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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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Mekanisme Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan Atas Perolehan Warisan Di Badan Keuangan Daerah Kabupaten Boyolali LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2496

Abstract

Fees for obtaining land and building is one kind of local taxes to be optimized. Fees for obtaining land and building rights are taxes on the acquisition of land and building rights stipulated in law No.28 of 2009 concerning regional taxes and levies. Inheritance is the acquisition of rights to land and buildings by the heirs of the heirs (owner of land and buildings) that apply after the heir dies. The aim is to find out how the collection mechanism for the acquisition of rights to land and buildings in the Boyolali district financial institution.
Insentif PMK 86/2020 Di Tengah Pandemi Covid 19: Apakah Mempengaruhi Kepatuhan Wajib Pajak UMKM Di Surabaya? Richard Andrew; Dian Purnama Sari
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1597

Abstract

This study describes research Taxpayer Compliance in the Covid-19 pandemic. The purpose was to analyze and determine effects of socialization PMK 86/2020 incentives, tax rates, tax services, PP 23/2018 deadline, and tax punishment for MSME taxpayer compliance in Surabaya. The method in the research is quantitative by testing hypothesis. Data obtained through any questions and distributed via google form to all taxpayers (MSMEs) in the Surabaya.The results showed that variable of PMK 86/2020 incentive socialization, tax rates, tax services, deadline of PP 23/2018 has effects, while tax punishment hasn’t effect for MSME taxpayer compliance. The Conclusions are socialization of PMK 86/2020 incentives has been carried out by the government massively and they raises knowledge to immediately take advantage of incentives. They will to take advantage of lower tax rates during pandemic. The change in services from face-to-face to 100% online makes them easier to know information, procedures for compliance and keep health protocols in the pandemic. Deadline for PP 23/2018 supports them to understand how to bookkeeping until limit is given and utilization of determined rates. Tax punishment hasn’t effect because it’s not too strict during the pandemic and tend to be loose and various relaxation provided by the government.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Corporate Sosial Responsibilty Dan Dampaknya Terhadap Abnormal Return Pada Perusahaan LQ45 Putri Frisca Kuncorowati; Muhammad Miqdad; Ahmad Roziq
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1920

Abstract

This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and its impact on abnormal returns. The purpose of this study was to analyze the effect of Profitability, Company Size, GCG on abnormal returns and the indirect effect on CSR disclosure. The sample in this study was the LQ-45 company listed on the IDX in 2020. Data analysis used Path Analysis. The results of the path analysis study have directly shown that profitability, company size, GCG has a significant effect on CSRD with sig results less than 0.05. Meanwhile, the results of research using path analysis indirectly show that CSR disclosure is not able to strengthen the relationship between profitability, company size, GCG on abnormal returns.
Analisis Pengaruh Aglomerasi Industri, Angkatan Kerja, Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2017-2019 Melantika Destya Windasari; Suhesti Ningsih; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2871

Abstract

This study aims to examine the effect of industrial agglomeration, labor force, and human capital investment on the economic growth of regencies/cities in Central Java Province. This type of research includes quantitative research using secondary data from 35 regencies/cities in Central Java Province in 2017-2019 obtained from the Central Statistics Agency. The model used is multiple regression analysis with a fixed effect model. The result of the study show that industrial agglomeration, labor force, and human capital investment simultaneously have a significant effect on economic growth. Partially, this study shows that industrial agglomeration does not have a significant effect on economic growth. Meanwhile, the labor force and human capital investment have a significant effect on economic growth.
Pengaruh Sistem Pembayaran E-Money Dalam Era Digital Di Tengah Wabah Covid-19 : Studi Kasus Pada Masyarakat Semarang Yasinta Maulida Rohmah; Nila Tristiarini
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2310

Abstract

The spread of the Corona virus is getting bigger and bigger, making people keep their distance from each other. Social distancing is the new rule from the government that people should adapt. It influences how people choose the electronic money to pay without contact each other. The use of electronic money led to the Cashless Society. This study aims to explain the effect of benefits, convenience, and security & risk effects on the e-money payment system in the digital era in the midst of the Covid-19 outbreak. This research is included in the primary research which includes 107 respondents. The analysis used is multiple linear regression analysis. The results of this study are that the perceived benefits and benefits variables partially have a positive and significant effect on the interest in using e-money, and the variables of trust and influence have a negative effect on the use of e-money.
Transparansi Pelaporan Keuangan: Apakah Berdampak terhadap Penghindaran Pajak dan Nilai Perusahaan Ningtias Safitri; Dahlia Sari
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1396

