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All Journal The Indonesian Accounting Review Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Management Jurnal Pengabdian Kepada Masyarakat Bima Journal : Business, Management and Accounting Journal JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Ricky Ricky
Universitas Widya Dharma Pontianak
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Kaidah Penggunaan Kode Transaksi Faktur Pajak Tahun 2025 Hengky Leon; Dedi Haryadi; Ricky Ricky
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.7768

Abstract

Salah satu kewajiban perpajakan yang harus dipenuhi wajib pajak yakni kewajiban untuk memungut PPN jika wajib pajak telah dikukuhkan sebagai Pengusaha Kena Pajak (PKP). Pada tahun 2025, tarif efektif Pajak Pertambahan Nilai (PPN) yang direncanakan akan naik dari 11 persen menjadi 12 persen telah dibatalkan pemerintah dengan cara mengubah dasar pengenaan pajaknya dimana untuk barang non barang mewah dihitung dengan DPP 11/12 dan tarif pajak tetap 12 persen sehingga tarif pajak efektif tetap 11 persen. Kenaikan PPN hanya berlaku untuk barang mewah dan BKP serta JKP tertentu yang telah menggunakan DPP nilai lain ataupun PPN besaran tertentu sebelum pemberlakuan PMK 131/2024. Hasil kajian ini memaparkan cara penyusunan faktur pajak dengan cara yang kompherensif karena dengan membandingkan cara penyusunan faktur pajak tahun 2025 dengan tahun sebelumnya sehingga memberikan pemahaman yang utuh bagi pembaca. Penulis juga menjabarkan urutan prioritas penggunaan kode transaksi faktur pajak dari 01 sampai 09 sehingga pembaca dapat menentukan kode transaksi faktur pajak dengan benar. Penulis juga memberikan saran kepada wajib pajak untuk memperhatikan pengisian faktur pajak dengan benar sehingga dapat terhindar dari sanksi perpajakan.
ENHANCING AUDIT QUALITY IN ENERGY COMPANIES: THE ROLE OF AUDIT FIRM ROTATION ALONGSIDE AUDIT COMMITTEE GENDER DIVERSITY AND CEO DUALITY Marsha Tiodora Pitaloka; Ricky Ricky
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/j2nexn69

Abstract

This study examines the influence of gender composition in audit committees, public accounting firm rotation, and CEO duality on audit quality in energy companies listed on the Indonesia Stock Exchange. Audit quality is a crucial aspect in maintaining transparency and integrity in financial reporting, serving as a primary tool for decision-making and oversight in the capital market. Using logistic regression on 55 company samples, the study’s findings indicate that KAP rotation, gender diversity in audit committees, and CEO duality (serving as both CEO and chairman of the board of commissioners) have a positive and significant impact on improving audit quality. The coefficients and odds ratio values indicate that the presence of female members in the audit committee increases the likelihood of audit quality by 5.5 times, while auditor rotation and CEO duality each increase the likelihood by approximately 2 and 4.7 times, respectively. These findings strongly support agency theory and information asymmetry theory, which emphasize the importance of governance structures in ensuring quality audits to mitigate the risk of financial statement fraud.
Co-Authors Asri Ady Bakri Cakranegara, Pandu Adi Chairul Insani Dedi Haryadi Deni Riani Elok Heniwati Hengky Leon Heru, Mochammad Iwan Setiawan Mahdi Mahdi Mahdi Maria Kontesa Marsha Tiodora Pitaloka Nella Yantiana Novianty Novianty Rida Ristiyana Sisca Contesa Thomas Averio Vito Apriyanto