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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Ilomata International Journal of Management EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan West Science Jurnal Terobosan Peduli Masyarakat (TIRAKAT) Technopreneurship and Educational Development Review (TENDER)

Ahmad Junaidi

Institut Ilmu Sosial dan Manajemen STIAMI

Author-ID : 3362718

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 14 Documents Claim Missing Document

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Articles

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Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors Sunarmin Sunarmin; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

Auditor is an accounting profession that is expected to be able to produce audit report products that can be accepted by both internal and external companies. The audit report must be existence and accuracy, completeness, rights and obligations, valuation or allocation, presentation and disclosure. To achieve this, several measuring tools are needed on how to determine the level of good auditor performance. The performance of professional auditors and having performance and broad insight will produce report products that can be accounted for and have reliable financial report functions and information. The research method used in this research is to use literature review, a systematic, explicit and reproducible method to identify, evaluate and synthesize research works and ideas that have been produced by researchers and practitioners. The results of this study can be concluded that good governance, audit structure, role conflict, role ambiguity, understanding of good governance, task complexity, have no effect on auditor performance. While organizational commitment, leadership style, professional training, competence, Locus of Control, and Auditor Integrity affect the performance of the auditor. For professional skepticism and audit knowledge, it turns out to have a positive and significant influence on the indications of regional loss findings.

Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion Chairil Anwar Pohan; Notika Rahmi; Pebriana Arimbhi; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been fulfilled by partner countries, resulting in data provided by partner countries cannot be used by the Indonesian tax authorities. However, the performance of AEoI has not yet provided optimal results in increasing tax revenue, especially in 2020, its progress has been hampered by the Covid 19 Pandemic. On the other hand, Directorate General of Taxation (DGT) still has obstacles. There are four obstacles and challenges in AEoI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the "Common Transmission System (CTS).

The Effect of Taxpayer Awareness, Understanding’s Knowledge of Taxation on Compliance of Small and Medium Micro Business Taxpayers at Pratama Tax Service Office Cibitung Agus Subagiyo; Siti Nurbaity; Khikmatul Islah; Rudianto Hermawan; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

The number of small and micro business taxpayers at the Cibitung Pratama Tax Office from year to year after the increase, but the high increase in the number of taxpayers is not directly proportional to the increase in taxpayer compliance in paying and notifying the tax. The purpose of this research is to recognize the influence of understanding, the description and knowledge of taxpayers on the compliance of small and medium-sized micro business taxpayers at KPP Pratama Cibitung. The population in this research is a small intermediate micro business taxpayer registered at KPP Pratama Cibitung. The procedure for taking illustrations in this research uses accidental sampling, on the contrary, the collection of information through the questionnaire method. The illustrations used in this research are 100 respondents. In this research, hypotheses are tested using multiple linear regression analysis. The results of this research display that understanding, descriptions, and knowledge of taxpayers regarding partial taxation influence the compliance of small and medium-sized micro business taxpayers in the Cibitung Pratama Tax Office.

Analysis of Financial Health Level Using the Z-Score (Altman) Method in Transportation Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period Ahmadi Aidi; Tri Wahyudi Setiawan; Ahmad Junaidi; Agus Budiwaluyo; Redjeki Agoestyowati
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

This study aims to determine the company's financial condition based on the Altman (Z-Score) method and the effect of the ratio of Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before interest and tax to Total Assets and Market Value of Equity to Book Value of Debt on the company's financial soundness (Altman Z-score). The population in this study is the transportation sector listed on the Indonesia Stock Exchange for the period 2019-2021. Sampling in this study was to use the purposive sampling method so as to obtain a sample of 36 from 12 companies. The data used in this study is the company's annual financial statements obtained from the Indonesia Stock Exchange. The data is then grouped and entered into the Altman Z-score formula and analyzed using the multiple linear regression method using the SPSS version 23 program. The results from the Altman Z-score show that in 2019 there were 5 companies in good health, 4 companies in an emergency (grey area) and 3 companies in a potentially bankrupt condition. In 2020 there are 6 companies in good health, 4 companies in an emergency (grey area) and 2 companies in a potentially bankrupt condition. In 2021 there are 6 companies in good health, 3 companies in an emergency (grey area) and 3 companies in a potentially bankrupt condition. Meanwhile, the results of the analysis test show that the variables Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Tax to Total Assets and Market Value Of Equity to Book Value Of Debt, individually and jointly significant effect the level of financial health of the company (Altman Z-score).

Co-Authors Abdul Muslim Achmad Choerudin Agus Budiwaluyo Agus Subagiyo Ahmadi Aidi arjang Chairil Anwar Pohan Endang Supriyadi Fantini, Endah Hendy Tannady Hizbul Khootimah Az Zaakiyyah I Ketut Suada Islah, Khikmatul Joko Ariawan Karlina Aulia Putri Kumala, Ratih Kusbandono, Danu Lailatun Nafisa Loso Judijanto Moh. Samsul Arifin Mustangin Notika Rahmi Pebriana Arimbhi Redjeki Agoestyowati Rudianto Hermawan Siti Nurbaity Sofiana, Maya Sunarmin Sunarmin Suyadi Tri Wahyudi Setiawan Uli Wildan Nuryanto

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