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All Journal Jurnal Akuntansi, Perpajakan dan Auditing IJEMA
Tresno Eka Jaya
Universitas Negeri Jakarta
Economics, Econometrics & Finance Education Other

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Pengaruh Permodalan, Risiko Kredit, dan Risiko Pasar terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Pemoderasi sektor Perbankan Indonesia Raisa Dika Febrindayanti; I Gusti Ketut Agung Ulupui; Tresno Eka Jaya
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 7 (2025): IJEMA - Juli 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh dari permodalan, risiko kredit, dan risiko pasar terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan mengambil populasi perusahaan sektor perbankan yang beroperasi di Indonesia. Sampel dipilih dengan Teknik purposive sampling sehingga diperoleh sampel sebesar 89 perusahaan. Untuk mengalisis data, digunakan alat uji Eviews 13, dengan analisis regresi data panel dan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa kinerja keuangan dipengaruhi secara negatif signifikan oleh permodalan dan risiko pasar, tetapi tidak memiliki pengaruh yang signifikan dari risiko kredit. Hasil uji moderasi yang terbukti adalah ukuran perusahaan secara signifikan memoderasi hubungan permodalan dengan kinerja keuangan, tetapi tidak memoderasi risiko kredit dan risiko pasar terhadap kinerja keuangan.
Perancangan Sistem Terintegrasi untuk Otomatisasi Perhitungan PPh Pasal 21 Muhammad Jeasen Allan Budy Kusuma; Diah Armeliza; Tresno Eka Jaya
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.07

Abstract

This study aims to design an integrated Microsoft Excel-based system for automating Article 21 Income Tax calculations at PT XYZ. The problem addressed is the difference between internal company calculations and tax consultant calculations due to unintegrated spreadsheets, inconsistent input data, and manual reconciliation. This study applies a Research and Development method using the System Development Life Cycle with a Waterfall model. Data were collected through observation, interviews, and documentation of payroll and tax processing activities. The result is an integrated Excel system containing employee data, income components, deductions, PTKP status, effective tax rate tables, monthly calculations, annual recapitulation, 1721-A1 support, and CSV reporting output for Coretax DJP import. The system improves calculation consistency, supports annual reconciliation, reduces input errors, and prepares structured tax reporting data.
Kepuasan Pengguna dan Manfaat Coretax dalam Administrasi Perpajakan Digital Rezky Akbar Setyanto Putra; Tresno Eka Jaya; Aji Ahmadi Sasmi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.08

Abstract

The purpose of this study is to assess the Coretax Administration System's deployment success using the DeLone and McLean Information System Success Model. The study looks at how user happiness affects net benefits as well as how system, information, and service quality affect user satisfaction. Data gathered from surveys given to Coretax customers was used in a quantitative manner. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach was used to examine the data. The findings show that user satisfaction is positively and significantly impacted by system, information, and service quality. Additionally, net benefits are positively and significantly impacted by customer happiness. These results imply that enhancing system, information, and service quality can increase user satisfaction and optimize the advantages of implementing a digital tax system.
Pengaruh Kepemilikan Manajerial, Total Asset Turnover, dan Ukuran Perusahaan Terhadap Struktur Modal Safira Aura Cahyani; Tresno Eka Jaya; Diah Armeliza
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.10

Abstract

Focusing on basic materials firms listed on the Indonesia Stock Exchange from 2022 to 2024, this research explores whether managerial ownership, asset turnover, and firm size affect capital structure decisions. Secondary data from annual reports were analyzed using panel regression on 120 observations drawn from 40 purposively selected companies. The empirical findings indicate that only firm size emerges as a significant determinant, while the other two variables fail to reach statistical significance. Consequently, the evidence points to firm size as the primary driver of capital structure in this sector, overshadowing managerial equity stakes and operational efficiency metrics.
Pengaruh Moral, Sosialisasi, Kesadaran, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Online Fiqih Adillah; Tresno Eka Jaya; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.04

Abstract

This study aims to analyze the influence of tax morale, tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance among online business actors. This study is motivated by the low tax revenue in the digital sector, which is not comparable to the rapid growth of e-commerce transactions and the increasing number of online business actors every year. Quantitative research methods were applied using multiple linear regression analysis with SPSS version 25. Data were collected through structured questionnaires distributed to 300 online business actors in East Jakarta. The results of the study indicate that tax morale and tax socialization have a positive influence on taxpayer compliance. However, taxpayer awareness and tax sanctions do not affect taxpayer compliance. Further research is recommended to expand the respondents and include additional variables related to external factors to obtain more comprehensive results.
Optimalisasi Pajak Reklame dalam Meningkatkan Pendapatan Asli Daerah Kota Jakarta Timur Muhammad Kamaluddin; Tresno Eka Jaya; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.08

