Ilomata International Journal of Tax and Accounting 2024-04-17T04:40:32+00:00 Novianita Rulandari [email protected] Open Journal Systems <div> <div>Ilomata International Journal of Tax and Accounting With ISSN Number <a title="Portal ISSN" href="" target="_blank" rel="noopener"> 2714-9846 (Online)</a> - <a title="Portal ISSN" href="" target="_blank" rel="noopener">2714-9838 (Print)</a> is a journal published by <a href="" target="_blank" rel="noopener">Yayasan Sinergi Kawula Muda</a>, published original scholarly papers in the field of finance and tax law. Ilomata International Journal of Tax and Accounting is published four times a year (January, April, July, October), and has collaborated with the <a href="" target="_blank" rel="noopener">Indonesian Fiscal and Tax Administration Association</a>. Ilomata International Journal of Tax and Accounting is indexed in Science Technology Index, Directory of Open Access Journal (DOAJ), Garba Rujukan Digital (GARUDA), Google Scholar, Crossref, Dimensions, and has currently been cited 32 times from 11 articles in the Scopus database (Update August 28, 2023) <a title="Citation" href=";sort=cp-f&amp;st1=Ilomata+International+Journal+of+Tax+and+Accounting&amp;sid=08f161d84a0515763336b0837dc27995&amp;sot=b&amp;sdt=b&amp;sl=56&amp;s=ALL%28Ilomata+International+Journal+of+Tax+and+Accounting%29&amp;cl=t&amp;offset=1&amp;ss=plf-f&amp;ws=r-f&amp;ps=r-f&amp;cs=r-f&amp;origin=resultslist&amp;zone=queryBar" target="_blank" rel="noopener">Citedness in Scopus</a>. Please visit this page <a href=""></a> to submit to this journal.<a title=" Journal History" href=""> Journal History</a></div> </div> <div>&nbsp;</div> Environmental Audit and CSR Practices on the Financial Performance of Small and Medium Manufacturing Companies in Indonesia 2024-04-17T04:40:31+00:00 Trinandari Prasetya Nugrahanti [email protected] Shanti Lysandra [email protected] <p>By employing environmental audits, businesses can meticulously assess environmental risks, fortify sustainability practices, and foster enhanced stakeholder trust. Concurrently, the adoption of CSR practices emerges as a driving force behind improved financial performance, operational efficiency, and long-term sustainability.&nbsp; This study investigates the profound impact of environmental audit and Corporate Social Responsibility (CSR) practices on the financial performance of small and medium manufacturing companies in Indonesia. This research uses quantitative methods with primary data obtained through a questionnaire. The sample selection from the population of manufacturing companies in Indonesia was carried out purposefully. The data that has been collected will be analyzed by regression to be able to answer existing hypotheses. The results showed that environmental audits&nbsp; and CSR can have a positive and significant effect on their financial performance. This means that financial performance&nbsp; and CRS will increase along with improvements in financial performance. These findings carry substantial implications for the manufacturing sector, advocating for responsible business practices and making theoretical strides by emphasizing the integration of sustainability into financial theories and models, specifically within the context of Indonesia's industrial landscape.</p> 2024-04-13T02:51:20+00:00 Copyright (c) 2024 Trinandari Prasetya Nugrahanti, Shanti Lysandra Boosting Firm Performance: Insights from the Food & Beverage Sector's Key Drivers 2024-04-17T04:40:29+00:00 Michael [email protected] William Widjaja [email protected] <p>The food and beverage industry is a vital contributor to Indonesia's economy, yet faces challenges in optimizing performance. This study investigates the impact of operating capacity, agency costs, and intellectual capital on firm performance within this sector. Analyzing financial data from 12 out of 26 listed companies spanning 2018 to 2022, with convenience sampling, panel data regression in EViews 12 reveals significant findings. Higher operating capacity positively influences revenue generation, marketing efficacy, and customer satisfaction. Agency costs serve as incentives for managerial alignment with shareholders' interests, enhancing governance and transparency practices. Intellectual capital fosters innovation, operational efficiency, and brand reputation, driving firm performance. The study underscores the strategic importance of these factors in managing firms within the food and beverage industry. For practitioners, insights gleaned from this research offer guidance in formulating effective strategies to enhance operational capacity, manage agency costs, and bolster intellectual capital. Moreover, investors gain valuable insights into assessing investment opportunities in this sector. Policymakers can utilize these findings to formulate policies conducive to fostering growth and sustainability within the food and beverage industry. By addressing these key determinants, firms can bolster their competitive edge and achieve sustained success in the dynamic landscape of the food and beverage sector in Indonesia.</p> 2024-04-13T02:53:34+00:00 Copyright (c) 2024 Michael, William Widjaja The Impact of Corporate Governance in Indonesia's Biggest Banks on Accounting Conservatism Through Audit Quality 2024-04-17T04:40:28+00:00 Agung Nurmansyah [email protected] <p>Banks are typically linked with conservative accounting practises due to the handling of big assets. This study investigates how company governance impacts accounting conservatism by focusing on audit quality. The analysis involves the independent variable corporate governance, the intervening variable audit quality, and the dependent variable accounting conservatism. This study focused on the 10 largest banks in Indonesia that were listed on the Indonesian stock exchange from 2015 to 2020. Using purposive sampling, 9 banks were selected for the study. Data collection was conducted using secondary data, the statistical method used was path analysis. This study's findings suggest that corporate governance has a negative impact on audit quality and accounting conservatism. Corporate governance negatively affects audit quality and through audit quality affects accounting conservatism.