Indonesian Journal of Taxation and Accounting
Indonesian Journal of Taxation and Accounting (IJOTA) is a scientific publication on all taxation and accounting aspects. This journal is also expected to become a space for the publication of research results for researchers and academics in the educational and non-educational fields in the taxation and accounting sciences.
Implementation of Murabahah Agreement Based on PSAK 102 from a Maslahah Perspective at Bank Muamalat
Study this analysis implementation contract murābahah on mortgage financing at Bank Muamalat Gowa Branch based on PSAK 102 and the concept maslahah . The focus of the study includes the contract mechanism, accounting records with PSAK 102, and its contribution to the public welfare. The study uses a qualitative descriptive approach with data from interviews, internal documents, and related literature. The results show that the implementation of murābahah is generally in accordance with sharia principles, although compliance with PSAK 102 has not been fully achieved, especially in the recognition margin, disclosure of additional costs, and the use of wakalah. From a maslahah perspective, this financing provides real benefits through fair and transparent access to home ownership. Maintaining aspects of fairness and transparency is necessary for these benefits to be optimal. This study contributes to the development of sharia accounting and serves as a practical reference for sharia banks and regulators in improving transparency, accountability, and compliance with sharia principles.
Copyright (c) 2025 Nurfadillah Annisa Arifin, Sumarlin, Raodatul Jannah (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Auditor Competency and Organizational Support on Auditor Performance at the Selayar Islands District Inspectorate with Work-Life Balance as a Moderation
This study aims to examine the influence of auditor competence and organizational support on auditor performance with work-life balance as a moderating variable. This research is a quantitative study with a causality approach. The population in this study were auditors working at the Selayar Islands Regency Inspectorate, with the sampling technique using the census method or saturated sampling. The number of samples used in this study was 45 auditors consisting of first-time auditors, junior auditors, and middle auditors. The data used in this study were primary data obtained through direct questionnaire distribution to respondents. The results showed that auditor competence had a positive and significant effect on auditor performance. Conversely, organizational support did not have a significant effect on auditor performance. In addition, the results of the moderation regression analysis showed that work-life balance was not able to moderate the effect of auditor competence on auditor performance, but was able to moderate the effect of organizational support on auditor performance. The implications of this study indicate that auditor competence plays a dominant role in improving auditor performance, while work-life balance only functions as a moderating variable in the relationship between organizational support and auditor performance. The results also emphasize the importance of developing auditor competence and implementing organizational policies that support work-life balance to encourage sustainable auditor performance.
Copyright (c) 2025 Nabila Fildzah Syakirah, Suhartono, Muhammad Sapril Sardi Juardi (Author) https://creativecommons.org/licenses/by-sa/4.0
Do Ethical Attributes Matter More than Independence? The Moderating Role of Auditor Integrity in Government Audit Quality
This study aims to examine the influence of independence, spiritual intelligence, and ethical sensitivity on government audit quality, while further investigating the role of auditor integrity as a moderating variable. Employing a causal quantitative approach, primary data were gathered through a questionnaire survey administered to internal auditors at the Provincial Inspectorate of South Sulawesi. Hypothesis testing was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that spiritual intelligence and ethical sensitivity exert a positive and significant impact on audit quality, whereas auditor independence does not exhibit a significant effect. Furthermore, auditor integrity is empirically proven to moderate the relationships between spiritual intelligence and audit quality, as well as between ethical sensitivity and audit quality; however, it fails to moderate the relationship between auditor independence and audit quality. These findings indicate that public sector audit quality is more profoundly determined by the auditor’s value and ethical dimensions rather than mere structural independence. Theoretically, this research enriches the literature on public sector auditing grounded in stewardship and professional ethics; practically, the results emphasize the necessity of strengthening the integrity and ethical capacity of government internal auditors.
Copyright (c) 2025 Yusniati, Farid Fajrin, Mustakim Muchlis (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Tax Understanding, Service Digitalization and Service Quality on Increasing Tax Compliance with Volunteers as a Moderation Variable
This study aims to analyze the influence of tax understanding, service digitization, and service quality on individual taxpayer compliance, with tax volunteers as a moderation variable. This study uses a quantitative approach with a data collection technique in the form of distributing questionnaires to 110 taxpayers registered at the Sungguminasa Tax Counseling and Consulting Service Office (KP2KP). Data were analyzed using multiple linear regression tests and Moderated Regression Analysis (MRA) analysis. The results of the study show that simultaneously and partially, tax understanding, digitization of services, and quality of service have a significant influence on tax compliance. The variable of tax volunteers strengthens the influence of understanding and digitization of services on tax compliance, but weakens the influence of service quality. This research shows that tax volunteers play the role of pure moderators.
