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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 AUDIT FEE, SOLVABILITAS, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI COVID-19 Hidayati, Fatimah; Sasongko, Noer
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

Audit report lag refers to the duration, measured in days, it takes for an auditor to finish their audit tasks, starting from the closing date of the financial year and ending on the date when the audited financial statements are issued. The objective of this study is to examine the impact of audit fees, solvency, liquidity, profitability, company size, and company age on the delay in audit reports during the Covid-19 epidemic for companies listed in the IDX80 Index from 2020 to 2022. The sample approach employed in this investigation was purposive sampling. There are 114 companies that meet the criteria to be considered as observation units. The employed analytical technique is multiple linear regression analysis. The findings offer factual proof that the solvency, liquidity, profitability, and size of a corporation have an impact on the delay in issuing audit reports. However, the audit costs and the age of the company have no impact on the delay in the issuance of the audit report.
PERSEPSI PENERAPAN UU HPP DAN TAX COMPLIANCE: PERAN MEDIASI KEPERCAYAAN KEPADA PEMERINTAH Riyanti, Budi; Riana, Anita
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

Indonesia has a tax ratio of around 10%, this is less than optimal in ensuring the availability of money for sustainable development. To increase tax compliance, various efforts have been made by the government, including issuing a tax harmonization law which is a form of tax reform and promotes the principle of tax justice, However, amidst the government's hard efforts to increase tax compliance, a number of unscrupulous employees of the Directorate General of Taxes actually harmed the government's efforts by a number of corruption cases emerging. The purpose of this study is to analyze the influence of perceptions of the implementation of UU HPP on tax compliance, how the perception of implementing UU HPP influences trust in the government, how government trust influences tax compliance and to analyze how trust in the government mediates the relationship between perceptions of implementation. UU HPP on tax compliance. The population and sample for this study are MSME Taxpayers in the city of Salatiga. The research sample was calculated using the lemeshow formula with a margin of error of 10%, so the minimum sample size is 99.38 so it is rounded up to 100 respondents. The analysis technique for this research uses the Smart Partial Least Square (PLS) 3.0 tool. The results of the study show that perceptions of UU HPP implementation are positively correlated with tax compliance, perceptions of UU HPP implementation are positively correlated with trust in the government, trust in the government is positively correlated with tax compliance, and trust in the government can mediate the relationship between perceptions of UU HPP implementation and tax compliance.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI KALIMANTAN BARAT Napitupulu, Fransius; Perdana, Ariefanda Iqbal; Rusmita, Sari
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

As one of the provinces in Indonesia, West Kalimantan is one of the provinces that depends on PKB as a contributor to local revenue. However, not much research has been done on the effectiveness and contribution of PKB to local revenue in Kalimantan.The purpose of this study is to enable local governments to make better decisions on how to manage local revenue sources. This analysis can also help increase public awareness of the role of PKB as a source of local revenue.The focus of this study is motor vehicle tax (PKB), and how PKB revenue impacts on West Kalimantan Province's local revenue. Quantitative descriptive research collects and analyzes numerical data. the average PKB revenue in 2021-2022 is 98.83% with a fairly effective category and PKB revenue in West Kalimantan Province in 2021-2022 is included in the medium criteria with an average contribution rate of 22.78%. not in accordance with the target that has been set. because many people are still affected by the COVID-19 pandemic, but the West Kalimantan provincial government can still manage motor vehicle taxes
Pengaruh Pajak, Ukuran Perusahaan, dan Mekanisme Bonus Terhadap Transfer Pricing Azhari, Salshabila; Winingrum, Sri Putri
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to analyze and obtain empirical evidence of the effect of tax, company size, and the bonus mechanism on transfer pricing. The type of research used is descriptive quantitative. The population of this study are energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. Selection of this sample using purposive sampling method. The amount of data obtained was 45 data. The data analysis method used is multiple linear regression which was processed using Eviews 12. The results of this study simultaneously show that taxes, firm size, and the bonus mechanism have an influence on ricing transfers. And partially shows that the tax and bonus mechanisms have no effect on transfer pricing, while company size has an effect on transfer pricing.
PERSEPSI MASYARAKAT TERHADAP AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DI DESA SUNGAI RAYA DALAM, KECAMATAN SUNGAI RAYA, KABUPATEN KUBU RAYA Hanifadhila, Yasmin Alya; Desyana, Gita; Yantiana, Nella
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research aims to know the perception of the village community regarding accountability and transparency of the management of the Income and Purchasing Budget of the Village in the village of Sungai Raya Dalam, Sungai Raya Prefecture, Kubu Raya District. The type of research used in this research is quantitative research descriptive, with data collection techniques using questionnaires. The population in this study is the village of Sungai Raya Dalam, Sungai Raya district, Kubu Raya district. Whereas the sample in this research is 32 (thirty-two) people of Riveside Village. The results of the research show that the perception of the community about the Government of Sungai Raya Dalam has been accountable and transponder in the management of the village's finances.
Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Pemerintah Provinsi Kalimantan Barat Menggunakan Konsep Value for Money Oktavianty, Neti; Desyana, Gita; Kurniawan, Rudy
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

