cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surakarta,
Jawa tengah
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
 33   34   35   36   37 
PEMBERIAN INSENTIF PAJAK BAGI PELAKU UMKM DI MASA PANDEMI COVID 19 Ainun Arizah; Khadijah Darwin; Nurul Fuada
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4286

Abstract

Abstract The COVID-19 pandemic that is felt throughout the world has had a significant impact on almost all levels of society. The Indonesian government has issued various policies to maintain economic stability. MSME actors as taxpayers are required to report their monthly business realization reports if they want to get tax incentives. This study focuses on understanding the application of PMK No. 9 of 2021 regarding MSME tax incentives borne by the government. In this case, how MSMEs interpret the existence of these tax incentives for the sustainability of their business. This study uses a qualitative method in the form of a case study by conducting interviews with related informants. The results of the study found that government policies provide tax incentives for MSME actors by issuing PMK No. 9 of 2021 was carried out as a positive response to the government seeing the continuity of MSME businesses which began to falter during the Covid 19 pandemic. The culinary sector was chosen because culinary is one of the basic needs which certainly generates considerable profits compared to other sectors. The Covid 19 pandemic that was felt by the culinary sector MSMEs made them also have to experience economic difficulties. Access to information that is not as 'open' as access to other information related to tax incentives makes MSME actors not access this information at the beginning of the policy and the use of tax incentives from the government is still quite burdensome for MSME actors because of the requirement to report monthly business realization reports. Keywords : COVID – 19, Insentif Pajak, UMKM
Analisa pengaruh pemahaman prinsip good corporate governance, pengendalian intern, komitmen organisasi terhadap kinerja pemerintah desa Kateguhan, Sawit, Boyolali Frisca Yustin; Wikan Budi Utami; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5656

Abstract

This study was used to determine the effect of understanding the principles of Good Corporate Governance, internal control, organizational commitment on the performance of the government of Kateguhan Village, Palm Oil, Boyolali using quantitative data analysis with the help of the SPSS 16.0 statistical program, with the conclusion that understanding the principles of Good Corporate Governance has a t count of 2,030 > t table 1.989 with a significance of 0.045 less than (a) 5% (0.05), which means understanding the principles of Good Corporate Governance has a significant positive effect on performance, the internal control variable has a t count of 2.332 t table 1.989 with a significance of 0.022 less than (a ) 5% (0.05), which means that internal control has a positive and significant effect on organizational performance and commitment has a t count of 2.452 t table 1.989 with a significance of 0.016 less than (a) 5% (0.05), which means commitment organization has a positive and significant impact on government performance
The Effect of Buying Decisions on Mutiara City Housing in Banjarbendo Village, Sidoarjo Regency Safa'at Safa'at; Noneng R Sukatmadiredja
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5521

Abstract

The purpose of present research was to investigate the Effect of Location, Promotion, and Sociality on the Buying Decision of Mutiara City Housing in Banjarbendo Village, Sidoarjo Regency, either partially or simultaneously. This study uses a quantitative method with a population of 327 housing buyers, the sample using the Slovin formula for a sample of 77 respondents. Data analysis is classical assumption test, multiple linear regression, validity test, reliability test, and hypothesis test. Findings of present research can be seen that the statistical t value resulting from the influence of Location (X1) on Purchase Decisions (Y) is 4.419 with a significance value of 0.000. The significance value is lower than the significant alpha 5% or 0.05. It indicates that there is a significant effect of Location (X1) on Purchase Decisions (Y), the t-statistical value resulting from the effect of Promotion (X2) on Purchase Decisions (Y) is 0.361 with a significance value of 0.719. The significance value is higher than the significant alpha 5% or 0.05. It indicates that there is no significant effect of Promotion (X2) on Buying Decision (Y). The lower value of the t statistic resulting from the influence of Sociality (X3) on Buying Decision (Y) is 9.532 with a significance value of 0.000. The significance value is lower than the significant alpha 5% or 0.05. It indicates that there is a significant effect of Sociality (X3) on Purchase Decisions (Y). The results of the analysis of the simultaneous influence test resulted in a calculated F value of 114.001 with a probability of 0.000. Test results present the probability
PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN: DAMPAK MODERASI DEWAN KOMISARIS Titiek Puji Astuti; Nurul Herawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5595

