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Jurnal Akuntansi dan Pajak

jap
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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 Operating Leverage dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Go Publik Sektor Property Dan Real Estate Suhesti Ningsih; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

The company's financial performance is a benchmark for the success of managers in running a company. This study aims to determine the effect of operating leverage and capital structure partially or simultaneously on financial performance in the Go Public Company Property and Real Estate Sector. The sampling technique in this study is to use purposive sampling. Data analysis method in this study uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together (F test) and partially (t test) and R2 test (coefficient of determination) carried out to find out how much influence the operating variable leverage (DOL) and capital structure (DER) on financial performance variables (ROA). From the t test results it is known that the variable operating leverage (DOL) and capital structure variables (DER) with a significance value of 0.044 and 0.015

Profiling Selebriti Fraud: Analisis Profil Koruptor di Indonesia Septarina Prita DS; Siti Maria Wardayat; Endah Liyati; Ananda Firly MS
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

This study aims to analyze the profile (profiling) of corruptors in Indonesia. This research was conducted because it saw the problem of corruption in Indonesia as endless. Many government officials from the central government to local governments have been caught by the Komisi Pemberantasan Korupsi (KPK) in carrying out various types of corruption. Losses experienced by the country reached trillions of rupiah. Therefore, efforts to fight, eradicate and prevent corruption in Indonesia can be done through profiling analysis. This research is a qualitative research with descriptive method. The object of this research is the entire biodata of corruption convicts on the official website of the KPK (https://acch.kpk.go.id/id/jejak-kasus) during 2005 to 2016. The results of the study show that corruptors in Indonesia are 89% Male and state losses reached Rp1,159,101,252,520,-; 43.6% have S1 education and cause state losses of up to Rp180,936,238,257,-; 49% occupy the position of top/executive and cause state losses amounting to Rp 859,333,150,609,-; 72% are in government agencies; and organizations that are often victims of corruption 81.2% are government agencies.

Analisis Volatilitas Return Saham PT Antam (Persero) Tbk dan PT Adaro Energy Tbk Dengan Garch, Egarch Dan GJR Yasir Maulana
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

An extraordinary event that causes shock can affect volatility which causes asymmetric variance and error or commonly called asimetric shock / effect. This paper aims to analyze the volatility of stock returns of PT ANTAM (Persero) Tbk and PT Adaro Energy Tbk in the period of 2008 to 2016. The research results show that ANTM and ADRO have a GARCH effect and also have a leverage effect where the optimal model is found in the GJR model (0,1,1) for ANTM and GJR (1,1,1) for ADRO. Forecasting results shows that ADRO has higher volatility but in a relatively low percentage of volatility about 0.001 while ANTM have a tendency to decrease volatility with a fairly large percentage of volatility about 0.0025. Keywords: Volatility, GARCH, EGARCH, GJR

Analisis Faktor Risiko Yang Mempengaruhi Financial Statement Fraud : Prespektif Diamond Fraud Theory Titi Purbo Sari; Dian Indriana Tri Lestari
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Meningkatnya berbagai kasus skandal akuntansi di dunia menyebabkan berbagai pihak berspekulasi bahwa manajemen telah melakukan kecurangan pada laporan keuangan. Penilaian faktor risiko kecurangan banyak yang mengadopsi beberapa standar pengauditan mengenai pendeteksian kecurangan (yakni SAS No.82, ISA 240, dan SAS No.99), dan merujuk pada teori Fraud Triangle. Wolfe dan Hermanson (2004), meningkatkan pendeteksian kecurangan fraud triangle dengan mempertimbangkan elemen keempat, yaitu kemampuan (capability) dan dikenal sebagai Fraud Diamond. Penelitian ini bertujuan untuk menguji pengaruh Fraud Diamond terhadap financial statement fraud. Sampel penelitian ini adalah 29 perusahaan di subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan menggunakan 128 laporan tahunan. Metode analisis data yang digunakan adalah metode analisis regresi linear berganda. Variabel independen dalam penelitian ini terdiri financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, total accrual, dan change in director. Sedangkan variabel dependen dalam penelitian ini adalah Financial Statement Fraud yang diproksikan dengan nilai discretionary accrual dari Modified Jones Model. Hasil penelitian menunjukkan bahwa variabel personal financial need dan total accrual yang berpengaruh positif dan signifikan terhadap financial statemanet fraud. Adapun variabel financial stability, external pressure, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, dan change in director tidak dapat digunakan untuk mendeteksi kecurangan laporan keuangan.

Faktor Penentu Tingkat Efisiensi Kinerja Perbankan Sofiana Istinfarani; Fika Azmi
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

This study aims to examine the determinants of the level of efficiency of banking performance as measured by the non-parametric Data Envelopment Analysis (DEA) method. The determinants of the level of efficiency in banking performance include bank size, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans and capitalization. The data in this study were obtained from the Indonesia Stock Exchange (BEI) from 2013 to 2017. The sampling technique used was purposive sampling. The sample used was 160 data from conventional commercial banks in Indonesia. Input variables for calculations using the DEA method are Third Party Funds and Total Assets. While the output variables used are credit distribution and operating income. The results showed that bank size and capitalization did not affect the level of banking efficiency. Meanwhile, Capital Adequacy Ratio and Non-Performing Loans negatifly affect the level of banking efficiency, while the Loan to Deposit Ratio has a positive effect on the level of banking efficiency.