Copyright (c) 2026 Berkah Rahmawati1, Lince Bulutoding, Della Fadhilatunisa (Author) https://creativecommons.org/licenses/by-sa/4.0
The Influence of Taxpayer Awareness, Tax Sanctions, and Tax Knowledge on Taxpayer Compliance, Moderation of Morals
Taxes are the main source of state revenue which plays an important role in financing development and the provision of public services. However, the level of compliance of taxpayers, especially Micro, Small, and Medium Enterprises (MSMEs), is still a challenge in the tax system in Indonesia. This study aims to analyze the influence of tax paying awareness, tax sanctions, and tax knowledge on the compliance of MSME taxpayers with morals as a moderation variable. This study uses a quantitative approach with a survey method. The research population is MSME taxpayers registered at KPP Pratama Bulukumba. Sampling was carried out using non-probability sampling techniques. Data were collected through a questionnaire on a Likert scale and analyzed using Moderated Regression Analysis (MRA).The results of the study show that tax paying awareness, tax sanctions, and tax knowledge have a positive effect on taxpayer compliance. In addition, morals have been proven to strengthen the influence of tax payment awareness on taxpayer compliance, but do not moderate the influence of tax sanctions and tax knowledge on compliance. These findings suggest that moral factors play a selective role in shaping tax compliance, particularly when interacting with awareness-based internal factors. Theoretically, this study expands the application of the Theory of Planned Behavior by integrating moral values (morals) as a moderation variable in the context of taxation. Practically, the results of this study imply that efforts to improve tax compliance not only need to emphasize the enforcement of sanctions and increase tax knowledge, but also the strengthening of taxpayers' awareness and moral values to encourage voluntary and sustainable compliance.
Copyright (c) 2025 Indriani, Namla Elfa Syariati, Nur Rahmah Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Slack, Terhadap Carbon Emission Disclosure Dengan Tekanan Eksternal Sebagai Variabel Moderasi
This research aims to examine the effect of profitability, company size, and financial slack on carbon emission disclosure with external pressure as a moderating variable in infrastructure and energy sector companies. This study is a type of quantitative research, with the population and sample taken from infrastructure and energy sector companies listed on the Indonesia Stock Exchange (IDX). The method used for sampling is purposive sampling. The data obtained has been tested for classical assumptions, and the hypothesis testing methods used include multiple linear regression analysis and moderation regression analysis using the absolute difference method. The results of the tests in this study. This research found that profitability has a significant negative effect on carbon emission disclosure, company size has a significant positive effect on carbon emission disclosure, and financial slack has a significant positive effect on carbon emission disclosure. The analysis of the moderating variable shows that external pressure can moderate the effect of profitability and financial slack on carbon emission disclosure; however, external pressure has not been able to moderate the effect of company size on carbon emission disclosure. Based on the research results above, the implications of the research are as follows: Companies with higher profitability can use carbon emission disclosure as a legitimacy strategy to enhance their reputation in the eyes of stakeholders. Investors can use information about the proportion of shares traded and the level of carbon emission disclosure.
Copyright (c) 2025 Sri Alfiana, Mustakim Muchlis, Raodahtul Jannah (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi
This study aims to examine the effect of budget target clarity, accounting control and internal control on government agency performance accountability with the quality of financial reports as a moderating variable. This study was conducted in SKPD Makassar City. This study uses a quantitative approach with a questionnaire survey method. The sample in this study was 140 people consisting of heads of divisions and all members of the planning, reporting and finance sections in 27 Regional Work Units (SKPD) of Makassar City using purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple regression analysis and Moderate Regression Analysis (MRA). The results of the study indicate that budget target clarity does not affect government agency performance accountability while accounting control and internal control variables have a positive and significant effect on government agency performance accountability. Meanwhile, the quality of financial reports is able to moderate accounting control and internal control on government agency performance accountability, but is unable to moderate budget target clarity on government agency performance accountability. The implications of this study reflect an important contribution in encouraging improvements in governance, especially in terms of transparency and accountability of financial management and government agency performance. Thus, this research is expected to not only be a technical reference for the government in building a more efficient and effective system, but also as a normative basis for strengthening the openness of public information.