Abstract

This study aimes to analyze how tax planning affects the firm value and the moderating effect of the board of commissioners on firm value. The study has the population regristered companies in Indonesia Stock Exhange in 2011-2016. The sampling technique uses purposive sampling method. The total observed data is 678 consist of 113 companies during six years observation. Data processing used regression analysis panel data by using software Eviews.The measurement of tax planning using (25%-ETR)*PBT. The result shows that tax planning has negative effect toward firm value and the moderating of the board of commissioners has effect on firm value Keywords : tax planning, firm value, the board of commissioners .
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada BPPKAD Kota Surakarta Ika Diah Purwati; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5803

Abstract

Abstract This study aims to determine the application of government accounting standards, internal control systems, and human resource competencies have a simultaneous and partial effect on the quality of financial reports. This research was conducted at BPPKAD Surakarta with a total sample of 49. This type of research is quantitative with primary data. Methods of data collection using a questionnaire. The data analysis method used is descriptive statistical test, validity test, reliability test, and classical assumption test (normality test, multicollinearity test, and heteroscedasticity test). Hypothesis testing using multiple linear regression test, F test, t test, and test the coefficient of determination. The results of this study are that the simultaneous application of government accounting standards, internal control systems, and human resource competencies affect the quality of financial reports. Partially the application of government accounting standards has a significant effect on the quality of financial reports, internal control systems and human resource competencies have no significant effect on the quality of reports. Keywords: Government Accounting Standards, Internal Control Systems, Human Resources Competence, Quality of Financial Reports
Keberhasilan Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Trenggalek Bela Kusuma Wardani; Sri Dwi Estiningrum
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5519

Abstract

The Rural and Urban Land and Building Tax is a source of Regional Income that will later become a milestone for the development and progress of the region itself, therefore it is important to know how the effectiveness, growth rate and contribution of PBB-P2 collection for Regional Original Income is, these points also become the purpose of this research. The research method applied in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The unit of analysis in this research is the Regional Finance Agency of Trenggalek Regency. The primary data source of the research is based on the results of interviews with the Head of Sub-Division of Data Collection, Registration, and Regional Tax Services and the Head of Sub-Division of Verification, Collection, Reporting, and Settlement of Regional Taxes, while the secondary data source comes from the Budget Realization Report of Trenggalek Regency for 2017-2021 The result of this study indicates that the effectiveness and growth rate of PBB-P2 in the Trenggalek Regency is quite effective, but it has a lesser contribution. Keywords : Collection, PAD, PBB-P2, Taxation.
KAJIAN TEORITIS TENTANG UKURAN PERUSAHAAN DAN JUMLAH DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUI PENERAPAN MODEL COSO ENTERPRISE RISK MANAGEMENT Frisma Novela Arisandy; Siti Maria Wardayati; Yosefa Sayekti; Alfi Arif; Warsito Warsito; Septarina Prita DS; Nining Eka Wahyuni
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5317

Abstract

This study aims to discuss the theory of Firm Size and the number Boards of Directors on the Company Financial Performance through COSO Enterprise Risk Management. This research was conducted to examine the factors that can support the Company Financial Performance. The focus of this research is on COSO ERM using a sampling technique conducted through the Enterprise Risk Management Division. This type of research uses a qualitative descriptive method with a theoretical study of the factors that affect the Company Financial Performance. The results of this study indicate that: 1) Company size plays an important role in supporting the Company Financial Performance. 2) Company size plays an important role in supporting the implementation of COSO ERM. 3) The number of Directors plays an important role in supporting the Company Financial Performance. 4) The number of directors plays an important role in supporting the Company Financial Performance. 5) The implementation of COSO ERM plays an important role in realizing the Company Financial Performance. From the results of the analysis for the next stage of development research, statistical tests will be carried out with SEM analysis.
PENGARUH MOTIVASI KERJA, STRES KERJA, DAN QUALITY OF WORK LIFE TERHADAP KINERJA KARYAWAN PT SANKYU INDONESIA INTERNATIONAL KRAKATAU STEEL IN SITE CILEGON Siti Salma Raudhotunnisa; Renny Husniati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5381

