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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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PENGARUH LEVERAGE, FINANCIAL DISTRESS, TAX PLANING, PROFITABILITY DAN INSTITUSIONAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT Rashif Yahya Anshari; Eny Kusumawati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11740

Abstract

Earnings management is a management effort to smooth profits by maximizing or minimizing profits, including smoothing profits in accordance with the intention of management's personal interests. This research aims to analyze the influence of leverage, financial distress, tax planning, profitability, and institutional ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 222 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that financial distress and profitability effects earnings management. Meanwhile, leverage, tax planning and institutional ownership do not effect on earnings management.
PENGARUH RETURN ON EQUITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nadila Maulida; Mursidah Nurfadillah; Fenty Fauziah
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12484

Abstract

This study aims to determine the effect of ROE (Return on Equity) and CSR (Corporate Social Responsibility) on Stock Prices in mining companies listed on the Bursa Efek Indonesia. The dependent variable used is stock prices. This study also used ROE (return on equity), and CSR (corporate social responsibility) as independent variables. The population in this study is mining companies listed on the Indonesia Stock Exchange in 2019-2022. According to data on www.idx.co.id and based on criteria, there are 27 companies that meet the research requirements. This study was conducted using secondary data from the company for 4 years so that the number of observations was 108 samples
IMPLEMENTASI PERHITUNGAN PAJAK PENGHASILAN ATAS TRANSAKSI E-COMMERCE PADA DEARSI TOSERBA KABUPATEN TUBAN Sinta Aprilia Putri Anggraini; Levi Martantina; Diah Anugrah Sharasanti
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12309

Abstract

Dearsi Department Store is an E-Commerce business in the field of fashion which was founded by individuals with a founder named Ms. Arsi. Since its inception, Dearsi Toserba has never recorded transactions and made financial reports. That way the author tries to help make Dearsi Toserba Financial Reports with the Si Apik Application. The Si Apik application developed by BI in collaboration with IAI records transactions using a double entry (debit-credit) system so as to produce more accurate financial records. Besides that, Dearsi Department Store also never calculates the tax owed due to a lack of knowledge about taxation. Even though Dearsi Department Store has a fairly high turnover and the tax can be calculated using PP Number 55 of 2022. In PP Number 55 of 2022 it is explained that the final PPh rate of 0.5% for individual taxpayers is imposed for gross income above IDR 500,000,000 in one tax year. This means that the individual taxpayer's share of gross turnover of up to IDR 500,000,000 in one tax year is not subject to income tax. The amount of the share of gross turnover that is not subject to PPh is the total gross turnover of business which is calculated cumulatively since the first Tax Period in a Tax Year or part of a Tax Year. Thus, if the total gross income of an individual person does not exceed IDR 500,000,000 in one tax year, then no tax is payable on that income.
TANTANGAN DAN PELUANG ARTIFICIAL INTELLIGENCE (AI) PADA SISTEM BIROKRASI Anita Tri Utami; Nindita Pramuktisari
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11712

Abstract

Berdasarkan hasil dan pembahasan kajian studi, dapat disimpulkan bahwa kecerdasan buatan mempunyai peranan yang signifikan terhadap perkembangan birokrasi digital di Indonesia. Salah satu isunya adalah teknis, isu lainnya adalah etika, isu ketiga adalah keamanan, dan keempat adalah sumber daya manusia. Setiap orang di dunia mengakui kecerdasan buatan sebagai alat strategis, bahkan dalam bidang birokrasi. Setiap negara, termasuk Indonesia, mempunyai rencana nasional mengenai kecerdasan buatan (AI), dan dalam strategi ini, terdapat potensi interaksi positif antara teknologi dan manusia. Meningkatkan kecepatan, ketepatan, dan produktivitas manusia dengan memfasilitasi keterlibatannya dalam berbagai aktivitas.
MEMPERSIAPKAN RISIKO JANGKA PENDEK PERUSAHAAN PROPERTI DAN REAL ESTAT UNTUK MENINGKATKAN KUALITAS KINERJA KEUANGAN BERKELANJUTAN Tharisya Putri Kharisma; Shinta Permata Sari; LMS. Kristiyanti
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12600

Abstract

Financial performance is an analysis used to determine the success of a company from various activities. Every economic activity will be inseparable from risk. This study examines the effect of short-term corporate risk on financial performance. The population in this study are companies listed on the Indonesia Stock Exchange in 2019-2022. The samples used in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. Based on the purposive sampling method, 83 samples are obtained that met the predetermined criteria. The type of data used is secondary data. The hypothesis in this study is tested using multiple regression analysis. Based on the results of multiple linear regression analysis, this study concludes that leverage risk, liquidity risk, and credit risk have effect on financial performance.
Analisis Niat Penggunaan E-wallet Untuk Transaksi Pembayaran Oleh Mahasiswa Erlinda Nur Khasanah; Sriniyati Sriniyati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11494

