Journal of Audit and Tax Synergy (JATS) The Journal of Audit and Tax Synergy (JATS) is a premier academic and professional publication dedicated to the interdisciplinary fields of audit and taxation. JATS aims to bridge the gap between theory and practice by providing a platform for the dissemination of innovative research, insightful analysis, and practical solutions in the areas of auditing and tax policy. Join our editorial and reviewer team Scope and Focus: Auditing: Articles covering a wide range of topics including audit methodologies, internal controls, risk management, compliance, and advancements in audit technologies. Taxation: Research and analysis on tax policies, tax planning, tax compliance, international taxation, and the impact of tax laws on businesses and individuals. Synergy: Exploring the interplay between auditing and taxation, highlighting integrated approaches, and presenting case studies where audit and tax strategies converge to provide comprehensive solutions. Audience: Academics and researchers in accounting, finance, and taxation. Professional auditors, tax advisors, and consultants. Policymakers and regulators interested in the latest developments and best practices in audit and tax. Mission: The mission of JATS is to foster a deeper understanding of the dynamic relationship between auditing and taxation, promote the exchange of ideas among professionals and scholars, and contribute to the development of effective practices and policies that enhance accountability, transparency, and financial integrity. Submission and Review Process: JATS welcomes original research papers, review articles, case studies, and commentary pieces. All submissions undergo a rigorous peer-review process to ensure the highest standards of quality and relevance. By integrating insights from both audit and tax domains, JATS seeks to provide its readers with comprehensive perspectives and cutting-edge knowledge that drive excellence in practice and policy formulation.
Strategi Penghindaran Pajak Oleh Perusahaan dan Upaya Pengawasannya Oleh Otoritas Pajak
This study aims to examine the impact of good corporate gove$rnance on the financial performance of companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Return on Assets (ROA) is used as the dependent variable in this study, while the Independent Board of Commissioners, Audit Committee, Institutional Ownership, and Managerial Ownership are the independent variables. A total of 75 observations over three years were conducted by the 25 companies that served as the study sample. The te$chnique used was multiple line$ar regression analysis. The results of the study show that partially and simultaneously, the four Good Corporate Governance variables have a positive and significant effect on ROA. This finding indicates that the implementation of good corporate governance practices contributes directly to improving financial performance. This study is expected to be a reference for company management, investors, and regulators in optimizing the implementation of GCG principles in a sustainable manner.
Copyright (c) 2025 Shofwan Andri, Nada Fadhila Sidabutar, Farida Khairani (Author) https://creativecommons.org/licenses/by-nc/4.0
Pajak Pertambahan Nilai dan Dampaknya Terhadap Konsumsi Barang Mewah
This study discusses the impact of the increase in the Value Added Tax (VAT) rate to 12% on luxury goods consumption patterns in Indonesia. This rate increase, which will come into effect on January 1, 2025, specifically targets luxury goods and services, thus causing various reactions in society, especially among business actors and upper middle class consumers. Proportional VAT is considered unfair because the tax burden is relatively lighter for high-income consumers compared to low-income groups. This study uses the systematic literature review (SLR) method by reviewing regulations, journals, and related literature to evaluate the effectiveness of the VAT increase policy in regulating luxury goods consumption fairly and sustainably. The increase in the VAT rate has been proven to increase the price of luxury goods, thereby reducing consumer purchasing power and can suppress the turnover of business actors in the sector. Although effective in increasing state revenues and controlling luxury goods consumption, this policy also carries the risk of declining household consumption, economic slowdown, and pressure on low-income groups due to inflation. Therefore, continuous evaluation of the VAT policy is very important so that state revenues remain optimal without sacrificing people's purchasing power, and as input for fairer and more sustainable tax regulations.
