Ilomata International Journal of Tax and Accounting Vol.4 No.3 1 | 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. 4 NO. 3 JULY 2023 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) 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. 4 NO. 3 JULY 2023 ILOMATA International Journal of Tax and Accounting is a periodical scientific journal on finance and tax law. ILOMATA International Journal of Tax and Accounting is published four times a year (January, April, July, and October) by the Ilomata Foundation. ILOMATA Ilomata International Journal of Tax and Accountinghas been indexed by Science and Technology Index (SINTA) 4 and Directory of Open Access Journal (DOAJ). Editorial Team EDITOR IN CHIEF Dr. Daryanto Hesti Wibowo, SE, Ak, MA Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia (Scopus ID: 57203340054) ADVISORY INTERNATIONAL EDITORIAL BOARD Prof. Naoyuki Yoshino Keio University Japan & Adjunct National Graduate Institute for Policy Studies, Japan (Scopus ID: 7006313177) Prof. Victor van Kommer International Bureau of Fiscal Documentation, Netherlands (Scopus ID: 57200100198) Dr. Ahmad Omar Hardan University Malaysia Terengganu, Malaysia (Scopus ID: 57190378861) Dr. Sadaf Khan Sunway Business School, Sunway University Malaysia, Malaysia Dr. Damith Gangodawilage SLTC Research University, Sri Lanka Dr. Ibrahim Abubakar Abubakar Tatari Ali Polytechnic, India EDITORIAL BOARD Dr. Nur Zeina Maya Sari Universitas Langlangbuana, Indonesia (Scopus ID: 57193777855) Rudy Hartanto, SE, M.Si Universitas Islam Bandung, Indonesia (Scopus ID: 56122127700) Jovan Febriantoko, S.E., Ak., M.Acc Politeknik Negeri Sriwijaya, Indonesia (Scopus ID: 57920616900) Dirvi Surya Abbas.,SE.,M.Ak Universitas Muhammadiyah Tangerang, Indonesia (Scopus ID: 57223199080) Mesri Welhelmina Nisriani Manafe, SE., M.Sc Universitas Kristen Artha Wacana, Indonesia (Scopus ID: 57222180580) https://www.ilomata.org/index.php/ijjm 4 | Ilomata International Journal of Management https://www.ilomata.org/index.php/IJTC Ilomata International Journal of Tax and Accounting Vol.4 No.3 Dr. Jamaluddin Majid, M.Si State Islamic University Alauddin Makassar, Indonesia Dr. Yeni Priatna Sari, MSi.Ak.CA Politeknik Harapan Bersama, Indonesia Dr. Lilis Puspitawati, SE.,M.Si.,Ak Universitas Komputer Indonesia, Indonesia Dr. Irwan Sutirman Wahdiat Universitas Swadaya Gunung Jati, Indonesia Dr. Lesi Hartati Universitas Indo Global Mandiri, Indonesia Ratih Kumala, S.AP., M.A., BKP Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia Address Secretariat of ILOMATA International Journal of Management Editorial Office Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat email: novia@ilomata.org WA: +62 812 8993 5858 https://www.ilomata.org/index.php/ijjm mailto:novia@ilomata.org 5 | Ilomata International Journal of Management https://www.ilomata.org/index.php/IJTC Ilomata International Journal of Tax and Accounting Vol.4 No.3 PREFACE In the name of Allah, the Most Compassionate, the Most Merciful. ILOMATA International Journal of Tax and Accounting, Volume 4, Issue 3, July 2023, has been published. This edition consists of ten articles from two focuses and scopes: finance and tax law. The articles are titled:”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)” (Tambunan), “Repeated Tax Amnesties in Indonesia: An Evaluation of Tax Compliance” (Indradi), “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, et al), “The Effects of Ownership Concentration, Company Size, and Profitability on Internet Financial Reporting” (Lestari, et al), “The Moderation Role of Tax Rate Reduction and Firm Size in the Effect of Tax Aggresiveness on Company Value” (Ardhi, et al), “The Effects of Green Innovation, Eco-Efficiency, Business Strategy, Technology Information Investment, and Profitability on Firm Value” (Silaban, et al), “An Empirical Study of the Effect of Managerial Competence on Firm Profitability” (Mwenda, et al), “The Tax Revenue from Agriculture and Manufacturing Sectors in Lower Middle-Income Countries with Exchange Rate as a Moderating Variable” (Wulandari, et al), “Tax Revenue, FDI, and Agricultural Sector: A Dynamic Interaction with Regulatory Quality as the Moderation” (Anwar, et al), “The Influence of Operating Cash Flows, Investments Cash Flow, and Funding Cash Flow on Value of Company at Technology Sector” (Herman et al), “Juridical Analysis of Tax Criminal Law Enforcement: an Overview of Legal Regulations and its Implementation in Indonesia” (Silalahi), “Maturity Level of Fraud Risk Management in Tax Institutions in Indonesia” (Wibawa, et al), “The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior” (Supriadi), “The Determinants of Tax Revenue in the Context of International Transactions in the