Ilomata International Journal of Tax and Accounting <p>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.</p> <p>Journal Indexed or abstracting and Citations Analysis</p> <p>1. <a href="">Garuda</a> <br>2. <a href=";from_ui=yes">Crossref</a> <br>3. <a href="">Scilit</a> <br>4. <a href=";and_facet_source_title=jour.1409427" target="_blank" rel="noopener">Dimensions</a> <br>5. <a href=";as_sdt=0%2C5&amp;q=+2714-9846&amp;btnG=">Google Scholar Index</a> <br>6. <a href=""></a> <br>7. <a href=";user=eZra7WYAAAAJ" target="_blank" rel="noopener">Google Scholar Profile</a><br>8. <a title="ROAD" href=";search[]=MUST=allissnbis=%222714-9846%22&amp;role[]=11&amp;search_id=15986453#" target="_blank" rel="noopener">ROAD</a></p> en-US <p><a href="" rel="license"><img style="border-width: 0;" src="" alt="Creative Commons License"></a><br>This work is licensed under a <a href="" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p> (Novianita Rulandari) (Hary Purnomo) Sun, 31 Oct 2021 00:00:00 +0000 OJS 60 Liquidity, Profitability and Operational Costs on Corporate Income Tax <p>Tax revenue is the largest source of income for the Indonesian state. One of the contributors to state revenue from the tax sector is corporate income tax. Financial performance is one measure of the success of a business entity which is expected to increase revenue from corporate income tax. This study aims to determine the effect of financial performance using variable liquidity ratios, profitability ratios, and operating costs on corporate income tax. The data used is secondary data, namely annual financial report data from large trading sub-sector companies (wholesale) listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The analytical method used is multiple regression analysis. The results showed that partially profitability and operating costs have an effect on corporate income tax, while liquidity has no effect on corporate income tax. Simultaneously, liquidity, profitability and operating costs affect corporate income tax. Based on the results obtained that the ratio that affects corporate income tax is profitability and operating costs, so as an implication the internal party/management must be careful with the information presented in the financial statements which will have a negative impact on the users of financial statements, especially on operating costs.</p> Bertilia Lina Kusrina, Putri Desti Fatwah Fatimah Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000 Tracking Activities for Data Verification of Motorized Vehicles Not Re-Gisterin in Bekasi City, West Java, Indonesia <p>This research was conducted to determine the level of effectiveness of tracing implementation activities in order to verify the accuracy of data on motorized vehicles that did not re-register in an effort to support the regional tax stimulus policy provided by the Regional Revenue Agency of West Java Province in the face of the COVID-19 pandemic in Bekasi City. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. 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. Motorized Vehicles and Motor Vehicle Title Fee, provided that all data are validated. So that the public can enjoy the stimulus, the West Java Bapenda collaborates with various parties to conduct verification and validation of Motor Vehicle Taxpayer data with the level of the effectiveness ratio of these activities in 2020 of 77.01%, a decrease compared to the achievement in 2019 of 89.09% and in 2018 amounted to 82.14%.</p> Dwikora Harjo Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000 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) <p>: The progress of a region can be measured by the level of financial literacy of its population and financial inclusion. DKI Jakarta is in the top financial ranking for literacy and inclusion, but it is inversely proportional to the Pulau Seribu region. This research is a qualitative research with the technique of obtaining data through in-depth interviews with residents in the Pulau Seribu. The results are processed with a Strength Weakness Opportunity Threat (SWOT) analysis to produce a map of the strengths, weaknesses, opportunities and threats that exist in the Pulau Seribu region. With the SWOT condition in the region, it is hoped that the policy makers, namely the Otoritas Jasa Keuangan (OJK), the DKI Jakarta Regional Government and the community themselves are able to synergize in formulating strategies to accelerate the backwardness of the Pulau Seribu with DKI Jakarta.</p> Erni Prasetiyani, Ai Nety Sumidartini, Achmad Barlian Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000 Empirical Evidence from the Indonesian Stock Exchange: The Impact of Dividend Policy Decisions on Sharia Share Prices <p>This paper aims to obtain empirical evidence of the impact of dividend policy decisions on sharia share prices. An exploratory investigation on 26 selected firms listed on the Indonesia Stock Exchange's Jakarta Islamic Index with the criteria of reporting complete financial statements for the 2014-2018 period. The secondary data were examined with 130 data and then processed using SPSS 23 packages, which were then included in the analysis using standard regression. The investigation's findings provide empirical evidence that dividend policy decisions have a significant effect on sharia share prices. This study provides a theoretical contribution to a limited study that explores dividend policy with Islamic share prices in the context of the stock exchange. In practice, this research provides significant insight regarding the dividend policy that the company decides to increase the effectiveness of financial management in the context of a company that is considered to have sharia shares on the stock exchange, considering that the company's business success can increase the economic growth of a country.