2021 One of the things that can affect company value is Good Corporate Governance. Keywords: cgpi; companies; company; company value; governance; index; influence; size; value
• 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 by Wijaya, Anton (2021) - 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. 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: capital; companies; company; data; economic; energy; indonesia; journal; malaysia; return; stock; value
• Liquidity, Profitability and Operational Costs on Corporate Income Tax by Kusrina, Bertilia Lina; Fatimah, Putri Desti Fatwah (2021) - 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: company; costs; effect; income; income tax; liquidity; operating; profitability; results; tax
• Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia by Satria, Hendy ; Alamsyahbana, Muhammad Isa ; Chartady, Rachmad ; Fauzi, Fauzi; Saputra, Novi Chandra (2021) - 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: committee; companies; company; dividend; dividend policy; governance; independent; policy; public; size
• The Influence of Account Receivable for Inventory of Income before Tax by Meilani, Meilani; Pandoyo, Pandoyo (2019) - Company for the policy which affect the number of account receivable finally affect to the company profitability too. By increasing cash in, it will increase the income of the company directly so that company income will increase too. Keywords: account; company; income; influence; inventory; performance; receivable; tax
• Importance of Liquidity Indicators in Intervening the Dividend Policy by Sunaryo, Deni (2022) - 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; 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: company; decisions; dividend policy; dividends; effect; influence; international; investment; journal; liquidity; managerial; ownership; shareholders; value; variable
• Biological Asset Disclosure in Indonesia by Aminah, Aminah; Suhardjanto, Djoko ; Rahmawati, Rahmawati; Winarna, Jaka ; Oktaviana, Dea (2022) - Biological assets consist of a group of biological assets, agricultural activities, as well as gains and losses from biological assets during the period (Bozzolan et al., 2016; Herbohn & Herbohn, 2006; H. Kurniawati, 2013). The findings of this study are biological assets intensity and auditor type have a significant positive impact on biological assets disclosure. Keywords: assets; companies; company; disclosure; effect; growth; indonesia; journal; model; research; test; value
• The The Role of Firm Size in Moderating the Relationship Between Profitability and Share Prices of Food and Beverage Companies by Akbar, Taufiq (2023) - This justification leads to the following theory being put forth: 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. So GPM, which initially has no effect on share prices, will influence share prices when interacting with company size. Keywords: beverage; companies; company; effect; firm; food; margin; moderating; profit; share; share prices; size
• 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 by Aidi, Ahmadi ; Setiawan, Tri Wahyudi; Junaidi, Ahmad; Budiwaluyo, Agus; Agoestyowati, Redjeki (2022) - From the background and limitations of the problem above, this research can be formulated as follows: (1) What is the financial health condition of transportation companies listed on the Indonesia Stock Exchange based on the Altman (Z-Score) model for the 2019-2021 period? The population in this research are transportation companies that go public and have been listed on the Indonesia Stock Exchange in 2019-2021, namely: Keywords: altman; altman z; assets; companies; company; effect; exchange; indonesia; research; results; score; score value; stock; tax; tbk; transportation; value
• Determinants of Tax Avoidance and Audit Quality as a Moderating Variable by Mashuri, Ayunita Ajengtiyas Saputri (2023) - 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. There are factors impact on tax avoidance, it consists of institutional ownership and corporate social responsibility. Keywords: audit; avoidance; company; corporate; csr; journal; ownership; quality; responsibility; tax; tax avoidance
• Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic by Andriani, Wiwik; Ananto, Rangga Putra; Aprila, Dandi ; Fitri, Wina Nofrima (2023) - 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: average; companies; company; covid-19; covid-19 pandemic; data; debt; infrastructure; pandemic; performance; policy; ratio; strategy; test; value
• Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress by Suranta, Eddy ; Satrio, Muhammad Alif Bimo ; Midiastuty, Pratana Puspa (2023) - 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: cash; cash flow; company; distress; earnings; effect; financial; flow; interest; leverage; liquidity; management; ratio
• Reviewing Internal Variables on the Level of Underpricing of IPO Shares (Observation of the Company Go Public on IDX 2021-2022) by Yandes, Jufri; Setyo Nugroho , Sapto (2023) - The variables in this study include underpricing variables as dependent variables and internal information variables, including ROE and ROA as independent variables through hypothesis testing and assisted by the use of EViews (Econometric Views). In the study, (Nurazizah & Majidah, 2019) found that ROA results have a positive effect on underpricing. Keywords: company; influence; ipo; level; public; roa; roe; underpricing; value; variables
• 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) by Tambunan, Sari Bulan (2023) - Otherwise, if Mark Tobin's q is not enough from One, indicate that cost change assets are bigger than company market value, so the market will evaluate the company as not enough (Keown, 2010; Subramanyam & Wild, 2010). DEBT = (Total Payables + Inventories - Current Assets) TA = Book value of total company assets The Tobin's q formula with the financial transaction conditions of companies in Indonesia is as follows: Keywords: assets; book; companies; company; growth; market; profitability; roa; tobin; value
• The Effects of Ownership Concentration, Company Size, and Profitability on Internet Financial Reporting by Lestari, Tri Utami; Fauzi, Muhammad Nur (2023) - 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: companies; company; concentration; financial; ifr; information; internet; ownership; profitability; reporting; size; test
• Does The Value of the Company Affected Intellectual Capital with Financial Performance as Interesting Variables? by Rio Ahmad Junaedi; Elva Nuraina; Nur, Nur Wahyuning Sulistyowati (2020) - Based on Satakeholder Theory which states that intellectual capital is believed to have an important influence in increasing the value of a company, in line with the opinion of Hamidah & Sari (2014) which proves that intellectual capital is included in the source of knowledge, can significantly have an impact on increasing the wealth of a company, agree also with Nuryaman (2015) which states that intellectual capital has a positive influence on company value, and supported by Sudibya & Restuti (2014) which proves that intellectual capital has a good influence on firm value. 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. Keywords: capital; company; influence; intellectual; performance; table; test; value
• The Effect of Return on Equity (ROE) and Earning per Share (EPS) on Stock Prices In Indonesia Stock Exchange 2015-2018 by Lusiana, Herlina (2020) - Pengaruh Return On Equity, Earning Per Share, dan Debt To Equity Ratio Terhadap Return Saham (Studi Pada Emiten Saham Syariah Sektor Property dan Real Estate yang Terdaftar di ISSI Tahun (2013 – 2015). Pengaruh Return On Asset, Return On Equity, Net Profit Margin Dan Debt To Equity Ratio Terhadap Harga Saham. Keywords: company; earning; eps; equity; indonesia; prices; return; roe; saham; share; stock
• The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022) by Azka Raga, Ridha; Andayani, Wuwuh; Pertiwi, Husna Putri; Julaeha; Harjo, Dwikora (2023) - The absence of a significant influence between company size and tax avoidance implies that a company's size does not inherently drive it to engage in tax avoidance practices. Tax avoidance is a deliberate strategic approach that companies employ to reduce their tax liabilities while remaining compliant with relevant tax regulations. Keywords: avoidance; companies; company; company size; exchange; indonesia; influence; mining; profitability; size; stock; study; tax; tax avoidance; test; value
• The Potential Financial Distress in Special Notation Companies on the Indonesia Stock Exchange: Prediction Model Approach by Sugiarti, Wiwik; -, Nikmah (2023) - Company Status Analysis Results No Comp any Code Ye ar Altm an Z- Scor e Spring ate S- Score Conclus ion N o Comp any Code Year Altm an Z- Scor e Spring ate S- Score Conclus ion 1 KIAS 201 8 Non- FD FD FD 2 RMBA 2018 Grey Area FD FD 201 9 FD FD FD 2019 Grey Area FD FD 202 0 Grey Area FD FD 2020 Non- FD FD FD 202 1 Non- FD FD FD 2021 FD FD FD 202 2 Grey Area FD FD 2022 Non- FD Grey Area FD 3 AKKU 201 8 Non- FD FD FD 4 HDTX 2018 FD FD FD 201 9 FD FD FD 2019 FD FD FD 202 0 Non- FD FD FD 2020 FD FD FD 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 5 WSBP 201 8 Non- FD FD Non-FD 6 BIMA 2018 FD FD FD 201 9 Non- FD FD Non-FD 2019 FD FD FD 202 0 FD FD FD 2020 FD FD FD 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 7 TALF 201 8 Non- FD Grey Area Non-FD 8 LMSH 2018 Non- FD Non- FD Non-FD 201 9 Non- FD FD Non-FD 2019 Non- FD FD FD 202 0 Non- FD FD Non-FD 2020 Non- FD FD FD 202 1 Non- FD FD Non-FD 2021 Non- FD Non- FD Non-FD 202 2 Non- FD FD Non-FD 2022 Non- FD FD FD 9 ARKA 201 8 FD FD FD 10 IKAI 2018 FD FD FD 201 9 FD FD FD 2019 FD FD FD 202 0 FD FD FD 2020 FD FD FD https://www.ilomata.org/index.php/ijtc The Potential Financial Distress in Special Notation Companies on the Indonesia Stock Exchange: Prediction Model Approach Sugiarti and Nikmah 941 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 11 INTA 201 8 FD FD FD 12 TIRT 2018 FD FD FD 201 9 FD FD FD 2019 FD FD FD 202 0 FD FD FD 2020 FD FD FD 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 13 JGLE 201 8 Non- FD FD FD 14 JSPT 2018 Non- FD Grey Area Non-FD 201 9 Non- FD FD FD 2019 Non- FD FD Non-FD 202 0 Non- FD FD FD 2020 Grey Area FD FD 202 1 Non- FD FD FD 2021 Grey Area FD FD 202 2 FD FD FD 2022 Grey Area FD FD 15 MIRA 201 8 FD FD FD 16 MKNT 2018 Grey Area Non- FD Non-FD 201 9 FD FD FD 2019 Non- FD Non- FD FD 202 0 FD FD FD 2020 Grey Area Non- FD FD 202 1 FD FD FD 2021 Grey Area Non- FD FD 202 2 FD FD FD 2022 FD Non- FD FD 17 MDIA 201 8 Non- FD FD FD 18 MDRN 2018 FD FD FD 201 9 Non- FD FD Non-FD 2019 FD FD FD 202 0 Non- FD FD Non-FD 2020 FD FD FD 202 1 Non- FD FD Non-FD 2021 FD Non- FD FD 202 2 Grey Area FD Non-FD 2022 FD Grey Area FD 19 LCKM 201 8 Non- FD Non- FD Non-FD 20 SAFE 2018 FD FD FD 201 9 Non- FD Non- FD Non-FD 2019 FD FD FD 202 0 Non- FD Non- FD Non-FD 2020 FD FD FD 202 1 Non- FD Non- FD Non-FD 2021 FD FD FD 202 2 Non- FD Grey Area Non-FD 2022 FD FD FD https://www.ilomata.org/index.php/ijtc The Potential Financial Distress in Special Notation Companies on the Indonesia Stock Exchange: Prediction Model Approach Sugiarti and Nikmah 942 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc 21 POSA 201 8 FD FD FD 22 PNSE 2018 Grey Area FD FD 201 9 FD FD FD 2019 Grey Area FD FD 202 0 FD FD FD 2020 FD FD FD 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 23 ANDI 201 8 FD FD FD 24 BIKA 2018 Non- FD FD FD 201 9 Grey Area FD Non-FD 2019 Non- FD FD FD 202 0 FD FD FD 2020 FD FD FD 202 1 Grey Area FD FD 2021 FD FD FD 202 2 Grey Area FD FD 2022 FD FD FD 25 CMPP 201 8 FD FD FD 26 CNKO 2018 FD FD FD 201 9 FD FD FD 2019 FD FD FD 202 0 FD FD FD 2020 FD FD FD 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 27 CTTH 201 8 FD FD FD 28 DADA 2018 Non- FD FD Non-FD 201 9 FD FD FD 2019 Grey Area FD Non-FD 202 0 FD FD FD 2020 Non- FD FD Non-FD 202 1 FD FD FD 2021 Non- FD FD Non-FD 202 2 FD FD FD 2022 Non- FD FD Non-FD 29 DPUM 201 8 Non- FD FD Non-FD 30 DEAL 2018 Grey Area FD Non-FD 201 9 Grey Area FD FD 2019 FD FD Non-FD 202 0 FD FD FD 2020 FD FD FD 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 31 BTEK 201 8 Grey Area FD Non-FD 32 BUVA 2018 FD FD FD 201 9 FD FD FD 2019 FD FD FD https://www.ilomata.org/index.php/ijtc The Potential Financial Distress in Special Notation Companies on the Indonesia Stock Exchange: Prediction Model Approach Sugiarti and Nikmah 943 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc 202 0 FD FD FD 2020 FD FD FD 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 33 GMTD 201 8 Non- FD FD Non-FD 34 IIKP 2018 Non- FD FD FD 201 9 Non- FD FD FD 2019 Non- FD Non- FD FD 202 0 Non- FD FD FD 2020 Non- FD FD FD 202 1 Non- FD FD FD 2021 Non- FD FD FD 202 2 Non- FD FD Non-FD 2022 Non- FD FD FD 35 GLOB 201 8 FD FD FD 36 HADE 2018 Non- FD Non- FD FD 201 9 FD FD FD 2019 FD FD FD 202 0 FD FD FD 2020 FD FD FD 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 37 TOPS 201 8 Grey Area FD Non-FD 38 TRIO 2018 FD FD FD 201 9 Non- FD FD FD 2019 FD FD FD 202 0 Grey Area FD FD 2020 FD FD FD 202 1 Grey Area FD FD 2021 FD FD FD 202 2 Grey Area FD FD 2022 FD FD FD 39 VIVA 201 8 FD FD FD 40 SMRU 2018 FD FD FD 201 9 FD FD FD 2019 FD FD FD 202 0 FD FD FD 2020 FD FD FD 202 1 FD FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 41 SONA 201 8 Non- FD Non- FD Non-FD 42 TARA 2018 Non- FD FD FD 201 9 Non- FD Non- FD Non-FD 2019 Non- FD FD FD 202 0 Non- FD FD FD 2020 Non- FD FD FD 202 1 Non- FD FD FD 2021 Non- FD FD Non-FD https://www.ilomata.org/index.php/ijtc The Potential Financial Distress in Special Notation Companies on the Indonesia Stock Exchange: Prediction Model Approach Sugiarti and Nikmah 944 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc 202 2 Non- FD FD FD 2022 Non- FD FD FD 43 TAXI 201 8 FD FD FD 44 DIGI 2018 Non- FD FD FD 201 9 FD FD FD 2019 Non- FD FD FD 202 0 FD FD FD 2020 Grey Area FD FD 202 1 FD Non- FD FD 2021 FD FD FD 202 2 FD FD FD 2022 FD FD FD 45 TAMA 201 8 FD FD FD 46 TIRA 2018 Grey Area FD Non-FD 201 9 FD FD FD 2019 Grey Area FD Non-FD 202 0 FD FD FD 2020 Grey Area FD Non-FD 202 1 FD FD FD 2021 Grey Area FD FD 202 2 FD FD FD 2022 Grey Area FD Non-FD 47 WOWS 201 8 FD FD FD 48 NASA 2018 Non- FD FD FD 201 9 Non- FD FD Non-FD 2019 Non- FD FD FD 202 0 Non- FD FD Non-FD 2020 Non- FD FD FD 202 1 Non- FD FD FD 2021 Non- FD FD FD 202 2 Non- FD FD FD 2022 Non- FD FD FD 49 REAL 201 8 Non- FD Non- FD FD 50 PPRO 2018 Non- FD FD Non-FD 201 9 Non- FD FD Non-FD 2019 Grey Area FD Non-FD 202 0 Non- FD FD Non-FD 2020 Grey Area FD Non-FD 202 1 Non- FD Grey Area Non-FD 2021 Grey Area FD Non-FD 202 2 Non- FD FD Non-FD 2022 Grey Area FD Non-FD 51 KBAG 201 8 FD FD FD 52 KREN 2018 Non- FD Non- FD Non-FD 201 9 Non- FD FD Non-FD 2019 Non- FD Non- FD Non-FD 202 0 Non- FD FD Non-FD 2020 Non- FD Non- FD FD 202 1 Non- FD FD Non-FD 2021 Non- FD Non- FD FD 202 2 Non- FD Grey Area Non-FD 2022 Non- FD Non- FD FD 53 KOTA 201 8 Non- FD FD Non-FD 54 AGAR 2018 Grey Area Non- FD Non-FD https://www.ilomata.org/index.php/ijtc The Potential Financial Distress in Special Notation Companies on the Indonesia Stock Exchange: Prediction Model Approach Sugiarti and Nikmah 945 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc 201 9 Non- FD FD FD 2019 Non- FD Grey Area -0,354 FD -2,452 FD -0,971 FD 4 HDTX -4,294 FD -0,794 FD -0,735 FD -0,622 FD -1,163 FD 5 WSBP 0,736 FD 0,648 FD -2,241 FD -2,009 FD -0,418 FD 6 BIMA 0,244 FD 0,323 FD -0,995 FD -0,726 FD -0,117 FD 7 TALF 1,015 Grey area 0,729 FD 0,543 FD 0,542 FD 0,610 FD 8 LMSH 1,352 Non-FD -0,072 FD 0,374 FD 1,253 Non-FD 0,667 FD 9 ARKA 0,001 FD 0,259 FD -0,267 FD 0,210 FD 0,451 FD 10 IKAI 0,319 FD -0,487 FD -0,537 FD -0,291 FD -0,288 FD 11 INTA -0,076 FD -0,487 FD -2,179 FD -1,793 FD -0,248 FD 12 TIRT 0,258 FD -0,024 FD -4,469 FD -2,506 FD -1,950 FD 13 JGLE 0,258 FD -0,134 FD -0,154 FD -0,064 FD -2,638 FD 14 JSPT 1,001 Grey area 0,351 FD -0,303 FD -0,423 FD 0,071 FD 15 MIRA 0,374 FD 0,101 FD -0,392 FD -0,282 FD -0,791 FD 16 MKNT 2,262 Keywords: altman; area fd; companies; company; distress; exchange; fd fd; financial; grey; grey area; indonesia; model; nonfd fd; nonfd nonfd; notation; score; stock
• The Role of External Assurance in Moderating the Effect of Sustainability Reporting Quality on Firm Value by Anisa, Yolita Deantri; Nikmah (2023) - Based on the coefficient of sustainability reporting value is 2.245 with positive parameters. The lowest value of company value in this study is seen by the company's TQ value of 0.31 and the highest is 10.18 with a standard deviation of 0.95041. Keywords: assurance; companies; company; effect; firm; information; moderating; quality; reporting; study; sustainability; sustainability reporting; value
• Bankruptcy Analysis Using Altman Z-Score Model and Springate Model In Retail Trading Company Listed In Indonesia Stock Exchange by Prasetiyani, Erni; Sofyan, Moh. (2020) - Reduction in earnings a problem most of all , and this has potential in bankruptcy retail company in the future This research is analyzing about retail companies affected by the deterioration in performance that has been registered in Indonesia Stock Exchange. 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: altman; bankruptcy; company; model; score; springate; value

