Nur Arini, Baiq Anggun Hilendri Lestari, Tri Hanani
The use of e-wallets has an impact on the ease of transactions. Various kinds of transactions can be done through this application. However, despite the convenience offered, e-wallet adoption remains low. This study aims to determine what factors influence the determinants of mobile e-wallet adoption across generations in Indonesia. The study was investigated using a composite model based on the diffusion of innovation theory (DIT), technology acceptance model (TAM) and information system success model (ISSM). Data was collected from 200 e-wallet users in West Nusa Tenggara province and analyzed using multiple linear regression (PLS-SEM). The results showed that the use of e-wallets was not affected by observability, relative advantage, information quality and system quality. Ease of use and perceived usefulness have a positive impact on the decision to use e-wallets in Indonesia. The results of this study are very important to assess the situation and prospects of e-wallets in Indonesia. The results of this study offer significant insights for policy makers and e-wallet service providers to develop appropriate strategies to increase e-wallet users in Indonesia.
{"title":"The Determinants of Mobile E-Wallet Adoption Across Generation, A Lesson Learned From Indonesia","authors":"Nur Arini, Baiq Anggun Hilendri Lestari, Tri Hanani","doi":"10.61194/ijtc.v5i2.1132","DOIUrl":"https://doi.org/10.61194/ijtc.v5i2.1132","url":null,"abstract":"The use of e-wallets has an impact on the ease of transactions. Various kinds of transactions can be done through this application. However, despite the convenience offered, e-wallet adoption remains low. This study aims to determine what factors influence the determinants of mobile e-wallet adoption across generations in Indonesia. The study was investigated using a composite model based on the diffusion of innovation theory (DIT), technology acceptance model (TAM) and information system success model (ISSM). Data was collected from 200 e-wallet users in West Nusa Tenggara province and analyzed using multiple linear regression (PLS-SEM). The results showed that the use of e-wallets was not affected by observability, relative advantage, information quality and system quality. Ease of use and perceived usefulness have a positive impact on the decision to use e-wallets in Indonesia. The results of this study are very important to assess the situation and prospects of e-wallets in Indonesia. The results of this study offer significant insights for policy makers and e-wallet service providers to develop appropriate strategies to increase e-wallet users in Indonesia.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141004105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Indian stock market has been in existence since 1875 bestowing lesser range of instruments from companies to invest their money through general public. Since then, the awareness of investment has gained momentum amongst the general public and investors have become curious and intuitive to park their funds in some instrument to attain or gain profit or handsome returns from companies and the market. With the advent of Unit Trust of India (UTI) being formed during 1964 by a special legislature to function under the regulatory and administrative control of Reserve Bank of India (RBI) , it brought an innovative financial thought to the mechanism of investment by investors. Mutual Fund industry boosted the investors’ confidence that upheld capital appreciation, protection, tax burden and promoted financial stability. The researcher attempted to analyse the risk and returns of select tax savings scheme of mutual funds and point out the best tax saving mutual fund amidst the 11 selected funds using parameters like standard deviation, beta, sharpe ratio and treynor ratios for a period of 90 months from 2016 to 2023 taking Net Asset Values published by AMFI and the closing values of Bombay Stock Exchange Standard & Poor (BSE S & P) Sensex and also by using MS Excel for computing all the parameters manually rather than the already published data by many other sources. It was examined that Quant Tax Direct Plan (Growth Option) has good indicators to prove its performance. The research findings can aide investors’ decision with numerous benefits ranging from savings, returns, gains and risk management.