The objectives of this study are as follows: (1) To evaluate the performance of the Government of the Provinsi Kalimantan Barat from 2019 to 2022 using the concept of value for money, with a focus on the economic aspect; (2) To assess the government of the Provinsi Kalimantan Barat between 2019 and 2022 with the use of the value for cash concept, with an emphasis on the efficiency aspect; (3) To measure the performance by the Government in the West kalimantine province from 2019 until 2022 using a concept of valor for money and focusing on the effectiveness aspect. This study is a case study using a qualitative method, with data from the Laporan Realisasi Anggaran Pendapatan Dan Belanja of the Provinsi Kalimantan Barat during the period. The method of analysis used is descriptive analysis. The results of the research show that the kinerja Keuangan of the Provinsi kaliamntan Barat from 2019 to 2022, evaluated with the concept of value for money from the economic, efficiency, and efficiency aspects, is in the category of economic criteria, quite efficient, and highly effective.
ADOPSI INOVASI USAHA ISTRI NELAYAN DI BLIMBINGSARI BANYUWANGI Fatmah, Fatmah
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This article aims to examine what factors cause the unsuccessful adoption of business innovations among fisherwives in Blimbingsari Village. The findings of this study are expected to assist the government in identifying concrete measures to help improve the welfare of fishermen. That way the government's programme to spur the development of the marine and fisheries sector can be realised from upstream to downstream which not only focuses on increasing fish production but also innovating to provide added value. The population in this study were fishermen's wives in Blimbingsari Village, Banyuwangi Regency. The sampling technique used was simple random sampling. A total of 214 respondents were obtained as research samples. The data analysis used in this study was path analysis. The results showed that this research model was able to explain the theory clearly. Variables of innovation characteristics, adopter characteristics, social systems, and communication channels have a positive direction towards innovation adoption.
ANALISIS KESUKSESAN IMPLEMENTASI “SAKTI” DI LINGKUNGAN KORWIL PENGADILAN TINGGI BANGKA BELTUNG MENGGUNAKAN DELONE AND MCLEAN MODEL Septiani, Dina; Anggita, Wenni; Ridwan, Muhammad Qomaruddin
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research aims to measure the success of SAKTI implementation in twelve work units within the Regional Coordination Committee of the Bangka Belitung High Court using the DeLone and McLean information system success model. By using a saturated sampling technique, this research used the population, namely all SAKTI users in the Regional Coordination Committee of the Bangka Belitung High Court, as the sample. The method used is quantitative through a survey approach. The research results show that system quality and service quality have a positive effect on user satisfaction. Likewise, user satisfaction has a positive effect on net benefits. Meanwhile, information quality does not have a significant effect on user satisfaction
PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Putri, Latifah Eka; Suprihati, Suprihati; Ma'ruf, Muhammad Hasan; Budiyono, Budiyono
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

Profitability describes the company's ability to earn profits and effectiveness in managing company management. The level of profitability can affect the company's financial condition. This can be seen based on the ROA value. The type of research used is quantitative research. This research aims to determine the influence of cash turnover, inventory turnover and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX in 2020-2022. The data collection method used purposive sampling and obtained 35 samples. The analysis model used was multiple regression analysis with SPSS data processing tools. The results of the test show that partially cash turnover has no significant effect on profitability, inventory turnover has no significant effect on profitability, and accounts receivable turnover has a significant effect on profitability.
PRO DAN KONTRA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SUB-SEKTOR INDUSTRI MANUFAKTUR: PERSPEKTIF STAKEHOLDER THEORY Dewi, Putu Purnama; Sugiantari Putri, Ni Putu Pradnya
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This study explores the pros and cons of Corporate Social Responsibility (CSR) disclosure and tax planning on earnings management in the manufacture industry using a literature review method and stakeholder theory perspective. CSR and tax planning are two practices commonly employed by companies to enhance their image and financial efficiency. CSR disclosure can enhance reputation and investor trust but also incurs high costs and greenwashing risks. Effective tax planning can reduce tax burdens but carries legal and reputational risks. Through stakeholder theory, this study emphasizes the importance of considering the interests of various stakeholders in earnings management decisions. The results provide insights into balanced and sustainable strategies for companies in the manufacture industry, considering the long-term impacts of CSR and tax planning.

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