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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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ANALISA PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Rita Andini; Arditya Dian Andika; Ari Pranaditya
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.v22i2.3193

Abstract

Empirical data between the target and the realization of tax revenue in Indonesia from 2014 to 2019 is very volatile, even the phenomenon tends to decrease, namely in 2015, 2017, and 2019. In 2015 there was a significant decline from the previous year of 10.40 %. Thus, attention is needed and an adequate handling system by the tax authorities is needed. Research aims to analyze the variables that influence taxpayers to do tax avoidance. Some of the variables that are thought to be able to influence it are; Institutional Ownership, Proportion of Independent Commissioners, and Profitability with Company Size as Moderating Variable. Population in this study are companies in the food consumption goods industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample in this study using purposive sampling method obtained a sample of 100 (20 x 5 years), while the number of companies that meet the criteria is 20. Variable consists of five variables; Institutional Ownership, Proportion of Independent Commissioners, and Profitability as independent variables, Firm Size as the moderating variable, while Tax Avoidance as the dependent variable. The method of data analysis was done by testing the hypothesis (t-test), and testing the moderating variable using MRA (Moderated Regression Analysis). Study resulted in conclusions1. Institutional ownership has no positive and significant effect on tax avoidance, with a sig value of 0.247. Proportion of Independent Commissioners has no positive and significant effect on tax avoidance, with a sig value of 0.293. Profitability has a negative and significant effect on tax avoidance, with a sig value of 0.015. Firm size does not strengthen the relationship between institutional ownership and tax avoidance, the results of the interaction test show the value of sig. of 0.343. Company size does not strengthen the relationship between the proportion of Independent Commissioners and tax avoidance, the results of the interaction test show the value of sig. of 0.293. Firm size strengthens the relationship between profitability and tax avoidance, the results of the interaction test show the value of sig. of 0.013
Financing Diversification and Profitability of Islamic Banking in Indonesia Iin Emy Prastiwi; Anik Anik
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.v21i02.1817

Abstract

This study aims to determine the effect of Islamic bank financing diversification based on economic sectors and based on the type of use on profitability. This study uses financing data for Islamic Banks and Islamic Business Units in 2014-2018. The data in this study are the times series data. Data analyzed by used multiple linear regression analyses. This research provides that results that the HHI of diversification of Islamic bank financing based on the economic sector is positively related to increasing the profitability of Islamic banks. It means diversification of financing based on high economic sectors, has an impact on reducing the profitability of Islamic banks in Indonesia. While the HHI of diversification of financing by type of use give a significant influence in increasing the profitability of Islamic banks in a negative direction. If Islamic banking only focuses on channeling financing to the consumption sector, it can have an impact on decreasing profitability. So that Islamic banking needs to equalize the distribution of consumption to the working capital and investment sectors. The results of this study are interesting because it can be used as a reference for Islamic banking in determining the policy of diversification of financing to obtain high profitability with low risk.
Analisis Faktor yang Mempengaruhi Penerapan Kode Etik Pegawai di BPPKAD Kota Surakarta Sugiarti Sugiarti; Endang Widyastuti; Eko Madyo Sutanto; Ariefah Yulandari
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.v22i1.2401

Abstract

Pada saat ini kasus pelanggaran kode etik akuntan profesional sanagat sering terjadi. Pelanggaran tersebut juga pernah terjadi di pegawai pemerintahan. Fenomena yang terjadi saat ini terjadi saat ini pada pegawai di pemerintahan. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi penerapan kode etik pegawai di Kantor BPPKAD Kota Surakarta. Faktor yang sering terjadi adalah kesadaran etis, profesionalisme, dan gender. Jenis Penelitian ini adalah dengan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada responden, yaitu pegawai tetap di BPPKAD Kota Surakarta. Data dianalisis dengan menggunakan analisis regresi linier berganda. Metode penyampelan adalah dengan metode purposive sampling. Dari penelitian ini diharapkan bisa diketahui faktor-faktor yang mempengaruhi penerapan kode etik di BPPKAD Surakarta Kata kunci: kesadaran etis, profesionalisme, gender, penerapan kode etik
Analisis dan Desain Sistem Informasi Kinerja Keuangan Badan Usaha PP. Salafiyah Syafi’iyah Sukorejo Situbondo achmad achmad; Agung Budi Sulistiyo; Whedy Prasetyo
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.v21i02.1482

