Ilomata International Journal of Tax and Accounting
Not a member yet
246 research outputs found
Sort by
The Influence of Gotong Royong Culture on the Use of Accounting Information Systems Mediated by Perception of Usefulness and Perception of Ease of Use
Full text linkSiskeudes, which is a village financial system implemented by the local government to record and report transactions for accountability of the use of village funds, is important for village officials to be accountable for its implementation. This system is expected to provide effective information to villagers. This study aims to test and analyze the influence of cooperation culture, perception of usefulness, and perception of ease of use on the use of Accounting Information Systems (AIS); as well as the indirect influence of cooperation culture on the use of AIS mediated by perception of usefulness and perception of ease of use. This study investigated 10 villages sampled from the Ungaran Timur District, Semarang Regency. Ungaran Timur District was selected because the characteristics of the village are still closely related to the culture of cooperation. The required data were collected by a survey using a questionnaire. The collected data were analyzed using the partial least squares (PLS) Smart 2.0 M3 analysis tool. The results of the study demonstrate that the culture of cooperation influences the perception of usefulness, ease of use, and the use of AIS. Likewise, the perception of the usefulness of AIS affects the use of AIS, except for the ease of use factor
The Impact of the Covid-19 Pandemic on SMEs in BRICS Economies: Current Findings and Future Research Opportunities
No full textThe COVID-19 pandemic has significantly and adversely influenced the operations of small-to-medium enterprises (SMEs) worldwide. Even though SMEs are associated with a unique traditional set of non-financial and financial challenges, the COVID-19 calamity shock has been harsh and extensive across SMEs in BRICS countries (Brazil, Russia, India, China, and South Africa), which are the fastest growing major emerging economies. This study examines the influence of the COVID-19 catastrophe on SMEs in BRICS countries and opportunities for future research. A systematic literature review is employed and twenty-six research articles are analysed to answer the research question of interest. The study results indicated that the pandemic affected innovative operational approaches of SMEs, exposed SMEs to financial challenges, influenced SME and stakeholder confidence, threatened the very survival of most SMEs, delayed the resumption of work in SMEs, and influenced market demand and supply and consumption. Further, the study results revealed that the analysis of the influence of the COVID-19 pandemic on SMEs in BRICS nations has some distinctive and uncharted areas since this research field has a reasonably short history. These findings carry significant implications for SMEs by advocating for the introduction of policy initiatives that boost capacity building and encourage work resumption in SMEs during crisis periods
Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach
No full textThis research investigated the impact of tax avoidance, firm size, and profitability on the F-Score as a measure of Fraudulent Financial Reporting (FFR) in Indonesian state-owned enterprises (BUMN). The use of the Beneish M-Score to detect fraud is not new, but applying it in the context of BUMN provides more insight into the level of honesty among government-linked businesses. The study utilizes secondary data from the annual financial statements of BUMN for the years 2019 to 2023 and employs multiple linear regression to examine the relationships among variables. The results indicated that tax avoidance exerts a positive and significant influence on FFR. It was implied that elevated levels of tax avoidance may enhance the probability of financial misstatement. On the other hand, the size and profitability of a company do not have a big impact on FFR. These results validate that tax evasion may serve as a preliminary indicator of possible financial reporting fraud. This study offers a contextual contribution to the Indonesian SOE sector and underscores the necessity of fortifying the theoretical framework that connects tax behavior to financial reporting errors. This study also offers practical recommendations for policymakers to enhance internal control systems and improve the transparency of taxation strategies for state-owned enterprises (SOEs)
Does Exchange Rate Influence Trade Balance in Nigeria (1986-2022)?
No full textDue to trade balance disparities and the recession in numerous African nations, exchange rate discourse has recently gained prominence throughout the continent. Because of their high reliance on imports and limited production capacity, developing nations find it challenging to create enough foreign money to fund imports, which means that the exchange rate has an impact on their trade balance. Sequel to this, this paper examines the effect of exchange rate on trade balance in Nigeria between 1986 and 2021. Using ARDL methodologies, this study shows that exchange rates have a significant impact on trade balance, highlighting its critical role in the international finance of the country. The study recommends A policy that aims to depreciate the Nigerian exchange rate to improve the TrB can be advocated because the results indicate that a depreciation of the currency may have a positive impact on the TrB over the long term. However, this recommendation to devalue the Naira shouldn't be so drastic as to negatively impact the importation of capital goods that are vital to the expansion and development of the Nigerian economy
Political Connections and Real Earnings Management: The Moderating Role of Family Ownership and Audit Quality in Indonesian Manufacturing Firms
Full text linkThis study investigates how political connections influence real earnings management (REM) in Indonesian manufacturing firms, considering the moderating roles of family ownership and audit quality. Using panel data regression on financial statements from companies listed on the Indonesia Stock Exchange (2020–2022), the results show that political connections do not significantly affect abnormal production costs, but they do increase REM, especially through operating cash flows and discretionary expenditures. The impact of political connections on REM is stronger in family-owned firms, particularly regarding discretionary spending. High audit quality, measured by the presence of Big Four auditors, reduces REM related to production costs but has a limited effect on cash flows and discretionary expenditures. These findings support agency theory, highlighting the need for increased external monitoring and transparency. Theoretically, this study contributes to understanding the interaction between political ties, family ownership, and audit quality in shaping earnings management behavior. Practically, the results suggest that regulators and investors should pay closer attention to politically connected, family-owned firms due to their higher risk of earnings manipulation
