Indonesian Journal of Taxation and Accounting
type: channel
description: 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.
publisher: PT. Lontara Digitech Indonesia
language: en
publication name: Indonesian Journal of Taxation and Accounting
issn: 2988-4896
items: Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Slack, Terhadap Carbon Emission Disclosure Dengan Tekanan Eksternal Sebagai Variabel Moderasi
items: Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi
items: Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak
items: 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)
items: Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha
items: Analisis Strategi Efektif Pengelolaan Anggaran Guna Peningkatan Kualitas Operasional Pendidikan SMKN 1 Pinrang
items: Implementasi Prinsip Akuntabilitas Pada Good Corporate Governance Dalam Meningkatkan Kinerja Karyawan
items: Pengaruh Tarif Layanan, dan Pendapatan Operasional Terhadap Profitabilitas Sebagai Intervening Variable Pada RS Bahagia
items: Pengaruh Tax Payment Gateway Pajakku Terhadap Kepatuhan Wajib Pajak Pada Perusahaan Yang Terdaftar Di KPP Pratama Makassar Selatan
items: POSISI SANKSI DAN DENDA PAJAK DALAM ISLAM PADA INDONESIA SEBAGAI NEGARA HUKUM
items: Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
items: An Idea of Taxation: The Perspective Of The Islamic Tradition
items: Determinan Kecenderungan Fraud Accounting dalam Pengelolaan Keuangan Desa dengan Moralitas Inndividu sebagai Pemoderasi
items: PENGARUH SISTEM E-FILLING, SANKSI DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN AKHLAK SEBAGAI VARIABEL MODERATING (Studi Kasus UMKM Asal Wangi-Wangi)
items: Budaya Maja Labo Dahu Dalam Konteks Kepatuhan Pajak Kendaraan Bermotor (Studi di Kantor Samsat Kabupaten Bima)
items: https://journal.lontaradigitech.com/index.php/IJOTA/article/view/509
items: Analisis Persamaan dan Perbedaan ‘Usyur Terhadap Bea Cukai yang Diterapkan di Indonesia
items: Analisis Komparasi Sistem Perpajakan, Zakat di Indonesia dengan Sistem Jizyah Menurut Islam, Pada Sistem Moneter
items: Analisis Pemahaman Masyarakat Mengenai Konsep Perpajakan Terhadap Kesadaran Wajib Pajak dalam Membayar Pajak Berdasarkan Syariat Islam
items: Perspektif Tradisi Islam terhadap Konsep Pajak
items: Penerapan Konsep Good Corporate Governance Dalam Meningkatkan Nilai Perusahaan
items: Peran Program Pelatihan Terhadap Kinerja Karyawan Pada PT. Telkom Akses Makassar
items: Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating
items: ADA APA DENGAN FINANCIAL DISTRESS?
items: Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia?
items: Penerapan Pajak Pertambahan Nilai (PPN) Terhadap Transaksi E-Commerce Di Indonesia
items: Penerapan Voluntary Disclosure Dalam Meningkatkan Kepatuhan Wajib Pajak
items: Ada Apa Dengan Profesi Akuntan di Era Transformasi Digital?
items: Penerapan Proses Transformasi Dalam Kegiatan Produksi Untuk Memaksimalkan Laba Pada PT. MIROTA KSM
items: Prosedur Dalam Penetapan Harga Produk Pada PT. Mirota KSM

Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Slack, Terhadap Carbon Emission Disclosure Dengan Tekanan Eksternal Sebagai Variabel Moderasi
type: item
description: 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.
subject: Articles
  topic: section
subject: Carbon Emission Disclosure
  topic: keywords
subject: Profitabilitas
  topic: keywords
subject: Ukuran Perusahaan
  topic: keywords
subject: Financial Slack
  topic: keywords
subject: Tekanan Eksternal
  topic: keywords
creator: Sri Alfiana
creator: Mustakim Muchlis
creator: Raodahtul Jannah
rights: Copyright (c) 2025 Sri Alfiana, Mustakim Muchlis, Raodahtul Jannah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-29
publication date: 2025-06-29
starting page: 40
ending page: 55
doi: 10.61220/

Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi
type: item
description: 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.
subject: Articles
  topic: section
subject: Accounting Control
  topic: keywords
subject: Accountability of Government Agency Performance
  topic: keywords
subject: Clarity of Budget Tergets
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Quality of Fin
  topic: keywords
creator: Nur Al-Fidha
creator: Sumarlin
creator: Namla Elfa Syariati
rights: Copyright (c) 2025 Nur Al-Fidha, Sumarlin, Namla Elfa Syariati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 56
ending page: 71
doi: 10.61220/

Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak
type: item
description: 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.
subject: Articles
  topic: section
subject: Tax Evasion
  topic: keywords
subject: Love of Money
  topic: keywords
subject: Self Asessment System
  topic: keywords
subject: Akhlak
  topic: keywords
creator: Nurdalila Ashilah Ubaid
creator: Lince Bulutoding
creator: Della Fadhilatunisa
rights: Copyright (c) 2025 Nurdalila Ashilah Ubaid, Lince Bulutoding, Della Fadhilatunisa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-23
publication date: 2025-06-23
starting page: 1
ending page: 12
doi: 10.61220/

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)
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Tax Aggressiveness
  topic: keywords
subject: Gender Diversity
  topic: keywords
creator: Ratu Zahra Pacita Pacita
creator: Memen Suwandi Suwandi
creator: Namla Elfa Syariati Syariati
rights: Copyright (c) 2025 Ratu Zahra Pacita, Memen Suwandi, Namla Elfa Syariati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-26
publication date: 2025-06-26
starting page: 28
ending page: 39
doi: 10.61220/

Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha
type: item
description: 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.
subject: Articles
  topic: section
subject: Internal Control System
  topic: keywords
subject: Whistleblowing System
  topic: keywords
subject: Integrity, Ethical Behavior
  topic: keywords
subject: Fraud Prevention
  topic: keywords
creator: Rizki Ameliyani
creator: Sumarlin
creator: Namla Elfa Syariati
rights: Copyright (c) 2025 Rizki Ameliyani, Sumarlin, Namla Elfa Syariati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-25
publication date: 2025-06-25
starting page: 13
ending page: 27
doi: 10.61220/

Analisis Strategi Efektif Pengelolaan Anggaran Guna Peningkatan Kualitas Operasional Pendidikan SMKN 1 Pinrang
type: item
description: 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.
subject: Articles
  topic: section
subject: Effective Strategies
  topic: keywords
subject: Budgets And Educational Operations
  topic: keywords
creator: Dwi Utami
creator: Sri Utami
rights: Copyright (c) 2024 Dwi Utami, Sri Utami (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-09
publication date: 2024-12-09
starting page: 121
ending page: 125
doi: 10.61220/ijota.v2i2.32

Implementasi Prinsip Akuntabilitas Pada Good Corporate Governance Dalam Meningkatkan Kinerja Karyawan
type: item
description: 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. Megahpu…
subject: Articles
  topic: section
subject: Employee Performance
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: Accountability
  topic: keywords
subject: Implementation
  topic: keywords
creator: Yusi Irensi Seppa
creator: Andi Sadriani
rights: Copyright (c) 2024 Yusi Irensi Seppa, Andi Sadriani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-09
publication date: 2024-12-09
starting page: 115
ending page: 120
doi: 10.61220/ijota.v2i2.31

Pengaruh Tarif Layanan, dan Pendapatan Operasional Terhadap Profitabilitas Sebagai Intervening Variable Pada RS Bahagia
type: item
description: 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.
subject: Articles
  topic: section
subject: Cost control
  topic: keywords
subject: Service Tariffs
  topic: keywords
subject: Operational Income
  topic: keywords
subject: Profitability
  topic: keywords
creator: Adilah Rofifah Askari
creator: Endang Winarsih
creator: Sitti Zulaeha
rights: Copyright (c) 2024 Adilah Rofifah Askari, Endang Winarsih, Sitti Zulaeha (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-19
publication date: 2024-12-19
starting page: 137
ending page: 145
doi: 10.61220/ijota.v2i2.34

Pengaruh Tax Payment Gateway Pajakku Terhadap Kepatuhan Wajib Pajak Pada Perusahaan Yang Terdaftar Di KPP Pratama Makassar Selatan
type: item
description: 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.
subject: Articles
  topic: section
subject: Tax
  topic: keywords
subject: Payment Gateway
  topic: keywords
subject: E-Billing
  topic: keywords
subject: Tax Collection System
  topic: keywords
subject: Taxpayer Compliance
  topic: keywords
creator: Alya Mutia
creator: Amran
creator: Endang Winarsih
rights: Copyright (c) 2024 Alya Mutia, Amran, Endang Winarsih (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-25
publication date: 2024-12-25
starting page: 146
ending page: 152
doi: 10.61220/ijota.v2i2.35

