Journal of Governance, Taxation and Auditing

The Mediating Effect of Profitability on the Influence of Capital Structure on Firm Value (An Empirical Study on Technology Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2023 Period)

2025-10-07T09:44:13+07:00

This research investigates the impact of capital structure on firm value, with profitability serving as a mediating variable, focusing on technology sector firms listed on the Indonesia Stock Exchange between 2015 and 2023. The variables in this study are operationalized using specific indicators: firm value is assessed through the Price to Book Value (PBV), capital structure is measured by the Debt to Equity Ratio (DER), and profitability is represented by Return on Equity (ROE). The study population consists of all technology sector firms listed on the IDX during the stated period, selected using purposive sampling. Data analysis involves descriptive statistics, classical assumption testing, hypothesis testing (t-test), path analysis, and the Sobel test for mediation. The results demonstrate that while capital structure does not exert a direct effect on firm value, it has a significant and favorable influence on profitability. Profitability, in turn, contributes positively to firm value. Additionally, profitability acts as a key intermediary, bridging the relationship between capital structure and firm value.

The Influence of Supervision, Management Information Systems and Service Quality Towards Performance with Employee Competence as Moderation in the Regional Revenue Agency of Karimun District

2025-10-09T14:21:57+07:00

The performance achievement of Bapenda Karimun employees is not optimal, indicated by the performance targets on indicators to increase the value of Government Agency Performance Accountability and the growth of Regional Original Income in 2022 and 2024 cannot be achieved according to the target, due to employee competency issues, suboptimal supervision, limitations of the management information system and the quality of public services not being achieved according to the target. This mixed-method research aims to examine the influence of Supervision, Management Information System and Service Quality on Performance with Employee Competence as a Moderator in the Regional Revenue Agency of Karimun Regency. It was concluded that supervision and competence had a significant positive effect on employee performance, but management information systems and service quality had a negative but insignificant effect. Then supervision, management information system and service quality had a significant positive effect on competence. Furthermore, supervision and service quality in competency moderation had a significant negative effect on employee performance. At the same time, the management information system in competency moderation had a positive but insignificant effect. It is recommended to the leadership elements in the Regional Revenue Agency of Karimun Regency, among others, to prioritize improving the condition of infrastructure facilities and management information system resources in order to maximize public understanding of the function and benefits of land and building taxes.

The Effect of Competence, Training and Motivation on Work Productivity by Moderating Incentives on State Civil Apparatus Employees of the Regional Secretariat of Karimun District

2025-10-09T14:22:33+07:00

This study aims to understand and measure the effectiveness and efficiency of performance in various sectors, especially in public services. For State Civil Apparatus (ASN), work productivity not only affects the quality of services provided to the public, but also determines the extent to which the organization can fulfill its goals and mandates. As an integral part of efforts to improve the quality of public services, the work productivity of State Civil Apparatus (ASN) plays a very important role in the success of local governments in meeting community needs. This study was conducted at the Regional Secretariat of Karimun Regency, located in the Regent's Office Complex, Bukit Gading Building (Building D), Jl. Jend. Sudirman - Poros Tanjung Balai Karimun, Karimun Regency, Riau Islands Province, Indonesia.

The Influence of Transformational Leadership, Competence, and Work Environment on the Performance of Civil Servants (PNS) at the Regional Secretariat of Riau Islands Province with Work Motivation as an Intervening Variable

2025-10-09T14:30:47+07:00

This study aims to examine the influence of transformational leadership, competence, and work environment on the performance of civil servants (PNS) at the Regional Secretariat of Riau Islands Province, with work motivation as an intervening variable. The research applied a quantitative causal-associative approach. The sample was determined using purposive sampling with the Yamane formula, resulting in 142 respondents. Data were analyzed using SmartPLS 3.0. The findings reveal that transformational leadership and competence have a positive and significant effect on performance, both directly and through work motivation. The work environment has no significant direct effect on performance but exerts a positive and significant effect on work motivation. Furthermore, work motivation serves as an intervening variable mediating the effects of transformational leadership, competence, and work environment on performance. These results highlight the critical role of leadership, competence, and supportive work conditions in enhancing civil servants’ motivation and performance.

