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Novianita Rulandari
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novianita16001@mail.unpad.ac.id
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+6281289935858
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Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat
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INDONESIA
Ilomata International Journal of Tax and Accounting
Published by Yayasan Ilomata
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 10 Documents
Search results for , issue "Vol 3 No 1 (2022): January 2022" : 10 Documents clear
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 Subagiyo, Agus; Nurbaity, Siti; Islah, Khikmatul; Hermawan, Rudianto; Junaidi, Ahmad
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i1.380

Abstract

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.
Strategies for Maintaining Tax Compliance of SMEs During Covid-19 Pandemic by Using Supply Chain Management Integration Approach Fahriyah, Aramia; Andayani, Wuwuh; Yoseph, Rochland; Nurwibowo, S. Penta; Irawan, Wendy
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i1.409

Abstract

The new normal life of Covid-19 pandemic has brought a new life pattern which is more strict health protocols in the interaction among each other. In the normal time, although the level of tax revenue shows a rising trend, the tax ratio hasn’t shown any significant increase. Also, it is still left behind other developing countries. Related to the pandemic effect, the world economy is decreasing and resulting to the decline of the Indonesian tax revenue. The concerns of this study are on how to optimize the compliance level of tax payment from Small-Medium Sized Enterprises (SMEs) and the efforts of optimization needed to be done including in helping SMEs for being able to survive and or to be improved in terms of its business performance. Thus, they can contribute to maintaining their tax compliance at the same time from getting worse. This study employed a descriptive research method using a qualitative approach. The data sources were primary and secondary data. In this study, an operational management tool which is the approach of Supply Chain Management (SCM) integration will be implemented as the solution. It is found that the gradual application of the concept of SCM integration will give several significant impacts on the SMEs’ performance including their compliance with the existed tax regulations. Also, this will encourage the optimal taxation authority in managing the tax participation of the SMEs sector.
The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo Irawati, Irawati; Darmawan, Hendra; Sofyan, Muhammad; Serebryakova, Tatiana
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i1.412

Abstract

Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study aims to determine and analyze the effect of the e-invoice 3.0 application and Taxable Person compliance on the increase in VAT revenues. To obtain the research sample, the author used a non-probability sampling technique with the convenience sampling method. The results showed that e-invoice 3.0 implementation and Taxable person compliance simultaneously had a positive and significant effect on VAT revenues with a value of 113,819. The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e-invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues.
Climate Change, Carbon Tax, and the Indonesian Directorate General of Taxes Preparedness in Implementing the New Carbon Tax Nugraha, Ryan; Balogun, Paul
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i1.420

Abstract

One of the crucial issues in Indonesia is climate change. It can jeopardize Indonesia's sustainable development. This article investigates a carbon tax as a climate policy option in Indonesia and the Directorate General of Taxes readiness in imposing the new carbon tax bill in April 2022. This research analyzes the early stage of carbon tax implementation in Indonesia. The author conducted a qualitative questionnaire to a small and unrepresentative sample of 32 tax officers in the DGT's head office, regional office, and small tax office in Jakarta. The data collecting process took place in January 2022. The results suggest that most DGT's employees in this study are already familiar with the term "climate change", its causes, and its effects as a worldwide global catastrophe. Furthermore, most respondents understand what a carbon tax is but in terms of preparedness to implement the new carbon tax, only 21 of 32 employees (65.6 percent) believe Indonesia is prepared to impose the new tax. At the same time, 11 employees doubt the implementation due to lack of human resources, derived rules, and regulation dissemination.
Strategy of Advertising Tax Collection in the Digitalization Era on Badan Pendapatan Daerah of DKI Jakarta Rofiyanti, Eka; Lestari, Ika Muji; Davronov, Istamkhuja Olimovich; Natision, Alian; Krishantoro, Krishantoro
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i1.421

Abstract

The phenomenon of this research is that in the digital era, many people switch to promoting their products to social media, which is one of the causes of the decrease in billboard taxes. This study aims to find out the right strategy in the billboard tax collection in the digital era by the Regional Revenue Agency of DKI Jakarta. The research method used is the descriptive qualitative method. Data sources include primary data, namely data from interviews, and secondary data, namely target data and billboard tax realization from 2016-2020. The results of this study indicate that (1) The billboard tax collection strategy in the digitalization era in the future will lead to billboard data collection, optimization of billboard objects and tax applications such as e-tax (2) the power of billboard taxes in the digital era lies in the development of digital technology and cooperation between the government, the private sector and the community; and (3) obstacles and challenges from billboard taxes in the digitalization era are the number of taxpayers who have not mastered technology and are not obedient in paying their tax obligations. The suggestion in this study is that the Regional Revenue Agency of DKI Jakarta forms a fieldwork team to conduct more thorough data collection, take advantage of technological developments, lead the comprehensive campaign to taxpayers, and provide strict sanctions to taxpayers who do not obey and install illegal billboards and (3) obstacles and challenges from billboard taxes in the digitalization era are the number of taxpayers who have not mastered technology and are not obedient in paying their tax obligations. The suggestion in this study is that the Regional Revenue Agency of DKI Jakarta forms a fieldwork team to conduct more thorough data collection, take advantage of technological developments, lead the comprehensive campaign to taxpayers, and provide strict sanctions to taxpayers who do not obey and install illegal billboards and (3) obstacles and challenges from billboard taxes in the digitalization era are the number of taxpayers who have not mastered technology and are not obedient in paying their tax obligations. The suggestion in this study is that the Regional Revenue Agency of DKI Jakarta form a fieldwork team to conduct more thorough data collection, take advantage of technological developments, work a comprehensive campaign to taxpayers, and provide strict sanctions to taxpayers who do not obey and install illegal billboards.
Evaluation of the Utilization of Tax Incentive Policies during the Covid-19 Pandemic in the Framework of National Economic Recovery Kumala, Ratih; Abu Bakar, Ibrahim
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i1.422

