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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 Pajak Daerah, Retribusi Daerah, Dana Perimbangan Serta Pengaruhnya Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2016-2018) LMS Kristiyanti; Maya Widyana Dewi
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.v21i02.1509

Abstract

The study aims of this the effect of Local Taxes, Local Retributions and Balanced Funds to the Capital Expenditures on Regency and Municipal Government Central Java Province year 2016-2018. The research is a quantitative research. The subject of the research are regency and Municipal Government in Central Java Province with total 35 regencies and municipalities. Data used comes from the 2016-2018 Regional Revenue Budget Realization Report . The technique of collecting data using documention method. The test of prerequisite analysis using classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypoyhesis test in this study used multiple linier regression analysis, t test (partial), F test (simultaneous) and coefficient of determination (R2). The results of this reseach showed that partially the Regional Tax variable and the Balance Fund has a significant effect on capital expenditure. Regional levies variable does not significantly influence capital expenditure. Simultaneously, Regional Tax, Regional Retribution, and Balancing Funds have a significant effect on capital expenditure. The influence of these three variables on Capital Expenditures on Regency is 68.9% while the remaining 31.1% was influenced by other variables besides the variables used in this study. So it can be concluded that if the Regional Tax and Balance Fund increase, it will increase the allocation of Capital Expenditures. While Regional Retribution is not significant due to the lack of optimal excavation, management of resources owned by the government of Central Java Province to be able to increase the Original Regional Revenue. Keywords: Balance Funds, Capital Expenditures, Local Tax, Local Retribution
Intellectual Capital and Firm Performance: The Role of Women Directors Maulida Nurul Innayah; Muhammad Fuad; Bima Cinintya Pratama
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.v22i1.2299

Abstract

This study aims to examines the effect of intellectual capital on firm performance. Then, this study also examines whether the presence of woman director can strengthen the effect of intellectual capital on firm performance that operates in banking industries in Indonesia. The data used in this study was obtained from Bloomberg and OSIRIS database and also the firm’s annual reports during 2014-2018. The results found that women directors can strengthen the positive effect between intellectual capital and firm performance. This result showed that the presence of gender diversity in directors would make businesses have special human capital because the variety of human capital within the board that makes these resources special will affect actions within the company that have an impact on performance. This study contributes in the theoretical field by adding a reference to the effect of intellectual capital on performance with women directors as a moderating variable. This study also gives new perspective in Indonesia as emerging market especially in financial industry, while most of the studies are conducted in US and Europe.
Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018 Saeful Fachri; Indra Sulistiana; Muhammad Saefi Mubarok
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.v21i02.1561

Abstract

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211
Analisis Modal Intelektual pada Inovasi Sektor Pariwisata di Yogyakarta Heri Susanto; Rosita Rosita; Rudi Prasetyo Ardi
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.v22i1.2493

Abstract

An organization's ability to innovate depends on its intellectual capital. Our study attempts to examine the influence of individual components of intellectual capital on corporate innovation. This article proposes a method of classifying and measuring intellectual capital, highlighting the following three components. Human capital, organizational capital and social capital. Our goal is to explain a company's performance in the field of innovation and highlight the importance of each one Dimension of intellectual capital for a certain type of innovation (product, process, marketing and organization). For this purpose, a survey was carried out among 80 participating SMEs in the Yogyakarta tourist area. Company data was analyzed using SPSS using regression data analysis techniques through the developed hypothesis.
Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Leverage sebagai Variabel Moderating Galuh Artika Febriyanti
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.v22i1.2598

Abstract

Sustainability reporting is a report that contains company assessment practices with due regard to economic, environmental and or social impacts. Currently, sustainability reporting is not required to be reported in Indonesia. The reporting that is required is the reporting of corporate social responsibility activities which is a separate of reporting and is not included in sustainability reporting. Research on the effect of sustainability reporting on firm value has been carried out both abroad and domestically. However, it was found that there was a research gap in previous studies. This study empirically examines the relationship between sustainability reporting, economic performance, environmental performance, and social performance on firm value. This study also examines the existence of the leverage variable as a variable that moderates sustainability reporting on firm value. Using multiple regression analysis and residual test showed that sustainability reporting and social performance did not have a significant effect on firm value. Meanwhile, economic performance and environmental performance have a significant effect on firm value. In addition, the result of this study also show that leverage can mediate the relationship between the disclosure of sustainability reporting and firm value.
ANALISIS BELANJA DESA TERHADAP PENDAPATAN ALOKASI DANA DESA PADA MASA PANDEMI COVID-19 (Studi Kecamatan Gondangrejo, Kabupaten Karanganyar) Lusiana Fatmaningsih; Pardi Pardi
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.v22i1.2160

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari realisasi belanja desa yang sumber dananya berasal dari dana transfer terhadap pendapatan alokasi dana desa. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder. Populasi yang digunakan adalah laporan keuangan desa selama bulan januari sampai oktober 2020 pada 6 desa yang menjadi sampel di kecamatan Gondangrejo kabupaten Karanganyar. Dari penelitian ini memiliki hasil uji hipotensis dengan menggunakan analisis regresi linear berganda yang memberikan bukti bahwa nilai realisasi belanja desa berpengaruh positif dan signifikan terhadap pendapatan alokasi dana desa. Menggunakan bantuan software SPPS versi 24.
Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo) Imro'atun Shoimah; Siti Maria Wardayati; Yosefa Sayekti
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.v21i02.1388

