Ilomata International Journal of Tax and Accounting https://www.ilomata.org/index.php/ijtc <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> en-US <p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p> novia@ilomata.org (Novianita Rulandari) novia@ilomata.org (Putri Ayu Lestari) Mon, 31 Oct 2022 15:51:50 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 Pentahelix Collaboration in Improving Taxpayer Compliance https://www.ilomata.org/index.php/ijtc/article/view/562 <p>The government has made various efforts to improve taxpayer compliance but the efforts that have been made have not been effective enough. Collaboration between stakeholders is needed in harmonizing and synergizing all components of taxpayers. This study was conducted with the aim of analyzing pentahelix collaboration in improving taxpayer compliance at Cimanggis Tax Office. The study used descriptive qualitative methods with data collection techniques through observation, interviews and literature study. The results of the study show that collaboration has been carried out by the government well by involving various parties who take an active role, namely the private sector, academia, the media and the community. Each party has its own role in helping improve taxpayer compliance. In its implementation there are several obstacles, but coordination continues to be carried out together to carry out the commitments that have been made.</p> Notika Rahmi, Selvi Selvi, Agitta Sofyan Purwaningtyas Copyright (c) 2022 Notika Rahmi Notika Rahmi, Selvi, Agitta Sofyan Purwaningtyas https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/562 Mon, 31 Oct 2022 00:00:00 +0000 Effects of Corporate Governance Disclosure on Profitability of Public Listed Firms in Tanzania https://www.ilomata.org/index.php/ijtc/article/view/565 <p>This study investigated the effect of corporate governance information (CGI) disclosure on profitability of firms listed in the Dar es Salaam Stock Exchange (DSE). 21 listed companies were studied for a period ranging from 2006 to 2021 using a mixed research method with an explanatory sequential design. Return on equity (ROE) and Return on Assets (ROA) were employed as dependent variables in the panel data analysis. CGI disclosure was an independent variable. Geographical diversification, firm age, firm size, and sales growth were the control variables. Secondary data was obtained from DSE. Qualitative data was gathered via semi-structured interviews. Thematic analysis and a random effect model with two estimates (1 and 2) were utilized to analyze qualitative and quantitative data respectively. The findings suggested that there was a positive and significant effect of CGI disclosure on firm profitability. The findings adds to the body of knowledge by signifying stakeholder’s theory. The study concluded that Disclosure of CGI may undeniably result in increased profitability. We recommended that firm managers should pay a closer look at CGI disclosure, enhance their disclosure practices, and invest in disclosure strategies that will benefit stakeholders.</p> Beny Mwenda, Magwana Ngollo Copyright (c) 2022 Magwana Ngollo, Beny Mwenda https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/565 Mon, 31 Oct 2022 00:00:00 +0000 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 https://www.ilomata.org/index.php/ijtc/article/view/570 <p>Taxes, both central and local taxes, are the main source of income for the state. One of the regional taxes is the Motorized Vehicle Tax (PKB) which is one source of income expected to help local governments in increasing Locally-Generated Revenue (PAD). This has prompted local governments to innovate tax payment services for motorized vehicles by utilizing increasingly advanced information technology which serves as an effort to break the chain of the spread of Covid-19. This study was conducted to analyze the effectiveness of the J’bret (West Java Ngabret) Samsat service system to improve taxpayer compliance in paying the motorized vehicle tax during the Covid-19 pandemic in Bekasi City, the obstacles that emerged, and the efforts made by the Samsat and taxpayers in realizing the effectiveness of the service system. The research method was a qualitative approach by employing a descriptive approach. The results of this study indicated that the J’bret Samsat service system has been effective and fully following the theory of effectiveness aspects according to Muasaroh (2013). Last, what needs to be improved was more campaigns held for taxpayers about the existence of a motorized vehicle tax payment service system through the Samsat J’bret.</p> Wuwuh Andayani, Septa Prayoga, Mainita Hidayati Copyright (c) 2022 Wuwuh Andayani, Mainita Hidayati https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/570 Mon, 31 Oct 2022 00:00:00 +0000 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 https://www.ilomata.org/index.php/ijtc/article/view/583 <p>The earmarking tax policy on street lighting tax is a policy of allocating funds from lighting tax revenues for the provision of public street lighting (PJU). The phenomenon in this study is the lack of number of PJU lamps in DKI Jakarta Province and delays in payment of electricity bills for PJU lamps due to budget refocusing to deal with the Covid-19 outbreak in Indonesia. 