Abstract

Laporan keuangan adalah informasi yang dibutuhkan dalam pengambilan keputusan. Laporan keuangan mengandung informasi tentang kekuatan dan kelemahan perusahaan, sehingga dapat digunakan untuk menyusun langkah-langkah perbaikan strategi. Laporan keuangan adalah alat penting untuk mengetahui kinerja manajemen dan kondisi keuangan perusahaan. Tetapi, tidak semua orang dapat menterjemah kandungan informasi dalam laporan keuangan. Seperti dialami pengurus Pondok Pesantren Salafiyah Syafi’iyah Sukorejo Situbondo. Selain itu, laporan keuangan belum bisa disajikan dengan cepat, karena data-data masih diolah secara ‘manual’. Karena itu perlu dikembangkan sebuah sistem informasi yang mampu mengolah data dengan cepat, menyajikan informasi dengan tepat, dan mampu mongkonversi informasi rumit laporan keuangan. Sehingga, tujuan penelitian ini adalah untuk menghasilkan dokumen perencanaan pengembangan sistem, sebagai blue print untuk sistem informasi kinerja keuangan usaha. Data-data diperoleh dari sumber primer dengan menggunakan metode observasi, wawancara, dan dokumentasi. Data diolah dengan tehnik analisis kualitatif serta diuji keabsahannya dengan metode triangulasi. Sedangkan desain model sistem dikembangkan dengan context diagram, data flow diagran, dan entity relationship diagram. Hasil penelitiannya meliputi: dokumen desain alur kerja sistem melalui context diagram, data flow diagram, dan entity relationship diagram.
Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Aggressiveness Yayang Eka Pratiwi; Rachmawati Meita Oktaviani
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.v22i1.2475

Abstract

The research aims to analyze the factors that are affecting the tax aggressiveness. The research includes as a quantitative research by using a secondary data that obtained from the financial statement of the company. The population of the research is the entire manufacturing company listed in the Indonesian Stock Exchange during the year of 2016-2019. The collected sample is conducted by using a purposive sampling of company listed in the Indonesia Stock Exchange in 2016-2019, the financial statement in rupiahs, and manufacturing companies with a CETR of less than one. The sample has met the criteria of 32 companies in four years. The used data analysis techniques by panel data regression using EViews 10. The result shows that the Leverage and Earning Management has a positive impac in the tax aggressiveness, while the variables on capital intensity do not affect the tax aggressiveness.
Analisis Perlakuan Branch Profit Tax atas Bentuk Usaha Tetap Perusahaan Pelayaran Luar Negeri Andy Famela Silalahi; Yohanes -
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.v21i02.1525

Abstract

This study aims to analyze the interpretation of Branch Profit Tax (BPT) according to Directorate General of Taxes (DJP) and permanent establishment (PE) of shipping company, as well as to provide input to settle this differences in interpretation by making confirmation letter or changing the regulation. The PE studied is the Singapore PE because there were differences in interpretation of the Minister of Finance Decree (KMK) number 417/KMK.04/1996 regarding BPT between the PE and DJP. This study uses The Theory of Legal Interpretation and the concept of legal interpretation. The research approach used is qualitative with case study. Data collection techniques used are interviews and documentation. The analysis technique uses descriptive, content, and thematic analysis techniques. The results show that BUT X used a systematic or logical interpretation and interpreted the income tax rate of 2.64% in KMK number 417/KMK.04/1996 includes BPT, while DGP used grammatical interpretation and interpreted the income tax rate of 2.64% in the KMK does not include BPT. The input given is to change the KMK number 417/KMK.04/1996 so that there are no differences in interpretation in the future and the KMK can be used for the PE of shipping companies from all partner countries.
Fleksibilitas Keuangan melalui Manajemen Modal Kerja pada Perusahaan Manufaktur dalam Kondisi Ketidakpastian Purwanto Purwanto
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.v21i02.1444