Abstract

This study aims to analyze the growth rate of advertising tax revenue in the Administrative City of East Jakarta during 2020–2024, examine the advertising tax target-setting process, and identify optimization efforts undertaken by the DKI Jakarta Provincial Revenue Agency (Bapenda). This research employs a descriptive qualitative approach using primary and secondary data. Primary data were obtained through interviews with Bapenda officials, while secondary data were collected from regional revenue reports, regulations, and relevant literature. Data analysis was conducted through data reduction, data presentation, growth rate analysis, and conclusion drawing. The results indicate that advertising tax revenue growth fluctuated during the study period, with an average growth rate of 7.98%, categorized as unsuccessful. The target-setting process is based on applicable regulations, historical realization, and potential calculations. Furthermore, optimization efforts have not been fully implemented, as only four of the six recommended regional tax optimization strategies have been applied.
Analisis Penerapan Coretax dan Implikasinya pada Tingkat Kepatuhan Wajib Pajak Berbasis Tax Compliance: Slippery Slope Framework Ariyanto Telaumbanua; I Gusti Ketut Agung Ulupui; Tresno Eka Jaya
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.15

Abstract

This research investigates individual taxpayers' perceptions regarding the CoreTax system implementation using the Technology Acceptance Model (TAM) approach, while simultaneously analyzing its impact on taxpayer compliance through the Slippery Slope Framework (SSF). Utilizing a qualitative approach with a phenomenological design, data were gathered through observations, semi-structured interviews, and documentation involving a tax extension officer from the Regional Office of the Directorate General of Taxes (DJP) Banten and individual taxpayers experienced in both SIDJP and CoreTax. The findings reveal that CoreTax offers significant benefits, including automated data processing, integrated tax services, and streamlined administrative access within a single platform. Nevertheless, the perceived ease of use remains affected by technical constraints and varying levels of digital literacy among taxpayers. From the SSF perspective, CoreTax bolsters the power dimension through rigorous digital surveillance and nurtures the trust dimension via enhanced transparency and service quality. The synergy between these two dimensions ultimately fosters taxpayer compliance, emerging both voluntarily and through systematic enforcement.
Analisis Efektivitas dan Kontribusi BPHTB dan PBB-P2 Terhadap PAD Kota Bekasi 2019-2024 Adinda Zahra Fadila; Tresno Eka Jaya; Septi Nurmalita
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.04

Abstract

This study analyzes the effectiveness and contribution of Land and Building Acquisition Duty (BPHTB) and Rural and Urban Land and Building Tax (PBB-P2) revenues to the Regional Original Revenue (PAD) of Bekasi City for the 2019-2024 period, and formulates optimization strategies through SWOT analysis. The data used are primary data from in-depth interviews with Bapenda officials, notaries/PPAT, taxpayers, and tax consultants, and secondary data on tax revenue targets and realizations. This study uses a descriptive method with a mixed-methods approach, combining effectiveness and contribution ratio analysis with qualitative SWOT analysis. The results show that: (1) BPHTB effectiveness averaged 99 percent (effective), while PBB-P2 effectiveness averaged 81 percent (fairly effective); (2) BPHTB contribution to PAD averaged 20 percent (moderate) and PBB-P2 contribution averaged 18 percent (poor); and (3) recommended strategies include optimizing tax digitalization, updating tax object data, strengthening inter-agency coordination, and improving taxpayer education and service accessibility.
Analisis Penerapan Sistem Coretax dalam Mendukung Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi di PT X Puji Lestari; Tresno Eka Jaya; Rochma Sudiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.05

Abstract

This study examines how coretax is applied to Article 21 Income Tax administration and reporting at PT X, focusing on user perceptions and system performance. A qualitative case study was conducted using semi-structured interviews, closed questionnaires, observation, and document review. Four informants and twenty-two individual taxpayers with direct experience of coretax participated in the study. Interview findings were processed through data reduction, data presentation, and verification, while questionnaire responses were summarized descriptively. The findings indicate that coretax is used across employee data management, electronic withholding slip preparation, periodic tax reporting, and annual return support. Integrated tax information helps simplify administrative work and provides useful reporting data. Nevertheless, unstable access, slow response, and users' dependence on assistance remain notable obstacles. Strengthening technical reliability, service responsiveness, and practical user guidance is necessary to support more independent and accurate tax compliance.
Co-Authors Adinda Zahra Fadila Aji Ahmadi Sasmi Ariyanto Telaumbanua Diah Armeliza Fiqih Adillah Hera Khairunnisa I Gusti Ketut Agung Ulupui Muhammad Jeasen Allan Budy Kusuma Muhammad Kamaluddin Musyaffi, Ayatulloh Michael Puji Lestari Raisa Dika Febrindayanti Rezky Akbar Setyanto Putra Rochma Sudiati Safira Aura Cahyani Septi Nurmalita