https://www.ilomata.org/index.php/ijtc/issue/feed Ilomata International Journal of Tax and Accounting 2022-08-30T08:58:35+00:00 Novianita Rulandari novia@ilomata.org Open Journal Systems <div>The Ilomata International Journal of Tax and Accounting is a peer-reviewed, open-access scientific journal that aims to promote an integrated and multidisciplinary approach to tax and accounting. The journal focuses on issues related to the tax and accounting of new methodologies and technologies that contribute to strategic and operational improvements of organizations within the contemporary global environment.<a title=" Journal History" href="https://www.ilomata.org/index.php/ijtc/history"> Journal History</a></div> <div>&nbsp;</div> https://www.ilomata.org/index.php/ijtc/article/view/494 COVID-19 Budget Refocusing: Evidence from Indonesia 2022-08-30T08:58:35+00:00 Wulan Rachmadani wulansuci1986@mail.unnes.ac.id Djoko Suhardjanto suhardjanto04@yahoo.com Doddy Setiawan doddy.setiawan@gmail.com Samsul Rosadi samsul.rosadi@gmail.com <p>This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia</p> 2022-07-31T00:00:00+00:00 Copyright (c) 2022 Wulan Rachmadani, Djoko Suharjanto, Doddy Setyawan, Samsul Rosadi https://www.ilomata.org/index.php/ijtc/article/view/500 Empirical Evidence from the Indonesia Stock Exchange: The Influence of Debt to Equity Ratio (DER) and Return on Equity (ROE) on Sharia Stock Prices 2022-07-31T14:45:36+00:00 Sri Bulkia burhanvirgo@gmail.com Burhannudin burhanvirgo@gmail.com Kurniaty Kurniaty burhanvirgo@gmail.com Alpia Rahmah burhanvirgo@gmail.com Mustaghfiri Abdan burhanvirgo@gmail.com <p>This paper aims to obtain empirical evidence about the influence of the Debt to Equity Ratio (DER) and Return on Equity (ROE) on Islamic stock prices, either partially or simultaneously. An exploratory investigation of 26 companies classified as sharia with the criteria of the Jakarta Islamic Index on the Indonesia Stock Exchange. The secondary data analysis used is to collect complete financial data for the 2014-2018 period. The secondary data was successfully examined as many as 130, then processed using SPSS 26, then analyzed using regression. The findings of the investigation provide empirical evidence that the Debt to Equity Ratio (DER) and Return on Equity (ROE) have a positive and significant influence on Islamic stock prices, either partially or simultaneously. This study provides a theoretical contribution to limited research exploring the Debt to Equity Ratio (DER) and Return on Equity (ROE) with Islamic stock prices on the stock exchange in Indonesia. In practice, this research provides significant insights that can be used to measure the company's health and assess the company's ability to generate returns from shareholder investments of companies classified as sharia.</p> 2022-07-31T00:00:00+00:00 Copyright (c) https://www.ilomata.org/index.php/ijtc/article/view/501 The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4) 2022-08-30T05:11:29+00:00 Dian Wahyudin zahidah181011@gmail.com Indriani Rahayuning Tyas indriani@stiami.ac.id Anwar Atmojo anwar@stiami.ac.id Iin Andrayanti iin@stiami.ac.id Faizah Julina faizah@stiami.ac.id <p>The level of formal taxpayer compliance is still not satisfactory if it is associated with the self-assessment system because there are still quite high gaps. For this reason, it is necessary to carry out a tax audit as a supervisory measure. Through the audit, it is hoped that it will increase the awareness of taxpayers to fulfil their tax obligations and increase tax revenues. This study uses a descriptive qualitative approach with the type of case study. 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 results of the study indicate that the tax audit is quite effective as an act of monitoring the self-assessment system. This is evidenced by a change in the behaviour of the taxpayers who have been audited. However, it is not effective enough to support tax revenue. The inhibiting factors include the amount of data that must be processed and analysed, facilities and infrastructure with limited capabilities. Efforts have been made to provide infrastructure, especially computers, which can process and analyse large amounts of data quickly, optimize data from internal parties and anticipate field inspections using zoom and being more selective.