Copyright (c) 2026 herianto herianto sipahutar, Aldry Bremana Purba, Andrianus Brian Feri Laia (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh PPN Terhadap Daya Beli Konsumen dan Inflasi
This research examines the impact of Value Added Tax (VAT) on consumer purchasing power and inflation in Indonesia, particularly after the increase in VAT rates from 10% to 11% in 2022 and the planned increase to 12% in 2025. The increase in VAT rates directly affects the rise in prices of goods and services, contributing to inflation with an estimated rise in the Consumer Price Index (CPI) of about 0.8% to 1%. This impact is more pronounced on secondary and tertiary goods, while essential goods exempt from VAT provide protection for low-income groups. The research shows that the increase in VAT suppresses consumer purchasing power, especially among low and middle-income groups, leading to changes in consumption patterns and potential declines in aggregate consumption. Mitigation policies, such as VAT exemption on essential goods and subsidies, need to be strengthened with more effective compensation mechanisms. This research emphasizes the importance of a balanced fiscal policy approach to maintain economic stability and public welfare amidst efforts to increase state revenues through a rise in VAT rates.
Copyright (c) 2025 Dentariang Wau, Khatrin Manurung, Alexandra Maria Eleonora Sibarani, Tatya Amerta Montana Lumban Gaol (Author) https://creativecommons.org/licenses/by-nc/4.0
Audit Sistem Informasi Dalam Menilai Keandalan Sistem Keuangan Digital
Digital transformation has significantly reshaped financial management through the adoption of integrated, technology-driven Accounting Information Systems (AIS). While these systems enhance accuracy, efficiency, and decision-making, they also introduce new risks such as fraud, cybersecurity threats, and data inaccuracies. This study aims to evaluate the role of information systems audit in strengthening the reliability of digital financial systems. Using a Systematic Literature Review (SLR) approach, the research synthesizes findings from previous studies to identify key contributions of audits in this area. Results indicate that information systems audits are essential for reinforcing internal controls, improving audit efficiency, and supporting transparency and accountability in digital financial reporting. The use of advanced audit technologies—such as continuous auditing, data analytics, and artificial intelligence—enables real-time risk detection and anomaly identification. However, challenges like cybersecurity threats, system complexity, and the need for enhanced auditor skills remain. The study recommends adopting international audit frameworks like COBIT and integrating advanced IT tools to ensure the integrity, security, and reliability of digital financial systems. In this context, information systems audit serves not only as a compliance mechanism but also as a strategic enabler of trust and quality in digital financial environments.
Continuous Auditing & Artificial Intellligence
Copyright (c) 2025 Marvell Hudoyo, Jepanya M. E. Br. Sembiring, Elsa D. Br. Manik, Grace T. Br Sinaga (Author) https://creativecommons.org/licenses/by-nc/4.0
Peran Audit Sistem Informasi, Manajemen Risiko, dan Good Coporate Governance (GCG) Terhadap Pencegahan Kecurangan (Fraud) di Perusahaan
Kecurangan (fraud) merupakan permasalahan yang dapat menimbulkan kerugian finansial maupun nonfinansial bagi perusahaan sehingga diperlukan sistem pengendalian yang efektif untuk meminimalkan risiko terjadinya kecurangan. Penelitian ini bertujuan untuk menganalisis peran audit sistem informasi, manajemen risiko, dan Good Corporate Governance (GCG) dalam pencegahan fraud di perusahaan. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan melakukan identifikasi, seleksi, evaluasi, dan sintesis terhadap berbagai penelitian yang relevan pada periode 2020–2025. Literatur diperoleh dari beberapa sumber ilmiah yang memenuhi kriteria inklusi dan eksklusi yang telah ditetapkan. Hasil kajian menunjukkan bahwa audit sistem informasi berperan dalam meningkatkan efektivitas pengendalian internal, menjaga integritas data, serta mendeteksi potensi kecurangan secara dini. Manajemen risiko berkontribusi dalam mengidentifikasi, mengevaluasi, dan mengendalikan risiko fraud melalui penerapan strategi mitigasi yang terstruktur. Sementara itu, Good Corporate Governance (GCG) memperkuat transparansi, akuntabilitas, tanggung jawab, independensi, dan kewajaran dalam tata kelola perusahaan sehingga mampu mengurangi peluang terjadinya fraud. Hasil sintesis literatur juga menunjukkan bahwa integrasi audit sistem informasi, manajemen risiko, dan GCG memberikan pengaruh yang lebih efektif terhadap pencegahan fraud dibandingkan penerapan masing-masing aspek secara terpisah. Penelitian ini menyimpulkan bahwa sinergi ketiga aspek tersebut merupakan strategi penting dalam membangun sistem pencegahan fraud yang berkelanjutan dan mendukung terciptanya tata kelola perusahaan yang baik.