Abstract

The purpose of this study was to examine the effect of effort expectancy, behaviour, price value, and trust towards e-wallet’s usage continuance intention. The data used in this research was primary data collected by distributing questionnaires to students at Vocational Colleges in Special Region of Yogyakarta (DIY). The samples consisted of 92 samples. To test the hypotheses, this study used multiple regression analysis through the SPSS version 26 program. The results of this study indicated that performance expectancy, behaviour, and trust had a positive and significant effects on e-wallet’s usage continuance intention. Meanwhile, price value had no effect on e-wallet’s usage continuance intention.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS AUDIT DENGAN AUDIT TENURE SEBAGAI VARIABEL PEMODERASI Taufiq Fadhil Hidayat; Mekani Vestari
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12425

Abstract

Penelitian Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh reputasi Kantor Akuntan Publik (KAP) terhadap kualitas audit dengan audit tenure sebagai variabel pemoderasi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 20 perusahaan. Metode analisis yang digunakan dalam penelitian ini menggunakan regresi logistik. Hasil penelitian menunjukan bahwa reputasi KAP berpengaruh positif terhadap kualitas audit. Audit tenure dapat memperlemah pengaruh reputasi KAP terhadap kualitas audit. Audit tenure dengan jangka waktu yang lama membuat terjalinnya hubungan yang dekat antara auditor dengan klien. Dengan demikian, hubungan yang terlalu lama antara KAP dan klien dapat menyebabkan independensi dan profesionalisme auditor menurun.
Hubungan Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2010-2019 Putri Rukmana Sari; Titiek Puji Astuti; Faiz Rahman Siddiq; Nurul Herawati
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6830

Abstract

The study aims to determines the influence of profitability, leverage,and firm size for tax avoidance on mining companies listed on the Indonesia Stock Exchange (IDX) 2010-2019 period. This study uses secondary data, Population in this research is all of the mining companies listed in IDX. Eighty samples used as samples observations. Method sampling technique that used is purposive sampling with regression panel data as analysis. The result in this research show that profitability has negative influence on tax avoidance meaning that the higher the profitability, the lower the occurrence of tax avoidance and vice versa. but the result in this research show that leverage, and firm size have no influence on tax avoidance. Keywords : Tax Avoidance, Profitabilitas, Leverage, Firm Size Maksimum 5 kata kunci dipisahkan dengan tanda koma.
Konsep Dan Prinsip Keuangan Sosial Islam Edi Marjan Nasution; Marliyah Marliyah; Saparuddin Siregar
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12213

Abstract

Islamic Social Finance has an important role in sharia teachings such as zakat alms and waqf. These principles have long been stated in the Koran and al-Hadith. This research discusses the concepts and principles of Islamic Social Finance contained in the texts and those that apply in Indonesia. The research method "Concepts and Principles of Islamic Social Finance" is (Library research) where relevant library collections are the main strength in this research. This research approach uses normative and sociological methods, namely research based on the Koran and books that discuss public finances in Islam. There are several philanthropic institutions in Indonesia as a forum to help the Muslim community. As an analysis in this research, it was found that philanthropic institutions in Indonesia had different principles and concepts during the previous Islamic period.
PENGARUH LEVERAGE, KOMISARIS INDEPENDEN, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE PERUSAHAAN KONSTRUKSI TERDAFTAR BEI 2020 – 2022 Bambang Ahmad Indarto; Dewi Ari Ani; Arda Raditya Tantra
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11963

Abstract

This research investigates the influence of leverage, independent commissioners, and capital intensity on tax avoidance practices in construction companies in Indonesia. Based on multiple linear regression analysis of data on construction companies listed on the Indonesia Stock Exchange for the 2020-2022 period, the findings show that leverage has a significant and negative influence on tax avoidance, while independent commissioners do not have a significant influence. Capital intensity, on the other hand, has a significant and positive influence on tax avoidance. These results indicate that companies tend to use financial structure and capital intensity to manage tax burdens and achieve the desired level of tax avoidance. The implication is that management needs to carefully consider investment policies and capital structure to improve the effectiveness of corporate tax practices. This research suggestion involves increasing the role of independent commissioners in overseeing tax practices as well as careful monitoring of the company's financial structure.

Page 43 of 107 | Total Record : 1067

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