Accountability of Government Agency Performance
Copyright (c) 2025 Nur Al-Fidha, Sumarlin, Namla Elfa Syariati (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak
This study aims to examine the influence of love of money and the self assessment system on tax evasion, with morality as a moderating variable. The research adopts a quantitative approach using a causal comparative method. The sample consisted of 100 respondents, namely muslim individual taxpayers registered at KP2KP Sungguminasa, selected through purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with an absolute difference approach. The results indicate that love of money has a significant positive effect on tax evasion, with a p-value of 0.001. similarly, the self assessment system also shows a significant positive effect on tax evasion, with a p-value of 0.003. Meanwhile, morality does not moderate the relationship between love of money and tax evasion (p= 0.080), but it does moderate the relationship between the self assessment system and tax evasion, with a p-value of 0.015. The implications of this study underline the importance of moral formation in improving tax compliance, so that efforts to prevent tax evasion can be carried out more effectively.
Copyright (c) 2025 Nurdalila Ashilah Ubaid, Lince Bulutoding, Della Fadhilatunisa (Author) https://creativecommons.org/licenses/by-sa/4.0
Financial Distress, Sales Growth, and Gender Diversity: Dampaknya pada Tax Aggressiveness (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023)
This study aims to examine the effect of financial distress and sales growth on tax aggressiveness in basic and chemical sector companies listed on the IDX in 2021–2023, as well as to examine the role of gender diversity as a moderating variable. This study is quantitative with a comparative causal approach, using secondary data from www.idx.co.id. The sample consisted of 20 companies selected through purposive sampling. Data analysis was carried out using multiple linear regression and Moderating Regression Analysis (MRA). The results show that financial distress and sales growth have a negative effect on tax aggressiveness. Gender diversity cannot weaken the effect of financial distress on tax aggressiveness, but gender diversity can weaken the effect of sales growth on tax aggressiveness.
Copyright (c) 2025 Ratu Zahra Pacita, Memen Suwandi, Namla Elfa Syariati (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha
This study aims to determine the effect of the internal control system, whistleblowing system, and integrity on fraud prevention with ethical behavior as a moderating variable at PT PLN ULP Woha. This research uses a quantitative approach with a causal type of research. The population consisted of 49 employees from the energy transactions, engineering, customer service, and administration divisions. Primary data were obtained through direct distribution of questionnaires. Data were analyzed using multiple regression and moderation regression analysis. The results show that the internal control system, whistleblowing system, and integrity have a significant and positive effect on fraud prevention. Ethical behavior moderates the influence of the whistleblowing system and integrity on fraud prevention, but does not moderate the effect of the internal control system. The implication is that PT PLN ULP Woha needs to strengthen internal control policies and procedures, develop a safe and transparent whistleblowing system, and implement training programs to instill integrity and ethical values.
Copyright (c) 2025 Rizki Ameliyani, Sumarlin, Namla Elfa Syariati (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Strategi Efektif Pengelolaan Anggaran Guna Peningkatan Kualitas Operasional Pendidikan SMKN 1 Pinrang
In delivering quality education, effective budget management iscrucial for SMK Negeri 1 Pinrang. This article presents an in-depth analysis of budget management strategies that have proven successful in improving the operational quality of education at the school. Byutilizing School Operational Assistance (BOS) funds transparently and systematically, the school has been able to allocate financialresources appropriately to support every aspect of education, from purchasing teaching materials to improving facilities. Through a structured approach to planning, budgeting, and accountability, SMK Negeri 1 Pinrang serves as an inspiring example for other schools in optimizing the use of funds to enhance the quality of education.
Copyright (c) 2024 Dwi Utami, Sri Utami (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementasi Prinsip Akuntabilitas Pada Good Corporate Governance Dalam Meningkatkan Kinerja Karyawan
The principle of accountability is used to define the mission, implementation, and responsibilities of a business organization so that business management can run well. Responsibility includes stating or fulfilling the duties and authorities of a person or organization to fulfill the obligations set by the company. The implementation of Good Corporate Governance (GCG) properly can make it easy for a company to achieve its goals and can provide benefits and welfare to all parties in the company. This study aims to find out more about the implementation of the principle of accountability in Good Corporate Governance in improving employee performance, especially at PT. Megahputra Sejahtera. This study uses a descriptive qualitative method with a literature study approach and describes the phenomena and facts that exist or occur in the research object. Data were obtained from the results of observations and interviews of industrial visits. The study was conducted at PT. Megahputra Sejahtera. The data sources used are primary data sources obtained from interviews and secondary data sources obtained indirectly through intermediary media/library sources that can be utilized in research. The data collection technique used is observation by conducting comprehensive observations and informal conversational interviews, which are interview techniques that take place spontaneously and freely. Based on the results of the study, it can be concluded that the implementation of the principle of accountability in Good Corporate Governance (GCG) in improving employee performance, especially at PT. Megahputra Sejahtera has been carried out well from all supporting aspects. PT. Megahputra Sejahtera has compiled an organizational structure with the aim of clarifying the duties and responsibilities of its employees. With the existence of an organizational structure, it can support the achievement of targets that have been set effectively and efficiently. Employee performance at PT. Megahputra Sejahtera is reflected in job satisfaction and work discipline so that the results are positive. The higher the satisfaction and discipline, the better the performance produced.