POSISI SANKSI DAN DENDA PAJAK DALAM ISLAM PADA INDONESIA SEBAGAI NEGARA HUKUM
type: item
description: 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.
subject: Articles
  topic: section
subject: Taxes
  topic: keywords
subject: Sanctions
  topic: keywords
subject: Islamic Law
  topic: keywords
creator: Almaidah
creator: Kiki Sriwahyuni
creator: Ice Hardaningsih H
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-15
publication date: 2024-12-15
starting page: 109
ending page: 114
doi: 10.61220/ijota.v2i2.30

Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
type: item
description: 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.
subject: Articles
  topic: section
subject: Kepemilikan Institusional
  topic: keywords
subject: Umur Perusahaan
  topic: keywords
subject: Opini Audit
  topic: keywords
subject: Ukuran Perusahaan
  topic: keywords
subject: Ketepatan Waktu
  topic: keywords
creator: Nur Azizah Latif
creator: Mustakim Muchlis
creator: Raodahtul Jannah
rights: Copyright (c) 2024 Nur Azizah Latif, Mustakim Muchlis, Raodahtul Jannah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-18
publication date: 2024-12-18
starting page: 126
ending page: 136
doi: 10.61220/ijota.v2i2.33

An Idea of Taxation: The Perspective Of The Islamic Tradition
type: item
description: 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.
subject: Articles
  topic: section
subject: Tax
  topic: keywords
subject: Idea
  topic: keywords
subject: Islamic
  topic: keywords
subject: Zakat
  topic: keywords
subject: Function
  topic: keywords
creator: Siti Maisyarah Syahar
creator: Dewi Angela Kusuma Fortuna
creator: Sitti Humaerah
creator: Fadhilah Diwani Azzahra Nawir
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-08-28
publication date: 2024-08-28
starting page: 98
ending page: 108
doi: 10.61220/ijota.v2i2.27

Determinan Kecenderungan Fraud Accounting dalam Pengelolaan Keuangan Desa dengan Moralitas Inndividu sebagai Pemoderasi
type: item
description: 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.
subject: Articles
  topic: section
subject: Internal control
  topic: keywords
subject: compensation suitability
  topic: keywords
subject: organizational culture
  topic: keywords
subject: accounting fraud tendency
  topic: keywords
subject: individual morality
  topic: keywords
creator: Devi Adhana
creator: Saiful Muchlis
creator: Nur Rahma Sari
rights: Copyright (c) 2024 Devi Adhana, Saiful Muchlis, Nur Rahma Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-02
publication date: 2024-12-02
starting page: 62
ending page: 74
doi: 10.61220/ijota.v2i2.24

PENGARUH SISTEM E-FILLING, SANKSI DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN AKHLAK SEBAGAI VARIABEL MODERATING (Studi Kasus UMKM Asal Wangi-Wangi)
type: item
description: 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.
subject: Articles
  topic: section
subject: e-filling system
  topic: keywords
subject: sanctions
  topic: keywords
subject: knowledge
  topic: keywords
subject: morals
  topic: keywords
creator: Khairum Nadila Sandy
creator: Lince Bulutoding
creator: Raodahtul Jannah
rights: Copyright (c) 2024 Khairum Nadila Sandy, Lince Bulutoding, Raodahtul Jannah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-05
publication date: 2024-12-05
starting page: 75
ending page: 85
doi: 10.61220/ijota.v2i2.25

Budaya Maja Labo Dahu Dalam Konteks Kepatuhan Pajak Kendaraan Bermotor (Studi di Kantor Samsat Kabupaten Bima)
type: item
description: 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.
subject: Articles
  topic: section
subject: Budaya Maja Labo Dahu
  topic: keywords
subject: Kepatuhan Pajak Kendaraan Bermotor
  topic: keywords
creator: Endang Winarsih
creator: Khadijah Darwin
creator: Rosdiana Rosdiana
rights: Copyright (c) 2024 Endang Winarsih, Khadijah Darwin, Rosdiana Rosdiana (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-06-29
publication date: 2024-06-29
starting page: 62
ending page: 78
doi: 10.61220/ijota.v2i1.250

https://journal.lontaradigitech.com/index.php/IJOTA/article/view/509
type: item
title: 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)
description: 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.
subject: Articles
  topic: section
subject: Islamic Social Reporting
  topic: keywords
subject: Islamic Corporate Governance
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Return On Asset
  topic: keywords
creator: Reski
creator: Saiful Muchlis
creator: Namla Elfa Syariati
rights: Copyright (c) 2024 Reski, Saiful Muchlis, Namla Elfa Syariati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-12
publication date: 2024-12-12
starting page: 86
ending page: 97
doi: 10.61220/ijota.v2i2.26