Abstract

This purpose of this study is to examine the effect of transparency on tax avoidance, the effect of tax avoidance on firm value, and the effect of transparency on relationship between tax avoidance on firm value. The sample of this study consists of 66 manufacture companies during the period of 2010-2014, with 330 total observation. The results showed that company transparency with a proxy accrual discretion and audit quality would reduce tax avoidance. It means the higher the company's transparency, the lower the tax avoidance. The results showed that tax avoidance did not affect firm value. It probably due to tax avoidance that can be interpreted as negative, positive, or neutral information by investors. The results showed that corporate transparency did not affect the relationship between tax avoidance and firm value. This result shows that investors have not seen corporate transparency as a positive signal for the valuation of company shares. The contribution of this research is to use a comprehensive proxy in measuring financial transparency, namely earnings quality, audit quality, and stock trading volume. This research implies that financial transparency or disclosure of corporate financial information is not proven to be used by investors in determining investment
Sistem Whistleblowing dalam Penanganan Kasus Penyelewengan Etika Ary Satyasmoko; Tjiptohadi Sawarjuwono
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1787

Abstract

This study aims to explain the whistleblowng system in handling ethics wrongdoings. Ethics wrongdoings happened because of the absence of internal controls such as whistleblowing system. Whistleblowing system excourages and helps whistleblower in reporting wrongdoings related to ethics. Hence it is necessary to apply some elements of whistleblowing system to a company. Some elements include the implementation statement, reporting range, procedure, whistleblower protection, mechanism of whistleblowing system, and effectivity will be analyzed. Therefore, the implication about the verdict of whistleblowing system will also be explained. These elements will be used to examine three companies’whistleblowing system. These companies are PT. Pertamina, PT. Telkom and PT. BCA from 2016 to 2019 using library research method.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2014-2019 Silverian Utomo Saputro; Siti Nurlaela; Riana Rachmawati Dewi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1919

Abstract

The research objective was to determine the effect of company size, profitability, leverage, liquidity on tax avoidance in automotive sub-sector manufacturing companies listed on the Indonesian stock exchange for the 2014-2019 period. The population in this study consisted of 13 companies using purposive sampling technique to determine the samples in order to obtain 9 companies that met the criteria. Financial data in this study were obtained through the IDX web and multiple linear regression analysis methods using SPSS 25 software. The T test results showed that company size, profitability, liquidity had no effect on tax avoidance. While the leverage variable has an effect on tax avoidance. The results of the F test show that simultaneously all independent variables have an effect on tax avoidance. Keywords: company size, profitability, leverage, liquidity, tax avoidance
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA (Studi Empiris Perusahaan Consumer Good Yang Terdaftar Di BEI Periode 2015-2019) Rico Nur Ilham; Debi Eka Putri; Mangasi Sinurat; Likdanawati Likdanawati; Irada Sinta
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3146

Abstract

This study analyzed the effects of financial ratios (CR, DER, TATO, and NPM) on changes in profits in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study was all continuously registered Consumer Goods companies in 2015-2019, while the samples used as the object of research amounted to 15 companies using the purposive sampling technique. The model used in the data analysis was panel data regression with the help of Eviews 10. The results indicated that only NPM had a positive and significant effect on changes in earnings changes while the CR, DER, and TATO had no significant effect on earnings changes.
Pengaruh Corporate Governance Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2017-2019 Meiranti Andriyani; Endang Mahpudin
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1431

Abstract

Tax avoidance is a part of tax planning that is conducted legally. Tax Avoidance is conducted by the taxpayer (the company) to minimize the company's tax burden. The purpose of this research is to test how large the influence of corporate governance variables consist of institutional ownership, independent commissioner, audit quality, and audit committee and fiscal loss compensation variables in influencing tax evasion in mining companies listed on IDX (Indonesia Stock Exchange). The author uses secondary data of financial statements published by the mining companies listed on the IDX (Indonesia Stock Exchange). The results of this study indicate that the variables of institutional ownership, independent commissioner, and audit committee have significant influence on tax avoidance, while variable audit quality and fiscal loss compensation has no significant effect on tax avoidance on mining companies listed on the Indonesia Stock Exchange period 2017-2019. The samples used in this study were taken using the purposive sampling method. After a reduction with multiple criteria, set as many as 12 companies as samples. The analysis techniques on this study used a linear regression analysis with the help of SPSS 25 edition program.

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