Copyright (c) 2026 Sherafyana Tannyo, Indri Enjelina Barus, Monica Hakim, Helen Pratiwi Tampubolon (Author) https://creativecommons.org/licenses/by-nc/4.0
Tax avoidance is a serious challenge in the Indonesian tax system, especially since this practice, although legal, has a negative impact on state revenues. This study aims to identify tax avoidance strategies commonly used by companies, assess their impact on state revenues, and evaluate the effectiveness of supervision by tax authorities. Using the Systematic Literature Review method on 20 scientific articles, the study found that the main strategies used are transfer pricing, thin capitalization, and the use of tax havens. This practice causes state losses of around IDR 44 trillion in 2023. On the other hand, supervision efforts through socialization, data integration, and special programs have been carried out by the tax authorities, but still face obstacles such as limited resources and less than optimal use of technology. This study emphasizes the importance of a sector risk-based approach and the use of analytical technology in tax supervision in Indonesia.
Copyright (c) 2025 Giovanni Chrestella Luis, Clara Azizah Nursalim, Felycia Marvela, Maggie Aurelia Devlim (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisis Risiko Perpajakan dalam Pengelolaan keuangan rumah sakit perspektif Akuntansi
Penelitian ini bertujuan untuk menganalisis pengelolaan risiko perpajakan di sektor kesehatan, khususnya pada rumah sakit di Indonesia. Pajak merupakan sumber pendapatan utama negara yang berperan penting dalam membiayai pengeluaran publik dan mendukung pembangunan. Namun, pelaku usaha di sektor kesehatan sering menghadapi risiko perpajakan yang dapat memengaruhi laporan keuangan dan reputasi mereka. Oleh karena itu, manajemen risiko perpajakan yang baik sangat diperlukan untuk menghindari sanksi administratif dan pajak. Melalui tinjauan pustaka, penelitian ini mengidentifikasi beberapa aspek penting, termasuk kepatuhan wajib pajak, manajemen risiko perpajakan, akuntansi pajak, profitabilitas, dan manajemen keuangan. Hasil penelitian menunjukkan bahwa kepatuhan wajib pajak dipengaruhi oleh pemahaman yang baik tentang pentingnya pajak, sedangkan manajemen risiko perpajakan yang efektif dapat mencegah sanksi dan melindungi stabilitas keuangan rumah sakit. Selain itu, akuntansi pajak yang akurat dan manajemen keuangan yang baik berkontribusi pada pengelolaan kewajiban perpajakan yang efisien. Penelitian ini menyimpulkan bahwa pengelolaan risiko perpajakan yang baik tidak hanya penting untuk kepatuhan, tetapi juga dapat meningkatkan profitabilitas dan reputasi rumah sakit. Oleh karena itu, rumah sakit perlu mengembangkan sistem manajemen risiko pajak yang komprehensif dan memastikan bahwa semua pihak terlibat memiliki pemahaman yang baik tentang kewajiban perpajakan mereka. Investasi dalam pendidikan dan pelatihan perpajakan juga sangat penting untuk meningkatkan kesadaran dan kepatuhan staf. Dengan demikian, integrasi antara pemahaman peraturan perpajakan, sanksi, dan manajemen risiko perpajakan harus menjadi prioritas utama bagi manajemen rumah sakit.
akuntansi pajak, risiko pajak, manajemen risiko pajak
Copyright (c) 2025 Hendra Kanady, Vincent Delbert Tandreco, Michael Alessandro, Novelia Chunitan, Shellia Fadli, William Anthonio Salim, Tetty Tiurma Uli Sipahutar (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisis Kepatuhan Rumah Sakit terhadap Pajak Penghasilan Badan dan Dampaknya pada Kinerja Keuangan
This study aims to analyze the relationship between hospital compliance with Corporate Income Tax (PPh) and its impact on financial performance, by considering the role of tax incentives, tax literacy, and digitalization of the fiscal accounting system. The results of the study indicate that compliance with Corporate Income Tax has a significant effect on the efficiency of asset use, reflected in an increase in Return on Assets (ROA), although it does not consistently affect the Return on Equity (ROE) and Return on Investment (ROI) indicators. This finding strengthens the argument that good tax liability management, supported by the use of incentives and digital transformation, can strengthen the financial stability and accountability of hospitals. Therefore, synergy between government fiscal policy and strengthening the internal capacity of hospitals is the key to creating healthy and sustainable financial governance in the health sector.