• The Moderating Effect of Sustainability Reporting on the Influence of Tax Avoidance on Firm Value by Hendi; Pramesti, Desinta; Harsono, Budi (2024) - Several control variables have a significant impact on firm value, namely leverage, profitability, and plant assets. One intriguing avenue of inquiry whitin this realm is the potential moderating effect of sustainability reporting on the influence of tax avoidance strategies on firm value. Keywords: avoidance; companies; effect; firm; influence; journal; moderating; reporting; sustainability; sustainability reporting; tax; tax avoidance; value
• The Influence of Liquidity, Leverage, and Firm Size on Tax Aggressiveness (Case Study on Mining Companies Listed on the Indonesia Stock Exchange) by Ramadanti; Seralurin, Yohanes C.; Patma, Kurniawan; Pattiasina, Victor (2024) - This study aims to test and provide empirical evidence regarding the effect of liquidity, leverage, and company size on tax aggressiveness. The results of this study indicate that liquidity has no effect on tax aggressiveness, leverage has no effect on tax aggressiveness, and company size has a negative and significant effect on tax aggressiveness. Keywords: aggressiveness; companies; indonesia; leverage; liquidity; mining; size; study; tax; tax aggressiveness; value
• Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 by Natision, Alian; Anggraini, Cindy ; Rulandari, Novianita ; Agoestyowati, Redjeki (2021) - 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: data; export; global; rama; rama global; research; restitution; tax; tax restitution; taxes; value; vat
• 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 by Subagiyo, Agus; Nurbaity, Siti; Islah, Khikmatul; Hermawan, Rudianto; Junaidi, Ahmad (2022) - 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: awareness; cibitung; compliance; knowledge; medium; micro; pratama; tax; taxation; taxpayers; understanding; value
• Trust Analysis, Service Quality on Purchase Interest, Atome Payment Moderation by Hidajat, Koerniawan ; Fidad Nurul Islam, Fais Datul (2022) - 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: analysis; buying; ease; effect; hypothesis; interest; international; journal; payment; purchase; quality; service; service quality; trust; value
• Influence Financial Technology, Financial Literacy, and Intellectual capital on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) by Martini, Martini; Triharyati, Eri ; Rimbano, Dheo (2022) - Framework of thinking Figure 1 Thinking frame Hypothesis Based on the framework of thinking, the following hypotheses can be presented: H1 : Financial Technology effect on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) H2 : Financial literacy affects financial inclusion in Micro, Small and Medium Enterprises (MSMEs) Influence Financial Technology, Financial Literacy, and Intellectual capital on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) Martini, Triharyati, and Rimbano 412 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc H3 : Intellectual capital affects financial inclusion in Micro, Small and Medium Enterprises (MSMEs) 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. Keywords: capital; effect; enterprises; financial; inclusion; international; journal; literacy; micro; msmes; results; technology; value; variable
• 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 by Kartika, Ayu; Handrijaningsih, Lies ; Mariani TR, Septi ; Anisah, Anisah (2022) - 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: debt; dividend; earning ratio; effect; equity ratio; index; lq45; payout ratio; price; size; stock; stock returns; test; value
• Financial Performance of Banking Companies on IDX Before as Well as During the Covid-19 Pandemic by Budiantara, Martinus; Paramitalaksmi, Ratri; Rihadani, Fiki (2023) - 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: bank; banking; covid-19; covid-19 pandemic; idx; indonesia; pandemic; performance; ratio; sig; value