The Impact of Investment Decisions, Funding Strategies, and Financial Performance on Firm Value: The Moderating Role of GCG
Full text linkThis study aims to analyze the impact of investment decisions, funding strategies, and financial performance on firm value in the Indonesian banking sector, while examining the moderating role of Good Corporate Governance (GCG) using Moderated Regression Analysis (MRA). Data were collected from banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023 through purposive sampling. The analysis was conducted using MRA to examine the relationships between the independent variables (investment decisions, funding strategies, and financial performance), the dependent variable (firm value), and the moderating interactions of GCG. The results show that investment decisions have an effect but are not significant on firm value, while funding strategies and financial performance have a significant influence. The key finding from the moderation analysis reveals that GCG strengthens the relationship between financial performance and firm value. However, GCG fails to moderate the relationship between investment decisions and firm value, as well as between funding strategies and firm value. The implications of this study emphasize the importance of implementing GCG to enhance firm value through optimizing funding strategies and improving financial performance. For practitioners, these findings encourage the integration of GCG principles into financial decision-making. At the same time, for regulators, the results can serve as a basis for formulating policies that support better GCG implementation in the banking sector. For academics, this research provides a foundation for further studies on factors influencing firm value and the role of GCG across various industrie
The influence of Accrual Quality, Accounting Conservatism and Debt Maturity on Investment Efficiency: The influence of Accrual Quality, Accounting Conservatism and Debt Maturity on Investment Efficiency
No full textABSTRACT: A company's investment decisions and their results determine a company's future cash flows and profitability and have a profound effect on a company's long-term survival and growth. Investment optimization must be made because it is the most important responsibility of management and a fundamental problem in corporate finance. A company's investment decisions and their results determine the company's future cash flow and profitability and have a profound effect on the company's survival, appropriate long-term growth and achieving investment efficiency in the company. This research aims to examine the accrual quality, accounting concervatime and debt maturity on investment efficiency. This test was carried out in a regression manner on manufacturing companies in Indonesia and the sample size was 132 out of 174 populations that met the criteria during the 2019 to 2021 fiscal period. The results show that the results of testing the quality of financial reports with Accrual Quality have a positive effect on investment efficiency, indicating that the quality of financial reports a higher source of information and will reduce asymmetric information thereby increasing investment efficiency And also debt maturity does does not have a significant effect on investment efficiency, because the cash flow that would otherwise be desirable to invest must ultimately be spent on debt maturity which is quite high
Keywords: Accrual Quality, Accounting Concervatism and Debt Maturity on Investment Efficien
Transformation Of Dgt Tax Intelligence in Coretax
Full text linkThrough Tax Reform Volume III, the Directorate General of Taxes (DGT) introduced the Tax Administration Core System (SIAP) or Coretax which aims to revolutionize the tax administration process to increase tax revenue and taxpayer compliance. This study aims to explore changes in the tax intelligence business process, one of the business processes in Coretax. This study is an exploratory study conducted by digging up in-depth information from 14 respondents who are business process owners, users of intelligence reports, and strategic leaders to be then compared with its implementation at the Australian Taxation Office. The study results indicate that the Coretax Application has excellent potential to produce actionable intelligence, namely the results of intelligence activities that are relevant, contextual, and can be used immediately. For this reason, intensive training is needed regarding the application and additional features to increase the effectiveness of the application, data integration to accelerate the exploration of taxpayer potential and ensure the relevance of the information presented, as well as continuous updates to the Coretax Application to face the dynamics of the global economy and technology
Trade openness and Economic Growth: An empirical analysis from Nigeria
No full textWith a focus on trade openness, interest rates, exchange rates, and foreign direct investment, this study investigates the relationship between trade openness and economic growth in Nigeria between 1986 and 2021. Many observers believe that nations with poor infrastructure are unable to maintain sustained economic growth, particularly when trade openness is hampered by several obstacles. Even though trade liberalization has been extensively studied, few studies thoroughly examine how these factors collectively affect Nigeria's economic growth now, especially over a wide range of data. Using ARDL methodologies, this study shows that trade openness has a significant impact on economic growth, highlighting its critical role in the economy. The study demonstrates that trade openness and foreign direct investment significantly affect economic growth. These revelations improve understanding of the role macroeconomic analysis plays in economic growth and strategic economic management issues
Political Connections, Business Groups, and Firm Value in Indonesia: English
No full textThis study examines the impact of politically connected board directors on firm value, with business group affiliation serving as a moderating variable, focusing on Indonesian manufacturing firms. Drawing on agency theory and resource dependence theory, the research analyzes 318 observations from 106 listed companies between 2020 and 2022. Tobin’s Q is used as a measure of firm value. The findings reveal that political connections alone do not significantly influence firm value (PCBOD = 0.421, PCBOD2 = 0.106), but their effect becomes positive and significant when moderated by business groups (PCBOD×BG = 0.006, PCBOD2×BG = 0.007). This implies that business group structures, particularly in family-controlled firms, can enhance the strategic value of political ties. The study is limited by its broad classification of political connections, without distinguishing their type or depth. Future research should examine more specific political affiliations and consider political dynamics across sectors