{"title":"Risk-Return Analysis of Select Tax Saving Mutual Funds","authors":"S. P. K. Subramaniam","doi":"10.61194/ijtc.v5i2.1137","DOIUrl":"https://doi.org/10.61194/ijtc.v5i2.1137","url":null,"abstract":"The Indian stock market has been in existence since 1875 bestowing lesser range of instruments from companies to invest their money through general public. Since then, the awareness of investment has gained momentum amongst the general public and investors have become curious and intuitive to park their funds in some instrument to attain or gain profit or handsome returns from companies and the market. With the advent of Unit Trust of India (UTI) being formed during 1964 by a special legislature to function under the regulatory and administrative control of Reserve Bank of India (RBI) , it brought an innovative financial thought to the mechanism of investment by investors. Mutual Fund industry boosted the investors’ confidence that upheld capital appreciation, protection, tax burden and promoted financial stability. The researcher attempted to analyse the risk and returns of select tax savings scheme of mutual funds and point out the best tax saving mutual fund amidst the 11 selected funds using parameters like standard deviation, beta, sharpe ratio and treynor ratios for a period of 90 months from 2016 to 2023 taking Net Asset Values published by AMFI and the closing values of Bombay Stock Exchange Standard & Poor (BSE S & P) Sensex and also by using MS Excel for computing all the parameters manually rather than the already published data by many other sources. It was examined that Quant Tax Direct Plan (Growth Option) has good indicators to prove its performance. The research findings can aide investors’ decision with numerous benefits ranging from savings, returns, gains and risk management.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"66 s262","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141002512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sutri Handayani, D. Suhardjanto, E. Muhtar, Setianingtyas Honggowati
A change in profit is a condition in which a company over a period of time has an increase or decrease in profits compared to the previous period. Failure to make a profit will seriously affect business operations. In the short term, losses may not matter unless the business suffers a substantial loss. The purpose of this research is to empirically examine if the ratios of current, debt, net profit margin, and total asset turnover have a significant impact on the growth of income for MNCs included in the IDX index between the years 2020 and 2022. This kind of study is quantitative and makes use of already collected data. For the years 2020-2022, this research focuses on American MNCs trading on the Indonesia Stock Exchange (IDX). A total of 68 samples were collected for this investigation through a purposive sampling strategy. Several different types of statistical tests (descriptive, multiple regression, traditional, and hypothesis) were utilized to analyze the data for this study. This research found that although changes in the Debt Ratio, Net Profit Ratio, and Total Asset Turnover did impact profits, Current Ratio no effect on profits. financial development. In addition, the findings demonstrate that the ratios of current, debt, net profit margin, and total asset turnover all have a synergistic impact on the rate at which income fluctuates.
{"title":"Analysis of Current Ratio, Debt Ratio, Net Profit Margin, and Total Asset Turnover Change in Income (Study of Multinational Companies Listed on the IDX for the 2020-2022 Period)","authors":"Sutri Handayani, D. Suhardjanto, E. Muhtar, Setianingtyas Honggowati","doi":"10.52728/ijtc.v4i4.900","DOIUrl":"https://doi.org/10.52728/ijtc.v4i4.900","url":null,"abstract":"A change in profit is a condition in which a company over a period of time has an increase or decrease in profits compared to the previous period. Failure to make a profit will seriously affect business operations. In the short term, losses may not matter unless the business suffers a substantial loss. The purpose of this research is to empirically examine if the ratios of current, debt, net profit margin, and total asset turnover have a significant impact on the growth of income for MNCs included in the IDX index between the years 2020 and 2022. This kind of study is quantitative and makes use of already collected data. For the years 2020-2022, this research focuses on American MNCs trading on the Indonesia Stock Exchange (IDX). A total of 68 samples were collected for this investigation through a purposive sampling strategy. Several different types of statistical tests (descriptive, multiple regression, traditional, and hypothesis) were utilized to analyze the data for this study. This research found that although changes in the Debt Ratio, Net Profit Ratio, and Total Asset Turnover did impact profits, Current Ratio no effect on profits. financial development. In addition, the findings demonstrate that the ratios of current, debt, net profit margin, and total asset turnover all have a synergistic impact on the rate at which income fluctuates.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139306315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tax avoidance is a deliberate strategic approach that companies employ to reduce their tax liabilities while remaining compliant with relevant tax regulations. The complexity of tax avoidance arises from its dual nature, where, on one side, it remains within the bounds of legality, and yet, on the other side, it is deemed undesirable by the government due to its adverse impact on national revenue. The objective of this research is to investigate how both the size and profitability of a company influence its engagement in tax avoidance between mining companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research utilized a descriptive quantitative methodology and for sample was selected through purposive sampling, identifying 14 companies meeting predefined criteria. The data collected was subjected to analysis using IBM SPSS Statistics 25, which included Classical Assumption Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. The results of this study indicated a noteworthy impact of profitability on tax avoidance, while the size of the company did not demonstrate a significant influence on tax avoidance. Moreover, the observation revealed that the joint consideration of both profitability and company size had a significant impact on tax avoidance.