</p> 2022-07-31T00:00:00+00:00 Copyright (c) https://www.ilomata.org/index.php/ijtc/article/view/504 Importance of Liquidity Indicators in Intervening the Dividend Policy 2022-08-08T01:40:16+00:00 Deni Sunaryo denisunaryomm@gmail.com <p>This study aims to determine the effect of managerial ownership, institutional ownership and investment decisions on dividend policy with liquidity as an intervening variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. This study uses the causal associative method. This population is 45 companies using purposive sampling method . This research was conducted in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The type of data used in this study is secondary data and analyzed using SPSS 25. The analysis technique in this study uses regression analysis and path analysis.The results of the analysis show that managerial ownership, institutional ownership and investment decisions partially affect dividend policy. Indirectly, liquidity can intervene in managerial ownership and also institutional ownership on dividend policy, while liquidity cannot intervene in investment decisions on dividend policy.</p> 2022-07-31T00:00:00+00:00 Copyright (c) 2022 Deni Sunaryo https://www.ilomata.org/index.php/ijtc/article/view/507 Market Risk Disclosure: A Study on Systemic Banks in Indonesia 2022-08-08T01:43:32+00:00 Hendri Setyawan hendri@unissula.ac.id Edy Suprianto hendri@unissula.ac.id <p>This study was conducted to determine the extent to which the disclosure of market risk, especially the risk of the market carried out by banks in Indonesia. Observation of the disclosure in this study using method by Scannella and Polizzi (2018) which carried out quantitative and qualitative assessment. This study focuses on four banks in Indonesia that have a systemic impact and have Islamic subsidiaries. The year of observation is for three years from 2018 to 2020.&nbsp;The results showed that that in&nbsp;general&nbsp;using checklist provided by Scannella and Polizzi, (2018) the results show insufficient image of market risk disclosure among Indonesian large banks. For instance, graphical information about Value at Risk (VaR), back testing, and also stress testing. Furthermore, information about expected shortfall need to be more expanded.</p> 2022-07-31T00:00:00+00:00 Copyright (c) https://www.ilomata.org/index.php/ijtc/article/view/514 The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance 2022-08-08T01:47:39+00:00 Rutmada Silalahi panubut@perbanas.id Panubut Simorangkir panubut@perbanas.id Taufiq Akbar taufiq.akbar@perbanas.id <p>This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 &lt;0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 &lt;0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 &lt; 0.05.</p> 2022-07-31T00:00:00+00:00 Copyright (c) 2022 Taufiq Akbar https://www.ilomata.org/index.php/ijtc/article/view/531 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 2022-08-08T01:51:25+00:00 Citra Novlyani citranovlyani@gmail.com Dinda Annisa Darmawan dindadarmawan01@gmail.com <p>Local taxes are taxes collected and managed by local governments to fund all government functions and local development. The Local Revenue Board is a local apparatus that functions to manage all types of revenue and local wealth income, one of which is Land and Building Tax in the Rural and Urban Sector (PBB-P2). The high amount of PBB P2 receivables in Bekasi City is due to problems in the implementation of tax collection. This research was conducted to determine the effectiveness of the PBB-P2 Receivable Collection in Bekasi City and the obstacles and efforts done in the collection of PBB-P2. The researcher used research methods descriptive qualitative. Data collection from this research is by interview, observation, and documentation. The result of this research shows that the effectiveness of Land and Building Tax in the Rural and Urban Sector collection of receivables in increasing the realization of Revenue is less effective when viewed from the non-achievement of the revenue target in 2021 with a percentage of 77.46% and the high number of PBB-P2 receivables which continues to increase every year. Less effective collection of PBB-P2 receivables in the City Bekasi is caused by several obstacles that occur such as lack of awareness of taxpayers, uneven socialization, lack of quality and quantity of human resources, and limited facilities and infrastructure. The efforts made by the Local Revenue Board of Bekasi City are to socialize along with banks to make it easier for taxpayers to make payments and cooperate with the Executive Unit for Integrated Service of sub-districts, villages, and neighborhood/hamlets.