Copyright (c) 2025 Fritzie Fairyn Sudiarto, Amel Vanessa Wijaya, Angela Stefani, Jovanny, Viera Chiellini (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Penerapan Akuntansi Manajemen pada Rumah Sakit terhadap Perencanaan dan Pelaporan Pajak
This study aims to analyze the influence of implementing Management Accounting Systems (MAS) on tax planning and reporting in hospitals. As economic entities, hospitals have complex financial and tax management responsibilities. Effective MAS implementation is expected to enhance the accuracy of financial information and support managerial decision-making. Additionally, this study examines structured tax management, which includes tax planning and reporting in accordance with regulations. The findings indicate that the integration of MAS and tax management plays a crucial role in improving tax compliance, reducing the risk of sanctions, and enhancing financial transparency. This study recommends the need for increased digitalization, human resource training, and collaboration between hospital management and tax consultants to strengthen financial governance. Thus, this study contributes to the development of better financial management in hospitals.
Copyright (c) 2025 Grescellin Elleicea Goh, Stefanie Joalim, Marcia Devana, Michelle Pratiwi, Tifanie Ng (Author) https://creativecommons.org/licenses/by-nc/4.0
PENGELOLAAN AKUNTANSI RUMAH SAKIT DAN DAMPAKNYA TERHADAP PERHITUNGAN PAJAK FINAL PADA JASA KESEHATAN
This research aims to determine whether the preparation of financial reports, specifically in the fixed assets section, conducted by the accountants of XXX company (operating in the healthcare sector) has been prepared by the regulations stated in PSAK No. 16. The data for this research were obtained using a qualitative case study method with data collection techniques including data requests through observation, interviews, and documentation. The expected outcome of the data analysis is to conclude the evaluation of the application of PSAK No. 16 in the adjustment and treatment of fixed assets within a company.
Copyright (c) 2025 DELI FATRESIA TARIHORAN, DEPI KRISTINA SAGALA, JESICA RIYANTI LASE , ESTER GABRIELA HERAWATI LUMBAN TOBING , SELLY NURJAYA TELAUMBANUA (Author) https://creativecommons.org/licenses/by-nc/4.0
ANALISIS PENGELOLAAN PENDAPATAN RUMAH SAKIT DAN IMPLIKASINYA TERHADAP PELAPORAN PAJAK YANG TRANSPARAN
Penelitian ini bertujuan untuk menganalisis pengelolaan pendapatan rumah sakit dan implikasinya terhadap pelaporan pajak yang transparan. Pengelolaan pendapatan yang efektif menjadi faktor penting dalam mendukung keberlanjutan operasional rumah sakit, terutama dalam menjaga kepatuhan terhadap regulasi perpajakan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus pada rumah sakit yang dipilih. Data diperoleh melalui wawancara mendalam, observasi, dan analisis dokumen keuangan serta perpajakan. Hasil penelitian menunjukkan bahwa pengelolaan pendapatan yang tidak optimal dapat menyebabkan ketidaksesuaian dalam pelaporan pajak, seperti kurangnya pencatatan yang akurat dan pelaporan yang tidak sesuai dengan peraturan perpajakan. Implikasi dari pengelolaan yang kurang transparan ini berpotensi menimbulkan sanksi administratif dan kerugian reputasi bagi rumah sakit. Oleh karena itu, penting bagi manajemen rumah sakit untuk meningkatkan sistem pencatatan, memperkuat pengawasan internal, dan memastikan kepatuhan terhadap regulasi perpajakan. Dengan demikian, pelaporan pajak yang transparan dapat dicapai untuk mendukung tata kelola yang baik.
