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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 1,078 Documents
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Analysis of the Influence of Environmental, Social, and Governance (ESG) Disclosure on Tax Reporting Aggressiveness: : The Role of Managerial Ownership and Transfer Pricing Evy Steelyana; Joecheline Santoso
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.19482

Abstract

Abstract.This study investigates the impact of Environmental, Social, and Governance (ESG) disclosure, managerial ownership, and transfer pricing on tax reporting aggressiveness in Indonesian companies that have implemented Enterprise Resource Planning (ERP) systems from 2019 to 2023. Tax aggressiveness is measured using the Effective Tax Rate (ETR), with ESG scores obtained from Refinitiv, while data on managerial ownership and transfer pricing are drawn from company annual and sustainability reports. Employing a quantitative approach using secondary data from firms listed on the Indonesia Stock Exchange (IDX), the study finds that ESG disclosure has a positive but statistically insignificant effect on tax aggressiveness, suggesting limited integration of ESG principles into corporate tax strategies. Similarly, transfer pricing practices show no significant influence, possibly reflecting improved regulatory compliance or oversight. In contrast, managerial ownership significantly affects tax aggressiveness, highlighting the role of internal ownership structures in shaping corporate tax behavior. These findings suggest that governance factors, particularly ownership, play a more influential role in promoting tax transparency than ESG initiatives or transfer pricing practices. The study contributes to the accounting and corporate governance literature and offers insights for policymakers aiming to design fairer and more accountable tax regulations in the era of digitalized business systems. Keywords:Corporate Governance,Tax Reporting,Sustainability Reporting, Environmental Social Governance, Tax Policy
Pengaruh Sistem Pengendalian Internal, Sistem Keuangan Desa, Partisipasi Masyarakat Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Tahun 2025 Enggar Priska; Maya Widyana Dewi; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.19835

Abstract

This study aims to determine the influence of the Village Financial System, Internal Control, Utilization of Information Technology, and Community Participation on the Accountability of Village Fund Management in Ngemplak District. This study uses a quantitative approach. The study population consisted of all village officials in Ngemplak District, totaling 114 respondents. The sampling technique used was a purposive sampling method with 74 respondents. The data source for this study was primary data using a questionnaire. This study employed data analysis methods including descriptive statistics, validity tests, reliability tests, and classical assumption tests. Hypothesis testing included multiple linear regression analysis, F tests, t tests, and the coefficient of determination (R2). The results of this study indicate that the Village Financial System and Utilization of Information Technology have a positive and significant effect on the Accountability of Village Fund Management, while Internal Control and Community Participation do not have a positive and significant effect on the Accountability of Village Fund Management. Keywords: Accountability of Village Fund Management, Community Participation, Internal Control, Utilization of Information Technology, Village Financial System
Faktor faktor yang mempengaruhi pencegahan kecurangan (fraud) Pada BUMDes : good corporate governance, kesesuaian kompensasi dan pengendalian internal Affan nurhaq; LMS Kristiyanti; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.19836

Abstract

This study aims to determine the effect of Good Corporate Governance, Compensation Suitability, and Internal Control on Fraud Prevention in Village-Owned Enterprises (BUMDes) in Ngemplak District. This study used a quantitative approach. The study population consisted of 71 respondents from BUMDes administrators in Ngemplak District, Boyolali Regency. The sampling technique used was the Saturated Sampling method, with 71 respondents. The research data source was primary data using a questionnaire. Data analysis used descriptive methods of respondent data, validity tests, reliability tests, and classical assumption tests. Hypothesis testing included multiple linear regression analysis, F-tests, t-tests, and the coefficient of determination (R2). The results showed that Good Corporate Governance and Internal Control had a positive and significant effect on Fraud Prevention, while Internal Control did not have a positive and significant effect on Fraud Prevention. Keywords: BUMDes, Good Corporate Governance, Fraud, Compensation Suitability, Internal Control
Pengaruh Penerapan Akuntansi Sektor Publik, Anggaran Berbasis Kinerja, Dan Good Governance Terhadap Akuntabilitas Kinerja Instansi Pemerintah Desa Pada Kecamatan Karanggede Hesti Ria; Indra Lila Kusuma; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.19927