</p> 2024-04-13T02:55:58+00:00 Copyright (c) 2024 Agung Nurmansyah The Effects of Tax Sanctions, Taxpayer Awareness, and Tax Understanding MSME on Tax Compliance: The Moderating Role of Risk Preference 2024-04-17T04:40:27+00:00 Sinsin Putri Yuliani [email protected] Tri Ayu Sistalia [email protected] Agung Yulianto [email protected] <p>This study's objective was to assess and examine the impacts of tax penalties, taxpayer awareness, and taxation comprehension on the tax compliance of micro, small, and medium-sized businesses (SMEs) in Cirebon City, with risk preference moderating variables. The method used in this research is quantitative, and the type of data used is primary data obtained from 250 respondents. This study shows that tax sanctions, taxpayer awareness, increasing taxpayer compliance, and understanding of taxation affect taxpayer compliance. Risk preferences do not strengthen the relationship between taxpayer awareness and taxpayer compliance, and risk preferences do not moderate the knowledge of taxation with taxpayer compliance. The Directorate General of Taxes can use this study to encourage a stronger tax approach and understanding of taxation, especially for Cirebon City micro, small, and medium-sized businesses (SMEs).</p> 2024-04-13T02:59:37+00:00 Copyright (c) 2024 Sinsin Putri Yuliani, Tri Ayu Sistalia, Agung Yulianto Mapping Green Tax Research Trends: A Bibliometric Analysis Study 2024-04-17T04:40:25+00:00 Muhammad Bima [email protected] Mohammad Nizarul Alim [email protected] <p>A green tax is a type of tax that is applied to reduce the amount of pollution and preserve the green environment. This research focuses on the results of mapping research articles on the topic of green taxes from Scopus-indexed international journal literature Q1 (quartile 1) to Q4 (quartile 4) for the period 2015-2024. The purpose of this research is to examine more deeply about green tax research with a bibliometric analysis study focusing on the subject areas of environmental science, energy, economics, econometrics and finance, social sciences, engineering, business management and accounting, computer science. This research uses a descriptive quantitative approach with simple statistical analysis on bibliometric analysis. Bibliometric analysis is used to know future research trends on green taxes. This research also includes visualization analysis results from data processing results with Vosviewer. The results of the study have found 182 articles from Scopus-indexed journals Q1 (quartile 1) to Q4 (quartile 4). The contribution of this research is that it can provide future directions in determining innovative green tax design and distribution effect analysis and provide insights that have value for policymakers in sustainable development.</p> 2024-04-13T03:01:55+00:00 Copyright (c) 2024 Muhammad Bima, Mohammad Nizarul Alim Determinants of Company Value With Information Transparency as Moderation In Food Beverage Sector Companies 2024-04-17T04:40:24+00:00 Rida Ristiyana [email protected] Anna Sofia Atichasari [email protected] Rizki Abdullah [email protected] <p>This study aims to determine the effect of tax avoidance, company size, and leverage on company value with information transparency as moderation in food beverage sector companies listed on the IDX in 2017-2021. This type of research is quantitative research and the data used is secondary data. The population in this study amounted to 72 companies and obtained research samples using the purposive sampling method amounted to 13 companies. The data analysis method used is panel data regression analysis using Eviews version 10. The results simultaneously show that tax avoidance, company size and leverage affect company value. Partially, tax avoidance has a positive and significant effect on company value, while company size has a negative and significant effect on company value. Leverage and transparency of information do not affect company value. The results of the moderation effect prove that information transparency is not able to moderate the effect of tax avoidance on company value. On the other hand, information transparency is also unable to moderate the effect of leverage on company value. However, transparency of information can moderate by strengthening the influence of company size on company value.</p> 2024-04-13T03:05:19+00:00 Copyright (c) 2024 Rida Ristiyana, Anna Sofia Atichasari, Rizki Abdullah The Role of The Housewife in Managing Family Finances (Case Study in South Labuhan Batu Regency) 2024-04-17T04:40:32+00:00 Dina Anjani [email protected] Yenni Samri Juliati Nasution [email protected] Laylan Syafina [email protected] <p>This research aims to examine the role of housewives with upper secondary education in managing family finances in Aek Torop Barat Hamlet KM 6, Asam Jawa Village, South Labuhan Batu Regency. This research use desciptive qualitative approach . The research site is located in Aek Torop Barat Hamlet KM 6 Asam Jawa Village, South Labuhan Batu Regency. Research time from May 2023 to November 2023. Primary data on field activities directly through interviews, asking questions and answers to informants. For the data taken, there were 2 (two) housewives who met the criteria determined by the author from 80 housewives. who work, have a monthly income, and have a secondary education or above (Bachelor's degree). Techniques used by researchers in this research survey is in form interview ( Interview ) For make it easier in the research. Interview is a communication process or an interaction which aims to collect something information Which appear through ask answer between a researcher with an informant or research subject (if the subject is man). so researcher do analysis data with the aim of making the data that has been obtained easier to use understood. This analysis uses theories related to The topic of this discussion is an attempt to observe the role of housewives in managing household finances. The research results show that housewives play an important role in financial planning, financial decision making, savings and investment. They face challenges in the form of unexpected expenses and inflation. Education influences financial understanding. Educated housewives are able to manage finances more planned and invest For period long Housewife households strive to increase financial literacy, use digital financial applications, and participate in financial development programs to overcome challenges. Despite facing various challenges, educated housewives have a significant role in managing household finances. With the knowledge of household financial management, the implementation and impact on day-to-day life will enable her to better manage her expenses, save for educational needs and have a much better financial life.</p> 2024-04-13T00:00:00+00:00 Copyright (c) 2024 Dina Anjani, Yenni Samri Juliati Nasution, Laylan Syafina