Latin America and Caribbean (LAC) Regions 2002-2019” (Nurgarha, et al), “Searching For Tax Revenue Determinants in N-11: The Moderating Role of Regulatory Quality” (Pascal, et al). The various studies had been written from two countries that were Indonesia and Tanzania. The various research findings are expected to serve as a foundation for stakeholders and policymakers related to broader finance & tax law and to stimulate the development of ideas for further research. Finally, we would like to express our gratitude to all contributors, including authors, expert reviewers, and all editors, for making the publication of this journal a reality. Jakarta, Indonesia July 2023 Editor in Chief Dr. Daryanto Hesti Wibowo, SE, Ak, MA https://www.ilomata.org/index.php/ijjm 6 | Ilomata International Journal of Management https://www.ilomata.org/index.php/IJTC Ilomata International Journal of Tax and Accounting Vol.4 No.3 Manuscript Guidelines A. Manuscript Submission Criteria Guidelines: 1. The manuscript is a result of management and business research. The manuscript should have a novelty/authenticity contribution or uniqueness for academic (science) development. 2. The manuscript contains original research work, free from plagiarism and other unethical attitudes. 3. The author must ensure that the manuscript has not been published in the other periodical journals at the time of manuscript submission. B. Submission of Manuscript Manuscripts for submission should be complete in all respects, original in content, and have not previously been published or being considered for publication elsewhere. All manuscripts must be written in English, complete with tables and/or figures, and should be submitted to the ILOMATA ILOMATA INTERNATIONAL JOURNAL OF TAX AND ACCOUNTING manuscript submission website. Articles should be between 6000 and 10000 words in length. This includes all text including references and appendices. The preferred format is a Microsoft Word (Windows) document. If accepted, the manuscript must not be published elsewhere in the same form, either in English or another language, without the consent of the Editor and Publisher. Upon acceptance of an article, authors will be asked to complete a Journal Publishing Agreement (JPA). C. Style of Manuscript Manuscripts must be on A4 paper, with margins of 2.5 cm on all four sides, the font should be 12-point Garamond and 1.15 spaced. Manuscripts should be ordered as follows: 1. Page 1 must contain a complete and succinct title; first name, middle initial, and surname of each author; affiliations, and email addresses of all authors for editorial correspondence regarding the manuscript and reprint requests. 2. Page 2 should contain the ‘Abstract' approximately 250 words. The abstract should be structured and include the objective, methods, results, and conclusions. The abstract should be followed by 5 to 7 keywords. 3. Page 3 onwards should include the following sections: Introduction, Literature Review, Research Methods, Results and Discussion, Managerial Implications in the South East Asian Context, Theoretical Implications, Conclusions, Acknowledgments (if any), Conflict of Interest Statement, References, Tables, and Figures. All statistical methods used for analysis should be described in detail in the Methods section of the manuscript. Avoid relying solely on statistical hypothesis testing, such as p-values, which may fail to convey important information about study outcomes. Define all statistical terms, abbreviations, and symbols and specify which computer software was used. D. Figures and Tables Each illustration should be numbered consecutively using Arabic numbers and accompanied by a legend describing it. All illustrations must be submitted in a format suitable for reproduction across either a single column or an entire page. Each table should be clearly titled and labeled with a https://www.ilomata.org/index.php/ijjm 7 | Ilomata International Journal of Management https://www.ilomata.org/index.php/IJTC Ilomata International Journal of Tax and Accounting Vol.4 No.3 comprehensive legend. Tables should be numbered separately to illustrations using Arabic numbers i.e. Table 1, 2, etc. Statistical measures of variation such as SD and SEM etc. should be identified. Tables and graphics should be provided separately from the main text. Captions for the graphic content should be written below each figure and the title should be written above the table. Written permission must be obtained to reproduce any graphical content from another author and their publisher. Color figures are accepted in certain circumstances, provided that the author is willing to cover the cost of publication. E. References The authors are responsible