• Determinants of Company Value With Information Transparency as Moderation In Food Beverage Sector Companies by Ristiyana, Rida; Atichasari, Anna Sofia; Abdullah, Rizki (2024) - This study aims to determine the effect of tax avoidance, company size, and leverage on company value with information transparency as moderation in food beverage sector companies listed on the IDX in 2017-2021. The results simultaneously show that tax avoidance, company size and leverage affect company value. Keywords: avoidance; companies; company size; company value; effect; information; information transparency; leverage; nilai; pengaruh; perusahaan; tax; terhadap; transparency
• 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 by Fakhri Rana Sausan; Korawijayanti, Lardin; Arum Febriyanti Ciptaningtias (2020) - Pengaruh CR, TATO, NPM, dan ROA terhadap Return Saham. Pengaruh EPS, ROE, dan DER Terhadap Harga Saham pada Perusahaan Sub Sektor Semen yang Terdaftar di BEI. Keywords: asset; companies; der; effect; eps; equity; exchange; property; ratio; return; roa; stock; stock exchange; stock returns
• The Influence of Audit Opinion, Auditor Switching, and Number of Audit Committees on Audit Report Lag by Tomasila, Brandon Christian; Pangaribuan, Hisar (2023) - A larger audit committee size may reduce audit report lag by enhancing oversight of the preparation of audit reports and minimizing errors in financial statements. Furthermore, the research concluded that audit committee number does not have a substantial impact on audit report lag among manufacturing and transportation companies Recorded on the IDX in 2020-2021. Keywords: audit; audit opinion; audit report; auditor; companies; lag; number; opinion; report lag; research; switching