{"title":"The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022)","authors":"Ridha Azka Raga, W. Andayani, Husna Putri Pertiwi, Julaeha, Dwikora Harjo","doi":"10.52728/ijtc.v4i4.921","DOIUrl":"https://doi.org/10.52728/ijtc.v4i4.921","url":null,"abstract":"Tax avoidance is a deliberate strategic approach that companies employ to reduce their tax liabilities while remaining compliant with relevant tax regulations. The complexity of tax avoidance arises from its dual nature, where, on one side, it remains within the bounds of legality, and yet, on the other side, it is deemed undesirable by the government due to its adverse impact on national revenue. The objective of this research is to investigate how both the size and profitability of a company influence its engagement in tax avoidance between mining companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research utilized a descriptive quantitative methodology and for sample was selected through purposive sampling, identifying 14 companies meeting predefined criteria. The data collected was subjected to analysis using IBM SPSS Statistics 25, which included Classical Assumption Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. The results of this study indicated a noteworthy impact of profitability on tax avoidance, while the size of the company did not demonstrate a significant influence on tax avoidance. Moreover, the observation revealed that the joint consideration of both profitability and company size had a significant impact on tax avoidance.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139308651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The primary aim of this study is to investigate how capital structure and intellectual capital affect the financial performance of banking institutions that are publicly traded on the Indonesia Stock Exchange over the period from 2018 to 2022. The research employed a purposive sampling approach to select its sample, resulting in the collection of 180 data observations from 36 companies over a five-year span. The analysis in this study was conducted using multiple linear regression techniques, utilizing IBM SPSS software for the analysis. The research findings indicate that capital structure does not exert a substantial impact on financial performance. In contrast, intellectual capital exhibits a notably positive influence on financial performance.
{"title":"The Influence of Intellectual Capital, and Capital Structure on Financial Performance","authors":"Ahmad Ikbal, Abdullah","doi":"10.52728/ijtc.v4i4.959","DOIUrl":"https://doi.org/10.52728/ijtc.v4i4.959","url":null,"abstract":"The primary aim of this study is to investigate how capital structure and intellectual capital affect the financial performance of banking institutions that are publicly traded on the Indonesia Stock Exchange over the period from 2018 to 2022. The research employed a purposive sampling approach to select its sample, resulting in the collection of 180 data observations from 36 companies over a five-year span. The analysis in this study was conducted using multiple linear regression techniques, utilizing IBM SPSS software for the analysis. The research findings indicate that capital structure does not exert a substantial impact on financial performance. In contrast, intellectual capital exhibits a notably positive influence on financial performance.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139308864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One indication of inclusive liquidity or vice versa is to detect investment patterns. The research method is descriptive-quantitative. The population taken is mutual funds that are selected based on the best return in 2022 and those that are publicly published in the Financial Services Authority (OJK). Following are the results of an analysis of mutual fund investment performance in the ability to regulate a higher liquidity increase in Indonesia in 2022-2023. Fixed Income Mutual Funds: Syailendra Premium mutual funds show good performance in generating relatively stable returns. However, the Trimegah Fixed Income Plan mutual fund has a poor performance with higher volatility and lower returns. Index Funds: BNP Paribas Sri Kehati Mutual Funds show good performance with high returns and controlled volatility. The Allianz SRI KEHATI Index Fund mutual fund also performed well. However, Danareksa Index Syariah Mutual Funds showed poor performance and high risk in that period. Equity Funds: Schroder Dana Prestasi Plus mutual funds provide good returns with more controlled risk compared to stock market indices as a whole. The Sucorinvest Equity Fund mutual funds show poor performance with negative returns. Money Market Mutual Funds: Indonesian Sharia Money Market Major Mutual Funds can be a minimal choice. Likewise with the Sucorinvest Sharia Money Market Fund mutual funds. So in general terms, Index Funds and Money Market Mutual Funds show better performance than Fixed Income Mutual Funds and Mutual Funds in general.