Analysis of the Influence of Digitalization, Information Quality, and Income Level on Compliance with Land and Building Tax Payment with Knowledge as an Intervening Variable in Karimun District, Karimun Regency

2025-10-09T14:35:48+07:00

Taxpayer compliance in paying Land and Building Tax (PBB) in Karimun Regency has declined. This condition is influenced by the low level of public knowledge regarding PBB, the lack of optimization in digitalization and tax information systems, as well as the relatively low level of income among taxpayers. This study applies a mixed-method approach, focusing on analyzing the effect of digitalization, information quality, and income level on PBB payment compliance, with knowledge as an intervening variable in Karimun District. The findings reveal that digitalization, income level, and PBB knowledge significantly influence taxpayer compliance, while information quality shows no significant effect. Furthermore, information quality and income level significantly affect PBB knowledge, while digitalization does not. Current levels of public knowledge are not yet able to strengthen the effect of digitalization on PBB compliance, but they do strengthen the effect of information quality and income level on taxpayer compliance. It is recommended that the Karimun Regional Revenue Agency optimize information quality and taxpayer knowledge through improved digitalization and information systems aligned with taxpayers’ conditions. Additionally, efforts to raise taxpayer awareness should be strengthened through programs and policies that promote equal distribution of knowledge related to PBB.

The Influence of Professional Education and Training, Teacher Commitment, and Educational Technology and Information on Teacher Professionalism Through Teachers’ Pedagogical Competence at Public Junior High Schools in SEI Beduk Subdistrict, Batam City

2025-10-09T14:36:14+07:00

This study aims to analyze the influence of professional education and training, teacher commitment, and educational technology and information on teacher professionalism, with teachers’ pedagogical competence as a mediating variable. The research applied path analysis using SEM-PLS, assisted by SmartPLS 3.0 (2025). Instrument testing included validity, reliability, outer model, inner model, and hypothesis testing. The findings reveal that professional education and training, teacher commitment, and technology and information have a positive and significant effect on teachers’ pedagogical competence. However, only technology and information show a significant direct effect on teacher professionalism, while professional education and training and teacher commitment have positive but insignificant effects. Pedagogical competence has a positive and significant influence on teacher professionalism and serves as a significant mediating variable between professional training, teacher commitment, technology, and teacher professionalism. Simultaneously, the three independent variables significantly affect pedagogical competence and, together with it, significantly influence teacher professionalism. Therefore, enhancing teacher professionalism in public junior high schools in Sei Beduk Subdistrict can be achieved through strengthening pedagogical competence, improving professional training quality, increasing teacher commitment, and optimizing the use of educational technology.

Uncovering Gender Diversity, CSR, and Culture in Accelerating Corporate Performance: An Empirical Study on Companies

2025-10-09T14:28:50+07:00

The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Bank BPD Bali

2025-10-09T14:44:25+07:00

This study aims to analyze the influence of service quality and customer satisfaction on customer loyalty at Bank BPD Bali. This study uses a quantitative approach with a survey method by distributing questionnaires to 150 active customer respondents of Bank BPD Bali. The data analysis technique used is multiple linear regression with the help of the SPSS program version 25. The results of the study indicate that service quality has a positive and significant effect on customer loyalty, as well as customer satisfaction has a positive and significant effect on customer loyalty. In addition, the results of the F test indicate that service quality and customer satisfaction simultaneously have a significant effect on customer loyalty. The coefficient of determination (R²) value of 0.486 indicates that 48.6% of the variation in customer loyalty can be explained by service quality and customer satisfaction, while other factors outside the research model influence the rest. This finding emphasizes the importance of improving service quality and customer satisfaction as a primary strategy in building long-term customer loyalty at Bank BPD Bali.

