Ilomata International Journal of Tax and Accounting
ISSN / EISSN : 2714-9838 / 2714-9846
Published by: Yayasan Ilomata (10.52728)
Total articles ≅ 41
Latest articles in this journal
Ilomata International Journal of Tax and Accounting, Volume 2, pp 209-221; https://doi.org/10.52728/ijtc.v2i3.285
The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.
Ilomata International Journal of Tax and Accounting, Volume 2, pp 175-183; https://doi.org/10.52728/ijtc.v2i3.238
This research is based on the problem of what factors can affect the value of company in the form of book value of shares (PBV) in companies that are ranked CGPI and listed on the IDX 2014-2018. CGPI itself is a Corporate Governance index given by the IICG institution to participating companies in accordance with the results of research on corporate governance mechanisms. This study aims to analyze the effect of the Corporate Governance Perception Index, Profitability Ratios, and Company Size on Firm Value in companies that are ranked CGPI and listed on the IDX during the 2014-2018 period with a sample of 11 companies using purposive sampling technique. The results of Multiple Linear Regression Statistical Analysis show that (1) The effect of CGPI on Book Value of Shares (PBV) is positive and significant (2) The effect of ROA on Book Value of Shares (PBV) does not have a positive and significant effect (3) Effect of ROE on Firm Value (PBV) is positive and significant (4) The influence of Company Size on Company Value (PBV) does not have a positive and significant effect (5) CGPI, Return On Assets, Return On Equity, and Company Size simultaneously have an influence on Firm Value.
Ilomata International Journal of Tax and Accounting, Volume 2, pp 222-235; https://doi.org/10.52728/ijtc.v2i3.286
Return is one of the factors that investors pay attention in determining their investment policies. For this reason, this study analyzes the effect of several conventional financial performance indicators such as total asset turnover, current assets, debt to equity ratio, and return on assets to stock returns. Other variables that are seen as new indicators such as economic value added, human economic value added, and value added intellectual capital are also examined for their effects on stock returns. Companies engaged in the energy sector in Indonesia and Malaysia were made as objects in this study. OLS regression is used to analyze the effect of independent variables on the dependent variable. 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. As for the object of research on energy companies in Malaysia, the results showed that total asset turnover, economic value added and value added intellectual capital had a positive and significant effect on stock returns.
Ilomata International Journal of Tax and Accounting, Volume 2, pp 184-193; https://doi.org/10.52728/ijtc.v2i3.268
This paper is aimed at analyzing the impact of the covid-19 pandemic on the performance of general insurance subsector in Indonesia. Secondary data obtained from the Indonesia Financial Service Authority which include annual growth rate (year on year) of total asset, technical reserve, investment, equity, and net premium income for the periods between April 2019, 2020 and 2021 to March 2019, 2020 and 2021 were used in this study. Using the dependent sample t-test, it is revealed that the impacts of the covid-19 pandemic on the performance of general insurance subsector were varied. The growth rates of the total asset, total investment, and net premium income of general insurance subsector significantly decreased during the covid-19 pandemic. The decline of these variables was influenced by the covid-19 pandemic. In the meantime, the growth rate of technical reserve and equity were not significantly influenced by the covid-19 pandemic. The growth rate of these variables decreases; however, the degree of decreases was not statistically significant. Findings of the study indicate that further study is required to examine in more detail the factors that potentially affect the performance of the general insurance subsector in relation to the covid-19 pandemic.
Ilomata International Journal of Tax and Accounting, Volume 2, pp 194-208; https://doi.org/10.52728/ijtc.v2i3.277
This study aims to analyze the effect of good governance on regional financial performance and allocation of capital expenditures and their impact on economic growth in districts and cities in Riau Province. The research was conducted quantitatively with a causal and descriptive research design. The population in this study were 12 districts and cities in Riau Province. Data samples were obtained from the Revenue Service and the Regional Financial and Asset Management Office of Riau Province. The research was carried out by census on budget realization reports from 2016 to 2020 so that 60 data were obtained. The data analysis technique used was Partial Least Square (PLS) analysis. The results of this study indicate that good governance has a significant effect on regional financial performance and allocation of capital expenditures. Regional financial performance has a significant effect on the allocation of capital expenditures and does not have a significant effect on economic growth. Direct capital expenditure allocation has no significant effect on economic growth. Indirectly, good governance has a significant effect on economic growth through regional financial performance and allocation of capital expenditures.