Copyright (c) 2025 Anjani Rahma, Jenniffer Valencia, Muhammad Saad, Keumala Elsa Putri, Wesly, Dedy Setiawan Ginting (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisis Penerapan Akuntansi Rumah Sakit dalam Penyusunan Laporan Keuangan Sesuai dengan PSAK 45 dan PSAK 72
Hospitals, as entities providing public services, must ensure their financial reporting aligns with applicable standards to maintain transparency, accountability, and compliance. This study examines the implementation of hospital accounting practices at Mokoyurly Kab. Buol Hospital in preparing financial statements based on PSAK 45 (Financial Reporting for Non-Profit Organizations) and at Hermina Hospital, Medan based on PSAK 72 (Revenue from Contracts with Customers) using a literature review method. It focuses on how PSAK 45 guides the classification of restricted and unrestricted funds and how PSAK 72 addresses revenue recognition from diverse income sources, including patient services, insurance, and government subsidies. By reviewing relevant literature like journal articles, this study identifies the challenges and opportunities associated with implementing these standards in hospitals. The analysis highlights the importance of aligning accounting practices with PSAK requirements and identifies best practices for overcoming obstacles, such as ensuring accurate revenue measurement and effective fund allocation. The findings contribute to a broader understanding of the role of accounting standards in improving financial reporting quality in the healthcare sector, particularly in non-profit organizations like Mokoyurly Kab. Buol and Hermina hospital.
Copyright (c) 2025 Jennice, Catherine Valencia Lee, Eilen Luskie, Novita Angel Yang, Shelfina Gowitri, Shelina, Tetty Tiurma Uli Sipahutar (Author) https://creativecommons.org/licenses/by-nc/4.0
Studi Komparasi Penerapan Pajak Pertambahan Nilai (PPN) Pada Rumah Sakit Umum dan Rumah Sakit Swasta
This study examines the comparison of Value Added Tax (VAT) implementation in public and private hospitals, focusing on the influence of drug sales volume on the amount of VAT and the level of tax administration compliance. The method used is a literature review that analyzes tax regulations, reporting mechanisms, and administrative challenges in the healthcare sector. The findings indicate differences in VAT application between public and private hospitals, where drugs for outpatient services are subject to VAT, while drugs for inpatient services are exempted. The volume of drug sales significantly affects the amount of VAT that must be collected and remitted. However, challenges such as insufficient staff understanding and technical issues in reporting remain major obstacles. Therefore, improving staff training and optimizing tax administration systems are essential to enhance compliance and the effectiveness of VAT management in hospitals. These findings are expected to serve as a reference for hospital administrators and policymakers in managing taxation in the healthcare sector.
Copyright (c) 2025 Felicia, Rahmahdini Rifqah Safitri, Bawani, Pricilia, Natalie, Hennyn Clister (Author) https://creativecommons.org/licenses/by-nc/4.0
Kajian Hubungan Antara Pengelolah Aset Tetap Rumah Sakit Dan Penyusunan SPT Tahunan Badan
This study aims to analyze the relationship between fixed asset management and the preparation of Annual Corporate Tax Returns through a literature review approach by analyzing various sources such as scientific journals and related articles. Through a literature review, this study shows that effective fixed asset management, including recording and reporting, has a significant effect on the accuracy and compliance in reporting and preparing Annual Corporate Tax Returns. Proper and correct fixed asset management will produce appropriate financial reports, which will later become the basis for tax reporting. Inaccuracy in fixed asset management will pose a risk of errors in tax reporting and result in sanctions or legal consequences. On the other hand, the balance between asset management and tax compliance is also important to optimize the tax return preparation process. This study highlights the importance of understanding fixed asset management to support accuracy in preparing Annual Corporate Tax Returns. Thus, it can be a reference for hospitals and public agencies in strengthening asset governance and tax compliance while minimizing the risk of tax reporting
Copyright (c) 2025 darvin, DARVIN, WIENA TENTUNATA, JESSLYN MC. CLANE, CARLYN, KARLYN CLARISSA LIONG (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Implementasi Akuntansi Berbasis SAK (Standar Akuntansi Keuangan) pada Rumah Sakit terhadap Kepatuhan Pajak
This study examines the impact of applying Financial Accounting Standards (FAS) on tax compliance in hospitals. Using a qualitative approach and literature review, the research finds that proper implementation of SAK enhances the transparency and accuracy of financial statements, thereby facilitating hospitals in fulfilling their tax obligations. However, challenges such as the complexity of tax regulations and resource limitations persist. These findings emphasize the importance of integrating accounting and taxation to improve tax compliance, as well as providing recommendations for hospitals to enhance their accounting systems and tax management.
