Journal of Applied Business, Taxation and Economics Research https://equatorscience.com/index.php/jabter <p>This journal aims to take part in the advancement of knowledge in economics and business by publishing high-quality research on contemporary trends in applied business, accounting, taxation, auditing, management, and economics in emerging markets/countries. As the journal's main horizon is to embrace contemporary trends in applied business, accounting, taxation, auditing, management, and economics, its scope is dynamic and evolving to accommodate the latest and emerging issues, challenges and phenomena.</p> <p>We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers.</p> <p>The journal accepts articles on research results in the fields of Applied Business, Economics and Tax. The journal is published six times a year (<strong>October, December,February, April, June, August</strong>).</p> <p>E-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/20210929381068912" target="_blank" rel="noopener"><strong>2808-263X</strong></a> P-ISSN: <strong><a href="https://issn.lipi.go.id/terbit/detail/20220302290179103" target="_blank" rel="noopener">2828-4976</a></strong></p> <p> </p> en-US <p>The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.</p> <p>This journal is licensed under a <a href="https://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a></p> admin@equatorscience.com (Master. I. Ibrahim) equatorsciencejournal@gmail.com (Master. I. Ibrahim) Tue, 30 Aug 2022 04:18:49 +0000 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 The Effect of Leverage, Firm Size, Profitability and Political Connections on Income Smoothing https://equatorscience.com/index.php/jabter/article/view/93 <p><em>This study aims to determine the effect of leverage, firm size, profitability and political connections on income smoothing with firm value as a moderating variable. The approach used in this research is a quantitative approach. The data in this study are secondary data and data obtained from the site </em><a href="http://www.idx.go.id"><em>www.idx.go.id</em></a><em> and company performance reports. The sampling technique used was purposive sampling technique with a total sample of 90 observation data from manufacturing companies in the consumer goods industry sector in 2016-2020. The data analysis technique uses multiple linear regression analysis using SPSS version 23 program. The results of this study indicate that the Leverage variable has no effect on income smoothing, while Company Size, Profitability and Political Connections affect income smoothing. For the moderating variable, firm value is proven to be able to moderate Leverage and Profitability, and not able to moderate the variables of Firm Size and Political Connections.</em></p> Windy Angraeni, Elvin Bastian, Tri Lestari Copyright (c) 2022 Windy Angraeni, Elvin Bastian, Tri Lestari https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/93 Tue, 30 Aug 2022 00:00:00 +0000 Effectiveness of The Audit Program, Integrity and The Government Internal Control System on Prevention of Fraud in The Procurement of Goods and Services https://equatorscience.com/index.php/jabter/article/view/107 <p><em>The purpose of this study is to determine whether the effectiveness of probity audit, integrity, and the government's internal control system (SPIP) affects fraud in the procurement of goods and services in Serang district. This research uses quantitative methods. The sampling technique uses cluster sampling. The population in this study was a whole local government organization with a total of 27 and each OPD was given 5 questionnaires. The analysis method used in this study is the coefficient of determination method. The data processing process uses SmartPLS software version 3. The type of data used in this study is primary data. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that the effectiveness of the audit probity and the government's internal control system had a positive and significant effect on the prevention of fraud in the procurement of goods and services while for integrity it had no effect and was significant on the prevention of fraud in the procurement of goods and services.</em></p> Daning Ayu Ningsih, Helmi Yazid, Dadan Ramdhani Copyright (c) 2022 Daning Ayu Ningsih, Helmi Yazid, Dadan Ramdhani https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/107 Tue, 30 Aug 2022 00:00:00 +0000 Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism https://equatorscience.com/index.php/jabter/article/view/101 <p><em>This study aims to determine and examine the effect of taxes, tunneling incentive, and bonus mechanism for transfer pricing indications</em><em>.