The Effect of Social Norms and Perceived Justice Through Personal Norms and Government Trust on Voluntary Tax Compliance With Patriotism and Tax Morale as Moderating Variables

2025-10-09T14:44:50+07:00

Voluntary tax compliance serves as a fundamental pillar in supporting fiscal sustainability and national development. However, the suboptimal level of compliance indicates the presence of non-technical determinants that have not been fully identified. This dissertation aims to analyze the influence of social norms, personal norms, perceptions of fairness, and trust in government on voluntary tax compliance, while also considering the moderating roles of patriotism and tax morale. This study integrates the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF) to construct a behavioral model of compliance based on values and authoritative relations. Data were collected from 211 individual non-employee taxpayers in the Greater Jakarta area (Jabodetabek) using a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Additionally, the analysis was strengthened by qualitative data obtained from open-ended questions, which were processed using NVivo. The results indicate that all main variables significantly influence voluntary tax compliance. Tax morale was found to moderate the relationships between norms, trust, and tax compliance, whereas patriotism did not exhibit a significant moderating effect. The qualitative findings support the quantitative results, particularly regarding issues of perceived unfairness and low public trust due to corruption and a lack of fiscal transparency. This study makes a theoretical contribution by expanding value- and social-based compliance models and provides practical recommendations for the formulation of fairer, more inclusive, and trust-based tax policies.

The Influence of Good Government Governance, Government Internal Control System, And Apparatus Competence on Local Government Performance (Case Study on the Karawang Regency Regional Government)

2025-10-07T09:46:44+07:00

Local government performance is a crucial concern in the context of regional autonomy, where accountability and effectiveness of public governance are increasingly demanded. This study aims to examine the influence of good government governance, the government's internal control system (SPIP), and apparatus competence on local government performance, with a case study of the Karawang Regency Government. A quantitative approach was used in this study, with a survey method of 44 respondents in 22 SKPDs in Karawang Regency selected through a purposive sampling technique. Data collection was conducted through questionnaires, and data analysis used multiple linear regression. The results showed that all three independent variables simultaneously had a significant effect on local government performance. Partially, good government governance and apparatus competence had a positive and significant effect, while SPIP showed no significant effect. These findings confirm that improving the quality of governance and strengthening apparatus competence play a greater role in driving government performance than the effectiveness of a suboptimal internal control system. This study provides practical implications for local governments to prioritize competency-based and transparency-based bureaucratic reform as a strategy to improve institutional performance.

The Effect of Institutional Ownership on Firm Value with Tax Avoidance as a Mediating Variable

2025-10-09T14:21:25+07:00

Firm value is crucial for a company because it reflects investor perceptions of the company's performance and prospects, which ultimately impacts share prices and shareholder wealth. Shares owned by institutions can control and minimize agency costs, thereby preventing tax evasion. This study aims to analyze the effect of institutional ownership on firm value, with tax avoidance as a mediating variable. A quantitative approach was specifically used in this research. This quantitative approach was used in this research because the data used are numerical and will be analyzed statistically. This study uses secondary data in the form of documentation, which is obtained and collected indirectly. The study population was food manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Purposive sampling was used to obtain 138 samples. This study utilized secondary data from financial statements. The results showed that institutional ownership had a significant negative effect on firm value, but had no significant effect on tax avoidance. The Sobel test showed that tax avoidance did not mediate the effect of institutional ownership on firm value.

Public Service Innovation Through E-Government: A Case Study of the Bandung District Court, Class 1a Special

2025-10-09T14:37:05+07:00

Digital transformation in the judicial sector represents a key aspect of e-Government implementation, aimed at enhancing the effectiveness, transparency, and accountability of public services. The Supreme Court of the Republic of Indonesia has developed various technology-based innovations, including the Case Tracking Information System (SIPP), e-Court, Integrated Service Center (PTSP) Online, and the Supervisory Information System (SIWAS). The Bandung District Court Class 1A Special, as one of the courts with a high caseload, faces an urgent need to adopt digital service innovations. This study aims to analyze the implementation of e-Government-based public service innovations in the Bandung District Court Class 1A Special. A qualitative approach with descriptive analysis was employed, supported by secondary data from regulations, official Supreme Court reports, and SIPP records of the Bandung District Court. The analysis was carried out using the SWOT-TOWS framework to identify enabling factors, barriers, and opportunities for system development. The findings indicate that e-Government innovations have improved service accessibility, accelerated administrative processes, and strengthened case transparency. However, challenges remain, including limited platform integration, non-real-time data updates, uneven human resource capacity, and low levels of digital literacy among users. The proposed optimization strategies include enhancing system interoperability, providing intensive training for court staff, and strengthening technical regulations to ensure consistent implementation. This study contributes theoretically to the discourse on e-Government-based public service innovation and offers practical recommendations for the Supreme Court and district courts in building more responsive, transparent, and sustainable public services.

