Journal of Applied Sciences in Accounting, Finance, and Tax

Determinants of accounting fraud with unethical behavior as an intervening variable in OPD Palembang city government

Selvita Meilansari — 2025-10-24

This study focuses to analyze the effect of internal control, conformity of compensation, information asymmetry and compliance to accounting standards on accounting fraud with unethical behavior as intervening variable in Palembang. This study uses 253 employees of government agencies in Palembang. Primary data is used and processed through structural equation model (SEM) using smartPLS.The result shows that internal control and conformity of compensation have negative and significant effect on unethical behavior, information asymmetry and compliance to accounting standard have positive effect on unethical behavior. However information asymmetry is found to be insignificant. Furthermore, conformity of compensation, information asymmetry and compliance to accounting shows negative and significant effect on accounting fraud meanwhile internal control have positive and insignificant effect. Unethical behavior is found to have positive and significant effect on accounting fraud. The result of sobel test shows that unethical behavior cannot mediate the relationship between internal control, conformity of compensation and compliance to accounting standards on accounting fraud while unethical behavior is also find cannot mediate the effect between information asymmetry on the accounting fraud.

Financial strategy and tax avoidance: the influence of profit, capital structure, liquidity, and firm size as a moderator

Tio Waskito Erdi — 2025-10-28

The purpose of this study is to examine the effect of profitability, capital structure, and liquidity on tax avoidance, with firm size as a moderating factor. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, using multiple linear regression techniques and Moderated Regression Analysis (MRA). The results show a significant effect of profitability on tax avoidance, with firms with higher profits more likely to engage in tax avoidance. Conversely, capital structure does not show a significant relationship with tax avoidance, and debt financing is not a dominant tool for reducing corporate tax liabilities. On the other hand, liquidity shows a negative impact on tax avoidance, indicating that more liquid firms are generally more compliant in fulfilling their tax responsibilities. Furthermore, this study confirms that firm size moderates the relationship between the independent variables and tax avoidance, with larger firms being better equipped to implement complex tax strategies due to their sufficient financial and operational capacity. These findings provide valuable insights for corporate decision-makers, policymakers, and investors, emphasizing the importance of maintaining a strategic yet compliant approach to tax planning.

Digital transformation and its implications for professional accountants' skills needs

Ni Putu Rita Sintadevi — 2025-10-28

Digital transformation brings significant changes to clerical accounting tasks. This research aims to (1) investigate digital technology that has a broad impact on the field of accounting; and (2) identify the skills needed by accounting graduates to enter the workforce in the digital era. The research was conducted with a qualitative approach using a systematic literature review method. In the initial phase, this study identified 40 manuscripts. Based on the selection criteria, this study examined 26 manuscripts about digital transformation related to the skills needs of the accounting profession. Manuscripts come from 21 journals indexed by Scopus Q1 – Q3 and published in the period 2019 – 2024. Digital technologies such as big data and data analytics, artificial intelligence, robotic process automation, blockchain, and cloud-based accounting are having a broad impact on accounting processes and practices. The implications of this impact are the changing role of the accounting profession. A number of new skills, both technical and non-technical, are needed to support the changing role of the accounting profession. Therefore, educational institutions need to prepare accounting graduates with a range of skills, supported by digital skills. Further studies are needed to identify patterns of changes in the role of the accounting profession and its skills requirements.

An empirical analysis of tax revenue and FDI influence on GDP in Southeast Asian Countries

Florentinho Gomes — 2025-10-28

This study examines the effect of tax revenue and FDI on Gross Domestic Product of nations in Southeast Asia covering 2009- 2023. The objective is to determine whether higher tax collection and increased FDI inflows significantly influence GDP performance in the region. Southeast Asia, with its dynamic economic transitions and growing global integration, provides a relevant context for assessing the roles of fiscal capacity and external capital in supporting economic development. The study uses a quantitative method based on secondary panel data gathered through the World Bank, IMF e-Library, CEIC and YCharts platforms. The examination was conducted in STATA 17, using common, fixed, and random effects models for assessing how the variables are related. Results indicate a strong link between tax revenue and GDP, significant at the 1% threshold. FDI also demonstrates a significant positive effect, at the 5% level. These results show that improving how countries collect taxes and making it easier for foreign investors to invest can help boost overall GDP performance. The study also provides governments clear guidance on how better tax policies and investment strategies can strengthen their economies.

Analysis of capital market reaction to the 2024 Prabowo-Gibran inauguration on Indonesian Stock Exchange

I Komang Gita Putra — 2025-10-28

The Free Nutritious Meals (MBG) program was one of Prabowo-Gibran’s flagship programs during the 2024 presidential and vice-presidential election campaign. The inauguration of the Prabowo-Gibran president and vice-president was a highly anticipated event not only by the public, but also by investors who believed it would impact the Indonesian capital market. This study aimed to examine the market reaction to the inauguration of the Prabowo-Gibran president and vice-president among companies in the consumer non-cyclical food and beverage subsector on the IDX. The capital market reaction was proxied by trading volume activity and abnormal returns. The researchers used a population of companies in the consumer non-cyclical food and beverage subsector and obtained a sample of 91 companies using a purposive sampling method. The observation period for the reaction was three days before and three days after the event from 16 October 2024 until 23 October 2024. Testing was conducted using the One Sample Kolmogorov-Smirnov test for normality and the Wilcoxon Signed Rank Test for hypothesis testing using SPSS 26. The study found that there is no difference in average trading volume activity before and after the event

Indonesia’s SSB tax policy plan: a review

Novrialdi Budi Putra Budi — 2025-10-28

The purpose of this study is to find out whether the extensification of the excise object of Packaged Sweetened Beverages (SSBS) can have the opportunity to reduce the number of people suffering from non-communicable diseases. The research method uses a literature study approach, the data source is secondary data from the collection of SCOPUS-accredited journals, SINTA, books, and related documents. Analysis is used with an exploratory approach. The results of the study revealed that the imposition of excise on SSBS can reduce purchase interest in products with high sugar content due to an increase in product prices, the imposition of excise also has a great opportunity for educational moments and increasing awareness in the community of the importance of a healthy lifestyle.