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Contact Name
Novianita Rulandari
Contact Email
novianita16001@mail.unpad.ac.id
Phone
+6281289935858
Journal Mail Official
-
Editorial Address
Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
Ilomata International Journal of Tax and Accounting
ISSN : 27149838     EISSN : 27149846     DOI : -
Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.
Articles 12 Documents
Internal Control Analysis towards the Accounts Receivable Accounting System at STIAMI Institute Iin Andrayanti
Ilomata International Journal of Tax and Accounting Vol 1 No 1 (2019): October 2019
Publisher : Ilomata International Journal of Tax and Accounting

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Abstract

This research aims to reveal how internal control of the accounts receivable system, obstacles faced on the internal control applied, and the endeavors made to reduce it at STIAMI Institute. This research use descriptive-analytical methods to determine the implementation of internal control and account receivable system. Based on the result of the research, internal control towards the account receivable accounting system implemented on STIAMI is quite efficient, indicated by the independence of the audit committee or the internal supervisory unit (ISU) in which are right under the head of STIAMI auspices. In addition, STIAMI's management has applied basic concepts and principles of internal control. In STIAMI internal control activities, it is better to enforce the functions and centralization of the online system so that the operations and financial statement presentation can run effectively and efficiently.
Analysis of Increase in Non-Taxable Income (NTI) in relation with Implementation of Equality Principles and Taxation Base Principles Jonrisman Sinaga; Machfud Sidik
Ilomata International Journal of Tax and Accounting Vol 1 No 1 (2019): October 2019
Publisher : Ilomata International Journal of Tax and Accounting

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Abstract

This research discussed an increase of non-taxable income that expected to be able to step-up the purchasing power, especially in consumption. Increase on non-taxable income which applies has not reflected the equality principle in taxation like what people feel, where non-taxable income has not touched the sense of equality. It becomes a dilemma to the government for expanding the taxation base by increasing non-taxation income. Increase in non-taxable income can reduce the taxation base. Practice in Simplicity or Easy of Tax Administration concept make the application on equality principle in taxation is not maximal, because non-taxation income equalizes all taxpayers? ?rich nor poor, sick nor health, and citizens who are on education. Implementation of this concept is inseparable from taxpayer database condition which based on Identity Number that has not beneficial. Increase of non-taxable income also decreases the Tax Revenue Article 21 where the revenue decreased by 4.65% in 2016. Increase in non-taxable income is expected to boost the purchasing power of citizen, hence demand on goods and service will increase. With the increase of demand, production to absorb the employment that becomes the object of Non-Taxable Income Article 21.
Factors That Influence MSME Taxpayers' Willingness to Pay Tax After the Implementation of the Government Rules Number 23 of 2018 Ratih Kumala
Ilomata International Journal of Tax and Accounting Vol 1 No 1 (2019): October 2019
Publisher : Ilomata International Journal of Tax and Accounting

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Abstract

Tax extensification and intensification are one of the government's way of improving tax revenue. Therefore, revenue officers are required to be active, as well as the taxpayers' awareness and willingness. The deficiency of willingness to pay taxes is inseparable from the lack of knowledge, understanding, service, and financial condition of taxpayers and is one of the factors that hinder taxpayer awareness in carrying out their tax obligations. This study aims to analyze the effect of tax awareness, knowledge and understanding of taxation rules, service quality, and financial conditions on the taxpayer readiness of individual income taxpayers. The population used in this study are the taxpayers of BOLU Online Business Community SMEs. The sample used was 100 respondents. The result of this study indicates that the awareness of paying taxes and the quality of service do not significantly influence the willingness to pay taxes. In contrast, knowledge and understanding of tax regulations and financial conditions have a positive influence on taxpayers' willingness to pay.
Analysis on Exchange of Information (EOI) to Increase the Quality of Investigation on Beneficial Owner Dispute (BO) According to Verdict of Tax Court from 2013 to 2015 in Directorate of Objection and Appeal Rudi Hartasetiadi; Machfud Sidik
Ilomata International Journal of Tax and Accounting Vol 1 No 1 (2019): October 2019
Publisher : Ilomata International Journal of Tax and Accounting

