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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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DETERMINAN FIRM VALUE DALAM KELOMPOK MARKET-BASED FIRM SIZE YANG BERBEDA Priyatna, Gustiara Kusuma; Vestari, Mekani
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

Large fluctuations in firm value will make it difficult for investors to make investment decisions, especially those related to long-term investments. Thus, research related to the determinants of firm value is still relevant. However, in previous studies there were still inconsistencies in the results. Several other studies have shown that there are differences in investor responses to different market-based firm size. Therefore this study aims to, first, get empirical evidence of the effect of enterprise risk management, profitability, leverage, liquidity, capital expenditure, sales growth, and firm size on firm value. Second, to get empirical evidence of differences in the effect of company fundamentals on firm value between groups of companies with high market capitalization and low market capitalization. The sample in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014–2018. The sample was selected by using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that enterprise risk management, profitability, and sales growth have an effect on firm value in both high and low market capitalization samples, the influence of company fundamentals on firm value in the high market capitalization group is greater than the low one. The contribution of this study supports the difference of the firm's fundamental effect on firm value in different market-based firm size. Keywords : firm value, enterprise risk management, profitability, sales growth
Analisis Perbandingan Return Cryptocurrency Ethereum, Emas, Dan Saham Sebagai Alternatif Portofolio Investasi Harbain, Harbain
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

Penelitian ini bertujuan untuk Perbandingan Return Cryptocurrency Ethereum, Emas, Dan Saham Sebagai Alternatif Portofolio Investasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan bantuan SPSS versi 25.00. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan Uji normalitas, uji homogenitas dan uji hipotesis. Hasil dari SPSS dalam penelitian ini yaitu terdapat perbedaan yang nyata antara return Ethereum, dengan saham, terdapat perbedaan yang nyata antara return Ethereum, dengan emas dan  terdapat perbedaan yang nyata antara return emas, dengan saham.  
PENGARUH GENDER, KINERJA LINGKUNGAN, PENGUNGKAPAN EMISI KARBON DAN SUSTAINABILITY DEVELOPMENT GOALS Mohammad Syafik; Citra Putri Prananda; Rochaman Arif
Jurnal Akuntansi dan Pajak Vol. 26 No. 2 (2025): JAP
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i2.18139

Abstract

Permasalahan lingkungan memiliki dampak luas terhadap tatanan kehidupan global. Kehadiran sustainability development goals (SDGs) penelitian bertujuan untuk mengatasi isuisu terkini sekaligus menjaga kapabilitas manusia di masa depan dengan menyelidiki hubungan antara gender, kinerja bisnis, dan pengungkapan emisi karbon terkait dengan SDGs. Kami menggunakan data panel yang dianalisis menggunakan Stata 14 untuk menguji model penelitian kami, yang mencakup perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2021–2023. Menemukan bahwa gender tidak memengaruhi SDGs, tetapi kinerja lingkungan dan pengungkapan emisi karbon memengaruhinya. Hasil penelitian ini diharapkan dapat digunakan oleh perusahaan dalam menerapkan kebijakan yang berorientasi pada keberlanjutan lingkungan, dengan cara meningkatkan efisiensi penggunaan energi, mengurangi produksi gas rumah kaca, dan mengadopsi teknologi yang ramah lingkungan.
Penerapan Sistem Akuntansi Syariah Berbasis Enterprise Resource Planning pada Lembaga Keuangan Mikro Syariah Lubis, Ali Topan; Rukiah NST
Jurnal Akuntansi dan Pajak Vol. 26 No. 2 (2025): JAP
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i2.18530

Abstract

The research looks into how to create a clear plan for using the Sharia Accounting System (SAS) together with Enterprise Resource Planning (ERP) in Sharia Microfinance Institutions (LKMS) in Indonesia. The goal is to improve long-term performance and make sure the system follows Sharia principles. The study uses a detailed review of existing literature from Islamic accounting, computerized accounting systems, and how ERP systems are used in small businesses. The results show that ERP systems have a lot of potential to help with connecting different processes and providing up-to-date information, which is important for following Sharia rules. But for ERP to work well, it needs to fit well with the tasks it handles (Task Technology Fit) and have strong support from management. The ERP system should be built specifically to meet Sharia accounting standards, including how to report Zakat and Waqf, and should support the main goals of Sharia, like fairness and justice. This study provides a useful guide that connects the need for Sharia compliance with the complexity of ERP systems, helping LKMS and system developers focus on features that support Sharia audits, Zakat/Waqf reporting, and proper internal controls for better long-term performance.
PENGARUH MANAJEMEN TERKOOPTASI, RASIO PROFITABILITAS DAN ASET TETAP TERHADAP TAX AVOIDANCE Setiadi Alim Lim
Jurnal Akuntansi dan Pajak Vol. 26 No. 2 (2025): JAP
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i2.18712