The Influence of Debt Policy, Dividend Policy, Investment Decisions, and Financing Decisions on the Value of Banking Companies on the Indonesia Stock Exchange in 2019-2023

2025-10-09T14:41:50+07:00

This study aims to examine the influence of debt policy, dividend policy, investment decisions, and financing decisions on firm value, both partially and simultaneously. This research was conducted based on the phenomenon that increasing profits are not always followed by positive changes in stock prices, namely, an increase in stock prices. Conversely, when profits decrease, stock prices do not always experience a decrease. The method used in this study is a quantitative method. The population in this study is 43 banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used was a purposive sampling technique, with 14 banking companies selected as samples. The data analysis method used is descriptive and associative analysis using panel data regression analysis. The data processing tool used in this study is STATA version 16. The results of this study indicate that there is a partial and simultaneous influence on the firm value variable in banking companies listed on the IDX for the 2019-2023 period.

Effectiveness of Internal Control of Supplier Debt Payment at Hotel X

2025-10-09T14:43:02+07:00

This study aims to analyze the effectiveness of supplier debt payments at Hotel X. The method used in this research is descriptive qualitative, which involves direct analysis of field data using relevant theoretical concepts. Data were collected through observation, interviews, and documentation. The internal control framework developed by Mulyadi was employed to analyze the data. The results show that the internal control system for supplier debt payments at the Hotel. Of the four indicators and twelve criteria, only one criterion, job rotation, was not fulfilled. This outcome indicates that most aspects of internal control have been implemented optimally. However, despite being categorized as highly effective, delays in supplier payments still occur. This is primarily due to the fact that the accounts payable section is currently managed by only one staff member, who is fully responsible for all processes, including invoice review, document verification, and payment execution. The effectiveness of internal control over supplier debt payments at Hotel X is very effective. Based on the four indicators with a total of twelve criteria, the overall average score reached 96%, indicating that the internal control system at Hotel X, particularly in the accounts payable section, is categorized as "very effective", as it falls within the effectiveness percentage range of 81%–100%.

The Influence of Own-Source Revenue, Transfer Funds, Regional Fiscal Capacity, And Capital Expenditure On Regional Loans

2025-10-16T15:31:36+07:00

This study aims to examine the effect of Own-own Source Revenue, Transfer Funds, Regional Fiscal Capacity, and Capital Expenditure on Local Government Loans in districts and cities across Sumatra. Employing a quantitative framework, the research is based on secondary data derived from regional budget realization reports together with fiscal capacity indices, and the data were selected through purposive sampling, resulting in 215 observations from 43 local governments during the 2019–2023 period. Panel data regression analysis was performed using EViews version 12. The results show that PAD and Transfer Funds have no significant effect on Local Government Loans. In contrast, Fiscal Capacity and Capital Expenditure show a statistically proven beneficial impact. Simultaneous testing confirms that all independent variables jointly influence Local Government Loans. These findings indicate that high capital expenditure and strong fiscal capacity encourage local governments to utilize loans as an alternative financing source for infrastructure development. Meanwhile, high transfer funds and PAD do not necessarily influence borrowing decisions. The study concludes that strengthening fiscal capacity and strategic planning of capital spending are crucial for promoting productive and sustainable local borrowing.

Challenges and Strategies for Implementing Qualified Refundable Tax Credit in Indonesia

2025-10-13T10:38:48+07:00

This study aims to analyze the policy-making process, challenges, and implementation strategies of the Qualified Refundable Tax Credit (QRTC) in Indonesia. The theories used are public policy, public policy implementation, and global minimum tax. The research method used is qualitative with a narrative approach. Primary data sources were obtained through interviews with policy makers, academics, and tax practitioners. Secondary data sources were obtained through literature reviews. The results of this study indicate that the Qualified Refundable Tax Credit is implemented as an addition to GloBE profits, so it is not very significant in reducing effective tax rates. The challenges and strategies for implementing the Qualified Refundable Tax Credit consist of communication, resources, disposition, and bureaucratic structure aspects. This study can be used as input for policymakers in implementing the Qualified Refundable Tax Credit in Indonesia.