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. This study uses a descriptive qualitative approach. 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. However, for society, the right target for installing PJU lamps is considered not effective enough where there are still unequal distribution of PJU lamps in DKI Jakarta Province. Then, based on the effectiveness of the allocation of street lighting tax funds for the provision of street lighting in 2018-2019, it is said to be effective where the allocation of these funds has exceeded 90%. However, in 2020 it is said to be ineffective because the allocation of these funds only reached 36%.</p> Mainita Hidayati Keman; Robby Irvawan, Dodi Rahmat Setiawan; Farahdiba Rizqi Rizqi Copyright (c) 2022 Mainita Hidayati Keman; Robby Irvawan, Dodi Rahmat Setiawan; Farahdiba Rizqi https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/583 Mon, 31 Oct 2022 00:00:00 +0000 Biological Asset Disclosure in Indonesia https://www.ilomata.org/index.php/ijtc/article/view/561 <p>The development of companies in the agricultural sector is supported by the availability of information, which is also a consideration for decision-making by company owners or company management. As a result, the company's annual report must include as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not fully disclosed their biological assets. The focus of the research is to observe how biological assets, company growth, auditor type, and public ownership influence biological assets disclosure. Plantation &amp; crops companies listed on the Indonesia Stock Exchange (IDX) are the population for this study, with a total of 25 entities. 13 out of 25 companies became the research sample taken using a purposive sampling method. The research technique uses panel data regression in Eviews 10. The findings of this study are biological assets intensity and auditor type have a significant positive impact on biological assets disclosure. Company growth has an insignificant positive effect on the disclosure of biological assets, public ownership has an insignificant negative effect on the disclosure of biological assets.</p> Aminah Aminah, Djoko Suhardjanto, Rahmawati Rahmawati, Jaka Winarna, Dea Oktaviana Copyright (c) 2022 Aminah Aminah https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/561 Mon, 31 Oct 2022 00:00:00 +0000 Influence Financial Technology, Financial Literacy, and Intellectual capital on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) https://www.ilomata.org/index.php/ijtc/article/view/572 <p>Micro, Small and Medium Enterprises (MSMEs) grow and compete in a constantly changing business environment such as the current digital era, this change makes Micro, Small and Medium Enterprises (MSMEs) need follow-up for more advanced business development. Many found that Micro, Small and Medium Enterprises (MSMEs) that have been established have finally had to stop operating due to improper management. Of course, this is a joint concern considering that Micro, Small and Medium Enterprises (MSMEs) are the heart of economic development. Micro, Small and Medium Enterprises (MSMEs) are businesses with high GDP contributors and also new job seekers. The study was conducted by conducting preliminary observations by looking at the data on the number of Micro, Small and Medium Enterprises (MSMEs) in Lubuklinggau City totaling 5,303 registered in Lubuklinggau City. with data analysis technique use linear regression . As a result, there are significant influence between the variable.</p> Martini Martini, Eri Triharyati, Dheo Rimbano Copyright (c) 2022 Martini, Eri Triharyati, Dheo Rimbano https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/572 Mon, 31 Oct 2022 00:00:00 +0000 Factors Affecting Student Financial Literacy https://www.ilomata.org/index.php/ijtc/article/view/591 <p>Students, on the whole, have more leeway to exercise their own discretion regarding matters of personal finance. On the other hand, the current phenomenon does not indicate that students have a good grasp of financial concepts. In order for students to be able to make the most of the money they have, they need to be provided with an education that teaches them financial information and skills and teaches them how to properly handle funds. The goal of this study is to determine which factors, if any, have an effect on the financial literacy level possessed by university students in the city of Serang, Indonesia. The method used in this research is to go directly to the respondents who are the samples in the study to get primary data. The sampling technique in this study ses a proportionate random sampling with data collection techniques using a questionnaire distribution technique. Factor analysis of 17 indicator variables resulted in 5 forming factors, namely: 1) Management Factors, 2) Income Factors, 3) Budgeting Factors, 4) Education Factors, and 5) Planning Factors.