包容性流动性或反之亦然的一个指标是检测投资模式。研究方法为描述-定量法。研究对象是根据 2022 年最佳回报率选出的共同基金，以及金融服务管理局（OJK）公开发布的共同基金。以下是对共同基金投资业绩在 2022-2023 年调节印尼流动性增长能力方面的分析结果。固定收益共同基金：Syailendra Premium 共同基金在产生相对稳定的回报方面表现良好。然而，Trimegah 固定收益计划共同基金表现不佳，波动较大，回报较低。指数基金：法国巴黎银行 Sri Kehati 共同基金表现良好，回报率高，波动性可控。Allianz SRI KEHATI 指数基金共同基金也表现良好。然而，Danareksa 指数共同基金在此期间表现不佳，风险较高。股票基金：Schroder Dana Prestasi Plus 共同基金与整个股市指数相比，回报率高，风险更可控。Sucorinvest 股票基金共同基金表现不佳，回报为负。货币市场共同基金：印尼回教货币市场主要共同基金是一个最低选择。Sucorinvest 伊斯兰货币市场基金共同基金也是如此。因此，总的来说，指数基金和货币市场共同基金的表现要好于固定收入共同基金和一般共同基金。
{"title":"Analysis of Mutual Fund Investment Performance in the Ability to Regulate Higher Liquidity Increases in Indonesia","authors":"Azzam Fuadudin Dhiyaurrahman, A. Paminto, M. Azis","doi":"10.52728/ijtc.v4i4.816","DOIUrl":"https://doi.org/10.52728/ijtc.v4i4.816","url":null,"abstract":"One indication of inclusive liquidity or vice versa is to detect investment patterns. The research method is descriptive-quantitative. The population taken is mutual funds that are selected based on the best return in 2022 and those that are publicly published in the Financial Services Authority (OJK). Following are the results of an analysis of mutual fund investment performance in the ability to regulate a higher liquidity increase in Indonesia in 2022-2023. Fixed Income Mutual Funds: Syailendra Premium mutual funds show good performance in generating relatively stable returns. However, the Trimegah Fixed Income Plan mutual fund has a poor performance with higher volatility and lower returns. Index Funds: BNP Paribas Sri Kehati Mutual Funds show good performance with high returns and controlled volatility. The Allianz SRI KEHATI Index Fund mutual fund also performed well. However, Danareksa Index Syariah Mutual Funds showed poor performance and high risk in that period. Equity Funds: Schroder Dana Prestasi Plus mutual funds provide good returns with more controlled risk compared to stock market indices as a whole. The Sucorinvest Equity Fund mutual funds show poor performance with negative returns. Money Market Mutual Funds: Indonesian Sharia Money Market Major Mutual Funds can be a minimal choice. Likewise with the Sucorinvest Sharia Money Market Fund mutual funds. So in general terms, Index Funds and Money Market Mutual Funds show better performance than Fixed Income Mutual Funds and Mutual Funds in general.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139307209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to predict the potential financial distress in companies with special notation on the Indonesia Stock Exchange during the period from January 1, 2021, to December 2022, using the Modified Altman Model (Z-Score) and the Springate Model (S-Score) approaches. Data for the study were obtained from the official website of the Indonesia Stock Exchange, employing purposive sampling as the sampling technique. Based on the criteria, a total of 280 research observations were obtained. The results indicate that both models can predict the potential financial distress of companies using financial ratios. Furthermore, the research findings reveal differences in the accuracy level of predicting potential financial distress between the Modified Altman Z-Score and Springate models. The Modified Altman Z-Score model demonstrates higher accuracy compared to the Springate model in predicting the potential financial distress of companies with special notation. This research provides important information for companies with special notation codes that experience financial distress, to immediately improve financial conditions, and provides a basis for strategic decision making to ensure the sustainability of the company and for investors and other interested parties can be used as a basis for investment decision making.
{"title":"The Potential Financial Distress in Special Notation Companies on the Indonesia Stock Exchange: Prediction Model Approach","authors":"Wiwik Sugiarti, Nikmah","doi":"10.52728/ijtc.v4i4.969","DOIUrl":"https://doi.org/10.52728/ijtc.v4i4.969","url":null,"abstract":"This research aims to predict the potential financial distress in companies with special notation on the Indonesia Stock Exchange during the period from January 1, 2021, to December 2022, using the Modified Altman Model (Z-Score) and the Springate Model (S-Score) approaches. Data for the study were obtained from the official website of the Indonesia Stock Exchange, employing purposive sampling as the sampling technique. Based on the criteria, a total of 280 research observations were obtained. The results indicate that both models can predict the potential financial distress of companies using financial ratios. Furthermore, the research findings reveal differences in the accuracy level of predicting potential financial distress between the Modified Altman Z-Score and Springate models. The Modified Altman Z-Score model demonstrates higher accuracy compared to the Springate model in predicting the potential financial distress of companies with special notation. This research provides important information for companies with special notation codes that experience financial distress, to immediately improve financial conditions, and provides a basis for strategic decision making to ensure the sustainability of the company and for investors and other interested parties can be used as a basis for investment decision making.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139306355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office based on evaluation criteria (William N. Dunn) from 6 criteria, namely effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy has been running well and by the regulations. Taxation. Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise from the fissures who have difficulty guiding taxpayers and there are constraints in the administrative system. The driving entity in the implementation of MSME tax incentive policy is socialization through WhatsApp media and mail media by AR, confirmation and appeal of AR to taxpayers immediately submit realization reports, provide AR guidance to taxpayers in delivering realization reports if taxpayers experience obstacles, providing opportunities to TAXPAYERS PP 23/2018 during the December Tax Period to report on the realization of incentive use during 2020.
