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INDONESIA
Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS Surakarta.
Arjuna Subject : -
Articles 1,067 Documents
 98   99   100   101   102 
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT KELURAHAN GIRIROTO KOTA BOYOLALI Priska, Enggar; Nurhaq, Affan; Dewi, Maya Widyana
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research aims to determine the effect of service quality on community satisfaction at the Giriroto Village Office, Boyolali City. The data analysis method used in this research is Simple Regression Analysis, t test, coefficient of determination test (R2) using the SPSS application version 23 32 bytes. Based on simple linear regression analysis, it shows that the higher the quality of service, the more influential or significant it will be on the satisfaction of the people of Giriroto Village. The coefficient value shows that service quality and community satisfaction have a positive effect. Thus, the better the quality of service provided by the employees of the Giriroto Subdistrict Office, Boyolali City, the more community satisfaction will increase. Meanwhile, based on the partial test (t), which means that partially the service quality variable has a significant effect on community satisfaction. And the Determination coefficient test obtained an Adjusted R Square value of 0.708, which means the influence of the independent variable (service quality) on the dependent variable (community satisfaction) was 70.8% while the remaining 29.2% was influenced by other variables not examined in this research.
ANALISIS BIBLIOMETRIK ATAS PENELITIAN BELANJA PERPAJAKAN MENGGUNAKAN APLIKKASI VOSVIEWER Halawa, Diperhatikan; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Tax spending leads to reduced tax revenue from certain taxpayers. It has been a lot to do the study of this field. The purpose of this study is to analyze the classification of tax expenditure research articles, identify topic trends in tax expenditure research, and analyze opportunities for tax spending research topics in the future. The research method used a five-step method of bibliometric analysis and data analysis was used vosviewer application. Article searches were used through data from Scopus with the keyword "tax expenditure" in the title section of the Scopus database published from 1977 – 2022 (a period of 45 years) and obtained 74 articles. The results of the first VOSviewer analysis, network visualization, show that the tax expenditure research article can be classified into four clusters. The first cluster consists of 6 keywords, the second cluster consists of 10 keywords, the third cluster consists of 9 keywords, and cluster four consists of 10 keywords. The results of VOSviewer's second analysis, overlay visualization, show that the trends in research topics are economics, tax expenditure, econ, and management. The results of the third VOSviewer analysis, density visualization, show that there are still many rarely studied so that it becomes an opportunity for research topics in the future. Keywords: tax spending, bibliometric analysis, Publish or Perish, VOSviewer, Scopus
Pengaruh Locus of Control, Motivasi finansial Dan Faktor Psikologis Terhadap Akuntabilitas Kinerja Abas, Safirah; Zainal, Veithzal Rivai; Hakim, Azis
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research explores the factors influencing performance accountability among village fund supervisory officials in the Tulung Sub-District, Klaten Regency. These factors include locus of control (internal and external), financial motivation, and psychological factors such as motivation, commitment, and attitudes towards their job and responsibilities. The research employed multiple linear regression analysis based on the results of 48 distributed questionnaires. The data in this study underwent data quality and classical assumption tests, confirming the suitability of the data for primary analysis in this research. The findings of this research reveal that a strong locus of control, whether internal or external, encourages supervisory officials to take responsibility and perform their duties effectively, contributing to improved accountability. High financial motivation also motivates them to deliver high-quality work, enhancing accountability. Additionally, psychological factors such as high motivation and commitment play a significant role in increasing performance accountability. These findings offer valuable insights into understanding and enhancing accountability in the context of village fund supervision. The research suggests the importance of encouraging individuals in the village fund supervisory apparatus to develop a positive locus of control. Furthermore, providing relevant and sustainable financial incentives can motivate village fund supervisory officials to perform their duties more effectively.
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Audit (Audit Delay) Astuti, Susi
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