Analisis Persamaan dan Perbedaan ‘Usyur Terhadap Bea Cukai yang Diterapkan di Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: Bea Cukai
  topic: keywords
subject: Iuran
  topic: keywords
subject: Syariat Islam
  topic: keywords
subject: Perdagangan
  topic: keywords
subject: Usyur
  topic: keywords
creator: Annisa Paramaswary Aslam
creator: Sunarti
creator: Marsina
creator: Eka Febriyanti
rights: Copyright (c) 2024 Annisa Paramaswary Aslam, Sunarti, Marsina, Eka Febriyanti (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-08-30
publication date: 2024-08-30
starting page: 48
ending page: 52
doi: 10.61220/ijota.v2i1.245

Analisis Komparasi Sistem Perpajakan, Zakat di Indonesia dengan Sistem Jizyah Menurut Islam, Pada Sistem Moneter
type: item
description: 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.
subject: Articles
  topic: section
subject: Jizyah
  topic: keywords
subject: Islam
  topic: keywords
subject: Konsep
  topic: keywords
subject: Pajak
  topic: keywords
subject: Zakat
  topic: keywords
creator: Annisa Paramaswary Aslam
creator: Nur Afirah
creator: Dwi Sahra
creator: Muh. Alif
rights: Copyright (c) 2024 Annisa Paramaswary Aslam, Nur Afirah, Dwi Sahra, Muh. Alif (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-08-30
publication date: 2024-08-30
starting page: 28
ending page: 34
doi: 10.61220/ijota.v2i1.246

Analisis Pemahaman Masyarakat Mengenai Konsep Perpajakan Terhadap Kesadaran Wajib Pajak dalam Membayar Pajak Berdasarkan Syariat Islam
type: item
description: 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.
subject: Articles
  topic: section
subject: Kesadaran Wajib Pajak
  topic: keywords
subject: Membayar Pajak
  topic: keywords
subject: Syariat Islam
  topic: keywords
creator: Fajriani Azis
creator: Andi Fatimah Aisyah M. Noor
creator: Ririn Angriani
creator: Engryarto Abriawan
rights: Copyright (c) 2024 Fajriani Azis, Andi Fatimah Aisyah M. Noor, Ririn Angriani, Engryarto Abriawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-08-30
publication date: 2024-08-30
starting page: 53
ending page: 61
doi: 10.61220/ijota.v2i1.247

Perspektif Tradisi Islam terhadap Konsep Pajak
type: item
description: 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.
subject: Articles
  topic: section
subject: Fungsi
  topic: keywords
subject: Islam
  topic: keywords
subject: Konsep
  topic: keywords
subject: Pajak
  topic: keywords
subject: Zakat
  topic: keywords
creator: Fajriani Azis
creator: Siti Maisyarah Syahar
creator: Dewi Angela Kusuma Fortuna
creator: Sitti Humaerah
creator: Fadhilah Diwani Azzahra Nawir
rights: 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
date: 2024-08-30
publication date: 2024-08-30
starting page: 35
ending page: 47
doi: 10.61220/ijota.v2i1.248

Penerapan Konsep Good Corporate Governance Dalam Meningkatkan Nilai Perusahaan
type: item
description: 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.
subject: Articles
  topic: section
subject: Good Corporate Governance
  topic: keywords
subject: Values
  topic: keywords
subject: Company
  topic: keywords
creator: Yusi Irensi Seppa
rights: Copyright (c) 2024 Yusi Irensi Seppa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-08-30
publication date: 2024-08-30
starting page: 6
ending page: 11
doi: 10.61220/ijota.v2i1.241

Peran Program Pelatihan Terhadap Kinerja Karyawan Pada PT. Telkom Akses Makassar
type: item
description: 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.
subject: Articles
  topic: section
subject: Roles
  topic: keywords
subject: Programs
  topic: keywords
subject: Training
  topic: keywords
subject: Performance
  topic: keywords
subject: Employees
  topic: keywords
creator: Yusi Irensi Seppa
rights: Copyright (c) 2024 Yusi Irensi Seppa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-08-30
publication date: 2024-08-30
starting page: 1
ending page: 5
doi: 10.61220/ijota.v2i1.243

Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating
type: item
description: 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.
subject: Articles
  topic: section
subject: competence of human resources
  topic: keywords
subject: internal control system
  topic: keywords
subject: organizational commitment
  topic: keywords
subject: regional financial management accountability
  topic: keywords
subject: SKPD
  topic: keywords
creator: Alim Azhari Muttaqien
creator: Jamaluddin Majid
creator: Nur Rahma Sari
rights: Copyright (c) 2024 Alim Azhari Muttaqien, Jamaluddin Majid, Nur Rahma Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-08-30
publication date: 2024-08-30
starting page: 12
ending page: 27
doi: 10.61220/ijota.v2i1.249

ADA APA DENGAN FINANCIAL DISTRESS?
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Bankruptcy
  topic: keywords
subject: Financial Management
  topic: keywords
subject: Financial Crisis
  topic: keywords
subject: Financial Risk
  topic: keywords
creator: Karmila
creator: Nursapriana
rights: Copyright (c) 2023 Karmila, Nursapriana (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 103
ending page: 114
doi: 10.61220/ijota.v1i2.2023c2

Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia?
type: item
description: 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.
subject: Articles
  topic: section
subject: Audit
  topic: keywords
subject: Quality
  topic: keywords
subject: System
  topic: keywords
subject: Information
  topic: keywords
creator: Nabila Fildzah Syakirah Sabriady
creator: Nurul Arida Syuhada
creator: Andi Shahrani Awalya
rights: Copyright (c) 2023 Nabila Fildzah Syakirah Sabriady, Nurul Arida Syuhada, Andi Shahrani Awalya (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 91
ending page: 102
doi: 10.61220/ijota.v1i2.2023c1

Penerapan Pajak Pertambahan Nilai (PPN) Terhadap Transaksi E-Commerce Di Indonesia
type: item
description: The aim of this research is to assess Indonesia's capability to increase government revenues through tax revenues from e-commerce transactions. The analytical method used is a metasynthesis of findings in qualitative research on tax compliance. The results of this research show that understanding VAT on transactions also has an important role in the financial education of the younger generation. With a deeper understanding of these obstacles, the government and related parties can design strategic policies and education to increase compliance and ensure the implementation of VAT for e-commerce trade. The government must provide clear information to all people in Indonesia about the purposes and benefits of using VAT in online activities to encourage their participation and compliance. Overall, the success of VAT e-commerce is not only related to tax collection, but also national development, education and financial improvement, not just sustainable food. By fully understanding these barriers, governments and related organizations can create effective policies and training strategies to ensure the fulfillment and success of e-commerce VAT.
subject: Articles
  topic: section
subject: VAT
  topic: keywords
subject: E-Commerce
  topic: keywords
subject: Understanding
  topic: keywords
creator: Alifah Hanif Syakirah
creator: Andi Reski Ananda Putri
creator: Nur Azizah
rights: Copyright (c) 2023 Alifah Hanif Syakirah, Andi Reski Ananda Putri, Nur Azizah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-29
publication date: 2023-12-29
starting page: 177
ending page: 194
doi: 10.61220/ijota.v1i2.2023d9

Penerapan Voluntary Disclosure Dalam Meningkatkan Kepatuhan Wajib Pajak
type: item
description: This research aims to examine voluntary disclosure in increasing taxpayer compliance. The method used as an analytical tool is a metasynthesis of a number of findings in qualitative research regarding voluntary disclosure in increasing tax compliance. The results of this research explain that the voluntary disclosure program is able to increase taxpayer compliance through several benefits that will be obtained or felt by taxpayers when participating in the voluntary disclosure program. These benefits are in the form of taxpayers being guaranteed to be free from administrative sanctions and data protection that the disclosed asset data cannot be used as a basis for investigation, inquiry or criminal prosecution against the taxpayer. This is what will encourage taxpayers to participate in the voluntary disclosure program by voluntarily disclosing tax obligations that have not been fulfilled.
subject: Articles
  topic: section
subject: Tax
  topic: keywords
subject: Accountant
  topic: keywords
subject: Disclosure
  topic: keywords
subject: Taxpayer
  topic: keywords
creator: Amelia Lestari
creator: Nabilah Ifawani
creator: A.Dwy Juasnita
rights: Copyright (c) 2023 Amelia Lestari, Nabilah Ifawani, A.Dwy Juasnita (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-29
publication date: 2023-12-29
starting page: 155
ending page: 176
doi: 10.61220/ijota.v1i2.2023d8