</em><em> The approach used in research is a quantitive approach. </em><em>T</em><em>he population in this study uses registered manufacturing companies on the Indonesia Stock Exchange in 2016-2020. The number of samples</em><em> in this research</em><em> used after going through purposive sampling technique as many as 14 companies for 5 year. The data in this study are secondary data and data obtained from the site </em><a href="http://www.idx.go.id"><em>www.idx.go.id</em></a><em> and company performance reports. The analytical method used </em><em>in this study </em><em>is multiple linier regression analysis with using SPSS Statistics 25 software in data processing starting from descriptive statistical tests to hypothesis testing. The results showed that the tax</em> <em>have an effect on indications of transfer pricing. </em><em>And tunneling incentives have an effect on indications of transfer pricing. </em><em>Meanwhile the variable bonus mechanism has no effect on transfer pricing indications. </em></p> Elfaumi Farkhah, Agus Ismaya Hasanudin, Tri Lestari Copyright (c) 2022 Elfaumi Farkhah, Agus Ismaya Hasanudin, Tri Lestari https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/101 Tue, 30 Aug 2022 00:00:00 +0000 Root Cause Analysis Using Fishbone Diagram: Company Management Decision Making https://equatorscience.com/index.php/jabter/article/view/103 <p><em>This study aims to analyze the causes of delays in decision-making within the company. Managers can identify several constraints in decision-making by using analytical tools. In this study, the device used to analyze the problem is root cause analysis. Root cause analysis is used to determine the initial cause of the issues. The method used in the root cause analysis is a fishbone diagram where the fishbone diagram can identify some of the problems that underlie the constraints in decision making. This study uses a qualitative descriptive method by taking data from interviews and documentation. The results of this study can be seen in decision making four problems underlie the inhibition of decision making. The problem is the first decision-maker; namely, the company's management is not wholly a determinant in making decisions. </em><em>The second problem is that the information presented as a guide for decision-making is inaccurate, not timely, and irrelevant. </em><em>The third problem is the absence of software that processes data into information needed by company management. The last problem is the lack of integration between divisions, so the resulting information is out of sync. Root cause analysis and fishbone diagrams, that was possible to analyze in detail the causes of delays in decision making. In the end, management can find solutions to each of these problems. Management will search each problem for the root cause, and the answer that they will give will be right on target so that the hope to minimize the obstacles to decision making will be implemented.</em></p> Siti Holifahtus Sakdiyah, Nurafni Eltivia, Aang Afandi Copyright (c) 2022 Siti Holifahtus Sakdiyah, Nurafni Eltivia, Aang Afandi https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/103 Tue, 30 Aug 2022 00:00:00 +0000 The Influence of Internal Audit, Capital Structure, Independent Board of Commissioners and Institutional Ownership on the Financial Performance of Banking Sector Companies Listed on the IDX for the 2018-2020 Period https://equatorscience.com/index.php/jabter/article/view/105 <p><em>The purpose of this study was to determine whether Internal Audit, Capital Structure, Board of Commissioners, and Institutional Ownership have a significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling technique used purposive sampling and obtained as many as 9 companies. The population in this study are banks listed on the IDX. The analytical method used in this research is multiple linear regression analysis method. The data processing process uses SPSS 22. From the results of this study, all of the banking sector companies that are sampled generate profits by using research assets; the average number of internal audit members in the banking sector is 4; Companies in the banking sector in using their capital structure are still larger from sources of debt than their own capital; the company has the support to provide supervision on the company's performance; Relatively high institutional ownership.</em></p> Ulfa Khairunnisa, Helmi Yazid, Iis Ismawati Copyright (c) 2022 Ulfa Khairunnisa, Helmi Yazid, Iis Ismawati https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/105 Tue, 30 Aug 2022 00:00:00 +0000 Tax Planning: Theory and Modeling https://equatorscience.com/index.php/jabter/article/view/100 <p><em>The majority of taxpayers, whether individuals or corporations, seek to reduce their tax burden or to benefit from a certain tax saving. In this sense, taxpayers resort to various legal or even illegal tax planning practices. In this article, we seek to deepen the understanding of the concept of tax planning and to offer, to the various readers, new theoretical and empirical indicators to understand the motivations behind fiscally aggressive behavior. Indeed, after presenting the theoretical framework of the notion of tax planning, we will discuss the main theoretical and empirical sources that have attempted to model and estimate the extent of tax planning. At the end of our review of the theoretical and empirical literature, we can argue that the deterrence theory, which has dominated the earlier literature on tax planning, is insufficient to explain fiscally aggressive behavior, and that the modeling of tax planning practices depends to a large extent on the context of the estimated study and on the interpretations of tax laws.