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Abstract

Based on the research of Taxpayer who has done a cross-jurisdiction transaction, known that taxpayers have done several transactions with Tax Heaven country corporation. One of the goals of the transaction is to take advantage of the gap on Tax Treaty /P3B to achieve treaty benefit. Tax auditing is a tool to ensure that the party who received the income in treaty partner countries is the Beneficial Owner (BO) thus there will be no misused of P3B/treaty abuse. Exchange of Information (EOI) is a tool for gaining information, evidence, and/or explanation to gain a conviction of who are truly received the benefit. Considering the importance of quality of investigation to appeal in Tax Court, it is interesting to review about the usage of Exchange of Information (EOI) to increase the quality of tax investigation of BO dispute, in this case, Directorate of Objection and Appeal. In arranging this research, researchers used a qualitative approach considering the focus of research is the usage of EOI on the investigation which has many factors and not monocausal means there is no one single cause from social reality.   This research intends to know the use of EOI in increasing quality of tax auditing if it is reviewed from Tax Court verdict, supporting entities and the efforts which support the use of EOI in increasing the investigation of beneficial owner dispute. The result of this research explains that EOI usage to increase the quality of tax auditing of beneficial owner dispute has not been maximal or still low if it is assessed from the Tax Court verdict which DGT's percentage of losing verdict is higher than winning verdict. Factors that contributes the usage of EOI in increasing the quality of examination is human resource, which have good quality and quantity of examiner,  competent database system and good obedience of taxpayers, good technique of examining, clear and not misinterpreted rules of BO and EOI, good cooperation between partner country, good coordination and support in internal unit of DJP. Meanwhile, entities that could obstruct usage of EOI in increasing investigation quality of beneficial owner dispute is the human resource, which means that investigation quality that has to be increased and quantity of the investigators that are not sufficient. Directorate General of Taxes not yet has competent database, low obedience of taxpayers, absence of rules about Investigation Technique about beneficial owner dispute, limited period of investigation, different interpretations from judges, inchoate and unclear information in EOI, answers of EOI request that has not fulfilled by cooperating countries and unclear and weak rules about beneficial owner
The Influence of Account Receivable for Inventory of Income before Tax Meilani, Meilani; Pandoyo, Pandoyo
Ilomata International Journal of Tax and Accounting Vol 1 No 1 (2019): October 2019
Publisher : Ilomata International Journal of Tax and Accounting

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Abstract

This research aims to understand the influence of account receivable?s variable simultantly or partially and Inventory of Income before tax from Multi Sarana Persada Inc. in research period 2012-2015. The test was using Multiple Regression Analysis. The result shows that account receivable?s variable simultantly and inventory have an effect on income before tax. Account receivable?s variable has a significant effect on income before tax. However, the inventory?s variable does not affect  income before tax.
THE AWARENESS AND COMPLIANCE ANALYSIS TAXPAYER IDENTIFICATION NUMBER Suherman, Jajang
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): March 2020
Publisher : Ilomata International Journal of Tax and Accounting

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Abstract

This article aims to determine the awareness and compliance of the taxpayer Identification number (NPWP). This article also discusses obstacles in obtaining the NPWP ownership. The research was conducted using qualitative descriptive research methods. To obtain the data, researchers observe, document studies and interviews to informant, the officers and staff of STIMLOG. Based on the results of the research, NPWP ownership has not been done effectively. Some obstacles encountered, that is for the employees do not remain to think that not always work in STIMLOG, so that ownership of NPWP is less concerned. The recommendations given to solve such problems need to involve the Tax Office, Foundation, STIMLOG, and need to be socialized both to the permanent officer and the permanent employees in order to have a NPWP.
THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS (AIS), LEADERSHIP STYLE, MOTIVATION, AND WORKING THE ENVIRONMENT ON THE EMPLOYEE’S PERFORMANCE AT BADAN KEUANGAN DAERAH (BKUD) REGENCY SEMARANG Dyah Pramesti Nur Azizah; Mohamad Hasanudin; Toni Hartono
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): March 2020
Publisher : Ilomata International Journal of Tax and Accounting