The purpose of this research is to determine the factors that influence audits (audit delay). The subjects in this research are property sector companies listed on the Indonesia Stock Exchange in 208-2021. This research sample used purposive sampling. The research results show that profitability has an effect on audit delay. Meanwhile, company size, company age and audit changes have no effect on audit delay. KAP size is not able to moderate company size, company size, profitability, audit turnover and audit.
TANTANGAN DAN PELUANG ARTIFICIAL INTELLIGENCE (AI) PADA SISTEM BIROKRASI Utami, Anita Tri; Pramuktisari, Nindita
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Berdasarkan hasil dan pembahasan kajian studi, dapat disimpulkan bahwa kecerdasan buatan mempunyai peranan yang signifikan terhadap perkembangan birokrasi digital di Indonesia. Salah satu isunya adalah teknis, isu lainnya adalah etika, isu ketiga adalah keamanan, dan keempat adalah sumber daya manusia. Setiap orang di dunia mengakui kecerdasan buatan sebagai alat strategis, bahkan dalam bidang birokrasi. Setiap negara, termasuk Indonesia, mempunyai rencana nasional mengenai kecerdasan buatan (AI), dan dalam strategi ini, terdapat potensi interaksi positif antara teknologi dan manusia. Meningkatkan kecepatan, ketepatan, dan produktivitas manusia dengan memfasilitasi keterlibatannya dalam berbagai aktivitas.
PENGARUH LEVERAGE, FINANCIAL DISTRESS, TAX PLANING, PROFITABILITY DAN INSTITUSIONAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT Anshari, Rashif Yahya; Kusumawati, Eny
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Earnings management is a management effort to smooth profits by maximizing or minimizing profits, including smoothing profits in accordance with the intention of management's personal interests. This research aims to analyze the influence of leverage, financial distress, tax planning, profitability, and institutional ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 222 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that financial distress and profitability effects earnings management. Meanwhile, leverage, tax planning and institutional ownership do not effect on earnings management.
PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE Fadhilah, Sella Fitriana; Kusumawati, Eny Kusumawati
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Tax avoidance is one way of legally avoiding taxation by using the benefits of several loopholes in tax regulations in order to avoid paying tax, in other words carrying out transactions whose sole purpose is to avoid paying tax. This research aims to analyze the influence of financial distress, good corporate governance, leverage, and institutional ownership on tax avoidance in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 314 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that financial distress, managerial ownership, leverage, and institutional ownership effects tax avoidance. Meanwhile, independent commissioners has no effect on tax avoidance.
Analisis Kinerja Pengelolaan Piutang Negara Tak Tertagih pada Kantor Pelayanan Kekayaan Negara dan Lelang Surakarta Hanifah, Vika Nur; Asrihapsari, Andi
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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The Surakarta State Wealth and Auction Service Office (KPKNL) is a vertical agency of the Directorate General of State Wealth (DJKN) which is under and directly responsible to the head of the regional office. The purpose of this study is to determine the management process, performance, as well as constraints and efforts in managing bad state receivables at the Surakarta KPKNL. The method used in this study is a combined method, namely with qualitative descriptive analysis and quantitative descriptive analysis. The data collection technique is carried out by field observation, interviews, related documents, literature studies and data obtained in the form of primary data and secondary data. The results of this study explain that the procedure for managing state receivables is in accordance with applicable regulations. The performance of state management at the Surakarta KPKNL is considered very effective because it shows a value above 100%. There are obstacles faced when managing bad state receivables and efforts made by the KPKNL Surakarta. One of the suggestions from the author in reducing the amount of bad debts is to store files properly and make data backups, so as to expedite the process of managing bad state receivables.
MODEL CAPITAL ASSET PRICING (CAPM) DAN ARBITRAGE PRICING THEORY (APT) DALAM INVESTASI SAHAM Mustoffa, Ardyan Firdausi; Ulfah, Ika Farida; Wijianto, Wijianto
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

The Capital Assets Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are alternatives used by investors to predict stock investment returns. However, until now it is still a matter of debate about the level of accuracy of the two. This research aims to analyze the comparison of CAPM and APT accuracy levels for predicting sharia stock returns during the Covid-19 pandemic. Secondary data in this research was obtained from the websites www.idx.co.id, www.bi.go.id. Based on CAPM, the level of return and risk have a positive and linear relationship. The risk measure which is an indicator that influences shares in the CAPM is shown by the variable β (beta). The greater the β of a stock, the greater the risk contained in it. The population in this study is stock price data for pharmaceutical sector companies listed on the IDX and consistently listed in the Jakarta Islamic Index (JII) for the 2020-2022 period. Based on research results, the CAPM is more accurate and more precise than APT. The level of accuracy of the CAPM and APT models does not indicate a significant dissimilarity in results in predicting sharia stock returns on the JII seen from the CAPM MAD value which is smaller than the APT MAD value
ANALISIS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, BIAYA OVERHEAD PABRIK SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA USAHA JENANG TRADISIONAL BAROKAH DI DESA BONO KECAMATAN BOYOLANGU Suciati, Diah; Pravitasari, Dyah
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Production costs are the total costs borne by a company in producing a product. Production costs are the basis for every company in maintaining the company so that it does not experience losses. Losses will result in the company never growing and can stop the company's production activities. Therefore, it is very important to minimize these losses by keeping production costs under control. Cost control is one of the efforts that a company can make so that it can run successfully and efficiently. This research uses a qualitative approach method, with descriptive research type, using primary data and secondary data. The results of this research indicate that business cost management is a powerful option for increasing company revenue by minimizing production costs incurred during the product design process. In this way, production costs will be reduced, the selling price of the goods produced can compete with other companies, and the desired profits will be achieved ideally.

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