• 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 by Bustani, Bustani (2020) - ABSTRACT 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 Bustani 171 | Ilomata International Journal of Tax & Accounting Vol. 1 Keywords: dividend; effect; indonesia; npm; prices; profit; ratio; return; roa; stock
• The Role Of Good Governance In Economic Growth: Mediated By Regional Financial Performance And Capital Expenditure Allocation by Akbar, Y Rahmat; Maraini, Maraini (2021) - 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: allocation; budget; capital; capital expenditures; development; effect; expenditure allocation; governance; government; growth; increase; performance; research
• Effects of Corporate Governance Disclosure on Profitability of Public Listed Firms in Tanzania by Mwenda, Beny; Ngollo, Magwana (2022) - 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. 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. Keywords: cgi; disclosure; effect; firm; governance; governance disclosure; international; journal; profitability; roa; roe; stakeholders; tanzania
• The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior by Supriadi, Iman (2023) - 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: audit; audit behavior; auditors; behavior; control; effect; impact; intention; journal; locus; mediating
• The Tax Revenue from Agriculture and Manufacturing Sectors in Lower Middle-Income Countries with Exchange Rate as a Moderating Variable by Wulandari, Destiny; Wijaya, Suparna (2023) - 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: agriculture; countries; effect; exchange; exchange rate; income; income countries; manufacturing; model; rate; sector; study; tax; tax revenue; variable
• 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 by Rulandari, Novianita ; Rahmayani, Salsabila (2023) - 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. The sources of tax revenue include: 1) Income Tax (PPh) 2) Value Added Tax (VAT) 3) Sales Tax on Luxury Goods (PPnBM) 4) property tax 5) International Trade Tax 6) Stamp Duty https://www.ilomata.org/index.php/ijtc 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 413 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc From the two definitions above, the researcher concludes that Tax Revenue is a collection of taxes collected from tax subjects on income received in one year and is a source of state finance for financing the state budget. Keywords: changes; effect; hpp law; income article; income tax; individual; law; layers; pratama; reporting; sawah; spt; spt reporting; tax receipt; tax returns; tax revenue; tax service; taxpayer awareness; variable
• 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 by Sunaryo, Deni (2020) - 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 ABSTRACT 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: adequacy; adequacy ratio; assets; capital; capital adequacy; car; effect; ratio; return; roa

• The Effect of Earnings Per Share (EPS), Price Earnings Ratio (PER), and Dividend Payout Ratio (DPR) on the Stock Price of PT Adaro Energy Indonesia Tbk by Feriadi, Felix; Widjaja, Indra; Evangelio, Rogue S (2024) - PT Adaro Energy Indonesia Tbk had a decline in stock prices along with reduced EPS, PER, and DPR values in 2018. The Effect of Earnings Per Share (EPS), Price Earnings Ratio (PER), and Dividend Payout Ratio (DPR) on the Stock Price of PT Adaro Energy Indonesia Tbk This study will evaluate how Earning Per Share, Price Earning Ratio, and Dividend Payout Ratio affect PT Adaro Energy Indonesia Tbk stock prices. Keywords: adaro energy; earnings ratio; energy; eps; indonesia; indonesia tbk; payout ratio; price; pt adaro; ratio; stock; stock price; tbk
• Combating Climate Changes Through Fiscal Policies in Developed World: Key Insights for Indonesia from Scandinavian Green Tax Scheme by Nurulita, Ainaya Fatimah ; Prasidya, Tusta Citta Ihtisan Tri (2025) - This study investigates the implementation of green tax policies in Denmark, Norway, and Sweden, analysing their effectiveness in reducing carbon emissions and promoting renewable energy utilization. Inspired by the successful implementation of green tax policies in developed nations, many emerging markets began adopting similar measures in the early 2010s as part of their broader environmental strategies, not to mention Indonesia. Keywords: carbon; carbon tax; climate; countries; denmark; green; ilomata; implementation; indonesia; policies; scandinavian; sweden; tax; taxation; taxes
• Evaluation of the Utilization of Tax Incentive Policies during the Covid-19 Pandemic in the Framework of National Economic Recovery by Kumala, Ratih; Abu Bakar, Ibrahim (2022) - 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: covid-19; economic; framework; government; incentive; income; indonesia; pajak; pandemic; policies; recovery; state; tax; taxpayers
• The Effectiveness of Using the Application of Coverage Management System (SIMPAN) at the Madya Tax Office Bekasi, West Java, Indonesia by Novianita Rulandari; Haryati, Setya ; Kommer, Victor Van ; Agustina, Dwi ; Prihandini, Diana (2022) - 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: application; bekasi; bekasi madya; data; effectiveness; indonesia; madya; madya tax; management; management system; office; performance; simpan application; system; tax; tax office
• The Awareness and Compliance Analysis Taxpayer Identification Number: (Study at High School Logistics Management Indonesia) by Suherman, Jajang (2020) - The definition of taxpayer awareness is as follows: Taxpayer awareness in paying taxes is a taxpayer's behavior in the form of views or feelings involving knowledge, beliefs and Reasoning is accompanied by a tendency to act according to the stimulus given by the system and the tax provisions . The definition of taxpayer awareness is as follows: Taxpayer awareness is a condition where one knows, understands and understands how to calculate, pay and report taxes and adhere to the rights and obligations As taxpayers . Keywords: awareness; compliance; indonesia; npwp; number; obligations; tax obligations; taxation; taxes; taxpayer; taxpayer awareness; taxpayer compliance; taxpayer identification; understanding
• Empirical Evidence from the Indonesia Stock Exchange: The Influence of Debt to Equity Ratio (DER) and Return on Equity (ROE) on Sharia Stock Prices by Bulkia, Sri; Burhannudin; Kurniaty, Kurniaty; Rahmah, Alpia ; Abdan, Mustaghfiri (2022) - 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: debt; der; equity; equity ratio; indonesia; journal; prices; ratio; return; roe; stock; stock prices
• Market Risk Disclosure: A Study on Systemic Banks in Indonesia by Setyawan, Hendri; Suprianto, Edy (2022) - Market Risk Disclosure: A Study on Systemic banks in Indonesia. the results show insufficient image of market risk disclosure among Indonesian large banks. Keywords: banking; banks; disclosure; financial; indonesia; journal; market; risk; var