</p> Abdul Kadir MS, Burhannudin Burhannudin, Khuzaini Khuzaini, Bustani Bustani Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000 Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia <p>This study aims to prove the influence of corporate social responsibility, investment decisions and managerial ownership on value of the company. Theories used in this research are agency theory and signal theory. This research was done on all manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used is purposive sampling technique and the data analysis method used is multiple linear regression analysis. The results of this study show that corporate social responsibility and managerial ownership have no influence on value of the company, while investment decisions have a positive influence on value of the company. Few suggestions for the further research are adjust research periods, use other criteria of sample, use other indicators such as funding decisions, company size, other corporate governance indicators, or use other methods to measure value of the company.</p> Kenny Ardillah, Thenia Thenia Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000 Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics <p>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. The writing method used is a literature study with a qualitative approach . The research method used is a literature study with a qualitative approach. Sources of data were obtained through searching articles related to accounting policies carried out by the government. The purpose of this study is to identify and analyze the challenges in reforming government accounting policies in Indonesia. The finding of the study that state that the government needs to prepare financial statements in accordance with Law No. 17 of 2003 which refers to Government Accounting Standards (SAP/standar akuntansi pemerintahan). As a derivative of this regulation, the government has issued Government Regulation Number 24 of 2005 which was updated with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (SAP). Practical implications there are , the basis of government accounting records changed from a cash basis to a cash basis to an accrual basis and to a full accrual basis.</p> Ahmadi Aidi, Redjeki Agoestyowati, Imam Susanto, Supriyono Supriyono, Dinda Aulia Rahman Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000 Modernization of Administration of Parking Tax Collection with Tapping Box as A Supervision and Compliance Function of Regional Taxpayers in Bekasi City <p>Tax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. 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. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized.</p> Mainita Hidayati, Wuwuh Andayani, Ratih Kumala, Agus Subagiyo, Pebriana Arimbhi Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000 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 <p>Indonesia has recorded a total of 1,626,812 positive cases of covid 19, 44,172 people died, recovered 1,481,449 people (last update: April 22, 2021; data source The outbreak of the coronavirus or Covid-19 that hit the whole world, Indonesia was also affected by changes in the economy becoming unstable, causing the wheels of business to be hampered or even some have stopped their activities for the next few days. The impact experienced by all taxpayers throughout the country is affected, at least it is enough to make activities in this country not conducive. The decline in the level of the Indonesian economy experienced a very significant decline. The government's policy in fighting this epidemic must be supported from all aspects and levels of society, in line with the government's policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in conditions of the Covid-19 pandemic This relaxation is provided for corporate taxpayers and individual taxpayers. The low tax revenue due to the impact of the Covid-19 pandemic is a consequence that the government must accept. This study is to find out whether there is an influence on understanding tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance with the annual SPT reporting of individual and corporate taxpayers. The Utilization of Information Technology significantly affects taxpayer compliance.</p> Ambarwati Ambarwati, Indra Sumarna Sobari , Rudi Kristanto Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000 Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 <p>PT Rama Global is a trading company that carries out preliminary restitution under certain conditions. The purpose of this paper is to find out how the preliminary restitution with certain requirements in the context of tax planning is carried out by PT. Rama Global, how are the obstacles faced in making tax refunds, and what efforts are being made to deal with these obstacles. The method used is a qualitative method with data collection techniques, namely interviews, observation, documentation, and triangulation. Based on observations, PT Rama Global is an export company that input tax is greater than the output tax. PT Rama Global chose to restitute the tax with preliminary restitution, but there will be some refunds that cannot be withdrawn, so PT Rama Global confirms the transaction with the counterparty.</p> Alian Natision, Cindy Anggraini, Novianita Rulandari, Redjeki Agoestyowati Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000 Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia <p>This research aims to explore the instability of the dividend distribution policy of listed companies on the Indonesian stock exchange. Researchers use several main variables as indicators to measure their impact on dividend policy. The samples used are 75 manufacturing companies. Data analysis technology uses descriptive statistical analysis and E Views 6. 0 as data processing tools. The results of this study show that the audit committee has a negative and insignificant influence on dividend policy. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy.</p> Hendy Satria, Muhammad Isa Alamsyahbana, Rachmad Chartady, Fauzi Fauzi, Novi Chandra Saputra Copyright (c) Sun, 31 Oct 2021 00:00:00 +0000