</p> 2022-07-31T00:00:00+00:00 Copyright (c) https://www.ilomata.org/index.php/ijtc/article/view/532 Restaurant Tax Audit Analysis in the Order to Test Taxpayer Compliance at Suku Badan Pendapatan Daerah Kota Administrasi Jakarta Selatan in 2021 2022-08-08T01:58:56+00:00 Alief Ramdan arya.nabila0828@gmail.com Tuaraja Simon Sinaga tuaraja@gmail.com <p>Based on temporary research, there are still many taxpayers who are not obedient in fulfilling their taxes, such as paying taxes not on time and not by the amount of tax owed. This study aims to find out and analyze the Restaurant Tax Audit Analysis in the Framework of Testing Taxpayer Compliance at the South Jakarta City Administration Regional Revenue Tribe in 2021. The research method used in this study is a qualitative descriptive method. The criteria for the sources that the author uses as informants (parties/interviewees) in this study are those who control and understand the conditions of the research object, who are involved or occupy positions related to the topic under study, and have sufficient time to be interviewed. Restaurant Tax Audit in the Context of Testing Taxpayer Compliance at the Regional Revenue Sub-District of the City of South Jakarta Administration has been carried out well, especially from the audit procedures and audit results, but the ability of the tax authorities still needs to be improved.</p> 2022-07-31T00:00:00+00:00 Copyright (c) 2022 Alief Ramdan, Tuaraja Simon Sinaga https://www.ilomata.org/index.php/ijtc/article/view/533 Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency 2022-08-08T02:02:03+00:00 Rahadi Pratomo Singgih rahadipratomo@gmail.com Siffa Fitri Anisa siffa@gmail.com Mira Permatasari rahadipratomo@gmail.com <p>This study analyzed the implementation of entertainment tax collection policies to increase local tax revenue at the Regional Revenue Agency of DKI Jakarta. This study uses a qualitative descriptive method with the object of research based on primary data (interviews) and secondary data (field research). This study uses the concept of Edward III's theory, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the entertainment tax policy is not optimal because there are still constraints in the communication aspect, namely the lack of direct socialization with entertainment taxpayers, which causes a lack of understanding of taxpayers about local taxes from the information aspect there are still problems with entertainment providers who have not been registered and registered businesses. entertainment as a tax object, as well as the lack of human resources in implementing policies, can affect entertainment tax revenues.</p> 2022-07-31T00:00:00+00:00 Copyright (c) 2022 Siffa Fitri Anisa, Rahadi Pratomo Singgih https://www.ilomata.org/index.php/ijtc/article/view/534 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 2022-08-08T02:04:18+00:00 Eko Tjahjono ekotjahjono@gmail.com Pebriana Arimbhi pebrianasusanto@yahoo.co.id <p>Public services are seen as evidence of a direct relationship between the government and the community in providing the best service following service standards and being able to satisfy the parties served. KPPBC TMP C Pasar Baru Post Office in carrying out its duties and functions to realize its vision and mission is required to realize good governance and continue to maintain and improve service quality to be able to provide excellent service by referring to the provisions of the applicable Customs and Excise Law. The purpose of this study is to analyze the quality of public services for imported goods sent for use in realizing excellent service at KPPBC TMP C Pasar Baru Post Office in 2018. The analytical method used in this study is the descriptive analysis by conducting interviews with various informants such as users services, academics, or tax authorities. 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.</p> 2022-07-31T00:00:00+00:00 Copyright (c) 2022 Eko Tjahjono, Pebriana Arimbhi