</p> Leni Triana, Ibrohim Ibrohim Copyright (c) 2022 Leni Triana, Ibrohim https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/591 Mon, 31 Oct 2022 00:00:00 +0000 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 https://www.ilomata.org/index.php/ijtc/article/view/592 <p>The capital market in Indonesia is currently experiencing very rapid development from year to year, as evidenced by the increasing number of public companies every year. Banking is one of the sub-sectors included in the LQ45 index with its average share having the highest market capitalization among other sub-sectors. The development of the capital market in Indonesia, including the banking sub-sector is inseparable from the supporting factors are internal factors as seen from the company's financial ratios. 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. The data collection method used in this study is the documentation method. The data used is secondary data, the determination of the sample in this study was carried out by purposive sampling method. The data in this study was processed using SPSS Application. The analysis tools used are, Descriptive Statistical Analysis, Classic Assumption Test, Multiple Linear Regression, T Test, F Test, and Determination Coefficient. The results of this study show that the price earning ratio, return on equity, debt to equity ratio, firm size, and dividend payout ratio affect stock returns simultaneously. Partially, the price earning ratio, return on equity, and debt to equity ratio affect stock returns, meanwhile firm size and dividend payout ratio have no effect on stock returns</p> Ayu Kartika, Lies Handrijaningsih, Septi Mariani TR, Anisah Anisah Copyright (c) 2022 Ayu Kartika, Lies Handrijaningsih, Septi Mariani TR, Anisah https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/592 Mon, 31 Oct 2022 00:00:00 +0000 Analysis of the Implementation of Hotel Tax Collection on Boarding Houses in Depok City in 2018-2021 https://www.ilomata.org/index.php/ijtc/article/view/604 <p>Hotel tax on boarding houses is one of the Original Regional Incomes (PAD), which is categorized into Hotel Tax. 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. The purpose of this study is to find out and analyze the Implementation of the Hotel Tax Collection on Boarding House in Depok City within 2018-2020. The method used in this study is the qualitative method with descriptive research. The result indicates that the Implementation of hotel tax collection on boarding houses in Depok City within 2018-2020 has not yet been implemented well due to the awareness of the taxpayers is still low, the counseling, education, and socialization that has not yet maximum, and the lack of human resource amount who can handle the hotel tax collection on the boarding house.</p> Trie Andari Ratna Widyastuti, Dadan Hidayat Copyright (c) 2022 Trie Andari Ratna Widyastuti, Dadan Hidayat https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/604 Mon, 31 Oct 2022 00:00:00 +0000 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 https://www.ilomata.org/index.php/ijtc/article/view/605 <p>This study aims to determine the company's financial condition based on the Altman (Z-Score) method and the effect of the ratio of Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before interest and tax to Total Assets and Market Value of Equity to Book Value of Debt on the company's financial soundness (Altman Z-score). The population in this study is the transportation sector listed on the Indonesia Stock Exchange for the period 2019-2021. Sampling in this study was to use the purposive sampling method so as to obtain a sample of 36 from 12 companies. The data used in this study is the company's annual financial statements obtained from the Indonesia Stock Exchange. The data is then grouped and entered into the Altman Z-score formula and analyzed using the multiple linear regression method using the SPSS version 23 program. The results from the Altman Z-score show that in 2019 there were 5 companies in good health, 4 companies in an emergency (grey area) and 3 companies in a potentially bankrupt condition. In 2020 there are 6 companies in good health, 4 companies in an emergency (grey area) and 2 companies in a potentially bankrupt condition. In 2021 there are 6 companies in good health, 3 companies in an emergency (grey area) and 3 companies in a potentially bankrupt condition. Meanwhile, the results of the analysis test show that the variables Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Tax to Total Assets and Market Value Of Equity to Book Value Of Debt, individually and jointly significant effect the level of financial health of the company (Altman Z-score).</p> Ahmadi Aidi Aidi, Tri Wahyudi Setiawan, Ahmad Junaidi, Agus Budiwaluyo, Redjeki Agoestyowati Copyright (c) 2022 Ahmadi Aidi, Tri Wahyudi Setiawan, Ahmad Junaidi, Agus Budiwaluyo, Redjeki Agoestyowati https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijtc/article/view/605 Mon, 31 Oct 2022 00:00:00 +0000