About Journal

Ilomata International Journal of Tax and Accounting With ISSN Number 2714-9846 (Online) - 2714-9838 (Print) is a journal publishes by Yayasan Ilomata, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.

Available online since October 2019

DOI: https://doi.org/10.52728/ijtc.v1i1

Diterbitkan: Okt 30, 2019

Internal Control Analysis towards the Accounts Receivable Accounting System at STIAMI Institute

1-11 Iin Andrayanti

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https://doi.org/10.52728/ijtc.v1i1.38

Analysis of Increase in Non-Taxable Income (NTI) in relation with Implementation of Equality Principles and Taxation Base Principles

12-17 Jonrisman Sinaga, Machfud Sidik

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https://doi.org/10.52728/ijtc.v1i1.39

Factors That Influence MSME Taxpayers' Willingness to Pay Tax After the Implementation of the Government Rules Number 23 of 2018

18-25 Ratih Kumala

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https://doi.org/10.52728/ijtc.v1i1.40

Analysis on Exchange of Information (EOI) to Increase the Quality of Investigation on Beneficial Owner Dispute (BO) According to Verdict of Tax Court from 2013 to 2015 in Directorate of Objection and Appeal

26-34 Rudi Hartasetiadi, Machfud Sidik

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https://doi.org/10.52728/ijtc.v1i1.41

The Influence of Account Receivable for Inventory of Income before Tax

35-40 Meilani Meilani, Pandoyo Pandoyo

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https://doi.org/10.52728/ijtc.v1i1.42