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All Journal Journal of Economics, Business, & Accountancy Ventura Akuisisi : Jurnal Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Akuntansi : Jurnal Akuntansi Integratif Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Perspektif Akuntansi Jurnal Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Akuntansi AKUNESA PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Widoretno, Astrini Aning
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Peran Kantor Konsultan Pajak (KKP) dalam Kepatuhan Berbasis Coretax: Studi Kasus PPh Pasal 23 atas Jasa Freight Forwarding Widoretno, Astrini Aning; Cahyarani, Nezza Putri Ilham
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 2 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i2.202502

Abstract

The digital transformation of tax administration through the Coretax system is expected to improve efficiency and taxpayer compliance. However, previous studies indicate that several challenges remain, such as mismatched tax rates and reporting errors in Income Tax Article 23, particularly in the freight forwarding service sector. This condition raises the question of how effectively Tax Consulting Firms (KKP) have implemented Coretax to ensure client compliance with tax regulations. This study aims to analyze the implementation of withholding, depositing, and reporting mechanisms for Income Tax Article 23 on freight forwarding services at KKP XXX and to evaluate the effectiveness of the Coretax system in supporting tax compliance. The research employs a descriptive qualitative approach with data collected through interviews, observations, literature review, and documentation. The findings show that KKP XXX has fulfilled all tax obligations in accordance with the regulations, including applying the 2% withholding rate and conducting automatic reporting through Coretax. The system enhances administrative efficiency and reporting accuracy through the integration of payment and reporting processes. This study emphasizes that tax digitalization through Coretax strengthens the role of KKP as a technology-based compliance facilitator and provides a scientific contribution to the development of an adaptive and accurate digital taxation system.
The Influence of Firm Size and Macroeconomic Factors on Financial Distress in IDX Public Listed Companies Saragih, Hero Rexy; Widoretno, Astrini Aning
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 2 (2025): November 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i2.15630

Abstract

Post-pandemic global economic uncertainty has heightened the risk of financial distress, particularly in the manufacturing sector, which is vulnerable to macroeconomic pressures. This study aims to analyze the influence of firm size, inflation, and exchange rate on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research applies bankruptcy theory and signaling theory to explain the relationships between variables. A quantitative approach was employed using multiple linear regression on 510 observations from 170 companies. The findings reveal that firm size and exchange rate significantly affect financial resilience, while inflation has no significant impact. Large firms are more resistant to financial pressure, and rupiah depreciation benefits export-oriented companies. The novelty of this study lies in its focus on the post-pandemic period an underexplored timeframe and its integration of both internal and external factors in analyzing financial distress. These findings offer practical implications for corporate management in developing growth strategies and adaptive exchange rate risk management to enhance resilience against global economic shocks.
Co-Authors Agatha, Sherina Natasya Agung Mustika Rizki, Agung Mustika Al Gamar, Moh. Frisal Anggraini Puspita Sari Apriyani, Miya Wahyu Ardiansyah, Richard Danang Azmiyanti, Rizdina Cahyarani, Nezza Putri Ilham Dwi Aprilisanda, Invony Dwi Suhartini Endah Susilowati Endang Sholihatin Fahriza, Taris Anggie Firza Prima Aditiawan Fridayanti, Devi Ihza Pahlevi, Marhaendra Korika Swasti, Ika Kusumastuti, Erwin Leksono, Bagus Budi Bowo Leksono, Sukmayudha Novadi Maushufi, Nadhira Nuril Nanang Haryono Puspitasari, Alifia Putri Putri, Dian Oktaviana Roziana Febrianita Sabrina, Marthaza Saenggo, Alexandra Theresia Pureheart Saragih, Hero Rexy Siburian, Batara Effenberg Abigael Marulitua Sinaga, Rony Arjuna