Copyright (c) 2024 Yusi Irensi Seppa, Andi Sadriani (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Tarif Layanan, dan Pendapatan Operasional Terhadap Profitabilitas Sebagai Intervening Variable Pada RS Bahagia
This research aims to determine how cost control has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out service rates have a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out operational income has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. The data collection method used is a questionnaire with quantitative data type. The research results show that (1) Partial test results (t test) show that cost control has a positive and significant effect on profitability. This is indicated by the calculated t score of 9.419 > t table 1.99 and a significant score of 0.000 < 0.05. (2) The results of the partial test (t test) show that service rates have a positive and significant effect on profitability. This is indicated by the calculated t score of -0.561 < t table 1.99 and a significant score of 0.577 > 0.05. (3) The results of the partial test (t test) show that operating income has a positive and significant effect on profitability. This is indicated by a calculated t score of 0.418 < t table 1.99 and a significant score of 0.678 > 0.05. (4) The results of the t test show that the hypothesis (Ha) is accepted and (H0) is rejected, which means that the variables of cost control, service rates, and operational income have a positive and significant effect on profitability with break even point as an intervening variable at Bahagia Hospital.
Copyright (c) 2024 Adilah Rofifah Askari, Endang Winarsih, Sitti Zulaeha (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Tax Payment Gateway Pajakku Terhadap Kepatuhan Wajib Pajak Pada Perusahaan Yang Terdaftar Di KPP Pratama Makassar Selatan
The aim of this research is to obtain an overview of the effect of implementing the Tax Payment Gateway on tax compliance. This type of research uses quantitative research methods with an associative approach. The sample used was 44 corporate taxpayers registered with KPP Pratama South Makassar. The data for this research were taken from distributing questionnaires using non-probability sampling techniques. Based on the results of data research using SPSS 22, it shows that the Tax Payment Gateway system has t count > t table, that is, the results show that Ha is accepted. Data Analysis This research uses simple regression analysis to analyze the variables. The results of this simple linear regression analysis research show that the Tax Payment Gateway has a positive and significant effect on tax compliance.
Copyright (c) 2024 Alya Mutia, Amran, Endang Winarsih (Author) https://creativecommons.org/licenses/by-sa/4.0
POSISI SANKSI DAN DENDA PAJAK DALAM ISLAM PADA INDONESIA SEBAGAI NEGARA HUKUM
A country that is not yet prosperous or has not been able to finance the development of its own civilization must be supported by its peoples. For example, Indonesia is implementing Self-Assesment tax collection system to facilitate its management. This qualitative research with descriptive explanation seeks to see the position of tax sanctions and fines in Islam in Indonesia as a state of law. As a country based on law, Indonesia must also be seen from the plurality of its population, which is dominated by Muslims. In the taxation system, Islam views that there are several main conditions that make taxes mandatory. In addition, its implementation must tend to the interests of Muslims. However, adaptation is needed to achieve the benefit of all Indonesian people. Based on the results of the research found, the position of Islamic law in viewing tax sanctions and fines was identified as supporting the implementation that had been designed by the state. Every form of violation is an attempt to harm the state which will then have an impact on the general public. Each regulation that has been designed requires support to achieve the interests of the Indonesian people, especially Muslims.
Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
This research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a comparative causal approach. The data source in this research is secondary data obtained from the official IDX website and from each company's website in the form of financial reports. The population in this study are companies included in the consumer cyclicals sector listed on the IDX for the 2021-2022 period. The sampling method in this study used a purposive sampling method, with the total number of samples obtained being 210 samples. The analysis used to test the hypothesis is using logistic regression analysis with the help of SPSS version 26. The results of this research show that the audit opinion variable has a positive and significant effect on the timeliness of submitting financial reports. Meanwhile, the variables institutional ownership, company age and company size do not have a positive and significant effect on the timeliness of financial report.