Copyright (c) 2025 Janice Leung, Jhe Giovanny Tristan, Erika Falensia, Evelline, Dina Aprillia (Author) https://creativecommons.org/licenses/by-nc/4.0
PENGARUH EFISIENSI SISTEM AKUNTANSI KEUANGANPADA RUMAH SAKIT TERHADAP OPTIMALISASI PEMBAYARANPAJAK
This study aims to examine the effect of the efficiency of financial accounting systems on the optimization of tax payments in hospitals. Through a literature review, the study also explores the role of information technology in supporting financial systems and the importance of internal control strategies in improving tax compliance. The review findings indicate that an efficient accounting system, supported by information technology and strong internal controls, can enhance the accuracy of tax reporting and strengthen the financial accountability of hospitals. However, the effectiveness of the accounting system is greatly influenced by its implementation, oversight, and the competence of human resources. This study recommends strengthening the accounting system and providing staff training as efforts to optimize tax payments in hospitals
Copyright (c) 2025 Federick Daffi Tasmin, Jefry Wilson, Sukardi Hadiwinata (Author); Febyana Wong (Translator); Cindy Lorenza (Author) https://creativecommons.org/licenses/by-nc/4.0
EFEKTIVITAS E-SYSTEM DALAM MENINGKATKAN KEPATUHAN PAJAK: TINJAUAN LITERATUR TERHADAP TRANSFORMASI DIGITAL DALAM SISTEM PERPAJAKAN
The most significant source of state revenue is taxation. Tax income is a source of money that can be generated continually and optimally based on needs. This must, of course, be directly related to the high rate of public tax compliance. Taxpayer compliance with tax responsibilities is one indicator of taxpayer performance under the Directorate General of Taxes (DGT). This means that DGT will evaluate both high and poor taxpayer compliance when providing guidance, supervision, coaching, and follow-up to taxpayers. The online tax reporting method provides taxpayers with tax ease and simplification to improve tax assessment, collection, and transparency as part of the digital transformation. As a result, tax administration and payments in Indonesia are becoming increasingly digitalized, impacting taxpayer rights and overall tax efficiency. This is a qualitative study with a literature review technique. The study's findings show that implementing an e-System, which includes e-registration, e-SPT, e-FIN, e-Filling, eBilling, e-Faktur, e-Form, and e-Report, is part of digital innovation in taxation, to improve efficiency, transparency, and taxpayer compliance. As a result, the e-System can be viewed as a significant tool in long-term and comprehensive tax reform that enhances tax compliance in each country.
Copyright (c) 2024 Tetty Tiurma Uli Sipahutar, Agus Tina (Author) https://creativecommons.org/licenses/by-nc/4.0
LITERATURE REVIEW: METODE WHISTLEBLOWING, TEKNOLOGI INFORMASI, AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF UNTUK MEMBANTU PENGUNGKAPAN OCCUPATIONAL FRAUD
Revealing fraud is the responsibility of an auditor who possesses the expertise and skills needed to uncover occupational fraud. The whistleblowing system is used to prevent fraud, with the confidentiality of the whistleblower being protected, ensuring their safety. With the rapid development of technology, there are many tricks that fraudsters use to find loopholes in systems. Therefore, forensic accounting and investigative audit techniques must continuously improve in line with technological advancements to effectively uncover occupational fraud. This study uses a qualitative approach, with sample collection conducted through four stages: observation and analysis of research-related information, gathering relevant literature such as scholarly journals, identifying variables relevant to the research topic, and building a framework based on previous studies and related theories. The results, based on a literature review of several previous studies, show that whistleblowing systems, information technology, forensic accounting, and investigative audits influence the disclosure of occupational fraud.