• Implementation of Good Corporate Governance in Supporting Financial Performance of Indonesian Islamic Banking Post Merger by Veni, Agata Valentina; Sucipto, Nurhadi; Sulistyowati, Wiwit Apit (2024) - https://doi.org/10.61194/ijtc.v5i2.1245 ABSTRACT: PT BSI (PT Bank Sharia Indonesia) is one of the largest Islamic banks in Indonesia which is the result of the merger of three state-owned Islamic banks, including PT BNI Sharia, PT Bank Mandiri Sharia, and PT Bank BRI Sharia. During the two years that Bank Sharia has been active, the President Director of PT Bank Sharia Indonesia, said that asset growth, financing quality, and DPK (Third Party Funds) growth have increased, besides that BSI noted an increase in the use of BSI Mobile of around 39 percent or equivalent to 4.81 million users. Keywords: bank; banking; bsi; financial; gcg; good; governance; idr; implementation; merger; performance; sharia; year
• The Impact of Contribution Density, Size, Idle Contributions, and Pension Funds’ Performance by Ibrahim, Majeed Ajibola ; Rabiu, Sherifdeen Adebola; Agbeyinka, Ibrahim Yinka (2025) - Benedictus (2020) examined the factors that hinder pension fund investment in infrastructure in Namibia. He discovered that the lack of expertise, regulation, financial instruments, and assets that march pension funds are the barriers to pension fund investment in infrastructure. Keywords: capital; contribution; contribution density; density; funds; journal; nigeria; pension; performance; pfas; size
• The Correlation of Investment Securities and the Returns of Pension Fund Administrators in an Emerging Economy by Abdulrauf, Lukman Adebayo-Oke ; Gbadebo, Adedeji Daniel (2025) - Bakare (2020) revealed that pension fund investments have favorably impacted Nigeria's stock market development. Pension fund investment and infrastructure development in Namibia. Keywords: correlation; equity; funds; growth; investment; investment securities; journal; pension; pension funds; performance; pfas; returns; securities
• Working Capital Management and Financial Performance: Evidence from Deposit Money Banks in Nigeria by Gbadebo, Adedeji Daniel (2025) - The study uses variables such as working capital, gross operating profit, and cash conversion cycle, as components of working capital management and return on assets to represent financial performance. This dearth of research motivated a deeper examination of the relationship between working capital management, capital structure, and financial performance within the Nigerian banking sector. Keywords: banks; capital; capital management; deposit; evidence; international; journal; management; money; nigeria; performance; profitability; working
• Financial Performance of Jakarta Hospitals Before and After the COVID-19 Pandemic: Analysis of Profitability, Liquidity, and Leverage Ratios by Rorimpandey, Joel; Siagian, Harlyn; Malau, Harman (2025) - According to the hospital's financial performance analysis, the Covid-19 pandemic has not improved the hospital's financial performance above its pre- pandemic levels, as seen by changes in hospital financial ratios (Rexana & Widjaja, 2023). The Indonesian government's policy of funding COVID-19 patients played a major role in enhancing hospital financial performance during the pandemic. Keywords: analysis; covid-19; covid-19 pandemic; hospitals; jakarta; journal; leverage; liquidity; pandemic; performance; profitability; ratio
• Tax Audit Management, Technology Integration and Performance of State Internal Revenue Service in Southwest, Nigeria: English by Olumoh, Yusuf Alabi; Sanni, Mubaraq (2025) - Therefore, this study investigated the impacts of tax audit management (TAM) and technology integration (TI) in improving the performance of SIRS in Southwest Nigeria. In the South West region, these challenges are particularly pronounced, with revenue collection falling short of potential due to inefficiencies in tax audit management and poor technology integration. Keywords: audit management; compliance; et al; integration; internal; journal; management; nigeria; performance; revenue; service; sirs; state; tax; tax audit; technology; technology integration
• 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 by Tjahjono, Eko ; Arimbhi, Pebriana (2022) - 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. d. Assurance Quality assurance in service is related to the skills of employees in understanding the applicable provisions regarding the import of consignments as well as their friendly attitude and politeness in providing services and good explanations to service users from primary data (Afifah & Kurniawati, 2021; Arens & Loebbecke, 2015; Marginingsih, 2020), including ability and a good understanding of employees towards regulations which applies especially to consignments, efforts to organize an Employee Skills Development Program (PPKP) for employees to improve employee understanding and ability towards applicable regulations and supported by Service Level Agreement (SLA) and Customs English Club training to improve understanding of service quality. Keywords: baru; complaints; customs; data; goods; index; kppbc; office; pasar; pasar baru; performance; post; post office; public; quality; service; users
• Gender Diversity and Sustainability Performance: The Role of Financial Technology Adoption as Moderator by Nugroho, Dwiyanjana Santyo; Anita (2023) - These findings indicate that a gap still needs to be explored further to examine board diversity on bank financial performance. The findings in Eq. 2, which tested the moderating variable of financial technology adoption, actually showed values of 0.394 and 0.712, which means the values are not significant, meaning that the adoption of financial technology by banks is not able to strengthen the influence of gender diversity in improving bank financial performance. Keywords: adoption; banks; board; directors; diversity; et al; gender; gender diversity; international; journal; performance; research; technology; women

• The Role of The Housewife in Managing Family Finances (Case Study in South Labuhan Batu Regency) by Anjani, Dina; Nasution, Yenni Samri Juliati; Syafina, Laylan (2024) - According to Wahasusmiah, et al., (2022) entitled family financial management for career women who play a dual role as housewives, the results of the research show that family financial management for married career women at Unissula is carried out using various methods and is managed as well as possible. Housewives in family financial management with the research results stating that financial management in the family is a way of managing family finances systematically and carefully through the planning, implementation and evaluation stages (Suryadi & Museliza, 2021; Utami, 2019; Widyaningsih & Puspasari, 2021). Keywords: batu; education; family; family finances; finances; housewives; labuhan; management; regency; research; role; south; study
• The Power of Words: Decoding the Nexus of Impression Management Tactics in South African SOEs' Annual Reports that Shape Stakeholder Perception by Ngcizela, Andiswa; Phesa, Masibulele; Arulanandam, Benedict Valentine (2025) - The results in Table 1 below show that profitable SOEs had an average of 3 pages and 1,821.67 words, while non-profitable SOEs had an average of 2.17 pages and 1,212.89 words. This indicates that profitable SOEs had, on average, 29.08% more pages than non-profitable SOEs. Keywords: african; analysis; chairperson; impression; impression management; management; phesa; reports; soes; south; state
• Assessing Impression Management in South African District Municipalities’ Annual Reports: A Textual Characteristics Analysis of Mayor’s Foreword by Phesa, Masibulele; Mgoyana, Sithandiwe (2025) - As shown in Table 1 below, on average, performing district municipalities had 834 words and 2,3 pages in length, whereas non-performing district municipalities on average had 848 words and 2,2 pages in length. This means non-performing district municipalities had an average of 1,68% more words than performing district municipalities, whereas performing district municipalities had an average of 4,55% more pages than non-performing district municipalities. Keywords: district; district municipalities; foreword; impression; management; mayor; municipalities; performing; reports; south; use
• Top Management Support Functions in Higher Education Management Accounting Information Systems by Hertati, Lesi ; Antasari, Rina ; Nazarudin, Nazarudin; Fery, Irlan ; Azwari, Peny Cahaya ; Safkaur, Otniel (2021) - 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: accounting information; accounting system; edition; education; hertati; information; information systems; international; journal; management; management accounting; management information; management support; quality; research; system
• Strategies for Maintaining Tax Compliance of SMEs During Covid-19 Pandemic by Using Supply Chain Management Integration Approach by Fahriyah, Aramia; Andayani, Wuwuh ; Yoseph, Rochland ; Nurwibowo, S. Penta ; Irawan, Wendy (2022) - This implies a close integration between tax environment supply chain begins on the drawing board. Developing sustainable supply chain management: The interplay of institutional pressures and sustainability capabilities. Keywords: approach; business; chain; compliance; covid-19; integration; international; journal; management; pandemic; smes; supply; supply chain; tax
• Factors Affecting Student Financial Literacy by Triana, Leni; Ibrohim, Ibrohim (2022) - The variables used in this study include the variables used to determine the factors that affect student financial literacy. 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: analysis; education; factor; finance; financial; international; journal; level; literacy; management; money; student; variables
• How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making by Lesi Hertati; Otniel Safkaur; Aoron M. Simanjuntak (2020) - Published : March 30th 2020 ABSTRAK 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: accounting information; commitment; decision; implementation; information; information systems; international; journal; making; management; management accounting; management commitment; manager; organization; process; systems; vol

