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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
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PENGARUH LEVERAGE, KOMISARIS INDEPENDEN, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE PERUSAHAAN KONSTRUKSI TERDAFTAR BEI 2020 – 2022 Indarto, Bambang Ahmad; Ani, Dewi Ari; Tantra, Arda Raditya
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 investigates the influence of leverage, independent commissioners, and capital intensity on tax avoidance practices in construction companies in Indonesia. Based on multiple linear regression analysis of data on construction companies listed on the Indonesia Stock Exchange for the 2020-2022 period, the findings show that leverage has a significant and negative influence on tax avoidance, while independent commissioners do not have a significant influence. Capital intensity, on the other hand, has a significant and positive influence on tax avoidance. These results indicate that companies tend to use financial structure and capital intensity to manage tax burdens and achieve the desired level of tax avoidance. The implication is that management needs to carefully consider investment policies and capital structure to improve the effectiveness of corporate tax practices. This research suggestion involves increasing the role of independent commissioners in overseeing tax practices as well as careful monitoring of the company's financial structure.
Pengaruh Profitabilitas, Growth Opportunity, dan Umur Perusahaan Terhadap Nilai Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2018-2022 Aja, Anjeli; Ulya, Melisa Jumatun; Akbar, M. Redo; Mashabi, Mashabi; Nengsih, Titin Agustin
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 study aims to test and analyse the effect of profitability, growth opportunity, and company age on firm value in food and beverage subsector manufacturing companies listed on the IDX in 2018-2022. The sampling method used in this study was purposive sampling technique and obtained a sample of 10 companies. The data analysis method used in this study is panel data regression analysis. The results showed that profitability has a significant positive effect on firm value, while growth opportunity and company age have no effect on firm value.
Tema Yang Muncul Dalam Penerimaan Pajak ( Tinjauan Bibliometrik) Yanti Hulu, Asesi Winda; Ana, Fitri; 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

This research presents a comprehensive review of emerging themes in tax revenue research over the last decades through bibliometric analysis. By checking the number of publications and topic developments in the field. this research identifies emerging trends and shifts in research focus. Using bibliometric methods, this research highlights key themes, influential authors, and important publication venues, providing valuable insight into the trajectory of research on taxation using VOSviewer and Microsoft Excel to conduct frequency analysis of the data. In research findings contribute to a deeper understanding of emerging themes in tax revenue and inform future research directions in this area.
Faktor-faktor yang Mempengaruhi Minat Penggunaan Ulang Maxim Candrakusuma, Desy Amalia; Dewinda, Mutty Claudia
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 use of transportation services in leading urban areas, such as Surakarta, which excel in tourism, education, economy, and trade, is increasing rapidly. Transportation service companies are taking the opportunity to improve technology by creating online transportation. Cities that have a high need for online transportation services mean that every company must increase interest in reusing online transportation so that the online transportation service company can compete with its competitors, including the online transportation service company Maxim. This study aims to determine the factors that influence interest in reusing Maxim transportation. The sample for this research was 105 students at the University of Surakarta. This study used multiple linear regression analysis. The data collection method was done through a questionnaire with purposive sampling technique. The research findings show that price and service quality have a positively and significantly on the interest in reusing Maxime transportation. Discount have a negative and significant effect on interest in reusing Maxime transportation. Meanwhile, promotion have no effect on interest in reusing Maxime transportation. Keywords: Perceptions of Price, Discounts, Promotions, Service Quality, and Intention to Reuse
Analisis Efektivitas Dan Efisiensi Realisasi Anggaran Belanja Pada Dinas Pendidikan Kota Surakarta Tahun 2019-2022 Nurhidayah, Anita; Bremara, Nadia Putri; 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 was conducted with the aim of analyzing the budget reports at the Surakarta City Education Office to see whether they have reached the level of effectiveness and efficiency. This research was conducted at the Surakarta City Education Office with data samples taken starting in 2019-2022. This type of research is qualitative research. The data used are primary data and secondary data. Data collection methods use library research and documentation. The data analysis method uses efficiency level calculations and effectiveness level calculations. The research results obtained in this study are based on the level of effectiveness, namely that the 2019, 2021 and 2022 budgets were quite effective, while the 2020 budget was not effective. Based on the level of efficiency obtained in 2019 and 2020, the budget used was very efficient, while in 2021 and 2022 the budget used was quite efficient.
Konsep Dan Prinsip Keuangan Sosial Islam Nasution, Edi Marjan; Marliyah, Marliyah; Siregar, Saparuddin
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