根据评价标准（William N. Dunn），从有效性、效率、充分性、平等性、响应性和准确性这 6 个标准对雅加达 Kelapa Gading 初级税务服务局在提高纳税人合规性方面的微小中型企业税收激励政策进行了评价，结果显示该政策运行良好，符合规定。税收。微小中型企业税收激励政策实施的阻碍实体是微小中型企业的参与者，在使用这些激励政策时存在障碍，即在准备和提交实现报告时，障碍还来自于难以指导纳税人的裂缝，以及行政系统中的制约因素。微小中型企业税收优惠政策实施的推动主体是通过 AR 的 WhatsApp 媒体和邮件媒体进行社会化，由 AR 确认并呼吁纳税人立即提交实现报告，如果纳税人遇到障碍，由 AR 指导纳税人提交实现报告，在 12 月纳税期向纳税人 PP 23/2018 提供在 2020 年期间报告优惠使用实现情况的机会。
{"title":"Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office","authors":"Novianita Rulandari","doi":"10.52728/ijtc.v4i4.966","DOIUrl":"https://doi.org/10.52728/ijtc.v4i4.966","url":null,"abstract":"Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office based on evaluation criteria (William N. Dunn) from 6 criteria, namely effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy has been running well and by the regulations. Taxation. Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise from the fissures who have difficulty guiding taxpayers and there are constraints in the administrative system. The driving entity in the implementation of MSME tax incentive policy is socialization through WhatsApp media and mail media by AR, confirmation and appeal of AR to taxpayers immediately submit realization reports, provide AR guidance to taxpayers in delivering realization reports if taxpayers experience obstacles, providing opportunities to TAXPAYERS PP 23/2018 during the December Tax Period to report on the realization of incentive use during 2020.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"88 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139309399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The primary goal of this research is to elucidate the influence of Environmental, Social, and Corporate Governance (ESG) performance on a company's overall performance. The research employs the ESG level as the independent variable for evaluation, which is the novelty of the study. The performance of the corporation is evaluated using various indicators, including financial performance (ROA), profitability (ROE), and Tobin's Q, which are regarded as reliant variables. Additionally, the study introduces the Modified by Jones Model of earnings management as a moderating factor. The analytical approach encompasses the application of multiple linear regression techniques. To ensure a representative sample, we conducted purposive sampling to select 120 observations from manufacturing companies listed on the Indonesian Stock Exchange that consistently maintained their ESG index during the period spanning from 2018 to 2022, including the turbulent period of the COVID-19 pandemic. The findings of this research reveal that the ESG index exerts a positive and statistically significant influence on ROA, ROE, and Tobin's Q. Furthermore, it is noteworthy that earnings management does not possess the capacity to moderate the relationship between ESG and company performance. The implications of this study are substantial, as it lends support to the application of legitimacy theory and agency theory in the context of ESG and corporate performance. However, it's important to acknowledge that the study's scope is limited to Indonesia, and consequently, the findings may not be directly applicable to other developing nations.