Ada Apa Dengan Profesi Akuntan di Era Transformasi Digital?
type: item
description: What's Happening to the Accounting Profession in the Era of Digital Transformation? This research aims to find out how the accounting profession is experiencing technological transformation in the digital era. The method used by the analytical tool is a metasynthesis of a number of qualitative studies on the current condition of the accounting profession. The results of this research provide a new view regarding the obstacles, advantages, challenges and opportunities faced by the accounting profession in the digital era. Accountants face barriers regarding the use of technology, which involves adapting their skills and experience. The challenges in implementing this technology include technical aspects, skills, ethics and data security of accountants. The application of automation technology brings a number of conveniences in increasing efficiency, accuracy and other conveniences for accountants. The opportunity presented in this transformation is to make the work of accountants easier and more efficient, but it also poses a threat of accountants being replaced by technology.
subject: Articles
  topic: section
subject: Accountant
  topic: keywords
subject: Transformation
  topic: keywords
subject: Digital
  topic: keywords
creator: Muh. Achsan Maulana
creator: Baso Ahmad Fajar
creator: Nurfadillah Annisa Arifin
rights: Copyright (c) 2023 Muh. Achsan Maulana, Baso Ahmad Fajar, Nurfadillah Annisa Arifin (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-29
publication date: 2023-12-29
starting page: 139
ending page: 154
doi: 10.61220/ijota.v1i2.2023d7

Penerapan Proses Transformasi Dalam Kegiatan Produksi Untuk Memaksimalkan Laba Pada PT. MIROTA KSM
type: item
description: A series of company production activities to be able to produce quality products through the process of transforming input into output is important to receive good attention, handling and control from the company so that it can provide the best benefits and the resulting company profits can also be maximized so that it can benefit the company. This research aims to find out how to implement the transformation process in production activities to maximize profits at PT. Mirota KSM. The type of research used is qualitative with a descriptive approach. Data collection techniques include semi-structured interviews and observations as well as visiting companies directly. The research results show that the process of transforming input into output in the manufacture of dairy products such as Lactona in principle goes through 3 stages, namely the preparation stage, the mixing stage and the packaging stage. The transformation process combines input or company resources to support the creation of production output. Good quality products produced from a series of production processes will increase product demand so that sales increase and company profits are maximized and can benefit the company.
subject: Articles
  topic: section
subject: Transformation
  topic: keywords
subject: Input
  topic: keywords
subject: Output
  topic: keywords
subject: Production
  topic: keywords
subject: Profit
  topic: keywords
creator: Yusi Irensi Seppa
rights: Copyright (c) 2023 Yusi Irensi Seppa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-04
publication date: 2023-12-04
starting page: 134
ending page: 138
doi: 10.61220/ijota.v1i2.2023d5

Prosedur Dalam Penetapan Harga Produk Pada PT. Mirota KSM
type: item
description: For every company that produces products, whether goods or services, it has a social goal and seeks profit and maintains the continuity of its business amidst competition. To achieve these company goals requires good coordination of all existing management functions. One thing that companies need to pay attention to in order to be able to compete amidst increasingly fierce business competition is good procedures in setting prices. Good and appropriate procedures for setting prices at PT Mirota KSM need to be carried out so that having appropriate pricing procedures can help the company to survive in the midst of market competition because price is a component that has a direct influence on the company's profit level. This research aims to determine the procedural steps in determining product prices at PT. Mirota KSM. The type of research used is qualitative research by describing phenomena and facts. Data was obtained from observations and interviews during industrial visit activities carried out. Based on research on procedures for determining product prices at PT. Mirota KSM can be concluded that there are six procedural steps for setting prices that can be taken into consideration by companies in developing policies in setting prices for their products, including: choosing a price target, determining demand, estimating costs, analyzing competitors' offers and prices, choosing a pricing method, and choose the final price.
subject: Articles
  topic: section
subject: Procedure
  topic: keywords
subject: Determination
  topic: keywords
subject: Price
  topic: keywords
subject: Product
  topic: keywords
subject: Profit
  topic: keywords
creator: Yusi Irensi Seppa
rights: Copyright (c) 2023 Yusi Irensi Seppa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-03
publication date: 2023-12-03
starting page: 105
ending page: 109
doi: 10.61220/ijota.v1i2.2023d2