Abstract

This study aims to examine and analyze the effect of the implementation of public sector accounting, performance-based budgeting, and good governance on the performance accountability of village government agencies in Karanggede District. This study employed a quantitative approach with a survey method through the distribution of questionnaires to village government officials. The sample was determined using a purposive sampling technique, with 128 respondents. The data obtained were analyzed using multiple linear regression with the help of SPSS, through the stages of validity testing, reliability testing, classical assumption testing, t-tests, F-tests, and the coefficient of determination (R²) test. The results showed that partial or t-tests between the variables of public sector accounting implementation, performance-based budgeting, and good governance had a positive and significant effect on government agency performance accountability. This indicates that the better the implementation of public sector accounting, performance-based budget management, and the application of good governance principles, the greater the performance accountability of government agencies. Keywords: Public Sector Accounting, Performance-Based Budgeting, Good Governance, Government Agency Performance Accountability
Pengaruh Kejelasan Sasaran Anggaran, Penerapan Akuntansi Sektor Publik, Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah Desa (Studi Kasus Pada Pemerintahan Desa di Kecamatan Banyudono) Retno Putri Hastuti; Hadi Samanto; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.20023

Abstract

This study aims to analyze the effect of budget target clarity, public sector accounting implementation, and accounting control on the performance accountability of village government agencies in Banyudono District. The method used in this study is quantitative. Data were obtained from distributing questionnaires to predetermined respondents using saturated sampling techniques. Data analysis techniques used in this study include descriptive statistics of respondents, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study indicate that budget target clarity has a negative and significant effect on the performance accountability of government agencies with a calculated t of -4.655 which is absolutely greater than the t table of 1.658 and a significance of 0.000 <0.05. The application of public sector accounting has a significant effect on the performance accountability of government agencies with a calculated t value of 5.640 > t table of 1.658 and a significance of 0.000 <0.05. Accounting control has a significant influence on the performance accountability of government agencies, with a calculated t-value of 8.912 > t-table 1.658 and a significance level of 0.000 < 0.05). Keywords: Accountability, Accounting Control, Budget Target Clarity, Implementation of Public Sector Accounting, Village Government
PENGARUH TRANSPARANSI, GOOD SCHOOL GOVERNANCE, DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Kasus SD Negeri Kabupaten Sukoharjo) Chintya noer cahyani; Darmanto; Suprihati
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.20221

Abstract

The purpose of this study was to determine the effect of transparency, good school governance, and supervision on the effectiveness of school operational fund management (BOS). The sampling method used in this study was random sampling with Slovin calculation. The sample size for this study was 80 respondents. The respondents were BOS treasurers of public elementary schools in Sukoharjo Regency. This research was quantitative, using primary data sources. Based on the results of primary data processing using multiple linear regression analysis, F-tests, and t-tests, it was found that transparency had a negative and significant effect on the effectiveness of school operational fund management, while good school governance and supervision had a positive and significant effect on the effectiveness of school operational fund management).
Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Orang Tua Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di MAN 1 Surakarta Meilans Dita Pratiwi; Muhammad Hasan Ma’ruf; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.20486

Abstract

This study aims to examine the effect of accountability, transparency, and parental participation on effectiveness of School Operational Assistance fund management at MAN 1 Surakarta. The research employs a quantitative approach using primary data collected through questionnaires distributed to students at respondents. The sampling technique used is Probability Sampling with the Stratified Random Sampling method, resulting in total sample 93 descriptive statistics, data quality test (validity and reliability test), classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), and multiple linear regression analysis accompanied by hypothesis testing (F-test, t-test, and coefficient of determination/ R²) using SPSS software. The results show that accountability has positive and significant effect on the effectiveness of BOS fund management, while transparency does not have a significant effect significant and parental participation also does not have a significant effect on the effectiveness of BOS fund management. Coefficient of determination (R²) of 0,617, indicating that accountability, transparency, and parental participation explain 61,7% of the variation in effectiveness of BOS fund management, while the remaining 38,3% is influenced by other factors outside the research model.
Peran Dukungan Manajemen dan Tata Kelola Dalam Meningkatkan Efektivitas Audit Internal Pada Era Transformasi Digital Rahayu Budi Susanti; Ety Meikhati; Antin Okfitasari
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.20666

Abstract

This study aims to analyze the influence of management support and governance on internal audit effectiveness in the era of digital transformation in the regional banking sector, specifically at PT Bank Perekonomian Rakyat (BPR). The quantitative approach used a survey method with a Likert-scale questionnaire. Thirty respondents from the supervisory and managerial elements of PT Bank Perekonomian Rakyat (BPR) were selected through purposive sampling. This study employed a quantitative approach with primary data obtained through questionnaire distribution at PT Bank Perekonomian Rakyat (BPR). Data analysis was performed using SPSS with multiple linear regression analysis to determine the extent of influence of the two independent variables on the dependent variable. The results indicate that management support and governance have a positive effect on internal audit effectiveness in the era of digital transformation.

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