{"title":"The Effect of Environmental, Social, and Governance (ESG) on Firm Performance With Earnings Management As a Moderation: Empirical Evidence Around COVID–19","authors":"Redho Rahcmatulloh, Eddy Suranta","doi":"10.52728/ijtc.v4i4.937","DOIUrl":"https://doi.org/10.52728/ijtc.v4i4.937","url":null,"abstract":"The primary goal of this research is to elucidate the influence of Environmental, Social, and Corporate Governance (ESG) performance on a company's overall performance. The research employs the ESG level as the independent variable for evaluation, which is the novelty of the study. The performance of the corporation is evaluated using various indicators, including financial performance (ROA), profitability (ROE), and Tobin's Q, which are regarded as reliant variables. Additionally, the study introduces the Modified by Jones Model of earnings management as a moderating factor. The analytical approach encompasses the application of multiple linear regression techniques. To ensure a representative sample, we conducted purposive sampling to select 120 observations from manufacturing companies listed on the Indonesian Stock Exchange that consistently maintained their ESG index during the period spanning from 2018 to 2022, including the turbulent period of the COVID-19 pandemic. The findings of this research reveal that the ESG index exerts a positive and statistically significant influence on ROA, ROE, and Tobin's Q. Furthermore, it is noteworthy that earnings management does not possess the capacity to moderate the relationship between ESG and company performance. The implications of this study are substantial, as it lends support to the application of legitimacy theory and agency theory in the context of ESG and corporate performance. However, it's important to acknowledge that the study's scope is limited to Indonesia, and consequently, the findings may not be directly applicable to other developing nations.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139308997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The rapid development of the MSME sector shows that there is great potential if this can be managed and developed well which will certainly be able to create strong micro, small and medium enterprises. The main problem in developing MSMEs is related to presenting financial reports. The inability to present quality financial reports is one of the weaknesses of management. This condition also occurs among MSME business actors in Banjarmasin. This has an impact on the difficulty of MSME actors in evaluating their operational performance. There is still not much research related to management knowledge in preparing financial reports for MSME players. So the aim of this research is to analyze how management knowledge influences the preparation of MSME financial reports in Banjarmasin City. The population of this research is MSMEs registered with the Banjarmasin City Cooperative and Industrial Service. Takes the form of a descriptive quantitative approach. The method used is Linear Regression, namely testing the Goodness and Fit Model, the feasibility of this model can be seen in the determination test (R-Square) and F Test. The results of the hypothesis test state that management knowledge influences the preparation of MSME financial reports in Banjarmasin City with a significance value (Sig ) is 0.000. The influence of management knowledge on the preparation of financial reports is 45.7%.
微型、小型和中型企业部门的快速发展表明，如果能够得到良好的管理和发展，必将能够创建强大的微型、小型和中型企业，从而蕴藏着巨大的潜力。发展微型和中小型企业的主要问题与提交财务报告有关。无法提交高质量的财务报告是管理的弱点之一。这种情况也出现在班渣马辛的中小微企业参与者中。这对微小中型企业参与者评估其经营业绩的难度产生了影响。有关微小中型企业编制财务报告的管理知识的研究仍然不多。因此，本研究旨在分析管理知识如何影响班加罗尔马辛市中小微企业财务报告的编制。研究对象为在班查尔马辛市合作与工业服务局注册的中小微企业。采用描述性定量方法。使用的方法是线性回归法，即测试模型的良好性和拟合度，该模型的可行性可从判定检验（R 方）和 F 检验中看出。假设检验的结果表明，管理知识影响班加罗尔马辛市中小微企业财务报告的编制，显著值（Sig ）为 0.000。管理知识对财务报告编制的影响为 45.7%。
{"title":"The Effect of Management Knowledge Influences the Preparation of MSMEs Financial Statements","authors":"Hikmahwati, Rusman Irwansyah, Negeri Banjarmasin","doi":"10.52728/ijtc.v4i4.890","DOIUrl":"https://doi.org/10.52728/ijtc.v4i4.890","url":null,"abstract":"The rapid development of the MSME sector shows that there is great potential if this can be managed and developed well which will certainly be able to create strong micro, small and medium enterprises. The main problem in developing MSMEs is related to presenting financial reports. The inability to present quality financial reports is one of the weaknesses of management. This condition also occurs among MSME business actors in Banjarmasin. This has an impact on the difficulty of MSME actors in evaluating their operational performance. There is still not much research related to management knowledge in preparing financial reports for MSME players. So the aim of this research is to analyze how management knowledge influences the preparation of MSME financial reports in Banjarmasin City. The population of this research is MSMEs registered with the Banjarmasin City Cooperative and Industrial Service. Takes the form of a descriptive quantitative approach. The method used is Linear Regression, namely testing the Goodness and Fit Model, the feasibility of this model can be seen in the determination test (R-Square) and F Test. The results of the hypothesis test state that management knowledge influences the preparation of MSME financial reports in Banjarmasin City with a significance value (Sig ) is 0.000. The influence of management knowledge on the preparation of financial reports is 45.7%.","PeriodicalId":400399,"journal":{"name":"Ilomata International Journal of Tax and Accounting","volume":"163 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139312147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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