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Abstract

This study aims to determine whether the Accounting Information System, Leadership Style, Motivation, and Work Environment together have a significant effect on the Performance of Employees at Badan Keuangan Daerah (BKUD) Kabupaten Semarang. Samples that met the criteria in this study were 65. The analysis used is multiple regression analysis preceded by a classic assumption test consisting of the normality test, multicollinearity test, and heteroscasticity test. While hypothesis testing is done using the F test and t test. The results of data analysis or regression results indicate that partially the Accounting Information System, Leadership Style, Motivation, and Work Environment influence employee performance. Simultaneously the Accounting Information System, Leadership Style, Motivation, and Work Environment contributed 84.6% of the effect on the level of the dependent variable, namely employee performance.
EXPECTATIONS AND STANDARDS FOR ACCOUNTING PROFESSIONS AND IMPLICATIONS IN THE LEARNING PATTERN IN INDUSTRIAL 4.0 Iman Supriadi; Kusuma Adi Rahardjo; Miya Dewi Suprihandari
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): March 2020
Publisher : Ilomata International Journal of Tax and Accounting

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Abstract

This paper talks about the impact from the commercial transformation 4.0 on accounting scientific research and accounting education and learning patterns. The commercial transformation can be turbulent and make development throughout accounting scientific research and designs from accounting knowing or education and learning in the future. To ensure that the adjustment needs from accounting professionals and trainees that are taking accounting research studies are required to have the ability to instantly adapt to the instructions from modifications in market 4.0 that are currently operating. It?s anticipated that accounting will modification to "huge information" based upon accounting innovation, consisting of automation from journaling and monetary coverage. Besides, using Synthetic Knowledge will be huge in analysis monetary declarations and examining the behavior from companies or business. Consequently, this impacts the knowing patterns from representing trainees that will place much more focus on grasping info systems regarding the real truth from business globe
A REVIEW ON FRAUD RESEARCH : A STUDY OF VOTE COUNT Yeni Priatnasari; Widagdo, Ari Kuncoro; gantyowati, Evy
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): March 2020
Publisher : Ilomata International Journal of Tax and Accounting

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Abstract

This study was aimed to conduct a literature study on research related to fraud. The research method used is to use the literature study method by using the vote counting model. This research would identify papers relating to fraud that have been obtained from various existing databases. Next, the researcher classified the paper by classifying the focus of research at the paper stage in fraud prevention, detection, investigation or remediation. The results of this study were recommendations for researchers, in terms of what is still open as material in research related to fraud
HOW TO ALIGN MANAGEMENT COMMITMENTS TO THE SUCCESSFUL IMPLEMENTATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS IN MANAGER DECISION MAKING Lesi Hertati; Otniel Safkaur; Aoron M. Simanjuntak
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): March 2020
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Abstract

This study investigates the effect of management commitment on the successful application of management accounting information systems and their implications for manager decision making. The unit of analysis in this study is the functional unit in Small and Medium Enterprises in Indonesia. This research also implies that the responsiveness of organizations to the successful implementation of management accounting information systems is very important not only for internal and external but for the organization itself in building a sustainable corporate image, and successes that enhance organizational reputation and manager's understanding of financial and non-financial information. finance is in line with the increasing commitment of the management in the company. Furthermore, this study states that management commitment influences the success of management accounting information systems and their implications for manager decision making. The Lisrel SEM modeling results confirm that management's commitment to the success of management accounting information systems and their implications for managerial decision making have a significant effect.

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