Abstract

Until now, Indonesia still faces Covid-19 and is still in the process of economic recovery. However, the Directorate General of Taxes (DGT) was able to achieve the target of 100% tax revenue according to the target mandated in the 2021 State Budget even before the close of the year. At the end of 2021 tax incentives that have been utilized in the framework of the National Economic Recovery Program have reached IDR 63.16 trillion (100.5%) from the ceiling of IDR 62.83 trillion. This achievement is thanks to the contributions of all Taxpayers who continue to be committed to paying taxes. On this achievement, the government continues to show improvement efforts that must be maintained momentum, in order to continue to the 2022 state budget. The purpose of this study is to find out and analyze the evaluation of the utilization of tax incentive policies during the covid-19 pandemic in the framework of national economic recovery. This research uses descriptive qualitative methods through literature studies. In the evaluation of the utilization of tax incentive policies during the Covid-19 pandemic, it was explained that this tax revenue is one of the many state revenues that participate in supporting the nation and the country.
SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era Rahmi, Notika; Gangodawilage, Damith
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i1.423

Abstract

With the innovation in tax administration services in Indonesia in the digitalization era, it is hoped that it can increase taxpayer compliance and is expected to continuously have a positive effect on state revenues. The purpose of this study is to analyze what are the strengths, weaknesses, opportunities and threats in the implementation of tax administration innovations in Indonesia in the Digitalization Era. The research method used is qualitative with a descriptive approach. The results of the study show that the strengths and opportunities that can be utilized are the reliability of human resources that have been fulfilled, as evidenced by the satisfaction index of DGT service users reaching a scale of 4.1. Technology that can still be developed is also a strength. The high participation of taxpayers in following the innovation policy of tax administration is a very big opportunity with the number of manual SPT users recorded which has decreased by 88.8% in the last five years. Weaknesses and threats encountered are the lack of maintenance on the server where server downs often occur during the deadline for reporting SPT. Taxpayers also admitted that they had not fully received directions on how to operate the new tax administration system. Taxpayers need to adapt to the digitalization that is being carried out. So it is the government's duty to pay extra attention to the understanding of taxpayers in the application of the digital tax administration system.
The Effectiveness of Using the Application of Coverage Management System (SIMPAN) at the Madya Tax Office Bekasi, West Java, Indonesia Novianita Rulandari; Haryati, Setya; Kommer, Victor Van; Agustina, Dwi; Prihandini, Diana
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v3i1.428

Abstract

The Archives Management System (SIMPAN) application is a breakthrough application innovation developed by the Bekasi Madya Tax Office to improve the performance of its employees in the context of monitoring and deepening tax revenue by improving the management and administration of taxpayer files and supervision of paying SPT (SPT) effectively and efficiently. The purpose of this study was to analyze the level of effectiveness of using the SIMPAN application. This study uses a qualitative descriptive method with data collection through observation, interviews, and documentation. The theory of effectiveness according to Campbell is used as a reference in this study. The results of the study indicate that the application of the SIMPAN application has been effectively carried out at the Bekasi Madya Tax Office.
Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia Harjo, Dwikora; Salleh, Fauzilah
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v3i1.429

Abstract

Individual taxpayers awareness and compliance are predicted to be below expectations in numerous Indonesian regions, as evidenced by the yearly tax reporting (SPT), which is still below the expected aim. The number of taxpayers who submit the SPT is one indicator of compliance; the higher the number of taxpayers who report the SPT, the higher the level of compliance. The goal of this study is to look into how the Cileungsi Pratama Tax Service Office in West Java, Indonesia, implements annual tax reporting for personal taxpayers. The authors apply Van Meter Van Horn's Policy Implementation Theory to six test variables: standards and policy objectives, resources, inter-organizational linkages, implementing agent characteristics, social, economic, and political situations, and implementer disposition. The qualitative descriptive approach was adopted in this study. Observation, documentation, and interviews were utilised to collect data, which was then analysed through data reduction, data display, and drawing conclusions. The study's findings demonstrate that, from 2018 to 2020, individual taxpayers' yearly tax reporting at the Cileungsi Tax Office complied with applicable rules and regulations, but that it fell short of the aim.
The Effect of Competencies and Independence Internal Auditors on Internal Audit Quality: The Theoretical Review Approach Aidi, Ahmadi; Sayuthi, Sayuthi; Susanto, Imam; Junaidi, Ahmad; Abdurohim, Abdurohim
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v3i1.434

Abstract

This research was conducted at the Indonesian Financial and Development Supervisory Agency (BPKP) at Jalan Pemuda No 33 Jakarta. The time of the study starts in January 2018 until September 2018. This study aims to determine the influence of the competence and independence of the auditor internal on the quality of internal audit and its impact on the effectiveness of internal control. The study sample consisted of 63 people from auditors at the Indonesian BPKP. Primary data is obtained through observation, interviews, and questionnaires whose validity and reliability have been tested first. The object in this study is the influence of competence and independence of internal auditors, as well as the quality of internal audit, while those who are the subject of this research are BPKP RI auditors. The conclusions obtained are there is a significant influence of the competence and independence of internal auditors on the quality of internal audit together.

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