Islamic Social Finance has an important role in sharia teachings such as zakat alms and waqf. These principles have long been stated in the Koran and al-Hadith. This research discusses the concepts and principles of Islamic Social Finance contained in the texts and those that apply in Indonesia. The research method "Concepts and Principles of Islamic Social Finance" is (Library research) where relevant library collections are the main strength in this research. This research approach uses normative and sociological methods, namely research based on the Koran and books that discuss public finances in Islam. There are several philanthropic institutions in Indonesia as a forum to help the Muslim community. As an analysis in this research, it was found that philanthropic institutions in Indonesia had different principles and concepts during the previous Islamic period.
PENGARUH LIKUIDITAS, KECUKUPAN MODAL DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PERBANKAN YANG TERDAFTAR DI BEI Listiyawan, Heri; Probowati, Anna; Nugrahani, Dewi Shanti; Sucipto, Adi
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 study aims to analyze the effect of liquidity, capital adequacy and operational efficiency on profitability in banking companies listed on the IDX. This study uses a quantitative approach using data from the company's annual financial statements. Research respondents are banking companies listed on the Indonesia Stock Exchange. The sample is the annual report of banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling with a research sample of 29 respondents. Methods of data analysis using multiple linear regression test. The results of the calculation of the Coefficient of Determination (R2) show that the contribution of liquidity, capital adequacy and operational efficiency to ROA in banking companies listed on the IDX is 18%, while the remaining 82% is influenced by other factors not included in the analysis of this study. Based on the statistical results of the t test, it was concluded that liquidity had no significant effect on ROA, capital adequacy had no significant effect on ROA, the operational efficiency variable had no significant effect on ROA. Based on the statistical results of the F test, it is concluded that liquidity, capital adequacy and operational efficiency simultaneously (simultaneously) have no significant effect on profitability. Keywords: liquidity, capital adequacy, operational efficiency.
PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN Rohman, Nur; Alliyah, Siti
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 objective of tax aggressiveness is to minimise the tax liability of a business, whether through lawful or unlawful methods. The study's overarching goal is to identify, for the years 2017–2021, any relationship between mining companies' tax aggression, capital intensity, profitability, and liquidity. In this study, tax aggressiveness is the dependent variable, whereas liquidity, profitability, and capital intensity are the independent variables. It consists of all mining companies that were listed on the BEI between 2017 and 2021. The data collection methodology for this study combined the documentation method with the purposive sampling method to obtain samples that fit the research criteria. The research cohort included 13 different businesses and a grand total of 65 observations. This research made use of SPSS-based multiple linear regression analysis to examine the collected data. Preliminary testing of the SPSS application was conducted using classical assumptions to collect data that demonstrated the best linear unbias estimate (BLUE). A favourable correlation between Capital Intensity and tax aggression seems to exist, according to the results of this study. It is clear that tax aggression is significantly impacted negatively by profitability. Liquidity and tax aggression are positively correlated, however weakly.
IMPLEMENTASI PERHITUNGAN PAJAK PENGHASILAN ATAS TRANSAKSI E-COMMERCE PADA DEARSI TOSERBA KABUPATEN TUBAN Anggraini, Sinta Aprilia Putri; Martantina, Levi; Sharasanti, Diah Anugrah
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

Dearsi Department Store is an E-Commerce business in the field of fashion which was founded by individuals with a founder named Ms. Arsi. Since its inception, Dearsi Toserba has never recorded transactions and made financial reports. That way the author tries to help make Dearsi Toserba Financial Reports with the Si Apik Application. The Si Apik application developed by BI in collaboration with IAI records transactions using a double entry (debit-credit) system so as to produce more accurate financial records. Besides that, Dearsi Department Store also never calculates the tax owed due to a lack of knowledge about taxation. Even though Dearsi Department Store has a fairly high turnover and the tax can be calculated using PP Number 55 of 2022. In PP Number 55 of 2022 it is explained that the final PPh rate of 0.5% for individual taxpayers is imposed for gross income above IDR 500,000,000 in one tax year. This means that the individual taxpayer's share of gross turnover of up to IDR 500,000,000 in one tax year is not subject to income tax. The amount of the share of gross turnover that is not subject to PPh is the total gross turnover of business which is calculated cumulatively since the first Tax Period in a Tax Year or part of a Tax Year. Thus, if the total gross income of an individual person does not exceed IDR 500,000,000 in one tax year, then no tax is payable on that income.
KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH KESULITAN KEUANGAN DAN MANAJEMEN LABA TERHADAP KECURANGAN LAPORAN KEUANGAN Riyanti, Agustina
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 study aims to examine financial distress and earnings management on financial statement fraud with audit committee as a moderating variable in the financial statement report of industrial companies listed on the Indonesia Stock Exchange in 2015-2021. Financial statement fraud is measured using the f-score model. The research sample was obtained by the purposive sampling technique. Research testing includes descriptive statistical tests, normality tests, coefficient of determination tests, panel data analysis, and influence testing using moderate regression (MRA). The research results show that financial distress have a positive effect on fraudulent financial statements and earnings management influences fraudulent financial statements. However, this research does not find that the audit committee can play a moderating role in the influence of financial difficulties and earnings management on financial statements

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