• Analysis of Local Tax Potential of Ogan Komering Ulu Regency by Zega, Elsa Calista; Hardiana, Nadhira (2024) - Ogan Komering Ulu Regency Regional Regulation (PERDA) Thus, the tax contribution will increasingly have a significant impact on regional tax revenue in OKU Regency. Keywords: bphtb; government; komering; law; ogan; regency; regional; revenue; tax; taxes; ulu
• The Direction of Tax Policy in 2021 in the Context Increase Tax Revenue in the 19th COVID Recovery by Subagiyo, Agus; Prihadini, Diana ; Hidayati, Mainita; Hardjo, Dwikora; Arimbhi, Pebriana (2020) - 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: covid-19; government; pandemic; policy; tax
• Policy Analysis of The Regional Government of Bengkulu Province in Supporting Fiscal Independence in The Autonomy Era: (Case Study on Revenue Department of Bengkulu Province) by Susanto, Yohanes ; Suminar, Panji ; Suharto, Sugeng (2020) - 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 variable per capita income does not have a significant effect on the increase in PAD Bengkulu Province with tcount Keywords: bengkulu; government; income; increase; independence; investment; pad; province; regional; revenue; variable; year
• The Determinants Factors of Capital Expenditure by Ishak, Jouzar Farouq; Sari, Yeni Priatna; Dwitayanti, Yevi; Mauluddi, Hasbi Assidiki (2021) - ABSTRACT 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: allocation; allocation fund; capital; capital expenditure; expenditure; fund; government; revenue; source
• 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 by Ambarwati, Ambarwati; Sobari , Indra Sumarna ; Kristanto, Rudi (2021) - 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. INTRODUCTION 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: compliance; covid-19; covid-19 pandemic; government; impact; pandemic; spt; tax; taxpayers
• 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) by Keman, Mainita Hidayati; Putri , Cintya Safira ; Andayani , Wuwuh ; Priyanda, Vandyarman Mulya (2022) - 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 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 Keywords: bekasi; covid-19; dtp; government; incentives; income; kpp; policy; pph; pratama; tax; tax incentives; taxpayers; west
• Analysis of Tax Policy Strategies Related to Dividend Tax in an Effort to Increase Investors at the Primary Tax Office of Menteng Dua, Jakarta by Agustina, Dwi; Angky, Yosua Richard ; Zaini , Johansyah (2022) - 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. CONCLUSION Based on the discussions described in Chapter IV, 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: 1. Keywords: dividend tax; dua; government; increase; investors; jakarta; menteng; number; tax; tax office; tax policy
• 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 by Vitasia, Vita; Ratna, Trie Andari ; Harjo, Dwikora; Oktavia, Erika (2022) - 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: bekasi; compliance; covid-19; covid-19 pandemic; government; incentives; kpp; pandemic; pph; pratama; strategy; tax; tax incentives; taxpayer; taxpayer compliance
• Analysis of Community Participation in Paying Motor Vehicles Tax through e-Samsat Service during Covid Pandemic at the Samsat Office in Jakarta Utara by Priyono, Totok; Wulandari, Fika ; Rofiyanti, Eka; Agustina, Dwi (2022) - E-SAMSAT services in each province are not the same, depending on the program of each SAMSAT office area. In the implementation of socialization, E-SAMSAT service providers use various media. Keywords: community; government; jakarta; journal; motor; office; pandemic; participation; samsat; samsat office; service; system; tax; vehicle
• 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 by Wulandari, Winda; Teron, Fransiskus Christanto Kia ; Agustina, Dwi; Rofiyanti, Eka (2022) - The policy for providing tax incentives is regulated through the Minister of Finance Regulation Number 44/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the Corona Virus Pandemic on 27 April 2020. 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). Keywords: covid-19; covid-19 pandemic; government; implementation; incentives; income; koja; msme; office; pandemic; policy; pratama; service; tax; tax incentive; tax service; taxpayers
• Pentahelix Collaboration in Improving Taxpayer Compliance by Rahmi, Notika ; Selvi, Selvi; Purwaningtyas, Agitta Sofyan (2022) - 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: cimanggis; collaboration; compliance; government; journal; office; pajak; pentahelix; role; tax; taxpayer; taxpayer compliance
• A Framework For Boosting Revenue Generation From Land Taxes in Ogun State, Nigeria by Orekan, Atinuke Adibempe (2023) - In view of this, government would be able to set in all machineries to sustain the growth of property tax. For example property tax can serve as a poll tax in the sense that it can be used as a criterial for voting. Keywords: business; framework; generation; government; land; land taxes; nigeria; ogun; property; revenue; revenue generation; state; tax; taxation; taxes

• Transformation Of Dgt Tax Intelligence in Coretax by Jannah, Uzlifatul; Rifai, Ahmad (2025) - In the context of tax intelligence business processes, the DGT has issued Regulation of the Director General of Taxes Number PER-15/PJ/2019, which regulates the stages and functions of tax intelligence to support core business processes, as well as expanding its application to all other business processes at the DGT. php/ijtc Understanding and Competence of Executors Executors of tax intelligence business processes face difficulties in understanding and adapting to changes in business processes, including new technologies such as Coretax (P1, P3, A1). Keywords: application; ato; business; compliance; coretax; data; dgt; djp; ilomata; information; intelligence; intelligence business; process; processes; tax; tax intelligence
• The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City by Cameliawati, Rissa Ayu ; Ratih, Ratih Kumala (2021) - With the activities of the investigating team, the investigating team plays an important role especially for tax actors who do not re-register at SAMSAT Bekasi City, where they remind taxpayers to pay motor vehicle tax. motor vehicle tax in Rawalumbu District, Bekasi City. Keywords: bekasi; city; data; district; effectiveness; motor; rawalumbu; tax; team; vehicle
• Tracking Activities for Data Verification of Motorized Vehicles Not Re-Gisterin in Bekasi City, West Java, Indonesia by Harjo, Dwikora (2021) - Right on target that this stimulus is beneficial for Motor Vehicle Taxpayers, which is real and effective, is that this stimulus is useful for Motor Vehicle Taxpayers, namely easing the burden of payment of Motor Vehicle Tax obligations and is useful for increasing the income of Motor Vehicle Taxes and Motor Vehicle Transfers for the Bekasi City Samsat. The results show that the West Java Provincial Government through the Regional Revenue Agency of West Java Province in an effort to relieve Motor Vehicle Taxpayers affected by the Covid-19 pandemic in 2020 has provided a Motor Vehicle Tax stimulus, including exemption from Motor Vehicle Tax fines and giving discounts in tax payments. Keywords: bekasi; city; data; java; motor; motor vehicle; regional; tax; vehicle; verification; west
• 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 by Irawati; Sitinjak, Musa Maha Sulung ; Harjo, Dwikora; Fahriah, Aramia (2023) - 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: cibitung; data; effectiveness; objection; objection letters; office; officers; pandemic; service; service office; tax; tax objection; taxpayers

• Top Management Support Functions in Higher Education Management Accounting Information Systems: Management Accounting by Hertati, Lesi ; Nazarudin, Nazarudin; Fery, Irlan (2020) - 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: accounting information; accounting system; edition; education; education management; hertati; information; information systems; international; journal; management accounting; management information; management support; quality; research; results; system
• 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 by Rudi Hartasetiadi; Machfud Sidik (2019) - 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. 1 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: dispute; eoi; information; investigation; owner; quality; tax

• Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office by Rulandari, Novianita (2023) - Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise from the fissures who have difficulty guiding taxpayers and there are constraints in the administrative system. The driving entity in the implementation of MSME tax incentive policy is socialization through WhatsApp media and mail media by AR, confirmation and appeal of AR to taxpayers immediately submit realization reports, provide AR guidance to taxpayers in delivering realization reports if taxpayers experience obstacles, providing opportunities to TAXPAYERS PP 23/2018 during the December Tax Period to report on the realization of incentive use during 2020. Keywords: covid-19; evaluation; gading; incentive policy; incentives; informants; jakarta; kelapa; msme; msme tax; pandemic; policy; tax; tax incentive; taxpayers

• The Influence of Financial Literacy and Educational Background on the Financial Governance of Nagari Owned Enterprises by Andriani, Wiwik; Ananto, Rangga Putra; Zahara, Zahara; Aprila, Dandi (2023) - This research aims to determine and analyze the influence of financial literacy and educational background on financial governance in Nagari-owned enterprises (BUMNag) in Nagari Z. Besides that, previous research by Khusaini et al. (2022) showed that educational background influences financial governance. Keywords: background; bumnag; financial; governance; influence; journal; literacy; managers; nagari; research