Abstract

This research is a quantitative study that intends to find out and prove whether there is an influence between work motivation, work stress, and quality of work life on the performance of employees at PT Sankyu Indonesia International Krakatau Steel In Site Cilegon, either partially or simultaneously. The population in this study were employees of level R2 with a sample of 85 employees obtained through the saturated sampling technique. Data was obtained through the distribution of questionnaires with google form. The analytical techniques applied in this research are the descriptive analysis technique and inferential analysis using the SMARTPLS 3.2.9 statistical test tool. Meanwhile, the hypothesis test is t-test and f-test using a significance level of 5% (0.05). The results of this study indicate (1) work motivation has a positive and significant effect on employee performance; (2) work stress has a positive and significant effect on employee performance; (3) Quality of Work Life has a positive and significant effect on employee performance; (4) Work motivation, work stress, and quality of work life simultaneously affect employee performance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Dikdik Harjadi; Lili Karmela Fitriani; Nok Ayu Permata Sari
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4982

Abstract

The purpose of this study was to determine the effect of Good Corporate Governance consisting of Independent Commissioners, Institutional Ownership, Managerial Ownership and the Effect of Corporate Social Responsibility on Profitability in Manufacturing companies listed on the Indonesia Stock Exchange from 2016-2019. The method used in determining the sample of this study is by using purposive sampling method, while the population of this study is manufacturing companies listed on the Indonesia Stock Exchange. Sampling by using purposive sampling is obtained a sample of 14 companies. This study uses secondary data obtained from financial reports published on the internet through the official website of the Indonesia Stock Exchange www.idx.com in 2016-2019. The method of analysis in this study is multiple regression analysis. The results of this study indicate that: (1) Independent Commissioner has a significant positive effect on profitability. (2) Institutional Ownership has a significant positive effect on Profitability. (3) Managerial Ownership has a significant positive effect on Profitability. (4) Corporate Social Responsibility has a significant positive effect on profitability. The estimation results show that the predictive ability of this model is 71.5% and the remaining 28.5% is influenced by other factors not examined.
Pengaruh Jumlah Produk, Pendapatan, Dan Biaya Operasional Terhadap Laba Pada PT Pos Indonesia (Persero) Cabang Jongke Surakarta Periode 2019-2021 Annisaa Miftakhul Jannah; LMS Kristiyanti; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5769

Abstract

The purpose of this study was to determine the effect of product, revenue and operating costs on profits at PT. Pos Indonesia (Persero) Jongke Surakarta Branch for the 2019-2021 period, either simultaneously or partially. In this study, the researcher used sekunder data with descriptive analysis method, classical assumption test (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test) and hypothesis testing using multiple linear regression analysis, F test, t test, and R² test. Based on the results of product research, income and operating costs on profit, it is obtained that f count = 30,744 > f table = 2.96, with a significance of 0.000 0.05, so that there is no positive and significant effect of Product on Profit at PT. Pos Indonesia (Persero) Surakarta Jongke Branch for the period 2019-2021. Based on income research on earnings, the results obtained tcount = 8.590 > ttable = 2.055, with a significance of t 0.000

Page 35 of 107 | Total Record : 1067

 33   34   35   36   37 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025 Vol. 26 No. 2 (2025): JAP Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025 Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025 Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024 Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024 Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024 Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024 Vol. 24 No. 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019 Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019 Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 Vol 18, No 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018 Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017 Vol 17, No 02 (2017): Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017 Vol 17, No 01 (2016): Jurnal Akuntansi dan Pajak, Vol. 17, No. 01, Juli 2016 Vol 16, No 02 (2016): Jurnal Akuntansi dan Pajak, Vol. 16, No. 02, Januari 2016 Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015 Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015 Vol 15, No 01 (2014): Jurnal Akuntansi dan Pajak, Vol. 15, No. 01, Juli 2014 Vol 14, No 02 (2014): Jurnal Akuntansi dan Pajak, Vol. 14, No. 02, januari 2014 Vol 14, No 01 (2013): Jurnal Akuntansi dan Pajak, Vol. 14, No. 01, Juli 2013 Vol 13, No 02 (2013): Jurnal Akuntansi dan Pajak, Vol. 13, No. 02, Januari 2013 Vol 13, No 01 (2012): Jurnal Akuntansi dan Pajak, Vol. 13, No. 01, Juli 2012 More Issue