for the correct citation of the references used in their article. References should follow APA citation style (7th). References should include the beginning and end page numbers of the journal from which it is cited. References used in the text, tables, and figures should be identified with Arabic numbers. Expect a minimum of 10 references primarily with a minimum of 80% to journal papers. The references must be up-to-date references (10 years back). Manuscripts written in languages other than English should be limited. List all authors names if there are six or fewer; when there are seven or more authors list the first six authors followed by et al. Examples of acceptable references are given below: F. Journal article Ahuja, G. (2000). The duality of collaboration: Inducements and opportunities in the formation of interfirm linkages. Strategic Management Journal, 21(3), 317-343. Felstead, A., Jewson, N., Phizacklea, A., & Walters, S. (2002). Opportunities to work at home in the context of work-life balance. Human Resource Management Journal, 12(1), 54-76. Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., &Tatham, R. L. (2006). Multivariate data analysis. Upper Saddle River, NJ: Pearson Education Inc G. Use of Abbreviations and Acronyms Acronyms and abbreviations are words that use either the first letter of multiple words or a shortened form of the original word. They are commonly used to help readers understand more complex terms in a scientific document and for ease of reading; a commonly used acronym is BOD for the Board of Directors. To help authors in the use of abbreviations and acronyms in their articles, the South East Asian Journal of Management adheres to the following guidelines: 1. Do not use abbreviations or acronyms in the title of your article unless the subject is widely known and the abbreviation is commonly used. 2. Always explain or spell out the acronym or abbreviation the first time it is used in the body of your paper. 3. Standard abbreviations for units of measurement or chemical names that a widely accepted within the scientific community do not need to be spelled out at any point in the paper. 4. Avoid using abbreviations or acronyms in the abstract of your paper unless you use it multiple times. If you do use an acronym in your abstract be sure you define it in the abstract and define it again the first time it is used within the body of the paper. 5. Only define the abbreviation or acronym once within the body of the paper. 6. Acronyms and abbreviations should be kept to a minimum in figures and image captions. It is best to spell out the names entirely for readers who may be scanning the document before deciding on reading the whole paper. https://www.ilomata.org/index.php/ijjm 8 | Ilomata International Journal of Management https://www.ilomata.org/index.php/IJTC Ilomata International Journal of Tax and Accounting Vol.4 No.3 H. Acknowledgments Personal acknowledgments should be limited to appropriate professionals who contributed to the paper, including technical help, financial or material support, and general support by a department chairperson. I. Proofs Proofs will be sent to the authors by e-mail. Only minor changes are allowed and printer's errors must be corrected; no change or additions to the edited manuscript will be allowed at this stage. The corrected proofs must be returned within 2 (two) days of receipt, preferably by e-mail. If the editor receives no reply after 1 (one) week, they will assume that there are no errors to correct and the article will be published after in-house revision. J. Author's Digital Identifier It is compulsory for all authors submitting papers to ILOMATA ILOMATA INTERNATIONAL JOURNAL OF TAX AND ACCOUNTINGto provide (preferred sequence): Scopus Author ID (scopus.com) or ORCID iD (orcid.org) or LiveDNAiD (livedna.net) or Google Scholar Citation public profile or Research gate profile (researchgate.net) before final publication of their articles. These digital identifiers shall provide profiles of the author's research activities and publications to distinguish themselves. K. Submission Preparation Checklist As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines. 1. The authors attest that the manuscript, or portions of the manuscript, has not been previously published and that they have not released publishing rights of the article to a third party. 2. The manuscript complies with the ILOMATA INTERNATIONAL JOURNAL OF MANAGEMENT's main focus and scope. 3. The authors have checked that their manuscript thoroughly complies with the guidelines set by the ILOMATA INTERNATIONAL JOURNAL OF MANAGEMENT. As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines. https://www.ilomata.org/index.php/ijjm