• Does the Culture of Hanging Out Affect Taxpayer Compliance In Paying Vehicle Tax by Tia, Maria Yoaneta; Helmi, Syarif M; Heniwati, Elok (2024) - In society, this could mean that other factors can influence tax compliance behavior in society. Attribution theory in this research is very relevant to be used as the main theory in explaining taxpayer behavior which is caused by internal factors, namely taxpayer awareness, frequency of hanging out, and spending on hanging out and external factors, namely places to hang out and hanging out behavior which change a person's attitude, namely mandatory attitude. Keywords: analysis; awareness; behavior; compliance; frequency; group; influence; pajak; tax; tax compliance; taxpayer; taxpayer awareness; taxpayer compliance; vehicle; vehicle tax
• Factors That Influence MSME Taxpayers' Willingness to Pay Tax After the Implementation of the Government Rules Number 23 of 2018 by Ratih Kumala (2019) - Y = 0,727 – 0,103 X1 + 0,218 X2 + 0,484 X3 + 0,023 X4 + 0,195 X5 Based on the results of the regression equation, the multiple linear regression equation has a meaning, scilicet: 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: influence; knowledge; msme; regulations; tax; taxes; taxpayers; understanding; willingness

• Restaurant Tax Audit Analysis in the Order to Test Taxpayer Compliance at Suku Badan Pendapatan Daerah Kota Administrasi Jakarta Selatan in 2021 by Ramdan, Alief ; Sinaga, Tuaraja Simon (2022) - a. Tax audit procedures Analysis of audit procedures can be seen from several descriptions of sub-themes, including the realization of tax revenue procedures. 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. Keywords: audit; compliance; examination; jakarta; journal; regional; restaurant; results; tax; tax audit; taxpayer; test

• Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi by Harjo, Dwikora ; Rulandari, Novianita; Alfani, Aprilia ; Syachlin, Raveedhan (2021) - 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 : In 2018, the contribution https://www.ilomata.org/index.php/ijtc mailto:novianitarulandari@gmail.com 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 210 | Ilomata International Journal of Tax & Accounting Volume 2 Number 3, July 2021 of UMKM (Micro Small and Medium Enterprise/MSME) to the National Gross Domestic Product (GDP) reached around 60.34%. Keywords: bekasi; income; medium; micro; number; office; pratama; pratama tax; small; system; tax; tax office; taxpayers; west
• Modernization of Administration of Parking Tax Collection with Tapping Box as A Supervision and Compliance Function of Regional Taxpayers in Bekasi City by Hidayati, Mainita; Andayani, Wuwuh; Kumala, Ratih; Subagiyo, Agus; Arimbhi, Pebriana (2021) - Modernization of Administration of Parking Tax Collection With Tapping Box as a Supervision and Compliance Function of Regional Taxpayers in Bekasi City. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Keywords: bekasi; box; city; parking; regional; tapping; tapping box; tax; taxpayers
• Strategy of Advertising Tax Collection in the Digitalization Era on Badan Pendapatan Daerah of DKI Jakarta by Rofiyanti, Eka; Lestari, Ika Muji; Davronov, Istamkhuja Olimovich ; Natision, Alian; Krishantoro, Krishantoro (2022) - Keywords: tax collection, billboard tax, digital era. 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). Keywords: advertising; billboard; collection; digitalization; digitalization era; dki; dki jakarta; era; jakarta; strategy; tax; taxpayers
• Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency by Singgih, Rahadi Pratomo ; Anisa, Siffa Fitri ; Permatasari, Mira (2022) - https://doi.org/10.52728/ijtc.v3i3.533 ABSTRACT: 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: collection; dki; dki jakarta; entertainment tax; implementation; jakarta; policy; regional; revenue; tax; tax collection; tax revenue; taxes; taxpayers
• 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 by Andayani, Wuwuh; Prayoga, Septa ; Hidayati, Mainita (2022) - On this occasion, the informants were the representatives of the Samsat officers, lecturers of Institute of Social Science and Management STIAMI, and taxpayers who use Samsat J’bret service. Attempting to overcome the obstacles, the taxpayers as good citizens should participate and support the program created by the government such as J’bret Samsat service by always finding out the recent information related to the J’bret Samsat service. Keywords: bekasi; city; compliance; effectiveness; java; j’bret; j’bret samsat; office; pajak; pandemic; samsat; samsat service; service; tax; taxpayers; vehicle; west; west java
• Dimensions in the Adoption of Philippine Tax E-Payment Channels in Paying Income Taxes Among Individual Taxpayers by Aguilar, Lord Eddie I. (2023) - In the adoption of e-payment channels in paying income taxes, individual taxpayers consider social influence as a factor because they claimed that almost all of their friends use it (.785); such e-payment channels are widely used by people in their community (.781); their family members use it (.780); important people in their lives urge them to use the e-payment channels (.693); they are given the necessary report and assistance to use it (.558); and people who have an impact on their behavior urge them to use the e-payment channels (.547). The assumption of the adoption of e-payment channels in paying income taxes among individual taxpayers is multifaceted that is based on the perception of the relative technology system. Keywords: acceptance; adoption; channels; factors; income; income taxes; individual; payment; payment channels; tax; taxes; taxpayers; technology; use

• Input-Output Analysis: Which Tax Incentive for Natural Resources Downstream Is Suitable for Indonesian Economy? by Wulandari, Destiny (2023) - Initial Output (million rupiah) % of Initial Output 1 Agriculture, forestry, and fisheries - 3,265,010 2,005,849,462 0.1628% 2 Mining and excavation - 1,794,429 1,285,055,761 0.1396% 3 Manufacturing industry 15,050,233 37,190,537 8,600,133,160 0.4324% 4 Electricity and gas supply - 532,791 663,270,868 0.0803% 5 Water supply, waste management, waste, and recycling - 20,036 56,601,385 0.0354% 6 Construction - 99,442 2,912,162,963 0.0034% 7 Wholesale and retail trade, car repair, and motorcycles - 1,433,595 2,411,401,412 0.0595% 8 Transportation and warehousing - 720,133 1,522,677,073 0.0473% 9 Foods and drinks accommodation provision - 94,639 969,548,920 0.0098% 10 Information and communication - 406,335 791,877,309 0.0513% 11 Financial and insurance services - 555,729 725,410,836 0.0766% 12 Real estate - 135,067 777,909,010 0.0174% 13 Company services - 448,653 737,185,790 0.0609% 14 Government, defense, and mandatory social security administration - 57,760 765,117,480 0.0075% 15 Educational services - 19,537 619,859,717 0.0032% 16 Health and social activity services - 17,588 295,234,062 0.0060% 17 Other services - 43,977 405,256,505 0.0109% Total impact 15,050,233 46,835,258 25,544,551,713 0.1833% Source: Processed data https://www.ilomata.org/index.php/ijtc Input-Output Analysis: Which Tax Incentive for Natural Resources Downstream Is Suitable for Indonesian Economy? Initial Output (million rupiah) % of Initial Output 1 Agriculture, forestry, and fisheries - 65,300,197 2,005,849,462 3.2555% 2 Mining and excavation - 35,888,582 1,285,055,761 2.7928% 3 Manufacturing industry 301,004,661 743,810,742 8,600,133,160 8.6488% 4 Electricity and gas supply - 10,655,820 663,270,868 1.6066% 5 Water supply, waste management, waste, and recycling - 400,728 56,601,385 0.7080% 6 Construction - 1,988,836 2,912,162,963 0.0683% 7 Wholesale and retail trade, car repair, and motorcycles - 28,671,890 2,411,401,412 1.1890% 8 Transportation and warehousing - 14,402,658 1,522,677,073 0.9459% 9 Foods and drinks accommodation provision - 1,892,789 969,548,920 0.1952% 10 Information and communication - 8,126,696 791,877,309 1.0263% 11 Financial and insurance services - 11,114,586 725,410,836 1.5322% 12 Real estate - 2,701,344 777,909,010 0.3473% 13 Company services - 8,973,055 737,185,790 1.2172% 14 Government, defense, and mandatory social security administration - 1,155,206 765,117,480 0.1510% 15 Educational services - 390,734 619,859,717 Keywords: analysis; downstream; economy; impact; incentives; income; input; output; percent; resources; sector; tax; tax incentives