Abstract

Changes in the business environment are increasingly dynamic, uncertain and unpredictable. Financial flexibility through working capital management is important for either a survival strategy, adaptive or proactive in taking advantage of opportunities for change. This study aims to examine and analyze the effect of working capital management on company profitability under uncertainty. The research design was carried out in a natural laboratory during the uncertainty period of the 2008 global financial crisis. The study was conducted by comparing working capital management and performance of 106 manufacturing companies based on data from the Indonesia Capital Market Directory around the crisis period (2007-2011). Data analysis used multiple linear regression. The effect of the financial crisis is analyzed through simulation analysis. The results of the study found that the more conservative working capital policy for investment has a positive effect on profitability performance, while the greater the short-term liabilities become an obstacle to profitability performance. However, the effect of working capital policies for financing changed during the crisis period. The proportion of working capital to finance short-term debt has a positive effect on profitability performance in crisis conditions. The results of this study have implications for the role of working capital policies for financial flexibility under conditions of crisis and uncertainty. Keywords: Financial Flexibility, Working Capital, Uncertainty
Pengaruh Partisipasi Penyusunan Anggaran Dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Variabel Intervening Budaya Organisasi Pada Pemerintah Kabupaten Bondowoso Elviera Mayarani; Sri Wahyu Lelly Hana Setyanti; Hari Sukarno
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.v22i1.2817

Abstract

This study aims to discuss the Effect of Budgeting Participation and Organizational Commitment on Managerial Performance with Organizational Culture Intervening Variables in Bondowoso Regency Government. This research was conducted to examine the factors that can support managerial performance in budgeting. The focus of this research is on the Bondowoso district government by using a sampling technique that is carried out using a questionnaire. This type of research uses a quantitative descriptive method with a theoretical study of the factors that affect managerial performance. The results of this study indicate that: 1) Budgeting Participation has an effect on Managerial Performance in Bondowoso Regency Regional Apparatus Organizations (OPD), 2) Budgetary Participation has an effect on Organizational Culture of personnel in Bondowoso Regency Regional Apparatus Organizations (OPD), 3) Organizational Committees have an effect on on Managerial Performance in Regional Apparatus Organizations (OPD) Bondowoso Regency, 4) Organizational Committees affect the Organizational Culture of personnel in Bondowoso Regency Regional Apparatus Organizations (OPD), 5) Organizational Culture affects Managerial Performance in Bondowoso Regency Regional Apparatus Organizations (OPD).
MODEL HUBUNGAN KOMPETENSI, INDEPENDENSI, PROFESIONALISME DAN KUALITAS AUDIT SERTA DAMPAKNYA TERHADAP KEMAMPUAN MENDETEKSI FRAUDS Wirmie Eka Putra; Indra Lila Kusuma; Maya Widyana Dewi
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.v22i2.3517

Abstract

This study entitled the influence of competency, independency, professionalism on ability to detect fraud with audit quality as an intervening variable, aims to examine the influence of competency, independency, professionalism, on audit quality and ability to detect fraud, and also examine the mediating effect of audit quality. The sample used in this study was all the member of Bungo and Tebo Regency’s inspectorate with total 28 respondents. The data analysis techniques used in this sstudy were descriptive statistics and path analysis used SmartPLS 3 software. The results of this study are: competency, independency, and professionalism partially influence audit quality, while only competency, professionalism, and audit quality influence the ability to detect fraud. There are no evidence that audit quality mediating the influence of competency, independency, and professionalism on ability to detect fraud.
Efek Pelanggaran Standar Akuntansi Pemerintahan dan Ketidakpatuhan Peraturan terhadap Opini Audit Laporan Keuangan di Sulawesi Selatan Achdian Anggreny Bangsawan; Ahmad Abbas
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.v21i02.1481

Abstract

This research aims at testing the effect of the violation of governmental accounting standard and the incomplianece with the regulation on the opinion audit of financial statements in South Sulawesi. The type of this research is quantitative. The sample of this research was local government employing the data of financial statements. The data were analyzed using ordincal logistic regression. The results of this research found that the violation of governmental accounting standard and the incomplianece with the regulation have negative effect on the opinion audit of financial statements. The higher the findings related to the violation and the incompliance, the lower the local governments accept the unqualified opinion.

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