Abstract

Abstract Tax evasion and tax avoidance are common phenomena that occur when taxpayers fulfill their tax obligations to the government, essentially attempting to minimize the amount of tax paid. The difference is that tax evasion is declared illegal, while tax avoidance is categorized as legal. Recently, the term "co-opted directors" has emerged, which refers to directors appointed while the CEO (Chief Executive Officer) is still in office. These co-opted directors' independence in carrying out their control and oversight duties over the CEO is questionable, despite their formal designation as independent directors. This study examines the influence of co-opted directors, co-opted commissioners, profitability, and property, plant, and equipment on tax avoidance. This research is categorized as quantitative and aims to test the developed hypotheses. The population of the study is all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The sampling method used for sampling is non-probability purposive sampling. The sample obtained is 10 companies. The research data is secondary data taken from the company's financial statements for the period 2013-2024 (12 years). Multiple linear regression was used to analyze the data. The results of the study indicate that simultaneously (F test) all independent variables, namely co-opted directors, co-opted commissioners, profitability, and property, plant, and equipment, have an effect on the dependent variable of tax avoidance. When a partial analysis was conducted (t test), only the variables of profitability and property, plant, and equipment had an effect on the tax avoidance variable, while the variables of co-opted directors and co-opted commissioners had no effect on the tax avoidance variable. The results of this study support several other research findings, but also contradict the results of other studies.
LITERASI DAN EDUKASI PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAK UMKM DI KARTASURA Handayani, Fitri; Dewi Purnasari; Reni Febriani; Muhammad Ismail; Sofia Ningsih Rahayu Putri
Jurnal Akuntansi dan Pajak Vol. 26 No. 2 (2025): JAP
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i2.18911

Abstract

This study aims to analyze the role of tax literacy and education in encouraging taxpayer compliance among Micro, Small, and Medium Enterprises (UMKM) in Kartasura District. In the context of local economic growth, tax compliance is a crucial factor in supporting regional revenue. However, UMKM contribution to taxation is hampered by low levels of tax literacy and minimal education for UMKM. This often becomes a major obstacle in fulfilling tax obligations. This study used a quantitative approach by distributing questionnaires to UMKM in the Kartasura area as respondents. The results indicate that good tax literacy and appropriate education have a positive and significant impact on taxpayer compliance levels. This demonstrates the important role of the government and relevant agencies in improving tax understanding through ongoing education programs and communication strategies that are easily understood by UMKM. Therefore, in the future, it will result in a conclusion, improving tax literacy and education is an effective strategy in encouraging tax compliance among UMKM in Kartasura.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Terhadap Pendapatan Asli Daerah Kota Yogyakarta Ratna Puji Astuti; Tjandra, Ronowati; Putri Febriyanti, Nanda
Jurnal Akuntansi dan Pajak Vol. 26 No. 2 (2025): JAP
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i2.18952

Abstract

This research aims to analyze the effectiveness and contribution of Rural and Urban Land and Building Tax revenues to the Original Regional Revenue of Yogyakarta City in 2020-2024. The population of this study is the Yogyakarta City Government's PAD Realization Report and the PBB Realization Report. The sample of this study is the Yogyakarta City Government's PAD Realization Report for 2020-2024 and the PBB-P2 Realization Report for 2020-2024. The sampling technique applied is non-probability sampling or non-random sampling, which uses a purposive sampling approach. The results of the analysis show that the effectiveness of PBB-P2 revenues in Yogyakarta City during the period 2020 to 2024 is classified as very effective. Although the level of revenue effectiveness is relatively high, the contribution of PBB-P2 to the Original Regional Revenue of Yogyakarta City during the period 2020 to 2024 is still in the low category, with an average contribution of 14.62%. Many factors influence the low contribution of PBB-P2 to the Original Regional Revenue of Yogyakarta City in 2020-2024.

Page 107 of 107 | Total Record : 1067

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