Copyright (c) 2024 Nur Azizah Latif, Mustakim Muchlis, Raodahtul Jannah (Author) https://creativecommons.org/licenses/by-sa/4.0
An Idea of Taxation: The Perspective Of The Islamic Tradition
In most countries, the tax is one of the main foreign exchange to support the success of national development so that a collection that has a logical consequence in the life of society, nation and state as a reflection of a justice for welfare. The tax charged to every citizen who has the obligation to pay taxes. Entering the new millennium, Muslims are concered with historical expectations as well as formidable challenges especially on economic issues. In Islam there is a group of people obliged to issue a small part of his property as alms that they were already categorized capable to tithe. Called zakat because it contains the hope of obtaining a blessing, cleanse the soul and nuruture it with various virtues. Zakat and tax are two obligations at the same time for religion and the state. Zakat and tax are two obligations which are equally obligatory on Muslims.
Determinan Kecenderungan Fraud Accounting dalam Pengelolaan Keuangan Desa dengan Moralitas Inndividu sebagai Pemoderasi
The purpose of this study was to determine how the effect of individual morality as a moderating variable of internal control, compensation suitability and organizational culture on the tendency of fraud accounting in the Village Government of Donri-Donri District, Soppeng Regency.In this study using a sample of 65 respondents with total sampling technique. The data used in this study are primary data, namely data collected by distributing questionnaires that have been previously prepared to be filled in directly by respondents. The data analysis technique used in this study is multiple linear regression analysis and absolute value difference analysis. The results of this study indicate that internal control, compensation suitability and organizational culture have a negative effect on the tendency of fraud accounting. Moderating variables, namely individual morality, are able to moderate the relationship between organizational culture and the tendency of fraud accounting, but are unable to moderate the relationship between internal control and compensation suitability on the tendency of fraud accounting. The implication of this research is that the village apparatus should be transparent about the budget realization report every year, as well as the budget realization report. The results of this study are expected to help identify risks and early indications of fraud in anticipating possible fraud that occurs, especially in the government sector. Meanwhile, future researchers are expected to expand the scope by exploring other factors that influence the tendency of fraud accounting in financial management.
Copyright (c) 2024 Devi Adhana, Saiful Muchlis, Nur Rahma Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
PENGARUH SISTEM E-FILLING, SANKSI DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN AKHLAK SEBAGAI VARIABEL MODERATING (Studi Kasus UMKM Asal Wangi-Wangi)
This study aims to examine the influence of the e-filing system, sanctions and knowledge on the compliance of MSME taxpayers with morals as a moderating variable with a case study of MSMEs from Wangi-Wangi which are registered at the Bau-Bau KPP. This study uses a quantitative methodology with a causal associative type as the methodology of this research. The theories used in this study are TAM (Technology Acceptance Model) theory and attribution theory. MSME taxpayers from Wangi-Wangi who are registered at the Bau-Bau KPP are the population of this study. The technique used in collecting nonprobability sampling is by using the purposive sampling approach. Respondents were given a questionnaire as part of the data collection procedure. There were 45 respondents whose data was successfully collected, to find out the impact of each variable, this study used multiple linear regression analysis and moderate regression analysis. The results of the multiple linear analysis show that the variables of the e-filling system, sanctions and knowledge have a positive effect on the corruption of MSME taxpayers. The moderating variable, namely morals, can only moderate the influence of sanctions on the compliance of MSME taxpayers, while morals cannot moderate the influence of the e-filling system and knowledge on the compliance of MSME taxpayers.
Copyright (c) 2024 Khairum Nadila Sandy, Lince Bulutoding, Raodahtul Jannah (Author) https://creativecommons.org/licenses/by-sa/4.0
Budaya Maja Labo Dahu Dalam Konteks Kepatuhan Pajak Kendaraan Bermotor (Studi di Kantor Samsat Kabupaten Bima)
Penelitian ini bertujuan untuk mengetahui bagaimana penerapan budaya Maja Labo Dahu dalam Konteks Kepatuhan Pajak Kendaraan Bermotor yang terdata di Kantor Samsat Kabupaten Bima. Penelitian ini merupakan jenis penelitian kualitatif. Jenis data yang digunakan dalam penelitian adalah data kualitatif dan teknik pengumpulan data diperoleh melalui wawancara, dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa penerapan Budaya Maja Labo Dahu (Budaya “Malu Dan Takut”) dalam konteks kepatuhan pajak kendaraan bermotor di Kabupaten Bima sudah diterapkan sesuai dengan prinsip-prinsip budaya Maja Labo Dahu, yaitu wajib pajak akan merasa malu dan takut apabila tidak patuh dalam membayar pajak kendaraannya. Wajib pajak akan merasa malu ketika tidak membayar kewajiban pajaknya, serta mereka akan merasa takut jika sewaktu-waktu diberikan surat bukti pelanggaran dan denda oleh pihak yang berwenang jika ditemukan adanya pelanggaran di lapangan oleh wajib pajak kendaraan bermotor. Adapun wajib pajak yang tidak membayar pajak kendaraannya bukan disebabkan oleh budaya yang tidak diterapkan tetapi terdapat hambatan lain bagi wajib pajak dalam proses pembayaran pajak kendaraannya.