Pengaruh Partisipasi Penyusunan Pajak Penghasilan Badan Yang Terutang Terhadap Kinerja Bagian PPh Badan Dengan Koreksi Fiskal Sebagai Penentu Kebijakan Bayu Adi; Moh Afrizal Miradji
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

According to Hidayat (2013) in terms of financial statements, there are many contradictions within the company and the many interests that exist within the company in preparing financial statements to prepare their taxes to be compiled as Corporate Tax Income Tax reports (Article 25 Income Tax) many conflicts in preparing corporate tax reports, starting from income tax article 21 to income tax article 25 of the profit / loss statement, so that the tax return can be reported as a corporate taxpayer, then in this case before reporting and avoiding tax errors, a fiscal correction is needed to carry out tax preparation. According to Agustina (2007) states that in the preparation of taxes it is necessary to have coordination from various parties who use interests in the use of company finances due to future policy determinants.From this research it is found that in the process of preparing corporate tax many companies do not correct fiscal financial reports, many accounts are not included in the tax calculation, so that if used can reduce the tax burden.In addition, companies can be used to gain investor trust and fairness entities.From expenditures and reports can show the fiscal can show the performance of Corporate Income Tax goes well.The second proof that in the tax preparation process using fiscal correction shows the fairness of a tax obligation.In this case the fiscal financial statements and if corrected fiscal will cause good corporate income tax performance.This shows that there are no tax arrears in a corporate entity because the company complies with company regulations.

Faktor-faktor yang Berpengaruh Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan M. Hasan Ma'ruf; Sri Supatminingsih
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, tingkat pemahaman pajak, pelaksanaan sanksi dan kualitas pelayanan terhadap kepatuhan pajak dalam membayar pajjak bumi dan banunan (PBB). Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling untuk 100 wajib pajak bumi di Sukoharjo yang memenuhi kriteria. Data yang digunakan adalah data primer melalui kuesioner, yang berisi jawaban responden. Analisis data dalam penelitian ini menggunakan analisis deskriptif dan analisis regresi linier berganda. Hasil dari penelitian ini, pertama: kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan, kedua: tingkat pemahaman berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan, ketiga: pelaksanaan sanksi berpengaruh positif terhadap kepatuhan wajib bumi dan bangunan, yang keempat: kualitas layanan berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan. Hasil penelitian menunjukkan juga bahwa kesadaran wajib pajak, sanksi pajak, pemahaman pajak, dan kualitas layanan secara simultan berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan.

Kemungkinan Penerapan Sistem Informasi Akuntansi Atas Aktivitas Penjualan Pada UMKM Singgih Tiwut Atmojo
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

The purpose of this study is to find out how Accounting Information Systems are applied to UMKM and how to apply Accounting Information Systems that are effective for UMKM. The form of research is a case study research with data collection techniques using observation, interviews and documentation. The results showed that UMKM had not yet implemented an effective and accurate system. The conclusions of this study are: 1. The control applied is still not effective, 2. The existence of negative findings: a. The absence of accurate records, b. Lack of control in the production and warehouse. There are no financial report. The advice given is that UMKM should improve the system that was previously implemented, the owners of UMKM carry out supervision that authorizes the segregation of duties for each employee, in order to avoid fraud.

Analisis Implementasi Sistem Akuntansi Dan Pengelolaan Keuangan Pada Bank Sampah Kelurahan Bener Kota Yogyakarta Fahrul Imam Santoso; Widiyanti Kurnianingsih
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

In order to realize public awareness of the environment, through PP No.13 of 2012 regarding the need for a paradigm shift in waste management, the government through the village level government promoted the garbage bank program as a form of government concern with the community to protect the environment in applying the 3R principle (Reduce, Reuse, and Recycle). The purpose of this study was to analyze the application of the accounting and financial management system to a garbage bank in the Bener Village, Yogyakarta City. This research is a comparative descriptive qualitative research that describes the implementation of the accounting system and financial management of waste banks in the Bener Village then compares it with the accounting cycle starting from recording transactions to preparing financial statements and how to manage their finances, so a conclusion can be drawn. Analysis tools in data processing in this study using the Nvivo11 program. The results of this study indicate that the implementation of the accounting system and financial management of waste banks in the Bener Village has not been carried out thoroughly and consistently according to the rules of the proper accounting cycle so that it needs to be restructured so that the accounting process at the Waste Bank in the Bener Village can run well.

Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate Hani Sri Mulyani; Endah Prihartini; Dadang Sudirno
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid. Often companies do tax planning strategies so that the tax burden that must be borne by the company becomes smaller. Companies usually exploit loopholes from the use of accounting methods allowed by accounting and taxation rules. Transfer Pricing is one of the ways companies take to reduce the tax burden. This study aims to determine and obtain empirical evidence about the effect of tax, tunneling and exchange rates on transfer pricing decisions both partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is descriptive and verification analysis method. The population in this study were 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. Sampling using a purposive sampling method and obtained a sample of 20 companies. The results of this study indicate that partially significant positive effect on transfer pricing decisions, tunneling does not significantly influence the transfer pricing and exchange rate decisions do not significantly influence the transfer pricing decision, but simultaneously the results of this study indicate that taxes, tunneling and exchange rates affect significant to the transfer pricing decision.

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