</em></p> Saadia Kouroub, Lahcen Oubdi Copyright (c) 2022 Saadia Kouroub, Lahcen Oubdi https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/100 Tue, 30 Aug 2022 00:00:00 +0000 Tax Aggressiveness: The Role of Capital Intensity and Inventory Intensity with Leverage as Intervening https://equatorscience.com/index.php/jabter/article/view/97 <p><em>This Research Aims To Know The Effect Of Capital Intensity And Inventory Intensity On Tax Aggressiveness And To Know The Role Of Leverage In Mediating Capital Intensity And Inventory Intensity To Tax Aggressiveness In The Mining Industry In Indonesia.</em> <em>The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample used in this study was selected by purposive sampling. The sample of companies that were successfully obtained in this study was 45 companies. The Source of data used in this study is secondary data with a purposive sampling method. The data analysis technique used is with the help of the SPSS Version 20.00 Application Program for Windows</em><em>The results showed that </em><em>Capital Intensity has a positive effect on Tax Aggressiveness, Inventory intensity has a positive effect on Tax Aggressiveness, Leverage is not able to mediate Capital Intensity on Tax Aggressiveness, Leverage is not able to mediate Inventory Intensity on Tax Aggressiveness and Leverage has a positive effect on Tax Aggressiveness</em><em>.</em></p> Elin Marlina, Agus Ismaya Hasanudin, Windu Mulyasari Copyright (c) 2022 Elin Marlina, Agus Ismaya Hasanudin, Windu Mulyasari https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/97 Tue, 30 Aug 2022 00:00:00 +0000 Innovation, CSR, Work Environment, Company Reputation Financial Performance with Strategic Objectives as Mediation Variables https://equatorscience.com/index.php/jabter/article/view/98 <p><em>Financial performance, one of which is in the financial sector. The decline in financial performance, during the COVID-19 pandemic, could be caused by a decline in the debtor's financial condition, late payments and other payment problems, as well as the deteriorating business prospects of creditors. Which results in a decline in credit quality or the occurrence of bad loans which will have an impact on the decline in banking financial performance. In this case, the disbursement of credit in a larger amount compared to customer deposits will cause banks to face liquidity risk which will lead to a decline in banking financial performance. The COVID-19 pandemic has not only impacted the financial performance of the banking sector, but also the performance of companies financing, one of which is fintech. Thus, giving rise to various services in the field of financial services by utilizing modern technology that provides services in the form of payments, lending money, investments, transfers</em></p> Mutia Rizky Septiani, Tubagus Ismail, Munawar Muclish Copyright (c) 2022 Mutia Rizky Septiani, Tubagus Ismail, Munawar Muclish https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/98 Tue, 30 Aug 2022 00:00:00 +0000 The Influence of Independency, Professionalism, and Integrity on Fraud Prevention with Leadership Style As Moderating Variable https://equatorscience.com/index.php/jabter/article/view/102 <p><em>This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.</em></p> Yunita Sari, Helmi Yazid, Muhammad Taqi Copyright (c) 2022 Yunita Sari, Helmi Yazid, Muhammad Taqi https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/102 Tue, 30 Aug 2022 00:00:00 +0000 The Role Of Government Spending In Education Inequality: Evidence From Indonesia With A Panel Data Analysis https://equatorscience.com/index.php/jabter/article/view/126 <p><em>This study aims to determine the level of inequality in education as measured by the Gini Education Coefficient (KGP) in Indonesia, to compare the level of inequality between provinces and to analyze the factors that influence educational inequality between provinces in Indonesia. This research was conducted in a number of Indonesian provinces in 2017-2019 using a panel data anayisis methods. The results showed that education inequality in Indonesia in 2017-2019 was in the low inequality category. The number of Gini coefficients is getting smaller each year, which indicates a more even distribution of education in Indonesia. When viewed from the regional classification, Eastern Indonesia has a higher KGP score than the Western part of Indonesia. The education budget has a negative and significant effect on education inequality in Indonesia in 2017-209 while the number of teachers and school principals has a significant positive effect on education inequality in Indonesia in 2017-2019.</em></p> Sugeng Setyadi Copyright (c) 2022 Sugeng Setyadi https://creativecommons.org/licenses/by-nc/4.0 https://equatorscience.com/index.php/jabter/article/view/126 Tue, 30 Aug 2022 00:00:00 +0000