Copyright (c) 2024 Endang Winarsih, Khadijah Darwin, Rosdiana Rosdiana (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Islamic Social Reporting dan Islamic Corporate Governance Terhadap Return On Asset Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Pada Bank Umum Syariah Yang Terdaftar di OJK Tahun 2018-2022)
This study aims to determine the influence of Islamic social reporting and Islamic corporate governance on return on assets with intellectual capital as a moderation variable in Sharia Commercial Banks registered with the OJK in 2018-2022. This research is a type of quantitative research with a comparative causal approach. The data used is in the form of secondary data in the form of annual reports and good corporate governance for the 2018-2022 period which is accessed through the official website of each bank. In this study, 40 samples were used with a side purposive method. This study uses analysis techniques in the form of multiple linear regression analysis and moderation regression analysis with the help of the SPSS 29 program. Based on the results of this study, it shows that the results of Islamic social reporting and Islamic corporate governance have a positive effect on return on assets, then the intellectual capital variable is not able to moderate the influence of Islamic social reporting, Islamic corporate governance on return on assets. The implication of this study is that it can be a reference in decision-making to improve financial performance which is proxied by return on assets in Sharia Commercial Banks.
Copyright (c) 2024 Reski, Saiful Muchlis, Namla Elfa Syariati (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Persamaan dan Perbedaan ‘Usyur Terhadap Bea Cukai yang Diterapkan di Indonesia
Diera sekarang ini banyak dari kita yang tidak mengenal lebih dalam tentang ajaran agama islam yang di dalamnya telah di susun dengan sempurna terkait perekonomian negara. Tujuan dari artikel ini adalah untuk mengetahui lebih dalam mengenai ‘Usyur yang sekarang diterapkan di Indonesia dengan nama Bea Cukai. ‘Usyur adalah jenis pajak yang diambil berupa harta dari hasil perdagangan ahludzzimmah dan penduduk darul harbi yang telah melewati daerah kaum muslimin dan harta tersebut sesuai kadar yang telah ditentukan. Bea cukai sendiri merupakan istilah dari pemungutan atas kegiatan ekspor dan impor yang dilakukan oleh suatu badan atau orang pribadi, selain itu dalam bea cukai terdapat sistem yang digunakan khususnya di Indonesia yang bertujuan mempermudah segala kegiatan. Bea cukai di Indonesia telah digunakan sejak dulu oleh kerjaan-kerajaan di kepulauan Indonesia. Antara ‘Usyur dan Bea Cukai memiliki persamaan dan tentu memiliki perbedaan memingat negara Indonesia memiliki sistem perekonomian yang tidak mengarah pada syariat islam.
Copyright (c) 2024 Annisa Paramaswary Aslam, Sunarti, Marsina, Eka Febriyanti (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Komparasi Sistem Perpajakan, Zakat di Indonesia dengan Sistem Jizyah Menurut Islam, Pada Sistem Moneter
Dalam sejarah peradaban Islam, sebuah negara menjamin ketersediaan sumber daya melalui peran pemerintah, sehingga mensejahterakan rakyat. Pemerintah bebas dalam menentukan kebijakan sumber pendapatan negaranya, dengan syarat harus adil dan tidak melanggar syaria’t. Di antara kebijakan pendapatan negara dalam Islam adalah zakat dan jizyah. Kewajiban zakat dikenakan terhadap muslim, sedangkan jizyah kepada non-muslim. Sejarah mencatat bahwa keduanya dapat mempengaruhi ekonomi moneter di negara muslim. Namun, secara prinsip keduanya tidaklah sama. Tujuan dari penelitian ini berupaya untuk menemukan Komparasi Sistem Perpajakan, Zakat Di Indonesia Dengan Sistem Jizyah Menurut Islam, Pada Sistem Moneter. Penelitian ini termasuk penelitian pustaka, yaitu penelitian yang memanfaatkan sumber perpustakaan dalam memperoleh data, yang menggunakan sumber data dari buku-buku referensi yang memuat informasi spesifik, serta lazim sebagai rujukan, seperti: buku sejarah pemikiran ekonomi Islam, kamus, ensiklopedi, artikel dari jurnal atau majalah berkala,serta sumber informasi lainnya yang relevan dengan pembahasan, sehingga dapat melengkapi data sampai pada kesimpulan.
