Journal of Applied Sciences in Accounting, Finance, and Tax

Understanding Tax Policy Research in Indonesia: A Bibliometric Perspective

Gusti Naufal Rizky Perdana — 2024-10-30

This study aims to conduct a bibliometric analysis of tax policy in Indonesia, focusing on identifying research trends, dominant issues, and emerging research themes in this field. Data obtained from the Scopus database using the keywords "tax policy" and "Indonesia" were analyzed using bibliometric methods to depict the structure and research trends, while thematic approaches were employed to identify dominant themes. The results indicate a steady increase in the number of publications on tax policy in Indonesia, particularly in the last five years. Specifically, in 2020 there will be 8 documents, in 2022 there will be 9 documents and in 2023 there will be 18 documents. The analysis also identifies the authors, affiliations, and countries that contribute most to this research, as well as the most common document types and subject areas. The most frequently cited articles in the context of tax policy in Indonesia are also outlined. Furthermore, visualization of concept relationships using VOSviewer software aids in identifying main themes and concept relationships in the literature. Thus, this study provides a comprehensive understanding of tax policy research in Indonesia, serving as a basis for further research and aiding policymakers in understanding key issues related to the tax system in the country.

Assessing the Financial Performance of Nias Local Goverment

Sahala Purba — 2024-10-30

This research aims to evaluate the financial performance of the Nias Regency Regional Government based on financial report data from 2013 to 2022. The data collection method used is the documentation method, and data analysis is carried out using financial ratio analysis. The research results show that the financial performance of the Nias Regency Regional Government from 2013 to 2020 has several characteristics. The level of regional financial independence is still low with an average of 83.41%, but is in the high category. Nias Regency's regional autonomy also has a very low category with an average of 13.16%. The ratio of the degree of fiscal decentralization in Nias Regency is relatively low with an average of 10.88%. However, the effectiveness of Nias Regency's original regional income (PAD) from 2013 to 2022 is classified as very effective with an average of 108.46%. The regional original income (PAD) efficiency ratio shows a very efficient category with an average of 0.21%. The regional tax efficiency ratio is also classified as very efficient with an average of 2.43%. Meanwhile, the contribution ratio of regionally owned enterprises (BUMD) shows a fairly good contribution with an average of 11.31%. Overall, analysis of the financial reports of the Nias Regency Regional Government shows that their financial performance is quite good, effective and efficient.

The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance

I Made Dwi Sumba Wirawan — 2024-10-30

Taxation plays a crucial role in Indonesia as it serves as a significant revenue source for the country. Small and Medium Enterprises (SMEs) are particularly important in the economic landscape of Indonesia. This study underscores the significance of tax compliance among Small and Medium Enterprises, particularly in light of global economic challenges and the essential need for tax revenues. Tax compliance is a critical determinant in sustaining government functions and fostering economic growth in Indonesia. It is vital for governments to fulfill their financial obligations, including the provision of public goods, national defense, and support for economic development. However, factors such as tax socialization, understanding of tax regulations, and the application of tax knowledge influence the level of compliance among Micro, Small, and Medium Enterprises (MSMEs). The objectives of this research were to examine the impact of the self-assessment system on tax compliance among MSMEs in Indonesia, and to investigate the mediating role of tax socialization in the relationship between the self-assessment system and tax compliance. This study examined micro, small, and medium-sized business taxpayers in Denpasar City, utilizing a sample size of 100 taxpayers selected through simple random sampling. The findings indicate that self-assessment systems have a positive impact on the compliance behavior of these MSME taxpayers. However, the results suggest that tax socialization does not significantly moderate the relationship between the self-assessment system and taxpayer compliance.

Professional skepticism and audit judgment: The moderating effect of audit experience

Ni Putu Budiadnyani — 2024-10-30

An entity's financial performance, position, and cash flows are structurally represented in financial statements, which also capture management's accountability for financial resources. To safeguard the credibility of financial information and bolster public trust, the public accounting profession is instrumental in rendering opinions on the reliability of these financial statements. To validate these financial statements and form views about the fairness of the financial information given, independent auditors conduct an audit procedure. The assessment of financial statements is greatly impacted by the audit judgment, which is an essential part of the auditing process. The impact of professional skepticism on audit judgment is investigated in this study. This study also investigates auditor experience's potential to function as a moderating variable. A total of 76 auditors from public accounting companies registered in Bali Province were the samples evaluated. Purposive sampling was used in this study to choose the sample, and auditors with at least a year of experience were required. Both linear regression and moderated regression analysis (MRA) are the analysis methods employed. The analysis's findings demonstrate that professional skepticism improves audit judgment. The association between audit judgment and professional skepticism cannot be mitigated by audit expertise. The results imply that the relationship between professional skepticism and the caliber of audit judgment is not always strengthened by auditor experience. It appears that both seasoned and inexperienced auditors are capable of exhibiting professional skepticism and rendering sound audit decisions.

Implementation of accounting record using accurate software at CV. Tresna

Ni Komang Urip Krisna Dewi — 2024-10-30

Along with the development of this CV, it has experienced very rapid improvements, and this includes financial management. The results of interviews with accounting CV Tresna stated that currently CV still uses manual recording using Microsoft Excel. This starts from recording receipts from customers, payments to suppliers to financial reports. Technology is needed to make it easier to record and prepare accurate financial reports. Therefore, an accounting information system is needed. An Accounting Information System (AIS) is a collection of resources, such as people and tools designed to convert financial and other data into information. In this research, system accounting information applied is Accurate Accounting Software. Accurate is a program accounting and finance designed to meet company needs in terms of accounting and financial records. This type of research uses qualitative research which is descriptive qualitative. The author implemented Accurate in CV Tresna through several series stages. Starting from a preliminary study, conducting analysis with interview, implementation, testing using the black-box method, to results evaluation and improvement. The results show that Accurate system makes it easier to carry out bookkeeping for creating invoices to customers, paying bills to suppliers, automatic COGS calculations, and financial reports on CV X has been successfully carried out as proof of financial statements to the owner of CV Tresna

Performance analysis of the Village Credit Institution (LPD) of Tanjung Bungkak Traditional Village using the balanced scorecard approach

Putu Yuni Trisna Dewi — 2024-10-30

The balanced scorecard is a tool for measuring company performance from financial and non-financial aspects through four perspectives including the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This research uses a quantitative descriptive approach carried out at the Tanjung Bungkak Traditional Village LPD located in Denpasar with the aim of knowing the performance of the Tanjung Bungkak Traditional Village LPD seen from the four perspectives in the balanced scorecard. Data collection techniques used include documentation, observation, interviews and surveys. The results of the analysis show that the performance of the Tanjung Bungkak Traditional Village LPD, when viewed from a financial perspective, is not good with the calculation of Cash Ratio (CR) and Loan to Deposit Ratio (LDR) categorized as quite good, Debt to Equity Ratio (DER) categorized as good, but Operations Cost to Operating Income (BOPO), Non-Performing Loans (NPL), Return on Assets (ROA) and Return on Equity (ROE) are categorized as poor. From a customer perspective, LPD's performance is assessed as good from the results of customer retention and customer satisfaction calculations with a percentage of positive statements reaching 93%. From an internal business process perspective, LPD performance is in fairly good criteria from the results of calculations of the innovation process and operational processes using service cycle effectiveness. The learning and growth perspective shows good LPD performance from calculating employee retention, employee productivity and employee satisfaction with the percentage of positive statements reaching 83%.