Copyright (c) 2024 Benny R.M. Nainggolan, Jhon Piter , S.Ak., M.Ak. (Author) https://creativecommons.org/licenses/by-nc/4.0
TAX AUDIT, TAX PENALTY, AUDIT REPORT, DAN E-FILLING TERHADAP TAXPAYER COMPLIANCE DI KOTA MEDAN
This study empirically tests the effect of tax audits, tax penalties, audit reports, and e-filling on taxpayer compliance. The methods used are multiple linear and moderate regression analyses (MRA). The population of this study was corporate taxpayers at the Medan Tax Service Office in 2022, with a sample of 100 corporate taxpayers. The sampling method used was convenience sampling. The results of the hypothesis testing in this study found that tax audits, tax penalties, and audit reports were statistically unable to affect taxpayer compliance in paying and reporting their taxes to the Medan Tax Service Office. However, e-filling affects taxpayer compliance in paying and reporting taxes to the Medan Tax Service Office. This study aims to provide input and references for tax authorities and taxpayers, further examine tax sanctions and tax audits that have been carried out and increase taxpayer awareness to comply with taxes. Then, this study is influenced by external and internal factors, namely tax audits, tax penalties, audit reports and e-filling from external parties that make taxpayers tax compliant so that the presence or absence of intention will continue to make taxpayers tax compliant
Copyright (c) 2024 Ria Manurung, Ahmad Rizki Harahap (Author) https://creativecommons.org/licenses/by-nc/4.0
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN DENGAN VARIABEL INFLASI SEBAGAI MODERATING PADA PERUSAHAAN SEKTOR MANUFAKTUR
In BEI companies, losses often occur for a long time, or poor financial conditions can affect the company's performance to continue its operations. Aims to test the Effect of Corporate Social Responsibility (CSR), Corporate Governance Code (CGC), and Intellectual Capital on Going Concern Audit Opinions with Inflation as a Moderating Variable in Manufacturing Sector Companies on the Indonesia Stock Exchange Industrial Classification or IDX-IC. This research is quantitative, using logistic regression. The research is causal. The population is 287 companies, and this study's sample is 26 manufacturing sector companies on the Indonesia Stock Exchange for the 2018-2022 period. The model is logistic regression. The result is that Corporate Social Responsibility does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Good Corporate Governance does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Intellectual Capital does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Inflation cannot Moderate CSR, GCG, and Intellectual Capital on Going Concern Audit Opinions.
Copyright (c) 2024 Ninta Katharina, Hotma Mentalita (Author) https://creativecommons.org/licenses/by-nc/4.0
TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI
The government's goal in taxation is to maximize revenue generated from the taxation sector, but this will certainly be contrary to the goals of each company as a taxpayer because basically, the company will try to reduce or minimize the costs that will be used to get maximum profit then this research intends to explore the impact of the variables Leverage, Profitability, Company Performance, Company Size on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. This study uses an associative quantitative approach method. The determination of the sample in the research is the purposive sampling method, with the number of samples selected being 225 companies with an observation period of 5 years so the total sample obtained is 194 companies. According to the results of the tests that have been carried out, it was found that Tax Avoidance is significantly influenced by Leverage, and Profitability, while Company Performance and Company Size have no impact on Tax Avoidance. The results of the study imply the role of supervision and monitoring in implementing optimal corporate tax planning to reduce the level of tax avoidance.
Copyright (c) 2024 Tetty Tiurma Uli Sipahutar, Karin Amalia (Author) https://creativecommons.org/licenses/by-nc/4.0
AUDIT INVESTIGATIF DAN AKUNTANSI FORENSIK SEBAGAI SARANA UNTUK DETEKSI FRAUD: KAJIAN LITERATUR
The impact of recent financial scandals has highlighted the need for tools that can help address issues and provide solutions. Investigative Auditing and Forensic Accounting are adequate tools for reviewing financial fraud. This research aims to analyze the influence of Investigative Auditing and Forensic Accounting on fraud detection. The method used is a qualitative descriptive approach, emphasizing literature review through the collection of various sources for observation and analysis. Forensic accounting has a significantly positive effect on fraud detection. Additionally, investigative auditing also has a significantly positive effect on fraud detection. Investigative auditing and forensic accounting are two closely related fields. The difference between audit and forensic accounting lies in their objectives, where audits assist management in implementing strategies adequately, while forensic accounting aims to investigate irregularities and their impacts. Despite the difference in objectives, both contribute to fraud detection.
Copyright (c) 2024 Dr. Adv. Teng Sauh Hwee, SE., SH., MSi., Phd., BA., BKP., CTA., ACPA., CSRS., CSP., CSRA, Evelyn Hakiman (Author) https://creativecommons.org/licenses/by-nc/4.0