• Evaluating an Optimal Corporate Income Tax System for Harmonization in the African Union by Chiromo, Samuel John; Schutte, Danie (2025) - Recommendations for the tax system to be implemented in the AU Figure 1 presents the participants' recommendations for implementing tax systems in the AU. Therefore, getting participants’ perceptions on which tax systems fit well to be implemented in the AU is crucial. Keywords: african; cit; classical; harmonisation; imputation; imputation system; income; income tax; participants; tax; tax harmonisation; tax system; taxation
• Analysis of Increase in Non-Taxable Income (NTI) in relation with Implementation of Equality Principles and Taxation Base Principles by Jonrisman Sinaga; Machfud Sidik (2019) - Increase in Non-Taxable Income only could be done by the government. Increase on Non-Taxable income is expected to have a good impact on tax revenue rate. Keywords: base; equality; implementation; income; increase; principles; tax; taxation
• The Influence of Operational Costs on Operating Income and Interest Rates on Non-Performing Loans in Banking Companies listed on thei Indonesian Stock Exchange by Safitri, Rani; Sulastri; Andriana, Isni (2023) - If that happens, bank credit interest rates will also increase so that the risk of problematic credit will increase (Akbar & A., 2022). However, the value of bank credit still shows a growing trend in the last two years. Keywords: bank; banking; costs; credit; income; interest; loans; non; operating; rates; research

• Analysis of the Implementation of Hotel Tax Collection on Boarding Houses in Depok City in 2018-2021 by Widyastuti, Trie Andari Ratna ; Hidayat, Dadan (2022) - 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: boarding; boarding houses; city; collection; depok; equity; hotel; hotel tax; houses; implementation; ratio; regional; tax; taxes
• Analysis of Current Ratio, Debt Ratio, Net Profit Margin, and Total Asset Turnover Change in Income (Study of Multinational Companies Listed on the IDX for the 2020-2022 Period) by Handayani, Sutri; Suhardjanto, Djoko; Muhtar, E; Honggowati, Setianingtyas (2023) - This research found that although changes in the Debt Ratio, Net Profit Ratio, and Total Asset Turnover did impact profits, Current Ratio no effect on profits. The Illomata International Journal of Management Ilomata International Journal of Tax & Accounting P-ISSN: 2714-9838; E-ISSN: 2714-9846 Volume 4, Issue 4, October 2023 Page No. 863-877 863 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Analysis of Current Ratio, Debt Ratio, Net Profit Margin, and Total Asset Turnover Change in Income (Study of Multinational Companies Listed on the IDX for the 2020-2022 Period) Keywords: asset; asset turnover; current; debt; debt ratio; equity ratio; margin; profit; profit margin; ratio; total; turnover

• Dynamics of Tax Avoidance for the Construction Companies in Indonesia: A Study Financial Factor by Ekawarti, Yuni; Widyastuti, Sari Mustika; Alfiana, Yeni; Summagat, Lia (2025) - This study examines tax avoidance in Indonesia’s construction sector, focusing on the influence of profitability, capital intensity, and sales growth. Using data from 15 publicly traded construction firms on the Indonesia Stock Exchange (2020–2022), multiple linear regression analysis was applied to assess the relationship between these financial factors and tax avoidance, measured by the Effective Tax Rate (ETR). Keywords: avoidance; capital; capital intensity; construction; growth; intensity; profitability; sales; sales growth; tax; tax avoidance
• Wealth Taxes on Individuals: An International Comparative Study by Abrahams, Estelle; Suzette Bosman (2023) - 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: assets; capital; cgt; duty; international; property; south; study; tax; taxes; transfer; wealth

• General Insurance Subsector Financial Performance in 2020/2021: Does the Covid-19 Pandemic Matter? by Sugiharto, Toto (2021) - 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. Since insurance sector is, to some degree, influenced by economic factors such as, amongst others, economic growth, income per capita and unemployment rate, it is assumed that the sector—in this case general insurance sector—will be affected by the covid-19 pandemic. Keywords: covid-19 pandemic; decline; general; growth; growth rate; insurance; pandemic; rate; total

• Empirical Evidence from the Indonesian Stock Exchange: The Impact of Dividend Policy Decisions on Sharia Share Prices by Kadir MS, Abdul ; Burhannudin, Burhannudin; Khuzaini, Khuzaini; Bustani, Bustani (2021) - This paper aims to obtain empirical evidence of the impact of dividend policy decisions on sharia share prices. The investigation's findings provide empirical evidence that dividend policy decisions have a significant effect on sharia share prices. Keywords: dividend; dividend policy; policy; prices; share; sharia; stock

• Implementation of Earmarking Tax Policy on Motor Vehicle Taxes in Bekasi City by Novlyani, Citra (2021) - The large potential for vehicles in the city of Bekasi can increase regional revenue, especially Motor Vehicle Tax, the amount of Motor Vehicle Tax revenue continues to increase in Bekasi City. With a very large contribution, which means that Motor Vehicle Tax revenue is almost half of the contribution to regional revenue. Keywords: bekasi; bekasi city; city; implementation; motor; motor vehicle; policy; revenue; tax; vehicle; vehicle tax

• 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 by Novlyani, Citra; Darmawan, Dinda Annisa (2022) - 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. Land and Building Tax receipts P2 experienced a decrease in targets and realization, one factor due to the large number of PBB-P2 receivables in Bekasi City. Keywords: bekasi; bekasi city; building; building tax; collection; effectiveness; land; p2 receivables; pbb; realization; receivables; regional; revenue; tax

• Does Exchange Rate Influence Trade Balance in Nigeria (1986-2022)? by Adekunle, Ahmed Oluwatobi (2025) - Sequel to this, this paper examines the effect of exchange rate on trade balance in Nigeria between 1986 and 2021. Using ARDL methodologies, this study shows that exchange rates have a significant impact on trade balance, highlighting its critical role in the international finance of the country. Keywords: balance; exchange; exchange rate; nigeria; rate; trade; trade balance; trb

• Micro Credit and Poverty Alleviation in Nigeria: Evidence from Selected Agribusiness Cooperative Societies in Oyo State by Ibrahim, Majeed Ajibola; Gbadebo, Adedeji Daniel; Dada, Olawale Bamidele (2025) - To examine whether microcredit facilitates a decline in poverty, we use a simple linear model to test the hypothesis that cooperative societies greatly impact poverty, using primarily sourced data from Cooperative Societies in Oyo State. This shows that cooperative societies are important in reducing poverty. Keywords: agribusiness; alleviation; cooperative; credit; international; journal; micro; nigeria; poverty; poverty alleviation; societies; state; study

• 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 by Keman, Mainita Hidayati; Irvawan, Robby ; Setiawan, Dodi Rahmat ; Rizqi, Farahdiba Rizqi (2022) - 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: dki jakarta; earmarking; effectiveness; effort; funds; jakarta; jakarta province; lighting tax; public; right; street lighting; tax policy

• Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law by Indradi (2023) - 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: income tax; indonesian; interest; law; repo; repurchase; sale; stocks; tax law; transaction

• Market Concentration in Construction Tenders in West Papua by Johantri, Bagas; Aprilia, Rachma ; Sopian, Sopian (2023) - 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. This study aims to determine the level of market concentration in construction work tenders in West Papua and to investigate the correlation between the market concentration index and the average participation in tenders, the number of work packages, and average tender savings. Keywords: average; building; civil; concentration; construction; correlation; market; market concentration; number; papua; procurement; tender; west

Epilogue

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Created: 2025-12-23