Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)

Capital Intensity, Sales Growth, and Profitability: The Moderating Role of Leverage in Healthcare Firms

2026-06-05T08:54:48+00:00

This study investigates the effects of capital intensity and sales growth on profitability and examines the moderating role of leverage in healthcare firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a panel dataset of 35 healthcare firms with 175 firm-year observations, this study explores how investment intensity, sales growth, and debt financing influence corporate profitability. The data were analyzed using panel data regression with moderating interaction terms in STATA 18 to examine the direct and moderating effects of the proposed relationships. The findings reveal that capital intensity has a significant negative effect on profitability, indicating that higher investments in fixed assets do not necessarily improve financial performance. In contrast, sales growth positively affects profitability, suggesting that firms experiencing higher revenue expansion tend to achieve superior financial outcomes. Regarding the moderating effects, leverage does not significantly moderate the relationship between capital intensity and profitability, implying that debt financing does not alter the profitability consequences of fixed asset investments. However, leverage strengthens the positive relationship between sales growth and profitability, indicating that debt financing enables growing firms to convert revenue expansion into higher profits more effectively. These findings highlight the importance of efficient asset utilization and prudent financing decisions in enhancing firm performance. By integrating capital intensity, sales growth, and leverage into a single framework, this study contributes to the profitability literature and provides practical implications for managers, investors, and policymakers in the healthcare sector.

Peran Kecerdasan Buatan (AI) dalam Akuntansi dan Auditing: Deteksi Fraud di Era Digital

2026-06-24T01:58:00+00:00

Advancements in digital technology and Artificial Intelligence (AI), including Machine Learning, NLP, and RPA, have become crucial instruments for enhancing the efficiency and accuracy of the audit process, particularly in fraud detection. This study aims to comprehensively map the role of AI through a Systematic Literature Review (SLR) method guided by the PRISMA 2020 statement, combined with a bibliometric analysis using VOSviewer. Through a search of the Google Scholar and Scopus databases (spanning 2020-2025), 15 selected articles were analyzed using Hoque's (2014) five-dimensional framework. The results of the literature mapping identified four main thematic clusters: (1) AI & Fraud Detection, (2) AI in the Audit Process, (3) Auditor & AI Collaboration, and (4) Challenges & Regulations. This study confirms that AI has proven capable of automating audit tasks and detecting fraud anomalies in real-time. However, its implementation remains hindered by algorithmic bias, data privacy issues, a lack of standard regulations, and limited technological literacy among auditors in developing countries. This research contributes by presenting a synthesis of current research trends and providing strategic directional guidance for future research regarding the integration of AI within accounting information systems.

Tax Avoidance, Mekanisme Bonus, Intangible Assets, dan Leverage terhadap Transfer Pricing

2026-07-15T01:48:47+00:00

The purpose of this study is to investigate transfer pricing policies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 by examining tax reduction, bonus mechanisms, intangible assets, and leverage. The secondary data used in this study were obtained from the companies' annual financial statements. This data was analyzed using SPSS 26. The results of the study indicate that bonus mechanisms and tax avoidance do not affect transfer pricing. Conversely, intangible assets and leverage have a significant partial effect on transfer pricing. However, all four factors simultaneously have a substantial impact on transfer pricing. The independent variables are able to explain 59.8% of the variance in transfer pricing. Other factors not examined in this study influence the remaining portion.

Perubahan Perilaku Wajib Pajak Dalam Perencanaan Pajak Pasca Implementasi Sistem Coretax

2026-05-18T01:30:05+00:00

Tax planning is regarded as a form of tax avoidance, but if tax avoidance is carried out aggressively, it can be categorized as tax evasion. The implementation of the Coretax system is considered capable of preventing tax evasion behavior that has been widely practiced, thereby increasing tax compliance. There has not been much research conducted regarding the impact of Coretax implementation on tax avoidance behavior. This has prompted the conducting of this research with the aim of proving whether changes in tax planning behavior are influenced by perception of transparency and perception of tax audit risk. PLS-SEM was chosen as the method used in data processing with results showing that changes in tax planning behavior are influenced by perception of transparency and perception of tax audit risk. It is proven that the perception of tax audit risk has a greater influence compared to the perception of transparency. Concerning about the risk of future audits have a greater impact on taxpayers’ behavior in tax planning therefore prefer choosing not to engage in aggressive tax planning.

Peran Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus Pada KPP Madya Bandung

2026-05-19T01:50:52+00:00

Tax is the primary source of government revenue and plays a vital role in supporting sustainable national development. Therefore, taxpayer compliance is a key factor in optimizing tax revenue collection. In this context, taxpayers’ understanding of tax regulations and their perceptions of tax rates are considered important determinants of compliance behavior. This study aims to examine the role of taxpayers' understanding of tax regulations and tax rates in influencing taxpayer compliance, with a particular focus on taxpayers registered at KPP Madya Bandung. The study is motivated by Indonesia’s relatively low tax ratio and the inconsistent findings of previous studies regarding the influence of these two variables on taxpayer compliance. Attribution Theory is employed to explain how internal factors, such as the understanding of tax regulations, and external factors, such as tax rates, shape taxpayer compliance behavior. This study employed a quantitative approach using questionnaire-based data collection. The findings indicate that both taxpayers' understanding of tax regulations and tax rates have a positive effect on taxpayer compliance. Furthermore, this study provides empirical evidence on the factors influencing taxpayer compliance, particularly among taxpayers registered at KPP Madya Bandung, who generally engage in relatively complex transactions. The findings are also expected to provide valuable insights for tax authorities in formulating more effective strategies to improve taxpayer compliance.

Audit Fees: The Role of Board of Commissioners Size, Audit Committee Size, and Firm Size

2026-07-10T00:44:02+00:00

Audit fees represent an essential component of audit services as they reflect audit effort, complexity, and the level of risk involved in the audit process. This study aims to analys the effect of firm size, audit committee size, and board of commissioners size on audit fees of manufacture companies listed on the BEI with the period 2022–2024. This research usess a quantitative approach and the data were analyzed using multiple linear regression with IBM SPSS version 26. The results indicate that board of commissioners size has a significant effect on audit fees, implying that a larger board increases monitoring requirements, which in turn leads to higher audit effort and fees. Furthermore, audit committee size is found to significantly affect audit fees, as a larger audit committee demands more comprehensive audit procedures to ensure higher reporting quality. Firm size also has a significant positive effect on audit fees, suggesting that larger firms tend to have more complex operations and higher audit risk. In addition, the results show that all independent variables jointly influence audit fees. These findings confirm that corporate governance mechanisms and firm characteristics play an important role in determining levels.