Copyright (c) 2024 Annisa Paramaswary Aslam, Nur Afirah, Dwi Sahra, Muh. Alif (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Pemahaman Masyarakat Mengenai Konsep Perpajakan Terhadap Kesadaran Wajib Pajak dalam Membayar Pajak Berdasarkan Syariat Islam
Jumlah wajib pajak dari tahun ke tahun semakin bertambah tetapi jumlah penerimaan pajak di Indonesia dari tahun ke tahun semakin berkurang. Kendala tersebut disebabkan oleh kurangnya pemahaman dan kesadaran wajib pajak terhadap pentingnya dalam membayar pajak. Penelitian ini betujuan untuk memberikan pemahaman kepada masyarakat mengenai konsep perpajakan terhadap minat wajib pajak dalam membayar pajak berdasarkan sayariat islam di Indonesia dengan menggunakan variabel bebas yang juga pernah digunakan dalam penelitian sebelumnya seperti memberikan pengetahuan serta pemahaman terhadap wajib pajak mengenai konsep serta peraturan perpajakan di Indonesia dan sesuai syariat islam serta kesadaran wajib pajak dalam membayar pajak. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Populasi dari penelitian ini adalah para wajib pajak diseluruh Indonesia. Berdasarkan data dari Redaksi DDTCNews selasa tanggal 29 juni 2021, tercatat sebanyak 49,82 juta wajib pajak yang terdaftar. Pengambilan sampel ini dilakukan dengan menggunakan pendekatan kajian pustaka. Teknik pengambilan sampel jenis ini umumnya dilakukan dengan penelitian tehadap beberapa tulisan atau buku mengenai konsep perpajakan di Indonesia dan berdasarkan syariat islam. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa kesadaran wajib pajak dalam membayar pajak dan pemberian pengetahuan serta pemahaman terhadap wajib pajak mengenai konsep serta peraturan perpajakan menurut syariat islam memiliki pengaruh positif yang signifikan terhadap kepatuhan wajib pajak apabila dilakukan dengan tegas.
Copyright (c) 2024 Fajriani Azis, Andi Fatimah Aisyah M. Noor, Ririn Angriani, Engryarto Abriawan (Author) https://creativecommons.org/licenses/by-sa/4.0
Perspektif Tradisi Islam terhadap Konsep Pajak
Dikebanyakan negara, pajak merupakan salah satu devisa utama dalam menunjang keberhasilan pembangunan nasional sehingga menjadi pemungutan yang memiliki konsekuensi logis dalam hidup bermasyarakat, berbangsa dan bernegara sebagai pencerminan suatu keadilan untuk kesejahteraan. Pajak tersebut dibebankan kepada setiap warga negara yang memiliki kewajiban membayar pajak. Memasuki abad XXI ini, umat Islam dihadapkan pada harapan-harapan historis, sekaligus tantangan yang cukup besar khususnya berkenaan dengan sistem ekonomi. Dalam ajaran Islam terdapat kelompok orang yang berkewajiban mengeluarkan sebagian kecil hartanya sebagai zakat. Dinamakan zakat karena di dalamnya terkandung harapan untuk memperoleh berkah, membersihkan jiwa, dan memupuknya dengan berbagai kebajikan. Zakat dan pajak adalah dua kewajiban sekaligus terhadap agama dan negara. Zakat dan pajak adalah dua kewajiban yang sama-sama wajib atas diri kaum Muslimin.
Copyright (c) 2024 Fajriani Azis, Siti Maisyarah Syahar, Dewi Angela Kusuma Fortuna, Sitti Humaerah, Fadhilah Diwani Azzahra Nawir (Author) https://creativecommons.org/licenses/by-sa/4.0
Penerapan Konsep Good Corporate Governance Dalam Meningkatkan Nilai Perusahaan
Increasing company value through increasing owner or shareholder income is the company's main goal. One aspect used in measuring company value is the implementation of a good corporate governance system. This research aims to find out how the concept of Good Corporate Governance is applied in increasing company value. The research method is qualitative with literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the research results, it can be concluded that company size has a positive and significant effect on company value in a positive direction indicating that if company size increases, company value will also increase. Dividend Payout Ratio (DPR) has a positive and insignificant effect on company value because the profits obtained are greater. divided into the research period is too small because large remaining profits are retained and used to increase internal funding sources thereby increasing total assets and reducing debt to total assets, Institutional Ownership has a positive and insignificant effect on company value, and independent commissioners have a significant positive effect on company value . It is necessary to analyze further regarding other GCG factors in applying the concept, especially in increasing company value so that this can provide information to companies and other researchers to be used as a reference in subsequent developments.