Abstract

This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35)
Persepsi Wajib Pajak UMKM Terhadap Kewajiban Perpajakan (Studi Pada UMKM di Eks Karisidenan Surakarta) Hanung Triatmoko; Juliati Juliati; Sri Suranta; Trisninik Ratih Wulandari; Renata Zoraifi
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.v21i02.1537

Abstract

This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta area on tax obligations. MSMEs are a driver of increasing economic growth in the present era. Solo is one of the cities that is famous for the growth of MSMEs because culinary, handicraft, and clothing entrepreneurs have started to appear in Karisidenan Surakarta. Ideally, an increase in the number of MSMEs will also be followed by an increase in the amount of taxes that will be received by local and central governments. Income Tax (PPh) and Value Added Tax (PPN) are two central taxes which should also increase with the growth of MSMEs. The perception of UMKM taxpayers towards taxation obligations is certainly important to research because negative perceptions of taxes will result in decreased tax revenues so that these perceptions need to be improved with better socialization from the Directorate General of Taxes. This study will examine the perceptions of taxpayers related to NPWP ownership, SPT reporting and tax payments. The method used is a quantitative method by distributing questionnaires to samples of MSMEs in Karisidenan Surakarta. The sampling method used was purposive sampling and the analysis used was linear regression analysis. This research is expected to provide benefits to the government in making policies to increase tax revenue.
ANALISIS DIMENSI KUALITAS PELAYANAN ADMNITRASI PAJAK BERUPA REABILTY; RESPONSIVENESS; ASSURANCE; EMPATY DAN TANGIBLES IMLIKASINYA TERHADAP KEPUASAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK CIMAHI Tatang Suhidayat
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.v22i2.3784

Abstract

Pengaruh Dimensi Kualitas Pelayanan Administrasi Pajak Tehadap Kepuasan Wajib Pajak Badan pada Kantor Pelayanan Pajak (KPP) Cimahi, didasarkan pada informasi yang penulis peroleh bahwa kondisi saat ini masih sangat disayangkan bahwa hubungan antara fikus (Petugas Kantor Pelayanan Pajak) dengan wajib pajak belumlah harmonis sesuai dengan yang diinginkan. Sehingga kepatuhan dan kesadaran warga negara untuk memenuhi kewajiban membayar pajak masih jauh dari rencana yang diharapkan. Keaadaan ini ditandai dengan meningkatnya surat keluhan yang masuk ke KPP Cimahi atas kepuasan wajib pajak setelah melakukan penyelesaian kewajibannya. Dengan menggunakan metode deskriptif yang didukung melalui pendekatan survey ternyata pengaruh kualitas pelayanan fiskus terhadap kepuasan wajib pajak badan di KPP Cimahi bahwa dengan tingkat signifikasi 5 % tentang hubungan kedua variabel ini adalah kuat dan positif. Artinya bahwa apabila kualitas pelayanan fiskus terus ditingkatkan, maka akan memberikan kepuasan bagi wajib pajak, begitupun sebaliknya bila adanya penurunan kualitas pelayanan fiskus maka wajib pajak akan merasa kecewa. Kemudian kualitas pelayanan fiskus memberikan pengaruh terhadap kepuasan wajib pajak sebesar 58,60 % sedangkan sisanya sebesar 40,40 % dipengaruhi faktor lain. Kemudian berdasarkan hasil uji t terhadap uji hipotesis yang penulis kemukakan bahwa nilai t hitung sebesar 8,249 sementara nilai t tabel pada tingkat signifkasi 0,05 atau 5 % atau tingkat keyakinan 95 % dengan derajat kebebasan 50 – 2 = 48 didapat nilai t tabel seharga 2,021. Nilai ini bila dibandingkan dengan hasil perhitungan t tabel adalah lebih kecil yaitu t hitung 8,249 sedangkan t tabel 2,021 atau (t hitung 8,249 > t tabel 2,021). Keadaan ini memberikan jawaban bahwa H0 adalah ditolak, dan sebagai alternatif H1 adalah diterima.
Apakah Penerapan Standar Akuntansi, Kompetensi Sumberdaya Manusia serta Peran Auditor Internal mempengaruhi Kualitas Laporan Keuangan? Nur Kabib; Siti Nur Hayati; Siti Fatimatuzzahra
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.v21i02.1335

Abstract

Penelitian ini memiliki tujuan untuk menganalisis penerapan standar akuntansi pemerintah, kompetensi sumber daya manusia, dan peran auditor terhadap kualitas laporan keuangan pemerintah Kota Salatiga. Metode penelitian yang digunakan dalam penelitian ini menggunakan penelitian kuantitatif. Kriteria dari responden penelitian ini adalah semua pejabat pemerintah yang terlibat dan berhubungan secara teknis dalam pengelolan dan penyusunan laporan keuangan dalam instansi Pemerintah Daerah Kota Salatiga. Data diolah menggunakan uji regresi linier berganda dengan alat bantu perangkat lunak SPSS. Hasil penelitian ini membuktikan semua varaibel independen memiliki pengaruh positif signifikan terhadap variable dependen, secara parsia; maupun secara sinultan.

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