Ilomata International Journal of Tax and Accounting, Volume 2, pp 166-174; https://doi.org/10.52728/ijtc.v2i2.237
The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City along with the constraints and efforts in implementation. The theory used in this study is the implementation theory of Ripley and Franklin with 3 indicators of implementation, the level of compliance, smooth routines and functions, and the realization of desired performance and impact. The research method used a qualitative approach with descriptive specificity.The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City for the compliance of the implementer in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds cannot be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.
Ilomata International Journal of Tax and Accounting, Volume 2, pp 122-133; https://doi.org/10.52728/ijtc.v2i2.216
To trigger consumer transactions in order to buy a certain product and encourage aggressive purchasing decisions. One trick is that promotion is able to stimulate demand for a product. With the promotion, it is expected that consumers will want to try these products and encourage existing consumers to buy products more often so that re-purchases will occur and the sales volume of a company's products will increase. Promotion is an important factor in realizing the sales goals of a company. In order for consumers to be willing to subscribe, they must first be able to try or research the goods produced by the company, so that buyers can be sure of these goods. Targeted promotion is expected to have a positive effect on increasing sales. Promotion is an important aspect of marketing management and is often said to be a continuous process. With promotion, people who are not interested in buying a product will be interested and try the product so that consumers make a purchase. The type of promotional mix is the combination of the best strategies from the variables of advertising, personal selling, and other promotional tools, all of which are planned to achieve the goals of the sales program. This study aims to examine the effect of promotion on glove purchasing decisions. Respondents of this study used 150 research samples at various hospitals, namely doctors and health workers, the tools used in this study used the PLS (Partial Least Square) analysis method. The results of this research are the effect of promotion on purchasing decisions accepted. Keywords: Sales Promotion, Purchasing Decision
Ilomata International Journal of Tax and Accounting, Volume 2, pp 113-121; https://doi.org/10.52728/ijtc.v2i2.212
The infrastructure sector is the top priority of the Indonesian government's development from 2014 to 2019. Indonesia Corruption Watch (ICW) data shows that the number of corruption cases in infrastructure projects has increased during 2015-2018. The value of losses in corruption cases in infrastructure projects is estimated at 1.1 trillion rupiah. The results of various studies on the factors affecting fraudulent financial statements show inconsistent results. This research aims to determine the impact of the stimulus, ability, opportunity, rationalization, and self on companies' fraudulent financial statements in the infrastructure industry listed on the Indonesian Stock Exchange (IDX). This study uses quantitative research methods. Sampling techniques use purposeful sampling, that is, hypothesis testing using logistic regression analysis models. The results showed that the stimulus measures had a positive and significant impact on fraudulent financial statements. Competence, opportunity, and rationalization have a positive and insignificant impact on fraudulent financial statements. The impact of self on fraudulent financial statements is negligible. The research supports the agency theory that management can commit fraudulent financial statements and achieve the Company's financial goals.
Ilomata International Journal of Tax and Accounting, Volume 2, pp 146-158; https://doi.org/10.52728/ijtc.v2i2.222
The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values in auditors.
Ilomata International Journal of Tax and Accounting, Volume 2, pp 158-165; https://doi.org/10.52728/ijtc.v2i2.224
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 data was collected from 23 provincial government in Indonesia. The method used is multiple regression in provincial government in 2010-2019. The regression results support all hypotheses, but not the fourth hypothesis. This study shows that provincial government can not to be autonomous and need funding from central government. This study offers a robust link between local own-source revenue and balance fund by examining how their interaction produces a variation in the level of capital expenditure.