Copyright (c) 2024 Yusi Irensi Seppa (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Program Pelatihan Terhadap Kinerja Karyawan Pada PT. Telkom Akses Makassar
One of the important investments for a company is human resources, which is the key to the company's success in surviving and developing well because employees are seen as an important asset in the company. To achieve the company's goals so that it can survive and develop well, it requires a good training program and suitable for employees. The training activities held are effective in improving human resources, because the quality of knowledge and abilities of employees increases so that they can also improve the quality of work and be competitive. Training activities starting from the training preparation stage and then implementing good training can support the success of the entire training program carried out. This research aims to find out the role of training programs on performance at PT. Telkom Access Panakkukang Makassar so that by realizing good employee performance, one of which is through training, it can increase company profits. This research uses a descriptive qualitative approach to determine employee performance through the implementation of training by describing the phenomena and facts that exist or occur in the research object. Data was obtained from observations and interviews. The research was conducted at PT. Telkom Access Panakkukang Makassar. The data sources used are primary data sources and secondary data sources. The data collection technique used was observation by conducting thorough observations and freelance interviews. Based on the research results, it can be concluded that the training program in terms of preparation and implementation of training at PT Telkom Access Makassar has been able to carry out its role well because its role is very important in improving the quality of work. Training activities are effective in improving human resources, because they increase employee knowledge and abilities.
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating
This study aims to determine the effect of human resource competence and internal control systems on the accountability of regional financial management with organizational commitment as a moderating variable (Studies in the Regional Government of Tana Toraja Regency). This research is a quantitative research. This research was conducted at the Regional Work Unit (SKPD) of Tana Toraja Regency, to be precise, in 16 offices and 4 agencies. The subjects in this study were heads of offices or agencies, treasurers, and heads of departments. The sample collection technique in this study used a simple random sampling method. The data collection method was carried out using a questionnaire using a Likert scale. The data analysis technique used is descriptive statistics, data quality test, classic assumption test and hypothesis testing with the help of a computer through the IBM SPSS 21 for windows program. The results of this study are (1) Human Resource Competence has a positive and significant effect on Regional Financial Management Accountability, (2) Internal Control Systems have a positive and significant effect on Regional Financial Accountability, (3) Organizational Commitment is able to moderate the relationship of Human Resource Competence on Management Accountability Regional Finance, (4) Organizational Commitment is able to moderate the relationship between the Internal Control System and the Accountability of Regional Financial Management organizational performance.
regional financial management accountability
Copyright (c) 2024 Alim Azhari Muttaqien, Jamaluddin Majid, Nur Rahma Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
The purpose of this study is to analyze what is behind the occurrence of financial distress in companies and the factors that affect them. This study uses the metasynthesis method by analyzing the results of previous qualitative research related to the topic of financial distress. Based on a meta-synthesis of 12 research articles, several potential causes of financial distress in companies were identified, including: (1) poor corporate governance; (2) managerial implications such as poor capital management, liquidity and profitability; (3) an unbalanced proportion of the board of commissioners; (4) low operating capacity; (5) high levels of liquidity; (6) incompetence manage debt; and (7) certain types of companies that are vulnerable to financial problems. In addition, the financial distress prediction model can be used as an early warning of such conditions for company management. In conclusion, the company's management must regularly and carefully monitor the financial condition of the company, maintain liquidity and profitability, and apply good corporate governance in order to avoid the risk of financial distress that can lead to bankruptcy.
Copyright (c) 2023 Karmila, Nursapriana (Author) https://creativecommons.org/licenses/by-sa/4.0
Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia?
This study explores the impact of information technology use on audit quality in Indonesia using the meta synthesis method. The results show that technology adoption, especially e-Audit System, has an important role in determining audit quality. The findings also highlight the importance of auditor competence in managing information technology and responding to changes in the business environment. Factors such as time pressure, objectivity, and auditor integrity also affect audit quality. This research provides a comprehensive view of the complex relationship between information technology and audit quality, making important contributions to the development of audit practices and adaptation to technology. The implications can assist audit practitioners, regulators, and stakeholders in improving the utilization of information technology for better audit quality in the future.
Copyright (c) 2023 Nabila Fildzah Syakirah Sabriady, Nurul Arida Syuhada, Andi Shahrani Awalya (Author) https://creativecommons.org/licenses/by-sa/4.0